Federal ID#				% of voting shares	Insurer/ Non-Insurer
	Sun Life Financial Inc.			100.00%	Non-Insurer
		6183271 Canada Inc.		100.00%	Non-Insurer
		Sun Life Financial (Chile) S.A.		99.999%	Non-Insurer
		6183298 Canada Inc.		100.00%	Non-Insurer
		Sun Life Financial (Chile) S.A.		0.001%	Non-Insurer
		681030 B.C. Ltd.		100.00%	Non-Insurer
		Sun Life Financial Global Funding II, L.P.		99.00%	Non-Insurer
		Sun Life Financial Global Funding II, U.L.C.		100.00%	Non-Insurer
		Sun Life Financial Global Funding II, L.L.C.		100.00%	Non-Insurer
		2097261 Ontario Inc.		100.00%	Non-Insurer
		Sun Life Financial Global Funding II, L.P.		1.00%	Non-Insurer
		Sun Life Financial Global Funding III, L.P.		99.00%	Non-Insurer
		...Sun Life Financial Global Funding III, U.L.C.		100.00%	Non-Insurer
		Sun Life Financial Global Funding III, L.L.C.		100.00%	Non-Insurer
		2109578 Ontario Inc.		100.00%	Non-Insurer
		Sun Life Financial Global Funding III, L.P.		1.00%	Non-Insurer
		Sun Life (Poland) Group Financing sp. z.o.o.		100.00%	Non-Insurer
		6324983 CANADA Inc.		100.00%	Non-Insurer
		Sun Life (Barbados) Holdings No. 1 Limited		100.00%	Insurer
		Sun Life (Barbados) Holdings No. 2 Limited		100.00%	Insurer
		Sun Life Financial Reinsurance (Barbados) Limited		100.00%	Insurer
		6560016 Canada Inc.		50.00%	Non-Insurer
		CI Financial Income Fund		35.00%	Non-Insurer
		Canadian International LP		100.00%	Non-Insurer
		CI Financial General Partner Corp.		100.00%	Non-Insurer
		Canadian International LP		100.00%	Non-Insurer
		Sun Life Financial (CI Holdings) Inc.		83.3%	Non-Insurer
		Sun Life Financial Corp.		100.00%	Non-Insurer
			UNITED STATES
04-3401283			Sun Life Assurance Company of Canada - U.S. Operations Holdings, Inc.	100.00%	Non-Insurer
04-3132283			Sun Capital Advisers LLC	100.00%	Non-Insurer
04-3526207			Sun Life Financial (Japan), Inc.	100.00%	Non-Insurer
			MFS Japan Holdings LLC	50.00%	Non-Insurer
04-3579262			Sun Life Financial (U.S.) Holdings, Inc.	100.00%	Non-Insurer
04-3119940			IFMG Securities, Inc.	100.00%	Non-Insurer
04-3210448			LSC Insurance Agency of Arizona, Inc.	100.00%	Non-Insurer
13-3585648			Independent Financial Marketing Group, Inc.	100.00%	Non-Insurer
13-3202391			IFS Agencies, Inc.	100.00%	Non-Insurer
34-1756557			IFS Insurance Agencies of Ohio, Inc.	100.00%	Non-Insurer
13-3855595			IFS Agencies of Alabama, Inc.	100.00%	Non-Insurer
13-3733657			IFS Agencies of New Mexico, Inc.	100.00%	Non-Insurer
75-2437731			IFS Insurance Agencies of Texas, Inc. ***	100.00%	Non-Insurer
73-1418611			IFMG of Oklahoma, Inc. ***	100.00%	Non-Insurer
04-2470476			Sun Life Financial Distributors, Inc.	50.00%	Non-Insurer
			Sun Life Financial (U.S.) Investments LLC	100.00%	Non-Insurer
04-3401285			Sun Life of Canada (U.S.) Financial Services Holdings, Inc.	99.86%	Non-Insurer
04-2747644			Massachusetts Financial Services Company	97.6396.73%	Non-Insurer
04-2470476			Sun Life Financial Distributors, Inc.	50.00%	Non-Insurer
