EX-21 3 exhibit21.htm LIST OF SUBSIDIARIES OF MMC (AS OF 2/16/2007) scratch_abe.pdf -- Converted by SECPublisher 4.0, created by BCL Technologies Inc., for SEC Filing

Marsh & McLennan Companies, Inc.
List of Subsidiaries
as of 2-16-2007

  Company Name  Domicile 
1  1302318 Ontario Inc.  Canada 
2  600 North Pearl Inc.  United States 
3  964886 Ontario, Inc.  Canada 
4  A. Constantinidi & CIA. S.C.  Uruguay 
5  ACTU Insurance Broking Pty Limited  Australia 
6  Administradora de Inmuebles Fin, S.A. de C.V.  Mexico 
7  Admiral Holdings Limited  England and Wales 
8  Admiral Underwriting Agencies Limited  England and Wales 
9  AFCO Premium Acceptance Inc.  United States 
10  AFCO Premium Credit LLC  United States 
11  Affinity Financial Incorporated  United States 
12  Aldgate Investments Limited  Bermuda 
13  Aldgate US Investments  England and Wales 
14  All Asia Sedgwick Insurance Brokers Corporation  Philippines 
15  American Overseas Management Corporation (Canada)  Canada 
16  APRIMAN, Inc.  United States 
17  Assivalo Comercial E Representacoes Ltda.  Brazil 
18  Assur Conseils Marsh S.A.  Senegal 
19  Australian World Underwriters Pty Ltd.  Australia 
20  Bain Clarkson Reinsurance Pty Ltd.  Australia 
21  Balis & Co., Inc.  United States 
22  Bau Assekuranz Vermittlungs GmbH  Germany 
23  Beatlance Limited  England and Wales 
24  Benefit Planners Pty Ltd.  Australia 
25  Biondo, L.L.C.  United States 
26  Bland Payne (South Aust.) Pty Limited  Australia 
27  Bowring (Bermuda) Investments Ltd.  Bermuda 
28  Bowring Marine Limited  England and Wales 
29  BRW Insurance & Financial Services Limited  Ireland 
30  BRW Insurance Brokers Limited  Ireland 
31  ByS Servicios Especiales, Agente de Seguros, S.A. de C.V.  Mexico 
32  C.T. Bowring & Co. (Insurance) Limited (In Liquidation)  England and Wales 
33  C.T. Bowring and Associates (Private) Limited  Zimbabwe 
34  C.T. Bowring Ireland Limited  Ireland 



35  C.T. Bowring Limited  England and Wales 
36  California Insurance Services, Inc.  United States 
37  Capatho AB  Sweden 
38  CarLease Luxembourg SA  Luxembourg 
39  Casualty Insurance Company Services, Inc.  United States 
40  Cecar Brasil Administracao e Corretagem de Seguros Ltda.  Brazil 
41  Claims and Recovery Management (Australia) Pty Limited  Australia 
42  Claims, Inc  United States 
43  Companias DeLima S.A.  Colombia 
44  Concord Securities Services, Inc.  United States 
45  Confidentia Life Insurance Agency Ltd.  Israel 
46  Confidentia Marine Insurance Agency (1983) Ltd.  Israel 
47  Constantinidi Marsh SA  Uruguay 
48  Consultores 2020 C.A.  Venezuela 
49  Consultores de Proteccion y Riesgos Ltda.  Colombia 
50  Consultores en Garantias, S.A. de C.V.  Mexico 
51  Corplex Inc.  United States 
52  Corporate Resources Group (Holdings) Ltd.  Virgin Islands, British 
53  Corporate Resources Group (UK) Limited  England and Wales 
54  Corporate Risk Limited  Scotland 
55  Corporate Systems Holding, Inc.  United States 
56  Corporate Systems, Inc.  United States 
57  Countryside, Inc  United States 
58  CRG (India) Private Ltd.  India 
59  CRG (Singapore) Pte Ltd  Singapore 
60  CRG (Thailand) Ltd.  Thailand 
61  CRG Finland OY  Finland 
62  CRG Holdings, Inc.  Philippines 
63  CRG HR SDN BHD  Malaysia 
64  CRG Iberica, SL  Spain 
65  CRG Ltd.  Hong Kong 
66  CRG S.A.  Switzerland 
67  CRG Sverige AB  Sweden 
68  Crucible, Inc.  United States 
69  Cruiselook Limited  England and Wales 
70  CS STARS LLC  United States 



71  Cullen Egan Dell (NZ) Limited  New Zealand 
72  Cumberland Brokerage Limited  Bermuda 
73  DCC Singapore Ventures Pte Ltd.  Singapore 
74  DCC Ventures, Inc.  United States 
75  DeLima Marsh S.A. - Los Corredores de Seguros S.A.  Colombia 
76  DeLima Mercer Agencia de Seguros Ltda.  Colombia 
77  DeLima Mercer Consultoria de Recursos Humanos Ltda.  Colombia 
78  Deutsche Post Assekuranz Vermittlungs GmbH  Germany 
79  Don A. Harris & Associates, Inc.  United States 
80  DVA - Deutsche Verkehrs-Assekuranz-Vermittlungs GmbH  Germany 
81  EnBW Versicherungs Vermittlung GmbH  Germany 
82  Encompass Insurance Agency Pty Ltd.  Australia 
83  Encon Group Inc.  Canada 
84  Encon Holdings, Inc.  Canada 
85  English Pension Trustees Limited  England 
86  Epsilon Insurance Company, Ltd.  Cayman Islands 
87  Excess and Treaty Management Corporation  United States 
88  Exmoor Management Company Limited  Bermuda 
89  Fact Finders (Asia) Ltd.  Isle of Man 
90  Fact Finders (Singapore) Pte Ltd.  Singapore 
91  FDC Acquisition, Inc.  United States 
92  Fenchurch Insurance Brokers Pty. Limited  Australia 
93  Fernando Mesquida y Asociados SA  Argentina 
94  Fielding Premium Finance Pty Ltd.  Australia 
95  Financial Research, Inc.  United States 
96  FPR Limited  England and Wales 
97  G. E. Freeman Insurance Agency Limited  Canada 
98  G.C. & Company, LLC  United States 



