| CBG AVALON HOUSING CORPORATION (N98000004201) | DP |
| HARRISBURG HOLDINGS, LLC (L02000007570) | MGR |
| J & J BOCA, INC. (P97000063471) | DP |
| SM-17TH AVENUE, LLC (L05000026641) | MGR |
| SM-ABBINGTON SQUARE, LLC (L99000007840) | MGR |
| SM-CATALINA, LLC (L07000102731) | MGR |
| SM-DAYTON, LLC (L24000252121) | MGR |
| SM-WESTMOORE CHECKING, LLC (L17000221530) | MGR |
| SM-WHISPERWOOD, LLC (L07000120760) | MGR |
| SMG PROPERTY MANAGEMENT, INC. (F95000000090) | PD |
| SUN PINNACLE TITLE OF FLORIDA, L.L.C. (L99000001830) | MGR |
| HANSEN STREET, LLC (L02000010572) | MGR |
| JMLF SERVICES, LLC (L14000007542) | MGR |
| P & P GROUP INVESTMENTS, INC. (P14000073563) | President |
| P & P GROUP INVESTMENTS, LLC (L15000171693) | MGR |
| P & P GROUP INVESTMENTS, LLC (L15000171693) | AMBR |
| PLANTERS, LLC (L01000009562) | MGR |
| SM-CALUSA PALMS, INC. (P97000006393) | DP |
| SM-DUCK DOG 2, LLC (L06000028154) | MGR |
| SM-JACKS, LLC (L01000010282) | MGR |
| SM-PALATKA, LLC (L07000065422) | MGR |
| SM-PLAZA, INC. (P95000013234) | DP |
| SM-SUNNY ISLES, LLC (L06000028152) | MGR |
| STARSTAN, INC. (P98000074774) | DP |
| PINNACLE REALTY GROUP, INC. (L43014) | DP |
| SKYVIEW OFFICES, LLC (L17000027685) | MGR |
| SM-80TH STREET, LLC (L05000094804) | MGR |
| SM-988, LLC (L04000065585) | MGR |
| SM-BENTWOOD, LLC (L07000120774) | MGR |
| SM-BUTTONWOOD, LLC (L05000022685) | MGR |
| SM-CAMINO REAL, LLC (L04000063485) | MGR |
| SM-COLONNADE, LLC (L05000060525) | MGR |
| SM-PEARL LAKE, INC. (F92000000574) | PD |
| SM-PLANTATION, INC. (P96000056684) | DP |
| SM-PRUDENTIAL, INC. (P94000087854) | PD |
| SM-SOUTHWEST VILLAS, LLC (L08000060455) | MGR |
| STONEWATER PARTNERS, INC. (P18000093805) | P/T |
| ARLINGTON, LLC (L03000022317) | MGR |
| FIELDING, LLC (L12000079647) | MGR |
| SM - TANGLEWOOD, INC. (P96000069906) | PD |
| SM-ASHLEY PARK, LLC (L99000002897) | MGR |
| SM-BOCA PALMS, INC. (P06000081107) | President |
| SM-EAGLES POINT, LLC (L04000026006) | MGR |
| SM-FT. MYERS, INC. (P95000074477) | PD |
| SM-LEASING, INC. (P97000017487) | DP |
| STANFORD MANAGEMENT GROUP, INC. (P95000012295) | DP |
| SUNSHINE EQUINE INVESTMENTS, INC. (P99000096565) | Director |
| THE 26TH STREET, LLC (L00000000206) | MGR |
| BRADENTON POINTER, INC. (N98000004199) | Director |
| SM-BAYSHORE, LLC (L05000090099) | MGR |
| SM-EUSTIS, LLC (L04000020309) | MGR |
| SM-FLORIDA OF MD, INC. (F93000005588) | PD |
| SM-GOLF TERRACE, INC. (F94000002289) | PD |
| SM-PLANTERS WALK, LLC (L01000008869) | MGR |
| SM-STARSTAN, LLC (L15000184898) | MGR |
| SM-SUMMER GLEN, LLC (L06000058718) | MGR |
| SM-TOWNSEND, LLC (L04000026008) | MGR |
| SMG, LLC (L99000007838) | MGRM |
| STONEWATER MANAGERS, LLC (L18000290029) | MGR |
| WNT CORPORATION (P96000032178) | PD |