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SOME PAYER LISTINGS

  A 1 LIFE INS. CO. - A&H

   AMERICAN HOME ASSURANCE CO. - A&H
  A&I BENEFIT PLAN ADMINISTRATORS - TPA   AMERICAN HOME ASSURANCE CO. - CAS
  A.G.I.A., INC. - TPA   AMERICAN HOME INSURANCE CO. - A&H
  A.I.M. MUTUAL INSURANCE CO. - CAS   AMERICAN HOME LIFE INS. CO. - A&H
  AAG - TPA   AMERICAN INCOME LIFE INS. CO. - A&H
  ABC HEALTH PLAN - A&H   AMERICAN INDEMNITY CO. - CAS
  ACADEMY GROUP - FLT   AMERICAN INSURANCE ADMINISTRATORS, INC - TPA
  ACADEMY LIFE INS. CO. - A&H   AMERICAN INSURANCE CO. - CAS
  ACCESS ADMINISTRATORS, INC. - TPA   AMERICAN INTERNATIONAL ASSURANCE - FLT
  ACCIDENT FUND INSURANCE COMPANY OF AMERICA - CAS   AMERICAN INTERNATIONAL GROUP (AIG) - CAS
  ACE USA - CAS   AMERICAN INTERNATIONAL LIFE INS. CO. OF PR - A&H
  ACMG, INC. - TPA   AMERICAN INTERNATIONAL UNDERWRITERS - A&H
  ACORDIA MOUNTAIN WEST - A&H   AMERICAN INTERSTATE INS. CO. - CAS
  ACORDIA NATIONAL - TPA   AMERICAN LIBERTY INS. CO. - CAS
  ACS - MEDICAID MS   AMERICAN LIFE & HEALTH INS. CO. - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID CO   AMERICAN LIFE INS. CO. OF WILMINGTON, DE - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID GA   AMERICAN LIFECARE - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID MT   AMERICAN LIFECARE - A&H
  ACS (AFFILIATED COMPUTERSERVICES) - MEDICAID DC   AMERICAN MANUFACTURERS MUTUAL INS. CO. - CAS
  ACS BENEFIT SERVICES INC. - TPA   AMERICAN MEDICAL & LIFE INS. CO. - A&H
  ACS CONSULTEC - MEDICAID FL   AMERICAN MEDICAL SECURITY - A&H
  ACS INC. - MEDICAID WV   AMERICAN MERCURY INS. CO. - CAS
  ACS INC. - MEDICAID WY   AMERICAN MODERN HOME INS. CO. - CAS
  ACS, INC. - MEDICAID NM   AMERICAN MOTORISTS INS. CO. - CAS
  ACS, THE - MEDICAID IA   AMERICAN MUTUAL INS. CO. OF BOSTON - CAS
  ACTIVA BENEFIT SERVICES, LLC - TPA   AMERICAN NATIONAL GROUP - FLT
  ACTUARIAL & EMPLOYEE BENEFIT SERVICES CO. - TPA   AMERICAN NATIONAL INS. CO. - A&H
  ACUITY - CAS   AMERICAN NATIONAL LIFE INS. CO. OF TEXAS - A&H
  ADMINEONE CORPORATION - TPA   AMERICAN NATIONAL PROPERTY & CASUALTY CO. - CAS
  ADMINISTRATION SYSTEMS RESEARCH CORP. - TPA   AMERICAN NETWORK INSURANCE CO. - A&H
  ADMINISTRATIVE ENTERPRISES, INC. - TPA   AMERICAN PATRIOT HEALTH INS. CO. - A&H
  ADMINISTRATIVE SERVICES, INC. - TPA   AMERICAN PIONEER LIFE INS. CO. - A&H
  ADMINONE CORPORATION - A&H   AMERICAN POLICYHOLDERS LIQUIDATING TRUST - CAS
  ADVANCED BENEFIT ADMINISTRATORS (ABA) - TPA   AMERICAN POSTAL WORKERS UNION PLAN - FED
  ADVANTAGE HEALTH PLANS - A&H   AMERICAN PPO, INC. - A&H
  ADVOCATE HEALTH CARE - A&H   AMERICAN PREFERRED INS. CO. - CAS
  AEGIS SECURITY LIFE INS. CO. - A&H   AMERICAN PROGRESSIVE LIFE AND HEALTH - A&H
  AEGON INSURANCE GROUP - FLT   AMERICAN PUBLIC LIFE INS. CO. - A&H
  AETNA CASUALTY & SURETY CO. - CAS   AMERICAN RELIANCE CASUALTY CO. - CAS
  AETNA INSURANCE CO. - CAS   AMERICAN REPUBLIC INS. CO. - A&H
  AETNA INSURANCE GROUP - FLT   AMERICAN SECURITY LIFE INS. CO. - A&H
  AETNA LIFE & ANNUITY INS. CO. - A&H   AMERICAN SENTINEL INS. CO. - A&H
  AETNA LIFE & CASUALTY CO. - CAS   AMERICAN SOUTHERN INSURANCE CO. - CAS
  AETNA LIFE INSURANCE CO. - A&H   AMERICAN SPECIALTY HEALTH PLANS - A&H
  AETNA U.S. HEALTHCARE - A&H   AMERICAN STANDARD INS. CO. - CAS
  AFFILIATED COMPUTER SERVICES(ACS) - MEDICAID HI   AMERICAN STATES INS. CO. - CAS
  AFFINITY HEALTH PLAN - A&H   AMERICAN STATES LIFE INS. CO. - A&H
  AFFORDABLE BENEFIT ADMINISTRATORS (ABA) - TPA   AMERICAN STATES PREFERRED INS. CO. - A&H
  AFLAC INCORPORATED - A&H   AMERICAN TRUST ADMINISTRATORS - TPA
  AFLAC NEW YORK - A&H   AMERICAN UNDERWRITERS LIFE INS. CO. - A&H
  AFTRA HEALTH FUND - A&H   AMERICAN UNION INSURANCE CO. - CAS
  AGA INSURANCE INC. - A&H   AMERICAN UNIVERSAL INS. CO. - CAS
  AGENCY SERVICES, INC. - TPA   AMERICAN WEST INS. CO. - CAS
  AGRICULTURAL INS. CO. - CAS   AMERICAN WHOLEHEALTH NETWORKS - A&H
  AHI-HEALTHLINK - A&H   AMERICAN ZURICH INS. CO. - A&H
  AIA INSURANCE, INC. ADMISTRATORS - TPA   AMERICAN ZURICH NORTH AMERICA INS. CO. - CAS
  AIDCO INSURANCE CO. - CAS   AMERICO - TPA
  AIG LIFE INSURANCE CO. - A&H   AMERIGROUP - A&H
  AIU INSURANCE COMPANY - A&H   AMERIHEALTH ADMINISTRATORS - TPA
  AIU INSURANCE COMPANY - CAS   AMERIHEALTH HMO, INC. - A&H
