POLARIS FOUNDATION

Insurance and Financial

Owner

POLARIS INDUSTRIES INC.

AIRDRIVE

Vehicles

Owner

POLARIS INDUSTRIES INC.

RZR XP S

Vehicles

Owner

POLARIS INDUSTRIES INC.

THE AMERICAN POWERSPORTS CO.

Clothing and 2 other

Owner

POLARIS INDUSTRIES INC.

Vehicles

Owner

POLARIS INDUSTRIES INC.

POLARIS

Vehicles

Owner

POLARIS INDUSTRIES INC.

NORTHSTAR

Vehicles

Owner

POLARIS INDUSTRIES INC.

RZR RACING

Education and Entertainment

Owner

POLARIS INDUSTRIES INC.

RZR FACTORY RACING

Education and Entertainment

Owner

POLARIS INDUSTRIES INC.

MOUNTAINEER

Vehicles

Owner

POLARIS INDUSTRIES INC.

RIGHT TOOL. RIGHT PRICE.

Vehicles

Owner

POLARIS INDUSTRIES INC.

MPWR

Electrical and Scientific Apparatus and 2 other

Owner

POLARIS INDUSTRIES INC.

ADVENTURE ASSURE

Insurance and Financial

Owner

POLARIS INDUSTRIES INC.

FLOOD RUN

Fabrics and 3 others

Owner

POLARIS INDUSTRIES INC.

ENDEAVOR

Electrical and Scientific Apparatus

Owner

POLARIS INDUSTRIES INC.

TOUGH DOESN'T QUIT

Vehicles

Owner

POLARIS INDUSTRIES INC.

Cordage and Fibers and 7 others

Owner

POLARIS INDUSTRIES INC.

POLARIS THINK OUTSIDE

Cordage and Fibers and 7 others

Owner

POLARIS INDUSTRIES INC.

POLARIS

Cordage and Fibers and 7 others

Owner

POLARIS INDUSTRIES INC.

TRAIL PRO

Electrical and Scientific Apparatus

Owner

POLARIS INDUSTRIES INC.

POLARIS

Furniture and Articles not Otherwise Classified

Owner

POLARIS INDUSTRIES INC.

Furniture and Articles not Otherwise Classified

Owner

POLARIS INDUSTRIES INC.

POLARIS SNOWMOBILE FUEL TRANSPORT KIT WITH MOUNT

Furniture and Articles not Otherwise Classified

Owner

POLARIS INDUSTRIES INC.

POLARIS SPORTSMAN FUEL TRANSPORT KIT WITH MOUNT

Furniture and Articles not Otherwise Classified

Owner

POLARIS INDUSTRIES INC.