PacificDental Benefits, Inc. (PDBI), formed in 1996, resulted from the consolidation of four regional dental plans, Pacific Union Dental (PUD-California, founded 1973), Health Benefits, Inc. (HBI), Nevada Pacific Dental (NPD-Nevada, founded 1982) and Illinois Pacific Dental (IPD-Illinois, founded 1988). PDBI's national capabilities were enhanced with the addition of National Pacific Dental (NaPD, founded 1982 and formerly Spectera Dental) with service areas in the southeast and Mid-Atlantic regions. California, Nevada, Texas, Illinois, Maryland, District of Columbia, Virginia, Georgia, North Carolina and South Carolina are some of the states in which PDBI entities have a presence. Clients can be confident that they are dealing with a professional group as well as an established company. PacificDental Benefits, Inc. made the Top 100 Private Bay Area Companies' list for the year 2000, which appeared in the San Francisco Business Times. In another ranking published by the National Association of Dental Plans (NADP, 2001) of the dental insurers in California, PDBI falls into the top ten at number six. With a member base of approximately 650,000 depending on services created by PDBI, efforts to add to an already healthy array of plans (DHMO, Direct Compensation, PPO, Indemnity, and ASO) afford our clients a competitive advantage. By continuing to develop uniquely exclusive plans such as Direct Compensation, an innovative alternative to traditional HMO coverage, and next generation plans of choice, PDBI is positioned for sustained growth while keeping the best interests of all our clients in the forefront of these efforts. The needs of our clients will be qualified and quantified through the use of interview and survey tools used throughout the life of a contract. We are able to provide a number of reports for the purpose of review. These reports will assist in the determination of dental care cost management.