04-3247425			MFS Institutional Advisors, Inc.	100.00%	Non-Insurer
			MFS Institutional Advisors (Australia) Ltd.	100.00%	Non-Insurer
04-3169826			MFS Fund Distributors, Inc.	100.00%	Non-Insurer
			MFS International Ltd.	100.00%	Non-Insurer
			MFS International (U.K.) Ltd.	100.00%	Non-Insurer
			MFS International S.C. Ltda.	100.00%	Non-Insurer
04-3253929			MFS Retirement Services, Inc.	100.00%	Non-Insurer
04-2864897			MFS Service Center, Inc.	100.00%	Non-Insurer
02-0507414			MFS Heritage Trust Company	100.00%	Non-Insurer
			MFS Investment Management Company (LUX) S.A.	100.00%	Non-Insurer
			MFS Japan Holdings LLC	50.00%	Non-Insurer
			MFS Investment Management K.K.	100.00%	Non-Insurer
04-3365782			Sun Life of Canada (U.S.) Holdings, Inc.	100.00%	Non-Insurer
04-3292937			Sun Canada Financial Co.	100.00%	Non-Insurer
04-6834556			Sun Life of Canada (U.S.) Capital Trust I	**	Non-Insurer
04-3365791			Sun Life of Canada (U.S.) Limited Partnership I	*	Non-Insurer
04-2461439 79065 DE			Sun Life Assurance Company of Canada (U.S.)	100.00%	Insurer
04-3365780			Sun Life of Canada (U.S.) Holdings General Partner LLC	100.00%	Non-Insurer
04-2845273 72664 NY			Sun Life Insurance and Annuity Company of New York	100.00%	Insurer
04-3394396			Sun Life of Canada (U.S.) SPE 97-I, Inc	100.00%	Non-Insurer
04-2476246			Clarendon Insurance Agency, Inc.	100.00%	Non-Insurer
61-0403075 64602 RI			Independence Life and Annuity Company	100.00%	Insurer
			SLF Private Placement Investment Company I, LLC	100.00%	Non-Insurer
			7101 France Avenue Manager, LLC	100.00%	Non-Insurer
			7101 France Avenue, LLC	100.00%	Non-Insurer
			Sun Parkaire Landing LLC	100.00%	Non-Insurer
04-3574531			Sun Life Financial (U.S.) Finance, Inc.	100.00%	Non-Insurer
			FOREIGN
			3060097 Nova Scotia Company	100.00%	Non-Insurer
			CI Financial Inc.	34.00%	Non-Insurer
			Sun Life Financial (CI Holdings) Inc.	16.7%	Non-Insurer
			Canadian International LP	100.00%	Non-Insurer
			CI Investments Inc.	100.00%	Non-Insurer
			CI GP Limited	100.00%	Non-Insurer
			CI Fund Services Inc.	100.00%	Non-Insurer
			CI Global Holdings Inc.	100.00%	Non-Insurer
			Altrinsic Global Advisors, LLC	25.00%	Non-Insurer
			Webb Capital Management LLP	55.00%	Non-Insurer
			Webb Capital Partners, LLC	25.00%	Non-Insurer
			CI Global Holdings USA Inc.	100.00%	Non-Insurer
			BPI Global Asset Management LLP	66.00%	Non-Insurer
			Skylon Advisors Inc.	100.00%	Non-Insurer
			Skylon International Inc.	100.00%	Non-Insurer
			Skylon Management Services Inc.	100.00%	Non-Insurer
			VentureLink LP	100.00%	Non-Insurer
			United Financial Corporation	100.00%	Non-Insurer
			3363768 Manitoba Ltd.	100.00%	Non-Insurer
			775784 Ontario Inc.	100.00%	Non-Insurer
			Assante Acceptance Corporation	100.00%	Non-Insurer
			Assante Advisory Services Ltd.	100.00%	Non-Insurer
			Assente Wealth management (Canada) Inc.	100.00%	Non-Insurer
			Assante Capital Management Ltd.	100.00%	Non-Insurer
			Assante Financial Management Ltd.	100.00%	Non-Insurer
