Medigap Insurance: Compliance With Federal Standards Has Increased
(Letter Report, 03/06/98, GAO/HEHS-98-66).

Pursuant to a legislative requirement, GAO reviewed insurers' compliance
with Medigap loss ratios and standards, focusing on: (1) the overall
Medigap market; (2) which Medigap policies had loss ratios below the
standards in 1994 and 1995; and (3) which policies resulted in refunds
or credits, or, if not, why.

GAO noted that: (1) from 1988 through 1995, the Medigap insurance market
grew from $7 billion to over $12 billion with most of the growth
occurring before 1993; (2) during this 8-year period, loss ratios
averaged 81 percent in 1995; (3) in 1994 and 1995, over 90 percent of
the policies in force for 3 years or more, representing most of the
premium dollars, met loss ratio standards; (4) premiums for policies
with loss ratios below standards totalled $448 million in 1994 and $203
million in 1995; (5) loss ratios varied substantially among states,
among different benefit packages, and among insurers; (6) although
thousands of individual policy forms had loss ratios below standards, no
refunds were required in 1994 and only two were required in 1995; (7)
the refund provision did not apply because most of these policies' loss
experience was based on too few policyholders to be considered credible
under the National Association of Insurance Commissioners' (NAIC) refund
calculation methodology; (8) a number of policies had a cumulative loss
ratio--the factor used to measure compliance--above that required under
NAIC's refund calculation method; and (9) a primary reason for requiring
refunds was to give insurers an incentive for meeting loss ratio
standards, and the high proportion of premium dollars for policies doing
so indicates the incentive is working.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  HEHS-98-66
     TITLE:  Medigap Insurance: Compliance With Federal Standards Has 
             Increased
      DATE:  03/06/98
   SUBJECT:  Loss ratio
             Insurance regulation
             Health insurance cost control
             Elderly persons
             Insurance companies
             Reporting requirements
             Insurance premiums
IDENTIFIER:  Medicare Program
             Medigap
             
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Cover
================================================================ COVER


Report to the Secretary of Health and Human Services

March 1998

MEDIGAP INSURANCE - COMPLIANCE
WITH FEDERAL STANDARDS HAS
INCREASED

GAO/HEHS-98-66

Medigap Loss Ratios

(106438)


Abbreviations
=============================================================== ABBREV

  AARP - American Association of Retired Persons
  NAIC - National Association of Insurance Commissioners
  OBRA - Omnibus Budget Reconciliation Act

Letter
=============================================================== LETTER


B-278866

March 6, 1998

The Honorable Donna E.  Shalala
Secretary of Health and Human Services

Dear Madam Secretary: 

Millions of Medicare beneficiaries depend on private insurance to
cover Medicare's deductibles and coinsurance and spent over $12
billion to purchase such insurance in 1995.  In 1980, the Congress
established federal requirements for the sale and marketing of
insurance policies designed to supplement Medicare, commonly called
Medigap policies.  The Congress acted in response to identified
marketing abuses and low benefit payouts and has since amended the
Medigap requirements several times to further protect consumers and
enhance the economic value of policies. 

One area the law covers is required minimum loss ratios--the
percentage of premiums returned to policyholders as benefits--and
refunds or credits when loss ratios fall below standards that
currently stand at 65 percent for policies sold to individuals and 75
percent for policies sold to groups.  The Congress stipulated that
states would continue to regulate Medigap policies as long as they
have standards that are equal to or more stringent than federal
standards.  States that adopt the National Association of Insurance
Commissioners' (NAIC) model act and regulation meet this requirement. 
We are required to report to the Secretary of Health and Human
Services and each state at least every 3 years on insurers'
compliance with loss ratios and standards.  This is our second report
under this mandate.\1

Our objectives were to obtain information on the overall Medigap
market, determine which Medigap policies had loss ratios below the
standards in 1994 and 1995, and identify which policies resulted in
refunds or credits or, if not, why.  We obtained NAIC computer files
for 1994 and 1995 that summarized loss ratio data for all Medigap
policies to determine those with loss ratios below the standards.  We
tested the accuracy of NAIC's 1995 database by comparing its data
with information on a randomly selected sample of reports of Medigap
business prepared by insurers and filed with NAIC.  Our verification
showed that NAIC accurately created the 1995 database.  Neither we
nor NAIC verified the accuracy of the Medigap business reports. 
Because the verification of databases for 1988 to 1993 yielded no
material discrepancies, we decided to only test the 1995 database. 
We then contacted all the states, the District of Columbia, and
Puerto Rico to obtain information on policies that had refunds or
credits.  We also obtained copies of the refund calculation forms
submitted to states by insurers for a sample of policies with loss
ratios below the standards to determine why insurers provided no
refunds or credits.  We did our work from September 1996 to January
1998 in accordance with generally accepted government auditing
standards.  (See app.  I for additional details on our methodology.)


--------------------
\1 Our previous report was Medigap Insurance:  Insurers' Compliance
With Federal Minimum Loss Ratio Standards, 1988-91 (GAO/HEHS-94-47,
Feb.  7, 1994). 


   RESULTS IN BRIEF
------------------------------------------------------------ Letter :1

From 1988 through 1995, the Medigap insurance market grew from $7
billion to over $12 billion with most of the growth occurring before
1993.  During this 8-year period, loss ratios averaged 81 percent and
ranged from a low of 76 percent in 1993 to a high of 86 percent in
1995.  In 1994 and 1995, over 90 percent of the policies in force for
3 years or more, representing most of the premium dollars, met loss
ratio standards.  Premiums for policies with loss ratios below
standards totaled $448 million in 1994 and $203 million in 1995. 
Loss ratios varied substantially among states, among different
benefit packages, and among insurers. 

Although thousands of individual policy forms had loss ratios below
standards, no refunds were required in 1994 and only two were
required in 1995.  The refund provision did not apply because most of
these policies' loss experience was based on too few policyholders to
be considered credible under NAIC's refund calculation methodology. 
A number of policies had a cumulative loss ratio--the factor used to
measure compliance--above that required under NAIC's refund
calculation method.  A primary reason for requiring refunds was to
give insurers an incentive for meeting loss ratio standards, and the
high proportion of premium dollars for policies doing so indicates
the incentive is working. 


   BACKGROUND
------------------------------------------------------------ Letter :2

Federal Medigap standards were first established by section 507 of
the Social Security Disability Amendments of 1980 (P.L.  96-265),
which added section 1882 to the Social Security Act (42 U.S.C.  1395
ss).  Section 1882 set forth federal requirements that insurers must
meet for marketing policies as supplements to Medicare and
established criminal penalties for marketing abuses.  As originally
enacted, one of the requirements was that policies had to be expected
to return specified portions of premiums as benefits--60 percent for
policies sold to individuals and 75 percent for those sold to groups. 
Insurers were considered to have met the loss ratio requirement if
their actuarial estimates showed that their policies were expected to
do so.  Actual loss ratios did not have to be compared with the loss
ratio standards.  At that time, insurers generally reported loss
ratio data to the states in aggregate--that is, a combined total for
all policies sold in the state.  If states had wanted to verify
compliance, this reporting method would not have allowed them to do
so for particular policies.  In 1986, we reported\2 that section 1882
had helped protect against substandard and overpriced policies.  We
also pointed out the problem of insurers reporting aggregate loss
ratio data and that actual loss ratios were not compared with the
standards to verify compliance. 

Section 221 of the Medicare Catastrophic Coverage Act of 1988 (P.L. 
100-360) amended section 1882 to require that insurers report their
actual loss ratios to the states.  The Omnibus Budget Reconciliation
Act (OBRA) of 1990 (P.L.  101-508) required essentially that Medigap
policies be standardized and that a maximum of 10 different benefit
packages would be allowed.  The act also increased the loss ratio
standard for individual policies to 65 percent for policies sold or
issued after November 5, 1991.  Effective beginning in 1997, the
65-percent standard was applied to policies issued before November 6,
1991, by the Social Security Amendments of 1994 (P.L.  103-432). 

The 1990 amendments also required that insurers pay refunds or
provide credits to policyholders when Medigap policies fail to meet
loss ratio standards.  As implemented in the NAIC model law and
regulations, a cumulative 65-percent loss ratio for individual
policies (75-percent for group policies) must be met over the life of
a policy, which NAIC assumed to be 15 years.  NAIC's methodology
compares a policy's actual loss ratio for a given year with a
benchmark (or target) ratio for that year, calculated using
cumulative premium and claim experience.  If a policy's actual loss
ratio does not meet the benchmark ratio, the insurer must complete
further calculations to determine whether a refund or credit is
necessary to bring the loss ratio up to standard.  Loss ratios on a
calendar-year basis for an individual policy are expected to be 40
percent the first year, 55 percent the second year, and 65 percent
the third year.  Annual loss ratios would continue to increase until
they reach 77 percent by the 12th year and remain at that level for
the remainder of the 15-year period.  This approach anticipates that
the higher loss ratios in the third and later years would offset the
lower loss ratios in the first 2 years.  The methodology is designed
to ensure a cumulative 65-percent loss ratio for individual policies
by the end of a 15-year period.  This same approach is used for
ensuring a 75-percent loss ratio by the end of a 15-year period for
group policies. 

