| CED CAPITAL HOLDINGS 2000 F, L.L.C. (L00000007131) | MGR |
| CED CAPITAL HOLDINGS 2000 M, L.L.C. (L00000014850) | MGR |
| CED CAPITAL HOLDINGS 2001 B, L.L.C. (L01000001341) | MGR |
| CED CAPITAL HOLDINGS 2001 E, L.L.C. (L01000001310) | MGR |
| CED CAPITAL HOLDINGS 2002 I, L.L.C. (L01000015451) | MGR |
| CED CAPITAL HOLDINGS 2002 M, L.L.C. (L01000017391) | MGR |
| CED CAPITAL HOLDINGS 2003 S, L.L.C. (L03000004190) | MGR |
| CED CAPITAL HOLDINGS 2003 T, L.L.C. (L03000004231) | MGR |
| CED CAPITAL HOLDINGS 2005 A, L.L.C. (L04000067671) | MGR |
| CED CAPITAL HOLDINGS XIV L, L.L.C. (L99000008101) | MGR |
| COUNTRY GARDEN INVESTORS, LLC (L16000033520) | MGR |
| CRICKET CLUB CED, L.L.C. (L11000134720) | MGR |
| E & S KLEIMAN LIMITED PARTNERSHIP (A98000002550) | |
| E.J.K. INVESTMENTS, INC. (M92421) | PST |
| KLEIMAN SANDSPUR HOLDINGS, LTD. (A98000002551) | |
| MAITLAND API HOLDINGS, LLC (L06000117610) | MGR |
| TUSCAWILLA GOLFVIEW CONDOMINIUMS ASSOCIATION, INC. (N30801) | PD |
| VOLUSIA COUNTY INVESTMENT PARTNERS, LLC (L17000076110) | MGR |
| CED CAPITAL HOLDINGS 2000 X, L.L.C. (L00000014902) | MGR |
| CED CAPITAL HOLDINGS 2002 A, L.L.C. (L01000014352) | MGR |
| CED CAPITAL HOLDINGS 2002 FF, L.L.C. (L02000004602) | MGR |
| CED CAPITAL HOLDINGS 2002 J, L.L.C. (L01000015902) | MGR |
| CED CAPITAL HOLDINGS 2002 Y, L.L.C. (L02000006862) | MGR |
| CED CAPITAL HOLDINGS 2003 EE, L.L.C. (L03000006332) | MGR |
| CED CAPITAL HOLDINGS 2003 W, L.L.C. (L03000004192) | MGR |
| CED CAPITAL HOLDINGS 2004 K, L.L.C. (L04000004132) | MGR |
| CED CAPITAL HOLDINGS II, INC. (P93000012164) | DPST |
| CED CAPITAL HOLDINGS III, INC. (P93000012162) | D, P |
| CED CAPITAL HOLDINGS VI, INC. (P94000089332) | D, P |
| CED CAPITAL HOLDINGS VII, INC. (P95000061742) | DPST |
| CED CAPITAL HOLDINGS XII, INC. (P99000047293) | D, P |
| HOUSING MANAGEMENT & DEVELOPMENT ADVISORS, INC. (P94000084393) | PSTD |
| KLEIMAN HOUSING LIMITED PARTNERSHIP (A99000001044) | |
| SANDSPUR HOUSING PARTNERS, INC. (P98000084503) | D/P/ |
| TOWNE PLACE VILLAS HOMEOWNERS' ASSOCIATION, INC. (N26312) | STD |
| TOWNE PLACE VILLAS HOMEOWNERS' ASSOCIATION, INC. (N26312) | PD |
| 6307 PONCE INLET LLC (L25000446864) | MGR |
| CED CAPITAL HOLDINGS 2000 AB, L.L.C. (L00000014844) | MGR |
| CED CAPITAL HOLDINGS 2002 B, L.L.C. (L01000015145) | MGR |
| CED CAPITAL HOLDINGS 2002 F, L.L.C. (L01000015894) | MGR |
| CED CAPITAL HOLDINGS 2002 MM, L.L.C. (L02000006875) | MGR |
| CED CAPITAL HOLDINGS 2002 RR, L.L.C. (L02000007735) | MGR |
| CED CAPITAL HOLDINGS 2002 S, L.L.C. (L01000022695) | MGR |
| CED CAPITAL HOLDINGS 2003 B, L.L.C. (L02000023114) | MGR |
| CED CAPITAL HOLDINGS 2003 E, L.L.C. (L02000024595) | MGR |
