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Exhibit 22.1
Following is a list of each direct and indirect subsidiary of the
Company or any subsidiary thereof and the jurisdiction of its incorporation.
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NAME (DIRECT OWNER) JURISDICTION
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<S> <C>
Benefit Designs, Inc. Ohio
Benefit Designs International, Inc. Ohio
Benefit Funding Services Group, LLC Nevada
Benefit Funding Services, LLC Nevada
Better Communications, Inc. Massachusetts
D'Accord Asset Management, Inc. California
D'Accord Financial Services Limited United Kingdom
D'Accord Financial Services, Inc. California
D'Accord Group, Inc. California
D'Accord Holdings, Inc. California
D'Accord Incorporated California
D'Accord International Services, Inc. California
D'Accord Limited Partnership California
Dimension Funding, Inc. California
Disbursement Recovery Services LLC Delaware
D.L.D. Insurance Brokers, Inc. California
e.fox.com, Inc. Delaware
FFP Insurance Services, Inc. Nevada
FFP Insurance Services, Inc. California
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<S> <C>
FFR Holding Co., Inc. Delaware
First Financial Resources Management Co., Inc. Pennsylvania
First Financial Resources, Inc. Nevada
Hindert & Associates, Inc. Delaware
Hindert Agency Inc. Ohio
Holden Corporation Illinois
Lease Audit & Analysis Services, Inc. Maryland
National Benefits Consultants, L.L.C. Delaware
National RevMax Consultants, L.L.C. Delaware
Partners Consultings Services, Inc. California
Praxis Development LC Utah
Pritchett Publishing Company Texas
Sigma International, Inc. Virginia
The Dublin Group, Inc. California
The Oxxford Consulting Group, Inc. Delaware
The Praxis Group, Inc. Utah
The Praxis Group, Inc. Utah
The Structured Settlements Company, Inc. California
The Wadsley-Donovan Group, Ltd. New Jersey
Young, Clark & Associates, Inc. Georgia
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The following is a list of all other names (including trade names,
fictitious names and d/b/a's) presently used (or proposed to be used) by the
Company, any Subsidiary or any of their divisions or other business units in
connection with the conduct of their business or the ownership of their
properties.
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<CAPTION>
Entity DBA's etc.
<S> <C>
Enterprise Profit Solutions Corporation The Conrad Lee Company
CyberLease, LLC
CyberStract, LLC
DHR International, Inc.; DHR
Equitax
FDSI Logistics, Inc.; Freight Distribution Services,
Inc.
FDSI; FDSI Outsourced Logistics
First Choice Brokerage Corporation
Kenneth H. Wells & Associates, Inc.
Kenneth H. Wells & Associates of Texas, Inc.
Kenneth H. Wells of California Insurance Services,
Inc.
Mobility Services International, Inc.
The Oxxford Group, Inc.
The Praxis Group Limited Partnership
The Ringco Group, LLC
RBG Group Ltd.' The Rummler-Brache Group Ltd.; RBG
Benefit Designs International, Inc. Benefit Designs
Better Communications, Inc. Better Communications
Disbursement Recovery Services LLC DRS
DMS Logistics
DMS & Telecom
DMS Leasing
First Financial Resources, Inc. First Financial Resources
Hindert Agency, Inc. Benefit Designs
Hindert & Associates, Inc. Benefit Designs
Holden Corporation Holden North American Corporation
Lease Audit & analysis Services, Inc. LAAS
National Benefits Consultants, L.L.C. College Financial Aid Services of America
Matchless Insurance Marketing
National RevMax Consultants, L.L.C. RevMax LLC
The Oxxford Consulting Group, Inc. Oxxford Consulting
Sigma International, Inc. Sigma
The Dublin Group The Training Company
The Praxis Institute, Inc. Vitality Alliance, Inc.
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<TABLE>
Entity DBA's etc.
<S> <C>
Vitality Alliance International, Inc.
The Praxis Group, Inc. Praxis
Pritchett Publishing Company Pritchett
Prichett & Associates
Pritchett & Associates, Inc.
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