C

Century Financial Services

185 N.W. Spanish River Blvd., Suite 170, Boca Raton, Fla. 33431; 561-362-0111; fax: 561-362-0133

Benefit consulting since: 1985.

Services: 80% of revenues from benefit consulting.

Retirement/savings plan consulting: 10% of revenues. Includes plan design consulting, plan/trust legal document drafting, plan administration consulting, investment manager selection consulting, evaluation of other service providers.

Welfare plan consulting: 60% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, flexible benefit design/administration, HMO analysis/negotiation, employee assistance program vendor evaluation, managed mental health strategies, comprehensive monthly financial monitoring system, ERISA compliance, negotiations with insurers/service organizations, preparations of utilization review studies, general plan administration/claims settlement assistance, surveys, general research on benefits, update state/federal legislative developments.

Benefit communications consulting: 10% of revenues. Includes communications consulting, booklet preparation, document preparation (welfare plan documents/summary plan description).

Other services: Brokering, claims administration, educational seminars for clients on money management and estate planning/development of managed care workers compensation programs.

Staff: Seven benefit consulting employees; four professionals.

Clients: 88% corporations, 7% individuals, 5% government agencies/entities. Minimum size client: 50 employees.

Compensation: By the project, commissions, on retainer, by the hour: senior consultant, $100 to $135; consultant, $70 to $110; computer programmer, $60.

Gross revenues: $940,500 estimated from worldwide benefit consulting in 1997; $865,300 in 1996; $1.2 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Ronald Reshefsky, president; Richard J. Leonard, Gary H. Morris, senior vps; Ellen R. Segal, Mitchell L. McEwen, vps.

Contact: Richard J. Leonard, senior vp.

Chicago Consulting

Actuaries L.L.C.

216 S. Jefferson St., Suite 600, Chicago, Ill. 60661; 312-454-3222;

fax: 312-454-1213

Benefit consulting since: 1991.

Services: 85% of revenues from benefit consulting.

Retirement/savings plan consulting: 70% of revenues. Includes plan design consulting, defined benefit plan actuarial work, plan administration consulting, asset/liability forecasting, asset allocation studies.

Welfare plan consulting: 15% of revenues. Includes plan design consulting, health care cost containment, actuarial valuations for post-retirement welfare plans.

Other services: Software development, PBCG premium audits.

Staff: 23 benefit consulting employees; 21 professionals, including nine FSAs, six ASAs and six EAs.

Clients: 60 total; 100% corporations.

Compensation: By the project, by the hour: senior consultant, $225 to $325; consultant, $125 to $200; clerical, $60.

Gross revenues: $3.7 million estimated from worldwide benefit consulting in 1997; $3.3 million in 1996; $4.4 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Thomas S. Terry, president; James R. Baumstark, Harold S. Cooper, Lina Flores Hilko, James G. Peard, principals.

Contact: Thomas S. Terry.

CODA Inc.

900 Roosevelt Parkway, Suite 640, Chesterfield, Mo. 63017; 314-537-0224; fax: 314-537-0584

Benefit consulting since: 1986.

Parent: Kirke-Van Orsdel Inc.

Services: 100% of revenues from benefit consulting.

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

Benefit communications consulting: 10% of revenues. Includes benefit statement, booklet and audiovisual preparation.

Locations: Los Angeles; Atlanta; Chicago; Des Moines, Iowa; St. Louis; Charlotte, N.C.

Staff: 150 benefit consulting employees; 100 professionals, including two FSAs, five CEBSs, three CPAs and one attorney.

Clients: 80 total; 99% corporations, 1% government agencies/entities. Minimum size client: 2,000 employees.

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

Gross revenues: $16.2 million estimated from worldwide benefit consulting in 1997; $6.5 million in 1996; $16.2 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Jeff Davis, CEO; Michael Benoit, president.

Contact: Sherry Sobacke.

Coopers & Lybrand L.L.P. -- The Kwasha Lipton Group

1100 Campanile Building, 155 Peachtree St., Atlanta, Ga. 30309; 404-870-1100

2100 N. Central Road, Fort Lee, N.J. 07024; 201-592-1300; fax: 201-592-9075

Benefit consulting since: 1898.

Services: 80% of revenues from benefit consulting.