99  Gem Insurance Company Limited  Bermuda 
100  General de Courtage D'Assurance  Togo 
101  Gerenciadora de Riesgos S.A.  Argentina 
102 Gradmann & Holler GbR  Germany 
103  GSC Grupo de Servicos a Cortoes de Credito S/C Ltda.  Brazil 
104  Guy Carpenter & Cia (Mexico) S.A. de C.V.  Mexico 
105  Guy Carpenter & Cia., S.A.  Spain 
106  Guy Carpenter & Co. Labuan Ltd.  Malaysia 
107  Guy Carpenter & Company (Pty) Limited  South Africa 
108  Guy Carpenter & Company (Uruguay) S.A.  Uruguay 
109  Guy Carpenter & Company AB  Sweden 
110  Guy Carpenter & Company B.V.  Netherlands 
111  Guy Carpenter & Company Corredores de Reaseguros Limitada  Chile 
112  Guy Carpenter & Company GmbH  Germany 
113  Guy Carpenter & Company Limited  Ireland 
114  Guy Carpenter & Company Limited  England and Wales 
115  Guy Carpenter & Company Limited  New Zealand 
116  Guy Carpenter & Company Peru Corredores de Reaseguros S.A.  Peru 
117  Guy Carpenter & Company Private Limited  Singapore 
118  Guy Carpenter & Company Pty. Limited  Australia 
119  Guy Carpenter & Company S.r.l.  Italy 
120  Guy Carpenter & Company Venezuela, C.A.  Venezuela 
121  Guy Carpenter & Company, Limited  Hong Kong 
122  Guy Carpenter & Company, LLC  United States 
123  Guy Carpenter & Company, Ltd./Guy Carpenter & Compagnie, Ltee  Canada 
124  Guy Carpenter & Company, Ltda.  Brazil 
125  Guy Carpenter & Company, S.A.  Belgium 
126  Guy Carpenter & Company, S.A.  France 
127  Guy Carpenter & Company, S.A.  Argentina 
128  Guy Carpenter Broking, Inc.  United States 
129  Guy Carpenter Colombia Corredores de Reaseguros Ltda.  Colombia 
130  Guy Carpenter Insurance Strategy, Inc.  United States 
131  Guy Carpenter Japan, Inc.  Japan 
132  Guy Carpenter Mexico Intermediario de Reaseguro, S.A. de C.V.  Mexico 



133  Guy Carpenter Reinsurance Brokers Philippines, Inc.  Philippines 
134  Hansen International Limited  United States 
135  Heath Aviation Insurance Broking Pty Ltd  Australia 
136  Heath Fielding Asia Pacific Pty Ltd.  Australia 
137  Heath Fiji  Fiji 
138  Heath Lambert Australia Pty Ltd.  Australia 
139  Heath Lambert New Zealand Ltd.  New Zealand 
140  Heath Lambert Professional Indemnity Pty Ltd.  Australia 
141  Heath Lambert Re Pty Limited  Australia 
142  Heath Lambert Workers Compensation Pty Limited  Australia 
143  Henry Ward Johnson & Company Insurance Services, Inc.  United States 
144  HL Minors Pty Ltd.  Australia 
145  HLG Australasia (SA) Pty LTd.  Australia 
146 HLG Australasia Pty Ltd.  Australia 
147  HLG Underwriting Agency Limited  New Zealand 
148  IFR Investigative Research, Inc.  Canada 
149  IFS Insurance Broking Pty Limited  Australia 
150  Industrial Risks Protection Consultants  Nigeria 
151  Informed Sources Holdings Limited  England and Wales 
152  Informed Sources International Limited  England and Wales 
153  Informed Sources International, Inc.  United States 
154  InPhoto Surveillance, Inc.  United States 
155  Insbrokers Ltda.  Uruguay 
156  Insolutions Limited  England and Wales 
157  Insurance Brokers of Nigeria Limited  Nigeria 
158  Insurance Finance Australia Pty Ltd.  Australia 
159  Inter Cora  Niger 
160  Interlink Securities Corp.  United States 
161  Inverbys, S.A. de C.V.  Mexico 
162  Invercol Limited  Bermuda 
163  Irish Pensions Trust Limited  Ireland 
164  J&H Benefits Plus, Inc.  Philippines 
165  J&H Marsh & McLennan (UK) Limited  England and Wales 
166  J&H Marsh & McLennan Ireland Limited  Ireland 
167  J&H Marsh & McLennan Limited  Hong Kong 
168  J&H Marsh & McLennan Norway A.S.  Norway 
169  James Wigham Poland International Limited  England and Wales 
170  Japan Affinity Marketing, Inc.  Japan 
171  Johnson & Higgins (Bermuda) Limited  Bermuda 
172 Johnson & Higgins Holdings Limited  England and Wales 
173   Johnson & Higgins Intermediaries (Cayman) Ltd.  Cayman Islands 
174  Johnson & Higgins Ireland Limited  Ireland 



175  Johnson & Higgins Limited  England and Wales 
176  Johnson & Higgins Management Services, Ltd.  Bermuda 
177  Johnson & Higgins Willis Faber (U.S.A.) Inc.  United States 
178  Johnson & Higgins Willis Faber Holdings, Inc.  United States 
179  K.A. Uruguay SRL  Uruguay 
180  KA de Mexico de S de R de CV  Mexico 
181  KA Services de Mexico  Mexico 
182  Kagis, LLC  United States 
183 KCMS II LLC  United States 
184  KCMS, Inc.  United States 
185 Kessler & Co Inc.  Switzerland 
186  Kessler Financial Services Inc  Switzerland 
187  Kessler Prevoyance Inc.  Switzerland 
188  Kininmonth Lambert Australia Pty Ltd.  Australia 
189  Kroll (Beijing) Business Risk Management Consulting Co., Ltd.  China 
190  Kroll Associates (Asia) Limited  Hong Kong 
191  Kroll Associates (Australia) Pty Limited  Australia 
192  Kroll Associates (India) Private Limited  India 
193  Kroll Associates (Pty) Limited  South Africa 
194  Kroll Associates (S) Pte Ltd.  Singapore 
195  Kroll Associates Brasil Ltda.  Brazil 
196  Kroll Associates Iberia, S.L.  Spain 
197  Kroll Associates International Holdings Inc.  United States 
198  Kroll Associates Phillipines, Inc.  Philippines 
199  Kroll Associates SA  Belgium 
200  Kroll Associates SA (Argentina)  Argentina 
201 Kroll Associates Srl  Italy 
202  Kroll Associates UK Limited  England and Wales 
203  Kroll Associates, Inc.  United States 
204  Kroll Background America Corporation Canada  Canada 
205  Kroll Background America, Inc.  United States 
206  Kroll Background of America of Florida  United States 
207  Kroll Background Screening (Pty) Limited  South Africa 
208  Kroll Background Screening Spolka Z.o.o.  Poland 
209 Kroll Background Worldwide Limited  England and Wales 
210  Kroll Buchler Phillips Limited  England and Wales 
211  Kroll Certico Acquisition Inc.  United States 
212  Kroll Chile S.A.  Chile 



