| BCD OPTION, LLC (L03000048460) | MGR |
| BROOKE DEVELOPMENT CORPORATION (P93000029771) | Director |
| C TEST USA MANAGER LLC (L20000108681) | MGR |
| CDR GREENBRIAR, LLC (L11000101030) | MGRM |
| CDR MOON TRAILS, LLC (L14000118840) | MGR |
| CDR-LNS, LLC (L08000062180) | MGRM |
| GREEN 100 PHASE II, LLC (L09000075870) | MGR |
| IHOP DM, LLC (L10000086151) | MGRM |
| IHOP HOLLYWOOD, LLC (L10000086070) | MGRM |
| IHOP ORMOND, LLC (L10000086080) | MGR |
| NORIC ASSET MANAGEMENT, INC. (P95000042770) | Director |
| NORIC INVESTMENT HOLDINGS, INC. (P94000091842) | Director |
| NORIC/CALLAWAY VENTURES, INC. (P97000084240) | Director |
| NSR 106 LLC (L10000083701) | MGRM |
| OKEE FAIRWAY LLC (L16000203060) | MGR |
| ROSEN ASSOCIATES DEVELOPMENT LLC (L05000099340) | MGRM |
| ROSEN CONSTRUCTION VENTURES, INC. (P95000011470) | DP |
| ROSEN GATEWAY, INC. (P96000071130) | Director |
| ROSEN SALEM, INC. (P94000031250) | DP |
| ROSEN-WT MANAGEMENT HOLDINGS, LLC (L02000034981) | MGRM |
| ROSEN/BEDFORD CORPORATION (P93000068082) | Director |
| ROSEN/FLORIDA VENTURES, INC. (P92000001011) | Director |
| THE WINTER BLOCK, INC. (P98000087500) | Director |
| ACROPOLIS VENTURES, INC. (P95000032073) | DP |
| BYBLOS ACQUISITION CO., LLC (L09000058693) | MGR |
| C TEST USA LLC (L20000106063) | MGR |
| CDR DEVELOPMENT CORPORATION (P97000086972) | DE |
| CDR FESTIVAL, LLC (L14000118363) | MGR |
| CDR-NSR INVESTORS, LLC (L04000000772) | MGRM |
| CDR-RT ROSEN ASSOCIATES MYRTLE BEACH, LLC (L08000064863) | MGR |
| ELECTRONIC RETAIL SERVICES, INC. (P97000024353) | Director |
| NORCLIFF LLC (L98000001753) | MGRM |
| NORIC OCEAN, INC. (P96000058032) | Director |
| NORIC/DAYTONA HARBOR WALK, INC. (P96000055683) | Director |
| NORIC/ROSWELL VENTURES, INC. (P95000085433) | Director |
| OKEECHOBEE PROPERTY MAINTENANCE COMPANY LLC (L04000092043) | MGR |
| OKEECHOBEE VENTURES LLC (L04000044452) | MGR |
| RODEL VENTURES, INC. (P97000103652) | Director |
| ROSEN PARTNER VENTURES, INC. (P97000061222) | Director |
| ROSEN WT, LLC (L02000010192) | MGRM |
| ROSEN/DANVERS VENTURES, INC. (P94000058043) | Director |
| ROSEN/PLYMOUTH VENTURES, INC. (P95000032062) | Director |
| ROSENCLARK CORPORATION (P92000004963) | Director |
| CDR BLR EMERALD, LLC (L09000104634) | MGRM |
| CDR CONSULTING CORPORATION (P96000103775) | Director |
| CDR MEMBER SFCDR LLC (L18000164055) | MBR |
| DELRAY SWAN HOLDINGS LLC (L20000249584) | MGR |
| FROOM/ROSEN VENTURES, INC. (V71585) | Director |
| HONDOR, INC. (M42324) | DP |
| IHOP TT, LLC (L10000086084) | MGRM |
| NORAL, INC. (356244) | PD |
| NORIC/DESTIN VENTURES, INC. (P95000095094) | Director |
| NORTH EAST COMMERCIAL DEVELOPMENT CORPORATION (V12765) | President |
| PINAR PLAZA LTD. (A15684) | G |
| ROSEN ASSOCIATES DEVELOPMENT, INC. (V29694) | DP |
| ROSEN LAND 407, LLC (L02000025605) | MGRM |
| ROSEN WOODHAVEN, INC. (P98000026215) | Director |
| ROSEN/ACTON VENTURES, INC. (P95000031885) | Director |
| BBC ROSEN ENTERPRISES, LLC (L08000039977) | MGR |
| CDR FESTIVAL MANAGER, LLC (L15000129046) | MGR |
| CDR TRADEMARK HOLDINGS LLC (L02000031135) | MGRM |
| CLARKCO, INC. (P98000087867) | Director |
| CLIFF EMERALD MANAGEMENT COMPANY, LLC (L09000104665) | MGRM |
| GREENBRIAR MANAGEMENT LLC (L11000006717) | MGRM |
| LAURENS 135 LLC (L03000037496) | MGRM |
| MANCHESTER WILLOW RUN CORPORATION (P92000008607) | Director |
| NCR MYRTLE BEACH, LLC (L08000030096) | MGR |
| NORIC/LANDESTIN VENTURES, INC. (P96000035627) | Director |
| OKEE ACQUISITION II MGR, LLC (L13000092627) | Mana |
| RETAIL REDEVELOPMENT CORPORATION (P97000103656) | Director |
| ROSECLIFF BOCA, INC. (P96000094985) | Director |
| ROSEN CAMPUS MANAGEMENT HOLDINGS, LLC (L02000034966) | MGRM |
| ROSEN PROERPTIES, INC. (P98000091157) | Director |
| SOLMED SOLUTIONS LLC (L20000139356) | MGR |
| THE EMERALD COAST EMPORIUM, INC. (P97000059926) | Director |
| CAMPUS DEVELOPMENT HOLDINGS, LLC (L02000034978) | MGRM |
| CDR - ROSEN MYRTLE BEACH, LLC (L01000008958) | MGRM |
| CDR HERBS WEST, LLC (L12000138968) | MGR |
| CDR MEMBER DELRAY SWAN HOLDINGS LLC (L20000249599) | MGR |
| CDR SHARKTOOTH, LLC (L12000015248) | MGR |
| CRYSTAL BEACH INVESTMENTS, INC. (P97000068418) | Director |
| HONEY R, LLC (L12000147409) | MGR |
| INTERNATIONAL RESTAURANT VENTURES, LLC (L07000005127) | MGR |
| ISLAND PALMS MANAGER LLC (L01000009168) | MGR |
| NORIC/FWB VENTURES, INC. (P95000048888) | Director |
| ORANGE KREME, INC. (P95000042779) | Director |
| RA MILLENNIUM CAMPUS DEVELOPMENT, LLC (L03000050218) | MGRM |
| RIVERCLIFF, INC. (P98000033748) | Director |
| ROSECLIFF, INC. (M22768) | DP |
| ROSEN-WT DEVELOPMENT HOLDINGS, LLC (L02000034959) | MGRM |
| ROSEN/EVERETT VENTURES, INC. (P95000032068) | DP |
| STR NOTE, LLC (L11000010178) | MGR |
| SUNDANCE TRAILS LLC (L04000083398) | MGR |
| SUNFEST FARMS, LLC (L12000013168) | MGR |
| THE EMERALD COAST EMPORIUM, INC. (P97000062517) | Director |
