BENEFICIAL HOMEOWNERS

PREPARATION OF INCOME TAX RETURNS AND RELATED INCOME TAX AND ACCOUNTING SERVICES

EXTENSION OF CREDIT THROUGH ISSUANCE OF CREDIT CARDS, SMALL LOANS, INSTALLMENT LOANS AND INSTALLMENT CREDIT SERVICES, COMMERCIAL, RETAIL, CONSUMER AND MORTGAGE LENDING SERVICES, BANKING SERVICES AND INSURANCE SERVICES--NAMELY, DIRECT UNDERWRITING AND REINSURANCE OF LIFE, ACCIDENT AND HEALTH AND PROPERTY AND CASUALTY INSURANCE