| 5401 LIQUIDATING CORPORATION (S53482) | Director |
| CCR ENTERTAINMENT, LLC (L07000118850) | MGR |
| CED CAPITAL HOLDINGS 2000 D, L.L.C. (L00000003881) | MGR |
| CED CAPITAL HOLDINGS 2000 E, L.L.C. (L00000004541) | MGR |
| CED CAPITAL HOLDINGS 2000 U, L.L.C. (L00000014900) | MGR |
| CED CAPITAL HOLDINGS 2000 W, L.L.C. (L00000014901) | MGR |
| CED CAPITAL HOLDINGS 2001 A, L.L.C. (L01000000880) | MGR |
| CED CAPITAL HOLDINGS 2001 C, L.L.C. (L01000000881) | MGR |
| CED CAPITAL HOLDINGS 2001 H, L.L.C. (L01000006580) | MGR |
| CED CAPITAL HOLDINGS 2002 GG, L.L.C. (L02000002461) | MGR |
| CED CAPITAL HOLDINGS 2002 Q, L.L.C. (L01000020940) | MGR |
| CED CAPITAL HOLDINGS 2003 D, L.L.C. (L02000024591) | MGR |
| CED CAPITAL HOLDINGS 2003 FF, L.L.C. (L03000006291) | MGR |
| CED CAPITAL HOLDINGS 2003 L, L.L.C. (L02000031471) | MGR |
| CED CAPITAL HOLDINGS 2003 R, L.L.C. (L03000004210) | MGR |
| CED CAPITAL HOLDINGS 2003 Y, L.L.C. (L03000004251) | MGR |
| CED CAPITAL HOLDINGS XIV D, L.L.C. (L99000006090) | MGR |
| CED CAPITAL HOLDINGS XIV K, L.L.C. (L99000008100) | MGR |
| CENTRAL FLORIDA EQUITY REALTY, INC. (H88901) | Director |
| COASTAL HOLDING CORP. (K18651) | Director |
| CONFEDERATE POINT APARTMENTS INC (339271) | PD |
| CYPRESS CREEK PROPERTIES DEVELOPMENT II, INC. (J10910) | VST |
| CYPRESS CREEK PROPERTIES DEVELOPMENT II, INC. (J10910) | Director |
| DOGFISH ENTERTAINMENT, LTD. (A95000001480) | |
| FAIRCREST VILLAS DEVELOPMENT CORP. (J10400) | Director |
| FIRST AMERICAN CASINOS, INC. (P94000004970) | DPST |
| FORTAN INVESTMENT, LLC (L09000045580) | MGR |
| HIDEAWAY BAY CLUB DEVELOPMENT, INC. (K10001) | VST |
| HIDEAWAY BAY CLUB DEVELOPMENT, INC. (K10001) | Director |
| MAITLAND API INVESTMENTS, LLC (L05000118441) | M |
| MILLENIA PARTNERS, LLC (L03000034262) | MGR |
| NG SERVICES, LLC (L03000043450) | MGR |
| NORTH AMERICAN SPORTS MANAGEMENT OF FLORIDA, INC. (P94000014800) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT OF KANSAS CITY, INC. (P97000041531) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT VIII, INC. (P97000081001) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT, INC. (P93000005460) | Dire |
| PARK CITY ENTERTAINMENT, LLC (L08000101941) | MGR |
| SKY LOFTS OF WINTER PARK, LLC (L02000023111) | MGR |
| SOUTHEASTERN DEVELOPMENT LANDS 2004-1, L.L.C. (L04000017361) | MGR |
| SOUTHEASTERN GOLDENROD DEVELOPMENT LANDS, L.L.C. (L05000026460) | MGR |
| SPRING VALLEY DEVELOPMENT, INC. (H99680) | Director |
| SUNRISE LANDING PARTNERS, INC. (J00891) | Director |
| THE CALIFORNIA PAUSE PRODUCERS, LLC (L03000053031) | MGR |
| THE PAUSE PRODUCERS, LLC (L03000026000) | MGR |
| URBAN OF TUSCAWILLA, INC. (G54451) | PD |
| VANDERBILT PLACE MANAGER, L.L.C. (L03000037800) | MGR |
| A.E.S. DEVELOPMENT CORP. (K46833) | Director |
| BELLE RIVE VILLAS DEVELOPMENT, INC. (J10402) | Director |
| CED ACQUISITIONS, INC. (P95000018822) | PSTD |
| CED CAPITAL HOLDINGS 2000 P, L.L.C. (L00000014853) | MGR |
| CED CAPITAL HOLDINGS 2002 E, L.L.C. (L01000015892) | MGR |
