THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA

group and individual life, disability, accident, health and dental insurance underwriting services; pension planning services; pension and pension fund management; annuity and annuity administration services; financial services, namely, management of money market funds, trust funds, United States government trust funds and stock funds; providing information to others in the field of insurance; managing funds, stocks and bonds and other investments for institutions and the general public; administration of cafeteria plans as described in section 125 of the Internal Revenue Code; real estate services, namely, real estate development, real estate management, real estate investment and [commercial and residential] mortgage lending services; reinsurance underwriting services; joint venture investment services in managed care organizations