| ADVANTAGE EMPLOYER SOLUTIONS V, INC. (P03000091360) | Director |
| D-BAR-D AVIATION, INC. (S50030) | Director |
| DIRECT ACCESS DISTRIBUTORSHIP B, INC. (P98000060971) | Director |
| EV GLOBAL, INC. (P10000008200) | Director |
| GATOR TEMPORARY SERVICES, INC. (F43180) | PD |
| HFP, LLC (L04000050640) | MGR |
| HR COMMERCIAL CONSTRUCTION, INC. (P98000028280) | Director |
| LADY LAKES APARTMENTS, LLC (L05000093441) | VP |
| MASTER DISTRIBUTORSHIP, INC. (P00000017210) | Director |
| POWER BRAKE HOLDINGS, LLC (L07000104911) | MGRM |
| PROFESSIONAL EMPLOYER PLANS II, INC. (K47881) | Director |
| PROFESSIONAL EMPLOYER PLANS III, INC. (P96000001181) | Director |
| PROFESSIONAL EMPLOYER PLANS XII, INC. (P05000101100) | Director |
| STAFF MANAGEMENT SOLUTIONS IV, INC. (P03000032180) | Director |
| STAFF MANAGEMENT SOLUTIONS V, INC. (P03000032190) | Director |
| VAXAMALL.COM DISTRIBUTORSHIP C, INC. (P00000062351) | Director |
| VERANDA APARTMENTS, LLC (L03000055900) | VP |
| ADVANTAGE EMPLOYER SOLUTIONS, INC. (P00000117523) | Director |
| BUCKHORN PROPERTIES, INC. (P10000101283) | D/P |
| CAPITAL CITY AVIATION CORP. (S74702) | Director |
| DIRECT ACCESS DISTRIBUTORSHIP C, INC. (P98000060973) | Director |
| HARPER FARMS, INC. (P03000130412) | MR. |
| LINEBAUGH DEVELOPMENT, INC. (P98000007752) | Director |
| LINEBAUGH DEVELOPMENT, LLC (L99000003492) | MGRM |
| LYNN-TURNER, INC. (P97000035913) | VP |
| POWER BRAKE INVESTMENTS LLC (L17000071753) | MGR |
| PROFESSIONAL EMPLOYER PLANS VII, INC. (P01000120463) | Director |
| PROFESSIONAL EMPLOYER PLANS VIII, INC. (P01000120443) | Director |
| PROFESSIONAL EMPLOYER PLANS XI, INC. (P01000120432) | Director |
| PROFESSIONAL EMPLOYER PLANS, INC. (P97000001702) | Director |
| PROFESSIONAL EMPLOYERS INSURANCE, INC. (P97000061632) | Director |
| QUIK-TEL, INC. (G75472) | PSD |
| RH CLERMONT, LLC (L01000017753) | MGRM |
| STAFF MANAGEMENT SYSTEMS, INC. (P95000045473) | Director |
| VAXAMALL.COM DISTRIBUTORSHIP A, INC. (P99000051862) | Director |
| VERANDA MT. DORA, LLC (L04000001033) | VP |
| 6515 N 50TH STREET, LLC (L17000230285) | MGR |
| ADVANTAGE EMPLOYER SOLUTIONS II, INC. (P03000087205) | Director |
| ADVANTAGE EMPLOYER SOLUTIONS IV, INC. (P03000091364) | Director |
| BAILEY ANN INDUSTRIES, INC. (P94000007815) | DVP |
| CLERMONT APARTMENTS, LLC (L01000015604) | MGR |
| HFPS1, LLC (L04000052505) | MGR |
| PROFESSIONAL EMPLOYER PLANS IX, INC. (P01000120435) | Director |
| PROFESSIONAL EMPLOYER SERVICES, INC. (K79685) | Director |
| RETURN TO GLORY MINISTRIES, INC. (N09000000335) | PD |
| RH WILDWOOD, LLC (L07000022004) | VP |
| STAFF MANAGEMENT SOLUTIONS II, INC. (P03000032144) | Director |
| STAFF MANAGEMENT SYSTEMS, INC. (H27765) | President |
| ADVANTAGE EMPLOYER SOLUTIONS III, INC. (P03000091356) | Director |
| ALACHUA DEVELOPMENT, LLC (L05000062856) | VP |
| ATLANTIC SERVICES, INC. (H85497) | PD |
| CLIENT SERVER PARTNERS, INC. (P97000014777) | President |
| GLOBAL DIRECT, INC. (P97000065366) | President |
| HARPER ASSOCIATES CONSULTING INC. (P14000095917) | President |
| HARPER FAMILY HOLDINGS, LLC (L07000040807) | Mana |
| HFPS2, LLC (L04000052506) | MGR |
| LADY LAKES DEVELOPMENT, LLC (L05000093436) | VP |
| RH ALACHUA, LLC (L05000068326) | VP |
| RH MT. DORA, LLC (L03000025347) | VP |
| SAB HOLDINGS, LLC (L12000159366) | MGR |
| STAFF MANAGEMENT SOLUTIONS III, INC. (P03000032156) | Director |
| STATE ROAD 60, LLC (L17000126796) | MGR |
| TOP INVESTMENTS, INC. (J35255) | PD |
| VAXAMALL.COM DISTRIBUTORSHIP B, INC. (P00000062346) | Director |
| WILLIAM HARPER ENTERPRISES, INC (P05000146667) | P-D |
| DIRECT ACCESS DISTRIBUTORSHIP A, INC. (P98000060969) | Director |
| HARPER AND ASSOCIATES, INC. (P08000063028) | President |
| HLH HOLDINGS, LLC (L05000055598) | Director |
| MATTHEW 6 FOUNDATION, INC. (N04000008429) | DPST |
| PROFESSIONAL EMPLOYER MANAGEMENT COMPANY (P04000127509) | Director |
| PROFESSIONAL EMPLOYER PLANS VI, INC. (P00000117527) | Director |
| RH GAINESVILLE, INC. (P98000067497) | Director |
| STAFF MANAGEMENT SOLUTIONS, INC. (J90648) | Director |
| VAXAMALL.COM, LLC (L00000006858) | CEO |
| WH INVESTMENTS, INC. (P05000156728) | President |
| WILDWOOD APARTMENT DEVELOPMENT, LLC (L07000021959) | VP |