			Assente Estate and Insurance Services Inc.	50.00%	Non-Insurer
			IQON Financial Management Inc.	100.00%	Non-Insurer
			IQON Financial Inc.	100.00%	Non-Insurer
			IQON Insurance Brokerage Inc.	50.00%	Non-Insurer
			Assente Estate and Insurance Services Inc.	50.00%	Non-Insurer
			Assante Estate and Insurance Services Inc.	100.00%	Non-Insurer
			IQON Insurance Brokerage Inc.	50.00%	Non-Insurer
			6428827 Canada Inc.	100.00%	Non-Insurer
			Stonegate Private Counsel LP	100.00%	Non-Insurer
			Equion Financial Services Limited	100.00%	Non-Insurer
			Synergy Promotion and Media Inc.	100.00%	Non-Insurer
			1053378 Ontario Limited	100.00%	Non-Insurer
			Kronish De Grosbois, Inc.	100.00%	Non-Insurer
			The Height of Excellence Financial Planning Group Inc.	100.00%	Non-Insurer
			Investment and Tax Counsel Corp.	100.00%	Non-Insurer
			F.C.G. Securities Corporation	100.00%	Non-Insurer
			Financial Concept Corporation	100.00%	Non-Insurer
			Dataplan Securities Ltd.	100.00%	Non-Insurer
			Assante Management Services Ltd.	100.00%	Non-Insurer
			Summit Aurum Financial Group Inc.	100.00%	Non-Insurer
			Novestra Financial Services Inc.	100.00%	Non-Insurer
			DPM Financial Planning Group Inc.	100.00%	Non-Insurer
			DPM Securities Inc,	100.00%	Non-Insurer
			DPM Insurance Services Inc.	100.00%	Non-Insurer
			DPM Global Financial Services Inc.	100.00%	Non-Insurer
			Aurum Brokerage Services Inc.	100.00%	Non-Insurer
			C.M. Oliver Financial Corporation	100.00%	Non-Insurer
			C.M. Oliver Financial Planning Corp.	100.00%	Non-Insurer
			Reimer Financial Services Inc.	100.00%	Non-Insurer
			Kenneth Brown Investment Services Inc.	100.00%	Non-Insurer
			Fenlon Financial (1997) Inc.	100.00%	Non-Insurer
			Pro-Fund Distributors Ltd.	100.00%	Non-Insurer
			Pro-Fund Insurance Agency Ltd.	100.00%	Non-Insurer
			Brightside Financial Services Inc.	100.00%	Non-Insurer
			F.P.C. Investments Inc.	100.00%	Non-Insurer
			Assante Asset Management Ltd.	100.00%	Non-Insurer
			Optima Strategy Management Inc.	100.00%	Non-Insurer
			Synera Financial Services Inc.	100.00%	Non-Insurer
			McLean Budden Limited	55.8%	Non-Insurer
			McLean Budden Funds Inc.	100.00%	Non-Insurer
38-1082080 80802 (CN)		Sun Life Assurance Company of Canada (including the United States Branch)		100.00%	Insurer
			UNITED STATES
			Plaza West LLC	100.00%	Non-Insurer
			Crosspointe Shops II LLC	100.00%	Non-Insurer
			Crosspointe Shops I LLC	100.00%	Non-Insurer
			Sun Barnes Crossing, LLC	100.00%	Non-Insurer
			Sun Life Financial Global Funding, L.P.	99.00%	Non-Insurer
			Sun Life Financial Global Funding, U.L.C.	100.00%	Non-Insurer
			Sun Life Financial Global Funding, L.L.C.	100.00%	Non-Insurer
			Sun Grand Parkway, L.P.	99.00%	Non-Insurer
			Sun Lakewood, L.P.	99.00%	Non-Insurer
			Sun Grand Parkway GP, LLC	100.00%	Non-Insurer
			Sun Grand Parkway, L.P.	1.00%	Non-Insurer
			Sun Lakewood GP, LLC	100.00%	Non-Insurer
			Sun Lakewood, L.P.	1.00%	Non-Insurer
			Sun Starlite LLC	100.00%	Non-Insurer
			Sun Encore, LLC	100.00%	Non-Insurer
