| SMARTPLANIX, INC. | 
                        P17000003886 | 
                        INACT | 
                    
                    
                        | SMART PLANK INC. | 
                        P22000094082 | 
                        INACT | 
                    
                    
                        | SMART PLAN MIAMI LLC | 
                        L18000084409 | 
                        Active | 
                    
                    
                        | SMART PLANNING LLC | 
                        L14000036047 | 
                        INACT | 
                    
                    
                        | SMART PLANNING ADVISERS LLC | 
                        L23000492244 | 
                        Active | 
                    
                    
                        | SMART PLANNING AND GROWTH COALITION, INC. | 
                        N03000009607 | 
                        INACT | 
                    
                    
                        | SMART PLANNING SERVICES USA, LLC | 
                        L19000071224 | 
                        INACT | 
                    
                    
                        | SMART PLAN SERVICES CORPORATION | 
                        P06000085911 | 
                        INACT | 
                    
                    
                        | SMART PLAN SOLUTIONS LLC | 
                        L20000221673 | 
                        INACT | 
                    
                    
                        | SMART PLANTA LLC | 
                        L25000010728 | 
                        Active | 
                    
                    
                        | SMART PLANT HOUSES, LLC | 
                        L19000091930 | 
                        INACT | 
                    
                    
                        | SMART PLANT SOLUTIONS LLC | 
                        L23000328137 | 
                        Active | 
                    
                    
                        | SMART PLASTERING INC. | 
                        P03000051296 | 
                        INACT | 
                    
                    
                        | SMART PLASTICS INC | 
                        P21000085928 | 
                        Active | 
                    
                    
                        | SMART PLASTIC SURGERY CORP | 
                        P22000093569 | 
                        Active | 
                    
                    
                        | SMART PLASTIC SURGERY II LLC | 
                        L23000204199 | 
                        Active | 
                    
                    
                        | SMART PLATFORMS LLC | 
                        L21000123525 | 
                        InActive | 
                    
                    
                        | SMART PLATFORMS LLC | 
                        L25000158184 | 
                        Active | 
                    
                    
                        | SMART PLATINUM LLC | 
                        L23000217594 | 
                        Active | 
                    
                    
                        | SMART PLAY, LLC | 
                        L24000248169 | 
                        INACT/UA |