National Investment Managers Inc. says it has agreed to acquire American Benefit Resources Inc. in a deal with a value of about $13 million.[@@]

National Investment, New York, recently paid $3 million for Stephen H. Rosen Associates Inc., Haddonfield, N.J., a retirement plan services firm owned by Stephen Rosen, the current president of the American Society of Pension Professionals & Actuaries, Arlington, Va.

American Benefit, White Plains, N.Y., and its affiliates manage 5,000 plans with 50,000 participants and $3 billion in plan assets, according to American Benefit.

American Benefit units include Benefit Management Inc. in North Attleboro, Mass.; Benefit Planning Inc., Marina del Rey, Calif.; Doyle-Barnett Associates Inc., White Plains, N.Y.; M.L. Kerns and Associates Inc., Houston; MLK Capital Management Inc., Houston; and National Associates Inc. N.W., Seattle.