employer-benefit-insurance-records

MERCER HEALTH AND BENEFITS, LLC — page 4 of 8

2,365 employers named MERCER HEALTH AND BENEFITS, LLC as a broker or agent paid on their insurance contracts for plan year 2024. Address most often given: Chicago, IL.

1 (1/ST LLC DBA…) · 2 (BIOVENTUS LL…) · 3 (DELTA INTELL…) · 4 (HALMA HOLDIN…) · 5 (LIGHTNING PR…) · 6 (OGLETREE, DE…) · 7 (SCANDINAVIAN…) · 8 (TOSOH AMERIC…)

PlaceEmployerActive participantsInsurance contractsCommissions reported
Erlanger, KYHALMA HOLDINGS INC.2,6587$91,508
Gulfport, MSHANCOCK WHITNEY CORPORATION3,3719$206
Houston, TXHANOVER R.S. LIMITED PARTNERSHIP5345$38,020
Norfolk, VAHARBOR GROUP MANAGEMENT CO., LLC1,4284$133,686
Brockton, MAHARBORONE BANK4123$52,806
Davie, FLHARD ROCK BRISTOL5685—
Davie, FLHARD ROCK CAFE INTERNATIONAL USA, INC.6,20323$56,209
New York, NYHARLEM CHILDREN'S ZONE88512$16,862
Milwaukee, WIHARLEY-DAVIDSON MOTOR COMPANY GROUP LLC4,7067—
Sarasota, FLHARMAR MOBILITY, LLC DBA HARMAR2262$10,911
Tukwila, WAHARNISH GROUP INC.1,2364$107,672
Pittsford, NYHARRIS BEACH PLLC3906$6,925
New York, NYHARRY'S INC.5165—
Miami, FLHARVARD MAINTENANCE, INC.1,8038$57,388
Dallas, TXHARWOOD INTERNATIONAL, INC.9489$242,657
San Francisco, CAHASHICORP INC.1,4805$76,789
Haverford, PAHAVERFORD COLLEGE6527—
Honolulu, HIHAWAI'I RESTAURANT ASSOCIATION GROUP HEALTH PLAN1,0861$5,349
Honolulu, HIHAWAII PACIFIC UNIVERSITY48910$34
Aiea, HIHAWAIIAN CEMENT762$13,618
Honolulu, HIHAWAIIAN DREDGING CONSTRUCTION CO., INC.43710$82,886
Honolulu, HIHAWAIIUSA FEDERAL CREDIT UNION35810$712
Houston, TXHCC INSURANCE HOLDINGS, INC.2,71112$317,217
Milpitas, CAHEADWAY TECHNOLOGIES, INC.8515$310,911
Newton, MAHEALTH ADVANCES LLC04$74,330
Detroit, MIHEALTH ALLIANCE PLAN OF MICHIGAN6141$1,531
Frisco, TXHEALTHCARE CLINICAL EMPLOYEE SERVICES, P.C.7388$168,956
Frisco, TXHEALTHCARE EMPLOYEE SERVICES LLC5268$112,990
Draper, UTHEALTHEQUITY INC3,1303$150,188
Tampa, FLHEALTHESYSTEMS3238$40,102
White Plains, NYHEINEKEN USA INCORPORATED4279—
Hemlock, MIHEMLOCK SEMICONDUCTOR OPERATIONS LLC1,5439$32,116
Conroe, TXHEMPEL (USA), INC.3266$157,944
Ferndale, WAHEMPLER FOOD GROUP2501$2,218
Stamford, CTHENKEL OF AMERICA, INC.6,12210$534,022
Chicago, ILHENRY CROWN & COMPANY S LLC6,83914$352,201
Bethesda, MDHENRY M. JACKSON FOUNDATION FOR THE ADVANCEMENT OF MILITARY MEDICINE2,3447$57,778
Charlotte, NCHEPACO, LLC06$54,709
Atlanta, GAHERITAGE DISTRIBUTION HOLDINGS LLC9163$84,716
Middletown, NYHERITAGE FINANCIAL CREDIT UNION1404$60,134
Tampa, FLHERITAGE INSURANCE HOLDINGS, INC5058$86,639
Harrisburg, PAHERSHA HOSPITALITY MANAGEMENT, LP10,41411$16,802
Spring, TXHEWLETT PACKARD ENTERPRISE64,14433$29,234