NAIC's methodology for determining whether a refund or credit is
required also includes a tolerance adjustment based on the number of
policyholders and the length of time they have held their policies. 
A policy loss ratio based on less than 500 life-years of exposure
since inception is considered not credible, and no refund or credit
is required.  After 10,000 life-years have accumulated, a policy is
considered fully credible.  According to an NAIC actuarial advisory
group and several insurance regulators, this tolerance adjustment
helps ensure that refunds or credits will not occur so often in the
early years of policy experience that large premium increases will
result in later years. 

An important factor in evaluating loss ratios is a policy's
credibility--that is, whether enough people have been covered under
the policy to make the loss ratio meaningful.  We used two measures
of credibility.  First, to make the data in this report comparable
with the data in our earlier reports, we used a threshold of $150,000
in premiums in a given year in a state.\3 Information in this report
on loss ratios that includes years before 1994 use this measure. 
Second, we used a modification of NAIC's refund methodology, which,
as discussed above, measures credibility by the number of
policyholders and the number of years they have held their policies. 
We used this method to assess whether policies met the applicable
loss ratio standards in 1994 and 1995. 

Another factor considered when interpreting loss ratios is the length
of time a policy has been in force.  The refund methodology for 1994
and 1995 indicates that Medigap loss ratios are expected to meet the
federal standard after 3 years, which is the criterion we used. 


--------------------
\2 Medigap Insurance:  Law Has Increased Protection Against
Substandard and Overpriced Policies (GAO/HRD-87-8, Oct.  17, 1986). 

\3 A state actuary suggested this measure of credibility, which we
first used to evaluate loss ratios for 1988.  Data that allowed us to
use NAIC's method of measuring credibility were first reported for
1994. 


   OVERALL MEDIGAP MARKET
------------------------------------------------------------ Letter :3

In the 1988-95 period, the Medigap insurance market grew from about
$7 billion to over $12 billion (see fig.  1), but most of that growth
had occurred by 1992.  From 1988 through 1992, earned premiums
increased by more than 50 percent; from 1992 through 1995, growth
leveled off with premiums averaging around $12 billion. 

   Figure 1:  Medigap Market,
   1988-95

   (See figure in printed
   edition.)

In 1995, 352 insurance companies sold Medigap policies and collected
premiums totaling $12.5 billion with 33 companies each reporting
premiums of over $100 million and accounting for almost 75 percent of
the total (see app.  II).  The Prudential Insurance Company of
America, which underwrote the policies sold through the American
Association of Retired Persons (AARP), was the largest supplier of
Medigap insurance with 23 percent of the market.\4

The average Medigap loss ratio for all policies was about the same in
1995 (86 percent) as it was in 1988 (84 percent), but average loss
ratios exhibited considerable variation, increasing in some years and
decreasing in others.  For example, average loss ratios increased in
1990 and 1991 followed by 2 years of declining ratios and then 2
years of increases.  For the 8-year period, the average loss ratio
was 81 percent with a low of 76 percent in 1993 and a high of 86
percent in 1995.  The average loss ratios for group policies have
varied substantially, ranging from 80 percent in 1989 to 95 percent
in 1995, while those for individual policies during the period have
been more stable (see fig.  2). 

   Figure 2:  Average Loss Ratios,
   1988-95

   (See figure in printed
   edition.)

In 1995, states differed considerably in average loss ratios. 
Insurers doing business in Michigan had the highest average loss
ratio (107 percent) followed by the District of Columbia (102
percent), Massachusetts (99 percent), Pennsylvania (97 percent), and
Maine (96 percent).  The five states with the lowest average loss
ratios were Nebraska (73 percent), Minnesota (75 percent), Oregon (76
percent), Delaware (76 percent), and Montana (76 percent ).  Appendix
III lists average loss ratios by state.  Moreover, loss ratios varied
among insurers within a state.  In Michigan, for example, average
loss ratios for insurers with premiums over $150,000 ranged from 59.3
to 132.7, and, in Montana, from 29.0 to 108.8. 

In 1995, the average loss ratios for the 10 standardized Medigap
plans--
from the basic Plan A to the top of the line Plan J--ranged from 73.8
percent for Plan G, to 102.3 percent for Plan A.  The most popular of
the plans, Plan F, is more costly and returns less to policyholders
in benefits than the nearly identical Plan C.  Plan F differs from
Plan C only in its coverage of excess physicians' charges--the
amounts doctors may bill patients above Medicare's allowed amount,
which the law limits to no more than 15 percent.  In 1995, Plan F had
a nationwide average loss ratio of 75.5 percent; Plan C had an
average loss ratio of 89.3 percent.  Medicare data show that for over
95 percent of claims, physicians agree to accept Medicare's allowed
amount so insurers seldom have to pay for excess charges.  Moreover,
Plan F had an average loss ratio in 1995 lower than all other plans
except Plan G.  Appendix IV lists the average loss ratio experience
for all 10 Medigap plans in 1995 by state. 


--------------------
\4 Effective Jan.  1, 1998, Prudential no longer underwrites the AARP
Medigap policies, and its share of the market is expected to decline
dramatically.  In 1998, United HealthCare Corporation will underwrite
the AARP Medigap policies. 


   POLICIES NOT MEETING LOSS RATIO
   STANDARDS
------------------------------------------------------------ Letter :4

In 1994 and 1995, most Medigap policies that were at least 3 years
old with premiums totaling $150,000 or more in the applicable state
met the federal loss ratio standards.  Premiums on credible policies
that had been issued 3 or more years ago that failed to meet the
minimum federal loss ratio standards increased from $320 million in
1991 to $1.2 billion in 1993.\5 However, premiums for policies that
failed to meet the standards decreased to $937 million in 1994 and to
$522 million in 1995 (see fig.  3). 

   Figure 3:  Premiums for Medigap
   Insurers With Mature and
   Credible Loss Ratio Experience
   Below the Minimum Federal
   Standards, 1991-95

   (See figure in printed
   edition.)

Note:  Policies were at least 3 years old, and experience is
considered credible when at least $150,000 was collected annually on
a policy in the applicable year within a state. 

Using information not previously available in the NAIC loss ratio
data tape, we incorporated features of the refund methodology to
evaluate the 1994 and 1995 loss ratio data for policies that were at
least 3 years old.  To estimate the number of policies and associated
premiums with loss ratios below standards, we measured credibility
using the number of covered lives by policy reported to NAIC.\6 Under
the refund methodology, experience of less than 500 life-years is not
considered credible, but 10,000 life-years is considered fully
credible.  A tolerance adjustment is added to the actual loss ratio
on a sliding scale for life- years falling between those two
numbers.\7 In 1994, using covered lives as the measure of
credibility, the actual or adjusted loss ratios of 256 of 2,670
policies did not meet the minimum loss ratio standards, and these
companies earned $448 million in premiums on these policies.  In
1995, the number of policies not meeting the standards was 141 or 4
percent of the total, and the premiums were $203 million.  Appendixes
V and VI identify the policies with loss ratios below the applicable
standard, along with their premiums, benefit payments, and loss
ratios.  Appendix V lists individual policies, and appendix VI lists
group policies. 


--------------------
\5 See Medigap Insurance:  Insurers' Compliance With Federal Minimum
Loss Ratio Standards, 1988-93 (GAO/HEHS-95-151, Aug.  23, 1995). 

\6 Covered lives should closely approximate life-years.  Most
policies in force in 1994 and 1995 were prestandardized policies that
could not be sold, only renewed, and would have declining numbers of
policyholders.  We multiplied the number of covered lives in 1994 and
1995 by 3 and compared the result with the 10,000 life-years measure
of full credibility.  Our method tends to understate the number of
policies and premiums with loss ratios below standards because most
policies have probably been in effect for longer than 3 years. 

\7 For example, 15 percent is added to a policy's loss ratio if the
policy has life- years exposed since inception of 500 to 999 and 5
percent if between 5,000 and 9,999. 


   WHY REFUNDS AND CREDITS WERE
   NOT REQUIRED
------------------------------------------------------------ Letter :5

In both 1994 and 1995, more than 10,000 different Medigap policies,
virtually all of which were standardized policies, were subject to
the OBRA 1990 refund provision and were required to send refund
calculation forms to state insurance commissioners.  In those 2
years, a total of almost 14,000 policies had loss ratios below 65
percent for individual policies and below 75 percent for group
policies.  However, we identified only two policies that made refunds
in 1995.  One was a standardized policy sold in Iowa that refunded a
total of about $19,000 to 148 policyholders.  The other was a
prestandardized plan sold in Virginia that refunded a total of about
$2,000 to 76 policyholders.  In follow-up contacts with 15 selected
states, we identified only one policy sold in Illinois that refunded
a total of about $123,000 to 3,075 policyholders for 1996. 

To determine why policies with loss ratios below the applicable
standard in 1994 or 1995 did not have to make refunds, we selected a
random sample of these policies with earned premiums under $1 million
and asked the states, the District of Columbia, and Puerto Rico to
send us copies of the refund calculation forms for the sample and for
all policies with premiums over $1 million.  All except Michigan
responded.  From the information on these forms, we determined the
reasons refunds were not required and projected the results to the
universe (see table 1). 



