EDUCATIONAL ENHANCEMENT FUNDING CORPORATION

FARMERS & MERCHANTS COOPERATIVE OIL COMPANY (MADISON)

HOPKINS FINANCIAL CORPORATION

FIDELITY CORPORATION

RISK ADMINISTRATION SERVICES, LLC

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South Dakota Companies — NAICS 5242 (Finance and Insurance)

Companies registered in South Dakota

EDUCATIONAL ENHANCEMENT FUNDING CORPORATION

FARMERS & MERCHANTS COOPERATIVE OIL COMPANY (MADISON)

HOPKINS FINANCIAL CORPORATION

FIDELITY CORPORATION

RISK ADMINISTRATION SERVICES, LLC