Lincoln, NEHEXAGON USA HOLDINGS, INC.79713$145,436
Iselin, NJHEXAWARE TECHNOLOGIES, INC.2,0187$42
Columbus, OHHEXION INC.70111$67
Alpharetta, GAHI-REZ STUDIOS1456$22,587
Portsmouth, NHHIGH LINER FOODS USA, INC.6397$6,063
Columbus, OHHIGHLIGHTS FOR CHILDREN, INC.4054$30,113
Northbrook, ILHILCO TRADING, LLC60011$190,176
Philadelphia, PAHILL INTERNATIONAL, INC.6987$134,871
Batesville, INHILLENBRAND, INC.1,9765$13,344
Dallas, TXHILLTOP HOLDINGS INC.2,9865$165,625
Saint Joseph, MOHILLYARD INDUSTRIES, INC.1296$133
Saint Joseph, MOHILLYARD, INC.5196—
Mclean, VAHILTON EMPLOYER INC24,46528$36,424
Orlando, FLHILTON RESORTS CORPORATION13,16720$732,641
Washington, DCHIS MAJESTY THE KING4383$30,473
Montgomery, ALHMMA,LLC3,9379$79,523
Atlanta, GAHOA HOLDCO, LLC1,1744$57,408
Signal Hill, CAHOF'S HUT RESTAURANTS, INC.1903$42,538
Lake Oswego, ORHOFFMAN CORPORATION6755$186,802
Hempstead, NYHOFSTRA UNIVERSITY1,7336—
Washington, DCHOGAN LOVELLS US LLP2,24811$4,597
Saint Louis, MOHOK GROUP, INC1,3775$18,979
Brandon, FLHOLLAND & KNIGHT LLP3,7166$311,698
Seattle, WAHOLLAND AMERICA LINE N.V.07$2,062
Marlborough, MAHOLOGIC, INC.4,1197$280,880
New York, NYHOLTZBRINCK PUBLISHING HOLDINGS LIMITED PARTNERSHIP1,94610—
Glen Allen, VAHOME CARE DELIVERED33110$28,859
Iselin, NJHOMEBRIDGE FINANCIAL SERVICES, INC.27710$140,130
Dallas, TXHOMERENEW BUYER, INC.1,7453$44,929
Torrance, CAHONDA FEDERAL CREDIT UNION1649—
East Liberty, OHHONDA LOGISTICS NORTH AMERICA INC.3,9925—
Springfield, ILHORACE MANN SERVICE CORPORATION1,74711$250,216
Baltimore, MDHORD COPLAN MACHT, INC.35011$62,482
Seatac, WAHORIZON AIR INDUSTRIES, INC.3,0744$30,704
Covington, LAHORNBECK OFFSHORE OPERATORS, LLC1,0032$69,188
Orlando, FLHORNBLOWER GROUP, INC.2,59613$22,235
Summit, NJHOSOKAWA MICRON INTERNATIONAL, INC.1155$10,061
Spokane, WAHOSPICE OF SPOKANE1056$65,521
Miami, FLHOSPITALITY PURVEYORS INC.1549$68,846
Lenexa, KSHOSTESS BRANDS, LLC09$44,751
Orlando, FLHOTELBEDS USA, INC.1378$37,213
Boston, MAHOUGHTON MIFFLIN HARCOURT PUBLISHING COMPANY2,76213$86,526
Chevy Chase, MDHOWARD HUGHES MEDICAL INSTITUTE2,5486$306,624
Washington, DCHOWARD UNIVERSITY5,0054$949
Honolulu, HIHPP AMERICA, INC.1393$7
Mansfield, MAHUB FOLDING BOX COMPANY, INC.3094$25,499
Shelton, CTHUBBELL INCORPORATED & SUBSIDIARIES8,8688$249,345
Cambridge, MAHUBSPOT, INC.4,7548$17,478
New York, NYHUMAN RIGHTS WATCH3725$919
New York, NYHUMAN SECURITY, INC.2595$140,666
Duarte, CAHUMANGOOD NORCAL5,83214$39,768
New York, NYHUNTER DOUGLAS, INC.3,12720$132,421
Chicago, ILHURON CONSULTING GROUP INC.4,3336$165,649
Bridgeton, MOHUSSMANN CORPORATION2,9282$38,886
Eau Claire, WIHUTCHINSON TECHNOLOGY - A TDK GROUP COMPANY594$26,846
