| 2500 DEVELOPERS, INC. (L81401) | VP |
| 400 BEACH STREET, INC. (P06000062981) | VD |
| ARGOS REALTY SERVICES, INC. (P07000091971) | VPD |
| BISCAYNE HOLDINGS DELAWARE, LLC (M07000002071) | VP |
| BISCAYNE LANDING MEZZ I, LLC (M07000003551) | VP |
| BLIB GP, LLC (L05000030771) | VP |
| BOCA APT GP, INC. (P04000147460) | VD |
| BOCA HOLLY HILL I GP, INC. (P05000039541) | DV |
| BOCA HOLLY HILL I, INC. (P05000046760) | Director |
| CONDOMINIUM ADVISORS, INC. (P02000112130) | VPD |
| DOMESTIC SUPPLIERS, INC. (P02000090941) | VP |
| FREIMCO, INC. (P04000089061) | DSP |
| IN-TOUCH COMMUNICATIONS NORTH MIAMI BEACH, LLC (L06000008000) | Vice President |
| JC RGIS HOLDINGS, INC. (P05000156220) | Director |
| UPPER KEYS ACQUISITIONS, LLC (L06000005821) | MGRM |
| UPPER KEYS ACQUISITIONS, LLC (L06000005821) | VP |
| BISCAYNE LANDING, LLC (L03000040262) | VP |
| BOCA MARINA DEVELOPERS, INC. (P95000068742) | VP |
| CARDEA DEVELOPMENT, LLC (L09000009262) | MGRM |
| DEERFIELD LAND HOLDINGS III, INC. (P01000061143) | VPD |
| IN-TOUCH COMMUNICATIONS PENINSULA II, LLC (L06000009722) | Vice President |
| IN-TOUCH COMMUNICATIONS, LLC (L05000082092) | Vice President |
| JIMBOCA, LLC (L05000106323) | MR. |
| RENAISSANCE URBAN DEVELOPMENT, INC. (P07000001363) | VP |
| SURFSIDE 6 MARINE DEVELOPMENT, INC. (L36593) | DC |
| URDG-GP, LLC (L03000001733) | VP |
| FLORIDA HE COHEN, LLC (L07000038534) | MGRM |
| KASSKO ENTERPRISES, INC. (L02785) | DPS |
| OFFICE INVESTORS, INC. (P00000000844) | VP |
| RETAIL SUPPLIERS, INC. (P02000077805) | VP |
| BOCA APT LP, INC. (P04000148086) | VD |
| BOCA KEY LARGO, INC. (P05000049916) | Director |
| IN-TOUCH COMMUNICATIONS BISCAYNE LANDING, LLC (L06000008026) | Vice President |
| IN-TOUCH COMMUNICATIONS HALIFAX, LLC (L06000008027) | Vice President |
| IN-TOUCH COMMUNICATIONS RIVIERA BEACH, LLC (L06000007986) | Vice President |
| J.H. COHEN MANAGEMENT, INC. (P05000031656) | PTSD |
| NORTH MIAMI LAND HOLDINGS, INC. (P02000125846) | Vice President |
| ARGOS REAL ESTATE SERVICES, LLC (L07000081008) | VPD |
| BISCAYNE HOLDINGS, LLC (L03000001728) | VP |
| BISCAYNE LANDING, INC. (P03000117468) | VD |
| BLIC GP, LLC (L05000041899) | VP |
| BOCA GOLF VIEW DEVELOPERS, INC. (P95000093959) | VP |
| BOCA INVESTORS GROUP, INC. (P97000106038) | VP |
| BOCA MARINA ACQUISITIONS GP, INC. (P05000049899) | Vice President |
| SPECIALTY CONDO DEVELOPERS, INC. (P95000030219) | Vice President |