Authorized Service Providers

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

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

Administrator, Captive Insurance Program
Delaware Department of Insurance
820 North French Street, 3rd Floor
Wilmington, DE 19801

Forms

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

  • Form B-1 Biographical Affidavit
  • Form E-1 Actuarial Authorization Application
  • Form E-2 Captive Manager Authorization Application
  • Form E-3 Certified Public Accountant Authorization Application

Authorized Actuaries/Actuarial Firms

Name

Address

Contact

Telephone

ACR Solutions Group

1800 S. Ocean Drive, Suite 804
Hannandale, FL 33009

Allen Rosenbach

908.598.1555

Actuarial Advisors, Inc

100 South 5th Street, Suite 1230
Minneapolis, MN 55402

Lynn R. Carroll, Consulting Actuary

612.455.3332

Actuarial & Technical Solutions, Inc.

3900 Veterans Memorial Hwy.,
Suite 300
Bohemia, NY 11716

Steven P. Lattanzio,
President

631.471.8655

Actuaries, Inc.

5637 Forkwood Drive, NW
Acworth, GA 30101

Anthony Pipia

678.438.8696

AJA Risk Management Consultants

40 Railroad Street
Great Barrington, MA 01230

Ben Silberstein

413.528.6509

Alan Gray, Inc.

9 East 40th Street,
12th Floor
New York, NY 10016

Douglas W. Oliver, Chief Actuary

212.685.9026

Allegiant Actuarial Group, LLC

2581 Royalty Lane
South Jordan, UT 84095

Randall D. Ross,
Principal

801.556.4836

AmeRisk Consulting LLC

9002 North Cobre Drive
Phoenix, AZ 85028

James Rech

480.719.5661

An Actuarial Approach

11047 Tradition View Drive
Charlotte, NC 28269

Pradeep Kumar

704.607.3154

Aon Corporation

199 Water Street
9th Floor
New York, NY 10038

Kanika Vats

212.441.1452

AON Global Risk Consulting

2711 N. Haskell Avenue, Suite 800
Dallas, TX 75204

Mario Richard

214.989.2253

Artex Risk Solutions, Inc.

8800 E. Chaparral Road, Suite 230
Scottsdale, AZ 85250

James Ely

480.850.5229

Bartlett Actuarial Group

145 King Street,
Suite 203
Charleston, SC 29401

Legar é Westfall Gresham or
Brian Johnson

843.377.0993

Bartlett Actuarial Group

131 Main Street,
Suite 2B
Burlington, VT 05401

Jason D. Stubbs

802.861.3072

Benecon Group, Inc.

147 W. Airport Road
Lititz, PA 17543

Richard H Burd or
Brad M Kupcha

843.377.0993

Benefit Strategies Group, LLC

5957 S. Redwood Road
Salt Lake City, UT 84123

Ronald H. Snyder

801.264.8887

By the Numbers Actuarial Consulting, Inc.

9055 Land Grant Place
Brentwood, TN 37027

Lisa Nan Dennison

615.369.0753

CapRisk Consulting Group

3200 West End Avenue
Suite 500
Nashville, TN 37203

Jim Owen

877.747.5238

Complete Actuarial Solutions Company

6832 Old Dominion Drive
Suite 302
McLean, VA 22101

Alice Hart Edmondson,
Ahmad Shadman, or Mark E Burgess

Alice - 301.951.0976
Ahmad - 571.499.4238
Mark - 571.499.4233

Coulter & Associates

379 Princeton-Hightstown Road
Cranbury, NJ 08512

Thomas Coulter

609.443.4140

Demotech, Inc.

2715 Tuller Parkway
Dublin, OH 43017-2310

Joseph L. Petrelli, President or
Steven J. Groeschen

614.526.2160 or 614.526.2166

Epsilon Actuarial Solutions, LLC

4921 E. Mitchell Drive
Phoenix, AZ 85018

Julie Ekdom, ACAS, MAAA

602.692.7189

EVP Advisors, Inc.

P.O. Box 115
Wynnewood, PA 19096

Ricardo Verges

484.331.6259

Financial Risk Analysts, LLC

442 South Main Street,
Suite 22
Davidson, NC 28036

Robert W. Van Epps
Dan Reppert

704.895.9765

Genworth Financial, Inc.

700 Main Street
Lynchburg, VA 24504

Harry Dunn

434.948.5868

Glicksman Consulting, LLC

3124 NW 59 Street,
Suite 100
Boca Raton, FL 33496

Steven Glicksman

561.994.4385

Global Preferred Solutions, Inc.

