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PMI Dental Health Plan, an affiliate of San Francisco-based Delta Dental of California, has formed a new partnership with Costco Wholesale Corp. to make affordable voluntary dental benefits available to Costco's California-based Executive members, the company's highest level of membership. The move is part of the plan's push into retail dental-a key vehicle for tapping the uninsured market-and everyone else who lacks access to broker-mediated, employer-sponsored dental benefits. DeltaCare USA, a dental health maintenance organization (HMO) program offered by PMI, is now available online at www.costco.com.