**CLAIM      SERVICES AGREEMENT**

**THIS      AGREEMENT**

**Brokers      National Life Assurance Company**

**Employer      Plan Services, Inc.**

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**TABLE      OF CONTENTS**

| I. | Purpose |
|----|---------|

| II. | Consideration |
|-----|---------------|

| III. | Duties                of EPSI |
|------|-------------------------------|

|   | A. | Payment                of Claims |
|--------|----|----------------------------------|

|   | B. | Claim                Determination |
|--------|----|------------------------------------|

|   | C. | Customer                Service |
|--------|----|---------------------------------|

|   | D. | Watts                Service |
|--------|----|------------------------------|

|   | E. | Eligibility                Maintenance |
|--------|----|----------------------------------------|

|   | F. | Reports |
|--------|----|---------|

|   | G. | Disputed                Claims |
|--------|----|--------------------------------|

|   | H. | Overpayment                and Underpayment |
|--------|----|---------------------------------------------|

|   | I. | Fidelity                Bond and Errors and Omissions Coverage |
|--------|----|----------------------------------------------------------------|

|   | J. | Maintenance                of Records |
|--------|----|---------------------------------------|

|   | K. | Notices                and Complaints |
|--------|----|---------------------------------------|

| IV. | Restrictions                on Performance |
|-----|--------------------------------------------|

|   | A. | Trademarks                and Tradenames |
|--------|----|------------------------------------------|

|   | B. | Subcontracting |
|--------|----|----------------|

| V. | Rights                of Brokers |
|----|----------------------------------|

|   | A. | Periodic                Audits |
|--------|----|--------------------------------|

|   | B. | Ownership                of and Access to Records |
|--------|----|---------------------------------------------------|

| VI. | Duties                of Brokers |
|-----|----------------------------------|

| VII. | Compensation |
|------|--------------|

| VIII. | Printing                Costs |
|-------|-------------------------------|

| IX. | Liability                of EPSI and Brokers |
|-----|----------------------------------------------|

|   | A. | Liability                of EPSI |
|--------|----|----------------------------------|

|   | B. | Liability                of Brokers |
|--------|----|-------------------------------------|

| X. | Termination |
|----|-------------|

|   | A. | Duration |
|--------|----|----------|

|   | B. | Termination                by EPSI |
|--------|----|------------------------------------|

|   | C. | Termination                by Brokers |
|--------|----|---------------------------------------|

| XI. | General                Provisions |
|-----|-----------------------------------|

|   | A. | Performance                of Service |
|--------|----|---------------------------------------|

|   | B. | Amendments |
|--------|----|------------|

|   | C. | Notice |
|--------|----|--------|

| **I.** |   |
|--------|--------|

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**Purpose**

| **II.** | **Consideration** |
|---------|-------------------|

| **III.** | **Duties                of EPSI** |
|----------|-----------------------------------|

| A. | Payment                of Claims                -                EPSI will receive, review, evaluate, refer, adjust and promptly pay                or                deny all claims that are submitted to EPSI according to EPSI then                current                claims administration practices and procedures and as directed by                Brokers.                All claims will be paid in strict conformance with the Policy language,                unless directed otherwise by Brokers. Specific services will                include: |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | Preparation                of checks for the payment of the amount of benefits determined to                be                payable under the Policy to the Beneficiary or to the assignee of                benefits                as the interests appear to EPSI. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | Release                benefit checks to the payee by regular mail. The frequency of such                check                releases shall be in accordance with the written instructions of                Brokers.                EPSI shall be entitled to rely upon such approval as a guarantee                of                funding. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | In                the event that a Claim is denied, in whole or in part, written notice                to                the Beneficiary of the reason(s) for the                denial. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | Preparation                and release of Explanation of Benefit forms to the Beneficiary in                conjunction with the payment or denial of each                Claim. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| B. | Claim                Determination                -                With respect to any specific claim, if EPSI deems appropriate, EPSI                may: |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | Correspond                directly with the Covered Person, Policyholder and/or providers of                health-care services in the event that additional information appears                to                be necessary to properly process the                Claim; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | Consult                with professional medical or dental consultants (at the expense of                Brokers); |
|--------|----|--------------------------------------------------------------------------------------------------------------------|