950 Scales Road,
Suite 304
Suwanee, GA 30024

Edward F. McKernan, FSA, MAAA, or
Laura M Mockridge, FSA, MAAA, CLU

678.482.7735 or 678.482.7738

GPW and Associates/
GPW Actuarial Services

2700 North 3rd Street,
Suite 3050
Phoenix, AZ 85004

Joseph E. Kirsits or Ryan D. Hartman

602.200.6900

Hank Youngerman & Associates

1127 Martin Tavern Road
Morrisville, NC 27560

Hank Youngerman,
Principal

850.264.6009

Hay Group

4301 N. Fairfax Drive,
Suite 600
Arlington, VA 22203

Adam J. Reece

703.841.3119

Huggins Actuarial Services, Inc.

111 Veterans Square,
Second Floor
Media, PA 19603

Ronald (Rusty) Kuehn

610.892.1824

Lake Consulting, Inc.

7200 Bradley Blvd.,
Suite 100
Bethesda, MD 20817

Gary Lake

301.365.1964

Lockstone Advisors, LLC

27W130 Roosevelt Road
Suite 107
Winfield, IL 60190

John Steven Ritchie

630.260.0110

Marsh Captive Solutions

411 E. Wisconsin Avenue
Suite 1600
Milwaukee, WI 53202

 

414.491.4512

McGriff, Seibels & Williams, Inc.

5605 Glenridge Drive,
Suite 500
Atlanta, GA 30342

Joseph W. Tasker

404.497.7516

Merlinos & Associates, Inc.

3274-B Medlock Bridge Road
Norcross, GA 30092

Mark Brannon

678.684.4843

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

973.569.5835

Milliman, Inc.

One Penn Plaza,
38th Floor
New York, NY 10119

Derek Jones
Alan J. Routhenstein

646.473.3416
646.473.3105

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

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.

500 West Monroe Street
Chicago, IL 60661

Ronnie Fowler

312.627.6120

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

1200 N. Federal Highway
Suite 309
Boca Raton, FL 33432

Kyle M. Hales,
Principal

708.548.1696

Pinnacle Actuarial Resources, Inc.

2817 Reed Road,
Suite 2
Bloomington, IL 61704

Robert Walling

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

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

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

Stonewall Insurance Services

1415 Diamond Street
San Francisco, CA 94131

Turhan Enis Murguz

415.285.1035

Taylor-Walker & Associates, Inc.

7681 S Main Street
PO Box 156
Midvale, UT 84047

R. Glenn Taylor or Randall David Ross

801.562.2816

The Actuarial Advantage, Inc.

111 Veterans Square
Media, PA 19063

Dennis R. Henry
Kyle Mrotek

610.627.0702
262.402.8612

Towers Watson

Center Square East
1500 Market Street
Philadelphia, PA 19102

Michael Christian or Vincent Yezzi

215.246.6000 or 215.246.7331

Towers Watson

3500 Lenox Road
Suite 900
Atlanta, GA 30326

John Fenton
Duncan M. P. Briggs

404.365.1619
404.365.1710

Towers Watson

101 South Hanley
Suite 900
St. Louis, MO 63105

Elinor Friedman or Russel L. Sutter

314.719.5867 or 314.719.5834

Towers Watson

800 Boylston Street Prudential Tower
Boston, MA 02199

Martin Menard
Ann M. Conway

617.638.3724 or
617.638.3774

Towers Watson

525 Market Street
Suite 2900
San Francisco, CA 94105

Timothy Quinn

415.733.4100

Walter Haner & Associates, Inc.

239 Pollack Mountain Road
Cooperstown, NY 13326

Walter Haner, FCAS

607.264.8380

Windsor Strategy Partners, LLC

196 Princeton Hightstown Road,
Building 2, Suite 16
Princeton Junction, NJ 08550

Margaret Doyle

609.275.6550

 

Authorized Captive Insurance Managers

Name

Address

Contact

Telephone

Active Captive Management, LLC

16485 Laguna Canyon Road, Suite 250
Irvine, CA 92618

Park Eddy

949.727.0155

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

177 Meeting Street
Suite 470
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

Alliance Risk Management, LLC

9980 South 300 West
Suite 410
Sandy, UT 84070

J. Randall Richards or John R. Riley

801.990.1919

ALPS Risk & Insurance Services

111 North Higgins Avenue, Suite 200
Missoula, MT 59801

Daniel Seman, Director

406.523.3873

Alta Holdings, LLC

3080 Bristol Street,
Suite 630
Costa Mesa, CA 92626

Donald Rousso

949.269.1400

Alvarez & Marsal Wolverine Assurance Company, LLC

55 West Monroe
Suite 4000
Chicago, IL 60603

Peter W. Rossow

312.288.4014

Amethyst Captive Insurance Solutions, Inc.

