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EXHIBIT 21


JEFFERSON-PILOT CORPORATION


Subsidiary listing as of March 1, 2005






| |                                                   
| | --------------------------------------------------
| | The Guarantee Life Companies Inc. (Delaware corp.)



| |                                                                
| | ---------------------------------------------------------------
| | Jefferson Pilot Financial Insurance Company (Nebraska corp.)(2)



| |                                                                 
| | ----------------------------------------------------------------
| | Jefferson Pilot LifeAmerica Insurance Company (New Jersey corp.)



| |                                                              
| | -------------------------------------------------------------
| | HARCO Capital Corp. (Delaware corp.)                         
|
| | Hampshire Funding Inc. (New Hampshire corp.)                 
|
| | Jefferson-Pilot Capital Trust A (Delaware business trust)    
|
| | Jefferson-Pilot Capital Trust B (Delaware business trust)    
|
| | Jefferson-Pilot Communications Company (North Carolina corp.)



| |                                                                                    
| | -----------------------------------------------------------------------------------
| | Jefferson-Pilot Communications Company of California (North
    Carolina corp.)    
|
| | Jefferson-Pilot Communications Company of Colorado (North
    Carolina corp.)      
|
| | Jefferson-Pilot Communications Company of Florida (North
    Carolina corp.)       
|
| | Jefferson-Pilot Communications Company of Georgia (North
    Carolina corp.)       
|
| | Jefferson-Pilot Communications Company of North Carolina (North
    Carolina corp.)
|
| | Jefferson-Pilot Communications Company of Virginia (Virginia
    corp.)            
|
| | Jefferson-Pilot Communications/WBTV, Inc. (North Carolina corp.)                   
|
| | Jefferson-Pilot Sports, Inc. (North Carolina corp.)                                
|
| | WCSC, Inc. (South Carolina corp.)                                                  



| |                                        
| | ---------------------------------------
| | Tall Tower, Inc. (South Carolina corp.)



| |                                                                  
| | -----------------------------------------------------------------
| | Jefferson Pilot Investment Advisory Corporation (Tennessee corp.)
|
| | Jefferson-Pilot Investments, Inc. (North Carolina corp.)         
|
| | Jefferson Pilot Variable Corporation (North Carolina corp.)      
|
| | Jefferson-Pilot Life Insurance Company (North Carolina corp.)    



| |                                                                 
| | ----------------------------------------------------------------
| | Jefferson Standard Life Insurance Company (North Carolina corp.)



| |                                                             
| | ------------------------------------------------------------
| | Jefferson Pilot Securities Corporation (New Hampshire corp.)



| |                                                         
| | --------------------------------------------------------
| | Allied Professional Advisors, Inc. (New Hampshire corp.)
|
| | JPSC Insurance Services, Inc.                           
|
| | Polaris Advisory Services, Inc. (Connecticut corp.)     
|
| | Polaris Financial Services, Inc. (Connecticut corp.)    



| |                                               
| | ----------------------------------------------
| | TSC Reassurance (Bermuda) Ltd. (Bermuda corp.)








|    |                                                                                                                                                                                          
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | Each indentation reflects another tier of ownership.                                                                                                                                     
|(2) | The immediate parent owns 100% of the voting securities of each
    entity, except that Jefferson-Pilot Corporation directly owns
    80% of Jefferson Pilot Financial Insurance Company.
|(3) | All entities more than 50% owned are listed, except that various
    subsidiaries that in the aggregate are insignificant have been
    omitted.                                         

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