  ALASKA CHILDREN'S SERVICES - A&H   AMERIHEALTH MERCY HEALTH PLAN - A&H
  ALASKA NATIONAL INS. CO. - CAS   AMERISURE INSURANCE CO. - CAS
  ALASKA PACIFIC ASSURANCE CO. - CAS   AMERITAS LIFE INSURANCE - A&H
  ALFA MUTUAL INSURANCE COMPANY - A&H   AMERITAS LIFE INSURANCE CORP. - A&H
  ALFA MUTUAL INSURANCE COMPANY - CAS   AMICA MUTUAL INSURANCE CO. - CAS
  ALICARE - TPA   AMIL INTERNATIONAL TX INC. - A&H
  ALL AMERICA INSURANCE COMPANY - CAS   ANSVAR AMERICA INSURANCE CO. - CAS
  ALL AMERICAN LIFE INS. CO. - A&H   ANTARES MANAGEMENT SOLUTIONS - TPA
  ALL RISK ADMINISTRATORS, INC. - TPA   ANTHEM BLUE CROSS & BLUE SHIELD - BCBS OH
  ALLEGIANCE BENEFIT PLAN MANAGEMENT, INC. - TPA   ANTHEM BLUE CROSS & BLUE SHIELD OF NEVADA - BCBS NV
  ALLEGIANCE LIFE INS. CO. - A&H   ANTHEM BLUE CROSS AND BLUE SHIELD OF COLORADO - BCBS CO
  ALLEN MEDICAL CLAIMS ADMINISTRATORS, INC. - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF CONNECTICUT - BCBS CT
  ALLIANCE ASSURANCE COMPANY - CAS   ANTHEM BLUE CROSS AND BLUE SHIELD OF INDIANA - BCBS IN
  ALLIANCE BENEFIT GROUP - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF KENTUCKY, INC. - BCBS KY
  ALLIANCE GROUP - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF MAINE - BCBS ME
  ALLIANCE HEALTH BENEFIT PLAN - FED   ANTHEM BLUE CROSS AND BLUE SHIELD OF NEW HAMPSHIRE - BCBS NH
  ALLIANT HEALTH PLANS OF GEORGIA - A&H   ANTHEM BLUE CROSS BLUE SHIELD OF VIRGINIA - BCBS VA
  ALLIANZ INSURANCE CO. - CAS   ANTHEM INSURANCE GROUP - FLT
  ALLIANZ LIFE INS. CO. - A&H   AON INSURANCE GROUP - FLT
  ALLIED ADMINISTRATORS, INC. - TPA   APA PARTNERS - TPA
  ALLIED BENEFIT SYSTEMS, INC. - TPA   APEX DATA SYSTEMS - TPA
  ALLIED BENEFITS ADMINISTRATORS (ABA) - TPA   APPALACHIAN LIFE INS. CO. / UNITED TRUST GROUP - A&H
  ALLIED INSURANCE CO. - CAS   APPALACHIAN NATIONAL LIFE INS. CO. - A&H
  ALLINA HEALTH SYTEM - A&H   APWU HEALTH PLAN - A&H
  ALLLIED BENEFIT SYSTEMS - TPA   ARBELLA INDEMNITY INS. CO. - CAS
  ALLMERICA FINANCIAL GROUP - FLT   ARCH INS. CO. - CAS
  ALLSTATE INDEMNITY CO. - CAS   ARCTIC ADJUSTERS - TPA
  ALLSTATE INSURANCE CO. - CAS   ARGONAUT GROUP - FLT
  ALLSTATE INSURANCE GROUP - FLT   ARGONAUT INS. CO. - CAS
  ALOHA CARE - A&H   ARGONAUT MIDWEST INS. CO. - CAS
  ALPHA DATA SYSTEMS INC - TPA   ARGONAUT NORTHWEST INS. CO. - CAS
  ALTIUS HEALTH PLANS - A&H   ARGONAUT SOUTHWEST INS. CO. - CAS
  ALTRU HEALTH PLAN - A&H   ARGUS SERVICES CORP. - TPA
  AMCARE HEALTH PLANS OF TEXAS - A&H   ARIZONA FOUNDATION FOR MEDICAL CARE - A&H
  AMCO INSURANCE CO. - CAS   ARIZONA PHYSICIANS IPA INC. - A&H
  AMERAPLAN, INC. - TPA   ARIZONA STATE COMPENSATION FUND - CAS
  AMERIBEN/IEC GROUP - TPA   ARKANSAS BEST CORPORATION - A&H
  AMERICA FIRST INS. CO. - CAS   ARKANSAS BLUE CROSS AND BLUE SHIELD - BCBS AR
  AMERICA'S HEALTH CHOICE MEDICAL PLAN INC - A&H   ARKANSAS MANAGED CARE ORGANIZATION (AMCO) - A&H
  AMERICA'S PPO - THE ARAZ GROUP - A&H   ARM LTD. - TPA
  AMERICAN & FOREIGN INS. CO. - CAS   ARNETT HMO - A&H
  AMERICAN ADMINISTRATIVE GROUP (AAG) - TPA   ARROW MUTUAL LIABILITY INS. CO. - CAS
  AMERICAN AMBASSADOR CASUALTY CO. - CAS   ARTHUR J. GALLAGHER COMPANY - TPA
  AMERICAN AUTOMOBILE INS. CO. - CAS   ASC - ADMINISTRATIVE SERVICE CONSULTANTS - TPA
  AMERICAN BANKERS INS. CO. - CAS   ASSOCIATED ADMINISTRATORS INC. - TPA
  AMERICAN BENEFIT CORPORATION - TPA   ASSOCIATED ADMINISTRATORS, INC. - TPA
  AMERICAN BENEFITS MANAGEMENT - TPA   ASSOCIATED GENERAL INS. CO. - CAS
  AMERICAN CAPITOL INSURANCE COMPANY - A&H   ASSOCIATED INDEMNITY CORP. - CAS
  AMERICAN CASUALTY CO. - A&H   ASSOCIATED INDUSTRIES INSURANCE COMPANY - CAS
  AMERICAN CASUALTY COMPANY - CAS   ASSOCIATED LOGGERS EXCHANGE INS. CO. - CAS
  AMERICAN CHAMBERS LIFE INS. CO. - A&H   ASSOCIATED PLAN ADMINISTRATORS - TPA
  AMERICAN COMMERCE INSURANCE CO. - CAS   ASSOCIATED THIRD PARTY ADMINISTRATORS - TPA
  AMERICAN COMMUNITY MUTUAL INS. CO. - A&H   ASSOCIATES HEALTH CARE - A&H
  AMERICAN DRUGGISTS INSURANCE CO. - CAS   ASSOCIATION PLAN ADMINISTRATORS, INC. (APA) - TPA
  AMERICAN ECONOMY INS. CO. - A&H   ASSURANT GROUP - CAS
  AMERICAN EMPLOYERS INS. CO. - CAS   ASSURANT HEALTH - FORTIS INSURANCE CO. - A&H
  AMERICAN EXCHANGE LIFE INS. CO. - A&H   ASSURANT HEALTH - FORTIS LIFE INS. CO. - A&H
