Universal Settlements International Inc

Twenty-Seventh Monitor's Report Supplemental (Part 2) — Court officer report

Twenty-Seventh Monitor's Report Supplemental (Part 3) — Court officer report

Twenty-Seventh Monitor's Report Supplemental (Part 4) — Court officer report

Twenty-Seventh Monitor's Report Supplemental (Part 5) — Court officer report

Letter to All Parties — Stakeholder communication

Endorsement of Penny, J — Endorsement / reasons

The Monitor’s understanding of the effect of the Audit Agreement and related CRA documents, and its reasons for recommending the Court approval thereof — Court officer report

Motion Record, returnable Part 1 — Application / notice of application

1. This twenty-sixth report (the “ Twenty-Sixth Report ” or “ Report ”) provides: (a) An update on the activities and correspondence of USI and the Monitor since the Twenty-Fifth Report of the Monitor dated March 15, 2016 (the “ Twenty-Fifth Report ”); (b) An update on the funds in the Monitored Trust Account and the reserves to which they are subject; (c) An update with respect to a second interim distribution to Creditors; (d) The Monitor’s information with respect to Caja Paraguay de Jubilaciones y Pensiones del Personal de Itaipu Binacional’s (“ Cajubi ”) motion to seek an Order from the Court authorizing a distribution to Cajubi in full satisfaction of Cajubi’s entitlement to distributions pursuant to the Plan; and (e) An update on the receipts and disbursements in the Monitored Trust Account — Court officer report

Service List as of — Service list

1. This twenty-fifth report (the “ Twenty-Fifth Report ” or “ Report ”) provides: (a) an update on the activities and correspondence of USI and the Monitor since the Twenty-Fourth Report of the Monitor dated January 4, 2016 (the “ Twenty-Fourth Report ”); (b) the Monitor’s information with respect to the Company’s motion to seek an Order from the Court declaring nunc pro tunc that the Canadian Trust is a bare trust or, in the alternative, rectifying the Canadian Trust; (c) an update on the Interim Distribution to Creditors anticipated to occur in or about March 2016; and (d) an update on the receipts and disbursements in the Monitored Trust Account — Court officer report

Book of Authorities — Factum / brief

Facturm — Factum / brief

Letter to Service List — Service list

Order Approving Payment to Dykema Gossett — Order (other)

Order Approving Retaining RCT — Order (other)

Motion Record to Approve RCT LLP Retainer, returnable — Application / notice of application

1. This twenty-fourth report (the “ Twenty-Fourth Report ” or “ Report ”) provides: (a) an update on the post-closing activities of USI and the Monitor related to the Vida Transaction; (b) an update on the Company’s cash flow in respect of the Policies from Plan Implementation to November 30, 2015; (c) an update on the other property held by USI on behalf of Creditors as of that date; (d) a report on the conduct of the Monitor since the Twenty-Third Report; (e) information about an interim distribution to Creditors anticipated to occur in or about March 2016; and (f) the Monitor’s review and recommendations with respect to the Company's motions to seek Orders from the Court with respect to: (i) Payment of fees for services provided and those to be provided by USI during the period August 1, 2015 to March 31, 2016 pursuant to the Administrative Fee Proposal, described and defined herein; (ii) Payment of certain fees of Dykema Gossett PLLC (“ Dykema ”) in respect of their legal services provided to USI in connection with Universal Settlements International Inc. v. James Torchia, Marc Celello and National Viatical Inc. (United States District Court, Western District of Michigan, Court File No. 1:07-cv-1243) (the ” Torchia Action ”); and (iii) the execution and delivery and approval, nunc pro tunc , of, an engagement letter with Reid Collins Tsai LLP dated November 24, 2015 (the “ Reid Collins Engagement Letter ”), in respect of the enforcement of the Torchia Judgment — Court officer report

Aviso de distribucion provisional para 2015 — Notice to creditors

Mitteilung uer Zwishenauszahlung fur 2015

Notice of Interim Distribution 2015 — Notice to creditors

Monitor's Certificate, delivered — Court officer certificate

Approval and Vesting Order — Approval and vesting order

ERGÄNZUNG ZUM DREIUNDZWANZIGSTEN BERICHT DES MONITORS — Court officer report

SUPLEMENTO DEL VIGÉSIMO TERCER INFORME DEL SUPERVISOR — Court officer report

The purpose of this supplement (the "Supplemental Report") to the twenty-third report of the Monitor dated March 24, 2015 (the "Twenty-Third Report") is to advise this Court with respect to: (a) Certain maturities that have occurred since the execution of the Sale Agreement (as defined in the Twenty-Third Report), and the filing of the Twenty-Third Report; (b) The collection of certain death benefits since the filing of the Twenty-Third Report; and (c) the impact of the maturities on the Sale Agreement — Court officer report

