The Guardian Life Insurance Company of America is offering its Dental Maximum Rollover product to businesses with less than 16 employees.

The Maximum Rollover feature allows PPO members of Guardian, New York, and its First Commonwealth subsidiary to roll over part of their unused annual maximum into a personal rollover account. Employees can then apply this extra allowance if they need more extensive dental care later.

Beginning in 2004, the company had made the rollover feature available to larger groups. Now it is providing the program through brokers who serve companies with less than 16 employees through its Small Group Sales program. SGS is available in 48 geographic markets, up from nine in the beginning of 2005, Guardian says.