|   | 3. | Use                its standard procedures to determine whether there is other coverage                against which benefits provided under Brokers’ Policy may be                coordinated; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | Determine                whether the procedure, treatment or supplies appears to be medically                necessary in the opinion of                EPSI; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | 5. | Determine                the amount of benefits which appear to be payable under the Policy                with                respect to the indicated procedure, based upon the lesser of the                amount                due under any applicable PPO Fee Schedule, the amount actually charged                or                the 75th                percentile of the amount considered reasonable and customary in accordance                with the data base then loaded into the EPSI system. It is understood                and                agreed that such percentile shall be as determined by Brokers. The                reasonable and customary data base loaded into the EPSI system will,                unless otherwise disclosed to Brokers, be as provided to EPSI by                Medical                Data Research; updated not less frequently than every                6 months. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | C. | Customer                Service                -                EPSI will maintain a Customer Service Unit trained to respond to                telephone                and written inquiries from Covered Persons and providers relating                to the                Policy and Claim matters. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | D. | Watts                Service                -                EPSI will provide a toll-free telephone number so that Covered Persons                or                providers may contact EPSI regarding Claims matters during the regular                business hours of EPSI. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | E. | Eligibility                Maintenance -                EPSI will maintain an eligibility file of Covered Persons entitled                to                receive benefits under the Policies based upon information provided                to                EPSI by Brokers as provided for in Section VI.D of this                Agreement. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | F. | Reports                -                EPSI will: |
|--------|----|----------------------------------------------------|

|   | 1. | maintain                a system for the tracking of payments, refunds, stop payments, and                voids,                and report the transactions in the Monthly Claim Report;                and |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | maintain                a system for and assume all reporting responsibilities for the preparation                and distribution of IRS Form 1099 for providers of dental                service. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | provide                reports as needed by Brokers for the timely completion of Brokers                financial statement and as requested by Brokers for analysis of Brokers                claim experience. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | which                has been denied in whole or in part by EPSI;                and |
|--------|----|--------------------------------------------------------------------------------------|

|   | 2. | for                which EPSI’s determination has been disputed or appealed in                writing. |
|--------|----|--------------------------------------------------------------------------------------------------------------|

|   | 1. | a                copy of all documents in the claimant’s file, including the claim,                correspondence between EPSI and the claimant, and any other pertinent                documents relating to the Disputed Claim;                and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | an                analysis of the Disputed Claim and the basis for the claim denial                with                appropriate references to the applicable provisions of the                Policy(ies). |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | H. | Rescissions                -                EPSI will refer all claims which contain information which would                be                grounds for |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | I. | Overpayment                and Underpayment                -                If EPSI pays any person less than the amount to which he or she                is |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | J. | Fidelity                Bond and Errors and Omissions                Coverage |
|--------|----|-------------------------------------------------------------------------------|

|   | 1. | EPSI                is required to purchase a Blanket Fidelity Bond in its own name in                an                amount of at least $1,000,000,000 |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a. | loss,                if any, involving money or other property belonging to Brokers will                be                payable to Brokers as its interest may appear;                and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | if                the Bond is canceled, Brokers will be notified 30 days prior to such                cancellation. |
|--------|----|---------------------------------------------------------------------------------------------------------------------|

|   | 2. | EPSI                is required to purchase and to maintain Liability Insurance in any                amount                not less than $1,000,000 per individual claim and $1,000,000 in the                aggregate to provide insurance coverage for liability related to                or                arising out of EPSI’s errors or omissions in the performance of its duties                under this Agreement. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | K. | Maintenance                of Records                -                All records will be maintained at EPSI’s principal administrative                offices                or                at Iron Mountain Storage Co., 3502 Bissonnet - Houston, TX for: |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | the                duration of this Agreement; or |
|--------|----|---------------------------------------------------|

|   | 2. | a                longer period of time as may be required under the Employee Retirement                Income Security Act of 1974, or any applicable state or commonwealth                statute. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | L. | Notices                and Complaints                -                If EPSI receives: |
|--------|----|-----------------------------------------------------------------------------------------|

