The Acacia Group said yesterday that it may lay off up to 100 of its 480 employes here in a "major restructuring move" as the company diversifies into a broader range of financial services.

The Washington-based firm said it will try to place the 100 in its subsidiaries, but its chairman said that he expects only about 50 of them to remain at the company.

"The data processors are primarily the ones that won't be re-employed," said Duane Adams, chairman and chief executive officer of Acacia.

Adams said the reorganizational plan will help the 116-year-old organization, which operates in 21 states and the District, to offer a wider range of financial products and services.

"We're changing the way we do business," said Charles L. Larance, spokesman for Acacia. "We're no longer just a big old monolithic life insurance company. We're getting into a broader range of financial services, including risk management products, investment products and services and banking services."

Two years ago, Acacia widened its scope by acquiring The Calvert Group, a brokerage. Last year, Acacia received permission from the Federal Home Loan Bank Board to operate a savings and loan association in Northern Virgina, now called Acacia Federal Savings and Loan.

Enterprise Development Centers, a new subsidiary formed by Acacia this year, is expected to open in Fairfax County by January 1986 and will offer management consulting to the business community, Acacia said.

"The Acacia Group will focus on assisting the growing community of business owner-entrepreneurs with a broad offering of financial, management, operating and marketing services," Adams said. "We are now setting in motion a corporate strategy that Acacia's officers have been developing since early in 1983."

"Underlying the reorganization plan are opportunities to generate increased revenues and to reduce operational expense levels," he added. Sales for the company this year have been about $800 million.

Adams said that the services formerly performed by the home office insurance company are now being done by Acacia's subsidiaries.