  AMERICAN FAMILY HOME INS. CO. - CAS   ASSURECARE - TPA
  AMERICAN FAMILY INS. CO. - A&H   ASSURED BENEFITS ADMINISTRATORS - A&H
  AMERICAN FAMILY INS. GROUP PPO - A&H   ASSURITY LIFE INS. CO. - A&H
  AMERICAN FAMILY LIFE ASSURANCE CO. - A&H   ASURIS NORTHWEST HEALTH - A&H
  AMERICAN FAMILY LIFE INS. CO. - A&H   ATHENA ASSURANCE COMPANY - CAS
  AMERICAN FAMILY LIFE INS. CO. OF NEW YORK - A&H   ATHENS AREA HEALTH PLAN - A&H
  AMERICAN FAMILY MUTUAL INS. CO. - A&H   ATLANTA CASUALTY COMPANY - CAS
  AMERICAN FAMILY MUTUAL INS. CO. - CAS   ATLANTA INTERNATIONAL INS. CO. - CAS
  AMERICAN FELLOWSHIP MUTUAL INS. CO. - CAS   ATLANTIC AMERICAN LIFE INS. CO. - A&H
  AMERICAN FIDELITY & LIBERTY INS. CO. - A&H   ATLANTIC COAST LIFE INS. CO. - A&H
  AMERICAN FIDELITY ASSURANCE CO. - A&H   ATLANTIC EMPLOYERS INS. CO. - CAS
  AMERICAN FIRE & CASUALTY INS. CO. - CAS   ATLANTIC INSURANCE COMPANY - CAS
  AMERICAN FOUNDATION LIFE INS. CO. - A&H   ATLANTIC MUTUAL INS. CO. - CAS
  AMERICAN FOUNDERS LIFE INS. CO. - A&H   ATLANTICARE HEALTH PLANS HMO - A&H
  AMERICAN GENERAL INSURANCE GROUP - FLT   ATLANTIS HEALTHPLAN - A&H
  AMERICAN GENERAL LIFE & ACCIDENT INS. CO. - A&H   ATLAS ADMINISTRATORS - TPA
  AMERICAN GENERAL LIFE INS. CO. - A&H   ATLAS ASSURANCE CO. OF AMERICA - CAS
  AMERICAN GROUP ADMINISTRATORS - TPA   AULTCARE HMO - A&H
  AMERICAN GROUP LIFE INS. CO. - A&H   AUSTIN MUTUAL INSURANCE CO. - CAS
  AMERICAN GUARANTEE & LIABILITY INS. CO. - A&H   AUTO OWNERS INS. CO. - CAS
  AMERICAN GUARANTEE & LIABILITY INS. CO. - CAS   AUTOMATED BENEFIT SERVICE, INC. - TPA
  AMERICAN HARDWARE MUTUAL INS. CO. - A&H   AUTOMOBILE CLUB INTER-INSURANCE - CAS
  AMERICAN HARDWARE MUTUAL INS. CO. - CAS   AUTOMOBILE CLUB OF MICHIGAN INSURANCE CO. - CAS
  AMERICAN HEALTH & LIFE INS. CO. - A&H   AUTOMOBILE INS. CO. OF HARTFORD - CAS
  AMERICAN HEALTH NETWORK - A&H   AVCO FINANCIAL INSURANCE GROUP - FLT
  AMERICAN HEALTHCARE ALLIANCE - A&H   AVERA HEALTH PLANS - A&H
  AMERICAN HERITAGE INSURANCE GROUP - FLT   AVESIS INC. - A&H
  AMERICAN HERITAGE LIFE INS. CO. - A&H   AVMED HEALTH PLAN - A&H

B

  B.P.S., INC. - TPA   BLUE CROSS AND BLUE SHIELD OF KANSAS CITY - BCBS MO
  BABB, INC. - TPA   BLUE CROSS BLUE SHIELD OF DELAWARE, INC. - BCBS DE
  BALBOA INS. CO. - A&H   BLUE CROSS BLUE SHIELD PLANS - A&H
  BALBOA LIFE & CASUALTY INS. CO. - A&H   BLUE CROSS OF CALIFORNIA - BCBS CA
  BANKERS COMMERCIAL LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - AK
  BANKERS FIDELITY LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - AL
  BANKERS INDEPENDENT INSURANCE COMPANY - CAS   BLUE CROSS-BLUE SHIELD - AR
  BANKERS INSURANCE COMPANY - CAS   BLUE CROSS-BLUE SHIELD - AZ
  BANKERS LIFE & CASUALTY INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - CA
  BANKERS LIFE CO. - A&H   BLUE CROSS-BLUE SHIELD - CO
  BANKERS MULTIPLE LINE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - CT
  BANKERS NATIONAL LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - DC
  BANKERS RISK MANAGEMENT SERVICES - TPA   BLUE CROSS-BLUE SHIELD - DE
  BANKERS STANDARD FIRE & MARINE INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - FL
  BANKERS STANDARD INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - GA
  BANKERS UNITED LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - HI
  BANNER LIFE INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - IA
  BAPTIST MEMORIAL HEALTH CARE CORPORATION - A&H   BLUE CROSS-BLUE SHIELD - ID
  BCE EMERGIS - PROAMERICA - A&H   BLUE CROSS-BLUE SHIELD - IL
  BCI HMO INC. - A&H   BLUE CROSS-BLUE SHIELD - IN
  BCS LIFE INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - KS
  BEACON INS. CO. OF AMERICA - CAS   BLUE CROSS-BLUE SHIELD - KY
  BEACON MUTUAL INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - LA
  BEACON NATIONAL INSURANCE CO. - CAS   BLUE CROSS-BLUE SHIELD - MA
  BEAR RIVER MUTUAL INSURANCE CO. - CAS   BLUE CROSS-BLUE SHIELD - MD
  BEECH STREET - A&H   BLUE CROSS-BLUE SHIELD - ME
  BEHAVIORAL HEALTH SYSTEM INC - A&H   BLUE CROSS-BLUE SHIELD - MI
  BENCHMARK HEALTH INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - MN
  BENCHMARK HEALTH INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - MO
  BENEFICIAL ASSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - MS