Washington, DCHW MANAGEMENT INC.3869$25,397
Chicago, ILHYATT INTERNATIONAL CORPORATION1,0221$167,014
Chicago, ILHYDE PARK HOSPITALITY, LLC1562$58,781
Rosemont, ILHYDRO ALUMINUM METALS, USA LLC2331$9,675
Rosemont, ILHYDRO EXTRUSION USA, LLC7,2446$553,976
Irvine, CAHYUNDAI CAPITAL AMERICA1,6128$154,743
Bridgewater, NJIBASE OF FAIRFIELD COUNTY, LLC78811$35,876
Indianapolis, INICE MILLER LLP6267$60,078
Blue Bell, PAICON CLINICAL RESEARCH LLC10,5139—
Snohomish, WAICONIX WATERWORKS (US) INC.1434$3,336
Idaho Falls, IDIDAHO ENVIRONMENTAL COALITION, LLC1,46610—
Tampa, FLIDEAL IMAGE DEVELOPMENT CORP6525$2,932
Reston, VAIDEMIA IDENTITY & SECURITY USA LLC2,5936—
Tampa, FLIFCO SYSTEMS US, LLC5179$40,406
Itasca, ILIFS NORTH AMERICA, INC.6959$128,767
San Antonio, TXIHEARTMEDIA INC.7,00211$706,963
Irvine, CAIHERB, LLC1,63015$193,390
Glenview, ILILLINOIS TOOL WORKS INC.13,73811$4,859
Woodbury, NYILLUMIFIN CORPORATION1,7023$58,873
Roswell, GAIMERYS USA, INC.1,3368$258,524
Cambridge, MAINARI AGRICULTURE INC2552$79,818
San Francisco, CAINCLUDED HEALTH, INC.1,1628$138,202
Boston, MAINCOME RESEARCH & MANAGEMENT2108$26,243
Philadelphia, PAINDEPENDENCE BLUE CROSS, LLC4,21723$3,143
Miami, FLINDEPENDENT PURCHASING COOPERATIVE, INC.1386$22,609
Delphi, ININDIANA PACKERS CORPORATION2,4365$32,928
East Syracuse, NYINFICON, INC.6304$54,706
Linden, NJINFINEUM USA INC.5197$5,017
North Andover, MAINFINITE ELECTRONICS INC.5496$45,838
Danville, VAINFINITY GLOBAL INC.1805$31,064
New York, NYING FINANCIAL SERVICES LLC5507—
Rockford, ILINGERSOLL CUTTING TOOL COMPANY INC3864$52,859
Irvine, CAINGRAM MICRO INC.4,89323$16,002
Spokane Valley, WAINLAND EMPIRE DISTRIBUTION SYSTEMS, INC.1554$34,924
Waukesha, WIINNIO WAUKESHA GAS ENGINES, INC.4318$61,847
Orlando, FLINNOVACARE SERVICES COMPANY, LLC7933$15,613
Fairfax, VAINOVA HEALTH SYSTEM FOUNDATION25,33210$1,025,067
Chandler, AZINSIGHT ENTERPRISE, INC.5,9218$2,161
Costa Mesa, CAINSIGHT INVESTMENTS, CORP2608$65,277
Kingwood, TXINSPERITY HOLDINGS, INC.317,58733$2,948,996
Alexandria, VAINSTITUTE FOR DEFENSE ANALYSES1,5809$903
New York, NYINSTITUTIONAL CAPITAL NETWORK1,1419$539,900
New York, NYINSTITUTIONAL SHAREHOLDER SERVICES INC.7386—
Princeton, NJINTEGRA LIFESCIENCES CORP3,0796$127,671
New York, NYINTEGRAL AD SCIENCE, INC.5036$144
Richmond, VAINTEGRATED GLOBAL SERVICES, INC.2782—
Lakeland, FLINTEGRATED SUPPLY NETWORK, INC.3737$37,067
Oklahoma City, OKINTEGRIS HEALTH, INC.8,1458$149,074
Atlanta, GAINTERCONTINENTAL EXCHANGE, INC.4,98011$305,652
Clackamas, ORINTERNATIONAL BUILDING MATERIALS, LLC3285$24,732
Armonk, NYINTERNATIONAL BUSINESS MACHINES CORPORATION216,04427$50,000