|   | 1. | notice                of the commencement of any legal proceeding involving any Covered                Persons;                or |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | communication                from: |
|--------|----|------------------------------------|

|   | a. | any                Insurance Department or other administrative agency;                or |
|--------|----|-------------------------------------------------------------------------------------------|

|   | b. | any                other person identifying a complaint by any Covered Person or calling                a                hearing involving any Brokers                practice, |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **IV.** | **Restrictions                on Performance** |
|---------|------------------------------------------------|

|   | 1. | pertains                to the business underwritten by Brokers;                and |
|--------|----|-------------------------------------------------------------------------------------|

|   | 2. | has                been approved in writing by Brokers in advance of its                use. |
|--------|----|----------------------------------------------------------------------------------------------|

| **V.** | **Rights                of Brokers** |
|--------|--------------------------------------|

|   | A. | Periodic                Audits                -                Brokers may audit the records of EPSI which pertain to the performance                of                the duties of EPSI with respect to the Policies. EPSI will fully                cooperate                with Brokers, or its designee, during any such audit. Brokers will                provide                15 calendar days prior written notice to EPSI of its intent to perform                an                audit and to include in such notice the name of the persons authorized                to                perform the audit. All such audits shall take place at the office                of EPSI                during its normal business hours. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | B. | Ownership                of and Access of Records                -                All source documentation relating to the Policies which comes into                the                possession of EPSI is the property of Brokers. Accordingly, EPSI                will                retain all records pertaining to the Policies for the period required                by                law and will furnish information relating to claims for benefits                under the                policies which is in the possession of EPSI as requested by Brokers.                EPSI                reserves the right to charge its then current fee for the production                of                such information. Records will not be used for any purpose not authorized                in writing by Brokers. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **VI.** |   |
|---------|--------|

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**Duties      of Brokers**

|   | B. | A                copy of the master Policy(ies), booklet(s), rider(s), and Certificate                forms; |
|--------|----|--------------------------------------------------------------------------------------------------------------|

|   | C. | Any                additional standard Brokers forms necessary for the administration                of the                Policy(ies); |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | D. | A                monthly, or more frequently if desired, eligibility file of persons                entitled to receive benefits from Policies based upon information                provided                to Brokers by Policyholders on EPSI’s standard electronic or other media                acceptable to EPSI. Brokers, and not EPSI, shall be responsible for                the                accuracy of such eligibility information; and EPSI shall be entitled                to                accept such information as accurate without inspection or                investigation; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Compensation**

**Printing      Costs**

**Liability      of EPSI and Brokers**

|   | A. | Liability                of EPSI                -                EPSI agrees to indemnify and hold Brokers harmless from any and all                liability, loss, damage, fines, penalties and costs, including expenses                and reasonable attorneys’ fees, which Brokers may sustain by reason of                EPSI’s actions or failure to act in carrying out its responsibilities                as                set forth in this Agreement. EPSI also agrees to indemnify and hold                Brokers harmless from any liability or loss resulting from the dishonest                acts of EPSIBrokers                employees or officers. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | B. | Liability                of Brokers                -                Brokers agrees to indemnify and hold EPSI harmless from any and all                liability, loss, damage, fines, penalties and costs, including expenses                and reasonable attorneys’ fees, which EPSI may sustain by reason of                Brokers’ actions or failure to act in carrying out its responsibilities as                set forth in this Agreement. Brokers also                agrees                to indemnity and hold EPSI harmless from any liability or loss resulting                from the dishonest acts of Brokers employees or offrricers. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Termination**

