Captive
Insurance Program

Authorized Service Providers

Listen

The following are the business entities authorized in Delaware to serve captive insurance companies.

Actuaries / Actuarial Firms

Captive Managers

Certified Public Accountants

To become an authorized service provider, submit an application to:

Administrator, Captive Insurance Program
Delaware Department of Insurance
503 Carr Road
Suite 303
Wilmington, DE 19809

The following forms are required and can be found on the forms page:

Actuaries / Actuarial Firms

Captive Managers

Certified Public Accountants

Authorized Actuaries/Actuarial Firms

Name	Address	Contact	Telephone
Actuarial & Technical Solutions, Inc.	3900 Veterans Memorial Hwy., Suite 300 Bohemia, NY 11716	Steven P. Lattanzio, President, FCAS, MAAA	631.471.8655
Actuarial & Technical Solutions, Inc.	117 Parkridge Avenue Chapel Hill, NC 27517	Kristine Fitzgerald	919.933.1883
Actuarial Advisors, Inc	100 South 5th Street, Suite 1230 Minneapolis, MN 55402	Mark Doepke, President, CAS, MAAA Scott Anderson, FCAS, MAAA, FCA	612.455.3331 612.455.3334
Actuarial Factor LLC	8950 SW 74 Ct. Suite 1708 Miami, FL 33156	Esperanza B. Mead, President, FCAS, MAAA	786.397.9212
Actuaries, Inc.	5637 Forkwood Drive, NW Acworth, GA 30101	Anthony Pipia, CAS, MAAA	678.438.8696
AJA Risk Management Consultants	40 Railroad Street Great Barrington, MA 01230	Ben Silberstein	413.528.6509
Alan Gray, LLC	1185 Avenue of the Americas New York, NY 10036	Amy Waldhauer, FCAS, MAAA	646.218.0519
Allegiant Actuarial Group, LLC	2581 Royalty Lane South Jordan, UT 84095	Randall D. Ross, Principal	801.556.4836
Altman Global Services	87 Rising Ridge Rd. Ridgefield, CT 06877	Jeffrey N. Altman, President	617.659.3685
AmeRisk Consulting LLC	9002 North Cobre Drive Phoenix, AZ 85028	James Rech Gordon Thompson, FCAS, FSA, MAAA	480.719.5661 480.719.5662
An Actuarial Approach	11009 Parkleigh Dr. Charlotte, NC 28262	Pradeep Kumar	704.607.3154
Aon Corporation	199 Water Street 9th Floor New York, NY 10038	Kanika Vats, FCAS, MAAA	212.441.1452
Aon Global Risk Consulting	9841 Broken Land Parkway, Suite 305 Columbia, MD 21046	Donald Riggins, FCAS, MAAA, CPCU	410.309.4539
Aon Global Risk Consulting	2711 N. Haskell Avenue, Suite 800 Dallas, TX 75204	Mario Richard, FCAS, MAAA	214.989.2253
Aon Global Risk Consulting	1650 Market Street Philadelphia PA 19103	Amy Sestito	215.255.1719
Artex Risk Solutions, Inc.	8800 E. Chaparral Road, Suite 230 Scottsdale, AZ 85250	Doug Jones	480.951.4177
Assurity Resources, Inc.	12643 Castetter Court Fishers, IN 46038	Darci Z. Noonan, FCAS, MAAA	949.698.8118
AYA Consultants LLC	105 Shooting Star Way Sunset, SC 29685	James P. McNichols, President, ACAS, MAAA	864.614.9105
Bealer Consulting	29 Blue Grass Road Clementon, NJ 08021	Donald A. Bealer, FCAS, MAAA	856.783.8246
Benecon Group, Inc.	147 W. Airport Road Lititz, PA 17543	Brad Kopcha, Exec VP	717.723.4600
Benefit Strategies Group, LLC	5957 S. Redwood Rd. Salt Lake City, UT 84123	Ronald H. Snyder	801.264.8887
Bickmore	1750 Creekside Oaks Dr, Suite 200 Sacramento, CA 95833	Michael Harrington, President	916.244.1162
Brighthouse Financial	11225 North Community House Road Charlotte, NC 28277	Leda Jacenko Debarba, FSA Ryan Fuhs, FSA, MAAA	980.949.3220 980.365.7172
Burack Actuarial	1114 Allessandrini Avenue New Milford, NJ 07646	David Burack	646.402.2076
By the Numbers Actuarial Consulting, Inc.	5213 Country Club Dr., Suite 1000 Brentwood, TN 37027	Lisa Nan Dennison, FCAS, MAAA	615.369.0753
Capital Actuarial Services, LLC	12601 Lakeshore Court Fort Worth, TX 76179	Kofi Boaitey, Principal Actuary	682.438.0464
Casualty Actuarial Services	500 Tennessee Avenue #1 Carolina Beach, NC 28428	Gary R. Abramson, Owner, ACAS	908.642.3031
Commercial Risk Solutions, Professional Services Aon	700 De La Gauchetiere Street West Suite 1900 Montreal, Quebec H3B 0A7 Canada	Henry Hang Lei Lim, FCAS, MAAA, ASA, ACIA	514.982.5158
Complete Actuarial Solutions Company	6832 Old Dominion Drive Suite 302 McLean, VA 22101	Alice Hart Edmondson, Partner Ahmad Shadman, FCAS, MAAA Mark E Burgess, FCAS, MAAA Elizabeth Bomboy Shumaker, FCAS, MAAA	571.499.4235 571.499.4238 571.499.4233 571.499.4239
Convergent Actuarial Service, Inc.	1730 S. Federal Hwy. #308 Delray Beach, FL 33483	Jonathan Palmer Evans	561.251.7495
Coulter & Associates	379 Princeton-Hightstown Road Cranbury, NJ 08512	Thomas Coulter, President	609.443.4140
Demotech, Inc.	2715 Tuller Parkway Dublin, OH 43017-2310	Joseph L. Petrelli, President, MAAA	614.526.2160
Dennison Actuarial Consulting, LLC	5213 Country Club Drive Brentwood, TN 37027	Lisa Dennison, FCAS, MAAA	615.481.9854
Dragonfly Actuarial	PO Box 417 Eatonville, WA 98328	Jason Sears, FSA, MAAA, CERA Kiana Fukuda, ASA, MAAA	480.223.0850 619.722.9030
Epsilon Actuarial Solutions, LLC	P.O Box 1395 Waldport, OR 97394	Julie Ekdom, ACAS, MAAA, Principal & CEO	602.692.7189
EVP Advisors, Inc.	P.O. Box 115 Wynnewood, PA 19096	Ricardo Verges, Principal	484.331.6259