Washington, DCINTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION61111$294,476
Providence, RIINTERNATIONAL GAME TECHNOLOGY5,8646$37,012
Amherst, NYINTERNATIONAL IMAGING MATERIALS, INC.34111$1,457
Arlington, VAINTERNATIONAL JUSTICE MISSION2535$37,876
Los Angeles, CAINTERNATIONAL MEDICAL CORPS4106$294,304
New York, NYINTERSECTION PARENT, INC.28510$31,892
Mesa, AZINTOUCHCX US INC.3,3598$50,865
Longmont, COINTRADO LIFE & SAFETY, INC.73412$2,247
Mountain View, CAINTUIT INC.10,36916$6,922
Needham, MAINVICRO, LLC2614$9,094
New Rochelle, NYIONA UNIVERSITY4864$42,056
Memphis, TNIOTA COMMUNITY SCHOOLS1766$17,802
Wever, IAIOWA FERTILIZER COMPANY, LLC06$199,034
West Des Moines, IAIOWA HEALTH SYSTEM35,4413$76,244
Canovanas, PRIPR PHARMACEUTICALS, INC.1763—
Greensboro, NCIQE, INC.1308$29,096
Durham, NCIQVIA INC.17,42516$1,628,064
West Des Moines, IAIR LABS DE, LLC492$33,052
Richmond, MIIRI CONSULTANTS, INC.1287$19,946
Royersford, PAIRON MOUNTAIN INCORPORATED10,65612$495,931
Houston, TXIRONCLAD ENVIRONMENTAL SOLUTIONS5482—
Honolulu, HIIRONGATE WAIKIKI LLC DBA KA LA'I WAIKIKI BEACH1936$36,552
Schofield Barracks, HIISLAND PALM COMMUNITIES, LLC40510$143,388
Carlsbad, CAISLANDS RESTAURANTS, LLC.2777$60,966
Holyoke, MAISO NEW ENGLAND INC.6754$757
Anaheim, CAISUZU NORTH AMERICA CORPORATION5659$49,814
New York, NYITHAKA HARBORS, INC.5175$2,190
Delray Beach, FLITHINK FINANCIAL CREDIT UNION3166$163,005
Rocky Hill, CTIVS INTERMEDIATE, LLC4635$16,036
Mount Laurel, NJJ & J SNACK FOODS CORP.3,7919—
New York, NYJ.CREW GROUP, LLC4,1315$6,672
Westlake Village, CAJ.D. POWER69011$16,336
Jupiter, FLJ.J. TAYLOR COMPANIES, INC.1,1675—
Atlanta, GAJ.M. HUBER CORPORATION2,04711$137,613
Dallas, TXJACOBS ENGINEERING GROUP INC.29,66842$64,768
Salt Lake City, UTJACOBSEN CONSTRUCTION COMPANY7615$66,438
Denver, COJANUS HENDERSON US (HOLDINGS) INC.9958$69,438
Salt Lake City, UTJAS. D. EASTON, INC.4613$20,286
Sunrise, FLJAZWARES, LLC9347$149,921
Palo Alto, CAJAZZ PHARMACEUTICALS, INC.1,41110$79,827
West Jefferson, OHJEFFERSON INDUSTRIES CORPORATION5845$111,950
Los Angeles, CAJEWISH FEDERATION COUNCIL OF GREATER LOS ANGELES3186$131,935
Rockville, MDJEWISH FOUNDATION FOR GROUP HOMES, INC.3984$17,823
Bay St. Louis, MSJINDAL TUBULAR USA INC.1574$57,865
Alameda, CAJITTERBIT, INC.1267$41,975
Birmingham, ALJNN HOLDINGS LLC9116$54,631
Baltimore, MDJOHNS HOPKINS UNIVERSITY19,15717$304,779
Milwaukee, WIJOHNSON CONTROLS, INC.19,92312$543,993
Oakbrook Terrace, ILJOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS1,3077$299,373
Denver, COJONAH ENERGY LLC1338—
Chicago, ILJOSEPH T. RYERSON & SON, INC.2,9086—