150 Bank Street,
Suite 201
Burlington, VT 05401

James Girardin

802.735.1682

Amplitude Insurance Services Group, Inc.

2711 Centerville Road,
Suite 400
Wilmington, DE 19808

William Farrell, CPA

607.296.4503

Aon Risk Solutions

1 Poston Road, Suite 155
Charleston, SC 29407

Mike Coulter

843.614.3135

Artex Risk Solutions, Inc.

P.O. Box 2227
140 Kennedy Drive
South Burlington, VT 05407-2227

Brian Flinchum or Kevin Heffernan

802.861.6801

Artex Risk Solutions, Inc.

1635 N. Greenfield Road, Suite 115
Mesa, AZ 85205

Jeremy Huish

480.553.6221

Ascension Captive Insurance

3300 Cumberland Blvd.
Suite 325
Atlanta, GA 30339

Kim Bunting

404.965.3629

Atlas Management, LLC

7301 Carmel Executive Park, Suite 101
Charlotte, NC 28226

Martin Eveleigh,
Chairman

704.945.6620

Beecher Carlson Insurance Services, LLC

8390 E. Crescent Parkway, Suite 200
Greenwood Village, CO 80111

Jason Flaxbeard, Senior Managing Director

303.996.5408

Caitlin-Morgan Insurance Services

11555 N. Meridian Street, Suite 100
Carmel, IN 46032

Chris Murray, President

317.575.3979

Capstone Insurance Management, Ltd.

1980 Post Oak Blvd.,
Suite 1950
Houston, TX 77056

Stewart A. Feldman

713.800.0550

Capterra Risk Solutions

310-330 Grant Street, Suite 1320
Pittsburgh, PA 15219

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

Captive Planning Associates of New York

757 Third Ave.,
20th Floor
New York, NY 10017

Jonathan S. Berck

212.812.2165

Cascino & Associates, P.C.

385 Lincoln Avenue
Glencoe, IL 60022

Anthony E. Cascino, Jr.

847.835.2385

CIC Management, Ltd.

1911 Hillandale Road,
Suite 1020
Durham, NC 27705

Vance Syphers, Principal

919.309.1406

CIC Services, LLC

12020 Grigsby Chapel Road
Knoxville TN 37934

Sean G. King

865.591.9659

Congress Management Group
A Division of Congress Asset Exchange, LLC

656 Gage Lane
North Wales, PA 19454

John V. Maggi

215.882.0052

CT Insurance Management (Delaware) LLC

Corporate Trust Center
1209 Orange Street
Wilmington, DE 19801

Andrew McComb

441.278.7700

Definitive Insurance Management Services, Inc.

196 Princeton-Hightstown Road
Building 2, Suite 14A
Princeton Junction, NJ 08850

William Megna

609.378.5482

Delaware Holding Services Inc.

Foulkstone Plaza
1403 Foulk Road,
Suite 200
Wilmington, DE 19803

Clara Paschitti,
Vice President

302.656.8900

Elevate Captives, LLC

101 Park Avenue,
Suite 1100
Oklahoma City, OK 73102

Jerry D. Messick

405.443.2002

Enterprise Risk Strategies, LLC

4215 East McDowell Road, Suite 115
Mesa, AZ 85215

Louis Filipe,
Vice President

602.734.5764

Faegre B&D Group

1050 K Street, N.W., Suite 400
Washington, DC 20001

Lawrence J. Stern

215.369.0703

First State Captive Managers, LLC

1410 Russell Road, Suite 101
Paoli, PA 19301

William McPherson

610.727.0028

Folio Insurance Management (Cayman) Limited

2nd Fl. Windward 111, 85 Peninsula Avenue
Grand Cayman
KY1-1207
Cayman Islands

Simon Owen,
Insurance Director

+1-284-494-4717

Frontrunner Captive Management, LLC

The Nemours Building, Suite 1400
1007 Orange Street
Wilmington, DE 19801

Randall Beckie

212.278.1644

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.