|   | A. | Duration                -                Unless terminated as provided in paragraph X.B below, the term of                this                Agreement shall be three (3) years, commencing on the Effective Date                (“Initial Term”) and shall be automatically renewed for successive one (1)                year terms (“renewal Terms”). As used in this Agreement, “Term” means the                period during which the Agreement is in force, commencing on the                Effective                Date and ending on the effective date of                termination. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | B. | Termination                by EPSI                -                EPSI may terminate this Agreement upon 15 days prior written notice                in the                event that: |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | any                check issued for payment of benefits under the Policies is dishonored                for                any reason and Brokers fails to deposit funds to cover such check                within                10 days of being notified of the dishonored check,                or |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | any                fee due and owing to EPSI remains unpaid for a period of 315                days after payment is due, or |
|--------|----|------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | Brokers                refuses or neglects to provide information reasonably requested by                EPSI                for the performance of its duties under the Agreement,                or |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | a                petition in voluntary or involuntary Bankruptcy is filed by, or with                respect to, Brokers. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------|

|   | C. | Termination                by Brokers                -                This Agreement may be terminated immediately by Brokers when and                if: |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | EPSI                commits fraud or gross negligence in the performance of any of its                duties                under this Agreement, or |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | wrongfully                withholds or misappropriates, for EPSI’s own use, funds of Brokers or any                of its Policyholders, or |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | EPSI                refuses or neglects to provide information reasonably requested by                Brokers                for the performance of its duties under the Agreement,                or |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | a                petition in voluntary or involuntary Bankruptcy is filed by, or with                respect to EPSI, or |
|--------|----|--------------------------------------------------------------------------------------------------------------------------|

|   | 5. | More                than 50% of EPSI outstanding stock is transferred to individuals                other                than the current shareholders. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | D. | Either                Brokers or EPSI may terminate this Agreement at any time during any                Renewal Term, without cause, upon 90 days prior written notice to                the                other party. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | E. | Effect                of Termination                -                EPSI shall not be obligated to perform any services whatever under                this                Agreement to or on behalf of Brokers on or after the effective date                of                termination of this Agreement, unless a written agreement providing                otherwise has been executed by EPSI and Brokers prior to such effective                date. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**General      Provisions**

|   | A. | Performance                of Service                -                In the event that EPSI fails to perform services under this Agreement,                Brokers may assume those services and will be entitled to the fees                or                allowances otherwise payable to                EPSI. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | B. | Amendments                -                This Agreement, any Schedules and Exhibits attached hereto can be                changed                at any time by an amendment signed by both                parties. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | C. | EPSI                shall perform only ministerial duties to Brokers and shall be neither                the                fiduciary nor co-fiduciary as defined by the Employee Retirement                Income                Security Act of 1974 (ERISA). All reports or disclosures required                by law                or governmental authorities shall be the responsibility of Brokers.                EPSI                may provide information, assistance and advice to Brokers to meet                these                requirements. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | D. | EPSI                shall make no representation to Brokers concerning any federal, state                or                local tax status of the Plan. All such questions should be referred                to                Brokers’ counsel or tax consultant. If, during the operation of the Plan,                the federal government, the government of any state of any political                subdivision or instrumentality of either shall assess any tax against                the                Plan and EPSI is required to pay such tax, EPSI shall report payment                to                Brokers and make a charge against the Plan for such                tax. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1. | only                if it is in writing, unless otherwise indicated;                and |
|--------|----|-----------------------------------------------------------------------------------------|

|   | 2. | when                hand-delivered or two (2) days after it is mailed by registered mail,                return receipt requested and addressed as                follows: |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**FOR      EPSI**
**:**

**EMPLOYER      PLAN SERVICES, INC.**

**FOR      Brokers**
**:**

**Brokers**

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**SCHEDULE      A**

**SCHEDULE      OF FEES**

**$**
**      waived **
**ANNUAL      MAINTENANCE FEE:**

**ADMINISTRATION      FEE: **

**DENTAL      BENEFIT **

**$**
**      1.68 **

**$**
**      1.55 **

**$**
**      1.45 **

**$**
**      1.30 **

|   | a. | certify                that they have authority granted to them respectively by Company                and by                Claims Administrator, Inc., to execute this agreement on its behalf                and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | hereby                execute this agreement in their respective                names. |
|--------|----|----------------------------------------------------------------------------------------|

**BROKERS      NATIONAL**
**EMPLOYER      PLAN SERVICES, INC.**

**LIFE      ASSURANCE COMPANY**

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