Factum of the Applicant — Factum / brief

ANZEIGE DER ANTRAGSTELLUNG

DREIUNDZWANZIGSTER BERICHT DES MONITORS — Court officer report

NOTIFICACIÓN DE MOCIÓN — Application / notice of application

ORDEN DE APROBACIÓN Y ADQUISICIÓN DE DERECHOS — Approval and vesting order

VIGÉSIMO TERCER INFORME DEL SUPERVISOR — Court officer report

ÜBERTRAGUNGS- UND GENEHMIGUNGSANORDNUNG — Approval and vesting order

Affidavit of Christopher Halas, sworn Part 1 — Affidavit

Affidavit of Christopher Halas, sworn Part 2 — Affidavit

This twenty-third report (the “ Twenty-third Report ” or “ Report ”) is filed in support of USI’s motion for an Order, among other things, approving the sale of 112 Policies representing all Policies held by USI for the benefit of its Creditors to Vida and vesting all right, title and interest of USI’s and the Plan Beneficiaries in and to the Policies in Vida (the “ Approval and Vesting Order ”). This Report also provides: (a) an update on the Company’s cash flow in respect of the Policies from Plan Implementation to February 28, 2015and the financial position of the property held on behalf of Creditors as of that date; (b) a report on the conduct of the Monitor since November 27, 2014 with respect to the SISP, including details of the sales and marketing efforts undertaken by the Monitor, and provide details regarding the outcome of the SISP; (c) a summary of the key terms of the Sale Agreement and the transaction contemplated thereby (the “ Transaction ”); (d) details of the actions necessary to complete the proposed Transaction; and (e) the Monitor’s conclusions and recommendations with respect to the proposed Transaction — Court officer report

Confidentiality Agreement (Word Version)

Instructions Regarding the Confidentiality Agreement

Sanction (Plan Amendment) Order — Order (other)

Affidavit of Christopher Halas (Sanction Order) Nov 25 14.pdf — Affidavit

1. This twenty-second report (the “ Twenty-Second Report ” or “ Report ”) is filed in support of USI’s motion for an Order, among other things, sanctioning the Plan as amended by the Plan Amendment. This Report provides: (a) a report on the conduct of the Creditors’ Meetings held on November 24, 2014 in accordance with the Meetings Order; (b) a report on the results of the Creditors’ Meetings, including the Monitor's tabulation of the votes cast by Ordinary Creditors and Purchasers; (c) a consideration of the Company’s motion for an Order amending the Plan in accordance with the Plan Amendment, and sanctioning the Plan as amended by the Plan Amendment (the “ 2014 Amended Plan ”); and (d) the Monitor’s conclusions and recommendations — Court officer report

Amended and Restated Sale and Investor Solicitation Procedures — Sale process approval order

Amendment to the Amended Plan of Compromise and Arrangement — Plan of arrangement / compromise

MITTEILUNG ÜBER VERTAGUNG DER GLÄUBIGERVERSAMMLUNGEN MONTAG — Notice to creditors

NOTICE OF ADJOURNMENT OF 5 NOVEMBER 2014 CREDITORS MEETINGS - TO — Notice to creditors

PROCEDIMIENTOS DE VENTA Y SOLICITUD DE INVERSIONISTAS

VIGÉSIMO SEGUNDO INFORME DEL SUPERVISOR — Court officer report

ZWEIUNDZWANZIGSTER BERICHT DES MONITORS — Court officer report

ÄNDERUNG DES GEÄNDERTEN KOMPROMISS- UND VERGLEICHSPLANS — Plan of arrangement / compromise

ENMIENDA AL PLAN DE CONCORDATO MODIFICADO — Plan of arrangement / compromise

PLANÄNDERUNGSBESCHLUSS — Order (other)

RESOLUCIÓN DE LA MODIFICACIÓN DEL PLAN — Plan of arrangement / compromise

INFORME DE LOS ESCRUTADORES SOBRE LA ASISTENCIA — Meeting materials

INFORME DE LOS ESCRUTADORES SOBRE LA VOTACIÓN — Meeting materials

BERICHT DER WAHLPRÜFER ZUR ANWESENHEIT

SISP Amendment Order — Sale process approval order

BERICHT DER WAHLPRÜFER ZUR ABSTIMMUNG — Meeting materials

1. The purpose of this twenty-first report (the “ Twenty-First Report ” or “ Report ”) is to: (a) Update the Court on the adjournment of the Creditors’ Meetings; (b) Describe the activities of the Monitor to inform Creditors of the adjournment of the Creditors’ Meetings; (c) Provide the background to the request for an Order approving certain technical amendments to the SISP to address the consequential postponement of commencement of the SISP due to the adjournment of the Creditors’ Meetings; and (d) Provide the Monitor’s conclusions and recommendations — Court officer report

