| BENEFIT SOLUTIONS OF TAMPA BAY, INC. | 
                        N15000006315 | 
                        INACT | 
                    
                    
                        | BENEFIT SOLUTIONS USA, LLC | 
                        L10000061243 | 
                        INACT | 
                    
                    
                        | BENEFIT SOLUTIONS USA II LLC | 
                        L14000025054 | 
                        INACT | 
                    
                    
                        | BENEFIT SOLUTIONS OF WEST COAST LLC | 
                        L16000084812 | 
                        Active | 
                    
                    
                        | BENEFITS ONE  LLC | 
                        L18000044831 | 
                        INACT | 
                    
                    
                        | BENEFITS ON THE GO LLC | 
                        L18000067141 | 
                        InActive | 
                    
                    
                        | BENEFITSONLINE L.L.C. | 
                        L20000228490 | 
                        NAME HS | 
                    
                    
                        | BENEFITS ON SITE, INC. | 
                        P13000060262 | 
                        InActive | 
                    
                    
                        | BENEFIT SOURCE, LLC | 
                        L09000040393 | 
                        Active | 
                    
                    
                        | BENEFITS OUTREACH MARKETING LLC | 
                        L22000524198 | 
                        INACT | 
                    
                    
                        | BENEFITS OUTSOURCE, INC. | 
                        P95000046672 | 
                        Active | 
                    
                    
                        | BENEFITS OUTSOURCE PAYROLL SERVICES INC. | 
                        P12000101819 | 
                        Active | 
                    
                    
                        | BENEFITS PARTNERS ONLINE, LLC | 
                        L21000318017 | 
                        Active | 
                    
                    
                        | BENEFITS PAYROLL SYSTEMS, INC. | 
                        P39479 | 
                        INACT | 
                    
                    
                        | BENEFIT SPECIALISTS, INC. | 
                        P07000122473 | 
                        INACT | 
                    
                    
                        | BENEFIT SPECIALISTS INC | 
                        P18000094882 | 
                        Active | 
                    
                    
                        | BENEFIT SPECIALISTS, INC. | 
                        P95000028704 | 
                        INACT | 
                    
                    
                        | BENEFIT SPECIALTIES, INC. | 
                        P02000121208 | 
                        INACT | 
                    
                    
                        | BENEFITS PEO INC | 
                        P23000074986 | 
                        INACT | 
                    
                    
                        | BENEFITS PEOPLE, L.L.C. | 
                        L04000015222 | 
                        NAME HS |