                          Table 1
          
           Reasons Insurers Were Not Required to
                        Make Refunds

                                           Policies
                               Policies      with
                                 with       earned
                                earned     premiums
                               premiums    equal to
                              less than   or greater
                                  $1       than $1
                              million\a    million
                              ----------  ----------
                                                      Tota
Reason                        1994  1995  1994  1995    ls
----------------------------  ----  ----  ----  ----  ----
Experience not credible--     4,38  4,20     7     2  8,60
 less than 500 life-years        9     3                 1
 since inception
Cumulative loss ratio since    353   191   169   116   829
 inception exceeded
 benchmark ratio
Adjusted\b cumulative loss       0    38     9     5    52
 ratio since inception
 exceeded benchmark ratio
==========================================================
Subtotal                      4,74  4,43   185   123  9,48
                                 2     2                 2
Not determinable\c            2,82  1,29    66    13  4,20
                                 5     9                 3
==========================================================
Total                         7,56  5,73   251   136  13,6
                                 7     1                85
----------------------------------------------------------
\a These data were developed from a sample of 150 policies in each
year.  The sampling errors for estimates from this sample appear in
app.  I. 

\b A tolerance adjustment was added to the experience ratio because
the policies covered less than 10,000 life-years.  Without the
adjustment, a refund would have resulted. 

\c States could not locate or did not receive refund calculation
forms, forms were purged from files, and so forth. 

About 97 percent of the policies below the loss ratio standards had
earned premiums of less than $1 million.  Refunds were not required
for most policies because their experience was not considered
credible because they had less than 500 life-years since inception. 
Most of the policies with earned premiums of $1 million or more did
not have to pay refunds because, although their loss ratios in 1994
or 1995 were below standards, their cumulative loss ratio since
inception was greater than the benchmark ratio for the year in
question.  The benchmark ratios were designed with certain
assumptions about policy lapse rates and other factors to ensure that
the cumulative loss ratio over 15 years was at least equal to the
federal loss ratio standards.  Because benefit payments are generally
low in the first years when policyholders are younger and healthier
and increase as they age, benchmark ratios are significantly below
the loss ratio standards at first and gradually increase over the
years.  Because all of the policies subject to the refund provision
in 1994 and 1995 were issued within the last 3 or 4 years, they had
benchmark ratios below loss ratio standards.  In fact, in 1994 and
1995, the highest benchmark ratio for any policy was 58 percent;
about 9 out of 10 policies had benchmark ratios under 50 percent. 


   CONCLUSIONS
------------------------------------------------------------ Letter :6

Millions of Medicare beneficiaries purchased Medigap policies,
spending over $12 billion in 1995.  Federal loss ratio standards and
refund requirements are the main means of ensuring that Medigap
policyholders receive value for their premium dollars.  Medigap
policies representing most of the premium dollars had loss ratios in
1994 and 1995 that were higher than federal law requires.  Most
policies with loss ratios below standards in 1994 and 1995 were not
considered credible and, thus, were not subject to the refund
provision. 

The amount of premiums paid for policies with loss ratios below
standards has declined substantially from 1993, the last year before
the refund provision became effective.  The primary reason for
requiring refunds and credits is to give insurers incentives to meet
loss ratio standards and thereby avoid possibly unfavorable public
relations consequences.  The relatively low amount of premiums for
policies with loss ratios below the standards indicates that the
incentive is working. 

In commenting on a draft of this report, NAIC officials offered some
technical suggestions, which we incorporated where appropriate. 


---------------------------------------------------------- Letter :6.1

We are sending copies of this report to the governor of each state,
NAIC, and interested congressional committees.  We will make copies
available to others on request. 

If you have any questions about this report, please call me at (202)
512-7114.  Other major contributors to this report are listed in
appendix VII. 

Sincerely yours,

William J.  Scanlon
Director, Health Financing
 and Systems


SCOPE AND METHODOLOGY
=========================================================== Appendix I

We obtained from the National Association of Insurance Commissioners
(NAIC) its computerized database of insurance companies' Medigap
annual experience exhibits for 1994 and 1995, the latest available
when we began our work.  In 1994, earned premiums totaled $12.7
billion for all policies, and, in 1995, earned premiums totaled $12.5
billion.  In the databases we identified policies issued after 1991
and therefore subject to the Omnibus Budget Reconciliation Act of
1990 refund provision.  We then identified those policies with loss
ratios below the federal loss ratio standards.  These policies had
earned premiums of about $1.3 billion in 1994 and $.7 billion in
1995.  We did not test the accuracy of the 1994 database, but we did
test the accuracy of the 1995 database and found it to be accurate. 
Moreover, our prior work has found these databases to be accurate. 

To determine why policies with loss ratios below standards were not
required to refund premiums or credits, we randomly selected a sample
of policies with earned premiums of less than $1 million and selected
all those with premiums of $1 million or more from the NAIC 1994 and
1995 databases.  We asked state insurance commissioners and those for
the District of Columbia and Puerto Rico to provide us with copies of
all refund calculation forms that insurance companies filed with them
for the related policies.  All except Michigan responded.  However,
for about one-third of the policies, we received no refund
calculation forms because states could not locate or did not receive
the forms or the forms had been purged from the files. 


      SAMPLING ERRORS
------------------------------------------------------- Appendix I:0.1

The data in the columns of table 1 (on page 10) covering policies
with earned premiums under $1 million represent projections of our
sample to the universe of policies in NAIC's databases for 1994 and
1995.  Each estimate has a sampling error associated with it.  The
size of the sampling error reflects the precision of the estimate: 
The smaller the sampling error, the more precise the estimate.  We
computed sampling errors for table 1 at the 95-percent confidence
level.  This means that the chances are about 95 out of 100 that the
actual number being estimated falls within the range defined by our
estimate, plus or minus the sampling error.  Table I.1 shows the
sampling errors for table 1. 



                         Table I.1
          
          Point Estimates and Sampling Errors for
           Reasons Insurers Were Not Required to
                        Make Refunds

                      Policies with earned premiums less
                               than $1 million
                    --------------------------------------
Reasons                           1994                1995
------------------  ------------------  ------------------
Experience not            4,389 +/-598        4,203 +/-406
 credible--less
 than 500 life-
 years
Cumulative loss             353 +/-255          191 +/-165
 ratio since
 inception
 exceeded
 benchmark ratio
Adjusted                             0            38 +/-75
 cumulative loss
 ratio since
 inception
 exceeded
 benchmark ratio
==========================================================
Subtotal                  4,742 +/-586        4,432 +/-384
Not determinable          2,825 +/-586        1,299 +/-384
==========================================================
Total                            7,567               5,731
----------------------------------------------------------

MEDIGAP INSURERS WITH EARNED
PREMIUMS OVER $100 MILLION IN 1995
========================================================== Appendix II

Company                                    Premiums earned
--------------------------------------  ------------------
Prudential Insurance Company of             $2,909,412,077
 America
Bankers Life & Casualty Company                583,994,554
Empire Blue Cross & Blue Shield                513,517,301
United American Insurance Company              492,021,640
Medical Service Association of                 351,268,192
 Pennsylvania-Pennsylvania Blue Shield
Blue Cross & Blue Shield of Florida            306,959,154
Health Care Service Corporation                287,273,870
Blue Cross & Blue Shield of Virginia           202,943,599
Blue Cross & Blue Shield of North              188,487,954
 Carolina, Inc.
Blue Cross & Blue Shield of New                186,296,000
 Jersey, Inc.
Physicians Mutual Insurance Company            185,293,306
Pioneer Life Insurance Company                 185,214,357
Mutual of Omaha Insurance Company              175,143,666
Anthem Insurance Companies, Inc.               170,711,535
IASD Health Services Corporation               160,893,393
Blue Cross & Blue Shield of Michigan           157,371,180
Blue Cross & Blue Shield of Alabama            155,281,831
Blue Cross & Blue Shield of Tennessee          151,044,797
Blue Cross & Blue Shield of                    149,054,145
 Connecticut, Inc.
Standard Life & Accident Insurance Co.         143,514,398
Blue Cross & Blue Shield of Kansas,            133,867,000
 Inc.
Blue Cross of Western Pennsylvania             129,057,724
American Family Life Assurance Company         124,594,322
 of Columbus, Georgia
Independence Blue Cross                        124,266,427
American Republic Insurance Company            115,483,145
State Farm Mutual Automobile Insurance         114,522,805
 Company
Union Bankers Insurance Company                110,898,191
Blue Cross & Blue Shield of Minnesota,         108,841,204
 Inc.
Capital Blue Cross                             107,847,871
Hartford Life Insurance Company                104,423,624
Arkansas Blue Cross & Blue Shield              103,507,821
Southeastern Group, Inc.                       101,438,477
Blue Cross & Blue Shield of Missouri           100,512,129
==========================================================
Total                                       $9,134,957,689
----------------------------------------------------------
Source:  Based on NAIC computerized files of Medigap loss ratios in
1995. 


