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SUBSIDIARIES
  Jurisdiction ofStewart Enterprises, Inc.
    
    IncorporationAcme Mausoleum Corporation
    
    LACemetery Management, Inc.
    
    FLArlington Memorial Park Cemetery and Funeral Home, Inc.
    
    FLBaldwin-Fairchild Funeral Homes, Inc.
    
    FLAll Faiths Memorial Park, Inc.
    
    FLThe Simplicity Plan, Inc.
    
    FLBay Area Crematory, Inc.
    
    FLBruce Ocala Funeral Home, Inc.
    
    FLChapel Hill Cemetery, Inc.
    
    FLGlen Haven Memorial Park, Inc.
    
    FLHighland Memory Gardens, Inc.
    
    FLSemoran Funeral Home, Inc.
    
    FLCheatham Hill Memorial Park, Inc.
    
    GAEmpresas Stewart  Cementerios, Inc.
    
    LAEmpresas Stewart  Funerarias, Inc.
    
    LAFlorida Hills Memorial Gardens, Inc.
    
    FLGarden of Memories, Inc.
    
    FLA.P. Boza Funeral Home, Inc.
    
    FLCurry and Son Funeral Home, Inc.
    
    FLWoodlawn Memory Gardens, Inc.
    
    FLGood Shepherd Memorial Gardens, Inc.
    
    FLHubbell Funeral Home and Crematory, Inc.
    
    FLKicliter Funeral Home, Inc.
    
    FLMadcem of Florida, Inc.
    
    FLMemorial Park Cemetery, Inc.
    
    FLOaklawn Park Cemetery and Funeral Home, Inc.
    
    FLRoberts Funeral Home, Inc.
    
    FLRoyal Palm Memorial Gardens, Inc.
    
    FLS.E. BD Tampa, Inc.
    
    FLS.E. DCG Tampa, Inc.
    
    FLSylvan Abbey Memorial Park, Inc.
    
    FLTurner Crematory, Inc.
    
    FLTurner Funeral Homes, Inc.
    
    FLWalsh & Wood Funeral Home, Inc.
    
    FLWoodlawn Park Cemetery Company
    
    FLMemorial Sunset Park, Inc.
    
    FLSouth Dade-Palms Memorial Park, Inc.
    
    FLVictor V. Desrosier, Inc.
    
    CADilday Brothers Huntington Valley Mortuary
    
    CAEastlawn Corporation
    
    GAEnduring Memories, Inc.
    
    LAGriffin Leggett, Inc.
    
    ARForest Hills Cemetery, Inc.
    
    ARGriffin Leggett Insurance Agency, Inc.
    
    ARGross Funeral Home, Inc.
    
    ARRest Hills Memorial Park, Inc.
    
    AR
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Jurisdiction ofStewart Enterprises, Inc.
    
    IncorporationS.E. Funeral Homes of Arkansas, Inc.
    
    ARHolly Hill Memorial Park, Inc.
    
    GAHopson Mortuary, Inc.
    
    CAInvestors Trust, Inc.
    
    TXLake Lawn Metairie Funeral Home (Joint Venture)
    
    LALake Lawn Park, Inc.
    
    LALakewood Memorial Park, Inc.
    
    MSLassila Funeral Chapels, Inc.
    
    CAMontlawn Memorial Park, Inc.
    
    NCThe Nashville Historic Cemetery Association, Inc.
    
    TNRose Haven Funeral Home & Cemetery, Inc.
    
    GASanta Barbara Funeral Services, Inc.
    
    CAS.E. Acquisition of California, Inc.
    
    CAAll Souls Mortuary, Inc.
    
    CAAshes to Ashes, Inc.
    
    CAAssumption Mortuary, Inc.
    
    CABarstow Funeral Homes, Inc.
    
    CABuchheim Family, Inc.
    
    CACalvary Mortuary of Los Angeles, California, Inc.
    
    CACatholic Mortuary Services, Inc.
    
    CAN.D. Davis & Associates, Inc.
    
    CADeYoung Memorial Chapel, Inc.
    
    CAHoly Cross Mortuary of Culver City, California, Inc.
    
    CAHoly Cross Mortuary of Pomona, California, Inc.
    
    CALombard & Co.
    
    CAQueen of Heaven Mortuary, Inc.
    
    CAResurrection Mortuary, Inc.
    
    CASan Fernando Mission Mortuary, Inc.
    
    CASanta Clara Mortuary, Inc.
    
    CAScovern Mortuary, A California Corporation
    
    CASDCA Holdings, Inc.
    
    CASan Diego Cemetery Association
    
    CAS.E. Acquisition of Delano, California, Inc.
    
