| CGD HOLDINGS I, INC. (P05000056101) | CH |
| CGD HOLDINGS III, INC. (P05000086820) | CH |
| CGD HOLDINGS IV, INC. (P05000086841) | CH |
| CORNERSTONE 27, INC. (P05000066230) | CHD |
| CORNERSTONE AFFORDABLE HOUSING III, INC. (P15000002862) | Chairman |
| CORNERSTONE BOA 5, INC. (P05000124290) | CH |
| CORNERSTONE BOA 7, INC. (P05000124951) | CH |
| CORNERSTONE DAYTONA, INC. (P05000099930) | CH |
| CORNERSTONE GROUP VI, INC. (P05000075721) | CHD |
| CORNERSTONE HACIENDA COVE, INC. (P98000095550) | Director |
| CORNERSTONE HOLLYWOOD TOWN HOMES, INC. (P05000059701) | CH |
| CORNERSTONE INTERESTS,INC. (P05000039461) | VP |
| CORNERSTONE LARCHMONT, INC. (P97000063501) | Director |
| CORNERSTONE PROPERTY MANAGEMENT, INC. (P94000071261) | Director |
| CORNERSTONE REGENT PARK, INC. (P05000116861) | CH |
| CORNERSTONE SAILBOAT COVE, INC. (P98000071320) | Director |
| CORNERSTONE WINSTON VILLAS, INC. (P98000004670) | Director |
| FLORIDA RANCH, LLC (L24000335921) | MGR |
| GRANDE PRESERVE AT KANAPAHA, INC. (P05000100531) | CH |
| HOLLYWOOD DIXIE PB, INC. (P05000083660) | Director |
| LIBERTY MORTGAGE XVI, LLC (L05000098980) | MGR |
| MA INVESTMENT BOCA, LLC (M23000010620) | Chairman |
| MG SHADOW MOUNTAIN, LLC (M16000006371) | MBR |
| SIM HOLDINGS II, L.L.C. (L00000011551) | MGR |
| 3 SIDONIA, LLC (L04000075153) | Chai |
| ALLIANCE/KLEWIN CONSTRUCTION GROUP, LLC (L01000011202) | MGRM |
| AVERY ALICO LLC (L22000344132) | MGR |
| CGD HOLDINGS II, INC. (P05000056103) | CH |
| CORNERSTONE BOA 2, INC. (P05000123783) | CH |
| CORNERSTONE HIGH POINT, INC. (P97000102592) | Director |
| CORNERSTONE MARKET COMMUNITIES, INC. (P94000090572) | Director |
| CORNERSTONE METRO WEST, INC. (P05000116862) | CH |
| CORNERSTONE PAGE VILLAGE, INC. (P05000121933) | CH |
| MA INVESTMENT BOCA, LLC (L19000123122) | MGR |
| MEYERS GROUP AIRCRAFT LLC (L17000200662) | MGR |
| PHASE III CONDOMINIUMS, INC. (P05000079972) | CH |
| SIM DEVELOPMENT, L.L.C. (L00000011554) | MGRM |
| SIM FAMILY HOLDINGS, L.L.C. (L00000011132) | MGR |
| SIM INTERESTS, INC. (P02000022744) | DCH |
| TCG DEVELOPERS, INC. (P05000154282) | CH |
| TCG DEVELOPMENT, INC. (P96000083922) | Director |
| VISTA TRACE DEVELOPMENT, INC. (P05000101163) | CH |
| AVERY DOWNTOWN, LLC (L22000095544) | MGR |
| CORNERSTONE BEACON SQUARE, INC. (P05000062014) | CHD |
| CORNERSTONE BOA 4, INC. (P05000123795) | CH |
| CORNERSTONE BOA 8, INC. (P05000124955) | CH |
| CORNERSTONE COLONIAL DRIVE, INC. (P05000121965) | CH |
| CORNERSTONE GROUP IV, INC. (P05000075684) | CH |
| CORNERSTONE HOLLYWOOD TOWERS, INC. (P05000059694) | CH |
| CORNERSTONE SAN MARINO, INC. (P98000099594) | Director |
