| ANNUITY FORCE, LLC (L10000004721) | MGRM |
| ASSURANCE FINANCIAL RESOURCE GROUP, LLC (L05000063060) | MGRM |
| ASSURANCE RESOURCE GROUP, LLC (L04000018520) | MGRM |
| BAY SHORE COVE ASSOCIATES, LTD. (A11291) | G |
| C D UNIVERSITY, LLC (L06000064190) | MGRM |
| CHALET VILLAGE ASSOCIATES, LTD. (A15211) | G |
| COASTAL INCOME PROPERTIES - CYPRESS COVE, LLC (L15000162111) | MGR |
| FIRST ASSURANCE ANNUITIES, LLC (L07000101420) | MGRM |
| FIRST FIDELITY FINANCIAL GROUP OF NAPLES, LLC (L09000017560) | MGRM |
| FIRST FIDELITY FINANCIAL GROUP OF THE VILLAGES, LLC (L08000102820) | MGRM |
| FIRST FIDELITY FINANCIAL GROUP OF VERO BEACH, LLC (L08000109340) | MGRM |
| INTERCAP PROPERTIES, INC. (456751) | Director |
| INTERCAP, INC. (456750) | Director |
| KELLER / ISLAND BAY PROPERTIES, INC. (L52121) | Director |
| KELLER INVESTMENT PROPERTIES - NEW PORT RICHEY 2, INC. (S36081) | Director |
| KELLER INVESTMENT PROPERTIES-LAKELAND 2, INC. (S82720) | Director |
| KELLER-DUMALA MANAGEMENT GROUP, INC. (P94000029611) | Director |
| LASTING INCOME FOR ELDERS, LLC (L20000221460) | MGR |
| MIDWAY ASSOCIATES, LTD. (A19020) | G |
| PORT RICHEY ASSOCIATES, LTD. (A11770) | |
| PRIME INCOME PROPERTIES, LLC (L15000030000) | MGR |
| SFSC, INC. (P92000013131) | CPST |
| SFSXXII, INC. (P94000038080) | CPST |
| SFSXXIII, INC. (P96000025081) | CPST |
| ASTORIA ASSOCIATES, LTD. (A17233) | G |
| COURTLAND PROPERTIES, INC. (H31892) | Director |
| FIRST FIDELITY FINANCIAL GROUP OF FLORIDA, LLC (L07000113173) | MGRM |
| FIRST FIDELITY FINANCIAL GROUP, LLC (L05000052823) | MGRM |
| KELLER INVESTMENT PROPERTIES - LAKELAND 1, INC. (S20653) | Director |
| KELLER INVESTMENT PROPERTIES - WINTER HAVEN 1, INC. (L59282) | Director |
| MAVERICK MOTEL CORPORATION (430753) | ST |
| MAVERICK MOTEL CORPORATION (430753) | Director |
| PRIME INCOME PROPERTIES-MANAGEMENT,LLC (L15000054962) | Mana |
| RIDGE HAVEN ASSOCIATES, LTD. (A16592) | G |
| SEA HORSE ASSOCIATES, LTD. (A14303) | G |
| SFSFL, INC. (V17373) | CPST |
| SFSSP, INC. (V24393) | CPST |
| SPANISH MAIN ASSOCIATES, LTD. (A11483) | G |
| AAXCEL SERVICE CENTERS, INC. (P97000058505) | PSTD |
| AFFINITY FINANCIAL, INC. (P97000093684) | DPST |
| AM TRUST SECURITIES, INC. (H71864) | President |
| FIRST LIBERTY INDEPENDENT GROUP, LLC (L04000019205) | MGRM |
| FIRSTAR INVESTMENT PROPERTIES 1, LLC (L15000054935) | MGR |
| K4 INVESTMENTS, LLC (L15000205805) | MGR |
| KELLER FINANCIAL SERVICES, INC. (V19995) | CPST |
| KELLER PARK INVESTORS, INC. (F90364) | DP |
| KELLER PARK PARTNERS, INC. (F99285) | DP |
| LIFE-THE HARBOR, LLC (L17000073515) | MGR. |
| PHOENIX CORPORATE SERVICES, L.L.C. (L01000022035) | MGRM |
| PREMIER PROPERTIES OF TAMPA BAY, INC. (H10084) | DP |
| SAFE MONEY UNIVERSITY, LLC (L07000070614) | MGRM |
| STRATEGIC INCOME CONCEPTS, LLC (L15000166254) | Mana |
| WEST SHORE ASSOCIATES, LTD. (A04334) | G |
| BLUE JAY ASSOCIATES, LTD. (A14047) | G |
| BRIAN R. KELLER, INC. (588416) | PTD |
| BRIAN R. KELLER, INC. (588416) | Secretary |
| CHARLOTTE HARBOR ASSOCIATES, LTD. (A20756) | G |
| COUNTRY LIFE ASSOCIATES, LTD. (A17757) | G |
| CREDIT PROTECTION CORPORATION (P97000107207) | PSTD |
| FIRST FIDELITY DIRECT, LLC (L07000018957) | MGRM |
| K-G VENTURES, INC. (P96000028476) | Director |
| KELLER INVESTMENT PROPERTIES - GOLDENROD, INC. (L81457) | Director |
| KELLER INVESTMENT PROPERTIES - LONGWOOD, INC. (S74847) | Director |
| KELLER INVESTMENT PROPERTIES, LLC (L18000274467) | MGR |
| KELLER PARK PARTNERS-I(A), LTD. (A13147) | G |
| LAZY DAYS ASSOCIATES, LTD. (A20876) | G |
| MID-FLORIDA FAST FOOD I, INC. (L51246) | DT |
| SFSGC, INC. (P94000048947) | CPST |
| SFSNF, INC. (P94000018787) | CPST |
| SFSP, INC. (P93000033256) | CPST |
| SFSTB, INC. (V12167) | CPST |
| SUNSHINE VILLAGE ASSOCIATES, LTD. (A14516) | G |
| THREE SEASONS ASSOCIATES, LTD. (A15686) | G |
| AMERICAN HOMEOWNERS ALLIANCE, INC. (P97000075439) | DPST |
| CAPITAL RESOURCES CORPORATION (P99000020469) | PST |
| CASTAWAYS/BREEZY PINES ASSOCIATES, LTD. (A18408) | G |
| CLEARWATER CASCADE ASSOCIATES, LTD. (A07878) | G |
| FIRST FIDELITY FINANCIAL GROUP OF CLEARWATER,LLC (L08000109497) | MGRM |
| FIRST FIDELITY FINANCIAL GROUP OF OCALA, LLC (L09000017559) | MGRM |
| HIDEAWAY ASSOCIATES, LTD. (A21948) | |
| HOSPITALITY HOMES, INC. (672089) | DP |
| INTERCAP EQUITIES, INC. (456749) | Director |
| KELLER INVESTMENT PROPERTIES - NEW PORT RICHEY 1, INC. (L59278) | Director |
| KELLER INVESTMENT PROPERTIES, INC. (G01708) | PSTD |
| LIFE-ZACHARY TAYLOR, LLC (L16000016059) | MGR |
| PLACE IN THE SUN, LTD. (A12749) | G |
| PRIME AFFORDABLE HOMES, LLC (L15000190769) | MGR |
| SFSCF, INC. (P93000077868) | CPST |
| SFSMF, INC. (P94000022838) | CPST |
| SFSSC, INC. (P94000048949) | CPST |
| SFSWF, INC. (P94000002039) | CPST |