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Empire Professional

Services Inc.

77 Sully's Trail, Pittsford,

N.Y. 14534; 716-264-4400;

fax: 716-264-4450

Benefit consulting since: 1974.

Parent: Finger Lakes Blue Cross & Blue Shield.

Services: 44% of revenues from benefit consulting.

Retirement/savings plan consulting: 29% of revenues. Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, plan/trust legal document drafting, plan administration consulting, FAS 106 consulting.

Welfare plan consulting: 11% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, cafeteria plan consulting.

Benefit communications consulting: 5% of revenues. Includes communications consulting; booklet and audiovisual preparation; cafeteria plan enrollments.

Other services: Claims administration, flexible spending account and benefits administration.

Locations: Rochester, N.Y.

Staff: 14 benefit consulting employees; 14 professionals, including one ASA, one CEBS and one EA.

Clients: 865 total; 98% corporations, 1% individuals, 1% government agencies/entities.

Compensation: By the project, by the hour: senior consultant, $150; consultant, $125; actuary, $175.

Gross revenues: $1.3 million estimated from worldwide benefit consulting in 1997; $1.4 million in 1996; $2.8 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Gus A. Platas, vp/general manager; Paula Moran, director-retirement plan services; Michael Tucci, senior actuary; Karen Nicholson, manager-benefits administration.

The Epler Co.

450 B St., Suite 750, San Diego,

Calif. 92101; 619-239-0831;

fax: 619-239-0807

Benefit consulting since: 1971.

Services: 90% of revenues from benefit consulting.

Retirement/savings plan consulting: 65% of revenues. Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, plan/trust legal document drafting, plan administration consulting, investment manager selection consulting.

Welfare plan consulting: 20% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Benefit communications consulting: 5% of revenues. Includes benefit statement and booklet preparation.

Other services: Compensation consulting; brokering.

Staff: 15 benefit consulting employees; 12 professionals, including two FSAs and one ASA.

Clients: 52 total; 75% corporations, 25% government agencies/entities.

Compensation: By the project; by the hour: senior consultant, $250; consultant, $125; clerical, $40.

Gross revenues: $1.4 million estimated from worldwide benefit consulting in 1997; $1.3 million in 1996; $1.5 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Jane Barry, president; Lin Ball, Lou Filliger, vps.

Ernst and Young L.L.P.

1 Indiana Square, Suite 3400, Indianapolis, Ind. 46204; 317-681-7116; fax: 317-681-7555

Benefit consulting since: 1987.

Services: 84% of revenues from benefit consulting.

Retirement/savings plan consulting: Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, administration systems consulting, plan/trust legal document drafting, plan administration consulting, investment manager selection consulting, operational/compliance reviews, transactional-related work.

Welfare plan consulting: Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, managed disability, time loss.

Employee communications consulting: Includes communications consulting, benefit statement preparation, financial education and related tools for employees.

Other services: Compensation consulting, general management consulting.

Locations: Los Angeles; San Francisco; Washington; Tampa, Fla.; Atlanta; Chicago; New Orleans; Minneapolis; St. Louis; New York; Cleveland; Columbus, Ohio; Greenville, S.C.; Dallas; Houston.

Staff: 600 benefit consulting employees; 550 professionals.

Compensation: By the project, on retainer, by the hour.

Gross revenues: $84 million estimated from worldwide benefit consulting in 1997 (79% from U.S. locations); $82 million in 1996 (78% from U.S.); $100 million estimated total worldwide 1997 revenues (79% from U.S.).

Officers: Jim Bosserman, Steve Harrold, John Moyer, Dave Kautter, Dan Garner, Mike Bishko, Bob Garner, Ron Barton, Bill Arnone.

F

Findley Davies Inc.

300 Madison Ave., Suite 1000, Toledo, Ohio 43602-1596; 419-255-1360; 419-259-5685

Benefit consulting since: 1969.

Services: 50% of revenues from benefit consulting.

Retirement/savings plan consulting: 30% 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, investment manager selection consulting.

Welfare plan consulting: 15% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, claim audits.

Benefit communications consulting: 5% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation; focus groups; attitude surveys.

Other services: Compensation consulting, general management consulting, claims administration, actuarial planning, retirement planning, record keeping.

Locations: Cleveland; Charlotte, N.C.

Staff: 43 benefit consulting employees; 28 professionals, including one FSA, two ASAs, three CEBSs, one CLU, five CPAs and three attorneys.

Clients: 700 total; 94% corporations, 1% multiemployer plans, 5% government agencies/entities.

Compensation: By the project, by the hour.

Gross revenues: $5.8 million estimated from worldwide benefit consulting in 1997; $5.2 million in 1996. $9.5 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Robert Rogers, Marc Stockwell, Brian Hubbell, Gary Thieman, Scott Hamner, principals.

Contact: Gary Thieman.