NATIONS BUSINESS & TAX CENTERS, INC.

Account auditing; Accountancy services; Accounting consultation; Accounting for third parties; Accounting services; Accounts receivable services; Administration of business payroll for others; Administration, billing and reconciliation of accounts on behalf of others; Administrative accounting; Business information and accounting advisory services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and marketing services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and web-based advertising and marketing services; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Computerized accounting services; Consulting and information concerning accounting; Consulting services, namely, expert analysis and management consulting in economics and accounting; Income tax consultation; Income tax preparation; Management of tax files; Payroll administration and management services; Payroll preparation; Payroll processing services; Providing a website at which customers can manage account information related to telecommunications products and services; Providing an on-line computer web site that provides commercial financial transaction data, account management, financial reporting, accounting features and related reference information; Providing and updating an index of securities values, taking into account selected factors including employment, community support, strategic engagement, procurement criteria, products, services, marketing and environment; Providing online business management services including accounting, marketing, business project management, and business development; Tax advisory services; Tax and taxation planning, advice, information and consultancy services; Tax assessment; Tax consultation; Tax declaration procedure services; Tax filing services; Tax lien management services; Tax preparation; Wage payroll preparation