			FOREIGN
			6425411 Canada Inc.	100.00%	Non-Insurer
			Sun Life Canadian Investments LLC	100.00%	Non-Insurer
			Lease Administration Corporation	66.67%	Non-Insurer
			Sun Life Information Services Canada, Inc.	100.00%	Non-Insurer
			Sun Life Financial Advisory Inc.	100.00%	Non-Insurer
			Sun Life Capital Trust	100.00%	Non-Insurer
			1245792 Ontario Inc.	100.00%	Non-Insurer
			The Stormont Electric Light & Power Company	100.00%	Non-Insurer
			SECLON Inc.	30.00%	Non-Insurer
			seclonLogic inc.	30.00%	Non-Insurer
			2053812 Ontario Inc.	100.00%	Non-Insurer
20-1591914			Sun Life Financial Global Funding, L.P.	1.00%	Non-Insurer
			Sun Life Insurance (Canada) Limited	100.00%	Insurer
			Sun Life Financial Realty Advisors Inc.	100.00%	Non-Insurer
			Preferred Vision Services Inc. PVS Preferred Vision Services Inc.	40.00%	Non-Insurer
			Amaulico Fund Ltd.	100.00%	Non-Insurer
			Amaulico Ltd.	100.00%	Non-Insurer
			MCAP Service Corporation	40.00%	Non-Insurer
			MCAP Mortgage Corporation	100.00%	Non-Insurer
			Sun Life Financial LTC Solutions Inc.	100.00%	Insurer
289907-8			Clarica Trustco inc.	100.00%	Non-Insurer
			Sun Life Financial Trust Inc.	100.00%	Non-Insurer
			Clarica Financial Services Inc.	50.00%	Non-Insurer
			Clarica Financial Services Inc.	50.00%	Non-Insurer
321232-7			Clarica Investco Inc.	100.00%	Non-Insurer
0995169			Clarica MEEL Holdings Limited	100.00%	Non-Insurer
154014			Mississauga Executive Enterprises Ltd.	50.00%	Non-Insurer
			Sun Life Reinsurance Holdings Limited	100.00%	Non-Insurer
			Sun Life Reinsurance Company Limited	100.00%	Insurer
			Sun Life Reinsurance (Ireland) Limited	100.00%	Insurer
			Sun Life Hong Kong Limited	100.00%	Insurer
			Sun Life Trustee Company Limited	100.00%	Insurer
			BestServe Financial Limited	100.00%	Insurer
			Wisdom Wealth Management Limited	100.00%	Insurer
			Sun Life (India) AMC Investments Inc.	100.00%	Non-Insurer
			Birla Sun Life Trustee Company Limited	50.00%	Non-Insurer
			Birla Sun Life Asset Management Company Limited	50.00%	Non-Insurer
			Birla Sun Life AMC (Mauritius) Limited	100.00%	Non-Insurer
			India Advantage Fund Limited	34.79% of Class C non voting shares	Non-Insurer
			Sun Life (India) Distribution Investments Inc.	100.00%	Non-Insurer
			Birla Sun Life Distribution Company Limited	50.0001%	Non-Insurer
			BSDL Insurance Advisory Services Ltd.	100.00%	Non-Insurer
			Sun Life Financial (India) Insurance Investments Inc.	100.00%	Non-Insurer
			Birla Sun Life Insurance Company Limited	26.00%	Insurer
			Sun Life Financial (Mauritius) Inc.	100.00%	Non-Insurer
			Sun Life India Service Centre Private Limited	100.00%	Non-Insurer
			Sun Life Financial (Hungary) Investments Inc.	100.00%	Non-Insurer
			Sun Life (Hungary) Group Financing Limited Liability Company	54.28%	Non-Insurer
			Sun Life Financial of Canada UK Limited	100.00%	Non-Insurer
			Sun Life of Canada UK Holdings Limited	100.00%	Non-Insurer
			SLC Financial Services (U.K.) Limited	100.00%	Non-Insurer
