A main distinguishing feature of non-Hermitian quantum mechanics is the presence of exceptional points (EPs). They correspond to the coalescence of two energy levels and their respective eigenvectors. Here, we use the Lipkin-Meshkov-Glick (LMG) model as a testbed to explore the strong connection between EPs and the onset of excited state quantum phase transitions (ESQPTs). We show that for finite systems, the exact degeneracies (EPs) obtained with the non-Hermitian LMG Hamiltonian continued into the complex plane are directly linked with the avoided crossings that characterize the ESQPTs for the real (physical) LMG Hamiltonian. The values of the complex control parameter α that lead to the EPs approach the real axis as the system size N → ∞. This happens for both, the EPs that are close to the separatrix that marks the ESQPT and also for those that are far away, although in the latter case, the rate the imaginary part of α reduces to zero as N increases is smaller. With the method of Padé approximants, we can extract the critical value of α.Introduction.-A quantum phase transition (QPT) corresponds to the vanishing of the gap between the ground state and the first excited state in the thermodynamic limit [1,2]. Excited state quantum phase transitions (ESQPTs) are generalizations of QPTs to the excited levels [3,4]. They emerge when the QPT is accompanied by the bunching of the eigenvalues around the ground state. This divergence in the density states at the lowest energy moves to higher energies as the control parameter increases above the QPT critical point. The energy value where the density of states peaks marks the point of the ESQPT.ESQPTs have been analyzed in various theoretical models [4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21] and have also been observed experimentally [22][23][24][25][26][27]. They have been linked with the bifurcation phenomenon [20] and with the exceedingly slow evolution of initial states with energy close to the ESQPT critical point [18][19][20]. Equivalently to what one encounters in QPTs, the nonanalycities associated with ESQPTs occur in the thermodynamic limit. When dealing with finite systems, signatures of these transitions are usually inferred from scaling analysis. There are, however, studies based on new microcanonical distributions that claim that QPTs can be predicted without considerations of thermodynamic limits [28,29]. One might expect analogous results for ESQPTs.In this work, we show that the nonanalycities associated with QPTs and ESQPTs can be found in finite systems when the control parameter of the Hamiltonian is continued into the complex plane. The Hamiltonian that we study,