| ETR ROWAN INVESTMENTS, INC. (P08000053481) | PVPS |
| NC INVESTMENT GROUP I, LLC (L05000062081) | MGRM |
| ORR'S ISLAND MANAGEMENT, INC. (P08000109171) | President |
| Q2 FT. MYERS 574, LLC (L04000074060) | MGR |
| REARDON OPPORTUNITY INVESTMENTS, INC. (P06000037111) | D P |
| RL HOMES III, LLC (L03000026191) | MGRM |
| RL HOMES VI, LLC (L03000030921) | MGRM |
| RL HOMES, INC. (P02000130671) | VP |
| ROYAL STONE DEVELOPMENT GROUP LLC (L08000006191) | MGRM |
| ROYAL STONE PROPERTIES, LLC (L06000085691) | MGR |
| SAGE PROPERTY GROUP, LLC (L08000038861) | MGRM |
| THE POINCIANA GROUP, INC. (P00000032351) | PD |
| BEACHMANIA, INC. (P94000071013) | PS |
| ENGINEERED DESIGN SYSTEMS, INC. (P94000038113) | Director |
| ETC ACQUISITION CORP. (P05000137303) | PVPS |
| ETR MANAGEMENT, INC. (P05000112082) | PVPS |
| ORR'S ISLAND INVESTMENTS, INC. (P05000088963) | PVPS |
| Q2 FLORIDA CITY W5, LLC (L05000003432) | MGR |
| RL HOMES GROUP, LLC (L02000025202) | MGRM |
| RL HOMES X, LLC (L04000032862) | MGRM |
| RL LAND DEVELOPMENT, LLC (L02000028893) | MGR |
| ROYAL STONE DEVELOPMENT INC (P08000046543) | PVPS |
| ROYAL STONE MANAGEMENT, INC. (P08000038582) | PVPS |
| SMC PARTNERS LLC (L03000032692) | MGRM |
| EP CORPORATE MANAGEMENT, INC. (P09000091034) | President |
| NATURE TRAIL PROPERTY ACQUISITONS, INC. (P07000027955) | President |
| RL HOMES VIII, LLC (L03000011614) | MGRM |
| RL HOMES XI, LLC (L04000032864) | MGRM |
| ROI ASSET MANAGEMENT, INC. (P07000081064) | PVST |
| ROI TRUST II, INC. (P08000056604) | President |
| ETR CAPITAL GROUP, LLC (L05000065956) | MGMR |
| ETR LAND INVESTMENTS, INC. (P05000078546) | President |
| HERNANDO HOLDINGS, INC. (P08000042095) | PVPS |
| POINCIANA DEVELOPMENT COMPANY (P94000087166) | DPTS |
| Q2 MANAGEMENT, INC. (P05000022756) | President |
| ROI DARIEN, LLC (M06000005946) | MGRM |
| ROYAL STONE CONSTRUCTION, INC. (P08000035697) | PVPS |
| ROYAL STONE DEVELOPMENT LLC (L08000006196) | MGRM |
| DADE CITY I, LLC (L05000063089) | MGRM |
| ETR 350H, LLC (L08000038358) | MGRM |
| ETR HERNANDO INVESTMENTS, INC. (P07000081528) | PVPS |
| ETR INVESTMENTS, INC. (P05000137308) | President |
| POINCIANA DEVELOPMENT III, INC. (P02000104429) | Director |
| Q2 ACQUISITION CORP. (P04000161898) | President |
| RL HOMES IV, LLC (L03000030789) | MGRM |
| RL HOMES V, LLC (L03000030918) | MGRM |
| ROI INVESTMENTS ALTURAS, INC. (P06000099329) | President |
| ROI TRUST, INC. (P08000055648) | President |
| TAM OFFICE, LLC (L04000043979) | MGRM |