			Confederation Property Services Limited	100.00%	Non-Insurer
			Sun Life Assurance Company of Canada (U.K.) Limited	100.00%	Insurer
			BHO Lease Company Limited	100.00%	Non-Insurer
			Sun Life of Canada Independent Limited	100.00%	Non-Insurer
			Confederation Life Insurance Company (U.K.) Limited	100.00%	Insurer
			Sun Life Financial of Canada Trustee Limited	100.00%	Non-Insurer
			Sun Life of Canada Nominees Limited	100.00%	Non-Insurer
			Sun Life Information Services Ireland Limited	100.00%	Non-Insurer
			Sun Life Everbright Life Insurance Company Limited	50.00%	Insurer
			Sun Life Financial (Hong Kong) Limited	100.00%	Insurer
04-3638553			Sun Life Financial (Bermuda) Holdings, Inc.	100.00%	Non-Insurer
52-2301409			Sun Life Financial Insurance and Annuity Company (Bermuda) Ltd.	100.00%	Insurer
			Sun Life Financial Investments (Bermuda) Ltd.	100.00%	Non-Insurer
			Sun Life of Canada International Assurance Limited	100.00%	Insurer
			6560016 Canada Inc.	50.00%	Non-Insurer
			Sun Life Assurance Company of Canada (Barbados) Limited	100.00%	Insurer
			PT Sun Life Financial Indonesia	94.3194.89%	Insurer
			Sun Life (Hungary) Group Financing Limited Liability Company	45.72%	Non-Insurer
			Sun Life of Canada (U.K.) Overseas Investment Limited	100.00%	Non-Insurer
			Sun Life of Canada (Netherlands) B.V.	50.00%	Non-Insurer
			Sun Life of Canada (Philippines), Inc.	100.00%	Insurer
			Sun Life of Canada Prosperity Balanced Fund, Inc.	25.00%	Non-Insurer
			Sun Life of Canada Prosperity Philippine Equity Fund, Inc.	25.2225.59%	Non-Insurer
			Sun Life of Canada Prosperity Bond Fund, Inc.	1.48%	Non-Insurer
			Sun Life Prosperity Dollar Abundance Fund, Inc.	54.7047.09%	Non-Insurer
			Sun Life Prosperity GS Fund, Inc.	95.2082.80%	Non-Insurer
			Mint Financial & Insurance Agency Inc.	50.00%	Non-Insurer
			Sun Life Asset Management Company, Inc.	100.00%	Non-Insurer
			Sun Life Financial Plans, Inc.	100.00%	Non-Insurer
			Sun Life Prosperity Money Market Fund, Inc.	52.1450.17%	Non-Insurer
			Sun Life of Canada (Netherlands) B.V.	50.00%	Non-Insurer

* The sole general partner of Sun Life of Canada (U.S.) Limited Partnership I (the "Limited Partnership") is Sun Life of Canada (U.S.) Holdings General Partner LLC (the "General Partner"). The General Partner holds approximately 10% of the economic interest in Limited Partnership, while Sun Life of Canada (U.S.) Capital Trust I holds approximately 90% of the economic interest in the Limited Partnership.

** Sun Life of Canada (U.S.) Holdings, Inc. owns 100% of the common undivided beneficial ownership interests in the assets of the Sun Life of Canada (U.S.) Capital Trust I, a statutory business trust organized in Delaware.

*** Pursuant to State Law, shares must be held by individuals, all of whom are officers of Independent Financial Marketing Group, Inc. or the entity in question, or both. If any of these individuals ceases to be so employed, the shares revert to the company at issue.