2700 North 3rd Street, Suite 3050
Phoenix, AZ 85004

Charles Wanner,
Vice President

602.200.6921

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

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

Intercorp

1438-F W. Main Street
Ephrata, PA 17522-1345

Allen Barry

717.721.3500

Intuitive Captive Solutions, LLC

8400 E. Prentice Ave.,
Suite 645
Greenwood Village, CO 80111

Rick Eldridge,
President

303.691.8560

James River Business Solutions, LLC

2710 Kenbury Road
Richmond, VA 23225

Richard D. Eckis

804.859.6020

Juniata Management Corporation

5300 Derry Street
Harrisburg, PA 17111

Gregory German

717.561.4495

Kane (USA), Inc.

23 Rossimur Court
Wilton, CT 06897

Carlos A Oliveras,
Captive Manager

203.563.9779

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

824 N. Market Street, Suite 220
Wilmington, DE 19801

Tom Laskaris

866.246.5332

KRP Managers, LLC

One Tower Bridge,
Suite 275
Conshohocken, PA 19428

Joel Pina

610.941.7751

Marsh Management Services, Inc.

100 Bank Street,
Suite 610
Burlington, VT 05401

Julie Boucher

802.864.5912

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
Marietta, GA 30060

Doug Butler

770.429.1499

MIJS Captive Management, LLC

9900 Corporate Campus Drive, Suite 3000
Louisville, KY 40223

Alexander T. Galloway, III

502.410.6021

Monarch Entity Services, LLC

500 Delaware Avenue, 11th Floor
Wilmington, DE 19801

Lori Cooney, President

302.888.5811

M. R. Mead & Company, Inc.

7222 West Cermak Road, Suite 403
North Riverside, IL 60546

Michael R. Mead, CPCU

773.693.4990

Navigator Benefit Solutions, LLC

2011 St. Andrews Drive
Berwyn, PA 19312

Timothy J. Luedtke, Managing Director

610.296.3062

Oxford Management Company LLC

913 Ridgebrook Road
Suite 218
Sparks, MD 21552

Kevin E. Myers

410.742.1328

Pacific Risk Solutions, LLC

2897 Kalawao Street
Honolulu, Hawaii 96822

Tony Schmidt, President

808.988.3215

Patriot Captive Management, Inc.

401 E. Las Olas Blvd., Suite 1650
Fort Lauderdale, FL 33301

Eric Halter

980.224.1214

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

R & C Managers, LLC

9006 Patricia Lynn Lane
Sherwood, AZ 72120

Gary D. Chartier

404.414.7525

R & Q Quest Management Services USA, LLC

15255 N. 40th Street, Suite 109
Phoenix, AZ 85032

Richard P. Marshall

602.952.9532

Ridgeline Captive Management

226 Dean Avenue,
Suite 200
Oklahoma City, OK 73102

Gordon C. Amini

405.834.5978

Risk Management Advisors, Inc.

110 Pine Avenue,
Suite 310
Long Beach, CA 90802

Wesley Sierk,
ACI, CRIS

562.472.2846
ext. 211

Risk Services, LLC

1800 2nd Street,
Suite 909
Sarasota, FL 34236

Michael Rogers

800-226-0793

Ryan, Inc.

16220 N Scottsdale Road, Suite 650
Scottsdale, AZ 85254

Kenneth D. Kotch, Esq.

602.955.1792

Simpson & McCrady, d/b/a Capterra Risk Solutions

310-330 Grant Street, Suite 1320
Pittsburgh, PA 15219

Sandra L. Fenters

412.261.2222

Skajaquoda Management, Inc.

1001 Society Drive
Claymont, DE 19703

Einar Agustsson

302.465.3869

St. Charles Management Company, Inc.

1350 Avenue of the Americas, 18th Floor
New York, NY 10019

Peter H. Foley, President

212.596.3409

Strategic Risk Solutions (Vermont) Ltd.

2352 Main Street,
Suite 304
Concord, MA 01742

Brady Young

781.234.1498

Strategic Risk Solutions (Vermont) Ltd.

1627 Connecticut Avenue NW
Suite 6
Washington, DC 20005

Melissa Hancock

202.629.2724

Strategic Risk Solutions (Vermont) Ltd.

126 College Street,
Suite 400
Burlington, VT 05401

Patrick Theriault

802.861.2630

Sutterfield Financial Group, Inc.