MEDIGAP LOSS RATIO EXPERIENCE BY
STATE, 1995
========================================================= Appendix III

                                  (Dollars in millions)

                                                       Individual
                                  All policies          policies         Group policies
                               ------------------  ------------------  ------------------
                                             Loss                Loss                Loss
State                          Premiums     ratio  Premiums     ratio  Premiums     ratio
-----------------------------  --------  --------  --------  --------  --------  --------
Alabama                          $227.3      89.7    $202.7      88.3     $24.6     101.2
Alaska                              4.6      91.2       1.7      80.5       2.9      97.4
Arizona                           133.7      80.1      73.8      71.1      59.9      91.2
Arkansas                          124.0      86.6      98.6      82.9      25.4     101.1
California                        451.4      88.9     168.8      70.8     282.6      99.7
Colorado                          112.8      80.0      72.7      69.7      40.1      98.8
Connecticut                       241.6      91.3     158.1      89.3      83.6      95.3
Delaware                           34.5      75.7      20.1      69.7      14.4      84.0
District of Columbia                9.7     102.1       4.6      79.9       5.1     122.4
Florida                           987.6      84.9     674.1      79.9     313.5      95.5
Georgia                           255.0      81.7     165.5      72.4      89.4      98.9
Hawaii                              6.5      92.2       3.7      85.9       2.8     100.4
Idaho                              62.9      81.9      53.4      81.3       9.5      85.1
Illinois                          665.2      82.4     398.2      75.7     267.0      92.3
Indiana                           375.6      76.9     300.6      72.3      75.0      95.4
Iowa                              275.2      82.6     239.7      81.1      35.6      92.2
Kansas                            225.1      89.1     196.2      86.0      28.9     110.5
Kentucky                          256.3      83.1     218.1      81.2      38.1      94.2
Louisiana                         216.8      83.2     161.1      80.8      55.8      90.4
Maine                              79.7      96.3      55.5      99.0      24.2      90.2
Maryland                          169.1      83.9     128.6      77.2      40.5     105.3
Massachusetts                      64.4      99.1      27.6      99.4      36.7      98.9
Michigan                          313.5     106.5     243.5     113.5      69.9      82.0
Minnesota                         214.4      74.9     201.9      73.7      12.5      94.3
Mississippi                       139.3      80.2     102.7      75.6      36.6      92.9
Missouri                          390.7      81.3     298.8      75.6      91.9      99.8
Montana                            66.4      76.2      52.6      69.5      13.8     102.1
Nebraska                          161.2      72.9     133.6      70.3      27.6      86.0
Nevada                             44.8      81.3      24.4      67.5      20.4      97.8
New Hampshire                      62.8      82.0      41.0      77.4      21.8      90.5
New Jersey                        370.0      93.2     205.0      89.3     165.0      98.0
New Mexico                         40.1      78.0      22.1      65.3      18.0      93.6
New York                          898.3      89.5     453.3      92.8     445.1      86.1
North Carolina                    388.7      84.4     293.1      77.5      95.6     105.3
North Dakota                       67.4      79.9      63.4      78.8       4.0      96.3
Ohio                              512.3      84.0     326.5      76.6     185.7      97.1
Oklahoma                          179.9      80.5     142.8      76.5      37.1      95.8
Oregon                            110.5      75.7      81.9      70.2      28.6      91.3
Pennsylvania                    1,035.6      96.6     742.7      94.1     292.9     103.0
Puerto Rico                        63.0      85.5      31.5      74.9      31.5      96.2
Rhode Island                       86.1      94.9      66.5      91.4      19.6     106.7
South Carolina                    154.9      83.1     107.6      76.4      47.3      98.2
South Dakota                       70.3      85.4      61.5      85.3       8.8      86.3
Tennessee                         316.2      84.7     188.4      79.6     127.8      92.1
Texas                             713.5      83.3     376.4      74.5     337.1      93.2
Utah                               54.0      84.7      40.8      78.0      13.2     105.5
Vermont                            27.0      88.9      17.3      83.7       9.7      98.3
Virginia                          344.2      78.6     266.3      75.3      77.9      89.8
Washington                        203.5      86.0     150.4      82.9      53.0      94.6
West Virginia                      94.7      82.4      57.3      72.7      37.4      97.3
Wisconsin                         339.2      78.0     276.5      72.4      62.8     102.6
Wyoming                            24.8      80.7      17.8      72.7       7.0     100.8
=========================================================================================
Total                          $12,466.      85.7  $8,511.1      81.2  $3,955.1      95.2
                                      3
-----------------------------------------------------------------------------------------
Source:  Based on NAIC computerized files of Medigap loss ratios in
1995. 


LOSS RATIO EXPERIENCE FOR MEDIGAP
STANDARDIZED PLANS WITH EARNED
PREMIUMS IN EXCESS OF $500,000,
1995
========================================================== Appendix IV

                                                Medigap plans
                     --------------------------------------------------------------------
State                    A      B      C      D      E      F      G      H      I      J
-------------------  -----  -----  -----  -----  -----  -----  -----  -----  -----  -----
Alabama               96.4   91.8   87.8   87.4          71.0                        82.2
Alaska                                                   69.5
Arizona               83.1   76.7   82.5   76.4          73.7   70.3   90.1   69.8   78.1
Arkansas              88.9   73.5   87.6                 76.1
California            93.0   91.4  104.0   92.2   89.0   77.6   86.3   96.9   84.8   82.8
Colorado              79.8   84.1   82.4   67.1          73.4   63.2          71.8   85.5
Connecticut           80.9   93.5   90.2   91.1          81.3  102.1   98.2   83.5   78.5
Delaware                     87.6          82.3   83.3                        61.1   66.1
District of           94.6                               93.0
 Columbia
Florida               81.2   87.0   88.8   79.4   59.4   78.5   74.0  110.7   80.4   85.2
Georgia              101.1   73.8   86.3   72.2   74.0   68.8   71.6          78.2   77.9
Hawaii                96.4                               86.0
Idaho                 61.2          81.3                 84.7   75.7                 91.3
Illinois              80.8   83.5   86.0   88.1   84.4   75.3   68.6   94.5   79.0   84.5
Indiana               78.3   85.6   84.2   75.6   80.0   71.8   69.2   90.1   83.7   85.8
Iowa                  63.9   77.2   98.5   80.3   90.4   76.2   60.7          80.3   92.6
Kansas               133.1   71.8   92.2   88.6          88.9                 82.3   75.5
Kentucky              75.3   71.5   86.6   77.5          71.8   62.2   96.4   80.8   88.5
Louisiana            124.7   86.2   88.3   63.6          74.2   57.8          70.6   66.6
Maine                        92.9  100.3                 80.5                 82.3   75.8
Maryland              74.6   83.9   82.9   79.1          73.6   78.6          66.6   76.3
Massachusetts\a
Michigan             131.8   80.6   81.9   63.9          67.7   59.1          66.4   71.0
Minnesota\a
Mississippi          121.2   69.7   79.7  100.9          74.3                 68.6  100.3
Missouri              71.5   72.2   86.7   77.9          69.7   71.2  101.3   65.8   73.8
Montana               61.5   62.0   72.4          61.2   64.1                        70.1
Nebraska              71.7   73.8   73.0                 69.2                 77.0   66.1
Nevada                86.2   81.0   83.9                 74.7                 78.2   78.5
New Hampshire                       85.3   74.1          77.3          77.4          64.4
New Jersey            90.4  101.6  102.3   95.1   80.8   91.9   94.5  100.8   76.5   75.4
New Mexico            71.9   77.3   81.0                 66.4                 67.1   79.5
New York              87.7   95.2   94.1  101.9   77.5   80.9   74.2   95.0   79.9   61.6
North Carolina       107.9   88.1   85.0   80.0   71.0   72.3   77.5   91.4   71.1   70.2
North Dakota                        70.0                 82.9
Ohio                  80.2   81.5   83.6   79.1   83.4   76.0   74.6   83.5   73.0   81.3
Oklahoma              90.6   76.0   82.2   82.0          70.8   80.9          71.8   78.1
Oregon                78.5   67.4   79.1                 67.5                 82.3   76.8
Pennsylvania         104.0   87.8   95.7   78.0   80.9                 99.0          89.7
Puerto Rico                         76.1
Rhode Island          95.6          92.2                100.6
South Carolina       143.5   85.2   82.5   86.1          76.0   68.0          89.5   77.6
South Dakota                        75.9                 74.5                       109.0
Tennessee             83.9   69.3   77.0   75.0          69.8   63.4   91.8   79.0   77.0
Texas                114.3   90.0   86.5   78.8   85.0   71.6   74.0   89.5   91.2   78.0
Utah                  91.8   84.8   78.6                 75.9                 73.2   75.2
Vermont                             80.0
Virginia              82.7   76.9   88.8   83.6          68.5   79.0          74.1   72.3
Washington            91.9   90.5   90.7   61.9   74.7   73.0                 78.6   87.1
West Virginia         88.5   76.6   81.2                 72.7                 74.6   76.7
Wisconsin\a
Wyoming                             80.0                 78.2                        79.0
=========================================================================================
Average loss ratio   102.3   89.8   89.3   82.5   78.4   75.5   73.8   95.4   78.7   78.5
-----------------------------------------------------------------------------------------
\a States had alternate Medigap standardized programs in effect
before the federal legislation standardizing Medigap was enacted and
have waivers from this requirement. 

Source:  Based on NAIC computerized files of Medigap loss ratios in
1995. 


