| B. K. GENERAL CORPORATION (578770) | VTS |
| BFC VENTURE PARTNERS, INC. (P99000055871) | VTS |
| FEDERAL ADVISORS, INC. (644430) | VTS |
| I.R.E. ADVISORS SERIES 23, CORP. (F88361) | SVT |
| I.R.E. INCOME ADVISORS CORP. (M11940) | VST |
| I.R.E. INCOME PLUS ADVISORS CORP. (M30731) | VTS |
| I.R.E. LENNAR, INC. (S35560) | VST |
| I.R.E. PINEBROOK, INC. (S33700) | VST |
| I.R.E. REAL ESTATE FUNDS, INC. (M00890) | VTS |
| INVESTORS SHELTERED SECURITIES, INC. (393611) | VS |
| IRELAND EQUIPMENT COMPANY (174640) | VD |
| LEVITT AND SONS, INC. (F00000002311) | VT |
| SAXON-S.L. GENERAL CORPORATION (682490) | VTS |
| SAXON-S.W. GENERAL CORPORATION (682491) | VTS |
| ST. LUCIE WEST REALTY, INC. (J26610) | DS |
| B. & N. GENERAL CORP. (651482) | VTS |
| B. W. GENERAL CORPORATION (584803) | VTS |
| BANKATLANTIC FINANCIAL TECHNOLOGY VENTURE PARTNERS, LLC (L00000013452) | MGR |
| EDEN UNITED, INC. (572912) | VTS |
| H. D. GENERAL CORPORATION (584694) | VTS |
| HIGH RIDGE MASTER DECLARANT, INC. (P99000038762) | VTDS |
| I.R.E. ADVISORS SERIES 29, CORP. (M23382) | VST |
| I.R.E. CONDOMINIUM MANAGEMENT, INC. (614862) | VTS |
| I.R.E. NORTH RIVER, INC. (S35583) | VSD |
| I.R.E. PENSION ADVISORS CORP. (M01333) | STV |
| I.R.E. PROFESSIONAL, INC. (S33702) | VST |
| I.R.E. REAL ESTATE INVESTMENTS, INC. (K74764) | VST |
| I.R.E. REAL ESTATE INVESTMENTS, SERIES 2, INC. (S33703) | VST |
| N.C. & G. GENERAL CORPORATION (619883) | VTS |
| REALTY 2000 CORPORATION (584253) | VTS |
| CORE COMMUNITIES, INC. (F96000002495) | DS |
| CYPRESS CREEK PARTNERS, INC. (S35585) | VSD |
| I.R.E. 1981-A, INC. (F34884) | VTS |
| I.R.E. BMOC, INC. (S33704) | VST |
| I.R.E. INVESTORS, INC. (F85175) | VTS |
| I.R.E. WREN PARK, INC. (S35445) | VST |
| MIAMI RIVER PARTNERS, INC. (P98000040135) | VTS |
| NC PARTNERS, LLC (L00000008925) | MGR |
| RUSHMORE REALTY, INC. (584674) | VTS |
| ST. LUCIE FARMERS, INC. (P98000086255) | VTD |
| U.S. CAPITAL SECURITIES, INC. (676904) | VTS |
| CHICAGO HEIGHTS GENERAL CORPORATION (574967) | VTS |
| FEDERAL FUNDING CORP. (634616) | VTS |
| FIRST PENSACOLA MORTGAGE COMPANY, INC. (563817) | VTS |
| GROVE TITLE COMPANY, INC. (G74677) | VTS |
| I.R.E COMMERCIAL PROPERTIES, INC. (F87395) | VTS |
| I.R.E. ADVISORS SERIES 21, CORP. (F37367) | VST |
| I.R.E. ADVISORS SERIES 24, CORP. (F89536) | SVT |
| I.R.E. INVESTMENTS, INC (399735) | VTS |
| I.R.E. KONICA, INC. (S33705) | VST |
| I.R.E. LEASING CORP. (440455) | VTS |
| I.R.E. REALTY ADVISORS, INC. (393606) | VTS |
| I.R.E. SHOPPING CENTER DEVELOPMENT, INC. (584677) | VTS |
| LAKE CHARLES DEVELOPMENT CORP. (F96000002516) | DS |
| LIVE OAK DEVELOPMENT 1, INC. (P99000038767) | VTS |
| PENGRO ASSOCIATES, INC. (563816) | VTS |
| ST. LUCIE WEST DEVELOPMENT CORP. (F96000002496) | DS |
| ST. LUCIE WEST UTILITIES, INC. (J09386) | DS |
| TANGLEWOOD COLLEGE STATION, INC. (S81366) | VSD |
| THE I.R.E. REAL ESTATE CORPORATION (F85176) | VTS |
| TOY ASSOCIATES, INC. (F17927) | VTS |
| U.S. CAPITAL CORP. (652017) | VTS |
| Z. W. GENERAL CORP. (F24837) | VTS |
| 2000 SOUTH DIXIE CORPORATION (578769) | VTS |
| B. K. S. GENERAL CORPORATION (594318) | VTS |
| BANKATLANTIC FINANCIAL VENTURES, INC. (P00000029639) | VS |
| CAPITAL ADVISORS, INC. (644429) | TVS |
| CROSS PARK II, INC. (L25838) | VST |
| I.R.E. ADVISORS SERIES 25, CORP. (G39949) | SVT |
| I.R.E. ADVISORS SERIES 27, CORP. (M06739) | SV |
| I.R.E. PENSION ADVISORS II, CORP. (M18707) | VST |
| I.R.E. PROPERTY MANAGEMENT, INC. (H17478) | VTS |
| N & N PARTNERS, LLC (L00000008918) | MGR |
| S-T GENERAL CORPORATION (624258) | VST |
| TIGERTAIL GENERAL CORPORATION (540678) | TS |
| TOY GENERAL CORPORATION (694768) | VTS |
| W-P GENERAL CORPORATION (F11599) | VTS |
| WESTCHESTER DEVELOPMENT II, INC. (P99000038768) | VTS |
