| CIGNA CONSTRUCTION CORP. | 
                        P01000119126 | 
                        INACT | 
                    
                    
                        | CIGNA DENTAL ADMINISTRATORS, INC. | 
                        J91144 | 
                        INACT/MG | 
                    
                    
                        | CIGNA DENTAL DATA SYSTEMS, INC. | 
                        M01797 | 
                        INACT/MG | 
                    
                    
                        | CIGNA DENTAL FACILITIES, INC. | 
                        452605 | 
                        INACT | 
                    
                    
                        | CIGNA DENTAL HEALTH, INC. | 
                        G14316 | 
                        Active | 
                    
                    
                        | CIGNA DENTAL HEALTH INCORPORATED | 
                        G29835 | 
                        NAME HS | 
                    
                    
                        | CIGNA DENTAL HEALTH OF FLORIDA, INC. | 
                        G29835 | 
                        Active | 
                    
                    
                        | CIGNA DENTAL MANAGEMENT SYSTEMS, INC. | 
                        453048 | 
                        INACT/MG | 
                    
                    
                        | CIGNA DIRECT MARKETING COMPANY, INC. | 
                        848979 | 
                        INACT | 
                    
                    
                        | CIGNA EMPLOYEE BENEFITS SERVICES, INC. | 
                        P14046 | 
                        INACT | 
                    
                    
                        | CIGNA EMPLOYERS INSURANCE COMPANY | 
                        848344 | 
                        NAME HS | 
                    
                    
                        | CIGNA ENTERPRISES CORP. | 
                        P97000088651 | 
                        INACT | 
                    
                    
                        | CIGNA-EVERNORTH SERVICES INC. | 
                        F21000000015 | 
                        Active | 
                    
                    
                        | CIGNA FINANCIAL ADVISORS, INC. | 
                        857717 | 
                        NAME HS | 
                    
                    
                        | CIGNA FINANCIAL INSTITUTION SOLUTIONS, INC. | 
                        F97000003939 | 
                        NAME HS | 
                    
                    
                        | CIGNA FIRE UNDERWRITERS INSURANCE COMPANY | 
                        817439 | 
                        NAME HS | 
                    
                    
                        | CIGNA FLOOD SERVICES, INC. | 
                        F97000003939 | 
                        NAME HS | 
                    
                    
                        | CIGNA FUNDING LLC | 
                        L24000497501 | 
                        Active | 
                    
                    
                        | CIGNA HEALTHCARE, INC. | 
                        F08000000513 | 
                        Active | 
                    
                    
                        | CIGNA HEALTHCARE OF FLORIDA, INC. | 
                        F17888 | 
                        Active |