Captive domiciles.

Captive Domiciles

Captive domiciles are usually formed through enabling legislation and
must be prepared to take on the tasks of oversight and regulation.
Domiciles may use different criteria to define captives. The captive
counts provided below, unless otherwise noted, were provided by each
domicile according to its definition.

                  No. of
Domicile         Captives   Regulator

Anguilla            16 *    John Lawrence, Director, Anguilla Financial
                            Services Commission, P.O. Box 1575, The
                            Valley, Anguilla, British West Indies,
                            Phone: [phone], Fax: [phone]

Bahamas             20      Dr. Roger Brown, Registrar of Insurance
                            Companies, Office of the Registrar of
                            Insurance Companies, Manx Corporation
                            Center, West Bay Street, P.O. Box N-4849,
                            Nassau, Bahamas, Phone: [phone],
                            Fax: [phone], E-mail:
                            [e-mail]

Barbados           248 *    Carlos Belgrave, Supervisor of Insurance
                            and Pensions, Office of the Supervisor of
                            Insurance, Ministry of Finance and Economic
                            Affairs, Nicholas House, Broad Street,
                            Bridgetown, Barbados, Phone: [phone],
                            Fax: [phone], E-mail: [e-mail]

Bermuda           1330 *    Bermuda Monetary Authority, Burnaby House,
                            26 Burnaby Street, Hamilton, Bermuda,
                            HM 11, Phone: [phone], Fax:
                            441-292-7471, Web site: www.bma.bm

British Virgin     N/A      Michael Oliver, Director of Insurance,
Islands                     Financial Services Commission, Pasea
                            Estate, Road Town, Tortola, British Virgin
                            Islands, Phone: [phone], Fax:
                            284-494-50t6, E-mail: [e-mail]

Canada-British      15      Doug McLean, Director, Provincial
Columbia                    Operations, Ministry of Finance, Financial
                            Institutions Commission, Suite 1900, 1050
                            W. Pender St., Vancouver, British Columbia,
                            M6E 3S7 Canada, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.fic.gov.bc.ca

Cayman Islands     733      Mary-Lou Gallegos, Head - Insurance, Cayman
                            Islands Monetary Authority, 80E Shedden
                            Road, P.O. Box 10052, Cayman Islands, APQ,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            [e-mail]. Web site:
                            www.cimoney.com.

Finland-Aland        0 *    Alands Landskappsstyrelse,
                            Sjalvtyrelsegarden, PB 1060, AX - 22101
                            Marienahmn, Aland, Finland, Phone:
                            358-18-25-000, Fax: [phone],
                            Web site: www.aland.fi

Gibraltar           12 *    Financial Services Commission, P.O. Box
                            940, Suite 943, Europort, Gibraltar,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.fsc.gi/fsc/home.htm

Guam                 1 *    Department of Revenue and Taxation,
                            Building 13-1, 2nd Floor, Mariner Avenue,
                            Tiyan, Guam, 96913, Phone: [phone],
                            Fax: [phone], E-mail:
                            [e-mail], Web site:
                            http://ns.gov.gu

Guernsey           261      Guernsey Financial Services Commission,
                            P.O. Box 128, La Plaiderie Chambers,
                            St. Peter Port, Guernsey, Phone:
                            44-1481-712706, Fax: [phone],
                            E-mail: [e-mail]

Hong Kong          N/A      Richard Yuen Ving Fai, Commissioner of
                            Insurance, Office of the Commissioner of
                            Insurance, 21st Floor, Queensway Government
                            Offices, 66 Queensway, Hong Kong,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.info.gov.hk/oci

Ireland            205 *    Department of Enterprise, Trade &
                            Employment, Insurance Branch, 23 Kildare
                            Street, Dublin 2, Ireland, Phone:
                            353-1-631-2121, Fax: [phone],
                            Web site: www.insuranceireland.com

Isle of Man        130      HSBC House, Ridgway Street, Douglas,
                            Isle of Man, 1M1 1ER,
                            Phone: [phone],
                            Fax: [phone],
                            Web site: www.gov.im/ipa

