Mark Farrah Associates (MFA), www.markfarrah.com, presents a high-level analysis of the leading employers in top business sectors, as well as the key health benefit insurers that serve them. Observations obtained from 5500 Employer Health Plus are based on 86,200 employers that indicated they had active health benefit contracts. Manufacturing, the largest reported sector in the filings, represented 16.1% of all participants, or just over 14.4 million people.