501 East 4th St.
Bartlesville, OK 74003

Kevin Kornegay,
General Counsel

918.338.2255 (ext 228)

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 Road, Suite 300 Scottsdale, AZ 85258

Yves Lapointe

480.600.5615

The Complete Captive Solution, LLC

706 Rochester Road
Pittsburgh, PA 15237

Jeffrey J. Morella,
Esquire or
S. Shepard Werth, COO

412.837.1500

The Law Office of Hale Stewart

734A East 29th Street
Houston, TX 77009

Hale Stewart, Owner

281.890.0523

The Sanford Company

4468 Forsyth Road
Macon, GA 31210

John S. Neel, Jr.

478.474.0543

The Taft Companies, LLC

1620 Providence Road
Towson, MD 21286

Richard Goff

877.587.1763

The Towner Management Group LLC

148 College Street,
Suite 204
Burlington, VT 05401

Mary Richards,
Captive Manager

802.861.2930
ext. 104

USA Risk Group of South Carolina

1327C Ashley River Road, #200
Charleston, SC 29407

Paul Newton

800.872.7475

USA Risk Group (West), Inc.

15615 N. 71st Street, Suite 103
Scottsdale, AZ 85254

Marc John Lapointe

888.872.7475

Willis Captive Consulting Practice

233 S. Wacker Drive, Suite 200
Chicago, IL 60606

Ann Marie Towle(formerly Unger)

317.696.3881

Wilmington Trust SP Services, Inc.

1105 N. Market Street, Suite 1300
Wilmington, DE 19801

Richard Klumpp

302.651.8356

 

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

Albright, Persing and Associates, Ltd.

1025 Ridgeview Drive, Suite 300
Reno, NV 89519

Eric Kronawetter

775.826.5432

Alpern Rosenthal

339 Sixth Avenue,
8th Floor
Pittsburgh, PA 15222

Lawrence Barger, CPA

412.281.2501

Backstrom, Gandhi & Soni, LLP

34-220 Gateway Drive, Suite 120
Palm Desert, CA 92211

Amita Gandhi

760.340.5547

Bauknight Pietras & Stormer, P.A.

1517 Gervais Street,
PO Box 1330
Columbia, SC 29202

Bryan P. Hudson, Shareholder or
Christian R. Stormer, Shareholder

803.771.8943

BDO USA, LLP

99 Monroe Avenue, NW,
Suite 800
Grand Rapids, MI 49503

Barbara A. Woltjer, CPA

616.802.3368

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

James Whalen, Jr., V.P.

302.225.0600

Bennett Thrasher P.C.

3625 Cumberland Blvd.,
Suite 1000
Atlanta, GA 30339

Anton Hayward,
CPA

770.396.2200

Brown Smith Wallace, LLC

6 City Place Drive
Suite 900
St Louis, MO 63141

Aaron D. Cooper, CPA
Alan J. Fine, CPA
Larry Pevnick

314.983.1200
314.983.1292
314.983.1247

Clark Schaefer Hackett & Co.

1 East Fourth Street
Suite 1200
Cincinnati, OH 45202

Carl R. Coburn, President

513.241.3111

Clifton Gunderson, LLP

103 W. McMillan Street,
Suite 2, Box 428
Marshfield, WI 54449

Todd M. Hasenbank

715.387.6341

Cover & Rossiter, PA

62 Rockford Road
Wilmington, DE 19806

Eric Williams

302.656.6632

Crowe Horwath, LLP

105 Continental Place, Suite 200
Brentwood, TN 37027

Kenneth Wills

615.360.5559

Deloitte & Touche LLP

500 College Road
Princeton, NJ 08540

David A. Geer
Director

609.520.2324

Deloitte & Touche LLP

Suite 1200
201 E. Kennedy Blvd
Tampa, FL 33602

Thomas C. Hochhausler
Partner
Daniel A. Paone
Director

813.373.8325

Deloitte & Touche LLP

1601 Dodge Street
Suite 3100
Omaha, NE 68028

Larissa L. Johnson, Partner

402.997.7212

Demetrius Berkower LLC

Wayne Plaza II
155 Route 46
Wayne, NJ 07470

Maurice Berkower,
CPA

732.510.1523

Dixon Hughes, PLLC

1829 Eastchester Drive
High Point, NC 27265

Michael Wright,
CPA

336.889.5156

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

Elko & Associates, Ltd.

