Exhibit 21.1

LIST OF SUBSIDIARIES
Subsidiary Name	State of Incorporation
Cumberland Woodlands, LLC		Kentucky
Stanford Wilderness Road, LLC		Kentucky
UTAG, Inc.		Illinois
Universal Guaranty Life Insurance Company		Ohio
HPG Acquisitions, LLC		Texas
RLF Lexington Properties, LLC		Colorado
Imperial Plan, Inc.		Texas
Sand Lake, LLC		Florida
Collier Beach, LLC		South Carolina
Northwest Florida of Okaloosa Holding, LLC		Florida
UG Acquisitions, LLC		Delaware
UTG Avalon, LLC		Florida
Wingate of St Johns Holding, LLC		Florida
Red River Gorge Properties, LLC		Kentucky
VMA Mobile, LLC		Delaware
Dearborn County, Indiana, LLC		Indiana