FTI Consulting, Inc.	200 North Second Street Madison, GA 30650	Mark Crawshaw, Ph.D., FCAS, MAAA	706.342.7750
Genworth Financial, Inc.	6620 W. Broad Street Richmond, VA 23230	William R. Nettles, III	804.922.8219
Glassfrog LLC	7131 Greentree Lane Dallas, TX 75214	Janet Lee Gossage, FSA, MAAA	804.467.0340
Glicksman Consulting, LLC	3124 NW 59 Street, Suite 100 Boca Raton, FL 33496	Steven Glicksman, FCAS, MAAA	561.994.4385
GPW and Associates / GPW Actuarial Services	2700 North 3rd St. Suite 3050 Phoenix, AZ 85004	Ryan D. Hartman Amanda Kemling, FCAS, MAAA Joseph E. Kirsits, FCAS, MAAA Amanda Lubking, FCAS, MAAA	602.200.6900
Group 1001 Captive Reinsurance Company, LLC	10555 Group 1001 Way Zionsville, IN 46077	Kyle Dale Allen, FSA, MAAA	463.252.2877
Hank Youngerman & Associates	1012 Georgetown Dr. Reading, PA 19605	Hank Youngerman, Principal	850.264.6009
Horseshoe Insurance Services	45 Reid Street Hamilton, HM, Bermuda	Alan Morris, ACAS, ASA, MAAA	803.522.6950
Huggins Actuarial Services, Inc.	111 Veterans Square, Second Floor Media, PA 19603	Grover Edie, CAS, MAAA Ronald (Rusty) Kuehn, FCAS, MAAA Kim Piersol, FCAS, MAAA	248.924.5343 610.892.1824 610.892.1808
Kerper and Bowron LLC	400 Vestavia Parkway Suite 131 Birmingham, AL 35216	Lee M. Bowron, ACAS, MAAA	205.870.0595 205.588.4028
Jeffrey D. Miller & Company	6806 West 132nd Terrace Overland Park, KS 66209	Jeffrey D. Miller, MAAA	913.707.0067
Kahn Actuarial Consulting	309 Wheatsheaf Drive New Castle, DE 19720	Kenneth R. Kahn, President, MCAS	302.669.9237
Korn Ferry Hay Group	1650 Arch St Philadelphia, PA 19103	Jason Fine, FCAS, MAAA	215.861.2474
Lewis & Ellis, Inc.	11225 College Blvd Suite 320 Overland Park, KS 66210	Terry Michael Long, FSA, MAAA	913.766.9176
Lewis & Ellis, LLC	6600 Chase Oaks Blvd Suite 150 Piano, TX 75023	Brian Chiarella, FCAS, AAA	475.331.4303
Marsh Captive Solutions	540 W. Madison, Suite 1200 Chicago, IL 60661	Dawne L. Davenport, MAAA	312.627.6924
Marsh Captive Solutions	463 Mountain View Drive Suite 301, 3rd Floor Colchester, VT 05446	Janine Finan, CAS, MAAA Katrina E. Smith, FCAS, MAAA	802.864.2123 802.864.2748
McGriff, Seibels & Williams, Inc.	5605 Glenridge Drive, Suite 500 Atlanta, GA 30342	Joseph W. Tasker, Chief Actuary	404.497.7516
Marie Actuarial Consulting LLC	1125 East 9th Street Indianapolis, IN 46202	Amy Peters, President, ACAS, MAAA	614.746.3780
Merlinos & Associates, Inc.	3274-B Medlock Bridge Road Norcross, GA 30092	Mark Brannon Gregory Fanoe, FCAS, MAAA Baongoc Vu, ACAA, MAAA Rosemary Wickham, FCAS, MAAA	678.684.4843 770.453.9771 678.684.4847 678.684.4844
Mid Atlantic Actuarial	18816 Hammock Lane Davidson, NC 28036	Joshua Worsham, FCAS, MAAA	704.895.5522
Milliman, Inc.	289 Edgewater Drive Wakefield, MA 01880	Stephen DiCenso	781.213.6200
Milliman, Inc.	3424 Peachtree Road NE, Suite 1900 Atlanta, GA 30326	Gregory Graves	404.254.6719
Milliman, Inc.	15800 Bluemound Road Suite 400 Brookfield, WI 53005	Chad Karls	262.796.3327
Milliman, Inc.	3 Garret Mountain Plaza West Paterson, NJ 07424	Jacqueline M. Keating Uri N. Sobel	973.569.5835 973.569.5839
Milliman, Inc.	One Penn Plaza, 38th Floor New York, NY 10119	Derek Jones	646.473.3416
Milliman, Inc.	1001 Franklin Avenue, Suite 200 Garden City, NY 11530	Paul Struzzieri, FCAS	516.535.6403
Milliman, Inc.	80 Lamberton Road Windsor, CT 06095	William Thompson	860.687.0124
Milliman, Inc.	289 Edgewater Dr Wakefield, MA 01880	Craig Robert Brophy, CASM, AAA	781.213.6280
Milliman, Inc.	17335 Golf Parkway Suite 100 Brookfield, WI 53045	Travis James Grulkowski, FCAS, MAAA	262.796.3319
Moore Actuarial Consulting, LLC	10526 West Cermak Road Suite 205G Westchester, IL 60154	David P. Moore, President	773.614.7577
National General Holdings Corp.	501 West Michigan Street Milwaukee, WI 53203	Brian J. Murray, Actuarial Director	414.908.9818
Navigator Benefit Solutions, LLC	2055 St. Andrews Drive Berwyn, PA 19312	Timothy J. Luedtke	610.296.3062
O’Neil Consulting Services, Inc.	73 White Oak Ridge Road, Box 36 Lincroft, NJ 07738	Mary Lou O’Neil	732.758.8455
Oliver Wyman Actuarial Consulting, Inc.	411 East Wisconsin Avenue, Suite 1600 Milwaukee, WI 53202	Christopher Carlson	414.223.7986
Oliver Wyman Actuarial Consulting, Inc.	One University Square Drive Suite 100 Princeton, NJ 08540	Cullen Lee Maricque, CPCU, MAAA, FCAS	312.627.6322
Oliver Wyman Actuarial Consulting, Inc.	1050 Connecticut Avenue NW Suite 700 Washington, DC 20036	Molly Cline Colleary, FCAS, MAAA	202.331.5488
Osborn, Carreiro & Associates, Inc.	124 West Capitol Avenue Suite 1690 Little Rock, AR 72201	Paul S. Osborn, FSA, ACAS, MAAA	501.376.8043
Perr & Knight	401 Wilshire Blvd. Suite 300 Santa Monica, CA 90401	Charles Richard Lenz, AAA, CAS	310.889.0948
Perr & Knight	1200 N. Federal Highway Suite 309 Boca Raton, FL 33432	Kyle M. Hales, Principal	708.548.1696