| CED CAPITAL HOLDINGS 2003 H, L.L.C. (L02000031332) | MGR |
| CED CAPITAL HOLDINGS 2004 A, L.L.C. (L03000034533) | MGR |
| CED CAPITAL HOLDINGS 2004 C, L.L.C. (L03000041892) | MGR |
| CED CAPITAL HOLDINGS XIV A, L.L.C. (L99000006092) | MGR |
| CED CAPITAL HOLDINGS XIV M, L.L.C. (L99000008172) | MGR |
| CED CAPITAL HOLDINGS XIV O, L.L.C. (L00000000374) | MGR |
| CED DEVELOPMENT HOLDINGS, L.L.C. (L04000001723) | MGR |
| CEDC (MARCO ISLAND), INC. (H81813) | Director |
| CESTA, LLC (L10000012782) | MGRM |
| COASTAL EQUITY AND DEVELOPMENT CORPORATION OF GEORGIA, INC. (J95002) | Director |
| DATA EQUIPMENT PARTNERS, LLC (L16000117694) | MGR |
| EDGEWATER BUILDERS DEVELOPMENT, INC. (H34453) | PD |
| FAMILY AFFORDABLE PARTNERS, INC. (P92000001642) | D, P |
| GEM LEASING, LLC (L14000042583) | MGR |
| GINSBURG LAND COMPANY, L.L.C. (L05000122573) | MGR |
| GUARDIAN HOLDINGS I, LLC (L01000009163) | MGRM |
| HOMES AT ERROL DEVELOPMENT, INC. (J55432) | Director |
| LIGHTHOUSE BAY, INC. (K33723) | Director |
| MGA HOLDINGS II, LLC (L08000008163) | MGR |
| MILLENIA GALLERY, LLC (L03000004672) | MGR |
| NORTH AMERICAN SPORTS MANAGEMENT IV, INC. (P97000080993) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT IX, INC. (P97000081002) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT OF YAKAMA, INC. (P97000041533) | DPST |
| SAN MARINO PARTNERS G.P., INC. (P00000000494) | DPST |
| SKIDAWAY ISLAND VILLAS DEVELOPMENT, INC. (J10393) | Director |
| SOUTHEASTERN FREDRICA DEVELOPMENT LANDS, L.L.C. (L05000026482) | MGR |
| SOUTHERN STATES BIO GOLD COAST, INC. (V31533) | Director |
| SPO REALTY, LLC (L08000083862) | MGR |
| SUBA, LLC (L04000067352) | MGR |
| SUNRISE VILLAGE DEVELOPMENT, INC. (K00082) | Vice President |
| THE EXECUTIVE CENTRE ASSOCIATES, LTD. (A17482) | G |
| THE OFFICE COMMONS AT MAITLAND CENTER, INC. (H19642) | DTS |
| VANDERBILT PLACE, L.L.C. (L03000037862) | MGR |
| VILLAGES OF SOUTHPORT, INC. (P97000065364) | DPST |
| VTR INCORPORATED (808783) | VD |
| WKN FINANCIAL RESOURCES, LLC (L07000099163) | MGR |
| YUBA LEASING, LLC (L13000156453) | MGR |
| 33RD STREET COMMERICAL BUILDERS, INC. (H28055) | Director |
| ABBC, LLC (L20000161694) | MGR |
| AHG AMERICAN HOLDING GROUP, LLC (L08000077955) | MGR |
| ASE SOLUTIONS, LLC (L13000162795) | MGRM |
| BRAEWICK HOMEOWNERS' ASSOCIATION, INC. (N23965) | VD |
| CED CAPITAL HOLDINGS 2000 O, L.L.C. (L00000014854) | MGR |
| CED CAPITAL HOLDINGS 2000 S, L.L.C. (L00000014855) | MGR |
| CED CAPITAL HOLDINGS 2000 V, L.L.C. (L00000014895) | MGR |
| CED CAPITAL HOLDINGS 2002 BB, L.L.C. (L02000006864) | MGR |
| CED CAPITAL HOLDINGS 2002 L, L.L.C. (L01000017395) | MGR |
| CED CAPITAL HOLDINGS 2003 G, L.L.C. (L02000026355) | MGR |
| CED CAPITAL HOLDINGS 2004 D, L.L.C. (L03000048915) | MGR |
| CED CAPITAL HOLDINGS IV, INC. (P94000009324) | Director |
| CED CAPITAL HOLDINGS XIV J, L.L.C. (L99000006774) | MGR |
| CED FINANCIAL SERVICES, LLC (L04000028595) | MGR |
