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4th of February 2012

Actuarial

KPMG

KPMG

Kevin Lloyd

PO Box 493 GTCentury Yard, Cricket Square George Town Grand Cayman CAYMAN ISLANDS

Tel: +1 345 914 4345

Specialty: KPMG in the Cayman Islands provide audit, US tax and actuarial services to a variety of insurance clients including single-parent captives, group and association captives, rent-a-captives, Segregated Portfolio Companies and Class A insurers. These services also include healthcare, workers’ compensation, general liability, professional liability and auto and property risks. We welcome the opportunity to discuss your business needs.

SIGMA Actuarial Consulting Group, Inc.

SIGMA Actuarial Consulting Group, Inc.

AL Rhodes

5301 Virginia Way Suite 230 Brentwood TN 37027 USA

Tel: 615-376-5110 x202

Specialty: SIGMA provides casualty actuarial consulting services to risk managers, brokers, risk management consultants, TPAs and CPAs. The consulting services for captives include all analyses necessary to insure proper financial reporting and program funding. Our background includes experience in the process of analyzing captive insurance programs for entities of all coverages, sizes and types.

Aquila Risk Solutions SARL

Edouard Kutter 12, rue Jean Engling Luxembourg L-146 LUXEMBOURG

By The Numbers Actuarial Consulting, Inc.

9055 Land Grant Place Brentwood 3727 USA

Deloitte & Touche Llp

560 rue de Neudorf Grand-Duchy of Luxembourg Luxembourg L-2220 LUXEMBOURG

Elips Actuarial Services

Route d'Arlon 148 Luxembourg L-8010 STRASSEN LUXEMBOURG

Ernst & Young GmbH

Mergenthalerallee 3-5 65760 GERMANY

KPMG

9 Allee Scheffer L-2520 LUXEMBOURG

Merlinos & Associates, Inc.

3274-B Medlock Bridge Rd. Norcross Georgia 30092 USA

PriceWaterhouseCoopers (Bermuda)

Dorchester House 7 Church Street Hamilton HM 11 BERMUDA

PWC

4000 route d'Esch L1014 LUXEMBOURG