| BEDFORD LIMITED PARTNERSHIP (A22441) | G |
| BOWLER FISHERIES, INC. (J55591) | Director |
| BURNING TREE PARTNERS, LTD. (A16511) | G |
| DEERWOOD PARTNERS, LTD. (A16581) | G |
| JEKYLL PARTNERS, LTD. (A17541) | G |
| MONTEREY PARTNERS, LTD. (A15681) | G |
| OAKMONT PARTNERS, LTD. (A15680) | G |
| PIONEER WESTERN ENERGY 1984-2, LTD. (A18680) | G |
| PIONEER WESTERN ENERGY 1987-A INCOME, LTD. (A24771) | G |
| PIONEER WESTERN ENERGY 1987-D INCOME, LTD. (A25741) | G |
| PIONEER WESTERN FINANCIAL PLANNING CORPORATION (571561) | DC |
| QUAIL HOLLOW LIMITED PARTNERSHIP (A23340) | G |
| QUAKER RIDGE LIMITED PARTNERSHIP (A22841) | G |
| RIVERVIEW LIMITED PARTNERSHIP (A20740) | G |
| BALANCED PROGRAMS INC (824262) | Director |
| BANK OF CLEARWATER (003093) | Director |
| CENTER INTERIM SAVINGS BANK, INC. (J49563) | Director |
| CENTERBANC SAVINGS ASSOCIATION (G61512) | DC |
| CHERRY HILLS PARTNERS, LTD. (A16582) | G |
| DIAMOND HEAD LIMITED PARTNERSHIP (A19573) | G |
| ETON II LIMITED PARTNERSHIP (A20733) | G |
| FEATHER SOUND ENERGY, LTD. (A17522) | G |
| GLEN OAKS LIMITED PARTNERSHIP (A19572) | G |
| INVERRARY LIMITED PARTNERSHIP (A20293) | G |
| LOCHINVAR PARTNERS, LTD. (A15682) | G |
| MARINER PARTNERS, LTD. (A17623) | G |
| PIONEER WESTERN ENERGY 1986-A INCOME, LTD. (A24052) | G |
| PIONEER WESTERN ENERGY 1987-B INCOME, LTD. (A25064) | G |
| PIONEER WESTERN ENERGY 1988-A INCOME, LTD. (A26552) | G |
| WENTWORTH LIMITED PARTNERSHIP (A23473) | G |
| BUCKEYE III LIMITED PARTNERSHIP (A19184) | G |
| CAMBRIDGE LIMITED PARTNERSHIP (A19334) | G |
| COLONIAL LIMITED PARTNERSHIP (A21794) | G |
| KAPALUA PARTNERS, LTD. (A17664) | G |
| OXFORD PARTNERS II, LTD. (A16655) | G |
| PEACHTREE LIMITED PARTNERSHIP (A22635) | G |
| PEBBLE BEACH PARTNERS, LTD. (A17745) | G |
| PIONEER SERVICES CORP. (842404) | Director |
| PIONEER WESTERN CORPORATION (822865) | Director |
| PIONEER WESTERN ENERGY 1984-1, LTD. (A17804) | G |
| PIONEER WESTERN ENERGY 1987-C INCOME, LTD. (A25345) | G |
| PIONEER WESTERN MANAGEMENT, INC. (849744) | DC |
| PWC MONEY MARKET FUND, INC. (849845) | PDC |
| SAWGRASS PARTNERS, LTD. (A17774) | G |
| WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO (816665) | Director |
| AMELIA PARTNERS, LTD. (A18786) | G |
| AUGUSTA PARTNERS, LTD. (A16187) | G |
| BUCKEYE PARTNERS II, LTD. (A17086) | G |
| CYPRESS POINT PARTNERS, LTD. (A18725) | G |
| HARBOURTOWN PARTNERS, LTD. (A17476) | G |
| INDIAN WELLS PARTNERS, LTD. (A17477) | G |
| MILL POND HOMEOWNERS ASSOCIATION, INC. (735867) | Director |
| MUIRFIELD PARTNERS, LTD. (A17826) | G |
| OXFORD PARTNERS III, LTD. (A17205) | G |
| PIONEER WESTERN CORPORATION (843877) | PD |
| PIONEER WESTERN ENERGY 1985-1, LTD. (A21657) | G |
| PIONEER WESTERN ENERGY 1985-A INCOME, LTD. (A21276) | G |
| PIONEER WESTERN SERVICE CORPORATION (G57707) | Director |
| RIVIERA PARTNERS, LTD. (A15667) | G |
| BARDMOOR LIMITED PARTNERSHIP (A20288) | G |
| BOWLER & KOOB, INC. (367729) | Director |
| CAMBRIDGE II LIMITED PARTNERSHIP (A21829) | G |
| EAST BAY PARTNERS, LTD. (A17217) | G |
| ESSEX PARTNERS, LTD. (A17699) | G |
| ETON PARTNERS, LTD. (A18858) | G |
| GREENBRIAR PARTNERS, LTD. (A17218) | G |
| HOMESTEAD LIMITED PARTNERSHIP (A20058) | G |
| KC-PW, INC. (847609) | PDC |
| KINGSMILL LIMITED PARTNERSHIP (A20048) | G |
| KINGWOOD PARTNERS, LTD. (A15668) | G |
| PINEHURST PARTNERS, LTD. (A15679) | G |
| PIONEER WESTERN ENERGY 1984-A INCOME, LTD. (A18808) | G |
| PIONEER WESTERN ENERGY 1984-B INCOME, LTD. (A20299) | G |
| PIONEER WESTERN ENERGY 1985-B INCOME, LTD. (A22458) | G |
| PIOWEST AGENCY, INC. (H07469) | Director |
| SUSSEX LIMITED PARTNERSHIP (A19698) | G |