EINUNDZWANZIGSTER BERICHT DES MONITORS — Court officer report

PROCEDIMIENTOS DE VENTA Y SOLICITUD DE INVERSIONISTAS MODIFICADO Y REPLANTEADO — Sale process approval order

VERKAUFS- UND ANLEGERWERBUNGSVERFAHREN

VIGÉSIMO PRIMER INFORME DEL SUPERVISOR 17 de noviembre de 2014 — Court officer report

Vigésimo Informe del Supervisor de fecha 19 de septiembre de 2014 — Court officer report

AVISO DEL APLAZAMIENTO DE LAS REUNIONES DE ACREEDORES LUNES, 24 DE NOVIEMBRE DE 2014 — Notice to creditors

AVISO DEL APLAZAMIENTO DE LAS REUNIONES DE ACREEDORES 05 DE NOVIEMBRE 2014 - ACTUALZACIÓN — Notice to creditors

AVISO DEL APLAZAMIENTO DE LAS REUNIONES DE ACREEDORES 05 DE NOVIEMBRE 2014 — Notice to creditors

MITTEILUNG ÜBER VERTAGUNG DER GLÄUBIGERVERSAMMLUNGEN — Notice to creditors

MITTEILUNG ÜBER VERTAGUNG DER GLÄUBIGERVERSAMMLUNGEN - AKTUALISIERUNG — Notice to creditors

ANTRAG AUF AUFNAHME IN DAS ZUSTELLUNGSVERZEICHNIS — Service list

AVISO DE REUNIONES DE ACREEDORES — Meeting materials

Creditors Meeting Package — Meeting materials

FORMA DE PODER DE REPRESENTACIÓN

FORMA DE SOLICITUD DE INCLUSIÓN EN LA LISTA DE PARTES A NOTIFICAR

Gläubiger -Paket

MITTEILUNG ÜBER DIE GLÄUBIGERVERSAMMLUNGEN — Notice to creditors

Notice of Meeting of Creditors — Notice to creditors

Paquete del acreedor

Proxy — Meeting materials

Service List Request — Service list

VORDRUCK DER STIMMRECHTSVOLLMACHT — Meeting materials

Approval of Sale and Investor Solicitation Process Order — Order (other)

BERICHT DES USI-MANAGEMENTS ÜBER MÖGLICHE KÜNFTIGE PORTFOLIO-OPTIONEN — Court officer report

INFORME DE LA GERENCIA DE USI — Court officer report

Management Report of USI — Court officer report

Meeting Order — Meeting order

Letter to Service list re: Adjournment of Motion — Application / notice of application

Motion Record, returnable Part 1 of 2 — Application / notice of application

Motion Record, returnable Part 2 of 2 — Application / notice of application

1. The purpose of this twentieth report (the “ Twentieth Report ” or “ Report ”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to August 31, 2014 (the “ Reporting Period ”); (b) a discussion of the analysis completed by USI based on the reports provided by L&E with respect to future options to manage the portfolio, including management’s recommendation on how to proceed; (c) information on and the Monitor’s recommendations in respect of the motion by the Applicant for Orders: (i) authorizing USI to call, hold, and conduct meetings (the " Meetings of Creditors ") of its classes of Creditors on October 30, 2014, to consider and vote on a resolution to approve the Plan Amendment (as defined below), pursuant to the terms of the draft Meetings Order substantially in the form filed with the Court (the “ Meetings Order ”); (ii) approving the draft Meetings Materials (as defined below), substantially in the form attached to the Meetings Order; (iii) approving the proposed SISP in the form attached to the draft order filed with the Court as Schedule "C", subject to such non-material amendments as may be agreed to by USI and the Monitor; and (iv) approving the Twentieth Report and the conduct and activities of the Monitor set out therein. (d) a description of the proposed process to solicit offers to purchase or to invest in or re-finance or finance the Policies to be undertaken by the Monitor, pursuant to the SISP, to be commenced one Business Day after sanction of the Plan Amendment by the Court; and (e) the Monitor’s conclusions and recommendations — Sale process approval order

Twentieth Report of the Monitor — Court officer report

VIGÉSIMO INFORME DEL SUPERVISOR 19 DE SEPTIEMBRE DE 2014 — Court officer report

ZWANZIGSTEN BERICHT DES MONITORS — Court officer report

Zwanzigster Bericht des Monitors — Court officer report

DÉCIMO NOVENO INFORME DEL SUPERVISOR — Court officer report

NEUNZEHNTER BERICHT DES MONITORS — Court officer report

Endorsement — Endorsement / reasons

Order — Order (other)