    CAS.E. Acquisition of Glendale, California, Inc.
    
    CAS.E. Acquisition of Lancaster, California, Inc.
    
    CAS.E. Acquisition of Los Osos Mortuary and Memorial Park, Inc.
    
    CAS.E. Acquisition of Oakhurst, California, Inc.
    
    CAS.E. Acquisition of Oroville, California, Inc.
    
    CASentinel Cremation Societies, Inc.
    
    DESimplicity Plan of California, Inc.
    
    CAStewart Pre-Need Services, Inc.
    
    CAStricklin/Snively Mortuary
    
    CACatalina Channel Cremation Society
    
    CAWallace E. White & Howard J. Callanan, Inc.
    
    CAS.E. Acquisition of Nevada, Inc.
    
    NVS.E. Acquisition of Reno, Nevada, Inc.
    
    NVReno Memorial, Inc.
    
    NVS.E.N.S. of Nevada, Inc.
    
    NVS.E. Acquisition of Oregon, Inc.
    
    ORAmling/Schroeder Funeral Service, Inc.
    
    ORCascade Crematory, Inc.
    
    ORChapel of the Roses, Inc.
    
    ORChapel of the Valley Funeral Home, Inc.
    
    ORDutton, Inc.
    
    ORJ. P. Finley & Son Mortuary, Inc.
    
    ORSunset Hills Memorial Park
    
    OR
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Jurisdiction ofStewart Enterprises, Inc.
    
    IncorporationS.E. Acquisition of Myrtle Creek, Oregon, Inc.
    
    ORS.E. Acquisition of Reedsport, Oregon, Inc.
    
    ORS.E. Bend NR, Inc.
    
    ORS.E. Bend TDHM, Inc.
    
    ORS.E. Greenwood, Inc.
    
    ORS.E. Acquisition of Washington, Inc.
    
    WAE.R. Butterworth & Sons
    
    WACremation Society Northwest, Inc.
    
    WAS.E.E.S. of Vancouver, Inc.
    
    WAS.E. Australia, Inc.
    
    LAS.E. Mid-Atlantic, Inc.
    
    MDC. J. Applegate & Sons, Inc.
    
    NYBartlett-Burdette-Cox Funeral Home, Inc.
    
    WVBenjamin Franklin P.M., Inc.
    
    PABounds Funeral Home, Inc.
    
    MDCasdorph & Curry Funeral Home, Inc.
    
    WVCatawba Memorial Park, Inc.
    
    NCCedar Hill Cemetery Company, Inc.
    
    MDClinch Valley Memorial Cemetery, Inc.
    
    VACrest Lawn Memorial Gardens, Inc.
    
    MDDunbar Funeral Home
    
    SCEastern Cemetery Associates, Inc.
    
    WVEvans Funeral Home, Inc.
    
    NCEverly Funeral Homes, Incorporated
    
    VAEverly PFP, Inc.
    
    VAFine Finishes, Inc.
    
    NCFort Lincoln Cemetery, Inc.
    
    MDFort Lincoln Funeral Home, Inc.
    
    MDGallery Granite Corporation
    
    MDGardinier Colletti Memorial Home, Inc.
    
    NYGarner Family Funeral Home, Inc.
    
    GAGarrett-Hillcrest, Inc.
    
    NCGeorge Washington Memorial Park, Inc.
    
    PAGorny & Gorny Paterson-Clifton Mortuary
    
    NJHaisten Funeral Home of Henry County, Inc.
    
    GAHaisten Funeral Homes, Inc.
    
    GAHiggins and Son Funeral Home, Inc.
    
    GAHillcrest Memorial Cemetery, Inc.
    
    MDHines-Rinaldi Funeral Home, Inc.
    
    MDKanawha Plaza Partnership
    
    WVKirk & Nice, Inc.
    
    PAKirk & Nice Suburban Chapel, Inc.
    
    PAKlingel-Carpenter Mortuary, Inc.
    
    WVLOI Charleston, Inc.
    
    WVLoudon Park Cemetery Company
    
    MDDruid Ridge Cemetery Company
    
    MDLoudon Park Funeral Home, Inc.
    
    MDMcLaurins Funeral Home, Inc.
    
    NCMonte Vista Burial Park, Inc.
    
    TNMonticello Memory Gardens, Inc.
    
    VAMurphy Funeral Service, Inc.
    
    NYNational Exchange Trust, Ltd.
    
    WVNational Funeral Services, Incorporated
    
    WVNational Harmony Memorial Park, Inc.
    
    MDOtto Redanz Funeral Home, Inc.
    
    NYCornell & Daggett, Inc.
    