213  Kroll Consulting Canada Co.  Canada 
214  Kroll Cooper Management LLC  United States 
215  Kroll Corporate Finance Limited  England and Wales 
216  Kroll Crisis Management Group, Inc.  United States 
217  Kroll Electronic Recovery, Inc.  United States 
218  Kroll Fact Finders Ltd.  Hong Kong 
219  Kroll Factual Data, Inc.  United States 
220  Kroll Forensic Accounting Limited  England and Wales 
221  Kroll Government Services International, Inc.  United States 
222  Kroll Government Services, Inc.  United States 
223  Kroll Holdings Limited  England and Wales 
224  Kroll Holdings SA  Argentina 
225  Kroll Holdings, Inc.  United States 
226  Kroll Inc.  United States 
227  Kroll Information Services, Inc.  United States 
228  Kroll International, Inc.  United States 
229  Kroll Laboratory Specialists, Inc.  United States 
230  Kroll Limited  England and Wales 
231  Kroll Lindquist Avey Limited  England and Wales 
232  Kroll Lindquist Avey, Inc.  United States 
233  Kroll Municipal Services, Inc.  United States 
234  Kroll Ontrack GmbH (Germany)  Germany 
235  Kroll Ontrack Iberia, S.L.U  Spain 
236  Kroll Ontrack Legal Technologies Limited  England and Wales 
237  Kroll Ontrack Limited  England and Wales 
238  Kroll Ontrack sarl  France 
239  Kroll Ontrack, Inc.  United States 
240  Kroll Real Estate Services, Inc.  United States 
241  Kroll Restructuring Ltd.  Canada 
242  Kroll Schiff Associates, Inc.  United States 
243  Kroll Security Group Limited  England and Wales 
244  Kroll Security International (Afghanistan) Limited  England and Wales 
245  Kroll Security International, S.L.  Spain 
246  Kroll Stevens Corporation  United States 
247  Kroll Talbot Hughes Deutschland GmbH  Germany 
248  Kroll Talbot Hughes France SAS  France 
249  Kroll Talbot Hughes Limited  England and Wales 
250  Kroll Zolfo Cooper Limited  England and Wales 
251  Kroll Zolfo Cooper, LLC  United States 
252  KZC Catalyst Partners, LLC  United States 



253  KZC Services LLC  United States 
254  Laboratory Specialists of America, Inc.  United States 
255  LAMB Acquisition II, Inc.  United States 
256  LAMB Acquisition, Inc.  United States 
257  Lambco International, Inc.  United States 
258  Law and Business Economics Limited  England and Wales 
259  Legal & Commercial Insurances Limited  Ireland 
260  Les Conseillers Dpt. Inc.  Canada 
261  Lippincott & Margulies, Inc.  United States 
262  LL Australia Pty Ltd.  Australia 
263  LL Pty Ltd.  Australia 
264  Llenrup Participaues S.C. Ltda.  Brazil 
265  Lowndes Lambert Pty Ltd.  Australia 
266  Lynch Insurance Brokers Limited  Barbados 
267  M&M Vehicle, L.P.  United States 
268  M.B. Fitzpatrick Limited  Ireland 
269  Maginnis & Associates Agency of Ohio, Inc.  United States 
270  Marclen Holdings, Inc.  United States 
271  Marclen LLC  United States 
272  Marsh & Co. S.p.A.  Italy 
273  Marsh & McLennan (PNG) Limited  Papua New Guinea 
274  Marsh & McLennan (Singapore) Pte Ltd  Singapore 
275  Marsh & McLennan (South Australia) Pty Ltd  Australia 
276  Marsh & McLennan (WA) Pty. Ltd.  Australia 
277  Marsh & McLennan Agencies Pty. Ltd.  Australia 
278  Marsh & McLennan Argentina SA Corredores de Reaseguros  Argentina 
279  Marsh & McLennan C&I GP, Inc.  United States 
280  Marsh & McLennan Companies UK Limited  England and Wales 
281  Marsh & McLennan Companies, Inc.  United States 
282  Marsh & McLennan Finland Oy  Finland 
283  Marsh & McLennan Global Broking (Bermuda) Ltd.  Bermuda 
284  Marsh & McLennan GP I, Inc.  United States 
285  Marsh & McLennan GP II, Inc.  United States 
286  Marsh & McLennan Holdings GmbH  Germany 
287  Marsh & McLennan Holdings II, Inc.  United States 
288  Marsh & McLennan Holdings Limited  England and Wales 
289  Marsh & McLennan Holdings, Inc.  United States 
290  Marsh & McLennan Management Services (Bermuda) Limited  Bermuda 
291  Marsh & McLennan Pallas Holdings GmbH  Germany 



292  Marsh & McLennan Properties (Bermuda) Ltd.  Bermuda 
293  Marsh & McLennan Real Estate Advisors, Inc.  United States 
294  Marsh & McLennan Risk Capital Holdings, Ltd.  United States 
295  Marsh & McLennan Services Limited  England and Wales 
296  Marsh & McLennan Servicios, S.A. De C.V.  Mexico 
297  Marsh & McLennan Sweden AB  Sweden 
298  Marsh & McLennan Tech GP II, Inc.  United States 
299  Marsh & McLennan, Incorporated  United States 
300  Marsh (Bahrain) Company SPC  Bahrain 
301  Marsh (Hong Kong) Limited  Hong Kong 
302  Marsh (Insurance Brokers) LLP  Kazakhstan 
303  Marsh (Insurance Services) Limited  England and Wales 
304  Marsh (Isle of Man) Limited  Isle of Man 
305  Marsh (Middle East) Limited  England and Wales 
306  Marsh (Namibia) (Proprietary) Limited  Namibia 
307  Marsh (Proprietary) Limited  Botswana 
308  Marsh (Singapore) Pte Ltd  Singapore 
309 Marsh - Insurance Brokers ZAO  Russia 
310  Marsh A/S  Denmark 
311  Marsh AB  Sweden 
312  Marsh Africa (Pty) Limited  South Africa 
313  Marsh AG  Switzerland 
314  Marsh Argentina S.R.L.  Argentina 
315  Marsh Asia Pacific Management Pty. Ltd.  Australia 
316  Marsh Assessoria e Consultoria Empresarial S/C Ltda.  Brazil 
317  Marsh Assistencia e Administracao S/C Ltda.  Brazil 
318  Marsh Austria G.m.b.H.  Austria 
319  Marsh B.V.  Netherlands 
320  Marsh Brockman y Schuh Agente de Seguros y de Fianzas, S.A. de C.V.  Mexico 
321  Marsh Broker de Asigurare-Reasigurare S.R.L.  Romania 
322  Marsh Broker Japan, Inc.  Japan 
323  Marsh Canada Limited/Marsh Canada Limitée  Canada 
324  Marsh Captive Management Services Pty. Ltd.  Australia 
325  Marsh Commercial Insurance Agencies Pty Ltd.  Australia 
326  Marsh Conseil S.A.S.  France 
327 Marsh Corporate Services (Barbados) Limited  Barbados 



