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O'Neill Finnegan & Jordan Inc.

15 Broad St., Boston, Mass. 02109; 617-523-2600; fax: 617-523-5841

Benefit consulting since: 1984.

Services: 100% of revenues from benefit consulting.

Welfare plan consulting: 100% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, flexible benefits, life insurance, disability, health care, long-term care.

Locations: San Jose, Calif.; New York.

Staff: 27 professionals, including two FSAs.

Clients: 175 total; 98% corporations, 2% government agencies/entities. Minimum size client: 20 employees.

Compensation: By the project, commissions, on retainer, by the hour, by combination of methods.

Gross revenues: $5.6 million estimated from worldwide benefit consulting in 1997; $5 million in 1996.

Officers: J. Brent Finnegan, managing director; Alan S. Breitman, Peter E. Marcia, Cynthia P. Newman, Margret M. Meyer, Carol S. Chandor, Stuart F. Rubinstein.

Contact: J. Brent Finnegan.

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Parsons, McKee,

Sommers & Co.

2001 Crocker Road, Suite 300, Westlake, Ohio 44145; 440-871-8611; fax: 440-871-7485

Benefit consulting since: 1976.

Services: 100% of revenues from benefit consulting.

Retirement/savings plan consulting: 60% of revenues. Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, administration systems consulting, plan/trust legal document drafting, plan administration consulting.

Welfare plan consulting: 20% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, actuarial cost measurement including benefit flexible pricing.

Benefit communications consulting: 20% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation; interactive communication/information/enrollment systems; personal retirement planning.

Locations: Charlotte, N.C.

Staff: 35 benefit consulting employees; 25 professionals, including one ASA, three CEBSs, one CPA, one attorney and four EAs.

Clients: 90% corporations, 8% multiemployer plans, 2% MEWAs.

Compensation: By the hour: senior consultant, $210; consultant, $160; clerical, $50.

Gross revenues: $3.2 million estimated from worldwide benefit consulting in 1997; $2.7 million in 1996; $3.2 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: John R. Parsons, chairman; Mark S. Sommers, president; Richard S. Wargo, senior vp/managing actuary.

Contact: John R. Parsons.

Pension Resources

401 N. Michigan Ave., Suite 2600, Chicago, Ill. 60611; 312-245-1740;

fax: 312-644-4423

Benefit consulting since: 1972.

Parent: Friedman Eisenstein Raemer & Schwartz L.L.P.

Services: 100% of revenues from benefit consulting.

Retirement/savings plan consulting: 87% of revenues. Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, administration systems consulting, plan/trust legal document drafting, plan administration consulting.

Welfare plan consulting: 10% of revenues. Includes plan design consulting, insurer/broker selection consulting.

Benefit communications consulting: 3% of revenues. Includes communications consulting, benefit statement and booklet preparation.

Staff: 24 benefit consulting employees; 19 professionals, including one ASA, two CPAs and two EAs.

Clients: 700 total; 98% corporations, 2% sole proprietors/partnerships. No minimum size client.

Compensation: By the project, by the hour: senior consultant, $235; consultant, $190; clerical, $70; plan administrator, $120; trust accountant, $50.

Gross revenues: $3 million estimated from worldwide benefit consulting in 1997; $2.7 million in 1996. $3 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Michael Schwartz, president/partner; Irwin Friedman, managing partner; Kevin Simpson, CFO.

Contact: Michael Schwartz.

Post & Kurtz Inc.

111 John St., Suite 2400, New York, N.Y. 10038; 212-766-8800;

fax: 212-766-8807

Benefit consulting since: 1932.

Services: 100% of revenues from benefit consulting.

Retirement/savings plan consulting: 5% of revenues. Includes plan design consulting.

Welfare plan consulting: 90% of revenues. Includes plan design consulting, insurer selection consulting, evaluation of service providers, health care cost containment.

Benefit communications consulting: 5% of revenues. Includes communications consulting.

Locations: Glen Ridge, N.J.

Staff: Six benefit consulting employees; five professionals, including four CLUs.

Clients: 160 total; 20% corporations, 5% multiemployer plans, 25% individuals, 50% partnerships. No minimum size client.

Compensation: By the project, commissions, on retainer.

Gross revenues: $1.1 million estimated from worldwide benefit consulting in 1997; $975,000 in 1996. All revenues are from the United States.

Officers: W.J. Kuhn, P.T. Agnew, G. La Grassa, W.H. Agnew, principals.

Contact: W.J. Kuhn.