    NY
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Jurisdiction ofStewart Enterprises, Inc.
    
    IncorporationParklawn, Inc.
    
    MDThe Parkwood Cemetery Company
    
    MDParkwood Management Co.
    
    MDS.E. Acquisition of Clifton, New Jersey, Inc.
    
    NJS.E. Acquisition of Fredonia, New York, Inc.
    
    NYS.E. Acquisition of Malden, West Virginia, Inc.
    
    WVS.E. Acquisition of Pennsylvania, Inc.
    
    PAS.E. Cemeteries of North Carolina, Inc.
    
    NCS.E. Cemeteries of South Carolina, Inc.
    
    SCS.E. Cemeteries of Virginia, Inc.
    
    VAS.E. Cemeteries of West Virginia, Inc.
    
    WVS.E. Combined Services of South Carolina, Inc.
    
    SCS.E. Combined Services of Tennessee, Inc.
    
    TNS.E. Funeral Homes of North Carolina, Inc.
    
    NCS.E. Funeral Homes of South Carolina, Inc.
    
    SCS.E. Funeral Homes of Virginia, Inc.
    
    VAS.E. Funeral Homes of West Virginia, Inc.
    
    WVSimple Tribute of Maryland, Inc.
    
    MDSunset Memorial Park Company
    
    PAPet Haven, Inc.
    
    PAJohn M. Taylor Funeral Home, Inc.
    
    MDTaylor M. Simpson Co.
    
    NCWilliam W. Chambers, Inc.
    
    MDWilson Funeral Home, Inc.
    
    WVS.E. South-Central, Inc.
    
    LAD.W. Newcomers Sons, Inc.
    
    MODWN Properties, Inc.
    
    MOFuneral Security Plans, Inc.
    
    MOKilgore  Green Funeral Home, Inc.
    
    ALKnutson Funeral Homes, Inc.
    
    IANave Funeral Home of Lebanon, Inc.
    
    TNPasadena Funeral Home, Inc.
    
    TXPauley Funeral Home, Inc.
    
    IARunyan Mangold, Inc.
    
    KSS.E. Acquisition of Lithonia, Georgia, Inc.
    
    GAS.E. Acquisition of Santa Fe, New Mexico, Inc.
    
    NMS.E. Cemeteries of Alabama, Inc.
    
    ALS.E. Cemeteries of Louisiana, Inc.
    
    LAHeavens Pets at Lake Lawn Metairie, LLC (Joint Venture)
    
    LAS.E. Cemeteries of Texas, Inc.
    
    TXS.E. Cemeteries of Wisconsin, Inc.
    
    WIS.E. Combined Services of Alabama, Inc.
    
    ALS.E. Funeral Homes of Alabama, Inc.
    
    ALS.E. Funeral Homes of Ilinois, Inc.
    
    ILS.E. Funeral Homes of Louisiana, Inc.
    
    LAS.E. Funeral Homes of Tennessee, Inc.
    
    TNS.E. Funeral Homes of Texas, Inc.
    
    TXAbbey Plan of Texas, Inc.
    
    TXBelew Funeral Home, Inc.
    
    TXEmerald Hills Funeral Corporation
    
    TXGuardian Cremation Society, Inc.
    
    TXLyons Funeral Home, Inc.
    
    TXSimplicity Plan of Texas, Inc.
    
    TXS.E. Mt. Juliet, Inc.
    
    TNThe Lincoln Memorial Park Cemetery Association
    
    NEWest Lawn Cemetery
    
    NE
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Jurisdiction ofStewart Enterprises, Inc.
    
    IncorporationStewart Enterprises (Europe), Inc.
    
    LAStewart Resource Center, Inc.
    
    LAStewart Services, Inc.
    
    LAStewart Worldwide N.V.
    
    NetherlandsStewart International (Netherlands) B.V.
    
    NetherlandsStewart Cementerios Puerto Rico Holding II B.V.
    
    NetherlandsEmpresas Stewart-Cementerios
    
    Puerto RicoStewart Cementerios Puerto Rico Holding I B.V.
    
    NetherlandsStewart Funerarias Puerto Rico Holding II B.V.
    
    NetherlandsEmpresas Stewart  Funerarias
    
    Puerto RicoStewart Funerarias Puerto Rico Holding I B.V.
    
    NetherlandsStewart Simplicity Plan of Puerto Rico Holding II B.V.
    
    NetherlandsStewart Simplicity Plan of Puerto Rico Holding I B.V.
    
    NetherlandsThe Simplicity Plan of Puerto Rico
    
    Puerto RicoStrong & Burns Funeral Home, Inc.
    
    NY
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