LIST OF EXHIBITS AND SCHEDULES TO STOCK PURCHASE AGREEMENT The following is a list of exhibits and sections of the disclosure schedules to the Stock Purchase Agreement that were omitted from Exhibit 2.1 pursuant to the provisions of Item 601(b)(2) of Regulations S-K. Nelnet, Inc. agrees to furnish supplementally a copy of any omitted exhibit or schedule to the Securities and Exchange Commission upon request. Exhibit/Section of Disclosure Schedule Description Section 1.01(a) Permitted Liens Section 1.01(b) Contested Liens for Taxes, Assessments and Charges and Other Claims Exhibit 1.01(c) Facilities Exhibit 1.01(d) Guarantor Services Agreement Exhibit 1.01(f) Knowledge of Persons Exhibit 1.01(g) Acknowledgement of License Agreement Exhibit 1.01(h) Purchaser Parent Guaranty Agreement Exhibit 1.01(i) Servicing Agreements Exhibit 1.01(k) Working Capital Definition Exhibit 2.02 Assumed Liabilities Section 3.03 Seller Consents and Approvals Exhibit 3.04 Seller Financial Statements Section 3.05 Litigation Section 3.06(a) Violations of Required Permits and Licenses Exhibit 3.06(a)(i) Permits and Licenses Section 3.06(b) Failure to Comply with Legal Requirements Section 3.07 Failure to Conduct Business in Ordinary Course of Business Section 3.09(a) Benefit Plans Not Provided Exhibit 3.09(c ) Employee Information Exhibit 3.09(d) Company Handbook / Benefits Section 3.10 Material Third-Party Services Not Available to the Purchaser After Closing Exhibit 3.10 Third Party Services Related to the Company’s Conduct of the Business Section 3.11 Assets Subject to Encumbrances or Permitted Liens Exhibit 3.11(a) Company Assets Exhibit 3.11(b) Excluded Assets

Section 3.12 Insurance Policy Terms and Insurers Exhibit 3.12 Insurance Policy Listing and Claims Exhibit 3.14 Tax Returns Section 3.16 Environmental Matters Exhibit 3.17 Material Contracts Exhibit 3.18 Company Intellectual Property Exhibit 3.19 Real Property Exhibit 3.21 Qualified Jurisdictions Exhibit 3.22(l) Absence of Certain Events Exhibit 3.23 Accounts Receivable Exhibit 3.24 Product/Service Liabilities; Distributors Exhibit 5.03 Confidentiality Agreement Exhibit 5.08 Office Leases Exhibit 5.20 Private Loan Origination Exhibit 5.21 Retained Products – Shared Source Code Section 6.01(b) Top Performer List Section 6.01(d) Executive Group 3 Section 6.01(i) Employees Under Investigation Regarding Violation of Confidentiality Agreement