| Company Name: | GUARDIAN |
| Employer identification number (EIN): | 135123300 |
| National Association of Insurance Commissioner's ID: | 64246 |
| NAIC Classification: | 64246 |
| IOA GROUP LLC | IOA GROUP LLC HEALTH & WELFARE BENEFIT PLAN | 2014-01-01 |
| GARFUNKEL WILD PC | GARFUNKEL WILD MEDICAL PLAN | 2007-01-01 |