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Lincoln Memorial Life Insurance Company ("Lincoln Memorial") is a life insurer licensed in 44 states, Memorial Service Life Insurance Company ("Memorial Service") is the direct parent company of Lincoln Memorial and licensed in Texas only, and National Prearranged Services, Inc. ("NPS") is a Missouri based funeral service company and affiliate of Lincoln Memorial.  Both Lincoln Memorial and Memorial Service wrote life insurance policies that were to be used to fund pre-need contracts for funeral services sold by NPS.  All three companies were placed in rehabilitation on May 14, 2008, and an order of liquidation was entered on September 22, 2008.

Claims funding has begun by the affected guaranty associations, including Nebraska's Association, pursuant to the liquidation order.