The purpose of this nineteenth report (the “ Nineteenth Report ” or “ Report ”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to May 31, 2014 (the “ Reporting Period ”); (b) An update of USI’s efforts to secure financing to fund the deficit projected in the USI Forecast as discussed in the Eighteenth Report; (c) the ability of USI to make a distribution to Creditors; and (d) As discussed in the Eighteenth Report, an update of the analysis currently being completed by USI based on the reports provided by Lewis and Ellis Actuaries and Consultants (“ L&E ”) with respect to future options to manage the portfolio, including management’s recommendation on how to proceed (the “ USI Analysis ”) — Cash-flow statement

ACHTZEHNTER BERICHT DES MONITORS — Court officer report

DÉCIMO OCTAVO INFORME DEL SUPERVISOR — Court officer report

The purpose of this eighteenth report (the “Eighteenth Report” or “Report”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to January 31, 2014 (the “Reporting Period”); (b) the ability of USI to make a distribution to Creditors; (c) the outstanding policy loans owed by USI (the “Policy Loans”); (d) the 2013 verifications of policy coverage by USI to verify whether the data in its records associated with its policy portfolio is accurate; (e) one policy which has expired and two policies whose face values decreased during the Reporting Period. An update of the Company’s review of other policies to ascertain any other potential expiry dates is provided; (f) USI’s preliminary discussions with its related party lender regarding an increase to the revolving loan in light of the projected cash flow deficit; (g) preliminary analysis by USI in respect of possible future options for the portfolio; and (h) the status of USI’s outstanding litigation, including that relating to the Escrow Funds (as defined in the Plan) — Cash-flow statement

DÉCIMO SÉPTIMO INFORME DEL SUPERVISOR, 25 de junio de 2013 — Court officer report

The purpose of this seventeenth report (the “ Seventeenth Report ” or “ Report ”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to May 31, 2013 (the “ Reporting Period” ); (b) the ability of USI to make a distribution to Creditors; and (c) the status of USI’s outstanding litigation, including that relating to the Escrow Funds (as defined in the Plan) — Cash-flow statement

Anordnung von Richter Wilton-Siegal mit Datum vom 15. Oktober 2012 — Order (other)

Befürwortung von Richter Wilton-Siegal mit Datum vom 15. Oktober 2012 — Endorsement / reasons

SECHZEHNTER BERICHT DES MONITORS — Court officer report

Orden judical con fecha15 de octubre de 2012 — Order (other)

RESPALDO DEL HONORABLE JUEZ WILTON-SIEGEL15 de octubre de 2012

Endorsement of Justice Wilton-Siegal — Endorsement / reasons

Order of Justice Wilton-Siegal — Order (other)

Supplemental Motion Record — Application / notice of application

1. The purpose of this sixteenth report (the “ Sixteenth Report ” or “ Report ”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to September 30, 2012 (the “ Reporting Period”), which shows that without additional financing there will be insufficient funds in the Monitored Trust Account to pay policy premiums falling due on November 1, 2012; (b) USI’s efforts to secure financing to fund the deficit projected in the USI Forecast, which has resulted in the availability of a proposed $5.0 million revolving loan facility (the “ Revolving Loan ”) from a party related to a principal of USI (the “ Lender ”), which will allow sufficient funds to be advanced to the Monitored Trust Account by October 31, 2012 to fund policy premiums for a further period of time and, USI hopes, until such time as USI realizes further maturities; and to request advice and direction from this Court on: (c) USI entering into the Revolving Loan with the Lender; (d) USI’s ability to grant security over the funds held by USI in trust in the Monitored Trust Account as security for the Revolving Loan; and (e) The notice being provided to Creditors of this motion — Cash-flow statement

Motion Record of Universal Settlements International Inc — Application / notice of application

DÉCIMO QUINTO INFORME DEL SUPERVISOR 26 de julio de 2012 — Court officer report

FÜNFZEHNTER BERICHT DES MONITORS — Court officer report

The purpose of this fifteenth report (the “ Fifteenth Report ” or “ Report ”) is to provide an update to Creditors and to the Court on: (a) the cash flow in the Monitored Trust Account from the Plan Implementation Date to May 31, 2012 (the “ Reporting Period”) and its comparison to the forecasted receipts and disbursements prepared by USI in support of the Plan (the “ Financial Model ”) (as updated from the Fourteenth Report, which reported cash flow for the period ended October 31, 2011); (b) USI’s efforts to secure financing to fund the deficit projected in the USI Forecast; (c) the ability of USI to make a distribution to Creditors; and (d) results of the analyses prepared by Lewis & Ellis, Inc. (“ L&E ”), an actuarial consulting firm based in Dallas, Texas, for USI — Cash-flow statement