MEDIGAP INSURERS WITH LOSS RATIO
EXPERIENCE BELOW THE MINIMUM
STANDARD FOR INDIVIDUAL POLICIES,
1994 AND 1995
=========================================================== Appendix V

                                           1994                          1995
                               ----------------------------  ----------------------------
                                                     Actual                        Actual
                                                         or                            or
                                                   adjusted                      adjusted
                       Policy                          loss                          loss
State/company          number  Premiums    Claims   ratio\a  Premiums    Claims   ratio\a
-------------------  --------  --------  --------  --------  --------  --------  --------
Alabama
-----------------------------------------------------------------------------------------
None

Alaska
-----------------------------------------------------------------------------------------
None

Arizona
-----------------------------------------------------------------------------------------
American Travellers      ATL-                                $254,769  $109,626      58.0
 Life Ins. Co.         RMS-87
Bankers Life &        GR-A002  $551,087  $253,657      56.0
 Casualty Co.
Continental General       323   268,987   108,699      55.4
 Ins. Co.
United American            09                                1,043,63   485,251      56.5
 Ins. Co.                                                           6

Arkansas
-----------------------------------------------------------------------------------------
Providential Life         191   632,178   308,301      58.8
 Ins. Co.

California
-----------------------------------------------------------------------------------------
Colonial Penn Life      3-82-   774,060   357,978      56.2
 Ins. Co.                 855
Federal Home Life         NAC  1,648,46   698,466      52.4
 Ins. Co.                9900         3   373,962      50.9
                     NAC 9901   914,453
Medico Life Ins.          489   390,964   108,198      42.7
 Co.
National Foundation   MS3-89-   649,199   271,298      56.8
 Life Ins. Co.              P   835,733   300,596      51.0
                      MS4-89-
                            P
Pioneer Life Ins.        9279  4,600,12  2,519,41      59.8
 Co. of Illinois                      9         8
United American            04  10,037,9  5,924,23      59.0
 Ins. Co.                  07        25         4      53.7
                           09  8,524,63  4,581,19      58.5
                           15         5         7      60.0
                               12,293,2  7,192,26
                                     32         0
                               5,299,39  2,913,79
                                      3         7

Colorado
-----------------------------------------------------------------------------------------
American Travellers      H-87                                 589,328   250,052      52.4
 Life Ins. Co.
Bankers Life &         GR-75R  2,076,41  1,089,58      60.0
 Casualty Co.                         6         5
Continental General       323   267,167    99,533      52.3
 Ins. Co.
Mutual of Omaha       M174 ET   264,251   105,410      54.9
 Ins. Co.                  AL

Connecticut
-----------------------------------------------------------------------------------------
Gerber Life Ins.          MS-                                 936,066   438,883      56.9
 Co.                 90,91 CT

Delaware
-----------------------------------------------------------------------------------------
Blue Cross & Blue     Secure-   737,992   323,461      53.8
 Shield of            65 Plus
 Delaware, Inc.

District of Columbia
-----------------------------------------------------------------------------------------
None

Florida
-----------------------------------------------------------------------------------------
Continental General       324   364,024   163,728      60.0
 Ins. Co.
Gerber Life Ins.          MS-                                2,298,74  1,084,04      54.7
 Co.                     901,                                       0         6
                     902,912-
                           FL
Mutual of Omaha       M122 ET  1,445,51   716,537      57.1
 Ins. Co.                  AL         2
State Farm Mutual       97049  2,582,32  1,414,19      59.8
 Automobile Ins.                      3         2
 Co.

Georgia
-----------------------------------------------------------------------------------------
American Family       A-1940F                                 512,476   249,987      58.8
 Life Asr. Co.
 Columbus
Atlantic American        2083   540,568   243,252      60.0
 Life Ins. Co.
Humana Ins. Co.        GMSIC2  3,788,45  2,189,10      57.8
                                      4         3
New Era Life Ins.          H-   477,122   127,397      36.7
 Co.                    0018F   105,730    36,684      49.7
                      H-0020C
State Farm Mutual       97049   253,145   111,567      59.1
 Automobile Ins.
 Co.
Union Bankers Ins.       H707                                   2,453       223      19.1
 Co.

Hawaii
-----------------------------------------------------------------------------------------
None

Idaho
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R  2,670,43  1,296,08      56.0
 Casualty Co.             GR-         8         3      57.0
                         A002   809,696   380,670      59.5
                      GR-A020   219,010    97,555

Illinois
-----------------------------------------------------------------------------------------
American Family       A-19200   524,288   256,416      58.9
 Life Asr. Co.
 Columbus
Bankers Life &         GR-75R  8,995,37  5,012,27      55.7
 Casualty Co.             P1-         6         5      52.4
                        56566   756,513   320,965      51.7
                          P1-  1,753,71   775,198
                        67720         9
Continental General       323   401,446   151,639      52.8
 Ins. Co.                 332   286,993   127,070      59.3   230,945    88,787      53.4
Country Life Ins.      MS-400   639,006   312,697      58.9
 Co.
Guarantee Trust         82000    65,911    26,341      55.0
 Life Ins. Co.
Mutual of Omaha       2CMO ET   532,326   198,633      52.3   449,009   155,006      49.5
 Ins. Co.                  AL   976,846   481,357      59.3
                     M4 ET AL
Mutual Protective         990   439,000   189,871      58.3
 Ins. Co.

Indiana
-----------------------------------------------------------------------------------------
Atlantic American        2083   734,548   350,161      57.7
 Life Ins. Co.
Bankers Life &         GR-75R  9,790,97  5,512,60      56.3  8,404,87  4,827,00      57.4
 Casualty Co.                         9         6                   3         5
Mutual of Omaha       M154 ET   400,534   165,353      51.3   414,314   171,172      51.3
 Ins. Co.                  AL
Union Bankers Ins.       H605                                 269,862    37,783      29.0
 Co.                     H722                                 364,034    48,487      23.3
                         H740                                 380,571    43,599      21.5

Iowa
-----------------------------------------------------------------------------------------
Aid Association for      4952   245,493    95,783      54.0
 Lutherans
American Family       A-19200   599,311   297,342      59.6
 Life Asr. Co. of
 Columbus
American Republic      A-3041  1,774,13   959,112      59.1
 Ins. Co.                             6
Bankers Life &         GR-75R  9,242,31  5,096,79      55.1
 Casualty Co.                         9         1
Continental General       323   324,503   123,717      53.1   281,800   112,124      54.8
 Ins. Co.
New York Life Ins.       8145   306,374   130,373      57.6
 Co.

Kansas
-----------------------------------------------------------------------------------------
American General      6001 M-   177,235    72,671      56.0
 Life & Acc. Ins.           2
 Co.
Continental General       323   260,364   112,221      58.1
 Ins. Co.
Federal Home Life    NAC 9981   640,824   305,628      57.7
 Ins. Co.

Kentucky
-----------------------------------------------------------------------------------------
Community Mutual        PD010   169,566    72,632      57.8
 Ins. Co.
State Farm Mutual       97049   245,285    94,807      53.7
 Automobile Ins.
 Co.

Louisiana
-----------------------------------------------------------------------------------------
Bankers Life &        GR-A020   668,636   298,509      54.6
 Casualty Co.
Colonial Penn Life      4-82-  3,010,14  1,546,58      56.4
 Ins. Co.                 595         5         7
New Era Life Ins.     H-0020C                                 358,518   166,566      56.5
 Co.
Providential Life         191   357,806   156,282      58.7
 Ins. Co.
United American            07                                 548,539   165,943      45.3
 Ins. Co.                  09  1,082,67   524,979      58.5
                                      3

Maine
-----------------------------------------------------------------------------------------
None

Maryland
-----------------------------------------------------------------------------------------
None

Massachusetts
-----------------------------------------------------------------------------------------
None

Michigan
-----------------------------------------------------------------------------------------
Auto-Owners Life        50277                                 201,445    88,778      59.1
 Ins. Co.              (1-90)
Continental General       324   217,372    96,866      59.6
 Ins. Co.
Mutual of Omaha       M129 ET   607,734   297,234      58.9
 Ins. Co.                  AL

Minnesota
-----------------------------------------------------------------------------------------
Aid Association for    4952MN   386,658   152,325      54.4
 Lutherans
American Republic      A-2994   556,162   251,958      55.3   445,623   191,022      52.9
 Insurance Co.
Bankers Life &         GR-75R  6,799,64  3,520,88      51.8  5,121,39  2,967,10      57.9
 Casualty Co.         GR-A002         9         4      57.1         7         1
                               3,333,94  1,737,72
                                      4         0
Combined Ins. Co.    00001497                                 203,093    90,591      59.6
 of America                 0
Continental General       316   264,207   114,167      58.2
 Ins. Co.                 326   679,899   245,775      46.1   539,459   226,171      51.9
Medico Life Ins.          489                                 656,529   308,809      57.0
 Co.
State Farm Mutual       97049   384,528   155,467      50.4   354,298   171,749      58.5
 Automobile Ins.
 Co.
United American            09  1,244,62   591,745      57.5
 Ins. Co.                  10         0                       557,850   240,428      58.1
                           16             192,774      59.4
                                434,205

Mississippi
-----------------------------------------------------------------------------------------
Bankers Life &        GR-A020                                 705,045   348,873      59.5
 Casualty Co.
Humana Ins. Co.        GMSIC2   582,136   215,716      47.1
New Era Life Ins.     H-0020C   133,983    46,351      49.6
 Co.

