Exhibit (21)
 
                          Subsidiaries of the Company
 


        Name                                                   State of Domicile
        ----                                                   -----------------
                                                            
Provident Life and Accident Insurance Company.................   Tennessee
 
Provident Life and Casualty Insurance Company.................   Tennessee
 
Provident National Assurance Company..........................   Tennessee
 
The Paul Revere Life Insurance Company........................   Massachusetts
 
The Paul Revere Variable Annuity Insurance Company............   Massachusetts
 
The Paul Revere Protective Life Insurance Company.............   Delaware
 
GENEX Services, Inc...........................................   Pennsylvania