| EPOCH BRANDON INVESTORS, LTD. (A26391) | G |
| FCLC 20, INC. (P01000110620) | Director |
| FLORIDA CAPITAL INVESTORS, L.C. (L96000000141) | MGRM |
| FLORIDA CAPITAL PROPERTIES, L.L.C. (L00000003311) | MGRM |
| FLORIDA CAPITAL SECURITIES CORPORATION (M71620) | PDS |
| NARCOOSSEE SOUTH 5-2006, LLC (L06000048101) | MGR |
| SUNRAY SERVICES GROUP LIMITED COMPANY (Z00360) | M |
| TALLAHASSEE LAND HOLDINGS, L.C. (L96000000140) | MGRM |
| EPI RESORT LAND, INC. (P97000103282) | Director |
| EPOCH CAPITAL INVESTORS, LTD. (A25772) | G |
| FCLC 21, INC. (P01000110623) | Director |
| FCLC VERNON HILLS MANAGER, LLC (L07000091172) | MGR |
| JUST FRIENDS, LLC (L00000006003) | MGR |
| MCCLOSKEY SELBY, LLC (L04000024834) | MGR |
| NARCOOSSEE COMMERCE 5-2006, LLC (L06000048103) | MGR |
| SELCHRIS PARTNERS, LLC (L13000077942) | MGR |
| SPANISH TRACE RESTORATION, INC. (L48113) | Director |
| TKS HOSPITALITY, LLC (L03000042682) | MGR |
| 85, INC. (L19634) | Director |
| CRESTVIEW LAND CORPORATION (P95000027625) | Director |
| DEP, INC. (P94000066135) | Director |
| EPOCH TALLAHASSEE CORPORATION (P96000017185) | Director |
| FCLC CHARLESTON, LLC (L03000043804) | Director |
| FCLC NEW HAVEN/RALEIGH, LLC (L04000063165) | MGRM |
| FLORIDA CAPITAL HOLDING (GAINESVILLE) CORPORATION (S30184) | Director |
| POLOS AT GAINESVILLE APARTMENTS PHASE II, LTD. (A31174) | G |
| WOODLANDS FORT WALTON BEACH, INC. (L82115) | Director |
| EPI CALYPSO CAY APARTMENTS, INC. (P97000057236) | Director |
| EPI-JACKSON SQUARE, INC. (P97000038996) | VP |
| FCLC 19, INC. (P01000110617) | Director |
| FCREG-HOUSTON, LLC (L03000036616) | MGR |
| FLORIDA CAPITAL ASSETS CORPORATION (L91196) | DPT |
| FLORIDA ENVIRONMENTAL CAPITAL GROUP, INC. (P94000066136) | Director |
| CTS HOLDING, LLC (L04000028618) | MGR |
| EPI KISSIMMEE, INC. (P97000103279) | Director |
| EPI-DEERWOOD, INC. (P97000074858) | Director |
| EPOCH FORT MYERS INVESTORS, LTD. (A26878) | G |