Missouri
-----------------------------------------------------------------------------------------
Blue Cross & Blue        MC-1  1,054,65   515,006      56.3
 Shield of Missouri     UC-24         8  5,412,40      58.5  15,681,8  8,370,94      53.4
                               9,245,28         3                  94         5
                                      9
Healthy Alliance         MC-1   736,248   321,633      51.2
 Life Ins. Co.          UC-24  6,652,38  3,880,20      58.3
                                      5         6
Old American Ins.      ID3044   189,234    80,172      57.4
 Co.

Montana
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R  2,245,23  1,031,88      53.5
 Casualty Co.                         8         4
Federal Home Life    NAC 7500   656,327   311,862      57.5
 Ins. Co.

Nebraska
-----------------------------------------------------------------------------------------
Aid Association for      4952   457,028   202,694      54.4
 Lutherans
American Family         H(65)   353,638   171,052      58.4   364,213   174,812      58.0
 Mutual Ins. Co.
Bankers Fidelity         2083   406,373   175,098      58.1
 Life Ins. Co.
Bankers Life &         GR-75R  2,728,86  1,457,82      58.4  2,323,52  1,189,44      58.7
 Casualty Co.                         4         9                   3         6
Blue Cross & Blue    9703(I);   375,143   159,527      52.5
 Shield of Nebraska  9708,17,
                        09(G)
Central States H &        286   413,637   171,327      56.4
 L Co. of Omaha
Colonial Penn Life      4-82-   374,790   163,099      58.5
 Ins. Co.                 595
Continental General       323  1,302,89   456,541      42.5  1,027,78   431,607      52.0
 Ins. Co.                 332         6   141,030      50.6         7   131,948      53.7
                                396,563                       340,702
Mutual of Omaha       M169 ET   320,982   137,139      52.7
 Ins. Co                   AL   553,075   248,291      59.9
                     M4 ET AL

Nevada
-----------------------------------------------------------------------------------------
None

New Hampshire
-----------------------------------------------------------------------------------------
None

New Jersey
-----------------------------------------------------------------------------------------
None

New Mexico
-----------------------------------------------------------------------------------------
None

New York
-----------------------------------------------------------------------------------------
Gerber Life Ins.         GMS-   789,503   258,759      42.8
 Co.                      900                                3,275,33  1,430,70      48.7
                          MS-                                       8         4
                      870,900
Mutual of Omaha       M128 ET  2,426,21  1,319,36      59.4
 Ins. Co.                  AL         0         3

North Carolina
-----------------------------------------------------------------------------------------
American Family       A-19000  1,167,63   487,937      49.3
 Life Asr. Co. of                     8
 Columbus
Bankers Life &         GR-75R  2,447,09  1,343,19      59.9
 Casualty Co.         GR-A002         2         3      58.6
                               1,770,43   949,410
                                      2
Colonial Penn Life      4-82-  1,350,30   643,863      55.2
 Ins. Co.                 595         7
Pioneer Life Ins.        9279   236,420    90,125      53.1
 Co. of Illinois
United American            10  2,443,82  1,304,88      58.4
 Ins. Co.                  14         5         2      59.7
                                623,325   309,545

North Dakota
-----------------------------------------------------------------------------------------
American Family         H(65)                                 227,795    94,426      56.5
 Mutual Ins. Co.
United American            04   445,923   179,038      55.1
 Ins. Co.                  07   425,204   185,960      58.7
                           09   509,116   209,197      56.1

Ohio
-----------------------------------------------------------------------------------------
Aid Association for      4952   233,530   103,829      59.5
 Lutherans
Colonial Penn Life      4-82-   954,729   477,291      60.0
 Ins. Co.                 595
Community Mutual        PD010  3,112,20  1,230,38      39.5
 Ins. Co.                             2         5
Continental General       333   281,037   114,324      55.7
 Ins. Co.
Mutual Protective         489                                 299,240   118,288      54.5
 Ins. Co.
New York Life Ins.       8145   516,575   212,759      51.2
 Co.
Pioneer Life Ins.        9279  1,160,04   597,560      59.0
 Co. of Illinois                      7
Union Bankers Ins.       H740                                 116,357    23,203      34.9
 Co.

Oklahoma
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R  2,930,81  1,585,63      59.1
 Casualty Co.                         3         2
Mutual of Omaha       M115 ET   571,402   241,190      52.2
 Ins. Co.                  AL  1,103,37   542,800      59.2
                     M2 ET AL         2
Pioneer Life Ins.        9161  1,066,71   529,322      59.6
 Co. of Illinois                      3
Standard Life &          1222   297,480   125,864      57.3
 Accident Ins. Co.
State Farm Mutual       97049   337,961   133,390      49.5
 Automobile Ins.
 Co.
United American            15   299,509   109,674      51.6
 Ins. Co.

Oregon
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R  3,797,15  1,708,12      50.0  3,080,89  1,577,54      56.2
 Casualty Co.             GR-         4         2      57.5         1         8      56.5
                         A002  1,005,83   503,180            1,191,69   584,001
                      GR-A020         3                             9
Healthguard            MC-86-   412,821   194,986      47.2
 Services, Inc.             1    89,140    38,228      50.4
                          MO1    16,928     6,510      53.5
                       SM 20/    32,585    15,485      57.5
                           20
                       SMSP -
                        88 -1
Mutual of Omaha        M94 ET   354,137   143,975      55.7
 Ins. Co.                  AL
Selectcare Health     GC-85-1                                 527,446   280,878      58.3
 Plans
United American            07                                 755,382   367,320      58.6
 Ins. Co.                  09  1,002,50   457,293      55.6
                                      4

Pennsylvania
-----------------------------------------------------------------------------------------
None

Puerto Rico
-----------------------------------------------------------------------------------------
None

Rhode Island
-----------------------------------------------------------------------------------------
None

South Carolina
-----------------------------------------------------------------------------------------
Celtic Life Ins.       MS POL                                   1,518       432      38.5
 Co.                     F-SC
Independent Life &    MCS 101   100,458    36,745      46.6
 Accident Ins. Co.
North American Ins.        57   502,875    64,244      27.8
 Co.

South Dakota
-----------------------------------------------------------------------------------------
Continental General       323   253,567    97,238      53.3
 Ins. Co.

Tennessee
-----------------------------------------------------------------------------------------
American Family            A-   907,786   442,544      58.7
 Life Asr. Co. of       19000                                 267,769   106,746      54.9
 Columbus             A-1940F
Atlantic American        2083   623,534   309,567      59.6
 Life Ins. Co.
Bankers Life &         GR-75R  3,386,61  1,846,80      59.5
 Casualty Co.                         2         5
Blue Cross & Blue        GA 4   868,238   237,305      27.3
 Shield of
 Tennessee
Pioneer Life Ins.        9279  2,549,85  1,366,30      58.6
 Co. of Illinois                      8         4

Texas
-----------------------------------------------------------------------------------------
American Life &            18   108,295    38,688      50.7
 Acc. Ins. Co.
Atlantic American        2083   606,696   233,383      53.5
 Life Ins. Co.
Bankers Life &         GR-75R  9,242,70  4,892,41      52.9  7,757,28  4,320,80      55.7
 Casualty Co.                         3         7                   5         6
Cigna Healthcare of   MSPC-1-                                 464,474   139,144      45.0
 Texas Inc.          1 (ED 4/
                          84)
Colonial Penn Life      4-82-  2,261,91  1,141,16      58.0  1,750,84   885,560      58.1
 Ins. Co.                 595         8         9                   9
Harvest Life Ins.        MSP-                                 264,967   115,313      58.5
 Co.                    1992F
Medico Life Ins.          489   941,946   455,325      58.3
 Co.
Mutual of Omaha       2CMO ET   640,530   273,909      57.8   483,847   208,892      58.2
 Ins. Co.                  AL   967,588   472,217      58.8
                      M154 ET
                           AL
Mutual Protective         489   531,664   233,507      58.9
 Ins. Co.
New Era Life Ins.     MS-2-82   363,354   161,040      44.3
 Co.
Providian Life and      NH 77                                1,870,27   944,104      58.0
 Health Ins. Co.                                                    9
Union Fidelity Life      8350   406,984   171,095      57.0
 Ins. Co.
United American            07  3,570,55  1,876,89      57.6
 Ins. Co.                  10         0         3            2,230,50  1,163,88      59.7
                           15                                       7         8      58.1
                                                             1,902,31   962,612
                                                                    6
United Teacher            MS-  2,250,19  1,231,87      59.7
 Associates Ins.      910101-         6         1
 Co.                   UTA-TX

Utah
-----------------------------------------------------------------------------------------
Blue Cross & Blue     B88365-   586,325   273,336      56.6
 Shield of Utah          001/
                        3-007

Vermont
-----------------------------------------------------------------------------------------
None

Virginia
-----------------------------------------------------------------------------------------
American Family            A-  1,331,65   657,518      56.9
 Life Asr. Co. of       19000         9   340,881      54.1
 Columbus             A-19200   773,676
Colonial Penn Life      4-82-   398,111   179,644      55.1
 Ins. Co.                 595
Humana Ins. Co.        GMSIC2  1,546,32   696,144      52.5  1,284,15   594,943      53.8
                                      2                             0
Nationwide Life          1522   121,949      -985      14.2
 Ins. Co.
Union Bankers Ins.       H707                                 115,205    15,758      28.7
 Co.                     H708                                 151,712    26,894      27.7
                         H722                                  79,567    20,271      40.5
                         H740                                 133,562    20,531      30.4

Washington
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R  3,306,17  1,502,58      50.4  2,606,75  1,364,86      57.4
 Casualty Co.         GR-A002         9         3      58.1         5         7
                                587,311   282,746
Blue Cross of            701-  8,206,72  4,735,88      57.7
 Washington &           10535         4         2
 Alaska
Continental General       324   527,093   244,938      56.5   452,707   218,490      58.3
 Ins. Co.
Federal Home Life    NAC 7500   415,986   176,388      57.4
 Ins. Co.
Healthguard              1000   529,713   264,375      59.9
 Services of
 Washington
King County Medical     34200  3,708,54  2,180,11      58.8
 Blue Shield                          5         2
Mutual Protective         489  1,392,67   724,979      59.6  1,119,43   507,746      55.4
 Ins. Co.                 990         5   348,692      50.2         5   448,113      58.7
                                866,654                       921,003
Pierce County          1-434-                                  10,351       377      18.6
 Medical Bureau        00-00-
 Ins.                    00-N

West Virginia
-----------------------------------------------------------------------------------------
United American            09   759,805   373,871      59.2
 Ins. Co.

