| KEMPER CASUALTY INSURANCE COMPANY | — | F10448348 | 2005-01-01 | Dissolved | LONG GROVE |
| KEMPER INDEPENDENCE INSURANCE COMPANY | — | F10448835 | 2005-01-01 | Active | LONG GROVE |
| KEMPER INVESTORS LIFE INSURANCE COMPANY | — | F10460970 | 2005-01-01 | Active | SCHAUMBURG |
| KEYSTONE STATE LIFE INSURANCE COMPANY | — | F10460988 | 2005-01-01 | Active | Northbrook |
| KNIGHTS OF PETER CLAVER, INC | — | F10415347 | 2005-01-01 | Active | NEW ORLEANS |
| KNIGHTS OF ST. JEROME OF ST. MARY'S COUNTY, MARYLAND | — | D16587420 | 1900-01-01 | Active | DAMERON |
| KURATED, WITH LOVE, L.L.C | — | W21602784 | 2021-04-07 | Suspended | UPPER MARLBORO |
| L M INSURANCE CORPORATION | — | F10448926 | 2000-01-01 | Active | BOSTON |
| LANDERS UNDERWRITING, INC | — | F10475812 | 2005-01-01 | Active | CHARLOTTESVILLE |
| LANDMARK AMERICAN INSURANCE COMPANY | — | F10464592 | 2005-01-01 | Active | ATLANTA |
| LANDMARK INSURANCE COMPANY | — | F10466852 | 2005-01-01 | Active | Boston |
| LAURIER INDEMNITY COMPANY | — | F10448975 | 2005-01-01 | Dissolved | MILWAUKEE |
| LEXINGTON INSURANCE COMPANY | — | F10466878 | 2005-01-01 | Active | BOSTON |
| LEXINGTON NATIONAL INSURANCE CORPORATION | — | F18304733 | 2017-10-02 | Active | BOCA RATON |
| LEXON INSURANCE COMPANY | — | F10450104 | 2005-01-01 | Active | LOUISVILLE |
| LIBERTY BANKERS LIFE INSURANCE COMPANY | — | F10461002 | 2005-01-01 | Active | DES MOINES |
| LIBERTY INSURANCE CORPORATION | — | F10450112 | 2005-01-01 | Active | FREDERICK |
| LIBERTY INSURANCE UNDERWRITERS, INC | — | F10450187 | 2005-01-01 | Active | BOSTON |
| LIBERTY INSURANCE UNDERWRITERS, INC | — | F10450120 | 2005-01-01 | Merged | NEW YORK |
| LIBERTY MUTUAL FIRE INSURANCE COMPANY | — | F10450138 | 2005-01-01 | Active | BOSTON |
| LIBERTY MUTUAL MID-ATLANTIC INSURANCE COMPANY | — | F10451185 | 2005-01-01 | Active | HARRISBURG |
| LIBERTY NATIONAL LIFE INSURANCE COMPANY | — | F10461028 | 2005-01-01 | Active | BIRMINGHAM |
| LIBERTY SURPLUS INSURANCE CORPORATION | — | F10466860 | 2005-01-01 | Active | BOSTON |
| LIFE AND HEALTH INSURANCE COMPANY OF AMERICA | — | F10461044 | 2005-01-01 | Dissolved | PLYMOUTH MEETING |
| LIFE INSURANCE COMPANY OF GEORGIA | — | F10461051 | 2005-01-01 | Active | ATLANTA |
| LIFE INSURANCE COMPANY OF THE SOUTHWEST | — | F10460962 | 2005-01-01 | Active | DALLAS |
| LIFE INVESTORS INSURANCE COMPANY OF AMERICA | — | F10466944 | 2005-01-01 | Dissolved | RAIDS |
| LINCOLN BENEFIT LIFE COMPANY | — | F10466951 | 2005-01-01 | Active | LINCOLN |
| LINCOLN HERITAGE LIFE INSURANCE COMPANY | — | F10466969 | 2005-01-01 | Active | PHOENIX |
| LINCOLN LIFE ASSURANCE COMPANY OF BOSTON | — | F10461010 | 2005-01-01 | Active | BOSTON |
| LINCOLN MEMORIAL LIFE INSURANCE COMPANY | — | F10466977 | 2005-01-01 | Active | AUSTIN |
| LINCOLN NATIONAL LIFE INSURANCE COMPANY | — | F10466985 | 2005-01-01 | Active | FT. WAYNE |
| LION INSURANCE COMPANY | — | F10450153 | 2005-01-01 | Active | TARPON SPRINGS |
| LM GENERAL INSURANCE COMPANY | — | F10450161 | 2005-01-01 | Active | BOSTON |
| LM PROPERTY AND CASUALTY INSURANCE COMPANY | — | F10450203 | 2005-01-01 | Active | BOSTON |
| LOMBARD INTERNATIONAL LIFE ASSURANCE COMPANY | — | F10415776 | 2005-01-01 | Active | PLYMOUTH MEETING |
| LOYAL AMERICAN LIFE INSURANCE COMPANY | — | F10467009 | 2005-01-01 | Active | AUSTIN |
| LUMBER MUTUAL INSURANCE COMPANY | — | F10448876 | 2005-01-01 | Active | FRAMINGHAM |
| LUMBRA ROBINSON & ASSOCIATES INC | — | F10475861 | 2005-01-01 | Active | MAITLAND |
| MAIN STREET AMERICA ASSURANCE COMPANY | — | F10450260 | 2005-01-01 | Active | KEENE |
| MANHATTAN NATIONAL LIFE INSURANCE COMPANY | — | F10467025 | 2005-01-01 | Active | CARMEL |
| MANHATTANLIFE ASSURANCE COMPANY OF AMERICA | — | F10428753 | 2005-01-01 | Active | Houston |
| MANUFACTURERS ALLIANCE INSURANCE COMPANY | — | F10450286 | 2005-01-01 | Active | BLUE BELL |
| MANUFACTURERS LIFE INSURANCE COMPANY OF AMERICA | — | F10467033 | 2005-01-01 | Active | BUFFALO |
| MANULIFE INSURANCE COMPANY | — | F10467041 | 2005-01-01 | Active | BOSTON |
| MAPFRE LIFE INSURANCE COMPANY | — | F10467322 | 2005-01-01 | Active | ST. LOUIS |
| MAPFRE REINSURANCE CORPORATION | — | F10450294 | 2005-01-01 | Active | FLORHAM PARK |
| MARK BROWN REALTY AND DEVELOPMENT GROUP, INC | — | D12017943 | 2007-07-11 | Dissolved | |
| MARKEL AMERICAN INSURANCE COMPANY | — | F10450302 | 2005-01-01 | Active | GLEN ALLEN |
| MARKEL GLOBAL REINSURANCE COMPANY | — | F10453454 | 2005-01-01 | Active | WARREN |