  BENEFICIAL STANDARD INSURANCE GROUP - FLT   BLUE CROSS-BLUE SHIELD - MT
  BENEFICIAL STANDARD LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - NC
  BENEFIRST - A&H   BLUE CROSS-BLUE SHIELD - ND
  BENEFIT ACTUARIES, INC. - TPA   BLUE CROSS-BLUE SHIELD - NE
  BENEFIT ADMINISTRATION CORP. - TPA   BLUE CROSS-BLUE SHIELD - NH
  BENEFIT ADMINISTRATIVE SYSTEMS, LTD - TPA   BLUE CROSS-BLUE SHIELD - NJ
  BENEFIT ADMINISTRATORS - TPA   BLUE CROSS-BLUE SHIELD - NM
  BENEFIT ADMINISTRATORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - NV
  BENEFIT ASSISTANCE CORPORATION - TPA   BLUE CROSS-BLUE SHIELD - NY
  BENEFIT ASSOCIATES - TPA   BLUE CROSS-BLUE SHIELD - OH
  BENEFIT CLAIMS PAYORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - OK
  BENEFIT COORDINATORS CORPORATION - TPA   BLUE CROSS-BLUE SHIELD - OR
  BENEFIT MANAGEMENT SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD - PA
  BENEFIT MANAGEMENT SYSTEMS, INC. - A&H   BLUE CROSS-BLUE SHIELD - RI
  BENEFIT PLAN ADMINISTRATION OF WISCONSIN - TPA   BLUE CROSS-BLUE SHIELD - SC
  BENEFIT PLAN ADMINISTRATORS (BPA) - TPA   BLUE CROSS-BLUE SHIELD - SD
  BENEFIT PLAN ADMINISTRATORS CO. - A&H   BLUE CROSS-BLUE SHIELD - TN
  BENEFIT PLAN ADMINISTRATORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - TX
  BENEFIT PLANNERS, INC. - TPA   BLUE CROSS-BLUE SHIELD - UT
  BENEFIT PLANNING SERVICES - TPA   BLUE CROSS-BLUE SHIELD - VA
  BENEFIT PLANNING SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD - VT
  BENEFIT PLANS ADMINISTRATORS - A&H   BLUE CROSS-BLUE SHIELD - WA
  BENEFIT SERVICES - TPA   BLUE CROSS-BLUE SHIELD - WI
  BENEFIT SERVICES GROUP - A&H   BLUE CROSS-BLUE SHIELD - WV
  BENEFIT SOURCE - TPA   BLUE CROSS-BLUE SHIELD - WY
  BENEFIT SYSTEMS & SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD OF ALABAMA - BCBS AL
  BENEFITS INCORPORATED AND CLAIMS - TPA   BLUE CROSS-BLUE SHIELD OF ALASKA - BCBS AK
  BENESIGHT - TPA   BLUE CROSS-BLUE SHIELD OF FLORIDA - BCBS FL
  BENESYS - TPA   BLUE CROSS-BLUE SHIELD OF KANSAS - BCBS KS
  BENMARK, INC. - TPA   BLUE CROSS-BLUE SHIELD OF LOUISIANA - BCBS LA
  BERKSHIRE HATHAWAY INSURANCE GROUP - FLT   BLUE CROSS-BLUE SHIELD OF MICHIGAN - BCBS MI
  BERKSHIRE HEALTH PLAN - A&H   BLUE CROSS-BLUE SHIELD OF MINNESOTA - BCBS MN
  BERKSHIRE LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD OF MONTANA - BCBS MT
  BERKSHIRE MUTUAL INS. CO. - CAS   BLUE CROSS-BLUE SHIELD OF NEW MEXICO INC. - BCBS NM
  BERTHALON - ROWLAND CORPORATION - TPA   BLUE CROSS-BLUE SHIELD OF NORTH CAROLINA - BCBS NC
  BEST LIFE AND HEALTH INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD OF OKLAHOMA - BCBS OK
  BEST PLANS - TPA   BLUE CROSS-BLUE SHIELD OF SOUTH CAROLINA - BCBS SC
  BETTER HEALTH PLANS INC. - A&H   BLUE SHIELD LIFE / CPIC LIFE INSURANCE CO. - A&H
  BILLING FORMS - TEXT   BLUE SHIELD OF NORTHEAST NEW YORK - BCBS NY
  BIRMINGHAM FIRE INS. CO. OF PA - A&H   BLUECARE NETWORK OF MICHIGAN - A&H
  BITUMINOUS CASUALTY CORP. - CAS   BLUEGRASS FAMILY HEALTH - A&H
  BITUMINOUS FIRE & MARINE INS. CO. - CAS   BOLINGER INSURANCE CO. - TPA
  BITUMINOUS INS. CO. - CAS   BOON-CHAPMAN BENEFIT ADMINISTRATORS, INC. - TPA
  BLOCK VISION - A&H   BOSTON MEDICAL CENTER HEALTH PLAN, INC. (BMC HEALT - A&H
  BLUE CROSS & BLUE SHIELD OF ARIZONA, INC. - BCBS AZ   BOSTON MUTUAL LIFE INS. CO. - A&H
  BLUE CROSS & BLUE SHIELD OF GEORGIA - BCBS GA   BOSTON OLD COLONY INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF HAWAII - BCBS HI   BPA HEALTH - A&H
  BLUE CROSS & BLUE SHIELD OF ILLINOIS - BCBS IL   BRIDGE BENEFITS, INC - TPA
  BLUE CROSS & BLUE SHIELD OF MASSACHUSETTS - BCBS MA   BRIDGEWATER GODDARD PARK MEDICAL - A&H
  BLUE CROSS & BLUE SHIELD OF MISSISSIPPI, INC. - BCBS MS   BRITISH AMERICAN INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF NEBRASKA - BCBS NE   BROKERAGE CONCEPTS, INC. - TPA
  BLUE CROSS & BLUE SHIELD OF NORTH DAKOTA - BCBS ND   BROTHERHOOD MUTUAL INS. CO. - A&H
  BLUE CROSS & BLUE SHIELD OF RHODE ISLAND - BCBS RI   BROTHERHOOD MUTUAL INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF TENNESSEE - BCBS TN   BROWN & TOLAND MEDICAL GROUP - A&H
  BLUE CROSS & BLUE SHIELD OF TEXAS - BCBS TX   BSI NORTH AMERICAN - TPA
