FIMMAS allows each group to be associated with multiple writing agents. FIMMAS supports commission processing for all product lines and supports regressive scale commissions for group. The commission master files include agent master information, hierarchy information, agent financial information and statements, commission rate files, and commission history files. Commission rates can vary by plan, marketing organization, age, duration, agent level, face amount band, date range, substandard rating, premium type, agent situations, and group. FIMMAS prepares an agent statement for each agent, listing all commission transactions including totals on premiums and commissions for the statement period, year-to-date totals, debit balances, etc. FIMMAS readily interfaces with an existing check writing or Accounts Payable system to produce checks. FIMMAS captures information needed for 1099 reporting and to produce W2's. A commission statement contains all commissions for an agent per period regardless of whether the commissions are from individual or group contracts.