Form 5500 · Employee benefit plan · NEW YORK, NY
KAUFMAN BORGEEST AND RYAN LLP
The filing calls this plan KAUFMAN BORGEEST AND RYAN LLP WELFARE PLAN.
Public Form 5500 records show how KAUFMAN BORGEEST AND RYAN LLP of NEW YORK, NY, a professional services employer, structures its employee benefits. Its broker of record is HUB INTERNATIONAL NORTHEAST LIMITED. Coverage is written through CIGNA HEALTH AND LIFE INSURANCE COMPANY and 4 other carriers. The plan's most recent policy period ended in May.
Sourced from U.S. DOL EFAST2 Form 5500 · EIN 13-3951065 · plan 501 · plan year 2025, filed Sep 11, 2026
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How this plan is funded
Fully insured as reported
The filing reports medical coverage through an insurance contract on Schedule A, and no money paid for benefits by the plan itself.
Benefits declared on this filing
Also declared: prepaid legal, death benefits.
Declared benefits are the plan’s own line 8b codes on Form 5500. “Not on Schedule A” means no insured contract for that line appears on this filing. That usually means the benefit is self-funded, or it sits under a different plan number.
Where a line has more than one insured contract, the carrier and the covered figure are the largest contract's by premium. The contracts are not added up: a pharmacy carve-out and the medical carrier beside it cover the same people.
Persons covered is the count the carrier filed for that policy at the end of its policy year, and it can include dependents. Participants is the plan's own count at the start of its plan year. The two count different people, so a covered figure can be larger.
Plan brief
Schedule A lists 5 insured contracts covering health, dental, vision, life and disability; the largest, with CIGNA HEALTH AND LIFE INSURANCE COMPANY, covers 243 people.
Reported premium across the insured contracts is $3,610,989, with $38,212 in disclosed broker commissions — about 1.1% of premium.
The most recent policy period ended in May, and the plan year ends December 31. Group contracts typically renew on that annual cycle.
HUB INTERNATIONAL NORTHEAST LIMITED is the broker of record on 4 of the 5 contracts; the rest name a different broker or none.
5 carriers appear on the filing, including CIGNA HEALTH AND LIFE INSURANCE COMPANY, FIRST UNUM LIFE INSURANCE COMPANY, UNIVERA HEALTHCARE and METROPOLITAN GENERAL INSURANCE COMPANY. CIGNA HEALTH AND LIFE INSURANCE COMPANY writes the largest contract by premium.
Schedule A insurance contracts
| Carrier | Benefits | Covered | Renews | Premium | Commission |
|---|---|---|---|---|---|
| FIRST UNUM LIFE INSURANCE COMPANY | Life, Disability | 218 | Jun 1, 2025 | $426,877 | $14,446 |
| CIGNA HEALTH AND LIFE INSURANCE COMPANY | Health, Dental | 243 | Jun 1, 2025 | $2,959,822 | $12,482 |
| METROPOLITAN LIFE INSURANCE COMPANY | Vision, Disability | 227 | Jun 1, 2025 | $63,841 | $7,540 |
| UNIVERA HEALTHCARE | Health | 6 | Jun 1, 2025 | $82,322 | $3,744 |
| METROPOLITAN GENERAL INSURANCE COMPANY | — | 20 | Jun 1, 2025 | $78,127 | $0 |
Premium and claims on these contracts
CIGNA HEALTH AND LIFE INSURANCE COMPANY, contract 650266. For the contract year on this filing, the carrier reported $2,959,822 in premium earned and $2,855,152 in claims incurred. Dividing one by the other gives 96%.
METROPOLITAN GENERAL INSURANCE COMPANY, contract 8210010. For the contract year on this filing, the carrier reported $78,127 in premium earned and $27,480 in claims incurred. Dividing one by the other gives 35%.
- CIGNA HEALTH AND LIFE INSURANCE COMPANY, contract 650266 reported $118,392 in retention.
- METROPOLITAN GENERAL INSURANCE COMPANY, contract 8210010 reported $50,647 in retention.
Retention is what the carrier kept of the premium after claims, as reported: administration, commissions and other charges.
Only experience-rated contracts report these figures, so most filings leave them blank.
Covered = persons covered at policy year end, as filed on Schedule A for that policy — often certificates or one class, not the whole plan. Premium = the filing’s own premium/charges figure; “—” means not credibly reported.
Administrator and service providers
The plan administrator is from line 3a of the main form. We publish company names only.
Other plans filed by this employer
How this plan compares
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