B & G FINANCIAL GROUP, LTD.

B & G FINANCIAL SERVICES, INC.

B & G HEATING & AIR CONDITIONING, INC.

B & G INC.

B & G INTERNET INSURANCE MARKETING, INC.

B & G PIPELINE COMPANY

B & G PRODUCE, LLC

B & G SANITATION INC

B & G WELDING, INC.

B & G, INC.

B & H ASPHALT PAVING AND MAINTENANCE, INC.

B & H CONSTRUCTION, INC.

B & H CONTRACTORS OF SOUTH DAKOTA, INC.

B & H CONTRACTORS, INC.

B & H HEATING & AIR CONDITIONING, INC.

B & H HOLDINGS, L.L.C.

B & H INCOME PROPERTIES, L.L.C.

B & H MASONRY, INC.

B & H MODULE DISTRIBUTORS, INC.

B & H PUBLISHING, INC.