Pinnacle Actuarial Resources, Inc.	3109 Cornelius Drive Bloomington, IL 61704	Aaron Hillebrandt Daniel Alan Linton, FCAS, MAAA Derek Freihaut, FCAS, MAAA Gregory W. Fears Jr. Joseph Herbers, ACAS, MAAA, CERA (or President) Nicholas Gurgone, FCAS, MAAA Robert Walling	309.807.2300 309.807.2335 309.807.2313 309.807.2316 309.807.2313 224.595.6116 309.807.2320
PricewaterhouseCoopers, LLP	10 Tenth Street, Suite 1400 Atlanta, GA 30309	Lisa Slotznick, Managing Director	678.419.7126
PricewaterhouseCoopers, LLP	1 North Wacker, Suite 1400 Chicago, IL 60606	Christopher Walker, Principal	312.298.3223
PricewaterhouseCoopers, LLP	1075 Peachtree ST NE, Suite 2600 Atlanta, GA 30309	Melissa Holt, Director	678.799.2280
Risk & Regulatory Consulting, LLC	441 S. Woodbine Avenue Narberth, PA 19072	David Heppen, FCAS, MAAA	610.247.8019
Risk & Regulatory Consulting, LLC	20 Batterson Park Road Farmington, CT 06032	David Wolfe, ACAS, MAAA Edward J. Zonenberg, FCAS, MAAA	484.574.0291 860.559.8543
Risk & Regulatory Consulting, LLC	23 Gilson Road Wellesley, MA 02481	Lisa Chanzit, FCAS, MAAA, ARM	781.789.5177
Risk International Actuarial Consulting	145 King Street, Suite 203 Charleston, SC 29401	Brian Johnson, CEO Jessica Efstathiou Michael Jarmusik, FCAS, MAAA Robert J. Azari, ACAS, FSA	843.377.0993
Risk International Actuarial Consulting	131 Main Street, Suite 2B Burlington, VT 05401	Jason D. Stubbs, ACAS	802.861.3072
River Lake Insurance Company, VI	8400 East Prentice Avenue Suite 645 Greenwood Village, CO 80111	John Carl Michael	804.281.6186
Rivelle Consulting Services	6745 Washington Avenue Suite 307 Whittier, CA 90601	Marn Rivelle	213.816.8925
RMS Solutions, Inc	736 N. Western Ave., Suite 233 Lake Forest, IL 60045	Peter S. Rauner, FCAS MAAA	847.840.5194
Routhenstein & Co.	2 McGuirk Lane West Orange, NJ 07052	Alan J. Routhenstein	973.900.3808
RSM US LLP	110 S Phillips Ave Suite 300 Sioux Falls, SD 57104	Amanda Rae Lenhoff, CPA, AICPA	605.575.0514
Select Actuarial Services	28 White Bridge Road Suite 205 Nashville, TN 37205	Laura Tyree Sprouse, FCAS, MAAA	615.269.4469
SIGMA Actuarial Consulting Group, Inc.	5301 Virginia Way Brentwood, TN 37027	Alchron J. Rhodes, III, President	615.376.5110
SGRisk, LLC	1050 Wall Street West, Suite 610 Lyndhurst, NJ 07071	Charles Gruber	201.935.3434
SGRisk, LLC	896 Preston Road East Meadow, NY 11554	Benjamin S. Newville, FCAS, MAAA, CPCU	516.455.2037
SL Financial, Inc.	437 Bird Rd. Coral Gables, FL 33146	Achille R. Sime, FIAF, FSA, MAAA, CERA	305.491.5626
Spring Consulting Group, LLC	30 Federal St. 4th Floor Boston, MA 02110	Steven Keshner, Chief Actuary Thomas M. King, Sr., Consulting Actuary Peter Johnson, FCAS, MAAA Nicholas Frongillo, ASA Joseph Anthony Conigliaro, FSA, MAAA	617.589.0930 508.772.4382 857.239.1279 617.589.0938
Stonewall Insurance Services	1415 Diamond Street San Francisco, CA 94131	Turhan Enis Murguz	415.285.1035
Streff Insurance Services	207 East Avenue Red Wing, MN 55066	Stephen James Streff, ACAS, MAAA	651.385.7500
Taylor-Walker & Associates, Inc.	7681 S Main Street PO Box 156 Midvale, UT 84047	R. Glenn Taylor Brent M. Sallay, FCAS, MAAA Scott Garduno, FSA, MAAA Solomon Frazier, FSA,FCAS, MAAA	801.562.5748
The Actuarial Advantage, Inc.	227 Market Street Suite B Camden, NJ 08102	Kyle Mrotek, FCAS, MAAA Robert W. Van Epps, FCAS, MAAA Dan Reppert, FCAS, MAAA	610.627.0702 704.895.9765
The Actuarial Advantage, Inc.	N63W23524 Silver Spring Dr Upper Floor Sussex, WI 53089	Laura Suzanne Martin, FCAS, AAA	610.627.0702
United Health Actuarial Service, Inc.	11 South Street Old Bridge, NJ 08857	Ben Brandon, FSA, MAAA	732.425.3036
Walter Haner & Associates, Inc.	239 Pollack Mountain Road Cooperstown, NY 13326	Walter Haner, FCAS	607.264.8380
Willis Towers Watson	Center Square East 1500 Market Street Philadelphia, PA 19102	Michael Christian Sandra Santomenno Vincent Yezzi	215.246.6000 908.879.9254 215.246.7331
Willis Towers Watson	3500 Lenox Road Suite 900 Atlanta, GA 30326	John Fenton Duncan M. P. Briggs	404.365.1619 404.365.1710
Willis Towers Watson	101 South Hanley Suite 900 St. Louis, MO 63105	Elinor Friedman Russel L. Sutter Jeremy Benson, FCAS, FSA, MAAA	314.719.5867 314.719.5834 913.344.2556
Willis Towers Watson	800 Boylston Street Prudential Tower Boston, MA 02199	Martin Menard Ann M. Conway	617.638.3724 617.638.3774
Willis Towers Watson	75 Arlington St. Floor 10 Boston, MA 02116	Maureen Brigid Stazinski	617.840.2591
Willis Towers Watson	525 Market Street Suite 2900 San Francisco, CA 94105	Tim Quinn	415.733.4100
Willis Towers Watson	345 California St, Suite 2000 San Francisco, CA 94104	Tapio N. Boles, FCAS, MAAA	415.733.4383
Willis Towers Watson	26 Century Boulevard Nashville, TN 37214	John Edward Daniel, FCAS, MAAA	615.872.3000
Willis Towers Watson	10 State House Square Floor 11 Hartford, CT 06103	Alexander James Turrell, FCAS	860.843.7018
Windsor Strategy Partners, LLC	196 Princeton Hightstown Road, Building 2, Suite 16 Princeton Junction, NJ 08550	Margaret Doyle	609.275.6550
Xceedance	283 Franklin Street Boston, MA 02110	Betsy Branagan MAAA, FCAS	508.762.6452