| CED CAPITAL HOLDINGS 2003 NN, L.L.C. (L03000018214) | MGR |
| CED CAPITAL HOLDINGS V, INC. (P94000079325) | DPST |
| CED CAPITAL HOLDINGS XIV S, L.L.C. (L00000001405) | MGR |
| CONCORD SANDSPUR, LLC (L18000000035) | MGR |
| HAMILTON'S RESERVE LAND COMPANY (L33535) | VTD |
| RIVERSIDE INVESTMENT PARTNERS GP, LLC (L16000037004) | MGR |
| CED CAPITAL HOLDINGS 2000 G, L.L.C. (L00000007126) | MGR |
| CED CAPITAL HOLDINGS 2000 R, L.L.C. (L01000000987) | MGR |
| CED CAPITAL HOLDINGS 2000 Y, L.L.C. (L00000011627) | MGR |
| CED CAPITAL HOLDINGS 2001 D, L.L.C. (L01000001306) | MGR |
| CED CAPITAL HOLDINGS 2004 B, L.L.C. (L03000034537) | MGR |
| CED CAPITAL HOLDINGS 2004 P, L.L.C. (L04000008236) | MGR |
| CED CAPITAL HOLDINGS IX, INC. (P97000096497) | D, P |
| CED CAPITAL HOLDINGS XI, INC. (P99000037495) | D, P |
| CED CAPITAL HOLDINGS XIII, INC. (P99000047297) | D, P |
| CED CAPITAL HOLDINGS XIV F, L.L.C. (L99000006576) | MGR |
| CED CONSTRUCTION SERVICES, INC. (P93000010797) | Dire |
| CED STUART POINTE, L.L.C. (L02000034345) | MGR |
| SK INVESTMENT ADVISORS LLC (L21000002126) | MGR |
| THISTLEWOOD PARTNERS, INC. (P04000161575) | Director |
| VERO CLUB INVESTORS, LLC (L16000033527) | MGR |
| BOND CAPITAL HOUSING PARTNERS, INC. (P96000029528) | DST |
| CED AFFORDABLE HOUSING DEVELOPMENT, INC. (S88468) | DPST |
| CED BRIDGEWATER, L.L.C. (L02000030679) | MGR |
| CED CAPITAL HOLDINGS 2000 B, L.L.C. (L00000003879) | MGR |
| CED CAPITAL HOLDINGS 2000 EB, L.L.C. (L01000000148) | MGR |
| CED CAPITAL HOLDINGS 2000 I, L.L.C. (L00000012979) | MGR |
| CED CAPITAL HOLDINGS 2000 K, L.L.C. (L00000014898) | MGR |
| CED CAPITAL HOLDINGS 2001 I, L.L.C. (L01000013509) | MGR |
| CED CAPITAL HOLDINGS 2002 II, L.L.C. (L02000006869) | MGR |
| CED CAPITAL HOLDINGS 2002 R, L.L.C. (L01000022698) | MGR |
| CED CAPITAL HOLDINGS 2002 U, L.L.C. (L02000006859) | MGR |
| CED CAPITAL HOLDINGS 2003 A, L.L.C. (L02000022118) | MGR |
| CED CAPITAL HOLDINGS 2003 X, L.L.C. (L03000004259) | MGR |
| CED CAPITAL HOLDINGS 2004 E, L.L.C. (L03000055278) | MGR |
| CED CAPITAL HOLDINGS 2004 F, L.L.C. (L03000054757) | MGR |
| CED CAPITAL HOLDINGS I, INC. (V31548) | DPST |
| CED CAPITAL HOLDINGS IV B, INC. (P94000051828) | D, P |
| CED CAPITAL HOLDINGS VIII, INC. (P97000072198) | D, P |
| CED CAPITAL HOLDINGS X, INC. (P98000006968) | D, S |
| CED CAPITAL HOLDINGS XIV B, L.L.C. (L99000007689) | MGR |
| CED CAPITAL HOLDINGS XVII, L.L.C. (L04000082868) | MGR |
| CED CONSTRUCTION, INC. (M73638) | D, P |
| ESKO CAPITAL LLC (L23000250749) | MGR |
| FL BOND CAPITAL HOLDINGS 96, INC. (P96000005139) | DPST |
| WEATHERLY-27, INC. (L98008) | PTD |