Jersey              15 *    Nigel Woodroffe, Director of Insurance,
                            Insurance Division, Jersey Financial
                            Services Commission, Jersey,
                            Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.jerseyfsc.org

Liechtenstein        5 *    Office of National Economy, Au Strasse 15,
                            9490 Vaduz, Liechtenstein, Phone:
                            423-236-6940, Fax: [phone], Web site:
                            www.llv.li/amstellen/llv_avw_versicherunq/
                            home.htm

Luxembourg         260 *    Insurance Commissioner, 7 Boulevard Royal,
                            L-2016 Luxembourg, GD de Luxembourg,
                            Luxembourg, Phone: [phone], Fax:
                            352-22-6910, E-mail: [e-mail],
                            Web site: www.commassu.lu

Malaysia-          N/A      Labuan Offshore Financial Services
Labuan                      Authority, Level 17 Main Office Tower,
                            Financial Park Complex Jalan Medeka 87000
                            Labuan F.T., Malaysia

Mauritius           13 *    Mauritius Offshore Business Activities
                            Authority, 5th Floor, Block A Barkly Wharf,
                            Le Caudan Waterfront, Old Pavillion
                            Street Port Louis Mauritius Phone:
                            230-210-7000, Fax: [phone],
                            Web site: www.fscmauritius.org.

Netherlands         18 *    Bank van de Nederlandse Antillen,
Antilles                    Investment Institutions & Institutional
                            Investors, Simon Bolivar Plein 1, Willem
                            stad, Curacao, Netherlands Antilles,
                            Phone: [phone], Fax: [phone],
                            Web site: www.centralbank.an

Nevis               61      Timothy Caines, Registrar of Insurance,
                            Regulation & Supervision Department,
                            Ministry of Finance, P.O. Box 689, Main
                            Street, Charlestown, Nevis, Phone:
                            869-469-1469, Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.nevisfinance.com

Panama               8 *    Ricardo Garcia, Insurance Commissioner,
                            Ministry of Commerce and Industry, PO Box
                            832-1683, WTC, Panama, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.panama1.com

Singapore           49 *    Insurance Department, Financial Supervision
                            Group, Monetary Authority of Singapore,
                            10 Shenton Way, Singapore 079117,
                            Phone: [phone], Fax: [phone],
                            Web site: www.mas.gov.sg

St. Lucia          N/A      Kenny Davis Anthony, Minister of
                            International Financial Services, Financial
                            Services Supervision Unit, 2nd Floor,
                            Financial Centre, Bridge Street, Castries,
                            St. Lucia, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.stlucia.gov.lc

Switzerland         34 *    Federal Office of Private Insurance,
                            Friedheimweg 14, CH - 3003 Bern,
                            Switzerland, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.bpv.admin.ch

Turks and          N/A      Albert P. Smith, Superintendent of
Caicos                      Insurance, Financial Services Commission,
                            P.O. Box 173, Cockburn Town, Grand Turk,
                            Turks and Caicos, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.tcimall.tcflinancial

US Arizona          61      Rod Morris, Captive Administrator, Arizona
                            Department of Insurance, 2910 N 44th
                            Street, Suite 210, Phoenix, Arizona 85018,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.id.state.az.us

US Arkansas          1      Julie Benafield Bowman, State Insurance
                            Commissioner, Arkansas Insurance
                            Department, 1200 W. Third Street, Little
                            Rock, Arkansas 72201, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail]

US Colorado          9      Deborah Hulstrom, Supervisor of Corporate
                            Affairs, Colorado Division of Insurance,
                            1560 Broadway, Suite 850, Denver, Colorado
                            80202, Phone: [phone], E-mail:
                            [e-mail]

US Delaware         4       Delaware Insurance Department, 841 Silver
                            Lake Blvd., Dover, Delaware 19904,
                            Phone: [phone], Fax: [phone],
                            Web site: www.state.de.us/inscom

US Georgia          16      Chris Taylor, Regulatory Services, 6th
                            Floor, W. Tower, 2 Martin Luther King Jr.
                            Dr., Atlanta, Georgia 30334,
                            Phone: [phone], Fax: [phone],
                            Web site: www.inscomm.state.ga.us

