| ALLIANCE LIFE INSURANCE COMPANY (H05161) | DST |
| ATLANTIC FEDERAL LIFE INSURANCE COMPANY (G70610) | DST |
| ATLANTIC NATIONAL INSURANCE COMPANY (G70611) | DST |
| BANKERS FINANCIAL SERVICES, INC. (655791) | TD |
| BANKERS HEALTH SERVICES, INC,. (P95000076860) | D/T |
| BKW-GREENACRES, INC. (P99000074540) | DTS |
| CHASE MANHATTAN ASSURANCE, INC. (G70540) | DST |
| CHASE MANHATTAN LIFE, INC. (G70541) | DST |
| CITY FEDERAL LIFE INSURANCE COMPANY (G70600) | DST |
| E.R.I. INSURANCE AGENCY, INC. (L08160) | DT |
| FIRST FEDERAL ASSURANCE, INC. (G70601) | DST |
| FIRST NATIONAL LIFE, INC. (G70591) | DST |
| FLORIDA COAST INSURANCE COMPANY (G70590) | DST |
| FREEDOM INSURANCE COMPANY (G70550) | DST |
| FREEDOM LIFE INSURANCE COMPANY (G70551) | DST |
| GILCHRIST CLUB MANAGEMENT COMPANY (P99000020670) | DT |
| HOME FEDERAL LIFE INSURANCE COMPANY (G70561) | DST |
| HOME SAVINGS ASSURANCE, INC. (G70560) | DST |
| M-E ENERGY COMPANY (G18751) | STD |
| M.E.E.S. GENERAL PARTNER, INC. (G18891) | STD |
| N.C.N.B. INSURANCE COMPANY (G70570) | DST |
| N.C.N.B. LIFE INSURANCE COMPANY (G70571) | DST |
| ORION INTERNATIONAL SECURTIES, INC. (P96000061480) | Director |
| SUN LIFE INSURANCE COMPANY OF FLORIDA (G70581) | DST |
| UNITED DEALER GROUP, INC. (F68640) | STD |
| UNIVERSAL ACCEPTANCE CORPORATION (542570) | DPT |
| AMERICAN FEDERAL LIFE INSURANCE COMPANY (G70563) | DST |
| ATLANTIC NATIONAL LIFE INSURANCE COMPANY (G70612) | DST |
| BANKERS ACCEPTANCE CORPORATION (655792) | TD |
| BANKERS CONSTRUCTION CORPORATION (G33643) | TD |
| BANKERS CREDIT INSURANCE SERVICES, INC. (P96000083702) | DT |
| BKW - HC, INC. (P96000021642) | DTS |
| BKW - OAKHURST, INC. (P01000040652) | DTS |
| CALIFORNIA FEDERAL ASSURANCE, INC. (H05163) | DST |
| CHEMICAL ASSURANCE, INC. (H05122) | DST |
| CITICORP ASSURANCE, INC. (G70542) | DST |
| CITICORP LIFE, INC. (G70543) | DST |
| FIRST CITY FEDERAL INSURANCE COMPANY (G70603) | DST |
| FIRST CITY FEDERAL LIFE INSURANCE COMPANY (G70602) | DST |
| FIRST INTERSTATE LIFE, INC. (G70593) | DST |
| FIRST NATIONAL INSURANCE COMPANY OF FLORIDA (G70592) | DST |
| GLENDALE FEDERAL ASSURANCE, INC. (G70562) | DST |
| GLENDALE FEDERAL LIFE, INC. (G70552) | DST |
| GOLDOME ASSURANCE, INC. (G70553) | DST |
| LAND INVESTMENTS OF SOUTHWEST FLORIDA, INC. (P93000056254) | TD |
| LENSURANCE AGENCY, INC. (V59772) | TD |
| PAN AM INSURANCE COMPANY (G70573) | DST |
| PAN AM LIFE INSURANCE COMPANY (G70572) | DST |
| THE FIRST INSURANCE COMPANY (G70582) | STD |
| THE FIRST LIFE INSURANCE COMPANY (G70583) | DST |
| TOWER GENERAL PARTNER, INC. (P01000119873) | DT |
| AMERIFIRST ASSURANCE, INC. (G70605) | DST |
| BANKERS DATA CENTER, INC. (G33644) | DT |
| BANKERS INTERNATIONAL INSURANCE SERVICES, INC. (G33705) | TD |
| BANKERS RISK MANAGEMENT SERVICES, INC. (H52685) | DT |
| BARNETT LIFE INSURANCE COMPANY (G70575) | DST |
| BARNETT NATIONAL ASSURANCE, INC. (G70574) | DST |
| BKW - TYRONE, INC. (P96000083284) | TDS |
| CALIFORNIA FEDERAL LIFE, INC. (H05164) | DST |
| CITIZENS & SOUTHERN ASSURANCE, INC. (G70544) | DST |
| CITY FEDERAL INSURANCE COMPANY (G70564) | DST |
| CROSSLAND FEDERAL LIFE INSURANCE COMPANY (G70565) | DST |
| EMPIRE OF AMERICA LIFE, INC. (G70604) | DST |
| FIRST COMMUNITY MORTGAGE COMPANY OF AMERICA, INC. (P00000028484) | DT |