Boston, MAJSI RESEARCH & TRAINING INSTITUTE, INC.7954$541,690
Honolulu, HIJTB HAWAII INC16911$56,396
Tampa, FLJTS ENTERPRISES OF TAMPA, LTD.2939$21,110
Yardley, PAJUBILANT PHARMA HOLDINGS INC.1,73911$165,362
Yonkers, NYJULIA DYCKMAN ANDRUS MEMORIAL, INC.2933—
Colorado Springs, COJUNIOR ACHIEVEMENT, USA1,1552$115,817
Sunnyvale, CAJUNIPER NETWORKS, INC.4,31418$754,009
Jupiter, FLJUPITER MEDICAL CENTER1,7279$98,067
Matton, ILJUSTRITE MANUFACTURING COMPANY, LLC1,1613$112,998
Long Beach, CAJVCKENWOOD USA CORPORATION1439$105,570
Tampa, FLJVS CONTRACTING471$2,758
Memphis, TNK.T.G. USA LP4542$228,489
Cerritos, CAKABAFUSION HOLDINGS LLC9068$240,996
Fredericksburg, VAKAESER COMPRESSORS, INC.6436$4,207
Oakland, CAKAISER FOUNDATION HEALTH PLAN, INC.145,206107$205,078
Kalida, OHKALIDA MANUFACTURING, INC. C/O KTH PARTS INDUSTRIES, INC.2901$14,658
Honolulu, HIKAMEHAMEHA SCHOOLS2,0869$92,207
Billings, MTKAMPGROUNDS OF AMERICA, INC.5626$18,245
New York, NYKANTAR LLC1,2756$46,436
Saddle Brook, NJKDC US HOLDINGS, INC3,4984$364,424
Anaheim, CAKEENAN, HOPKINS, SUDER & STOWELL CONTRACTORS, INC.865$68,417
Chicago, ILKELLANOVA6,50810$270,685
Houston, TXKELLOGG BROWN & ROOT LLC9,2278$55,422
Fort Lauderdale, FLKEMET ELECTRONICS CORPORATION6588$108,794
New Orleans, LAKEMPER AND LEILA WILLIAMS FOUNDATION, INC.1442$45,745
Austin, TXKENDRA SCOTT, LLC9727$112,488
Kennebunk, MEKENNEBUNK SAVINGS BANK3875—
Frankfort, KYKENTUCKY BAR ASSOCIATION HEALTH & WELFARE PLAN2711$33,336
Boston, MAKEOLIS AMERICA, INC.1635$22,781
Boston, MAKEOLIS COMMUTER SERVICES, LLC2,4663$23,018
Boston, MAKEOLIS TRANSIT AMERICA, INC.3,9257$156,368
Beloit, WIKERRY INC.5,77115$546,011
Miramar, FLKIDS REHAB ACQUISITION INC.6768$24,954
Atlanta, GAKIDS2, LLC2256$226
St. Louis, MOKIEL CENTER PARTNERS, LP27111$64,619
Atlanta, GAKILPATRICK TOWNSEND & STOCKTON LLP1,22312$252,918
Jasper, INKIMBALL ELECTRONICS, INC.1,1655$119,270
Chicago, ILKINAXIS CORP.2635$225,201
Louisville, KYKINDRED HEALTHCARE OPERATING, LLC18,7247$591,733
Southwick, MAKINETIC ENGINE SYSTEMS32210—
Deland, FLKINGSPAN INSULATED PANELS, INC.1,98313$267,473
Jericho, NYKINTETSU WORLD EXPRESS (U.S.A.), INC.1,22411$9,049
New York, NYKLICK USA INC.4774$44,316
Gordonsville, VAKLOCKNER PENTAPLAST OF AMERICA, INC8432$18,744
New Haven, CTKNIGHTS OF COLUMBUS SUPREME COUNCIL88311$99,647
Westminster, MDKNORR BRAKE COMPANY, LLC1,2264$33,862
Dallas, TXKOFILE, INC.4933$279,417
Menomonee Falls, WIKOHL'S, INC.96,86313$792,571
Kohler, WIKOHLER CO. & SUBSIDIARIES19,7495$12,484
Lisle, ILKONE INC.1,93310—
Suffield, CTKONGSBERG AUTOMOTIVE, INC.5269$140,514
Houston, TXKONGSBERG MARITIME, INC.56415$45,027
Pittsburgh, PAKOPPERS INC.2,1067$117,333
