| Jurisdiction | % of | |||||||||
| Subsidiary Name | of Formation | Owner | Ownership | Nature of Business | ||||||
Imperial Premium Finance, LLC1 | FL | Imperial Holdings, Inc. | 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, Inc. | 100 | % | Licensed insurance agency | |||||
| Imperial Life Settlements, LLC | DE | Imperial Holdings, Inc. | 100 | % | Licensed life/viatical settlement provider | |||||
| Imperial Finance & Trading, LLC | FL | Imperial Holdings, Inc. | 100 | % | Employs staff and provides administrative services to Imperial Holdings, Inc. and its subsidiaries | |||||
Washington Square Financial, LLC2 | GA | Imperial Holdings, Inc. | 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 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, Inc. | 100 | % | Specialty finance company that purchases a portion of a potential settlement in a variety of lawsuits | |||||
| Contingent Settlements I, LLC | GA | Washington Square Financial, LLC | 100 | % | Special purpose entity formed for the structured settlements business | |||||
| 1 | Does business as Imperial Premium Finance of Florida | |
| 2 | Does business as Imperial Structured Settlements |