Retirement/savings plan consulting: 63% 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, asset/investment consulting, compliance audit.

Welfare plan consulting: 9% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, satisfaction surveys, feasibility studies, alliance and network creation, risk management.

Benefit communications consulting: 8% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation; interactive voice response; employee service center; strategic employee communications.

Other services: Compensation consulting, general management consulting, claims administration, organizational effectiveness and development, diversity, human capital management.

Locations: 24 U.S.; 68 non-U.S.

Staff: 3,710 benefit consulting employees; 2,890 professionals, including 93 FSAs, 120 ASAs, six CEBSs, three CLUs, 20 CPAs, 12 attorneys, and 121 EAs.

Clients: 90% corporations, 5% multiemployer plans, 5% government agencies/entities. No minimum size client.

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

Gross revenues: $505 million estimated from worldwide benefit consulting in 1997 (62.4% from U.S. locations); $363.2 million in 1996 (55% from U.S.); $630 million estimated total worldwide 1997 revenues (57.9% from U.S.).

Officers: Reed Keller, vice chairman-human resource advisory; Frank Raiti, Robert Byrne, managing principals; Randy Harrison, Anthony Martin, principals.

Contact: Sid Mendelson, The Kwasha Lipton Group, 201-592-1300.

Frank Crystal Benefits

40 Broad St., New York, N.Y. 10004; 212-504-5851;

fax: 212-269-6612

Benefit consulting since: 1982.

Parent: Frank Crystal & Co. Inc.

Services: 80% of revenues from benefit consulting.

Welfare plan consulting: 80% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Other services: Brokering; qualified retirement plan consulting/insurance placement.

Locations: San Francisco; Fort Lauderdale, Fla.; New York; Houston.

Staff: 26 benefit consulting employees; 20 professionals, including two CEBSs and three CLUs.

Clients: 500 total; 90% corporations, 10% individuals. Minimum size client: 10 employees.

Compensation: By the project, commissions.

Gross revenues: $4.8 million estimated from worldwide benefit consulting in 1997; $3.9 million in 1996; $6 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: James W. Crystal, chairman/CEO; Arthur J. Littmann, executive vp/CFO; Vincent Gandolfo, senior managing director.

Contact: Vincent Gandolfo.

D

Deloitte & Touche L.L.P./Employee Benefit Group

10 Westport Road, Wilton,

Conn. 06897-0820; 203-761-3000;

fax: 203-834-2246

Benefit consulting since: 1978.

Services: 35% of revenues from benefit consulting.

Retirement/savings plan consulting: 20% 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, retirement plan strategy, litigation support, ESOPs, operational reviews, outsourcing, early retirement windows, personal financial planning.

Welfare plan consulting: 10% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment, managed care consulting, health actuarial, cafeteria and flex plans, pricing strategies for providers, claims/utilization review audits, network development, health reform strategy, performance audits.

Benefit communications consulting: 5% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation; communications audits; customized computer communications; diagnostic surveys/focus groups; interactive voice response systems; multimedia; Internet/intranet solutions.

Other services: Compensation consulting; general management consulting; human resources strategies include transformation, performance management and compensation, employee communications, learning/development; integrated health group services include employer services, payer/provider services and health actuarial services; insurance consulting includes regulatory, financial reporting and actuarial valuations and risk assessment/management services.

Locations: Los Angeles; San Francisco; Stamford and Hartford, Conn.; Washington; Chicago; Detroit; Minneapolis; New York; Dallas; Houston; Australia; Canada; France; Indonesia; Japan; Luxembourg; South Africa.

Staff: 879 benefit consulting employees; 765 professionals.

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

Gross revenues: $153.8 million estimated from worldwide benefit consulting in 1997 (84% from U.S. locations); $128.6 million in 1996 (84% from U.S.); $439 million estimated total worldwide 1997 revenues (49% from U.S.).

Officers: Maurice M. Smith, national director; Richard Berens, principal-in-charge, Minneapolis; Ainar Ayala, associate national director; Tim Garmager, principal-Chicago; Richard Kleinert, principal-in-charge, Los Angeles; Susan Achenbach, principal-in-charge, Chicago.

Contact: Ainar Ayala, 2 World Financial Center, New York, N.Y. 10281, 800-672-6350.