1
Exhibit 22.1

Following is a list of each direct and indirect subsidiary of the
Company or any subsidiary thereof and the jurisdiction of its incorporation.

- ------------------------------------------------------- --------------------
NAME (DIRECT OWNER) JURISDICTION
- ------------------------------------------------------- --------------------

Benefit Designs, Inc. Ohio

Benefit Designs International, Inc. Ohio

Benefit Funding Services Group, LLC Nevada

Benefit Funding Services, LLC Nevada

Better Communications, Inc. Massachusetts

D'Accord Asset Management, Inc. California

D'Accord Financial Services Limited United Kingdom

D'Accord Financial Services, Inc. California

D'Accord Group, Inc. California

D'Accord Holdings, Inc. California

D'Accord Incorporated California

D'Accord International Services, Inc. California

D'Accord Limited Partnership California

Dimension Funding, Inc. California

Disbursement Recovery Services LLC Delaware

D.L.D. Insurance Brokers, Inc. California

e.fox.com, Inc. Delaware

FFP Insurance Services, Inc. Nevada

FFP Insurance Services, Inc. California

FFR Holding Co., Inc. Delaware

First Financial Resources Management Co., Inc. Pennsylvania

First Financial Resources, Inc. Nevada

Hindert & Associates, Inc. Delaware

Hindert Agency Inc. Ohio

Holden Corporation Illinois

Lease Audit & Analysis Services, Inc. Maryland

National Benefits Consultants, L.L.C. Delaware

National RevMax Consultants, L.L.C. Delaware

Partners Consultings Services, Inc. California

Praxis Development LC Utah

Pritchett Publishing Company Texas

Sigma International, Inc. Virginia

The Dublin Group, Inc. California

The Oxxford Consulting Group, Inc. Delaware

The Praxis Group, Inc. Utah

The Structured Settlements Company, Inc. California

The Wadsley-Donovan Group, Ltd. New Jersey

Young, Clark & Associates, Inc. Georgia

The following is a list of all other names (including trade names,
fictitious names and d/b/a's) presently used (or proposed to be used) by the
Company, any Subsidiary or any of their divisions or other business units in
connection with the conduct of their business or the ownership of their
properties.

2
3

Entity DBA's etc.

Enterprise Profit Solutions Corporation The Conrad Lee Company
CyberLease, LLC
CyberStract, LLC
DHR International, Inc.; DHR
Equitax
FDSI Logistics, Inc.; Freight Distribution Services,
Inc.
FDSI; FDSI Outsourced Logistics
First Choice Brokerage Corporation
Kenneth H. Wells & Associates, Inc.
Kenneth H. Wells & Associates of Texas, Inc.
Kenneth H. Wells of California Insurance Services,
Inc.
Mobility Services International, Inc.
The Oxxford Group, Inc.
The Praxis Group Limited Partnership
The Ringco Group, LLC
RBG Group Ltd.' The Rummler-Brache Group Ltd.; RBG

Benefit Designs International, Inc. Benefit Designs

Better Communications, Inc. Better Communications

Disbursement Recovery Services LLC DRS
DMS Logistics
DMS & Telecom
DMS Leasing

First Financial Resources, Inc. First Financial Resources

Hindert Agency, Inc. Benefit Designs

Hindert & Associates, Inc. Benefit Designs

Holden Corporation Holden North American Corporation

Lease Audit & analysis Services, Inc. LAAS

National Benefits Consultants, L.L.C. College Financial Aid Services of America
Matchless Insurance Marketing

National RevMax Consultants, L.L.C. RevMax LLC

The Oxxford Consulting Group, Inc. Oxxford Consulting

Sigma International, Inc. Sigma

The Dublin Group The Training Company

The Praxis Institute, Inc. Vitality Alliance, Inc.

Entity DBA's etc.

Vitality Alliance International, Inc.

The Praxis Group, Inc. Praxis

Pritchett Publishing Company Pritchett
Prichett & Associates
Pritchett & Associates, Inc.