328  Marsh Corporate Services Isle of Man Ltd  Isle of Man 
329  Marsh Corporate Services Limited  England and Wales 
330  Marsh Corretora de Seguros Ltda.  Brazil 
331  Marsh d.o.o. Beograd  Serbia and Montenegro
332  Marsh d.o.o. za posredovanje u osiguranju  Croatia 
333  Marsh Direct, Inc.  Korea, Republic of 
334  Marsh E00D  Bulgaria 
335  Marsh Eurofinance BV  Netherlands 
336  Marsh Europe S.A.  Belgium 
337  Marsh Executive Benefits, Inc.  United States 
338  Marsh Finance B.V.  Netherlands 
339  Marsh Financial Insurance Services of Massachusetts, Inc.  United States 
340  Marsh Financial Services (Guernsey) Limited (in liquidation)  Guernsey 
341  Marsh Financial Services International Ltd.  Bermuda 
342  Marsh Financial Services Limited  England and Wales 
343  Marsh Financial Services Limited  Ireland 
344  Marsh Financial Services of Texas, Inc.  United States 
345  Marsh Financial Services, Inc.  United States 
346  Marsh Global Broking (Dublin) Limited  Ireland 
347  Marsh Global Broking Inc. (Connecticut)  United States 
348  Marsh Global Broking Inc. (Missouri)  United States 
349  Marsh Global Broking Inc. (New Jersey)  United States 
350  Marsh Global Broking Inc. (Texas)  United States 
351  Marsh Global Markets (Bermuda) Limited  Bermuda 
352  Marsh Global Markets GmbH  Germany 
353  Marsh GmbH  Germany 
354  Marsh Holding AB  Sweden 
355  Marsh Holdings (Proprietary) Limited  South Africa 
356  Marsh Holdings B.V.  Netherlands 
357  Marsh Inc.  United States 
358  Marsh India Private Limited  India 
359  Marsh INSCO LLC  United Arab Emirates
360  Marsh Insurance & Investments Corp.  United States 
361  Marsh Insurance and Reinsurance Brokers LLC  Azerbaijan 
362  Marsh Insurance and Risk Management Consultants Ltd.  China 
363  Marsh Insurance Brokers (Macau) Limited  Macao 



364  Marsh Insurance Brokers (Malaysia) Sdn Bhd  Malaysia 
365  Marsh Insurance Brokers (Private) Limited  Zimbabwe 
366  Marsh Insurance Brokers Limited  England and Wales 
367  Marsh Intermediaries, Inc.  United States 
368  Marsh International Broking Holdings Limited  England and Wales 
369  Marsh International Holdings (Korea) Inc.  United States 
370  Marsh International Holdings II, Inc.  United States 
371  Marsh International Holdings, Inc.  United States 
372  Marsh International Limited  England and Wales 
373 Marsh Investment Services Limited  England and Wales 
374  Marsh Ireland Holdings Limited  Ireland 
375  Marsh Ireland Limited  Ireland 
376 Marsh Israel (1999) Ltd.  Israel 
377  Marsh Israel (Holdings) Ltd.  Israel 
378  Marsh Israel Consultants Ltd.  Israel 
379  Marsh Israel Insurance Agency Ltd.  Israel 
380  Marsh Israel Life and Pension Insurance Agency Ltd.  Israel 
381  Marsh Japan, Inc.  Japan 
382  Marsh Kft.  Hungary 
383  Marsh Kindlustusmaakler AS  Estonia 
384  Marsh Korea, Inc.  Korea, Republic of 
385  Marsh Life & Pension Oy  Finland 
386  Marsh Limited  New Zealand 
387  Marsh Limited  England and Wales 
388  Marsh Limited  Papua New Guinea 
389 Marsh Link Limited  England and Wales 
390   Marsh LLC  Ukraine 
391   Marsh LLC Insurance Brokers  Greece 
392   Marsh Ltd.  United States 
393   Marsh Ltd., Taiwan Branch  Taiwan, Province of China 
394   Marsh Luxembourg SA  Luxembourg 
395   Marsh Management Services (Barbados), Ltd.  Barbados 
396   Marsh Management Services (Bermuda) Ltd.  Bermuda 
397   Marsh Management Services (British Virgin Islands) Ltd  Virgin Islands, British 
398   Marsh Management Services (Cayman) Ltd.  Cayman Islands 
399   Marsh Management Services (Dublin) Limited  Ireland 
400  Marsh Management Services (Gibraltar) Limited  Gibraltar 
401  Marsh Management Services (Labuan) Limited  Malaysia 



402  Marsh Management Services (Luxembourg) SA  Luxembourg 
403  Marsh Management Services (USVI) Ltd.  United States 
404  Marsh Management Services Guernsey Limited  Guernsey 
405 Marsh Management Services Inc.  United States 
406  Marsh Management Services Isle of Man Limited  Isle of Man 
407  Marsh Management Services Jersey Limited  Jersey 
408  Marsh Management Services Malta Limited  Malta 
409  Marsh Management Services Singapore Pte. Ltd.  Singapore 
410  Marsh Management Services Sweden AB  Sweden 
411  Marsh Marine & Energy AB  Sweden 
412  Marsh Marine & Energy Limited  England and Wales 
413  Marsh Mercer Holdings (Australia) Pty Ltd  Australia 
414  Marsh Micronesia, Inc.  Guam 
415 Marsh Oy  Finland 
416  Marsh PB Co., Ltd.  Thailand 
417  Marsh Perú S.A. Corredores de Seguros  Peru 
418  Marsh Philippines, Inc.  Philippines 
419  Marsh Placement Consultoria e Assessoria de Resseguros Ltda.  Brazil 
420  Marsh Placement Inc.  United States 
421  Marsh Privat, A.I.E.  Spain 
422  Marsh Private Client Life Insurance Services  United States 
423  Marsh Pty. Ltd.  Australia 
424  Marsh Resolutions Pty Limited  Australia 
425  Marsh Risk Consulting B.V.  Netherlands 
426  Marsh Risk Consulting Limitada  Chile 
427  Marsh Risk Consulting Services S.r.L.  Italy 
428  Marsh Risk Consulting, S.L.  Spain 
429  Marsh Risk Management Pvt Ltd.  India 
430  Marsh S.A.  Belgium 
431  Marsh S.A.  France 
432  Marsh S.A. Corredores De Seguros  Chile 



