B.E. insurance companies.

B.E. INSURANCE COMPANIES

THIS  LAST  COMPANY/                             CHIEF
YEAR  YEAR  LOCATION                           EXECUTIVE

 1     1    North Carolina Mutual Life        Bert Collins
            Insurance Co.
            Durham, NC

 2     2    Golden State Mutual Life         Larkin Teasley
            Insurance Co.
            Los Angeles, CA

 3     3    Atlanta Life                  Charles H. Cornelius
            Financial Group Inc.
            Atlanta, GA

 4     4    Booker T. Washington           Walter Howlett Jr.
            Insurance Co.
            Birmingham, AL

 5     5    Protective Industrial          James C. Harrison
            Insurance Co.
            Birmingham, AL

 6     6    Winnfield Life              Charles B. Henderson Sr.
            Insurance Co.
            Natchitoches, LA

 7     7    Williams-Progressive Life       Patrick Fontenot
            & Accident Insurance Co.
            Opelousas, LA

 8     8    Golden Circle Life               Barry Williams
            Insurance Co.
            Brownsville, TN

 9     10   Universal Life                 James C. Harrison
            Insurance Co.
            Birmingham, AL

 10    9    Reliable Life                 Joseph H. Miller Jr.
            Insurance Co.
            Monroe, LA

THIS   LAST   COMPANY/                      YEAR
YEAR   YEAR   LOCATION                     STARTED   STAFF   ASSETS *

 1      1     North Carolina Mutual Life    1898      200    212.372
              Insurance Co.
              Durham, NC

 2      2     Golden State Mutual Life      1925      226    120.477
              Insurance Co.
              Los Angeles, CA

 3      3     Atlanta Life                  1905       58     99.906
              Financial Group Inc.
              Atlanta, GA

 4      4     Booker T. Washington          1932       82     54.864
              Insurance Co.
              Birmingham, AL

 5      5     Protective Industrial         1923       95     18.788
              Insurance Co.
              Birmingham, AL

 6      6     Winnfield Life                1936       46     12.016
              Insurance Co.
              Natchitoches, LA

 7      7     Williams-Progressive Life     1947       47      9.919
              & Accident Insurance Co.
              Opelousas, LA

 8      8     Golden Circle Life            1958       32      8.701
              Insurance Co.
              Brownsville, TN

 9      10    Universal Life                1923       95      7.665
              Insurance Co.
              Birmingham, AL

 10     9     Reliable Life                 1940       44      7.523
              Insurance Co.
              Monroe, LA

THIS   LAST   COMPANY/                     STATUTORY    INSURANCE
YEAR   YEAR   LOCATION                     RESERVES *   IN FORCE *

 1      1     North Carolina Mutual Life    137.143     12,536.648
              Insurance Co.
              Durham, NC

 2      2     Golden State Mutual Life       85.813      3,193.195
              Insurance Co.
              Los Angeles, CA

 3      3     Atlanta Life                   15.086     12,686.663
              Financial Group Inc.
              Atlanta, GA

 4      4     Booker T. Washington           48.322      1,429.719
              Insurance Co.
              Birmingham, AL

 5      5     Protective Industrial          12.639         73.463
              Insurance Co.
              Birmingham, AL

 6      6     Winnfield Life                  9.506         35.424
              Insurance Co.
              Natchitoches, LA

 7      7     Williams-Progressive Life       7.533         35.842
              & Accident Insurance Co.
              Opelousas, LA

 8      8     Golden Circle Life              3.435         26.827
              Insurance Co.
              Brownsville, TN

 9      10    Universal Life                  2.221         24.334
              Insurance Co.
              Birmingham, AL

 10     9     Reliable Life                   5.956         35.016
              Insurance Co.
              Monroe, LA
                                                           NET
THIS   LAST   COMPANY/                      PREMIUM     INVESTMENT
YEAR   YEAR   LOCATION                      INCOME *     INCOME *

 1      1     North Carolina Mutual Life    102.530       9.730
              Insurance Co.
              Durham, NC

 2      2     Golden State Mutual Life       28.602       7.310
              Insurance Co.
              Los Angeles, CA

 3      3     Atlanta Life                   56.513       3.287
              Financial Group Inc.
              Atlanta, GA

 4      4     Booker T. Washington            8.487       2.432
              Insurance Co.
              Birmingham, AL

 5      5     Protective Industrial           3.226       0.240
              Insurance Co.
              Birmingham, AL

 6      6     Winnfield Life                  1.454       0.522
              Insurance Co.
              Natchitoches, LA

 7      7     Williams-Progressive Life       1.271       0.592
              & Accident Insurance Co.
              Opelousas, LA

 8      8     Golden Circle Life              1.775       0.466
              Insurance Co.
              Brownsville, TN

 9      10    Universal Life                  0.698       0.200
              Insurance Co.
              Birmingham, AL

 10     9     Reliable Life                   1.243       0.212
              Insurance Co.
              Monroe, LA

* IN MILLIONS OF DOLLARS, TO THE NEAREST THOUSANDTH. AS OF DEC. 31,
2002. PREPARED BY B.E. RESEARCH. REVIEWED BY THE CERTIFIED PUBLIC
ACCOUNTING FIRM EDWARDS & CO.