Exhibit 21.1

LIST OF SUBSIDIARIES
Subsidiary Name	State of Incorporation
6326 Security Blvd Baltimore, LLC		Maryland
BCG Land, LLC		Kentucky
Collier Beach, LLC		South Carolina
Cumberland Woodlands, LLC		Kentucky
HPG Acquisitions, LLC		Texas
Imperial Plan, Inc.		Texas
LS Clarkston Investco, LLC		Delaware
Northwest Florida of Okaloosa Holding, LLC		Florida
RLF Lexington Properties, LLC		Colorado
Red River Gorge Properties, LLC		Kentucky
Sand Lake, LLC		Florida
Stanford Wilderness Road, LLC		Kentucky
Superblock Parking, LLC		Texas
UG Acquisitions, LLC		Delaware
UTAG, Inc.		Illinois
UTG Avalon, LLC		Florida
Universal Guaranty Life Insurance Company		Ohio
VMA Mobile, LLC		Delaware
Wingate of St Johns Holding, LLC		Florida