  BLUE CROSS & BLUE SHIELD OF VERMONT - BCBS VT   BUCKEYE UNION INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF WYOMING - BCBS WY   BUCKS COUNTY PHYSICIAN HOSPITAL ALLIANCE - A&H
  BLUE CROSS & BLUE SHIELD PLAN - FED   BUSINESS ADMINISTRATORS & CONSULTANTS - TPA
  BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN - BCBS WI

                                                                         C

  CAI INSURANCE AGENCY, INC - TPA   CNA INSURANCE GROUP - FLT
  CALENDS GROUP, THE - TPA   COASTAL MANAGEMENT SERVICES - A&H
  CALFARM INS. CO. / ALLIED INS. CO. - CAS   COASTLINE INSURANCE CO. - A&H
  CALIFORNIA CASUALTY & FIRE INS. CO. - CAS   COLLEGE LIFE INS. CO. - A&H
  CALIFORNIA CASUALTY INDEMNITY EXCHANGE - CAS   COLONIAL HEALTHCARE - TPA
  CALIFORNIA CASUALTY INS. CO. - CAS   COLONIAL LIFE & ACCIDENT INS. CO. - A&H
  CALIFORNIA FOUNDATIONS FOR MEDICAL CARE - A&H   COLONIAL PENN INS. CO. - CONSECO DIRECT - A&H
  CALIFORNIA GENERAL INS. CO. - CAS   COLONIAL PENN LIFE INS. CO. - A&H
  CALIFORNIA STATE AUTO ASSN. INTER-INS. BUREAU - CAS   COLORADO ACCESS - A&H
  CALIFORNIA STATE COMPENSATION INS. FUND - CAS   COLORADO CASUALTY INS. CO. - CAS
  CALSURANCE - TPA   COLORADO COMPENSATION INSURANCE AUTHORITY - CAS
  CAM ADMINISTRATIVE SERVICES, INC. - TPA   COLORADO FARM BUREAU MUTUAL INS. CO. - CAS
  CAMDEN FIRE INSURANCE ASSOCIATION - CAS   COLORADO HEALTH NETWORKS - A&H
  CAMERON MUTUAL INS. CO. - CAS   COLUMBIA CASUALTY CO. - A&H
  CANADA LIFE ASSURANCE CO. - A&H   COLUMBIA UNIVERSAL LIFE INS. CO. - A&H
  CANADA LIFE INS. CO. - A&H   COLUMBIAN MUTUAL LIFE INS. CO. - A&H
  CANAL INSURANCE CO. - CAS   COMBINED AMERICAN LIFE INS. CO. - A&H
  CANNON COCHRAN MANAGEMENT SERVICES, INC.(CCMSI) - TPA   COMBINED INS. CO. OF AMERICA - A&H
  CAPE HEALTH PLAN - A&H   COMBINED INS. CO. OF WISCONSIN - A&H
  CAPITAL ADMINISTRATORS OF THE SOUTHEAST - A&H   COMBINED INSURANCE SERVICES, INC. - TPA
  CAPITAL BLUE CROSS - BCBS PA   COMBINED LIFE INSURANCE CO. OF AMERICA - A&H
  CAPITAL DISTRICT PHYSICIAN'S HEALTH PLAN - A&H   COMBINED LIFE INSURANCE CO. OF NEW YORK - A&H
  CAPITAL INVESTORS LIFE INS. CO. - A&H   COMBINED UNDERWRITERS INS. CO. - A&H
  CAPITOL ADMINISTRATORS - A&H   COMBINED UNDERWRITERS LIFE INS. CO. - A&H
  CAPITOL NATIONAL LIFE INS. CO. - A&H   COMMERCE & INDUSTRY INS. CO. - A&H
  CARDAY ASSOCIATES, INC. - TPA   COMMERCE & INDUSTRY INS. CO. - CAS
  CARDINAL HEALTH ALLIANCE LLC - A&H   COMMERCE BENEFITS GROUP AGENCY, INC. - TPA
  CAREFIRST BLUECROSS BLUESHIELD - BCBS DC   COMMERCE INSURANCE CO. - CAS
  CAREFIRST OF MARYLAND - BCBS MD   COMMERCE WEST INSURANCE CO. - CAS
  CARELINK HEALTH PLANS - A&H   COMMERCIAL INS. CO. OF NEWARK - CAS
  CARENET - A&H   COMMERCIAL TRAVELERS LIFE INS. CO. - A&H
  CARESOURCE - A&H   COMMERCIAL TRAVELERS MUTUAL INS. CO. - A&H
  CARITEN HEALTH PLAN - A&H   COMMERCIAL UNION INS. CO. - CAS
  CAROLINA BENEFITS ADMINISTRATORS - TPA   COMMODORE NATIONAL LIFE INS. CO. - A&H
  CAROLINA CARE PLAN - A&H   COMMONWEALTH LIFE & ACCIDENT INS. CO. - A&H
  CAROLINA CASUALTY INS. CO. - CAS   COMMUNITY CARE NETWORK - A&H
  CAROLINA SUMMIT HEALTHCARE, INC. - A&H   COMMUNITY CHOICE MICHIGAN - A&H
  CASTLE INSURANCE COMPANY - CAS   COMMUNITY FIRST HEALTH - A&H
  CASUALTY INS. CO. OF INDIANA - CAS   COMMUNITY HEALTH CHOICE - A&H
  CASUALTY INSURANCE CO. - CAS   COMMUNITY HEALTH GROUP - A&H
  CASUALTY INSURANCE CO. OF MICHIGAN - CAS   COMMUNITY HEALTH PLAN - A&H
  CATAWBA INSURANCE CO. - CAS   COMMUNITY HEALTH PLAN - A&H
  CATHOLIC KNIGHTS OF ST. GEORGE - A&H   COMMUNITY HEALTH PLAN OF WASHINGTON - A&H
  CAVALIER INSURANCE CORP. - CAS   COMMUNITY MUTUAL INSURANCE CO. - A&H
  CBCA - TPA   COMMUNITY PREMIER PLUS - A&H
  CBSA - TPA   COMPANION LIFE INS. CO. OF SOUTH CAROLINA - A&H
  CDPHP - A&H   COMPCARE - A&H
  CDS ADMINISTRATORS INC. - TPA   COMPDENT CORP. - A&H
  CELINA MUTUAL INS. CO. - A&H   COMPLEMENTARY HEALTH CARE PLANS - A&H
  CELINA MUTUAL INS. CO. - CAS   COMPREHENSIVE BENEFITS ADMINISTRATOR - TPA
  CELTIC INS. CO. - A&H   COMPREHENSIVE CARE SERVICES, INC. - TPA
  CELTIC LIFE INSURANCE CO. - A&H   COMPUTER SCIENCES CORPORATION - MEDICAID NY
  CEMARA ADMINISTRATORS - TPA   COMSTOCK INS. CO. - CAS
  CENTENNIAL INSURANCE CO. - CAS   CONCENTRA INTEGRATED SERVICES - A&H
  CENTERCARE HEALTH PLAN;(212) 293-9200 - A&H   CONGREGATION INS. COMPANY - CAS