433  Marsh S.p.A.  Italy 
434  Marsh s.r.o.  Czech Republic 
435  Marsh s.r.o.  Slovakia 
436  Marsh SA  Luxembourg 
437  Marsh SA (Argentina)  Argentina 
438  Marsh Saldana Inc.  Puerto Rico 
439  Marsh Secretarial Services Limited  England and Wales 
440  Marsh Services Limited  England and Wales 
441  Marsh Services S.A.S.  France 
442  Marsh Services Spolka z.o.o.  Poland 
443  Marsh SIA  Latvia 
444  Marsh Sigorta ve Reasurans Brokerligi A.S.  Turkey 
445  Marsh Spolka z.o.o.  Poland 
446 Marsh Szolgáltató Kft.  Hungary 
447  Marsh Treasury Services (Dublin) Limited  Ireland 
448  Marsh Treasury Services Limited  England and Wales 
449  Marsh Tunisia S.A.R.L.  Tunisia 
450  Marsh UK Group Limited  England and Wales 
451  Marsh UK Holdings Limited  England and Wales 
452  Marsh UK Limited  England and Wales 
453  Marsh USA (India) Inc.  United States 
454  Marsh USA Borrower LLC  United States 
455  Marsh USA Inc.  United States 
456  Marsh Venezuela C.A. Sociedad de Corretaje de Seguros  Venezuela 
457  Marsh Vietnam Insurance Broking Company Ltd  Viet Nam 
458  Marsh Vikela (Pty) Limited  South Africa 
459  Marsh, Lda.  Portugal 
460  Marsh, S.A. Mediadores de Seguros  Spain 
461  Marsh-Assureurs Conseils Tchadiens SARL  Chad 
462  Matthiessen Assurans AB  Sweden 
463  Matthiessen Reinsurance Ltd AB  Sweden 



464  Matthiessen Reinsurance Ltd AB  Sweden 
465  Mearbridge LLC  United States 
466  Mediservice Administradora De Planos De Saude Ltda.B  Brazil 
467  Medisure Affinity Services Limited  England and Wales 
468  Medisure Services Limited  England and Wales 
469  Medisure Trustees Limited  England and Wales 
470  Mercer Asesores de Seguros SA  Argentina 
471  Mercer Benefit Administration Pty Ltd  Australia 
472  Mercer Benefit Nominees Limited  Australia 
473  Mercer Benefit Services Pty Ltd  Australia 
474  Mercer Benefit Taxation Services Pty Ltd  Australia 
475  Mercer Benefits Broking Services Pty Ltd  Australia 
476  Mercer Broking Ltd.  Taiwan, Province of China 
477  Mercer Canada Securities Limited  Canada 
478  Mercer consultation en ressources humaines (Quebéc) limitée  Canada 
479  Mercer Consulting Group Verwaltungs GmbH  Germany 
480  Mercer Consulting Holdings Sdn. Bhd.  Malaysia 
481  Mercer Consulting Limited  England and Wales 
482  Mercer Corredores de Seguros Ltda.  Chile 
483  Mercer Corretora de Seguros Ltda  Brazil 
484  Mercer Danismanlik Anonim Sirketi  Turkey 
485  Mercer Delta Consulting Limited  England and Wales 
486  Mercer Delta Consulting Limited  Canada 
487  Mercer Delta Consulting LLC  United States 
488 Mercer Delta Consulting SAS  France 
489  Mercer Employee Benefit Services Limited  England 
490  Mercer Employee Benefits - Mediacao de Seguros, Lda.  Portugal 
491  Mercer Employee Benefits OY  Finland 
492  Mercer Global Investments, Inc.  United States 
493  Mercer Health & Benefits Administration LLC  United States 
494  Mercer Health & Benefits LLC  United States 
495  Mercer Holdings Canada, Inc.  United States 
496  Mercer Holdings, Inc.  United States 
497  Mercer HR Consulting Borrower LLC  United States 
498  Mercer HR Services, LLC  United States 
499  Mercer Human Resource Consulting (EB) Limited  England 
500  Mercer Human Resource Consulting (S) Pte Ltd  Singapore 



501  Mercer Human Resource Consulting a.s.  Czech Republic 
502  Mercer Human Resource Consulting A/S  Denmark 
503  Mercer Human Resource Consulting AB  Sweden 
504  Mercer Human Resource Consulting and Insurance Brokers Limited  Hungary 
505  Mercer Human Resource Consulting AS  Norway 
506  Mercer Human Resource Consulting B.V.  Netherlands 
507  Mercer Human Resource Consulting GmbH  Germany 
508  Mercer Human Resource Consulting GmbH  Austria 
509  Mercer Human Resource Consulting Korea Ltd.  Korea, Republic of 
510  Mercer Human Resource Consulting Lda.  Portugal 
511  Mercer Human Resource Consulting Limited  Ireland 
512  Mercer Human Resource Consulting Limited  New Zealand 
513  Mercer Human Resource Consulting Limited  Hong Kong 
514  Mercer Human Resource Consulting Limited  England and Wales 
515  Mercer Human Resource Consulting Limited/Mercer Consultation en Ressources Humaines Limitée  Canada 
516  Mercer Human Resource Consulting LLC  United States 
517  Mercer Human Resource Consulting Ltd  Japan 
518  Mercer Human Resource Consulting Ltd  Thailand 
519  Mercer Human Resource Consulting Ltd.  Taiwan, Province of China 
520  Mercer Human Resource Consulting Ltda  Brazil 
521  Mercer Human Resource Consulting Ltda.  Chile 
522  Mercer Human Resource Consulting of Puerto Rico, Inc.  Puerto Rico 
523 Mercer Human Resource Consulting OY  Finland 
524  Mercer Human Resource Consulting Pty Ltd  Australia 
525  Mercer Human Resource Consulting Pvt Ltd  India 
526  Mercer Human Resource Consulting S.A. de C.V.  Mexico 
527  Mercer Human Resource Consulting S.A.S.  France 
528  Mercer Human Resource Consulting SA  Argentina 
529  Mercer Human Resource Consulting SA  Switzerland 
530  Mercer Human Resource Consulting SA-NV  Belgium 
531  Mercer Human Resource Consulting Sdn. Bhd.  Malaysia 
532  Mercer Human Resource Consulting SP. Z.O.O.  Poland 