Authorized Captive Insurance Managers

Name	Address	Contact	Telephone
Active Captive Management	25361 Commercentre Drive Suite 150 Lake Forest, CA 92630	Cinda Carbone, UCIA, MCIA, CPA	949.727.0155 x208 949.727.4770 fax
AcuCap Insurance Management, LLC	1074 E Cathy Drive Gilbert, AZ 85296	Frederick J. Marcks, AICPCU	602.615.2249
Advantage Insurance Management (USA) LLC	14362 N Frank Lloyd Wright Blvd, Suite 1000 Scottsdale, AZ 85260	Charla Smyser	800.800.4324
Advantage Insurance Management (USA) LLC	263 King Street, Suite C Charleston, SC 29401	Simon Kilpatrick	843.853.0446
Advanced Captive Management Company, LLC	18 N. Main Street Suite 200 Chagrin Falls, OH 44022	Charles M. Hall	440.914.9675
AIG Insurance Management Services, Inc.	30 Main Street Suite 330 Burlington, VT 05401	Robert Gagliardi, President	802.419.1234
Align Risk Solutions, LLC	3322 West End Ave Suite 120 Nashville, TN 37203	Andrew P. Rhea, President, Captive Manager	615.467.8621
Alliance Risk Inc.	4885 South 900 East Suite 211 Salt Lake City, UT 84117	J. Randall Richards Kathy Ashcraft	801.206.4350
Alta Holdings, LLC	1200 Newport Center Dr. Suite 185 Newport Beach, CA 92660	Donald Rousso	949.269.1400
Alvarez & Marsal Wolverine Assurance Company, LLC	10 Penn Center 1801 Market St, Ste 1830 Philadelphia PA 19103	Daniel Spragg	267.507.3120
Americap Solutions, LLC	525 North 12th Street, Suite 205 Lemoyne, PA 17043	James C. Byerly, CEO	717.497.8966
Amethyst Captive Insurance Solutions, Inc.	126 College Street Suite 300 Burlington, VT 05401	James Girardin	802.735.1682
Aon Risk Solutions	146 Fairchild St. Suite 135 Charleston, SC 29492	Mike Coulter	843.614.3135
Artex Risk Solutions, Inc.	140 Kennedy Drive Suite 101 South Burlington, VT 05403	Mary Desranleau, SCPA, AICPA, CPA	802.922.9457
Artex Risk Solutions, Inc.	8800 East Raintree Drive Suite 250 Scottsdale, AZ 85260	Brittanni Norbut, ACP	480.718.2140
Brown & Brown RS Insurance Services, LLC	354 Mountain View Drive Suite 201 Colchester, VT 05446	Matthew Robinson, CPA	802-658-1322 (c)802-488-0726
Caitlin-Morgan Insurance Services	11555 N. Meridian Street, Suite 100 Carmel, IN 46032	Chris Murray, President	317.575.3979
Capstone Associated Services, LTD	510 Bering Drive Suite 575 Houston, TX 77057	Kellie Medrano, Operations Manager	713.850.0550
Capstone Associated Services, LTD	The Feldman Law Firm, LLP 510 Bering Drive Suite 500 Houston, TX 77057	Logan R. Gremillion, Attorney	713.850.0700
Capsure Risk LLC	121 South Street Chardon, OH 44024	Warren Vickers, Captive Manager	440.510.1920
Capterra Risk Solutions, LLC	842 5th Avenue Coraopolis, PA 15108	Sandra L. Fenters	412.802.2600
Captive Insurance Group, LLC	222 West Main Street Arlington, TX 76006	Charles H. Spitzer, CPA	817.793.6522
Captive One Management, LLC	1035 State Road 7 Suite 215 Wellington, FL 33414	Diane Sugimoto	305.632.2399
Captive Planning Associates, Ltd	Five Greentree Centre Suite 218 525 Route 73 North Marlton, NJ 08053	John Capasso	888.305.8889
Caregard Warranty Services, Inc	1900 Champagne Blvd Grapeview, TX 76051	Amanda Tettleton, CPA, CFO	817-552-4113
Caronia & Associates	38 Fieldstone Lane Oyster Bay, NY 11771	Charles A. Caronia	561.301.9046
Cascino & Associates, P.C.	One South Dearborn St, Ste 2100 Chicago, IL 60603	Anthony E. Cascino, Jr.	312.212.4245
Cervus, Inc	157 Chalburn Road Vestal, NY 13850	William M. Farrell, President	607.760.3000
Charter Lane Consulting, LLC	805 Estelle Drive Suite 209 Lancaster, PA 17601	Mark J. Keyser, Owner/President	717.696.6083
Chelsea Rhone Captive Services, LLC	130 S. First St, Suite 400 Ann Arbor, MI 48104	J. Marc Feeney	734.996.2700
CIC Management, Ltd.	1911 Hillandale Road, Suite 1020 Durham, NC 27705	Vance Syphers, Principal	919.309.1406
CIC Services, LLC	1111 N. Northshore Dr Ste N325 Knoxville TN 37919	Bryan Ridgway	865.544.8338
Complete Captive Management Services, LLC	706 Rochester Road Pittsburgh, PA 15219	Jeffrey J. Morella, Manager	412.369.9696
Congress Management Group A Division of Congress Asset Exchange, LLC	656 Gage Lane North Wales, PA 19454	John V. Maggi	215.882.0052
Connected Captive Solutions, LLC	3300 Cumberland Blvd. Suite 325 Atlanta, GA 30339	Kimberly Bunting, GBA, ABA CPCU	404.902.5738
Crossroads Risk Management, LLC	1612 Briarcliff Rd, NE #4 Atlanta, GA 30306	Joseph Travis Bowden	678.978.2731
CT Insurance Management (Delaware) LLC	Corporate Trust Center 1209 Orange Street Wilmington, DE 19801	Andrew McComb	441.278.7700
Definitive Insurance Management Services, Inc.	24 Arnett Ave, Suite 115 Lambertville, NJ 08530	William Megna	609.773.6150
Delaware Holding Services Inc.	Foulkstone Plaza 1403 Foulk Road, Suite 200 Wilmington, DE 19803	Clara Paschitti, Vice President	302.656.8900
Elevate Risk Solutions	1103 Sovereign Row Suite D Oklahoma City, OK 73108	Serena Lintker, Chief Operating Officer	D: 618.667.8414 O: 888.286.6789 x1103
Empower Risk Solutions	7135 E. Camelback Rd. Suite 230 Scottsdale, AZ 85251	Derek R. Taylor, CPA, AICPA, ACI	602.834.1121
Enterprise Risk Strategies, LLC	14301 N. 87th Street Suite 110 Scottsdale, AZ 85260	Luis Filipe, Vice President	602.734.5764
Faegre Drinker Group, LLC	1500 K Street, NW Suite 1100 Washington, DC 20005	Lawrence J. Stern	215.519.2181
First State Captive Managers, LLC	1410 Russell Road, Suite 101 Paoli, PA 19301	William McPherson	610.727.0028
Global Insurance Management & Consulting, LLC	26 Cornerstone Road Fairfax VT 05454	Stephen Mark Brown	802.238.9624
Global Insurance Management Company, LLC	1250 South Pine Island Road, Suite 300 Plantation, FL 33324	Steven L. Salman, CEO	954.923.1900
GPW and Associates, Inc.	3101 N. Central Avenue Suite 400 Phoenix, AZ 85012	Lawrence Prudhomme	602.200.6937
HDH Group	210 Sixth Avenue 30th Floor Pittsburgh, PA 15222	Evan Muffly, Vice President	412.535.0710
Heritor Management Ltd.	Suite 1, Henville Bldg., Main StreetCharlestown, Nevis, West Indies	Telbert Glasgow, Managing Director	869.469.0700
Hylant Global Captive Solutions	10401 N. Meridian Street Suite 200 Carmel, IN 46290	Dawn Dinardo, ACI Managing Director of Captive Management Operations	615.732.6538
Hylant Global Captive Solutions	10401 N. Meridian Street Suite 200 Indianapolis, IN 46290	Ann Marie Towle, Global Captive Solutions Leader, VCIA, ICCIE, AICPA, INCPA Society, NCIA, SCCIA, SIIA, IMAC, Bermuda Captive, CICA	317.817.5122
Hyperion Insurance Management (Cayman) Limited	Grand Pavilion Commercial Centre Suite 24 802 West Bay Road P.O Box 10281 Grand Cayman, KY1-1003	Simon Owen, Insurance Director	345-626-6500
I. David Gordon Associates, Inc.	845 Third Avenue New York, NY 10022-6601	I. David Gordon	212.687.2525
Independent Captive Manager Services, LLC	1201 N. Orange Street Suite 700, #7222 Wilmington, DE 19801	Robert R. Giordano, MSFS, CPC	800.708.5550