  CENTRAL BENEFITS NATIONAL LIFE INS. CO. - A&H   CONNECTICARE - A&H
  CENTRAL MUTUAL INS. CO. - CAS   CONNECTICUT GENERAL INS. CO. - A&H
  CENTRAL RESERVE LIFE INS. CO. - A&H   CONNECTICUT GENERAL LIFE INS. CO. - A&H
  CENTRAL SECURITY LIFE INS. CO. - A&H   CONNECTICUT INDEMNITY CO. - A&H
  CENTRAL STATES HEALTH & LIFE INS. CO. - A&H   CONNECTICUT INDEMNITY CO. - CAS
  CENTRAL STATES INDEMNITY CO. - A&H   CONNECTICUT MUTUAL LIFE INS. CO. - A&H
  CENTRAL SUSQUEHANNA HEALTHCARE - A&H   CONSECO COMPANIES - A&H
  CENTRAL UNITED LIFE INS. CO. - A&H   CONSECO HEALTH - A&H
  CENTURY HEALTH SOLUTIONS - A&H   CONSECO SENIOR HEALTH INS. CO. - A&H
  CENTURY INDEMNITY COMPANY - CAS   CONSECO VARIABLE INS. CO. - A&H
  CENTURY NATIONAL INS. CO. - CAS   CONSOLIDATED AMERICAN INS. CO. - CAS
  CENTURY PLANNERS, LTD. - TPA   CONSOLIDATED INS. CO. - CAS
  CERTIFIED LIFE INS. CO. OF CALIFORNIA - A&H   CONSUMER HEALTH NETWORK - A&H
  CGU INSURANCE CO. - CAS   CONTINENTAL AMERICAN INS. CO. - A&H
  CHA HEALTH - A&H   CONTINENTAL ASSURANCE CO. - A&H
  CHARTER OAK FIRE INS. CO. - CAS   CONTINENTAL CASUALTY CO. - A&H
  CHCS SERVICES, INC. - TPA   CONTINENTAL CASUALTY CO. - CNA - CAS
  CHEROKEE NATIONAL LIFE INS. CO. - A&H   CONTINENTAL GENERAL INS. CO. - A&H
  CHESAPEAKE LIFE INS. CO. - A&H   CONTINENTAL INSURANCE CO. - CAS
  CHESTERFIELD RESOURCES - TPA   CONTINENTAL INSURANCE GROUP - FLT
  CHICAGO INSURANCE CO. - CAS   CONTINENTAL LIFE INS. OF BRENTWOOD, TN - A&H
  CHICAGO MOTOR CLUB INS. CO. - CAS   CONTINENTAL WESTERN INSURANCE GROUP - CAS
  CHICAGO MUTUAL LIABILITY CO. - CAS   CONTRA COSTA HEALTH PLAN - A&H
  CHILDRENS MERCY FAMILY PLAN - A&H   COOK CHILDRENS HEALTH PLAN - A&H
  CHINESE COMMUNITY HEALTH PLAN - A&H   COOPERATIVE BENEFIT ADMINISTRATORS (CBA) - TPA
  CHOICE ONE / UTMB CHIP HEALTH PLAN - A&H   COORDINATED BENEFIT PLANS, INC. - TPA
  CHUBB & SON INC. GROUP - FLT   COORDINATED CARE CORP - A&H
  CHUBB INSURANCE COMPANIES - CAS   COORDINATED CARE SOLUTIONS - A&H
  CHURCH MUTUAL INS. CO. - CAS   CORESOURCE INC. - TPA
  CHURCHILL ADMINISTRATORS, INC. - TPA   CORNHUSKER CASUALTY COMPANY - CAS
  CIGNA - A&H   CORPORATE BENEFITS SERVICE, INC. - TPA
  CIGNA HEALTH GROUP - FLT   CORPORATE HEALTH ADMINISTRATORS - TPA
  CIGNA HEALTHCARE - A&H   CORPORATE SYSTEMS ADMINISTRATION - TPA
  CIGNA INSURANCE CO. OF OHIO - A&H   CORVEL CORPORATION - A&H
  CIGNA INSURANCE COMPANY - CAS   COTTON STATES INS. CO. - CAS
  CIGNA INSURANCE GROUP - FLT   COTTON STATES LIFE & HEALTH INS. CO. - A&H
  CIGNA LIFE INS. CO. - A&H   COUNTRY CASUALTY INS. CO. - CAS
  CIGNA P&C INS. CO. - A&H   COUNTRY LIFE INS. CO. - A&H
  CIGNA SPECIALTY INS. CO. - CAS   COUNTRY MUTUAL INS. CO. - CAS
  CIGNA WORLDWIDE INS. CO. - A&H   COUNTRY PREFERRED INS. CO. - CAS
  CINCINNATI CASUALTY CO. - CAS   COUNTRY WAY INSURANCE CO. - CAS
  CINCINNATI EQUITABLE INS. CO. - A&H   COUNTRY-WIDE INS. CO. OF NY - CAS
  CINCINNATI INSURANCE CO. - CAS   COVENANT ADMINISTRATORS, INC. - TPA
  CINCINNATI LIFE INS. CO. - A&H   COVENANT INSURANCE CO. - A&H
  CITATION INSURANCE CO. - CAS   COVENANT INSURANCE CO. - CAS
  CITIGROUP - FLT   COVENTRY CORPORATION GROUP - FLT
  CITIZENS INS. CO. OF AMERICA - A&H   COVENTRY HEALTH CARE - A&H
  CITIZENS INS. CO. OF AMERICA - CAS   COX FREEMAN HEALTH PLANS - A&H
  CITIZENS SECURITY LIFE INS. CO. - A&H   CRITERION INSURANCE COMPANY - CAS
  CITY INSURANCE COMPANY - CAS   CRUM & FORSTER COMPANIES - CAS
  CIVIL SERVICE EMPLOYEES INS. CO. - CAS   CRUM & FORSTER INSURANCE GROUP - FLT
  CLAIM MANAGEMENT SERVICES, INC. - TPA   CUDIS INSURANCE SOCIETY - A&H
  CLAIMS DEVELOPMENT CORPORATION - TPA   CUMIS INSURANCE SOCIETY - A&H
  CLASSIC INSURANCE COMPANY - CAS   CUNA MUTUAL GROUP - CAS
  CLEAR CHOICE HEALTH PLANS - A&H   CUNA MUTUAL INS. SOCIETY - A&H
  CLEAR-CARE CORPORATION - A&H   CUNA MUTUAL INSURANCE GROUP - A&H
  CNA CASUALTY CO. OF CALIFORNIA - CAS   CWIBENEFITS INC. - TPA
  CNA INSURANCE - A&H   CYPRESS INSURANCE CO. - CAS

D

  D.C. CHARTERED HEALTH PLAN - A&H   DELMARVA HEALTH PLAN - A&H
  DAIMLER CHRYSLER INSURANCE CO. - CAS   DELMARVA HEALTH PLAN INC. - A&H
  DAIRYLAND INSURANCE COMPANY - A&H   DELTA CASUALTY COMPANY - CAS
  DAIRYLAND INSURANCE COMPANY - CAS   DELTA HEALTH SYSTEMS - TPA