VIERZEHNTER BERICHT DES MONITORS — Court officer report

DÉCIMO CUARTO INFORME DEL SUPERVISOR — Court officer report

The purpose of this fourteenth report (the “ Fourteenth Report ” or “ Report ”) is to provide an update to Creditors and to this Honourable Court on: i) the cash flow in the Monitored Trust Account from the Plan Implementation Date to October 31, 2011 (the “ Reporting Period”) and its comparison to the forecasted receipts and disbursements prepared by USI in support of the Plan (the “ Financial Model ”) (as updated from the Thirteenth Report, which reported cash flow for the reporting period ended April 30, 2011); ii) USI’s attempt to secure financing to fund the deficit projected in the USI Forecast; iii) the ability of USI to make a distribution to Creditors; and iv) the status of USI’s outstanding litigation, including that relating to the Escrow Funds (as defined in the Plan) — Cash-flow statement

DÉCIMO TERCER INFORME DEL SUPERVISOR — Court officer report

The purpose of this thirteenth report (the “ Thirteenth Report ” or “ Report ”) is to provide an update to Creditors and to this Honourable Court on those matters previously reported, particularly with respect to: i) the cash flow in the Monitored Trust Account from the Plan Implementation Date to April 30, 2011 (the “ Reporting Period”) and its comparison to the forecasted receipts and disbursements prepared by USI in support of the Plan (the “ Financial Model ”) (as updated from the Twelfth Report, which reported cash flow for the reporting period ending September 30, 2010); ii) two policies which have expired during the Reporting Period, and the Company’s review of other policies to ascertain any other potential expiry dates; iii) USI’s updated cash flow forecast for the two year period from May 1, 2011 to April 30, 2013 (the “ USI Forecast ”); iv) an updated report on the ability of USI to make a distribution to Creditors; v) an update on 2011 verifications of policy coverage by USI to confirm the data in its records associated with its policy portfolio ; and vi) the status of USI’s outstanding litigation, including that in respect of the Escrow Funds (as defined in the Plan) — Cash-flow statement

DÉCIMO SEGUNDO INFORME DEL SUPERVISOR — Court officer report

Respaldo del Juez Wilton-Siegel con fecha 11 de enero de 2011

ZWÖLFTER BERICHT DES MONITORS — Court officer report

Zustimmung von Richter Wilton-Siegel vom — Order (other)

Motion Record re: Section 7.8 of the Plan — Application / notice of application

The purpose of this twelfth report (the “ Twelfth Report ” or “ Report ”) is to report to this Honourable Court on: i) cash flow in the Monitored Trust Account (“ Monitored Trust Account ”) from the Plan Implementation Date to September 30, 2010 (the “ Reporting Period”) and its comparison to the forecasted receipts and disbursements prepared by USI in support of the Plan (the “ Financial Model ”); ii) USI’s updated cash flow forecast for the two year period from October 1, 2010 to September 30, 2012; iii) timing of a distribution to Creditors; iv) update on 2010 verifications of policy coverage by USI to verify whether the data in its records associated with its policy portfolio is accurate ; v) a policy for which a maturity cannot be collected as the policy was erroneously included by USI in its records as an asset of the Company; vi) the status of USI’s outstanding litigations and the Escrow Funds (as defined in the Plan); and vii) information on payments to shareholders prior to the CCAA Proceedings — Cash-flow statement

Notice of Settlement of Litigation (Universal Settlements International Inc. v. James Torchia, Marc Celello and National Viaticals Inc)

Plan de concordato 16 de junio de 2009 — Plan of arrangement / compromise

Gerichtliche Anordnung mit Datum vom 14. Dezember 2009 — Order (other)

ELFTER BERICHT DES MONITORS 9 Dezember 2009 — Court officer report

The purpose of this eleventh report (the “ Eleventh Report ” or “ Report ”) is to report to this Honourable Court on: i) the conditions satisfied for plan implementation; ii) the status of outstanding creditor claims; iii) receipts and disbursements of Plan Assets since the Plan Implementation Date; and request approval from this Honourable Court for: iv) the transfer of the G.H. Policy, as defined herein, to VCH Expert US-Life GmbH & Co. KG (“ VCH ”) pursuant to the proposed terms of settlement of the VCH claim; and v) the activities of the Monitor as set out in this Report — Court officer report

Declaration of Trust - Universal Settlements International Inc — Affidavit

Declaration of Trust : Mills, Potoczak and Company — Affidavit

Monitored Account Agreement

Monitor's Tenth Report — Court officer report

The purpose of this tenth report (the “ Tenth Report ” or “ Report ”) is to request this Honourable Court’s approval of the: i) Monitored Account Agreement (“ MAA ”); ii) Declarations of Trust; iii) activities of the Monitor as set out in this Report; and iv) fees and disbursements of the Monitor and its legal counsel for the periods beginning November 24, 2008 to July 3, 2009 and November 25, 2008 to July 10, 2009, respectively — Court officer report

