| Subsidiary Name                              |   | State of      Incorporation/Organization                                                          |
|----------------------------------------------|--------|---------------------------------------------------------------------------------------------------|
| Century      II ASO, Inc.                    |   | Tennessee      Corporation (a subsidiary of CSM, Inc.)                                            |
| Century      II Services, Inc.               |   | Tennessee      Corporation (a subsidiary of CSM, Inc.)                                            |
| Century      II Staffing, Inc.               |   | Tennessee      Corporation (a subsidiary of CSM, Inc.)                                            |
| Century      II Staffing TN, Inc.            |   | Tennessee      Corporation (a subsidiary of Century II Staffing, Inc.)                            |
| Century      II Staffing USA, Inc.           |   | Tennessee      Corporation (a subsidiary of Century II Staffing, Inc.)                            |
| CSM,      Inc.                               |   | Tennessee      Corporation                                                                        |
| Employer      Solutions Group, Inc.          |   | Utah      Corporation                                                                             |
| Employer      Solutions Group of Idaho, Inc. |   | Idaho      Corporation                                                                            |
| Employer      Solutions Group of SLC, Inc.   |   | Utah      Corporation                                                                             |
| Employer      Solutions Group of Utah, Inc.  |   | Utah      Corporation                                                                             |
| Employer      Staffing Group, Inc.           |   | Utah      Corporation                                                                             |
| ESG      Achievement, Inc.                   |   | Utah      Corporation                                                                             |
| ESG      Administration, Inc.                |   | Utah      Corporation                                                                             |
| ESG      Assistance, Inc.                    |   | Utah      Corporation                                                                             |
| ESG      Consulting, Inc.                    |   | Utah      Corporation                                                                             |
| ESG      Direction, Inc.                     |   | Utah      Corporation                                                                             |
| ESG      Entities, Inc.                      |   | Utah      Corporation                                                                             |
| ESG      Fulfillment, Inc.                   |   | Utah      Corporation                                                                             |
| ESG      Insurance, Inc.                     |   | Utah      Corporation                                                                             |
| ESG      Management, Inc.                    |   | Utah      Corporation                                                                             |
| ESG      Offerings, Inc.                     |   | Utah      Corporation                                                                             |
| ESG      Services, Inc.                      |   | Utah      Corporation                                                                             |
| ESG      Success, Inc.                       |   | Utah      Corporation                                                                             |
| ESG      Supervision, Inc.                   |   | Utah      Corporation                                                                             |
| Fortune      Staffing, Inc.                  |   | Indiana      Corporation                                                                          |
| Kingston      Sales Corporation              |   | Indiana      Corporation                                                                          |
| Precision      Employee Management, L.L.C.   |   | Arizona      Limited Liability Company                                                            |
| Professional      Staff Management, Inc.     |   | Indiana      Corporation                                                                          |
| Professional      Staff Management, Inc. II  |   | Indiana      Corporation                                                                          |
| Pro      Staff, Inc.                         |   | Indiana      Corporation                                                                          |
| PSM      Financial Services, LLC             |   | Indiana      Limited Liability Company (a subsidiary of Professional Staff Management,      Inc.) |
| Sageland      Flagging, Inc.                 |   | Utah      Corporation                                                                             |
| Telecom      Technology, Corp.               |   | Indiana      Corporation                                                                          |

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