Information current at December 31, 2005
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Company Jurisdiction of
Incorporation
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Scottish Re Group Limited Cayman Islands
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The Scottish Annuity Company (Cayman) Ltd. Cayman Islands
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Scottish Annuity & Life Insurance Company (Cayman) Ltd. Cayman Islands
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Scottish Annuity & Life Holdings (Bermuda) Limited Bermuda
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Scottish Annuity & Life Insurance Company (Bermuda) Limited Bermuda
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Scottish Annuity & Life International Insurance Company Bermuda
(Bermuda) Ltd.
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Scottish Re Life (Bermuda) Limited Bermuda
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Scottish Holdings (Barbados) Ltd. Barbados
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Scottish Re (Dublin) Limited Ireland
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Scottish Reinsurance Intermediaries (Canada) Inc. Canada
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SRGL Vermogensverwaltungs GmbH Germany
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Scottish Re Holdings Limited England / Wales
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Scottish Re Limited England / Wales
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Scottish Re PCC Limited Guernsey
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Tartan Holdings (U.K.) Limited England / Wales
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Tartan Financial (U.K.) England / Wales
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World-Wide Life Assurance S.A. Luxembourg
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Scottish Financial (Luxembourg) S.a.r.l. Luxembourg
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Scottish Holdings, Inc. Delaware, U.S.
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Scottish Re Capital Markets, Inc. Delaware, U.S.
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Scottish Re (U.S.), Inc. Delaware, U.S.
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Scottish Re Life Corporation Delaware, U.S.
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Scottish Solutions LLC North Carolina,
U.S.
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Orkney Holdings, LLC Delaware, U.S.
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Orkney Re, Inc. South Carolina,
U.S.
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