533  Mercer Human Resource Consulting Srl  Italy 
534  Mercer Human Resource Consulting, Inc.  United States 
535  Mercer Human Resource Consulting, Inc.  Philippines 
536  Mercer Human Resource Consulting, S.L.  Spain 
537  Mercer Inc.  United States 
538  Mercer Investment Consulting Limited  Ireland 
539  Mercer Investment Consulting, Inc.  United States 
540  Mercer Investment Nominees (NZ) Limited  New Zealand 
541  Mercer Investment Nominees Limited  Australia 
542  Mercer Ireland Holdings Limited  Ireland 
543  Mercer Legal (NSW) Pty Ltd  Australia 
544  Mercer Limited  England and Wales 
545  Mercer Management Consulting AG  Switzerland 
546  Mercer Management Consulting GmbH  Germany 
547  Mercer Management Consulting Group GmbH & Co. KG  Germany 
548  Mercer Management Consulting Holding GmbH  Germany 
549  Mercer Management Consulting Limited  England and Wales 
550  Mercer Management Consulting Limited/Conseillers en Gestion Mercer Limitée  Canada 
551  Mercer Management Consulting S.L.  Spain 
552  Mercer Management Consulting Servicios, S. de R.L. de C.V.  Mexico 
553  Mercer Management Consulting SNC  France 
554  Mercer Management Consulting Sociedade Unipessoal, Lda  Portugal 
555  Mercer Management Consulting, Inc.  United States 
556  Mercer Management Consulting, Ltd.  Bermuda 
557  Mercer Management Consulting, S. de R.L. de C.V.  Mexico 
558  Mercer MC Consulting Borrower LLC  United States 
559  Mercer Oliver Wyman Actuarial Consulting, Inc  United States 
560  Mercer Oliver Wyman Consulting Limited/Mercer Oliver Wyman Consultation Limitée  Canada 
561 

Mercer Oliver Wyman Corporate Risk Consulting Limited/Mercer Oliver Wyman, Consultation en Risques Des Entreprises Limitée 

Canada 
562  Mercer Oliver Wyman Corporate Risk Consulting, Inc.  United States 
563  Mercer Oliver Wyman Limited  England and Wales 
564  Mercer Oliver Wyman Pte. Ltd.  Singapore 
565  Mercer Oliver Wyman Pty Ltd  Australia 
566  Mercer Pensionsraadgivning A/S  Denmark 
567  Mercer SAS  France 
568  Mercer Securities, Inc.  United States 
569  Mercer Sigorta Brokerligi Anonim Sirketi  Turkey 



570  Mercer Trust Company  United States 
571  Mercer Trustees Limited  England and Wales 
572  Mercer UK Limited  England and Wales 
573  Mercer Zainal Consulting Sdn Bhd  Malaysia 
574  MercerHR.com LLC  United States 
575  MercerHR.com, Inc.  United States 
576  MMC 28 State Street Holdings Inc.  United States 
577  MMC Borrower LLC  United States 
578  MMC Capital C&I GP, Inc.  United States 
579  MMC Capital Limited (in liquidation)  England and Wales 
580  MMC Capital Tech GP II, Inc.  United States 
581  MMC Capital, Inc.  United States 
582  MMC Enterprise Risk International, Ltd.  Bermuda 
583  MMC France S.A.  France 
584  MMC GP III, INC.  United States 
585  MMC International Treasury Centre Limited  England and Wales 
586  MMC Realty, Inc.  United States 
587  MMC Securities Corp.  United States 
588  MMC Securities Limited  England and Wales 
589  MMC UK Pension Fund Trustee Limited  England and Wales 
590  MMOW Limited  England and Wales 
591  MMRC LLC  United States 
592  MMRCH LLC  United States 
593  MMSC Holdings, Inc.  United States 
594  MOW Holding LLC  United States 
595  MPA (International) Limited  England and Wales 
596  Muir Beddal (Zimbabwe) Limited  Zimbabwe 
597  MVM Versicherungsberatungs Gesellschaft m.b.H.  Austria 
598  MVM Versicherungsmakler AG  Switzerland 
599  Nandix  Uruguay 
600  National Economic Research Associates, Inc.  United States 
601  National Medical Audit  United States 
602  National Psychopharmacology Laboratories, Inc.  United States 
603  NERA Australia Pty Ltd  Australia 
604  NERA do Brasil Ltda.  Brazil 
605  NERA S.R.L.  Italy 
606  NERA UK Limited  England and Wales 



607  Neuburger Noble Lowndes GmbH  Germany 
608  New Flag Asset Management Limited  England and Wales 
609  New Flag UK Holdings Limited  England and Wales 
610  New S.A.  Peru 
611  New Zealand Limited  New Zealand 
612  Normandy Reinsurance Company Limited  Bermuda 
613  OCR Ltd.  Australia 
614  Omega Indemnity (Bermuda) Limited  Bermuda 
615  Ontrack Data Recovery, Inc.  United States 
616  Organizacion Brockman y Schuh, S.A. de C.V.  Mexico 
617  Paladin Reinsurance Corporation  United States 
618  Palamerican Corporation  United States 
619  Pallas Marsh Corretagem de Seguros Ltda.  Brazil 
620  Panagora Asset Management, Inc.  United States 
621  Pension Trustees Limited  England and Wales 
622  Personnel Risk Management Limited  England and Wales 
623  PFT Limited  England and Wales 
624  PI Indemnity Company, Limited  Ireland 
625  PII Holdings, Inc.  United States 
626  Potomac Insurance Managers, Inc.  United States 
627  Prentis Donegan & Partners (Holdings) Limited  England and Wales 
628  Prentis Donegan & Partners Limited  England and Wales 
629  Price Forbes Australia Limited  Australia 
630  PT Marsh Indonesia  Indonesia 
631  PT Mercer Human Resource Consulting  Indonesia 
632  PT Quantum Computing Services  Indonesia 
633  PT Quantum Investments  Indonesia 
634  PT Quantum Support Services  Indonesia 
635  PT. Peranas Agung  Indonesia 
636  Putnam Advisory Company GP, Inc.  United States 
637  Putnam Advisory Company, Limited Partnership  United States 
638  Putnam Aviation Holdings, L.L.C.  United States 
639  Putnam Capital, L.L.C.  United States 
640  Putnam Fiduciary Trust Company  United States 
641  Putnam International Advisory Company S.A.  Luxembourg 
642  Putnam International Distributors, Ltd.  Cayman Islands 
643  Putnam Investment Holdings, LLC  United States 



