| PACIFIC CARE |
| PACIFIC LIFE ANNUITY |
| PACIFICARE HEALTH PLAN |
| PACIFICARE INS |
| PACIFICO PERUANO SUIZA |
| PARADIGM HEALTH |
| PARTNERS NATIONAL HEALTH PLANS |
| PCM |
| PEKIN LIFE INS CO |
| PENN TREATY NETWORK |
| PENNSYLVANIA EMPLOYEES BENEFITS |
| PENSION HOSP. BENEFIT PLAN |
| PEOPLES BENEFIT LIFE INS |
| PERFORMAX |
| PGBA |
| PGCS |
| PHC |
| PHCS |
| PHCS NW NATIONAL LIFE |
| PHILADELPHIA AMERICAN LIFE |
| PHP BENEFIT PLAN |
| PHYSICIANS BENEFITS TRUST |
| PHYSICIANS MUTUAL |
| PHYSICIANS MUTUAL INSURANCE CO |
| PIEDMONT ADMINISTRATIORS LLC |
| PIONEER LIFE |
| PLUMBERS PIPEFITTERS |
| PPP HEALTH CARE |
| PREFERRED CARE PARTNERS |
| PREFERRED CARE/NHP |
| PREFERRED GOVERNMENT CLAIMS |
| PREFERRED MEDICAL PLAN |
| PREFERRED ONE COMMUNITY HEALTH |
| PRIMARY PHYSICIANS CARE INC |
| PRINCIPAL LIFE INS |
| PRIORITY HEALTH |
| PRISON HEALTH SERVICE |
| PRIVATE HEALTH CARE SYSTEMS |
| PRO HEALTH |
| PROFESSION INSURANCE 516 |
| PROFESSIONAL ADMINISTRATORS |
| PROFESSIONAL INSURANCE CO. |
| PROGRESSIVE AUTO INS |
| PROTEGRITY SERVICES |
| PROVIDER BENEFIT PLANS INC |
| PRUDENT BUYER PLAN |
| PRUDENTIAL |
| PSERS HEALTH ADMINISTRATION UNIT |
| PSN |
| PYRAMID |