Innovative Captive Strategies, Inc.	3001 Westown Parkway West Des Moines, IA 50266	Thomas S. Stewart, Vice President	515.223.6852
Intuitive Captive Solutions, LLC	7400 East Orchard Road Suite 4060 Greenwood Village, CO 80111	Rick Eldridge, President	303.691.8560
INXS Captive Management, LLC	3427 N. Preston Lakes Drive Celina, TX 75009	Andrew Cross	469.777.1455 888.805.1429
INXS Captive Management, LLC	P.O. Box 837 Celina TX 75009	Dennis B. Hill, Esq.	916.434.2553
James River Business Solutions, LLC	2710 Kenbury Road Richmond, VA 23225	Richard D. Eckis	804.859.6020
JLT Towner Insurance Management (USA) LLC	148 College Street, Suite 204 Burlington, VT 05401	Guy Ragosta, CEO	802.861.2930
Kane (USA), Inc.	1180 Sam Rittenhouse Blvd. Suite 235 Charleston, SC 29407	Ann R. West, Director	843.573.4814
KeyState Captive Management (NV), LLC	101 Convention Center Drive Suite 850 Las Vegas, NV 89109	Joshua C. Miller	702.598.3738
KeyState Captive Management (NV), LLC	919 N. Market Street Suite 225 Wilmington, DE 19801	Ron Samuels, Managing Director & Investment Officer-Delaware	302.425.5158
KeyState Captive Management (NV), LLC	PO Box 8367 30 Main Street, Suite 355 Burlington, VT 05401	David Guerino, SVP & Managing Director of Captive Insurance	802.316.4333 P 802.233.2624 C
KRP Managers, LLC	604 E. Baltimore Pike Media, PA 19063	Joel Pina	610.228.4863
Marsh Management Services, Inc.	463 Mountain View Drive Suite 301, 3rd Floor Colchester, VT 05446	Julie Boucher	802.864.5912
MediCaptive Holdings, LLC	29911 Niguel Road, #6186 Laguna Niguel, CA 92607	Timothy A. Barnthouse, CPA CFO, AICPA, ACEC	510.239.5712
McCarran Ferguson Captive Management	1200 G. Street NW, Suite 800 Washington DC 20005	Robert Willis, President	202.434.8763
Mid-America Associates, Inc.	30775 Barrington St. Madison Heights, MI 48071	Christopher Mazur, President	248.585.7900
MIJS Captive Management, LLC	326 Roswell Street Suite 100 Marietta, GA 30060	Matthew Howard	770.429.1499
Monarch Entity Services, LLC	500 Delaware Avenue, 11th Floor Wilmington, DE 19801	Lori Cooney, President	302.888.5811
Montera Captive Insurance Management LLC	1410 W. Guadalupe Road Suite 121 Gilbert, AZ 85233	Richard and Cindy Avery	480.209.1123
M. R. Mead & Company, Inc.	7222 West Cermak Road, Suite 403 North Riverside, IL 60546	Michael R. Mead, CPCU	312.316.5084
N/F Insurance Alliance, LLC	1350 Avenue of the Americas, 18th Fl. New York, NY 10019	Peter H. Foley, Executive Director	212.596.3409
Navigator Benefit Solutions, LLC	2011 St. Andrews Drive Berwyn, PA 19312	Timothy J. Luedtke, Managing Director	610.296.3062
NFP Management Corp.	620 Hinesburg Rd. South Burlington, VT 05407	Tracy Lynn Stopford, VCIA, ICCIE, CICA	800.356.8787
Orion Risk Management Insurance Services	1800 Quail Street Suite 110 Newport Beach, CA 92660	Alan Jay Ruben, CPA	949.502.0851 949.263.8860 Fax
Oxford Risk Management Group	954 Ridgebrook Road Suite 100 Sparks, MD 21152	Kevin E. Myers, CPA, Principal Michael A. DiMayo, CFP, CLU, ChFC, Principal Susan M. Euteneuer, General Counsel, CCO	410.472.6490
Palmetto Consulting of Columbia, LLC	1325 Park St. Suite 200 Columbia, SC 29201	Kaitlin Ann Chase	803.904.8433
Pegasus Captive Management, LLC	66 Emerald Irvine, CA 92614-7520	Donald B. Rousso	949.836.2279
Pegasus Captive Management, LLC	1878 W. 12600 S #503 Riverton, UT 84065	Alyse L. Fisher	949.269.1425
Pegasus Captive Management, LLC	7181 Deer Lake Ct. Clarkston, MI 48346	Paul Allan Shanbrom	248.613.6066
PERMA, LLC	50 South 16th Street, Suite 3600 Philadelphia, PA 19102	Roger Ladda, ARM	267.702.1444
Perr&Knight	3 Second Street, Plaza 10, Suite 802 Jersey City, NJ 07311	Christopher J. Ridge, Manager	843.425.9038
Pro Group Captive Management Services, Inc.	575 S. Saliman Road Carson City, NV 89701	Robert Lee Vogel III, CPA	775.887.2480
Quest Captive Management, LLC	135 Allen Brook Lane Suite 101 Williston, VT 05495	Jennifer Hawkins, Vice President	802.371.2210
Rhodium Program Management, LLC	1350 Ave of Americas Suite 250 New York, NY 10019	Peter H. Foley	646.568.1865
Risk Administrative Services, LLC	5115 Maryland Way Brentwood, TN 37027	Belinda Fortman, CMA	615.957.0525
Risk Management Advisors, Inc.	2040 Main Street #450 Irvine, CA 92614	Jarid Beck, ACI, ARM	562.472.2846 x214 562.489.7021
Risk Management Services, Inc.	P.O. Box 32712 Phoenix, AZ 85064	David C. Cooper, Vice President	602.840.3234
Risk Services, LLC	1605 Main St, Suite 800 Sarasota, FL 34236	Michael Rogers	800-226-0793
RK Advisors, LLC	2851 Creek Road Box #9 Yorklyn, DE 19736	Richard Klumpp	302.651.5258
RMC Consultants, Ltd.	791 10th St South Suite 202 Naples, FL 34102	Mark Elwell, VP Jessica Homan, Manager	239.298.8210
Ryan, Inc.	16220 N Scottsdale Road, Suite 650 Scottsdale, AZ 85254	Kenneth D. Kotch, Esq.	602.955.1792
Safe Haven Captive Group, LLC	5015 Birch Street Newport Beach, CA 92660	Brent N. Robbins, CPA	949.929.4192
SBC Risk Management	1760 Bass Road Suite 204 Macon, GA 31210	Clay Capps, CEO	478.225.0075
St. Charles Management Company, Inc.	1350 Avenue of the Americas, 18th Floor New York, NY 10019	Peter H. Foley, President	212.596.3409
Stern Risk Partners, LLC	3609 S Wadsworth Blvd Suite 250 Lakewood CO 80235	Kirk Mooneyham, Executive VP	720.759.9090
Strategic Risk Solutions (Vermont) Ltd.	2352 Main Street, Suite 304 Concord, MA 01742	Brady Young	781.234.1498
Strategic Risk Solutions (Vermont) Ltd.	1444 I Street, NW, Suite 950 Washington, DC 20005	Rebecca S. Hale, CPA	802.393.3401
Strategic Risk Solutions (Vermont) Ltd.	159 Bank Street, 4th Floor Burlington, VT 05401	Patrick Theriault	802.861.2630
Sutterfield Financial Group, Inc.	501 East 4th St. Bartlesville, OK 74003	Trevor Sutterfield, CEO	918.338.2255
Synergy Captive Strategies, LLC	8905 W. Post Road, Suite 210 Las Vegas, NV 89148	Justin Spiegel or Keith W. Langlands, CPA	702.473.5270
Tempus Management	7702 E. Doubletree Ranch Rd., Suite 300 Scottsdale, AZ 85258	Yves Lapointe	480.600.5615
TideRunner Management, LLC	1105 N. Market St., 19th Floor Wilmington, DE 19801	Allan E. Reznick, Principal c/o Parkowski, Guerke & Swayze, PA	302.594.3331
The Complete Captive Solution, LLC	706 Rochester Road Pittsburgh, PA 15237	Jeffrey J. Morella, Esquire	412.837.1500
The Strauss Law Firm, LLC	10 Park Lane Hilton Head Island, SC 29928	Peter Joseph Strauss	843.681.4190
The Taft Companies, LLC	1620 Providence Road Towson, MD 21286	Mary Claire Goff	877.587.1763
Venture Captive Management, LLC	3740 Davinci Court Suite 130 Norcross, GA 30092	John Sterling Shuttleworth, Captive Manager Linda Sue Nethery	770.255.4907 770.255.4910
Willis Towers Watson	100 Bank Street Suite 500 Burlington, VT 05401	Jason L. Palmer, Managing Director	802.264.9555