| CED LANDINGS LESSOR, L.L.C. (L02000003304) | MGR |
| ERROL VILLAS DEVELOPMENT, INC. (J09054) | Director |
| EXPORT REWEAR, INC. (P97000060495) | PSTD |
| FREEDOM PLACE DEVELOPMENT, INC. (J62364) | Director |
| GLOBAL REALTY ACQUISITIONS, INC. (P01000046994) | PSTD |
| NEWNAN DEVELOPERS, L.L.C. (L05000077595) | MGR |
| NORTH AMERICAN POWER MANAGEMENT INCORPORATED (P97000022994) | PD |
| NORTH AMERICAN SPORTS MANAGEMENT V, INC. (P97000080994) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT X, INC. (P97000081005) | DPST |
| SAN MARCO DEVELOPMENT, INC. (H11955) | Director |
| SOUTHEASTERN DEVELOPMENT LANDS NANTUCKET, L.L.C. (L05000028964) | MGR |
| SOUTHEASTERN DEVELOPMENT LANDS WESMERE MULTIFAMILY,L.L.C. (L04000020944) | MGR |
| TAMPA PALMS PARTNERS G.P., INC. (P99000094725) | DPST |
| THE OFFICE COMMONS AT ORANGE GROVE COMMERCE PARK, INC. (J74875) | Director |
| THE RANCHES OF FOXWOOD, INC. (S52294) | Director |
| AHG MANAGER, LLC (L04000062855) | MGR |
| ALCO UNIVERSAL INCORPORATED (822877) | PD |
| BRAEWICK OF TUSCAWILLA DEVELOPMENT, INC. (J50626) | Director |
| CASA PARK VILLAS MASTER ASSOCIATION, INC. (N00826) | PD |
| CASA PARK VILLAS OF OCALA, INC. (H46636) | Director |
| CED ASSOCIATES, INC. (P98000080465) | DPST |
| CED CAPITAL HOLDINGS 2000 BB, L.L.C. (L01000001296) | MGR |
| CED CAPITAL HOLDINGS 2000 N, L.L.C. (L00000014847) | MGR |
| CED CAPITAL HOLDINGS 2002 N, L.L.C. (L01000018036) | MGR |
| CED CAPITAL HOLDINGS 2003 I, L.L.C. (L02000031517) | MGR |
| CED CAPITAL HOLDINGS 2003 J, L.L.C. (L02000031476) | MGR |
| CED CAPITAL HOLDINGS 2003 LL, L.L.C. (L03000006775) | MGR |
| CED CAPITAL HOLDINGS XIV P, L.L.C. (L00000001036) | MGR |
| CED CONSTRUCTION SERVICES, INC. (P93000010797) | Pres |
| CHARITY SUPPLIES, L.L.C. (L01000022766) | MGR |
| COASTAL EQUITY & DEVELOPMENT CORPORATION (G53727) | PD |
| COASTAL EQUITY (S.C.), INC. (H69306) | Director |
| COASTAL FUNDING GROUP, INC. (H32727) | PD |
| COMMANDER EQUITIES, LLC (L03000037536) | MGRM |
| CONGREGATION OF LIBERAL JUDISM SPECIAL BUILDING FUND - 1985, INC. (N08876) | PD |
| COVENTRY GREENS OF CHEVAL DEVELOPMENT, INC. (J10397) | Director |
| CYPRESS CREEK PROPERTIES DEVELOPMENT, INC. (J10797) | VST |
| CYPRESS CREEK PROPERTIES DEVELOPMENT, INC. (J10797) | Director |
| DELAND HOLDING GROUP, LLC (L09000081076) | Mana |
| FASHION BLUES, INC. (P96000042306) | DPST |
| FLORIDA DEVELOPMENT CAPITAL, INC. (K92306) | Director |
| GAMING MANAGEMENT ENTERPRISES, INC. (P05000012485) | Director |
| GCI ASSOCIATES, LLC (L11000017106) | MGR |
| GINSBURG FAMILY FOUNDATION, INC. (N05000000186) | Director |
| GUARDIAN EQUITIES CROWN LAKE EVE APARTMENTS MANAGER, L.C. (L00000010067) | MGR |
| GUARDIAN-JUPITER G.P., INC. (P99000050256) | DPST |
| MANATEE 86, INC. (J46966) | Director |
| MASTERCRAFT HOMES OF CENTRAL FLORIDA, INC. (K99757) | Director |
| MILLENIA EXPERIENCE - NEW YORK, LLC (L04000058436) | MGR |
| MILLENIA GALLERY ARTLEASE, LLC (L04000035986) | MGR |
| NEWPORT SOUND PHASE II PARTNERS, LLC (L02000007026) | MGR |