Supplemental Affidavit of Christopher Halas sworn — Affidavit

Orden de ratificacion con fecha 22 de junio de 2009 — Order (other)

Orden judical con fecha 22 de junio de 2009

Billigungsbeschluss mit Datum vom — Order (other)

Factum of USI re Motion returnable — Factum / brief

Sanction Order — Plan sanction / final order

Affidavit of C. Halas sworn — Affidavit

Motion Record re Sanction Order — Application / notice of application

Neunter Bericht des Monitors mit Datum vom — Court officer report

Noveno informe del supervisor con fecha — Court officer report

The purpose of this ninth report (the “ Ninth Report ” or “ Report ”) is to provide this Honourable Court with information with respect to: i) the information session for Creditors held by the Applicant on June 2, 2009 in Vienna, Austria; ii) the Preliminary Motions filed with this Honourable Court and heard on June 12, 2009; iii) amendments to the Plan, notice of which was given to Creditors on June 16, 2009; iv) the Meetings of Creditors (the “ Meetings ”) held on June 17, 2009 pursuant to the Meeting Order dated May 15, 2009; v) the results of the Meetings, including the Monitor's tabulation of the votes cast by the Ordinary Creditor Class and the Purchaser Class; vi) the Applicant’s actual cash balances as at June 13, 2009; vii) the Applicant’s updated cash flow projection to July 11, 2009; viii) information on the relief sought by the Applicant to finance operations until implementation of the amended Plan; and ix) the Monitor’s conclusions and recommendations. and to request this Honourable Court’s approval of: x) the activities and conduct of the Monitor and its legal counsel during this CCAA Proceeding including the Creditors' Meetings as described in this Ninth Report — Court officer report

Declaracion jurada de Mario Thomaidis, 10 de junio de 2009 — Affidavit

Octavo informe del supervisor, 10 de junio de 2009 — Court officer report

Amended Plan of Compromise and Arrangement - Blackline to Original — Plan of arrangement / compromise

Amended Plan of Compromise and Arrangement - Clean copy — Plan of arrangement / compromise

Kompromiss - und Vergleichspan — Plan of arrangement / compromise

Update Letter to Creditors — Stakeholder communication

Court Order re: Claims of National Viatical Inc., Borden Ladner, Gervais and Mr. Pereira — Order (other)

Declaracion Jurada de Christopher Halas con respecto a la mocion del — Affidavit

Endorsement re: Discharge of Antonio Duscio- June 12/09 — Endorsement / reasons

Endorsement re: Joint Investments by Purchasers- June 12/09 — Endorsement / reasons

Endorsement re: Pereira Claim- June 12/09 — Endorsement / reasons

Notice of Motion of the Monitor, returnable — Application / notice of application

Declaracion jurada de James Torchia — Affidavit

Eidesstattliche Versicherung von James Torchia — Affidavit

Exhibit I — Affidavit

Exhibit J — Affidavit

Exhibit K — Affidavit

Exhibit L — Affidavit

Exhibit M — Affidavit

Exhibit N — Affidavit

Achter Bericht des Monitors mit Datum vom — Court officer report

Affidavit and Exhibits of Jeff Panos sworn — Affidavit

Affidavit of Mario Thomaidis affirmed — Affidavit

Eidesstattliche Erklaerung von Christopher Halas vom — Affidavit

Responding Motion Record of Universal Settlements International Inc — Application / notice of application

Responding Motion Record of Universal Settlements International Inc to National Viatical Inc — Application / notice of application

The purpose of this eighth report (the “ Eighth Report ” or “ Report ”) is to seek an order: i) approving the participation of translators at the Purchasers’ Meeting of Creditors; and ii) providing directions to the Monitor regarding the appropriate means to tabulate the number and value of votes relating to interests of Purchasers in Life Settlements that are held jointly by two or more Purchasers — Court officer report

Notice of Cross Examination by Ogilvy Renault LLP

Affidavit of Gilbert Pereira — Affidavit

Affidavit of James Torchia — Affidavit

Exhibit A - Torchia Aff — Affidavit

Exhibit B - Torchia Aff — Affidavit

Exhibit C - Torchia Aff — Affidavit

Exhibit D - Torchia Aff — Affidavit

Exhibit E - Torchia Aff — Affidavit

Exhibit F - Torchia Aff — Affidavit

Exhibit H - Torchia Aff — Affidavit

Exhibit I - Torchia Aff — Affidavit

Exhibit J - Torchia Aff — Affidavit

Exhibit K - Torchia Aff — Affidavit

Exhibit L - Torchia Aff — Affidavit

Exhibit M - Torchia Affidavit — Affidavit

Motion Record — Application / notice of application

Notice of Motion — Application / notice of application

Anordnung ueber die Einberufung einer Versammlung — Meeting order

Applicant's Plan of Compromise and Arrangement — Plan of arrangement / compromise

