Exhibit 21.1
LIST OF SUBSIDIARIES
Subsidiary Name State of Incorporation
North Plaza of Somerset, Inc. Kentucky
Cumberland Woodlands, LLC Kentucky
Roosevelt Equity Corporation Delaware
UTAG, Inc. Illinois
Universal Guaranty Life Insurance Company Ohio
Hampshire Plaza, LLC New Hampshire
Hampshire Plaza Garage, LLC New Hampshire
RLF Kennessee, LLC Tennessee
Harbor Village Partners, LLC Texas
ACAP Corporation Delaware
American Capitol Insurance Company Texas
Texas Imperial Life Insurance Company Texas
Imperial Plan, Inc. Texas