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It's all about value in the dental benefits game, and two of the sector's most aggressive players at saving customers money are reporting record-setting totals for 2006. New York City's The Guardian Life Insurance Com pany of America, which calls itself "a leading provider of employee and voluntary benefits for small and midsize businesses," reports placing more than $220 million in client accounts since introducing its dental Maximum Rollover program in 2004. More than $170 million was rolled over to customer accounts in 2006 alone.