EXHIBIT 21.1
 Subsidiaries of the Registrant
 Jurisdiction
    
    
    
    % ofSubsidiary Name
    
    of Formation
    
    Owner
    
    Ownership
    
    Nature of BusinessImperial Premium Finance, LLC1
    
    FL
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Licensed insurance premium financerImperial PFC Financing, LLC
    
    IL
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessImperial PFC Financing II, LLC
    
    GA
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessPortfolio Servicing, LLC
    
    FL
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessSovereign Life Financing, LLC
    
    DE
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessImperial Life Financing II, LLC
    
    GA
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessMXT Investments, LLC
    
    FL
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance businessPSC Financial, LLC
    
    FL
    
    Imperial Premium
Finance, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
premium finance business.Imperial Life and Annuity Services, LLC
    
    FL
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Licensed insurance agencyImperial Life Settlements, LLC
    
    DE
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Licensed life/viatical settlement providerImperial Finance & Trading, LLC
    
    FL
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Employs staff and provides administrative
services to Imperial Holdings, Inc. and
its subsidiariesWashington Square Financial, LLC2
    
    GA
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Originates and services structured
settlement transactionsHaverhill Receivables, LLC
    
    GA
    
    Washington Square
Financial, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
structured settlements businessImperial SRC V, LLC
    
    FL
    
    Washington Square
Financial, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
structured settlements businessImperial Settlements Financing 2010, LLC
    
    GA
    
    Washington Square
Financial, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
structured settlements businessImperial Litigation Funding, LLC
    
    FL
    
    Imperial Holdings, Inc.
    
    
    100
    %
    
    Specialty finance company that purchases
a portion of a potential settlement in a
variety of lawsuitsContingent Settlements I, LLC
    
    GA
    
    Washington Square
Financial, LLC
    
    
    100
    %
    
    Special purpose entity formed for the
structured settlements business
 
 1
    
    Does business as Imperial Premium Finance of
Florida2
    
    Does business as Imperial Structured Settlements