BENEFICIAL STANDARD LIFE INSURANCE COMPANY (NAIC NO. 61417)
DEVELOPMENT INSURANCE GROUP, INC. (NAIC NO. 15062)
CHIP RE INC. (NAIC 15064)
FIRST REINSURANCE, INC. (NAIC NO. 60241)
ELAN LIFE INSURANCE COMPANY (NAIC NO. 78905)
MEMORIAL CAPTIVE INSURANCE COMPANY (NAIC NO. 14287)