| BAY COLONY OF NAPLES, INC. (P95000069141) | VT |
| COMMUNITIES FINANCE COMPANY, LLC (M00000002290) | VT |
| DEVENDORF & ASSOCIATES, PA (P04000033960) | VP |
| FLORIDA NATIONAL PROPERTIES, INC. (P95000070501) | VT |
| GATEWAY REALTY SALES, INC. (J41061) | VT |
| MARBELLA AT PELICAN BAY, INC. (P97000026120) | VT |
| PELICAN LANDING COMMUNITIES, INC. (P95000069170) | Vice President |
| TARPON COVE YACHT & RACQUET CLUB, INC. (P96000095580) | VT |
| WCI AMENITIES, INC. (P04000056041) | VT |
| WCI CAPITAL CORPORATION (P01000047010) | VT |
| WCI HOMEBUILDING, INC. (P04000056031) | VT |
| WCI TOWERS, INC. (P04000056011) | VT |
| BAY COLONY - GATEWAY, INC. (F95000003082) | VPT |
| COMMUNITIES AMENITIES, INC. (P97000020833) | VT |
| CORAL RIDGE COMMUNITIES, INC. (P95000069513) | VT |
| CORAL RIDGE PROPERTIES, INC. (312563) | VT |
| CORAL RIDGE REALTY, INC. (263632) | VT |
| FLORIDA LIFESTYLE MANAGEMENT COMPANY (417502) | VT |
| GATEWAY COMMUNITIES, INC. (P95000069184) | VT |
| WCI ARCHITECTURE & LAND PLANNING, INC. (P02000031653) | VT |
| WCI HOMES, INC. (P98000007442) | VT |
| BAY COLONY REALTY ASSOCIATES, INC. (S09654) | VT |
| COMMUNITY SPECIALIZED SERVICES, INC. (P01000068864) | VT |
| PELICAN BAY PROPERTIES, INC. (613904) | VT |
| PELICAN LANDING GOLF RESORT VENTURES, INC. (F98000006625) | DV |
| PELICAN MARSH PROPERTIES, INC. (V38355) | VT |
| SUN CITY CENTER GOLF PROPERTIES, INC. (F97000001485) | VT |
| THE COLONY AT PELICAN LANDING GOLF CLUB, INC. (P96000101295) | DT |
| WCI OCALA 623, INC. (P05000165585) | VT |
| FIRST FIDELITY TITLE, INC. (F95000003177) | VD |
| ORANGE SKY SDH INVESTMENTS LLC (L18000180196) | MGR |
| RESORT AT SINGER ISLAND PROPERTIES, INC. (P00000061305) | VT |
| SARASOTA TOWER, INC. (P00000043487) | Vice President |
| TIBURON GOLF VENTURES, INC. (F98000003366) | DV |
| WCI BUSINESS DEVELOPMENT, INC. (P04000056037) | VT |
| WCI GOLF GROUP, INC. (P98000054206) | VT |
| WCI HOMEBUILDING NORTHEAST U.S., INC. (P04000056027) | VT |
| WCI POMPANO BEACH, INC. (P06000087007) | VT |
| COMMUNITIES HOME BUILDERS, INC. (P97000020837) | VT |
| CORAL RIDGE REALTY SALES, INC. (691649) | VT |
| FINANCIAL RESOURCES GROUP, INC. (P94000092478) | Vice President |
| FLORIDA DESIGN COMMUNITIES, INC. (P95000039918) | VT |
| HERON BAY GOLF COURSE PROPERTIES, INC. (P95000035798) | VT |
| HERON BAY, INC. (P95000070489) | VT |
| JYC HOLDINGS, INC. (P98000103177) | VT |
| ORANGE SKY CAPITAL LLC (L08000109939) | MGRM |
| SUN CITY CENTER REALTY, INC. (417769) | VT |
| TARPON COVE REALTY, INC. (P96000083749) | VT |
| WCI IRELAND INN CORP. (P05000129618) | VT |
| WCI MARKETING, INC. (P04000056018) | VT |