Certified Public Accountants

Name	Address	Contact	Telephone
Accounting Consulting Services, LLC	PO Box 102 Park Ridge, NJ 07656	Francis J. Fenwick, CPA	201.349.6324
Acquavella, Chiarelli, Shuster Berkower & Co.	517 Route 1 South Iselin, NJ 08830	Maurice Berkower	732.855.9600
AGL CPA Group, LLC	2810 Premiere Parkway Suite 200 Duluth, GA 30097	Bradley Alan Sienkiewicz, AICPA, CPA, BBA	——–
Aguirre, Greer & Co.	1252 N. San Dimas Canyon Road San Dimas, CA 91773	Eric Aguirre, President	909.394.0355
Albright, Persing and Associates, Ltd.	1025 Ridgeview Drive, Suite 300 Reno, NV 89519	Eric Kronawetter	775.826.5432
Anderson ZurMuehlen & Co., P.C.	828 Great Northern Blvd. P.O. Box 1040 Helena, MT 59624	Paula Jacques, Shareholder	406.442.1040
Aprio, LLP	Five Concourse Parkway Suite 100 Atlanta, GA 30328	J. Scott Barnett, CPA Partner	404.341.4584
Armanino, LLP	6 City Place Drive Suite 900 St Louis, MO 63141	Kyle Andrew Dodwell, CPA Alan Fine, CPA, JD Todd Goldenhersh, CPA	314.983.1388 314.983.1292 314.983.1205 925.790.2600
Backstrom, Gandhi & Soni, LLP	34-220 Gateway Drive, Suite 120 Palm Desert, CA 92211	Amita Gandhi	760.340.5547
Baker Tilly US, LLP	225 South Sixth St. Suite 2300 Minneapolis, MN 55402	Matthew David Johnson, CPA, CITP	612.876.4853
Bauknight Pietras & Stormer, P.A.	1501 Main Street Suite 600 Columbia, SC 29201	Bryan P. Hudson, Shareholder Christian R. Stormer, Shareholder David Michael Mead David Michael Ward, AICPA, SCACPA, SCCIA, VCIA, NCCIA Lindsay Lesesne Medlin, CPA	803.771.8943
BDO USA, LLP	221 East 4th Street Suite 100 Cincinnati, OH 45202	Chip Von Lehman	513.592.2400
BDO USA, LLP	99 Monroe Avenue, NW, Suite 800 Grand Rapids, MI 49503	Barbara A. Woltjer, CPA	616.802.3368
BDO USA, LLP	225 W. Illinois St. Suite 225 Chicago, IL 60654	Robb Zerfass	312.863.2320
BDO USA, LLP	339 Sixth Avenue Pittsburgh, PA 15222	Lawrence Barger	412.281.2501
Bee, Bergvall & Co.	936 Easton Road, Box 754 Warrington, PA 18976	James L. Bee	215.343.2727
Belfint, Lyons & Shuman, P.A.	1011 Center Road, Suite 310 Wilmington, DE 19805	Jeffrey Elwell, CPA	302.225.0600
Bennett Thrasher, LLP	3300 Riverwood Parkway Suite 700 Atlanta, GA 30339	Karen Mueller, CPA	770.396.2200 678.302.1429
Berkower LLC	Wayne Plaza II 155 Route 46 Wayne, NJ 07470	Maurice Berkower, CPA	732.510.1523
BKD, LLP	312 Walnut Street Suite 300 Cincinnati, OH 45202	Anthony M. Perazzo, Partner	513.621.8300
Brown Schultz Sheridan & Fritz	210 Grandview Avenue Camp Hill, PA 17011	Henry Straub, Principal	717.761.7171
Carr, Riggs, and Ingram, LLC	4360 Chamblee-Dunwoody Rd., Suite 420 Atlanta, GA 30341	Matthew Gunning, Partner	770.457.6606
Carr, Riggs, and Ingram, LLC	7550 Halycon Summit Drive Montgomery, AL 36117	Steven G. Williams, Partner	334.386.5219
Carr, Riggs, and Ingram, LLC	6601 Six Forks Road, Suite 340 Raleigh, NC 27615	Byron Scott Bailey, Jr., CPA, AICPA, CFE, CISA, CITP, CGMA	919.848.1259
Carr, Riggs, and Ingram, LLC	4004 Summit Blvd, Suite 800 Atlanta, GA 30319	Megan Serkedakis Makar, CPA, AICPA	770.394.8000
Casey Neilon, Inc.	503 N Division St. Carson City, NV 89703	Nicola Neilon, CPA	775.283.5555
CBIZ MHM, LLC	4722 North 24th St, Suite 300 Phoenix, AZ 85016	Anthony Mark Hakes, CPA, CGMA, AICPA	602.650.6225
Cherry Bekaert LLP	1029 Greene Street Augusta, GA 30901	Bonnie Lamb Cox, Partner	706.421.1364
Clark Schaefer Hackett & Co.	1 East Fourth Street Suite 1200 Cincinnati, OH 45202	Carl R. Coburn, President	513.241.3111
CliftonLarsonAllen LLP	103 W. McMillan St., Suite 2, Box 428 Marshfield, WI 54449	Todd M. Hasenbank, Principal	715.221.3039
CliftonLarsonAllen LLP	2 East Main St., Suite 120 Danville, IL 61834	Michael Meidel, Principal	217.442.1643
CliftonLarsonAllen LLP	610 W. Germantown Pike Suite 400 Plymouth Meeting, PA 19462	Kevin Mullin, CPA, ACFE	484.567.1707
Cover & Rossiter, PA	62 Rockford Road Wilmington, DE 19806	Eric Williams	302.656.6632
Crowe LLP	62 Memorial Road Suite 100 West Hartford, CT 06107	Glenn Saslow David A. Roberts Arthur M. Salvadori Todd Thiesfeldt Pamela Jean Cote, CPA Joseph Christopher Pieksza, CPA	860.470.2103 860.470.2107 860.470.2117 860.470.2114 860.470.2106 860.470.2112
Crowe LLP	105 Continental Place Suite 200 Brentwood, TN 37027	Kenneth Wills	615.360.5559
Crowe LLP	401 E. Jackson St Suite 2900 Tampa, FL 33602	Nathan Robnett, CPA	405.410.7597
Crowe LLP	750 N. St. Paul Suite 850 Dallas, TX 75201	Lisa E. Rivoire, CPA	214.777.5226
Crowe LLP	62 Memorial Rd West Hartford, CT 06107	Ryan Thomas Deming, CPA	860.470.2148
Deloitte & Touche LLP	200 Berkeley Street Boston, MA 02116	David J. Finnerty, Partner Robert A. Howard, Jr., Partner	617.437.2602 617.437.2594
Deloitte & Touche LLP	110 Morris St. Morristown, NJ 07960	Taryn C. Lynch, CPA	973.602.6000
Deloitte & Touche LLP	500 College Road Princeton, NJ 08540	David A. Geer, Director	609.520.2324
Deloitte & Touche LLP	201 N. Franklin Street Suite 3600 Tampa, FL 33602-5818	David M. Freitas, Audit Partner Thomas C. Hochhausler Partner Daniel A. Paone Director	813.983.5427 813.373.8325
Deloitte & Touche LLP	1601 Dodge Street Suite 3100 Omaha, NE 68028	Larissa L. Johnson, Partner	402.997.7212
