REGAN HOLDING CORP 10-K/A

ANNUAL REPORT AMENDMENT #2

EXHIBIT 10(O)1

EXHIBIT 10(O)2

EXHIBIT 10(P)2

EXHIBIT 10(P)3

EXHIBIT 10(P)4

EXHIBIT 10(Q)

EXHIBIT 10(Q)1

EXHIBIT 10(Q)2

EXHIBIT 10(Q)3

EXHIBIT 10(R)

EXHIBIT 10(R)1

EXHIBIT 10(S)

EXHIBIT 10(T)

EXHIBIT 10(U)

EXHIBIT 10(V)

EXHIBIT 10(V)1

EXHIBIT 10(V)2

EXHIBIT 21

EXHIBIT 31.1

EXHIBIT 31.2

EXHIBIT 32.1

EXHIBIT 32.2