Imperial Holdings, Inc. (Imperial) is a specialty finance company with a focus on providing premium financing for individual life insurance policies issued by insurance companies and purchasing structured settlements backed by annuities issued by insurance companies or their affiliates. In its premium finance business it earns revenue from interest charged on loans, loan origination fees and agency fees from referring agents. In its structured settlement business, it purchases structured settlements at a discounted rate and sells such assets to, or finances such assets with, third parties.