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EXHIBIT 21

JEFFERSON-PILOT CORPORATION

Subsidiary listing as of March 8,
2004

Jefferson-Pilot Corporation (North Carolina corp.)



| |                                                   
| | --------------------------------------------------
| | 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.)    




Notes:



|    |                                                                                                                                                                                              
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(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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