| ONENATION INSURANCE COMPANY | — | F10476927 | 2005-01-01 | Active | INDIANAPOLIS |
| OPTIMUM RE INSURANCE COMPANY | — | F10419695 | 2005-01-01 | Active | DALLAS |
| ORDER OF UNITED COMMERCIAL TRAVELERS OF AMERICA | — | F10415453 | 2005-01-01 | Active | COLUMBUS |
| OXFORD LIFE INSURANCE COMPANY | — | F10476935 | 2005-01-01 | Active | PHOENIX |
| PACIFIC EMPLOYERS INSURANCE COMPANY | — | F10447969 | 2005-01-01 | Active | PHILADELPHIA |
| PACIFIC INSURANCE COMPANY | — | F10469534 | 2005-01-01 | Dissolved | CHICAGO |
| PACIFIC INSURANCE COMPANY LIMITED | — | F10469542 | 2005-01-01 | Active | |
| PAN-AMERICAN ASSURANCE COMPANY | — | F10476984 | 2005-01-01 | Active | NEW ORLEANS |
| PARAGON LIFE INSURANCE COMPANY | — | F10476992 | 2005-01-01 | Active | ST. LOUIS |
| PARK AVENUE LIFE INSURANCE COMPANY | — | F10477107 | 2005-01-01 | Active | BETHLEHEM |
| PARKER CENTENNIAL ASSURANCE COMPANY | — | F10477115 | 2005-01-01 | Active | STEVENS POINT |
| PARTNER REINSURANCE CO. OF THE U.S | — | F10419703 | 2005-01-01 | Active | GREENWICH |
| PARTNERRE INSURANCE COMPANY OF NEW YORK | — | F10447993 | 2005-01-01 | Active | GREENWICH |
| PAUL REVERE VARIABLE ANNUITY INSURANCE COMPANY | — | F10477149 | 2005-01-01 | Active | WORCHESTER |
| PAVONIA LIFE INSURANCE COMPANY OF MICHIGAN | — | F10452472 | 2005-01-01 | Active | DETROIT |
| PEAK PROPERTY & CASUALTY INSURANCE CORPORATION | — | F10448017 | 2005-01-01 | Active | ENGLEWOOD |
| PEERLESS INDEMNITY INSURANCE COMPANY | — | F10448033 | 2005-01-01 | Active | KEENE |
| PENINSULAR LIFE INSURANCE COMPANY | — | F10477164 | 2005-01-01 | Active | LAKE MARY |
| PENN INSURANCE AND ANNUITY COMPANY-THE | — | F10477172 | 2005-01-01 | Active | PHILADELPHIA |
| PENN MILLERS INSURANCE COMPANY | — | F10448041 | 2005-01-01 | Active | WILKES-BARRE |
| PENN NATIONAL SECURITY INSURANCE COMPANY | — | F10448058 | 2005-01-01 | Active | HARRISBURG |
| PENN-AMERICA INSURANCE COMPANY | — | F10469559 | 2005-01-01 | Active | HARTBORO |
| PENN-STAR INSURANCE COMPANY | — | F10448074 | 2005-01-01 | Active | HATBORO |
| PENNROSE EQUITIES | — | C06455034 | 2001-09-10 | Suspended | PHILADELPHIA |
| PENNSYLVANIA LIFE INSURANCE COMPANY | — | F10477180 | 2005-01-01 | Dissolved | LAKE MARY |
| PENNSYLVANIA MANUFACTURERS INDEMNITY COMPANY | — | F10448124 | 2005-01-01 | Active | BLUE BELL |
| PEOPLES BENEFIT LIFE INSURANCE COMPANY | — | F10477206 | 2005-01-01 | Dissolved | MALVERN |
| PETROLEUM CASUALTY COMPANY | — | F10448132 | 2005-01-01 | Active | HOUSTON |
| PHARMACISTS MUTUAL INSURANCE COMPANY | — | F10448157 | 2005-01-01 | Active | ALGONA |
| PHILADELPHIA AMERICAN LIFE INSURANCE COMPANY | — | F10477230 | 2005-01-01 | Active | HOUSTON |
| PHILADELPHIA INDEMNITY INSURANCE COMPANY | — | F10448173 | 2005-01-01 | Active | BALA CYNWYD |
| PHILADELPHIA INSURANCE COMPANY | — | F10469567 | 2005-01-01 | Active | BALA CYNWYD |
| PHILANTHROPIC MUTUAL FIRE INSURANCE COMPANY | — | F10452662 | 2005-01-01 | Active | PLYMOUTH MEETING |
| PHL VARIABLE INSURANCE COMPANY | — | F10477263 | 2005-01-01 | Active | HARTFORD |
| PHOENIX ASSURANCE COMPANY OF NEW YORK | — | F10452696 | 2005-01-01 | Active | SYRACUSE |
| PHOENIX INSURANCE COMPANY | — | F10452712 | 2005-01-01 | Active | HARTFORD |
| PHOENIX LIFE AND ANNUITY COMPANY | — | F10477313 | 2005-01-01 | Active | HARTFORD |
| PHOENIX NATIONAL INSURANCE COMPANY | — | F10477347 | 2005-01-01 | Active | HARTFORD |
| PHYSICIANS LIFE INSURANCE COMPANY | — | F10477354 | 2005-01-01 | Dissolved | OMAHA |
| PHYSICIANS MUTUAL INSURANCE COMPANY | — | F10477404 | 2005-01-01 | Dissolved | Omaha |
| PIONEER AMERICAN INSURANCE COMPANY | — | F10477446 | 2005-01-01 | Active | WACO |
| PIONEER SECURITY LIFE INSURANCE COMPANY | — | F10477461 | 2005-01-01 | Active | WACO |
| PLATTE RIVER INSURANCE COMPANY | — | F10452738 | 2005-01-01 | Active | MADISON |
| PMA CAPITAL INSURANCE COMPANY | — | F10452753 | 2005-01-01 | Active | Philadelphia |
| PMI MORTGAGE INSURANCE COMPANY | — | F10452787 | 2005-01-01 | Active | WALNUT CREEK |
| PODIATRY INSURANCE COMPANY OF AMERICA, A MUTUAL COMPANY | — | F10452803 | 2005-01-01 | Active | BRENTWOOD |
| POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA | — | F10495364 | 2005-01-01 | Active | CHICAGO |
| POTOMAC INSURANCE COMPANY OF ILLINOIS | — | F10452829 | 2005-01-01 | Active | BOSTON |
| PRE-PAID LEGAL CASUALTY, INCORPORATED | — | F10452845 | 2005-01-01 | Active | ADA |
| PREFERRED PROFESSIONAL INSURANCE COMPANY | — | F10452837 | 2005-01-01 | Active | OMAHA |