US Hawaii          158      Craig Watanabe, Captive Insurance
                            Administrator, State of Hawaii Captive
                            Insurance Branch, 250 South King St.,
                            Suite 405, Honolulu, Hawaii 96813,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.state.hi.us/dcca/ins

US Illinois          8      Financial Corporate Regulatory Division,
                            Department of Insurance, 320 W. Washington
                            Street, Springfield, Illinois 62767,
                            Phone: [phone], Fax: [phone],
                            Web site: www.ins.state.il.us

US Kansas            1      Kenneth G. Abitz, Director of Financial
                            Surveillance Division, Kansas Insurance
                            Department, 420 SW 9th Street, Topeka,
                            Kansas 66612-1678, Phone: [phone],
                            E-mail: [e-mail]

US Kentucky          7      Pat Talley, Chief Financial Analyst, 215
                            W. Main Street, Frankfort, Kentucky 40601,
                            Phone: [phone], Web site:
                            doi.ppr.ky.gov/Kentucky

US Maine             0      Stuart Turney, Bureau of Insurance, 34
                            State House Station, Augusta, Maine 04333,
                            Phone: [phone], Fax: [phone],
                            Web site: www.state.me.us/pfr/ins/ins_
                            index.htm

US Montana           9      Cindy Monroe, 840 Helena Avenue, Helena,
                            Montana 59601, Phone: [phone]

US Nevada           62      Cliff King, Commissioner of Insurance,
                            Department of Business and Industry
                            Division of Insurance, 788 Fairview Drive,
                            Suite 300, Carson City, Nevada 89701,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.doi.state.nv.us/CF-
                            CaptiveInsurIndex.htm

US New York         33      Jody Wald, Captive Coordinator, NY
                            Insurance Department, 25 Beaver Street,
                            Room 367, New York, New York 10004,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.NYCaptives.com

US South           137      Clayton Ingrain, Alternative Risk Transfer
Carolina                    Division, South Carolina Department of
                            Insurance, PO Box 100105, Columbia, South
                            Carolina 29202, Phone: [phone],
                            E-mail: [e-mail]

US South             1      Wendell Malsam, Assistant Director-
Dakota                      Financial, South Dakota Division of
                            Insurance, 445 East Capitol Avenue,
                            Pierre, South Dakota 57501,
                            Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail]

US Tennessee         3      Jop Bunyasrie, Commerce and Insurance
                            Department, Volunteer Plaza 4th Floor,
                            500 James Robertson Parkway, Nashville,
                            Tennessee 37243, Phone: [phone],
                            Fax: [phone], Web site:
                            www.state.tn.us/commerce/insurance/
                            index.html

US Utah             15      Steve Fry, Chief Financial Examiner,
                            Utah Insurance Department, State Office
                            Building, Room 310, Salt Lake City,
                            Utah 84114, Phone: [phone],
                            Fax: [phone], E-mail: [e-mail]

US Vermont         466      Leonard D. Crouse, Deputy Commissioner,
                            Captive Insurance Division, Vermont
                            Department of Banking, Insurance,
                            Securities and Health Care Administration,
                            89 Main Street, Montpelier, Vermont
                            05620-3101, Phone: [phone],
                            Fax: [phone],
                            E-mail: [e-mail],
                            Web site: www.vermontcaptive.com

US Virgin            8      Division of Banking and Insurance,
Islands                     18 Kongens Gade, St. Thomas, Virgin
                            Islands 00802, Phone: [phone],
                            Fax: [phone], Web site:
                            www.usvi.net/usvi/Frame.html

US Washington,      47      Dana Sheppard, Acting Director, District
D.C.                        of Columbia Department of Insurance,
                            1400 L Street NW, Suite 400, Washington,
                            D.C. 20005, Phone: [phone],
                            Fax: [phone],

Vanuatu             30 *    Vanuatu Financial Services Commission,
                            Carnet Street, PMB 023, Port Mila, Vanuatu,
                            Phone: [phone], Fax: [phone],
                            E-mail: [e-mail], Web site:
                            www.vfsc.vu