Doug Granger, CPA, PA	201 Dort Street, Suite A Plant City, FL 33563	Doug Granger	813.752.1500
Dwight Darby & Company, P.A.	611 S. Magnolia Tampa, FL 33606	Dawn M. Lopez, Partner	813.251.2411
EisnerAmper, LLP	2015 Lincoln Highway Edison, NJ 08818	Kenneth Croarkin, Partner	732.947.3614
Elliot Davis, LLC	629 Market Street Suite 100 Chattanooga, TN 37402	Renee Brisendine Ford	423.308.0622
Ernst & Young, LLP	3200 Beechleaf Court, Suite 700 Raleigh, NC 27604	Amy Baker	919.981.2919
Ernst & Young, LLP	200 Clarendon Street Boston, MA 02116	John Palermo	617.375.3786
FMC CPAs	One American Center 3100 West End Avenue Suite 700 Nashville, TN 37203	Page Robble, CPA	615.292.3011
Faw, Casson & Co., LLP	160 Greentree Drive Dover, DE 19904	Jennings P. Hastings, CPA, ABV	302.674.4305
FORVIS, LLP	312 Walnut Street Suite 3000 Cincinnati, OH 45202	Natalia Lvovna Votaw, CPA, AICPAs	513.620.8300
Gary Mehta, CPA, EA	1000 N. West Street Suite 1200 Wilmington, DE 19801	Gary Mehta, CPA	302.858.0800
George P. Farley CPA	89 Highwood Ave. Tenafly, NJ 07670	George P. Farley, Captive Manager	201.563.2263
Grant Thornton LLP	4695 MacArthur Ct. Suite 1600 Newport Beach, CA 92660	Brandon Chapman Law, AICPA, CPA	949.608.5373
Grant Thornton LLP	124 Hebron Avenue, Suite 200 Glastonbury, CT 06033	Dana A. Wilson, Jr., Partner	860.781.6703
Grossman Yanak & Ford LLP	Three Gateway Center, Suite 1800 Pittsburgh, PA 15222	Jeffrey A. Ford, Partner	412.338.9300
Gunnip & Company LLP	2751 Centerville Road, Suite 300 Wilmington, DE 19808	Robert Wright	302.225.5161
Hill Barth & King, LLC	3110 Highland Road Hermitage, PA 16148	Dominic Mastropietro III, Principal	724.981.7550
HKG, LLP	1401 Quail Street Suite 140 Newport Beach, CA 92660	David Liptz	949.474.8500
HoganTaylor LLP	2222 South Utica Place, Suite 200 Tulsa, OK 74114	Calvin Rowland, Partner	918.745.2333
Insurance Industry Auditing and Consulting, LTD	555 E. Butterfield Road, Suite 209 Lombard, IL 60148	Jerome P. Dublan, CPA, Audit Partner	630.971.1200
JDS Professional Group	5670 Greenwood Plaza Blvd.Suite 200 Greenwood Village, CO 80111	Jill E. Korenek, Partner	303.771.0123
JLK Rosenberger LLP	5057 Keller Springs Road Addison, TX 75071	James Patrick Dougherty, AICPA, TXCPA, CalCPA	972.331.5917
JLK Rosenberger LLP	801 N. Brand Blvd Suite 550 Glendale, CA 91203	Ani Zadorian, CalCPA, AICPA William Vincent Rosenberger, CSCPA, AACPA, IASA, PADIC	818.334.8624
Johnson Lambert, LLP	100 Brigade St. Suite 100 Charleston, SC 29403	Alexander Murray, SCCIA, CPA	843.414.0339
Johnson Lambert, LLP	One Lawson Lane P.O. Box 525 Burlington, VT 05402-0525	Joshua W. Partlow, CPA Magali Welch, Partner Elyssa Ann Nagle	802.383.4812 802.383.4831 802.383.4848
Johnson Lambert, LLP	One Lawson Lane, 4th Floor Burlington, VT 05401	John Prescott, Partner	802.383.4811
Johnson Lambert, LLP	1 Independent Drive Suite 2202 Jacksonville, FL 32202	Rachel Perlmutter Ferguson, CPA, AICPA, IASA, FICPA	904.899.4241
Johnson Lambert, LLP	2300 St. George Rd Suite 200 Williston, VT 05495	Adam Matthew Dubuque, CPA, CPCU, ARM, ARE	802.383.4812
KFMR Katz Ferraro McMurtry PC	223 4th Avenue Suite 300 Pittsburgh, PA 15222	John R. McMurtry, CPA	412.471.0200
KPMG, LLP	303 Peachtree Street, NE Atlanta, GA 30308	Michael J. Grillaert, Partner	402.222.3456
KPMG, LLP	90 South 7th Street 4200 Wells Fargo Center Minneapolis, MN 55402	Edward J. Metzger, CPA	612.305.5325
KPMG, LLP	2500 Ruan Center, 666 Grand Ave Des Moines, IA 50309	M Sean Vicente, Partner	515.697.1108
KPMG, LLP	1021 E. Cary St Suite 2000 Richmond, VA 23219	Casey E. Bartok, Partner James Atchison, CPA	804.782.4200 804.782.4467
Kutchins, Robbins & Diamond, Ltd.	1101 Perimeter Drive Suite 760 Schaumburg, IL 60173	Christopher M. Cameron, Partner	847.278.4350
Lally & Co., LLC	5700 Corporate Drive Pittsburgh, PA 15237	Edward Gorski, CPA	412.367.8190
LaPorte Sehrt Romig & Hand, CPAs	1770 Saint James Place Houston, TX 77056	Harold Hidalgo	713.963.8008
Larson & Company	11240 South River Heights Drive, Suite 300 Salt Lake City, UT 84095	Daniel Joseph Bringhurst, CPA	801.651.5381
Larson & Company	11240 South River Heights Drive, Suite 300 Salt Lake City, UT 84095	Martha Hayes, CPA	801.984.1848
Larson & Company	11240 South River Heights Drive, Suite 300 Salt Lake City, UT 84095	Geri Ann Douglas, CPA	801.313.1900
LB&A Certified Public Accountants, PLLC	1801 Stanley Road, Suite 220 Greensboro, NC 27407	William C. Chesson, Partner	336.689.2482
Ledger Sharp LLC	370 New Central Avenue Lakewood, NJ 08701	Marc Smith, CPA	732.236.9930
Levine & Associates LLC	657 Central Avenue Suite 205 Cedarhurst, NY 11506	Josh Levine, CPA	516.666.8880
Liptz & Associates, Inc.	3857 Birch Street Suite 490 Newport Beach, CA 92660	David B. Liptz, Principal	949.474.8500
Lorady CPA, PLLC	5115 Maryland Way Brentwood, TN 37027	Steven Lorady, CPA	615.933.5221
Mantyla McReynolds, LLC	178 S. Rio Grande, Suite 200 Salt Lake City, UT 84101	E. Shane Grant, CPA	801.269.1818
MarksNelson, LLC	1310 East 104th Street Suite 300 Kansas City, MO 64131	Catherine M. Grassl, Partner	816.743.7700
