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  Anguilla   Bahamas     Bermuda  
Anguilla Bahamas Belize Bermuda
Cook Island Costa Rica
British Virgin Islands Cayman Cook Islands Costa Rica
  Gibraltar Hungary
  Gibraltar Hungary
Irland  
Irland   Isle of Man Jersey Labuan
Lieberia   Lichtenstein
Lieberia   Liechtenstein   Luxemburg    
Malaysia   Malta   Marshall Islands    
Malaysia   Malta   Marshall Islands   Mauritius GBC CAT I
    Netherlands Antilles   Nevis    
Mauritius GBC CAT II Netherlands   Neth. Antilles   Nevis    
Niue          
Niue   Panama   Poland   Samoa  
    Slovakia   Switzerland  
Seychelles   Singapore   Slovakia   Switzerland  
Turks Caicos        
Turks Caicos   UK LLP   UK Ltd.   Uruguay  
    Vanuatu      
USA Corporation   USA LLC   Vanuatu