Circular sobre el plan — Information circular

Endorsement of Justice Wilton-Siegel — Endorsement / reasons

Kompromiss-und Vergleichsplan — Plan of arrangement / compromise

Kompromiss-und Vergleichsplan May 8 update — Plan of arrangement / compromise

Orden de Reunion — Meeting order

PODER PARA USO POR LOS ACREEDORES

Plan de concordato — Plan of arrangement / compromise

Plan de concordato May 8 update — Plan of arrangement / compromise

Plan-Rundschreiben — Information circular

Septimo informe del supervisor — Court officer report

Siebter Bericht des Monitors — Court officer report

VON GLÄUBIGERN ZU VERWENDENDE STIMMRECHTSVOLLMACHT — Meeting materials

Supplement to the Seventh Report of the Monitor — Court officer report

The purpose of this supplement to the Seventh Report of the Monitor (the “ Report ”) is to provide this Honourable Court with an update on the status as of May 13, 2009 on the: i) Plan of Compromise and Arrangement; ii) claims procedure; and iii) the Applicant’s cash flow projection to July 4, 2009 that was appended to the Seventh Report — Court officer report

Proxy for Use by Creditors — Meeting materials

Gerichtliche Anordnung mit Datum vom — Order (other)

Motion Record returnable — Application / notice of application

Orden judical con fecha — Order (other)

Monitor's Seventh Report — Court officer report

Monitor's Seventh Report Appendices — Court officer report

Monitor's Seventh Report Appendices - May 8 09 - FINAL — Court officer report

Supplemental Motion Record of the Applicant — Application / notice of application

The purpose of this seventh report (the “ Seventh Report ” or “ Report ”) is to provide this Honourable Court with: i) information on the Company and its operations prior to, and following, the commencement of the CCAA Proceedings; ii) information on the material assets of the Company, including an analysis of the life insurance policies based upon information provided by the Applicant and verification of coverage and annual policy statements received by the Applicant from the relevant insurance companies; iii) an update on the claims procedure; iv) a summary of the proposed plan of compromise and arrangement (the “ Plan ”) to be presented to this Honourable Court by the Applicant and the Monitor’s comments on the Plan; v) the Applicant’s actual cash balances as at April 19, 2009 and commentary on variances from prior projections filed with this Honourable Court; vi) the Applicant’s updated cash flow projection to July 4, 2009; vii) information on the motion by the Applicant requesting this Honourable Court’s approval of an order (the “ Meeting Order ” ) to: a) approve the filing of the Plan; b) establish the manner in which the Applicant shall seek approval of the Plan by its creditors (the “ Creditors ” ) ; c) fix the date on which the meetings of Creditors ("Creditors’ Meetings") will vote on the Plan; and d) establish the manner in which the Monitor shall notify the Creditors of the Creditors’ Meetings and the materials to be provided to the Creditors in connection with such meetings and address other matters ancillary to the holding of the Creditors’ Meetings to vote on the Plan. viii) information on the relief sought by the Applicant to finance operations until implementation of the Plan, if approved; ix) the Monitor’s conclusions and recommendations — Court officer report

Plan of Compromise and Arrangement — Plan of arrangement / compromise

Exhibit H — Affidavit

Exhibit J - Plan Circular — Affidavit

Plan Information Circular — Information circular

Applicant's Motion Record returnable — Application / notice of application

ERGÄNZENDE EIDESSTATTLICHE VERSICHERUNG VON — Affidavit

SECHSTER BERICHT DES MONITORS — Court officer report

SIXTO INFORME DEL SUPERVISOR — Court officer report

The purpose of this sixth report (the “ Sixth Report ”) is to provide this Honourable Court with: i) an update on the Claims Process; ii) an update on the sale of the TPI AIDS Portfolio; iii) the Applicant’s actual cash balances as at March 21, 2009; iv) the Applicant’s updated cash flow projection to May 23, 2009; v) an update on the Applicant’s activities and intended course of action with respect to developing a proposed plan of arrangement; vi) information on the relief sought by the Applicant to finance operations until implementation of a plan of arrangement; and vii) the Monitor’s conclusions and recommendations — Court officer report