644  Putnam Investment Management, LLC  United States 
645  Putnam Investments Argentina, S.A.  Argentina 
646  Putnam Investments Australia Pty Limited  Australia 
647  Putnam Investments Inc.  Canada 
648  Putnam Investments Limited  Ireland 
649  Putnam Investments Limited  England and Wales 
650  Putnam Investments Securities Co., Ltd.  Japan 
651  Putnam Investments Trust  United States 
652  Putnam Investments Trust II  United States 
653  Putnam Investments, LLC  United States 
654  Putnam Investor Services, Inc.  United States 
655  Putnam Retail Management GP, Inc.  United States 
656  Putnam Retail Management Limited Partnership  United States 
657  Putnam, LLC  United States 
658  Quality Facts, Inc.  United States 
659  Quorum Acquisition Corporation  United States 
660  Quorum Lanier  Philippines 
661  Quorum Litigation Services, LLC  United States 
662  R. Mees & Zoonen Holdings B.V.  Netherlands 
663  R.W. Gibbon & Son (Underwriting Agencies) Limited  England and Wales 
664  Reclaim Consulting Services Limited  England and Wales 
665  Reinmex de Colombia Corredores de Reaseguos, Ltda.  Mexico 
666  Reinmex Florida, Inc.  United States 
667  Reinsurance Solutions International Limited  England and Wales 
668  Reinsurance Solutions International, L.L.C.  United States 
669  Reitmulders & Partners B.V.  Netherlands 
670  Resolutions International Limited  United States 
671  ReSolutions International Limited  England and Wales 
672  Resource Benefit Associates  Nigeria 
673  Retirement Pension Trustee's Limited  Zimbabwe 
674  RIC Management Services Limited  Ireland 
675  Richard Sparrow and Company Limited  England and Wales 
676  Richard Sparrow Holdings Limited (In Liquidation)  England and Wales 
677  Risk Company A  Philippines 
678  Risk Company B  Philippines 
679   Rivers Group Limited  England and Wales 
680 RMB-Risk Management Beratungs-GmbH  Germany 
681 Roberts Donegan Limited  England and Wales 
682 Rockefeller Risk Advisors of Florida, Inc.  United States 
683 Rockefeller Risk Advisors, Inc.  United States 
684 RSI Solutions International, Inc.  United States 
685  RSL Insurances Pty Ltd.  Australia 



686 SAFCAR-Marsh  Mali 
687  SCIB (Bermuda) Limited  Bermuda 
688  Scientific Testing Laboratories, Inc.  United States 
689  Seabury & Smith Borrower LLC  United States 
690  Seabury & Smith, Inc.  United States 
691  Second Opinion Insurance Services  United States 
692 SEDFEMA Insurance Brokers, Inc.  Philippines 
693  Sedgwick (Bermuda) Limited  Bermuda 
694  Sedgwick (Deutschland) GmbH  Germany 
695  Sedgwick (Holdings) Pty. Limited  Australia 
696  Sedgwick (PNG) Limited  Papua New Guinea 
697  Sedgwick Africa Holdings (Proprietary) Limited  South Africa 
698  Sedgwick Alpha Limited (In Liquidation)  England and Wales 
699  Sedgwick Asia Pacific Limited  Australia 
700  Sedgwick Aviation Limited  England and Wales 
701  Sedgwick Benefits, Inc.  United States 
702  Sedgwick Bergvall Holdings AS  Norway 
703  Sedgwick Brimex (Guernsey) Limited  Guernsey 
704  Sedgwick Claims Management Services Limited  Ireland 
705  Sedgwick Construction Asia Limited  Hong Kong 
706  Sedgwick Consulting Group Limited  England and Wales 
707  Sedgwick Corporate and Employee Benefits Limited  Australia 
708  Sedgwick Dineen Group Limited  Ireland 
709  Sedgwick Dineen Ireland Limited  Ireland 
710  Sedgwick Dineen Limited  Ireland 
711  Sedgwick Dineen Trustees Limited  Ireland 
712  Sedgwick Energy & Marine Limited  England and Wales 
713  Sedgwick Energy (Insurance Services) Inc.  United States 
714  Sedgwick Energy Limited  England and Wales 
715  Sedgwick Far East Limited  England and Wales 
716  Sedgwick Financial Services Limited  England and Wales 
717  Sedgwick Forbes Middle East Limited  Jersey 
718  Sedgwick Group (Australia) Pty. Limited  Australia 
719  Sedgwick Group (Bermuda) Limited  Bermuda 
720  Sedgwick Group (Zimbabwe) Limited  Zimbabwe 
721  Sedgwick Group Limited  England and Wales 