| CORNERSTONE SENECA LAKES, INC. (P98000102825) | Director |
| CORNERSTONE SUNSET LANDING, INC. (P98000091484) | Director |
| CORNERSTONE TWO ISLANDS, INC. (P94000092034) | Director |
| CORNERSTONE VILLA CAPRI, L.L.C. (L99000004185) | MGR |
| ELK PARK HOLDINGS, LLC (M16000006214) | MGR |
| SIM LAKE WORTH, LLC (L21000415194) | MGR |
| SIM SENECA LAKES, L.L.C. (L99000008094) | MGRM |
| TCG ACQUISITIONS, INC. (P05000056884) | CH |
| VISTA TRACE, INC. (P04000166254) | DCH |
| AVERY CYPRESS CREEK, LLC (L21000422486) | MGR |
| AVERY MELBOURNE, LLC (L22000068787) | MGR |
| AVERY PORT CHARLOTTE, LLC (L22000480056) | MGR |
| CORNERSTONE BOA 6, INC. (P05000124937) | CH |
| CORNERSTONE CLEAR LAKE, INC. (P98000004656) | Director |
| CORNERSTONE EAGLE'S NEST, INC. (P98000083676) | Director |
| CORNERSTONE GROUP CONSTRUCTION, INC. (P93000064846) | DCH |
| CORNERSTONE GROUP II, INC. (P05000075787) | CH |
| CORNERSTONE GROUP III, INC. (P05000075607) | CH |
| CORNERSTONE GROUP V, INC. (P05000075696) | CH |
| CORNERSTONE LOGAN'S POINTE II, L.L.C. (L99000004827) | MGRM |
| CORNERSTONE SABAL CHASE, INC. (P98000095537) | Director |
| CORNERSTONE SAILBOAT COVE, LLC (L00000001807) | MGRM |
| CORNERSTONE SONOMA BAY CW, INC. (P05000152647) | CH |
| INTEGRITY BUILDING SYSTEMS, INC. (V55846) | Director |
| OLD CUTLER OAKS, INC. (P97000051787) | Director |
| PHASE II LOFTS, INC. (P05000079966) | CH |
| PHASE II TOWNHOMES, INC. (P05000079957) | CH |
| SIM FAMILY HOLDINGS II, L.L.C. (L10000064426) | MGR |
| SIM HOLDING CORP. (V25506) | Director |
| SIM MARINE, LLC (L23000281216) | MGR |
| TCG MORTGAGE BROKERAGE, INC. (P05000154966) | CHD |
| CORNERSTONE BOA 1, INC. (P05000123778) | CH |
| CORNERSTONE BOA 3, INC. (P05000123788) | CH |
| CORNERSTONE GROUP HOLDINGS, INC. (P99000058968) | CH |
| CORNERSTONE GROUP I, INC. (P05000075698) | CH |
| CORNERSTONE HOLLYWOOD LOFTS, INC. (P05000059699) | CH |
| CORNERSTONE OPERATIONS, INC. (P05000045318) | CH |
| CORNERSTONE SAN MARINO II, L.L.C. (L00000011838) | MGR |
| INTEGRITY RESIDENTIAL GROUP, L.L.C. (L12000133118) | MGRM |
| KEY AMERICAN REALTY AND MANAGEMENT CORPORATION, INC. (649699) | DP |
| LANDINGS ASSOCIATES, INC. (P05000137648) | CH |
| MARINER'S WAY COMMONS, INC. (N19999) | VD |
| PEMBROKE FALLS ASSOCIATES, INC. (P95000060638) | Director |
| RELATED WEST COAST, INC. (M31199) | Vice President |
| SIM - SIDONIA/SANTILLANE, L.L.C. (L07000063698) | Chai |
| THE LANDINGS DEVELOPERS, INC. (P05000109369) | CH |
| TOWNE COMMUNICATIONS, INC. (P98000027719) | Director |
| TRUENORTH SANTILLANE, LLC (L05000080159) | Chai |
| VANTAGE BUILDERS, INC. (P96000082659) | Director |