  DAKOTA FIRE INSURANCE CO. - CAS   DENVER HEALTH MEDICAL PLAN - A&H
  DAKOTACARE - A&H   DESERET HEALTHCARE - A&H
  DALLAS GENERAL LIFE INS. CO. - A&H   DESERET MUTUAL INSURANCE CO. - A&H
  DEACONESS HEALTH PLANS - A&H   DIRECTCARE AMERICA INC. - A&H
  DEAN HEALTH PLAN - A&H   DIVERSIFIED GROUP ADMINISTRATORS, INC. - TPA
  DEHEY MCANDREW - TPA   DONEGAL MUTUAL INSURANCE CO. - CAS
  DELAWARE AMERICAN LIFE INS. CO. - A&H   DURHAM LIFE INS. CO. - A&H

E

  EASTERN BENEFIT SYSTEMS, INC. - TPA   EMPIRE MUTUAL INS. CO. - CAS
  EASTERN CASUALTY INS. CO. - CAS   EMPIRE STATE LIFE INS. CO. - A&H
  EASTERN PENNSYLVANIA HEALTH NETWORK - A&H   EMPLOYEE BENEFIT CONCEPTS - TPA
  EBA&M - TPA   EMPLOYEE BENEFIT CONSULTANTS - TPA
  EBI INS. CO. - CAS   EMPLOYEE BENEFIT MANAGEMENT CORP. - TPA
  ECONOMY FIRE & CASUALTY CO. - CAS   EMPLOYEE BENEFIT MANAGEMENT SERVICES (EBMS) - TPA
  EDS ( ELECTRONIC DATA SYSTEMS ) - MEDICAID TN   EMPLOYEE BENEFIT PLAN ADMINISTRATION - TPA
  EDS (ELECTONIC DATA SYSTEMS) - MEDICAID ID   EMPLOYEE GROUP SERVICES, LTD. - TPA
  EDS (ELECTRONIC DATA SYSTEMS) - MEDICAID AL   EMPLOYEE PLANS LLC - TPA
  EDS (ELECTRONIC DATA SYSTEMS) - MEDICAID OK   EMPLOYEES BENEFIT SYSTEMS CORP - A&H
  EDS - ELECTRONIC DATA SYSTEMS - MEDICAID NH   EMPLOYER PLAN SERVICES, INC. (EPSI) - TPA
  EDS - ELECTRONIC DATA SYSTEMS - MEDICAID IN   EMPLOYERS DIRECT HEALTH - TPA
  EDS CORPORATION - MEDICAID VT   EMPLOYERS FIRE INSURANCE CO. - CAS
  EDS ELECTRONIC DATA SYSTEMS - MEDICAID WI   EMPLOYERS INS. CO. OF AL - CAS
  EDS FEDERAL CORPORATION - MEDICAID RI   EMPLOYERS INSURANCE OF WAUSAU - CAS
  EDUCATORS HEALTH CARE - A&H   EMPLOYERS LIFE INS. CO. OF WAUSAU - A&H
  EDUCATORS MUTUAL INSURANCE ASSOCIATION - A&H   EMPLOYERS MODERN LIFE CO. - A&H
  EDUCATORS MUTUAL LIFE INS. CO. - A&H   EMPLOYERS MUTUAL CASUALTY CO. - CAS
  EL PASO FIRST HEALTH - A&H   EMPLOYERS MUTUAL INC. (EMI) - TPA
  ELECTRIC INSURANCE CO. - CAS   ENGLE-HAMBRIGHT & DAVIES, INC. - TPA
  ELECTRIC MUTUAL LIABILITY INS. CO. - CAS   ENTRUST, INC. - TPA
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID AR   EPIC LIFE INS. CO. - A&H
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID NC   EPOCH GROUP, THE - TPA
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID PA   EQUITABLE LIFE & CASUALTY INS. CO. - A&H
  ELECTRONIC DATA SYSTEMS - MEDICAID KS   EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S. - A&H
  ELECTRONIC DATA SYSTEMS CORPORATION (EDS) - MEDICAID CT   EQUITABLE LIFE INS. CO. OF VA - A&H
  ELECTRONIC DATA SYSTEMS(EDS) - MEDICAID CA   EQUITABLE PLAN SERVICES, INC. - TPA
  EM - ERNST MANAGEMENT - A&H   ERIE INSURANCE EXCHANGE - CAS
  EMC / HAMILTON MUTUAL INSURANCE CO. - CAS   ERIE INSURANCE GROUP - CAS
  EMC INSURANC GROUP - FLT   ERIN GROUP ADMINISTRATORS, INC. - TPA
  EMCASCO INS. CO. - CAS   ERISA ADMINISTRATIVE SERVICES - TPA
  EMERALD HEALTH PPO - A&H   EXCHANGE INSURANCE CO. - CAS
  EMPIRE FIRE & MARINE INS. CO. - CAS

F

  FABOH (CHP/RPU) - A&H   FIRST ADMINISTRATORS - TPA
  FALCON INSURANCE COMPANY - CAS   FIRST ALLMERICA FINANCIAL LIFE - A&H
  FALLON HEALTHCARE SYSTEM - A&H   FIRST AMERITAS LIFE INS. CO. - A&H
  FAMILY FINANCIAL LIFE INS. CO. - A&H   FIRST CHOICE HEALTH PLAN - A&H
  FAMILY HEALTHCARE PLUS - A&H   FIRST CHOICE HEALTH SYSTEMS - TPA
  FAMILY HERITAGE LIFE INS. CO. OF AMERICA - A&H   FIRST CHOICE OF MISSISSIPPI - A&H
  FAMILY INSURANCE CORP. - A&H   FIRST COMMONWEALTH INC - A&H
  FARA HEALTHCARE MANAGEMENT - A&H   FIRST CONTINENTAL INSURANCE GROUP - FLT
  FARM & CITY INSURANCE CO. - CAS   FIRST CONTINENTAL LIFE & ACCIDENT INS. CO. - A&H
  FARM BUREAU MUT. INS. CO. OF ID - CAS   FIRST EQUICOR LIFE INS. CO. - A&H
  FARM BUREAU MUTUAL INS. CO. (IA) - CAS   FIRST GENERAL INSURANCE CO. - CAS
  FARM BUREAU MUTUAL INS. CO. (IN) - CAS   FIRST HEALTH SERVICES - A&H
  FARM BUREAU MUTUAL INS. CO. (KS) - CAS   FIRST HEALTH SERVICES - MEDICAID NV
  FARM BUREAU MUTUAL INS. CO. (MI) - CAS   FIRST HEALTH SERVICES CORPORATION - MEDICAID AK
  FARM BUREAU MUTUAL INSURANCE (NE) - CAS   FIRST HEALTH SERVICES CORPORATION - MEDICAID VA
  FARM BUREAU TOWN AND COUNTRY INS. CO. (MO) - CAS   FIRST INSURANCE CO. OF HAWAII - CAS
  FARM FAMILY CASUALTY INS. CO. - CAS   FIRST NATIONAL INS. CO. OF AMERICA - CAS
  FARM FAMILY LIFE INS. CO. - A&H   FIRST NATIONAL LIFE INS. CO. - A&H
