Life Settlements are considered viatical settlements and are subject to applicable state laws in the following states:

• Alaska
• Colorado
• Florida
• Illinois as of 07/01/2010
• Indiana
• Iowa
• Kansas
• Louisiana
• Maryland
• Minnesota
• Mississippi
• Montana
• Nebraska
• New Jersey
• Nevada
• North Carolina
• Ohio
• Oklahoma
• Pennsylvania
• Tennessee
• Virginia
• West Virginia