| B. J. SCOTT HOLDING COMPANY (H98500) | Director |
| I.R.E. ADVISORS SERIES 23, CORP. (F88361) | Director |
| I.R.E. INCOME ADVISORS CORP. (M11940) | Director |
| I.R.E. INCOME PLUS ADVISORS CORP. (M30731) | Director |
| KINGSWAY SERVICES, INC. (569660) | Director |
| OKAY PARTNERS, INC. (P95000028930) | President |
| SHA-PER REALTY CORPORATION (552250) | Treasurer |
| B.J. SCOTT OF BROWARD, INC. (G44923) | Director |
| BACKAID CENTERS, INC. (M17552) | Director |
| I & E WAREHOUSE LTD. (A05723) | G |
| I.R.E. ADVISORS SERIES 29, CORP. (M23382) | Director |
| LONDON EXPRESS, INC. (609242) | Director |
| ONECORP, INC. (M61022) | Director |
| SANDY PARK POOL APARTMENTS INC (344942) | PD |
| B.J. SCOTT OF MIAMI, INC. (F41334) | Director |
| ELK GROVE GENERAL CORPORATION (566224) | Director |
| RAMADA DAYTONA INC (311425) | VP |
| COMMONWEAL REALTY, INC. (682736) | Director |
| HAUSMAN - I.R.E. REALTY CORP. (458106) | Director |
| I.R.E. ADVISORS SERIES 21, CORP. (F37367) | Director |
| I.R.E. ADVISORS SERIES 24, CORP. (F89536) | Director |
| JACKSONVILLE LAND MORTGAGE, INC. (V23877) | DP |
| LONDON SHOP, INC. (472876) | VD |
| MSGF, INC. (N95000002317) | Director |
| NAUTILUS CAPITAL CORP. (J16627) | DPS |
| I.R.E. ADVISORS SERIES 25, CORP. (G39949) | Director |
| I.R.E. ADVISORS SERIES 27, CORP. (M06739) | Director |
| I.R.E. PENSION ADVISORS II, CORP. (M18707) | Director |
| I.R.E. SERIES III, INC. (553719) | Director |
| SOUTH DADE ACRES INC (309089) | TD |