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| THE MONARCH LEARNING ACADEMY, INC. |
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| THE MONARCH LEARNING ACADEMY MINISTRIES, INC. |
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| MONARCH LEARNING CENTER LLC |
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| MONARCH LEARNING DESIGN LLC |
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| MONARCH LEASING LIMITED CORP. |
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| MONARCH LEASING COMPANY, INC. |
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INACT |
| MONARCH LEASING COMPANY INC |
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INACT/UA |
| MONARCH LEE HOMES LLC |
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| MONARCH LEGACY LLC |
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| MONARCH LEGACY GROUP LLC |
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INACT/UA |
| MONARCH LEGACY HOLDINGS, LLC |
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| MONARCH LEGAL NURSE CONSULTING LLC |
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| MONARCH LEGENDS, LLC |
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| MONARCH LENDING LLC |
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| MONARCH LH AFFILIATES, LLC |
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| MONARCH LIFE & HEALTH GROUP LLC |
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| MONARCH LIFE INSURANCE COMPANY |
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INACT |
| MONARCH LIFE SETTLEMENTS CO. |
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| MONARCH LIFE SKILLS & PLAY CENTER LLC |
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