| M AND M INSURANCE PLAN |
| MAGNA ADMINISTRATIVE SERVICES |
| MAIL HANDLER |
| MAIL HANDLER BENEFIT PLAN |
| MAMSI |
| MANAGED HEALTH INC |
| MARSH ADVANTAGE AMERICA |
| MASTERS,MATES & PILOTS HEALTH |
| MBA LIFE VEBA |
| MCS PPO |
| MD IPA |
| MEDCARE INTL |
| MEDCO |
| MEDEX INS SERVICES |
| MEDEX INSURANCE SERVICES INC |
| MEDICA HEALTH CARE PLAN |
| MEDICAID |
| MEDICAID SECONDARY |
| MEDICAL CARD SYSTEM INC |
| MEDICAL HEALTH CARE PLAN |
| MEDICAL INSURANCE COVERAGE |
| MEDICAL MUTUAL |
| MEDICARE CROSSOVER SECTION |
| MEDICARE MAX |
| MEDICARE PART B |
| MEDICARE SECONDARY |
| MEDICARE Y MUCHO MAS |
| MEDICLASSIC |
| MEDIPLUS |
| MEGA LIFE |
| MEGA LIFE AND HEALTH INSURANCE |
| MEMORIAL INTERGRATED HEALTH CARE PSN |
| MERCURY INSURANCE COMPANY OF FLORIDA |
| MERCY HOSPITAL |
| METLIFE |
| METRO LLA WELFARE FUND |
| METROPOLITAN CASULTY |
| METROPOLITAN LIFE |
| MIAMI DADE COUNTY RISK MNGT |
| MICCOSUKEE TRIBE OF INDIANS OF FLORIDA |
| MICHIGAN CONFERENCE OF TEAMSTERS WELFARE |
| MID WEST NATIONAL INSURANCE COMPANY |
| MIDCARE C/O ROBBIE CARON |
| MIDWEST NATIONAL LIFE |
| MILLENNIUM HEALTH GROUP |
| MMA |
| MNUI CLAIMS DEPARTMENT |
| MOLINAS HEALTH CARE |
| MONUMENTAL GENERAL |
| MONUMENTAL LIFE |
| MORGAN-WHITE ADMINISTRATOR |
| MORUMENTAL LIFE INS CO |
| MOTOROLA HEALTH ADVANTAGE PLAN |
| MUFACE INTERNATIONAL |
| MULTINATIONAL UNDERWRITERS INC |
| MULTIPLAN PPO |
| MUTUAL OF OMAHA |
| MUTUAL PROTECTIVE INSURANCE |