| ARTURUS CORPORATION (598130) | ST |
| C & B YACHT CHARTERS, INC. (424620) | VST |
| C & B YACHT CHARTERS, INC. (424620) | Director |
| DISTRIBUTOR PRICE WAREHOUSE CLUB, INC. (P95000002220) | Director |
| EMGEE INVESTMENTS, INC. (674180) | VAS |
| EXECUTIVE SHINE, INC. (G03401) | PVT |
| FEATURE FILM CONSULTANTS, INC. (475400) | VD |
| HARLON DEVELOPMENT CORPORATION (681401) | AS |
| IBC GROUP, INC. (P33381) | VS |
| IBC TRANSPORTATION CORPORATION (V38321) | VPS |
| JTNY, LLC (L04000006561) | MGR |
| LAND DEVELOPMENT CONSULTANTS, INC. (686740) | Director |
| LIFESTYLE SALES, INC. (P98000099930) | Secretary |
| LONDON BED COMPANY, INC. (P98000042920) | VPS |
| PHILLIPS MANAGEMENT CORPORATION OF TAMPA (P02000004291) | Director |
| SHEFFIELD L.L.C. (L99000005220) | MGR |
| SURPLUS EQUIPMENT INC (284971) | PD |
| AGF CONSULTING GROUP, INC. (V52302) | PS |
| AGF, INC. (V52303) | DPST |
| AJB CONSULTING, INC. (P07000006952) | P,S, |
| ASTB, INC. (P98000042923) | VS |
| CAROLINE PRODUCTIONS, INC. (532143) | STD |
| COS-AB, INC. (V22802) | Director |
| FACTOR INTERNATIONAL CORPORATION (F75232) | PST |
| FIVO V, INC. (P95000007942) | Director |
| INTERNATIONAL MARBLE, INC. (F99013) | PST |
| LARUB CONSTRUCTION, INC. (F69113) | ASD |
| PHOTO GRAPHIC DESIGN, INC. (616092) | Director |
| WESTCLIFF TITLE INSURANCE AGENCY, INC. (540874) | Director |
| INGRECORP, INC. (651035) | PD |
| J & A CONSTRUCTION CORPORATION (571924) | Director |
| LAW OFFICES OF ARTHUR J. BERK, P.A. (603815) | Director |
| MIRALUX SLEEP PRODUCTS (WEST), INC. (P94000093445) | Secretary |
| ONYX INTERNATIONAL LTD. CORP. (F00000002245) | Director |
| PREMIER SPRING INDUSTRIES INC. (V54094) | VP |
| PREMIER WOOD PRODUCTS, INC. (V54095) | VP |
| THER-A-PEDIC OF FLORIDA, INC. (P97000012905) | Director |
| ADMIRAL YACHT SALES, INC. (P98000078306) | VS |
| BEDWORKS, INC. (V28047) | VPS |
| CHARLOTTE CONDOMINIUM INVESTORS, INC. (F25116) | VAS |
| FENIX RECORD CONSULTANTS, INC. (522175) | VPD |
| IBC CONSULTING CORP. (V46447) | VS |
| IBC LAND, CORP. (P92000014516) | VS |
| IBC SLEEP SYSTEMS, INC. (V54096) | SVP |
| IBCFACTOR, INC. (P98000042217) | VS |
| JPKUSA, LLC (L04000007707) | MGR |
| LRB, INC. (F93767) | Vice President |
| ONYX FURNITURE CORP. (P93000035947) | VS |
| PREMIUM APPAREL, INC. (P99000090257) | Director |
| R & L BUILDING CORP. (G11496) | DV |
| SLEEPING FISH MARINE, LLC (L06000055676) | MGR |
| T-O MARKETING CORP. (V06496) | Director |
| 3150-3152 MATILDA CONDOMINIUM ASSOCIATION, INC. (N97000004558) | PD |
| BISCAYNE TITLE COMPANY (582148) | SD |
| BOCANA HOMES, INC. (566658) | Vice President |
| CONDOMINIUM PROPERTIES, INC. (492868) | AS |
| CONSOLIDATED FINANCIAL RESOURCES, INC. (P94000007329) | SVP |
| D-J SERVICE, INC. (663619) | STD |
| GREAT OFFICES, INC. (P04000029269) | PSTD |
| H L R, INC. (509189) | AS |
| HARLON OF IMMOKALEE, INC. (F68269) | Director |
| IBC STEEL CORP. (S93778) | Secretary |
| INTERNATIONAL BEDDING SALES, INC. (P95000089198) | Director |
| LINCOLN DEVELOPMENT CORP (282339) | PD |
| TRADELINES MARKETING COMPANY (G15699) | VS |