| NORAM FUNDING, LLC (L04000015727) | MGR |
| NORTH AMERICAN SPORTS MANAGEMENT VI, INC. (P97000080996) | DPST |
| NORTHGATE PLACE DEVELOPMENT, INC. (J88476) | PD |
| PADDOCK PARK PARTNERS, INC. (H84446) | Director |
| ROYAL PALM COVE PARTNERS, LTD. CO. (L00000002627) | MGR |
| SABAL PALM HARBOR PARTNERS, LTD. CO. (L00000002626) | MGR |
| SOUTHEASTERN DEVELOPMENT LANDS WESMERE COMMERCIAL, L.L.C. (L04000020947) | MGR |
| SOUTHEASTERN DEVELOPMENT LANDS, L.L.C. (L03000002577) | MGR |
| SOUTHERN STATES BIO, INC. (S66476) | Director |
| SOUTHGATE DEVELOPMENT, INC. (J73176) | Director |
| STONELAKE CLUB DEVELOPMENT, INC. (H46637) | Director |
| THE COMMONS AT MAITLAND CENTER, INC. (G67166) | DVS |
| THE HAMPTONS OF HEATHROW DEVELOPMENT, INC. (H41906) | Director |
| THE RACQUET CLUB VILLAS AT HEATHROW DEVELOPMENT, INC. (J24947) | Director |
| VINE RESIDENTIAL, LLC (L07000035585) | MGR |
| WEST LAKE SUPERCENTER LP, INC. (P98000090927) | PSTD |
| AHG CATAWBA DEVELOPMENT, LLC (L19000080929) | MGR |
| AHG ENERGY INVESTORS, LLC (L08000099859) | MGR |
| AHG MANAGER, LLC (L14000191309) | MGR |
| AMTC LASERS OF FLORIDA, INC. (J30228) | Director |
| BOND CAPITAL HOUSING PARTNERS, INC. (P96000029528) | DP |
| BUSCH ASSOCIATES, INC. (G94139) | Director |
| CED CAPITAL HOLDINGS 2000 A, L.L.C. (L00000003878) | MGR |
| CED CAPITAL HOLDINGS 2000 C, L.L.C. (L00000004539) | MGR |
| CED CAPITAL HOLDINGS 2000 T, L.L.C. (L00000014899) | MGR |
| CED CAPITAL HOLDINGS 2000 Z, L.L.C. (L01000001309) | MGR |
| CED CAPITAL HOLDINGS 2001 F, L.L.C. (L01000013398) | MGR |
| CED CAPITAL HOLDINGS 2001 G, L.L.C. (L01000001308) | MGR |
| CED CAPITAL HOLDINGS 2003 BB, L.L.C. (L03000006309) | MGR |
| CED CAPITAL HOLDINGS 2003 N, L.L.C. (L02000031479) | MGR |
| CED CAPITAL HOLDINGS X, INC. (P98000006968) | Pres |
| CED CAPITAL HOLDINGS XIV C, L.L.C. (L99000007688) | MGR |
| CED CAPITAL HOLDINGS XIV N, L.L.C. (L99000008848) | MGR |
| CED TROPICAL PARK ACQUISITION, INC. (P99000010359) | Director |
| CROWN POINTE DEVELOPMENT, INC. (J89148) | Director |
| DIVINE RESORTS, LLC (L08000107129) | MGR |
| EDGEWATER NORTH LOT TWO DEVELOPERS, INC. (J61649) | Director |
| FREEDOM PLACE APARTMENT PARTNERS, LTD. (A24437) | G |
| GIN-ROH HOLDINGS CORP. (K18739) | Director |
| GOTHAM CITY INC. (P94000042359) | PSTD |
| KEY WEST POLO CLUB DEVELOPERS, INC. (M74198) | PD |
| MANGROVE RUN OF MARCO ISLAND, INC. (H46639) | Director |
| MEADOWOOD CLUB APARTMENTS OF GOLDEN GATE, INC. (H53249) | Director |
| MGA HOLDINGS I, LLC (L08000008149) | MGR |
| MILLENIA GROUP, LLC (L10000033469) | MGR |
| NORTH AMERICAN SPORTS MANAGEMENT VII, INC. (P97000080998) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT XI, INC. (P97000081007) | DPST |
| NORTH AMERICAN SPORTS MANAGEMENT XII, INC. (P97000081008) | DPST |
| SOMERSET DEVELOPERS, L.L.C. (L05000077598) | MGR |
| SOUTHEASTERN DEVELOPMENT LANDS RIVERCREST, L.L.C. (L05000010149) | MGR |
| SOVEREIGN SITE SERVICES, INC. (P92000000859) | Dire |