2 West Baltimore Avenue
Suite 210
Media, PA 19063

Mark B. Martinelli, Director

610.565.3930

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

Faw, Casson & Co., LLP

160 Greentree Drive
Dover, DE 19904

Jennings P. Hastings, CPA, ABV

302.674.4305

Gary Mehta, CPA, EA

1000 N. West Street
Suite 1200
Wilmington, DE 19801

Gary Mehta, CPA

302.858.0800

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

Michael Trolio,
CPA, CVA

302.225.5000

Habif, Arogeti & Wynne, LLP

Five Concourse Parkway, Suite 1000
Atlanta, GA 30328

J. Scott Barnett,
CPA, Partner

404.898.8483

HKG, LLP

17701 Cowan,
Suite 120A
Irvine, CA 92614

David Liptz

949.474.8500

Hogan Taylor LLP

6120 S. Yale Street, Suite 1200
Tulsa, OK 74105

Calvin Rowland,
Partner

918.496.1080

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

Johnson Lambert & Co., LLP

One Lawson Lane
P.O. Box 525
Burlington, VT 05402-0525

Joshua W. Partlow, CPA

802.383.4812

Johnson Lambert, LLP

One Lawson Lane,
4th Floor
Burlington, VT 05401

John Prescott,
Partner

802.383.4811

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

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

9065 South 1300 East
Sandy, UT 84094

Martha Hayes, CPA

801.984.1848

LB&A Certified Public Accountants, PLLC

1801 Stanley Road,
Suite 220
Greensboro, NC 27407

William C. Chesson, Partner

336.689.2482

Mantyla McReynolds, LLC

178 S. Rio Grande,
Suite 200
Salt Lake City, UT 84101

E. Shane Grant, CPA

801.269.1818

Marcum, LLP

10 Melville Park Road
Melville, NY 11747

John W. Green, CPA

631.414.4210

MarksNelson, LLC

1310 East 104th Street
Suite 300
Kansas City, MO 64131

Catherine M. Grassl, Partner

816.743.7700

McGladrey, LLP

1201 Edwards Mills Road
Suite 300
Raleigh, NC 27607

Jay Golonka,
Audit Partner

919.645.6809

McGladrey, LLP

15 S. Old State Capitol Plaza, Suite 200
Springfield, IL 62701

Mark Tomaw,
Partner

210.523.3370

McSolely McCoy & Co.

118 Tilley Drive,
Suite 202
South Burlington, VT 05403

Peter McCoy or
James Salter

802.658.1808

Munninghoff, Lange & Company

231 Scott Boulevard
Covington, KY 41011

Brian Steppe, CPA

859.655.2300

ParenteBeard LLC

100 Walnut Avenue, Suite 200
Clark, NJ 07066

Marc A. Smith, CPA, CPCU

848.467.3909

Pershing, Yoakley & Associates, Inc.

2220 Sutherland Avenue
Knoxville, TN 37919

J. Douglas Arnold, Principal

800.270.9629

Price Waterhouse Coopers, LLP

2001 Market Street,
Suite 1700
Philadelphia, PA 19103

John Fosbenner

267.330.3000

R&A CPAs, P.C.

4542 E. Camp Lowell Drive, Suite 100
Tucson, AZ 85712

Phillip C Dalrymple, CPA

520.881.4900

Rives & Associates, LLP

212 West Center Street
Lexington, NC 27292

Leon Rives II,CPA

336.248.8281

Santora CPA Group

220 Continental Drive, Suite 112
Newark, DE 19713

William Santora

302.737.6200

Saslow Lufkin & Buggy, LLP

10 Tower Lane
Avon, CT 06001

Glenn Saslow

860.678.9200

Satty, Levine & Ciacco, CPAs, P.C.

125 Jericho Pike,
Suite 200
Jericho, NY 11753

Frank Sluter, CPA

516.338.9500

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

Smart & Associates, LLP

80 Lancaster Avenue
Devon, PA 19333

Vincent R. Burke

610.254.2220

Smith & Howard, PC

171 17th Street,
Suite 900
Atlanta, GA 30363

Marvin Willis,
CPA, CITP

404.874.6244

W. B. Kania & Associates

71 N. Mount Vernon Avenue
Uniontown, PA 15401

Byran Ponzurick or
Paul Kania

724.437.2731

Weisermazars LLP

501 Office Center Drive,
Suite 300
Fort Washington, PA 19034

Jeffrey Palmer, Partner

267.532.4323

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