Exhibit 21.1
List of Direct and Indirect Subsidiaries of Nelnet, Inc. as of December 31, 2013
Name | Organized in | Relationship to Nelnet Inc. | Percentage Ownership | |
1 | National Education Loan Network, Inc. | Nevada | Direct Subsidiary | 100% |
2 | Nelnet Capital LLC | Nebraska | Direct Subsidiary | 100% |
3 | Nelnet Guarantor Solutions, LLC (formerly Nelnet Guarantee Services LLC; formerly GuaranTec LLP) | Florida | Indirect Subsidiary | 100% |
4 | National Higher Education Loan Program, Inc. | Nebraska | Indirect Subsidiary | 100% |
5 | 5280 Solutions LLC (f/k/a Nelnet Technology Services LLC) (d/b/a Idaho Financial Associates, Charter Account Systems and 5280 Solutions) | Colorado | Indirect Subsidiary | 100% |
6 | FirstMark Services, LLC | Colorado | Indirect Subsidiary | 100% |
7 | Health Education Solutions, Inc. (f/k/a ClassCredit, Inc.) | Florida | Indirect Subsidiary | 100% |
8 | EFS Finance Co., LLC | Nebraska | Indirect Subsidiary | 100% |
9 | Nelnet Management Corporation-1 (formerly Nelnet Student Loan Warehouse Corporation – 1) | Nevada | Indirect Subsidiary | 100% |
10 | Nelnet Student Loan Funding Management Corporation | Nevada | Indirect Subsidiary | 100% |
11 | Nelnet Student Loan Funding, LLC | Delaware | Indirect Subsidiary | 100% |
12 | NHELP-I, LLC | Delaware | Indirect Subsidiary | 100% |
13 | Nelnet Education Loan Funding, Inc. (f/k/a NEBHELP, INC.) | Nebraska | Indirect Subsidiary | 100% |
14 | Nelnet Canada, Inc. | Canada | Indirect Subsidiary | 100% |
15 | Nelnet Business Solutions, Inc. (f/k/a FACTS Management Co.) (dba FACTS Management and infiNET Integrated Solutions) | Nebraska | Indirect Subsidiary | 100% |
16 | Nelnet Asset Management, Inc. (f/k/a LoanSTAR Funding Group, Inc.) | Texas | Indirect Subsidiary | 100% |
17 | Nelnet Academic Services, LLC (f/k/a Nelnet Mentor, LLC) | Nebraska | Direct Subsidiary | 100% |
18 | Loanstar Assets GP, LLC | Delaware | Indirect Subsidiary | 100% |
19 | Loanstar Assets LP, LLC | Delaware | Indirect Subsidiary | 100% |
20 | Loanstar Assets Partners, LP | Delaware | Indirect Subsidiary | 100% |
21 | CUnet Agency Management, LLC | Delaware | Indirect Subsidiary | 100% |
22 | Peterson’s Nelnet, LLC (formerly NELN Acquisition, LLC) | Nebraska | Indirect Subsidiary | 100% |
23 | M & P Building, LLC | Nebraska | Direct/Indirect | 100% |
24 | First National Life Insurance Company of the USA | Nebraska | Indirect Subsidiary | 100% |
25 | Unilink Data Systems Pty Ltd | Australia | Indirect Subsidiary | 100% |
26 | Nelnet Servicing, LLC | Nebraska | Indirect Subsidiary | 100% |
27 | Nelnet Diversified Solutions, LLC (formerly NLS Holding Company, LLC) | Nebraska | Direct Subsidiary | 100% |
28 | Nelnet Enrollment Solutions, LLC | Nebraska | Indirect Subsidiary | 100% |
29 | Nelnet FFELP Student Loan Warehouse-I, LLC | Delaware | Indirect Subsidiary | 100% |
30 | Merchant Preservation Services, LLC | Nebraska | Indirect Subsidiary | 100% |
32 | Next Gen Web Solutions, LLC | Nebraska | Indirect Subsidiary | 50% |
33 | Whitetail Rock Capital Management, LLC | Nebraska | Direct Subsidiary | 90% |
34 | Municipal Tax Investment, LLC | Nebraska | Direct Subsidiary | 100% |
35 | Globalnet, LLC | Nebraska | Direct Subsidiary | 50% |
36 | Nelnet B2B Services, LLC | Nebraska | Direct/Indirect | 100% |
37 | NHELP-III, LLC | Delaware | Indirect Subsidiary | 100% |
38 | GCO SLIMS Trust-I | Delaware | Indirect Subsidiary | 100% |
39 | GCO Education Loan Funding Trust-I | Delaware | Indirect Subsidiary | 100% |
40 | CUnet Inquiry Generation, LLC | Nebraska | Indirect Subsidiary | 100% |
41 | CUnet Software, LLC | Nebraska | Indirect Subsidiary | 100% |
42 | NHELP-II, LLC | Delaware | Indirect Subsidiary | 100% |
43 | Whitetail Rock Fund Management, LLC | Nebraska | Indirect Subsidiary | 100% |
44 | Nelnet Student Loan Funding II, LLC | Delaware | Indirect Subsidiary | 100% |
45 | Nelnet Student Loan Funding II, Management Corporation | Nebraska | Indirect Subsidiary | 100% |
46 | Municipal Tax Property, LLC | Nebraska | Direct Subsidiary | 100% |
47 | Nelnet UNL Alliance, LLC | Nebraska | Direct Subsidiary | 100% |
48 | Nelnet Captive Insurance Company, Inc. | Delaware | Direct Subsidiary | 100% |
49 | GCO Education Loan Funding Master Trust - II | Delaware | Indirect Subsidiary | 100% |
50 | Nelnet Finance Corp. | Nebraska | Indirect Subsidiary | 100% |
Note: This list does not include Nelnet Student Loan Trusts utilized in asset backed security financings.