722  Sedgwick Holdings (Private) Limited  Zimbabwe 
723  Sedgwick Hung Kai Insurance & Risk Management Consultants Limited  Hong Kong 
724  Sedgwick Inc.  United States 
725  Sedgwick Insurance Agencies Pty Limited  Australia 
726  Sedgwick Internationaal B.V.  Netherlands 
727  Sedgwick International Broking Services Limited (In Liquidation)  England and Wales 
728  Sedgwick International Marketing Services Inc  United States 
729  Sedgwick Kassman Limited  Papua New Guinea 
730  Sedgwick Life and Benefits, Inc.  United States 
731  Sedgwick Limited  England and Wales 
732  Sedgwick Ltd.  Australia 
733  Sedgwick Management Services (Barbados) Limited  Barbados 
734  Sedgwick Management Services (Bermuda) Limited  Bermuda 
735  Sedgwick Management Services (London) Limited  England and Wales 
736  Sedgwick Management Services (Private) Limited  Zimbabwe 
737  Sedgwick Management Services (Singapore) Pte Limited  Singapore 
738  Sedgwick Noble Lowndes (NZ) Ltd.  New Zealand 
739  Sedgwick Noble Lowndes (UK) Limited  England and Wales 
740  Sedgwick Noble Lowndes Asia Pacific Limited  Australia 
741  Sedgwick Noble Lowndes Group Limited  England and Wales 
742  Sedgwick Noble Lowndes Limited  Ireland 
743  Sedgwick Noble Lowndes Limited  England and Wales 
744  Sedgwick Noble Lowndes Limited  Hong Kong 
745  Sedgwick Noble Lowndes North America, Inc.  United States 
746  Sedgwick Noble Lowndes Trusteeship Services Limited  Australia 
747  Sedgwick Overseas Investments Limited  England and Wales 
748  Sedgwick Pte Ltd  Singapore 
749  Sedgwick Re Asia Pacific (Consultants) Private Limited  Singapore 
750  Sedgwick Re Asia Pacific Limited  Australia 
751  Sedgwick Reinsurance Brokers Limited  England and Wales 
752  Sedgwick Risk Management & Consultants (Private) Limited  Zimbabwe 
753 Sedgwick Risk Services AB  Sweden 
754  Sedgwick Superannuation Pty Ltd  Australia 
755  Sedgwick Sweden Aktiebolag  Sweden 
756  Sedgwick Trustees Limited  England and Wales 
757  Sedgwick UK Risk Services Limited  England and Wales 
758  Sedgwick Ulster Pension Trustees Limited  Northern Ireland 
759  Settlement Trustees Limited  England and Wales 
760  Shariffuddin-Sedgwick (B) Sdn Bhd  Brunei Darussalam 



761  SICAR Marsh SARL  Burkina Faso 
762  SNL Super Pty Ltd  Australia 
763  SOC Group Plc  England and Wales 
764  Societe Bargheon S.A.  France 
765  Societe d'Assurances et de Participations Guian S.A.  France 
766  Southampton Place Trustee Company Limited  England and Wales 
767  Southern Marine & Aviation Underwriters, Inc.  United States 
768  Southern Marine & Aviation, Inc.  United States 
769  Sudzucker Versicherungs-Vermittlungs GmbH  Germany 
770  Summit Management Company Limited  England 
771  Sundance B.V.  Netherlands 
772  Syndicate and Corporate Management Services, Inc.  United States 
773  Syndicate and Corporate Management Services, Limited  Bermuda 
774  Technical Insurance Management Services Pty Limited  Australia 
775  TH Lee Putnam Equity Managers Trust  United States 
776  TH Lee, Putnam Capital Management, L.L.C.  United States 
777  TH Lee, Putnam Capital, L.P.  United States 
778  The Carpenter Management Corporation  United States 
779  The Medisure Group Limited  England and Wales 
780  The Putnam Advisory Company, LLC  United States 
781  The Schinnerer Group, Inc.  United States 
782  The T&N Asbestos Trustee Company Limited  England and Wales 
783 TMR Insure-Broke Inc  Switzerland 
784  Tobelan S.A.  Uruguay 
785  Tower Hill Limited  England and Wales 
786  Tower Place Developments (West) Limited  England and Wales 
787  Tower Place Developments Limited  England and Wales 
788  Transbrasil Ltda.  Brazil 
789  Transglobe Management (Bermuda) Ltd.  Bermuda 
790  Triad Underwriting Management Agency, Inc.  United States 
791  U.S. Holding, Inc.  United States 
792  U.T.E. AMG  Spain 
793  U.T.E. Marsh - Aon Gil y Carvajal  Spain 
794  U.T.E. Marsh - CCM  Spain 
795  U.T.E. Marsh - CCM JCCM  Spain 
796  U.T.E. Marsh - Chang  Spain 
797  U.T.E. Marsh - Disbrok  Spain 
798  U.T.E. Marsh - Disbrok Diputacion  Spain 
799  U.T.E. Marsh - GDS  Spain 
800  U.T.E. Marsh - Salvado  Spain 
801  U.T.E. Marsh - Salvado Ayuntamiento  Spain 



802  U.T.E. Marsh - Zihurko  Spain 
803  U.T.E. Marsh - Zihurko Vitoria  Spain 
804  UABDB Marsh Lietuva  Lithuania 
805  UBM Consulting France International Management Consultants  France 
806  UBM Consultoria Internacional S/C Ltda.  Brazil 
807  Ulster Insurance Services Limited  Northern Ireland 
808  Undustrial Superannuation Administration Services Ltd.  Australia 
809  Uniservice Insurance Company Limited  Bermuda 
810  Unison Management (Bermuda) Ltd.  Bermuda 
811  Unison Management (Dublin) Limited  Ireland 
812  Unison Management (Finland) Oy  Finland 
813  Universal Ray S.A.  Uruguay 
814  Unused Subsidiary, Inc.  United States 
815  Van Vugt & Beukers B.V.  Netherlands 
816  Victor O. Schinnerer & Co. (Bermuda), Ltd.  Bermuda 
817  Victor O. Schinnerer & Company Limited  England and Wales 
818  Victor O. Schinnerer & Company, Inc.  United States 
819  Victor O. Schinnerer of Illinois, Inc.  United States 
820  Victoria Hall Company Limited  Bermuda 
821  Vikela Marsh (Proprietary) Limited  South Africa 
822  Wigham Poland Australia Pty. Limited  Australia 
823  Wigham Poland Limited  England and Wales 
824  Willcox, Barringer & Co. (California) Inc.  United States 
825  William M. Mercer (Aust) Ltd  Australia 
826  William M. Mercer (Canada) Limited/William M. Mercer (Canada) Limitée  Canada 
827  William M. Mercer AB  Sweden 
828  William M. Mercer Fraser (Irish Pensioneer Trustees) Limited  Ireland 
829  William M. Mercer Limited (NZ)  New Zealand 
830  William M. Mercer Philippines, Incorporated  Philippines 
831  William M. Mercer Tax Agents Pty Ltd  Australia 
832  William M. Mercer Ten Pas B.V.  Netherlands 
833  Winchester Bowring Limited  England and Wales 
834  WMM Haneveld Investment Consulting B.V.N  Netherlands 
835  WMM Services, Inc.  United States 
836  World Insurance Network Limited (in liquidation)  England and Wales 
837  Zolfo Cooper Advisors, Inc.  United States 
838 Zolfo Cooper Capital LLC  United States 
839  Zolfo Cooper Holdings, Inc.  United States 
840  Zolfo Cooper Management Advisors, Inc.  United States 
841  Zolfo Cooper Services, Inc.  United States