  FARMERS & MERCHANTS INS. CO. - CAS   FIRST NATIONAL LIFE INS. CO. OF USA - A&H
  FARMERS ALLIANCE MUTUAL INS. CO. - A&H   FIRST PLAN OF MINNESOTA - A&H
  FARMERS ALLIANCE MUTUAL INS. CO. - CAS   FIRST PREFERRED INS. CO. - CAS
  FARMERS AND TRADERS LIFE INS. CO. - A&H   FIRST PROVIDIAN LIFE AND HEALTH INS. CO. - A&H
  FARMERS AUTO INS. ASSOCIATION - CAS   FIRST REHABILATION LIFE INS. CO. OF AMERICA - A&H
  FARMERS INSURANCE CO. OF OREGON - CAS   FIRST RELIANCE STANDARD LIFE INS. CO. - A&H
  FARMERS INSURANCE EXCHANGE - CAS   FIRST TRENTON INS. CO. - CAS
  FARMERS INSURANCE GROUP - FLT   FIRST UNITED AMERICAN LIFE INS. CO. - A&H
  FARMERS MUTUAL INS. CO. OF NE - CAS   FIRSTCARE SOUTHWEST LIFE & HEALTH - A&H
  FARMINGTON CASUALTY CO. - CAS   FISERV INC. - TPA
  FARMLAND INSURANCE / NATIONWIDE AGRIBUSINESS - CAS   FLORIDA 1ST HEALTH PLAN INC - A&H
  FEDERAL EMPLOYEE FEE PLANS - A&H   FLORIDA BENEFIT ADMINISTRATORS - TPA
  FEDERAL HOME LIFE INS. CO. - A&H   FLORIDA COMBINED LIFE INS. CO. - A&H
  FEDERAL INSURANCE CO. - A&H   FLORIDA FARM BUREAU CASUALTY INS. CO. - CAS
  FEDERAL INSURANCE COMPANY - CAS   FLORIDA HEALTH CARE PLANS - A&H
  FEDERAL LIFE INSURANCE CO. - A&H   FOCUS HEALTHCARE MANAGEMENT - A&H
  FEDERATED LIFE INS. CO. - A&H   FORD LIFE INS. CO. - A&H
  FEDERATED MUTUAL INS. CO. - A&H   FOREIGN SERVICE BENEFIT PLAN - FED
  FEDERATED MUTUAL INS. CO. - CAS   FOREMOST COMPANIES INSURANCE GROUP - FLT
  FEDERATED RURAL ELECTRIC INS. EXCHANGE - CAS   FOREMOST COUNTY MUT. INS. CO. - CAS
  FEDERATED SERVICE INS. CO. - CAS   FOREMOST INSURANCE CO. - CAS
  FEDEX FREIGHTWAYS, INC. - TPA   FOREMOST LIFE INS. CO. - A&H
  FHC HEALTH - A&H   FORT DEARBORN LIFE INS. CO. - A&H
  FIDELIS CARE NEW YORK - A&H   FORTIS BENEFITS INSURANCE - A&H
  FIDELITY & CASUALTY CO. OF NY - CAS   FORTIS INSURANCE GROUP - FLT
  FIDELITY INSURANCE GROUP - A&H   FOUNDATION FINANCIAL SERVICES - A&H
  FIDELITY INSURANCE GROUP - A&H   FOUNDATION RESERVE INS. CO. - CAS
  FIDELITY SECURITY LIFE INS. CO. - A&H   FOUNDERS INS. CO. - CAS
  FIRE & CASUALTY INS. CO. OF CT - A&H   FOX EVERETT, INC. - TPA
  FIRE & CASUALTY INS. CO. OF CT - CAS   FRANK GATES COMPANIES - TPA
  FIRE INSURANCE EXCHANGE - CAS   FRANK M. VACCARO & ASSOCIATES, INC. - TPA
  FIREMANS FUND INS. CO. - CAS   FRANKENMUTH MUTUAL INS. CO. - CAS
  FIREMANS FUND INS. CO. OF TEXAS - CAS   FREEDOM LIFE INS. CO. OF AMERICA - A&H
  FIREMANS FUND INS. CO. OF WI - CAS   FREMONT COMPENSATION INS. CO. - CAS
  FIREMANS FUND INSURANCE GROUP - FLT   FRINGE BENEFIT SERVICES, INC. - TPA
  FIREMENS INS. CO. OF NEWARK NJ - CAS   FRONTIER NATIONAL LIFE INS. CO. - A&H

G

  GAB/ROBINS NORTH AMERICA - TPA   GREAT AMERICAN RESERVE INS. CO. - A&H
  GALLAGHER BENEFIT ADMINISTRATORS - TPA   GREAT CENTRAL INS. CO. - CAS
  GAMBLE - ALDEN LIFE INS. CO. - A&H   GREAT FIDELITY LIFE INS. CO. - A&H
  GARDEN STATE BENEFITS SERVICES - TPA   GREAT LAKES HEALTH PLAN - A&H
  GARDEN STATE LIFE INS. CO. - A&H   GREAT NORTHERN INS. COMPANY - CAS
  GE AUTO & HOMEOWNERS INSURANCE PROGRAM - CAS   GREAT STATES INSURANCE CO. / HIH AMERICA - CAS
  GE FINANCIAL ASSURANCE - EMPLOYEE SERVICES GROUP - A&H   GREAT WEST CASUALTY CO. - CAS
  GE LIFE AND ANNUITY ASSURANCE CO. - A&H   GREAT-WEST LIFE ASSURANCE CO. - A&H
  GEHA - FED   GREATER NEW YORK MUTUAL INS. CO. - CAS
  GEICO INDEMNITY CO. - CAS   GREENTREE ADMINISTRATORS, INC. - TPA
  GEISINGER HEALTH PLAN - A&H   GROUP & PENSION ADMINISTRATORS, INC. (GPA) - TPA
  GENERAL CASUALTY CO. OF WISCONSIN - CAS   GROUP ADMINISTRATION AGENCY - TPA
  GENERAL INS. CO. OF AMERICA - CAS   GROUP ADMINISTRATIVE CONCEPTS (GAC) - TPA
  GENESIS PHYSICIANS GROUP - - A&H   GROUP ADMINISTRATORS, LTD. - TPA
  GEORGE WASHINGTON LIFE INS. CO. - A&H   GROUP BENEFIT ADMINISTRATORS - TPA
  GEORGIA CASUALTY & SURETY CO. - A&H   GROUP BENEFIT SERVICES, INC. - TPA
  GEORGIA CASUALTY & SURETY CO. - CAS   GROUP BENEFIT SERVICES/INOVATIVE OUTSOURCING - TPA
  GEORGIA FARM BUREAU MUTUAL INS. CO. - CAS   GROUP BENEFIT SPECIALISTS. INC. (GBS) - TPA
  GEORGIA INSURANCE COMPANY - CAS   GROUP CLAIMS ADMINISTRATORS, INC. - TPA
  GERBER LIFE INS. CO. - A&H   GROUP DEKKO BENEFITS - TPA
  GILSBAR, INC. - TPA   GROUP HEALTH COOPERATIVE - A&H
  GLOBAL MEDICAL MANAGEMENT INC. - A&H   GR