Affidavit of Christopher Halas sworn — Affidavit

Benachrichtigung Über Die Einreichung Eines Antrags

Eidesstattliche Versicherung Von Christopher Halas — Affidavit

Exhibit G — Affidavit

Notice — Notice to creditors

Court Order — Order (other)

FÜNFTER BERICHT DES MONITORS, datum: — Court officer report

The purpose of this fifth report (the “ Fifth Report ”) is to provide this Honourable Court with information concerning: i) the sale of the TPI AIDS Portfolio; ii) the Monitor’s meeting with Mills; iii) the Applicant’s actual cash balances as at February 7, 2009; iv) the Applicant’s updated cash flow projection to May 2, 2009; and v) the Applicant’s activities and intended course of action with respect to developing a proposed plan of arrangement — Court officer report

Affidavit of Christopher Halas, sworn — Affidavit

Exhibit A — Affidavit

Exhibit B — Affidavit

Exhibit C — Affidavit

Exhibit D — Affidavit

Exhibit E — Affidavit

Exhibit F — Affidavit

Notice of Motion, returnable — Application / notice of application

Notice to Creditors, Schedule A — Notice to creditors

Instruction Letter, Schedule B

ANEXO "B"

ANEXO "C"

ANEXO "D"

ANHANG „B“

ANHANG „C“

ANHANG „D“

Acknowledgement of Claim, Schedule C — Proof of claim (blank form)

Amended Notice of Motion, returnable — Application / notice of application

Claim Procedure Order — Order (other)

Claims Procedure Order in German — Claims procedure order

Claims Procedure Order in Spanish — Claims procedure order

MITTEILUNG AN GLÄUBIGER ANHANG „A“ — Notice to creditors

NOTIFICACIÓN A ACREEDORES ANEXO "A" — Notice to creditors

Proof of Claim, Schedule D — Proof of claim (blank form)

Supplemental Affidavit of Christopher Halas, sworn — Affidavit

The purpose of this fourth report (the “ Fourth Report ”) is to provide this Honourable Court with: i) further explanation and clarification of changes in the premium reserve and escrow bank accounts administered by Mills, Potoczak & Company (“ Mills ”), USI’s policy administrator and Trustee in Ohio, USA, USI’s lawyers, Ogilvy Renault LLP (“ Ogilvy ”) and USI, that were described in paragraphs 19 and 20 of the Third Report; ii) the results of Mills’ further review of the premium reserves contained in the USI Premium Reserve Account and Mills’ updated view as to the Revised Additional Funds (as hereinafter defined) available for release from the USI Premium Reserve account to USI for corporate use; and iii) information regarding the Applicant’s proposed claims process — Court officer report

The purpose of this third report (the “ Third Report ”) is to provide this Honourable Court with information concerning: i) the sale of the TPI AIDS Portfolio; ii) certain policies surrendered to insurers for cash; iii) the Applicant’s cash management system; iv) the Applicant’s excess premium reserve funds; v) the Applicant’s ongoing effort to verify policy coverages; vi) the Applicant’s actual cash flow results for the period from December 13 to 31, 2008; vii) the Applicant’s updated cash flow forecast to March 7, 2009; viii) the Applicant’s activities and intended course of action with respect to implementing a claims process and developing a proposed plan of arrangement; and ix) the Monitor’s conclusions and recommendations — Court officer report

Motion Record, returnable — Application / notice of application

TPI Portfolio Sale Order — Order (other)

The purpose of this report (the “ Report ”) is to provide this Honourable Court with the Monitor’s observations on the Applicant’s proposed sale of certain corporately owned policies that USI purchased out of the receivership of Trade Partners, Inc. (the “ TPI AIDS Portfolio ”) to SDM Holdings, LLC (the “ Purchaser ”) — Court officer report

Court Order in German — Order (other)

Court Order in Spanish — Order (other)

Notice of Motion returnable — Application / notice of application

Stay Extension Order — Order (other)

The purpose of this report (the “ Report ”) is to provide this Honourable Court with information on: i) USI’s current liquidity; ii) activities of the Monitor since its appointment; iii) the Applicant’s cash management system; iv) the Applicant’s actual cash flow results for the period from the date of the Initial Order to December 12, 2008; v) the Applicant’s updated cash flow forecast to February 28, 2009; and vi) the Monitor’s analysis and recommendation concerning USI’s request for an extension of the stay established by the Initial Order (the “ Stay Period ”) for a short period following December 31, 2008 — Cash-flow statement

A las partes interesadas

An die Anspruchsberechtigten — Stakeholder communication

Application Record — Application / notice of application

Aux parties prenantes — Stakeholder communication

Initial Order — Initial order

Initial Order in German — Initial order

Initial Order in Spanish — Initial order

Notice to Stakeholders — Stakeholder communication