| 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 (a subsidiary of Employer Solutions Group, Inc.)                      |
| Employer Solutions Group of SLC, Inc.   |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| Employer Solutions Group of Utah, Inc.  |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| Employer Staffing Group, Inc.           |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Achievement, Inc.                   |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Administration, Inc.                |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Assistance, Inc.                    |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Consulting, Inc.                    |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Direction, Inc.                     |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Entities, Inc.                      |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG of Florida, Inc.                    |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Fulfillment, Inc.                   |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Insurance, Inc.                     |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Management, Inc.                    |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Offerings, Inc.                     |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Services, Inc.                      |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Success, Inc.                       |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| ESG Supervision, Inc.                   |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| Fortune Staffing, Inc.                  |   | Indiana Corporation                                                                     |
| Haslem Enterprises, Inc. III            |   | Utah Corporation (a subsidiary of Employer Solutions Group, Inc.)                       |
| Kingston Sales Corporation              |   | Indiana Corporation                                                                     |
| Precision Employee Management, L.L.C.   |   | Arizona Limited Liability Company (a subsidiary of Employer Solutions Group, Inc.)      |
| Professional Staff Management, Inc.     |   | Indiana Corporation                                                                     |
| Professional Staff Management, Inc. II  |   | Indiana Corporation                                                                     |
| Professional Staff Management ASO, Inc. |   | Indiana Corporation (a subsidiary of Professional Staff Management, Inc.)          |
| 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 (a subsidiary of Employer Solutions Group, Inc.)                       |
| Telecom Technology, Corp.               |   | Indiana Corporation                                                                     |

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