| | | | | | | | | |
| | | Jurisdiction | | | | | | |
| | | of | | | | % of | | |
| Subsidiary Name | | Formation | | Owner | | Ownership | | Nature of Business |
Imperial Premium Finance, LLC1 | | FL | | Imperial Holdings, LLC | | 100% | | Licensed insurance premium financer. |
| Imperial PFC Financing, LLC | | IL | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| Imperial PFC Financing II, LLC | | GA | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| Portfolio Servicing, LLC | | FL | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| Sovereign Life Financing, LLC | | DE | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| Imperial Life Financing II, LLC | | GA | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| MXT Investments, LLC | | FL | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| PSC Financial, LLC | | FL | | Imperial Premium Finance, LLC | | 100% | | Special purpose entity formed for the premium finance business. |
| Imperial Life and Annuity Services, LLC | | FL | | Imperial Holdings, LLC | | 100% | | Licensed insurance agency. |
| Imperial Life Settlements, LLC | | DE | | Imperial Holdings, LLC | | 100% | | Licensed life/viatical settlement provider. |
| Imperial Finance & Trading, LLC | | FL | | Imperial Holdings, LLC | | 100% | | Employs staff and provides administrative services to Imperial Holdings, LLC and its subsidiaries. |
Washington Square Financial, LLC2 | | GA | | Imperial Holdings, LLC | | 100% | | Originates and services structured settlement transactions. |
| Haverhill Receivables, LLC | | GA | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial SRC I, LLC | | FL | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial SRC IV, LLC | | FL | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial SRC V, LLC | | FL | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial Annuities, LLC | | FL | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial Funding V, LLC | | FL | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial Settlements Financing 2010, LLC | | GA | | Washington Square Financial, LLC | | 100% | | Special purpose entity formed for the structured settlements business. |
| Imperial Litigation Funding, LLC | | FL | | Imperial Holdings, LLC | | 100% | | Specialty finance company that purchases a portion of a potential settlement in a variety of lawsuits. |