| FIRST FLORIDA ASSURANCE, INC. (G70595) | DST |
| FLORIDA COAST LIFE INSURANCE COMPANY (G70545) | DST |
| GOLDOME LIFE, INC. (G70554) | DST |
| HOLLYWOOD ASSURANCE, INC. (G70555) | DST |
| SAVECO, INC. (757684) | DST |
| TOP CORPORATON OF ST. PETERSBURG (518194) | DT |
| UNITED FIRST INSURANCE COMPANY (G70584) | STD |
| UNITED FIRST LIFE INSURANCE COMPANY (G70585) | DST |
| AMERICAN FEDERAL INSURANCE COMPANY (G70537) | DST |
| AMERICAN SAVINGS ASSURANCE, INC. (G70607) | DST |
| AMERIFIRST LIFE, INC. (G70606) | DST |
| B.I.G. UNDERWRITERS, INC. (555477) | DT |
| BANKERS CAPITAL CORPORATION (G91897) | DT |
| BANKERS CREDIT INSURANCE SERVICES, INC. (F82726) | DT |
| BANKERS DEVELOPMENT CORPORATION (F82727) | TD |
| BANKERS FIRE & CASUALTY INSURANCE COMPANY (339716) | TD |
| BANKERS INSURANCE BROKERS, INC. (J38536) | DT |
| BANKERS INTERNATIONAL FINANCIAL SERVICES, INC. (G33707) | TD |
| BANKERS INTERNATIONAL GROUP, INC. (G33706) | TD |
| BANKERS INTERNATIONAL SERVICE COMPANY (P95000069656) | D/T |
| CONSUMER INSURANCES SERVICES OF FL., INC. (463816) | ST |
| EMPIRE OF AMERICA ASSURANCE, INC. (G70597) | DST |
| F.M.D.A. INSURANCE AGENCY, INC. (G15626) | TD |
| FIRST COMMUNITY FINANCIAL GROUP, INC. (P94000055066) | DT |
| FIRST FEDERAL LIFE, INC. (G70596) | DST |
| FLORIDA FEDERAL ASSURANCE, INC. (G70546) | DST |
| FLORIDA FEDERAL LIFE, INC. (G70547) | DST |
| FLORIDA NATIONAL INSURANCE COMPANY (J13547) | SD |
| HOLLYWOOD LIFE, INC. (G70556) | DST |
| HOME FEDERAL INSURANCE COMPANY (G70557) | DST |
| INSURANCEAMERICA, INC. (G70566) | DST |
| INSUREAMERICA LIFE, INC. (G70567) | DST |
| NATIONWIDE FEDERAL LIFE, INC. (H05156) | DST |
| PIONEER FEDERAL ASSURANCE, INC. (G70576) | DST |
| SAVINGS OF AMERICA LIFE, INC. (G70577) | DST |
| SECURITY FIRST FEDERAL INSURANCE COMPANY (G70587) | DST |
| SECURITY FIRST FEDERAL LIFE INSURANCE COMPANY (G70586) | DST |
| UNIVERSAL SERVICE ASSOCIATION, INC. (586106) | TD |
| AMERICAN ASSISTED LIVING CORPORATION (P95000073447) | DT |
| AMERICAN SAVINGS LIFE, INC. (G70608) | DST |
| ATLANTIC FEDERAL INSURANCE COMPANY (G70609) | DST |
| BANKERS INSURANCE SAVINGS ALLIANCE, INC. (655789) | TD |
| BKW-LAKELAND, INC. (P00000058569) | DT |
| CARTERET ASSURANCE, INC. (G70538) | DST |
| CARTERET LIFE, INC. (G70539) | DST |
| CHEMICAL LIFE, INC. (H05129) | DST |
| COAST FEDERAL ASSURANCE, INC. (G70599) | STD |
| COAST FEDERAL LIFE, INC. (G70598) | DST |
| COASTAL LAND INVESTMENTS OF WALSINGHAM, INC. (P97000084829) | DTS |
| FORTUNE FEDERAL ASSURANCE, INC. (G70548) | DST |
| FORTUNE FEDERAL LIFE, INC. (G70549) | DST |
| GANDY CORPORATION (H42529) | DT |
| HOME SAVINGS LIFE, INC. (G70559) | DST |
| INSURANCE OF AMERICA, INC. (G70558) | DST |
| INTERACTIVE MARKETING, INC. (F81879) | DST |
| LANDMARK FIRST NATIONAL INSURANCE COMPANY (G70568) | DST |
| MAGNADYN FINANCIAL CORPORATION (326768) | ST |
| NATIONAL ENVIRONMENTAL REVIEW SERVICES, INC. (P95000004249) | Director |
| NATIONWIDE FEDERAL ASSURANCE, INC. (H05159) | DST |
| NEIL L. BATES & ASSOCIATES, INC. (H67438) | STD |
| PIONEER FEDERAL LIFE, INC. (G70589) | DST |
| SAVINGS OF AMERICA ASSURANCE, INC. (G70588) | DST |
| SOUTHEAST NATIONAL INSURANCE COMPANY (G70578) | DST |
| SOUTHEAST NATIONAL LIFE INSURANCE COMPANY (G70579) | DST |
| VENTURE INSURANCE GROUP, INC. (P96000103889) | DT |