Wisconsin
-----------------------------------------------------------------------------------------
American Family       H65(WI)                                5,919,96  3,479,68      58.8
 Mutual Ins. Co.                                                    2         2
Colonial Penn Life      4-82-  3,207,66  1,523,79      55.0  2,330,28  1,200,14      59.0
 Ins. Co.                 595         2         3                   1         0
Mutual of Omaha       50VB ET   341,678   133,046      53.9
 Ins. Co.                  AL                                 918,719   416,877      55.4
                       M40 ET
                           AL

Wyoming
-----------------------------------------------------------------------------------------
Bankers Life &         GR-75R   354,024   156,074      59.1
 Casualty Co.
=========================================================================================
Total                          $247,770  $127,459            $88,374,  $45,005,
                                   ,816      ,963                 159       374
-----------------------------------------------------------------------------------------
Note:  Policies are at least 3 years old and had at least 500 covered
lives over 3 years. 

\a A tolerance adjustment of between 5 and 15 percent is added to the
actual loss ratio on a sliding scale for life-years falling between
500 and 9,999. 

Source:  Based on NAIC computerized files of Medigap loss ratios for
1994 and 1995. 


MEDIGAP INSURERS WITH LOSS RATIO
EXPERIENCE BELOW THE MINIMUM
STANDARD FOR GROUP POLICIES, 1994
AND 1995
========================================================== Appendix VI

                                           1994                          1995
                               ----------------------------  ----------------------------
                                                     Actual                        Actual
                                                         or                            or
                                                   adjusted                      adjusted
                       Policy                          loss                          loss
Company                  form  Premiums    Claims   ratio\a  Premiums    Claims   ratio\a
-------------------  --------  --------  --------  --------  --------  --------  --------
Alabama
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M  $391,064  $206,196      67.7
 Co. of North
 America
Providian Life and     NH1380   479,327   262,521      64.8  $401,380  $214,042      68.3
 Health Ins. Co.

Alaska
-----------------------------------------------------------------------------------------
None

Arizona
-----------------------------------------------------------------------------------------
Principal Mutual     GC500(D)   305,735   168,663      70.2
 Life Ins. Co.
Provident Life &      F-65872   689,831   438,586      73.6
 Accident Ins. Co.

Arkansas
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   342,856   193,845      71.5
 Co. of North
 America
Providian Life and     NH1380   251,983   137,344      69.5
 Health Ins. Co.

California
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GSC1667   476,719   200,159      57.0   337,987   192,331      71.9
 Co. of North         VAP1008   791,299   439,463      65.5   614,725   343,121      63.3
 America              VAP1030                                 557,304   348,048      70.0
                                                               56,367    26,405      61.8
                     VAP1030A                                 137,803    57,625      56.8
                     VAP1030D
Assured Investors    AILCMSST                                 812,116   397,478      48.9
 Life Co.            D POLICY
                      (A7-92)
Calfarm Ins. Co.       GH1000                                  33,070                 5.0
Monumental Life      MS3000PG  5,663,35  3,790,94      66.9
 Ins. Co.                   M         8         5
Provident Life &      F-65872  5,464,82  3,797,92      74.5
 Accident Ins. Co.                    9         7
United Teacher           4006                                  49,444    27,249      70.1
 Associates Ins.
 Co.
USAA Life Ins. Co.     AG7001  1,130,81   753,652      74.1
                                      7

Colorado
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 176,012   112,865      74.1
 Co. of North         GSC1054                                  79,300    35,437      59.7
 America
Hartford Life Ins.       SRP-                                 698,187   455,320      72.7
 Co.                     1261
Monumental Life      MS3000PG   346,101   177,584      61.3
 Ins. Co.                   M
Principal Mutual     GC500(D)   489,172   277,550      71.7
 Life Ins. Co.

Connecticut
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   289,142   126,580      58.8
 Co. of North
 America
Blue Cross & Blue          03  5,945,86  4,166,50      70.1
 Shield of                            4         1
 Connecticut, Inc.

Delaware
-----------------------------------------------------------------------------------------
Blue Cross & Blue    STANDARD   755,031   324,956      53.0   676,197   328,544      58.6
 Shield of
 Delaware, Inc.
Prudential Ins. Co.   MS-1218                                 304,978   165,614      69.3
 of America

District of Columbia
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GSC1849                                  49,751    19,078      48.3
 Co. of North
 America

Florida
-----------------------------------------------------------------------------------------
USAA Life Ins. Co.     AG7001  1,368,77   912,242      74.1
                                      3

Georgia
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GSC1054   257,105   143,683      70.9
 Co. of North
 America
Monumental Life      MS3000PG   608,240   361,413      69.4
 Ins. Co.                   M
Provident Life &      F-65872   622,238   351,613      66.5   694,296   421,912      70.8
 Accident Ins. Co.
Providian Life and     NH1380  1,106,11   701,523      70.9
 Health Ins. Co.                      8

Hawaii
-----------------------------------------------------------------------------------------
Hartford Life Ins.       SRP-                                 146,749    67,145      60.8
 Co.                     7318

Idaho
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 151,438    84,887      71.1
 Co. of North
 America

Illinois
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   440,515   246,360      70.9   363,062   218,093      70.1
 Co. of North
 America
Health Care Svc.      CB 44.7                                4,263,51  3,034,81      71.2
 Corp.                CB 44.8  12,480,5  8,501,67      68.1         0         6      71.0
                       GB 10-        18         0      64.2  12,013,7  8,533,74
                         A2.1  54,172,4  34,802,5      66.5        91         0      65.5
                       GB 10-        13        71
                         A2.2  12,565,7  8,355,20            12,390,7  8,111,55
                                     33         1                  62         4
Preferred Life Ins.  GSC1014P                                 250,736     4,513      16.8
 Co. of New York            L
Principal Mutual     GC500(D)  1,384,36   911,014      73.3
 Life Ins. Co.                        8
Providian Life and     NH1380  1,099,54   736,768      74.5
 Health Ins. Co.                      3

Indiana
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   224,407   100,801      54.9
 Co. of North
 America
Monumental Life      MS3000PG   394,623   220,272      65.8
 Ins. Co.                   M
Providian Life and     NH1380   659,274   372,611      66.5   576,815   329,376      67.1
 Health Ins. Co.

Iowa
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 128,840    62,813      63.8
 Co. of North         GSC1054   283,967    28,332      25.0
 America
Principal Mutual               13,231,9  8,777,43      66.3
 Life Ins. Co.       GC500(D)        91         8
                     GC500(D-                                 197,767    86,602      58.8
                         MSP)

Kansas
-----------------------------------------------------------------------------------------
None

Kentucky
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 144,266    71,372      64.5
 Co. of North
 America
Providian Life and     NH1380   285,448   156,556      69.8
 Health Ins. Co.

Louisana
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   403,342   254,408      73.1
 Co. of North
 America
Hartford Life Ins.       SRP-   549,600   302,679      62.6
 Co.                     1261

Maine
-----------------------------------------------------------------------------------------
Assoc. Hospital        028073                                7,570,43  1,399,34      18.5
 Service of Maine      028760                                       9         6      68.2
                                                              532,198   309,672

Maryland
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   535,523   166,954      41.2   454,686   207,020      53.0
 Co. of North
 America
Hartford Life Ins.       SRP-   711,030   465,802      73.0   670,287   371,099      62.9
 Co.                     1261

Massachusetts
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   456,999   280,314      68.8   426,792   249,120      68.4
 Co. of North
 America
Provident Life &      F-65872   393,986   207,927      67.8
 Accident Ins. Co.

Michigan
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 168,638   100,265      74.5
 Co. of North
 America
Union Labor Life       610400   182,955   102,064      70.8
 Ins. Co.

Minnesota
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   210,672    90,240      57.8   147,853    63,827      58.2
 Co. of North
 America
Preferred Life Ins.  GSC1014P                                 145,662     6,033      19.1
 Co. of New York            L
Prudential Ins. Co.         1  8,937,88  5,445,47      60.9
 of America                           5         8

Mississippi
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 340,596   209,011      71.4
 Co. of North
 America
Providian Life and     NH1380                                 358,578   188,534      67.6
 Health Ins. Co.