Chattanooga, TNKORDSA, INC.3343$25,226
El Segundo, CAKRAFTON AMERICAS, INC.1284$10,566
New York, NYKRAMER LEVIN NAFTALIS & FRANKEL LLP3958$407,552
San Diego, CAKRATOS DEFENSE & SECURITY SOLUTIONS3,01116$909,463
Denver, COKROENKE SPORTS HOLDINGS, LLC64511$92,517
Elizabethtown, KYKRUGER PACKAGING USA LLC ELIZABETHTOWN1702$107,656
St. Paris, OHKTH PARTS INDUSTRIES, INC.6742$160,602
Sterling Heights, MIKUKA US HOLDINGS COMPANY LLC2,8656$147,858
New York, NYKYNDRYL INC.6,32114$23,108
Princeton, NJKYOWA KIRIN, INC.5368$120,484
New York, NYL'OCCITANE, INC.40911$908
Melbourne, FLL3HARRIS TECHNOLOGIES, INC.41,88865$237,626
Portland, ORLACROSSE FOOTWEAR, INC.27610$116,596
Brooklyn, NYLAFAYETTE 148 INC.2705$602
Fergus Falls, MNLAKE REGION HEALTHCARE CORPORATION6722$86,803
Lakeland, FLLAKELAND REGIONAL MEDICAL CENTER6,8156$719,215
Downers Grove, ILLAKES VENTURE LLC, DBA FRESH THYME FARMERS MARKET2,0742$8,284
Fremont, CALAM RESEARCH CORPORATION7,35817$20,681
Eagle, IDLAMB WESTON, INC.7,24810$15,143
Honolulu, HILANAI RESORTS, LLC2669$23,521
Alpharetta, GALANDIS GYR9065$113,645
Norfolk, VALANDMARK MEDIA ENTERPRISES, LLC7717$2,945
Valencia, CALANDSCAPE DEVELOPMENT, INC.1,3029$119,006
Buffalo, NYLAPRAIRIE GROUP OF COMPANIES802$22,796
South Miami, FLLARKIN COMMUNITY HOSPITAL1,6494$65,490
Hillsboro, ORLATTICE SEMICONDUCTOR CORPORATION2938$135,919
Chesterbrook, PALCOR INCORPORATED2245—
Kailua, HILE JARDIN ACADEMY20912$42,694
Wichita, KSLEARJET, INC.2,4466$175,035
Fort Myers, FLLEE HEALTH SYSTEM, INC. D/B/A LEE HEALTH15,3037$74,932
Carthage, MOLEGGETT & PLATT, INCORPORATED15,9269$23,462
Reston, VALEIDOS, INC.37,27420$698,355
Charlotte, NCLENDLEASE AMERICAS HOLDINGS, INC.1234$14,753
Madison, NJLEO PHARMA, INC.2294$32,686
Cambridge, MALESLEY UNIVERSITY5946$1,477
Rye Brook, NYLEUKEMIA & LYMPHOMA SOCIETY1,0484$6,507
Beaverton, ORLEUPOLD & STEVENS, INC.7248$3,596
San Francisco, CALEVI STRAUSS & CO.2,97518$5,142
Melville, NYLEVITON MANUFACTURING CO., INC.2,37713$209,030
Lexington, KYLEXMARK INTERNATIONAL, INC.1,5705$48,705
Englewood Cliffs, NJLG ELECTRONICS, U.S.A., INC.5,0235$40,833
Alexandria, MNLGC US SERVICE COMPANY1,1106$14,395
Arlington, VALIDL US, LLC3,9836$284,602
Newport News, VALIEBHERR-AMERICA, INC.1,7887$23,153
Pittsburgh, PALIFELONG LEARNER HOLDINGS, LLC3225$55,370
Pittsburgh, PALIFELONG LEARNER HOLDINGS, LLC3225$55,370
Seattle, WALIGHTHOUSE DOCUMENT TECHNOLOGIES, INC.7656$7,194

Alphabetical order — this site ranks no one. Employers whose benefit plan reported an insurance contract on Schedule A of the Form 5500 for plan year 2024. Most plans with fewer than 100 participants do not file one. How to read this.