Mayer Hoffman McCann P.C.	700 West 47th Street Suite 1100 Kansas City, MO 64112	Anthony Coble, Managing Director	816.945.5524
Mayer Hoffman McCann P.C.	PA Office Philadelphia, PA	David LaRosa	610.862.2200
Mayer Hoffman McCann P.C.	AZ Office Phoenix, AZ	David Miller	602.264.6835
McSoley McCoy & Co.	118 Tilley Drive, Suite 202 South Burlington, VT 05403	Peter McCoy James Salter Constance M. Fellion, Partner	802.658.1808
Moss Adams LLP	101 Second Street, 9th FL San Francisco, CA 94111	Chris Pritchard, Partner	415.677.8262
Munninghoff, Lange & Company	231 Scott Boulevard Covington, KY 41011	Brian Steppe, CPA	859.655.2300
Pershing, Yoakley & Associates, Inc.	2220 Sutherland Avenue Knoxville, TN 37919	J. Douglas Arnold, Principal	800.270.9629
PKC Kuebler, APC	27244 Via Industria Temecula, CA 92590	Laurie A. Ball, Audit Director	951.676.6555
Plante Moran, PLLC	27400 Northwestern Hwy. Southfield, MI 48037	Terry A. Olejnik, Partner	248.223.3388
Price Waterhouse Coopers, LLP	2001 Market Street, Suite 1700 Philadelphia, PA 19103	John Fosbenner	267.330.3000
Price Waterhouse Coopers, LLP	300 Madison Avenue New York, NY 10017	J. William Gordon, Jr., Senior Manager	646.471.7348
Price Waterhouse Coopers, LLP	101 West Washington Street Suite 1300 Indianapolis, IN 46204	Gabriel Alejandro, Partner Taisha De Souza, CPA	317.940.7156 317.222.2202
R&A CPAs, P.C.	4542 E. Camp Lowell Drive, Suite 100 Tucson, AZ 85712	Phillip C Dalrymple, CPA	520.881.4900
RC Holsinger Associates PC	117 VIP Drive Suite 220 Wexford, PA 15090	John Holt, President	724.934.4880
RH CPAs, PLLC	212 West Center Street Lexington, NC 27292	Diana Hardy, CPA, CFE, Partner	336.481.8281
Rives & Associates, LLP	212 West Center Street Lexington, NC 27292	Leon Rives II,CPA	336.248.8281
RSM US LLP	1 N. Old State Capitol Plaza, Suite 500 Springfield, IL 62701	Mark Tomaw, Partner	217.523.3370
RSM US LLP	850 Canal Street 4th Floor Stamford, CT 06902	Steve Kirn, Partner	203.905.5041
RSM US LLP	2021 South First Street Suite 110 Champaign, IL 61820	Jacqueline Hohn, Sr. Manager	217.363.4546
RSM US LLP	400 Locust St Suite 640 Des Moines, Iowa 50309	Joseph Michael Lee, Senior Manager	515.281.9214
RSM US LLP	801 Nicollet Avenue 11th Floor, West Tower Minneapolis, MN 55402	Steven J. Draxler, Partmer	612.376.9590
RSM US LLP	801 Nicollet Mall Suite 1100 Minneapolis, MN 55402	Carrie Lynn Esler	612.376.9370
RSM US LLP	700 Locust Street Suite 205 Dubuque, IA 52001	Frederick Lee Fischer, CPA	563.585.3162
Santora CPA Group	220 Continental Drive, Suite 112 Newark, DE 19713	William Santora	302.737.6200
Satty, Levine & Ciacco, CPAs, P.C.	125 Jericho Pike, Suite 200 Jericho, NY 11753	Frank Sluter, CPA	516.338.9500
Schneider Downs & Co., Inc.	One PPG Place, Suite 1700 Pittsburgh, PA 15222	Edward R. Friel, Shareholder	412.697.5257
Shoptaw, Labahn & Company, P.A.	915 West Main, Suite B Russellville, AR 72811	John W. Shoptaw, CPA	479.967.3600
Shores, Tagman, Butler & Company, PA	17 S. Magnolia Avenue Orlando, FL 32801	William Shores	407.872.0744
Skipper W. Riley, CPA	6008 Muirfield Drive Edmond, OK 73025	Skipper W. Riley	405.285.6960
Smith & Howard, PC	171 17th Street, Suite 900 Atlanta, GA 30363	Marvin Willis, CPA, CITP	404.874.6244
Strickland Hardee	409 W 2nd Ave Lexington, NC 27292	Travis Jackson Strickland, CPA	336.596.9034
TaylorChandler, LLC	5151 Hampstead High Street Suite 200 Montgomery, AL 36116	Britt Taylor, Partner Stefanie Chandler, Audit Manager	334.260.7774
Thomas Howell Ferguson P.A.	201 E. Kennedy Blvd. Suite 1111 Tampa, FL 33602	Christopher M. Howell, CPA	813.227.9100
VanLehman and Company, Inc.	4755 Lake Forest Drive Suite 100 Cincinnati, OH 45242	Andrew Donohoe, Shareholder	513.891.5911
Vertical Advisors LLP	1401 Dove Street Suite 630 Newport Beach, CA 92660	Peter V. DeGregori, Managing Partner	949.756.8080
W. B. Kania & Associates	71 N. Mount Vernon Avenue Uniontown, PA 15401	Byran Ponzurick or Paul Kania	724.437.2731
Warren Averett, LLC	2500 Acton Road Birmingham, AL 35243	Marlene M. McCain, CPA, MBA	205.769.3334
Weisermazars LLP	501 Office Center Drive, Suite 300 Fort Washington, PA 19034	Jeffrey Palmer, Partner	267.532.4323
Wertz & Company, LLP	5450 Trabuco Rd. Irvine, CA 92620	Russell Wertz, CEO	949.756.5000
Whisman Giordano & Associates, LLC	111 Continental Drive Newark, DE 19713	Joseph A. Giordano, President	302.266.0202
Wilke & Associates, LLP	1721 Cochran Road, Suite 200 Pittsburgh, PA 15220	Peter E. Fleming	412.278.2200
Wipfli LLP	2 West Baltimore Avenue Suite 210 Media, PA 19063	Mark B. Martinelli, Director	610.565.3930
WithumSmith+Brown, PC	5 Vaughn Drive Princeton NJ 08540	Richard Coyne	609.520.1188
WSRP, LLC	155 North 400 West, Suite 400 Salt Lake City, UT 84103	MacRay A. Curtis, CPA	801.328.2011
Zwick & Banyai, PLLC	20750 Civic Center Drive Suite 418 Southfield, MI 48076	Marc Zwick, AICPA, MICPA	248.356.2330

Authorized Service Providers

Authorized Actuaries/Actuarial Firms

Authorized Captive Insurance Managers

Certified Public Accountants

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