Missouri
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 395,011   237,921      70.2
 Co. of North
 America
Blue Cross & Blue        C-60  1,277,45   948,182      74.2
 Shield of Missouri     UC-24         6   914,031      64.9
                               1,524,89
                                      9
Fidelity Security      M00057                                 246,798   139,038      71.3
 Life Ins. Co.
Hartford Life Ins.       SRP-   475,439   272,092      64.7
 Co.                     7318
Providian Life and     NH1380   826,958   482,015      68.3   666,400   370,817      65.6
 Health Ins. Co.

Montana
-----------------------------------------------------------------------------------------
None

Nebraska
-----------------------------------------------------------------------------------------
Principal Mutual     GC500(D)  6,926,66  4,901,81      70.8
 Life Ins. Co.                        0         4

Nevada
-----------------------------------------------------------------------------------------
None

New Hampshire
-----------------------------------------------------------------------------------------
Blue Cross & Blue     061.065                                 453,166   250,048      70.2
 Shield of New        061.067                                5,285,44  3,755,87      71.1
 Hampshire                                                          7         9
Prudential Ins. Co.         1  6,773,66  3,633,23      53.6
 of America                           5         7

New Jersey
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   466,634   231,410      59.6
 Co. of North
 America
Colonial Penn          10-82-   245,645   135,172      65.0   239,876   145,855      70.8
 Franklin Ins. Co.        460
Providian Life and     NH 910   359,811   143,756      55.0
 Health Ins. Co.       NH1380   894,015   501,079      66.0   787,284   442,290      66.2
Union Labor Life       610400   328,668   182,038      70.4
 Ins. Co.

New Mexico
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 110,336    65,178      74.1
 Co. of North
 America
Monumental Life      MS3000PG   192,566   110,334      72.3
 Ins. Co.                   M

New York
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   363,481   148,642      55.9   290,138   151,843      62.3
 Co. of North
 America
Empire Blue Cross &    MS-MMR  4,693,64  3,004,64      69.0
 Blue Shield                          4         3
Hartford Life Ins.       SRP-                                 682,169   397,378      65.8
 Co.                     1261    87,366    39,123      59.8
                         SRP-
                         1265
International Life       ILI-                                1,288,66   763,485      66.7
 Investors Ins. Co.  GP21050M                                       4
                            G
Monumental Life      MS3000PG   512,008   255,461      59.9
 Ins. Co.                   M
Prudential Ins. Co.        G-                                33,238,2  24,235,0      72.9
 of America            36000-                                      49        31      57.8
                            4                                3,241,14  1,712,33
                       MOVERS                                       2         9
Union Labor Life       610400   811,688   518,807      73.9
 Ins. Co.

North Carolina
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   812,412   478,149      68.9   787,196   502,037      71.3
 Co. of North
 America
Group                   SU65-  2,935,67  1,389,93      52.3
 Hospitalization &       0792         5         3
 Med. Srvcs.
Provident Life &      F-65872                                 548,042   321,002      73.6
 Accident Ins. Co.
Providian Life and     NH1380  1,429,25   790,516      62.8  1,210,93   715,871      66.6
 Health Ins. Co.                      2                             5

North Dakota
-----------------------------------------------------------------------------------------
None

Ohio
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   290,496   141,423      63.7
 Co. of North
 America
Colonial Penn          10-82-   374,958   239,496      73.9
 Franklin Ins. Co.        460
Monumental Life      MS3000PG  1,621,31  1,054,04      72.5  1,394,37   966,755      74.3
 Ins. Co.                   M         2         4                   7
Nationwide Life           GR-  4,351,53  2,953,67      67.9
 Ins. Co.               11000         4         9
Provident Life &      F-65872                                1,251,33   810,139      74.7
 Accident Ins. Co.                                                  5
Providian Life and     NH 910   353,175   209,255      74.2
 Health Ins. Co.       NH1380  1,334,67   812,948      68.4  1,131,63   712,063      70.4
                                      5                             2

Oklahoma
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 260,903   143,428      65.0
 Co. of North
 America
Providian Life and     NH1380   417,232   233,919      71.1   337,658   132,977      54.4
 Health Ins. Co.

Oregon
-----------------------------------------------------------------------------------------
Monumental Life      MS3000PG   244,888   141,621      72.8   203,644   106,495      67.3
 Ins. Co.                   M

Pennsylvania
-----------------------------------------------------------------------------------------
Providian Life and     NH1380  1,366,55   780,163      64.6  1,133,49   730,681      72.0
 Health Ins. Co.                      9                             0

Puerto Rico
-----------------------------------------------------------------------------------------
None

Rhode Island
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M                                 123,377    62,845      65.9
 Co. of North
 America
Prudential Ins. Co.        G-                                 122,633    71,746      73.5
 of America           36000-4

South Carolina
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   408,976   252,948      71.8
 Co. of North
 America
Monumental Life      MS3000PG   214,110   114,691      68.6
 Ins. Co.                   M

South Dakota
-----------------------------------------------------------------------------------------
None

Tennessee
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GSC1054   193,514    85,016      58.9   140,263    65,902      57.0
 Co. of North         GHC215M   783,372   461,157      68.9
 America
Blue Cross & Blue          85  1,418,76   899,416      70.9  1,523,88   986,299      72.2
 Shield of                            8                             0
 Tennessee
Memphis Hospital        BC65-   256,710   126,073      64.1
 Svc. & Surg. Asn.,    CO-051
 Inc.
Monumental Life      MS3000PG                                 599,087   376,008      72.8
 Ins. Co.                   M
Principal Mutual     GC500(D)                                 222,436   132,083      74.4
 Life Ins. Co.
Providian Life and     NH1380   907,211   524,052      67.8   750,492   449,652      69.9
 Health Ins. Co.

Texas
-----------------------------------------------------------------------------------------
Allianz Life Ins.        D603   125,838    68,428      69.4
 Co. of North
 America
Blue Cross & Blue         ST-                                 175,543    89,496      66.0
 Shield of Texas,     II(B)-1
 Inc.
Business Mens         GR 838-                                  82,426    23,087      43.0
 Assurance Co. of           1
 America
Monumental Life      MS3000PG  2,018,92  1,176,26      63.3
 Ins. Co.                   M         6         2
Principal Mutual     GC500(D)  3,086,36  2,000,69      72.3
 Life Ins. Co.             TX         5         0
USAA Life Ins. Co.     AG7001  1,690,98  1,126,98      71.6
                                      8         7

Utah
-----------------------------------------------------------------------------------------
None

Vermont
-----------------------------------------------------------------------------------------
None

Virginia
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M  2,267,63  1,055,08      51.5  1,831,92  1,105,61      60.4
 Co. of North         GSC1054         6         0                   5         6      61.2
 America                                                       92,682    42,809
Monumental Life      MS3000PG   852,300   563,155      73.6
 Ins. Co.                   M
Providian Life and     NH 910   307,993   148,361      63.2
 Health Ins. Co.       NH1380  1,541,93   973,863      70.7  1,346,90   882,312      73.0
                                      3                             1

Washington
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M  1,105,51   698,292      70.7  1,139,50   681,572      64.8
 Co. of North         GSC1054         0                             0    46,357      67.0
 America                                                       89,213
Hartford Life Ins.       SRP-                                1,129,62   673,858      64.7
 Co.                     1261                                       7
Provident Life &      F-65872   316,479   173,401      69.8
 Accident Ins. Co.
Providian Life and     NH1380   291,188   155,462      68.4   230,888   109,612      62.5
 Health Ins. Co.

West Virginia
-----------------------------------------------------------------------------------------
Hartford Life Ins.       SRP-    99,418    55,145      70.5
 Co.                     7318
Mountain State Blue     ED214                                1,152,64   708,483      71.5
 Cross & Blue           ED215   902,906   489,823      64.2         7   596,669      71.9
 Shield                                                       964,531
Providian Life and     NH1380   681,900   422,690      72.0
 Health Ins. Co.

Wisconsin
-----------------------------------------------------------------------------------------
Allianz Life Ins.     GHC215M   247,899   130,692      67.7   228,983   135,113      69.0
 Co. of North
 America
Provident Life &      F-65872   561,191   317,123      71.5
 Accident Ins. Co.

Wyoming
-----------------------------------------------------------------------------------------
None
=========================================================================================
Total                          $199,954  $126,124            $114,253  $71,901,
                                   ,296      ,195                ,308       976
-----------------------------------------------------------------------------------------
Note:  Policies are at least 3 years old and had at least 500 covered
lives over 3 years. 

\a A tolerance adjustment of between 5 and 15 percent is added to the
actual loss ratio on a sliding scale for life-years falling between
500 and 9,999. 

Source:  Based on NAIC computerized files of Medigap loss ratios for
1994 and 1995. 


MAJOR CONTRIBUTORS TO THIS REPORT
========================================================= Appendix VII

Thomas G.  Dowdal, Assistant Director, (202) 512-6588
William A.  Hamilton, Evaluator-in-Charge
Michael Piskai
Wayne J.  Turowski


*** End of document. ***