ACCIDENT AND HEALTH INSURANCE (SIC 6321)

Establishments primarily engaged in underwriting accident and
health insurance.  This industry includes establishments which
provide health insurance protection for disability income losses
and medical expense coverage on an indemnity basis.  These
establishments are operated by enterprises that may be owned by
stockholders, policyholders, or other carriers.  Establishments
primarily engaged in providing hospital, medical and other health
services on a service basis or combination of service and
indemnity bases are classified in Industry 6324.