| COLONIAL MANOR APARTMENTS, LTD. (A21650) | G |
| EVANGELINE SHOPPING CENTER ASSOCIATES, LLC (L12000148021) | MGR |
| GOC ASSOCIATES, LTD. (A16410) | G |
| LONDON HOLDINGS, INC. (M68411) | Director |
| SABRINA/SAMANTHA CORP. (K62880) | Director |
| SIMEON REALTY, LLC (L12000080580) | MGR |
| WALKEN ASSOCIATES, LLC (L23000209471) | MGR |
| 800 CYPRESS ASSOCIATES, LLC (L99000006862) | MGR |
| COUNTRY OAKS LAND ASSOCIATES, LLC (L22000282752) | MGR |
| GALT OCEAN CLUB REALTY, INC. (G43214) | Director |
| HILLSBORO EXECUTIVE CENTER NORTH, INC. (769942) | VICE |
| INDG ASSOCIATES, LLC (L23000235892) | MGR |
| JENNINGS VILLAGE SC ASSOCIATES, LLC (L25000031913) | MGR |
| ROOFTOP ASSOCIATES LIMITED (A14163) | G |
| SAMCO PROPERTIES, INC. (G96573) | PT |
| SCDG ASSOCIATES, LLC (L23000167602) | MGR |
| SHELBYVILLE DG ASSOCIATES, LLC (L23000350473) | MGR |
| SIMCO ASSOCIATES, LLC (L24000244222) | MGR |
| SIMSAM, INC. (P00000052013) | Director |
| SPIEGEL & SPIEGEL, P.A. (K09403) | PD |
| WATERFORD VILLAS ASSOCIATES, LLC (L12000154993) | Mana |
| WILLOWBROOK ASSOCIATES, LTD. (A13382) | G |
| COUNTRY OAKS RETAIL ASSOCIATES, LLC (L22000282744) | MGR |
| COUNTRY OAKS RETAIL ASSOCIATES, LLC (M22000013804) | MGR |
| COUNTRY OAKS RETAIL ASSOCIATES, LLC (M22000013804) | AP |
| DAVENPORT DG ASSOCIATES, LLC (L23000350474) | MGR |
| GALT OCEAN CLUB DEVELOPMENT, INC. (G40005) | Director |
| GALT OCEAN CLUB MANAGEMENT, INC. (G73074) | Director |
| SALISBURY ASSOCIATES MANAGER, INC. (P07000071565) | O |
| SAMCO REALTY, LLC (L12000094544) | MGR |
| THE SAM AND SIMONE SPIEGEL FAMILY FOUNDATION, INC. (N07000010265) | Director |
| 1020 LONDON CORP. (M59316) | PT |
| BAYOU LANDING ASSOCIATES, LLC (L12000143835) | MGR |
| CRICQ CORAL SPRINGS, LLC (L19000067846) | MGR |
| DURHAM WESTGATE PLAZA INVESTORS, LLC (L22000055017) | MGR |
| FAIRWAY EXECUTIVE LLC (M99000000556) | MGR |
| FAIRWAY EXECUTIVE, LLC (L12000156917) | MGR |
| HB RENTS OF FLORIDA, INC. (P08000043667) | President |
| HPS REALTY ASSOCIATES, LLC (L07000123976) | MGR |
| L'AQUILA PROPERTY OWNERS ASSOCIATION, INC. (N97000000117) | Pres |
| MSFD ASSOCIATES, LLC (L23000241897) | MGR |
| OASIS ASSOCIATES LIMITED (A14687) | G |
| PLATTSBURGH ASSOCIATES, LLC (L23000500955) | MGR |
| SAM SPIEGEL COMMERCIAL BROKERAGE COMPANY (F17107) | PD |
| VSC MANAGER, INC. (P07000132136) | Pres |
| WALVILLE ASSOCIATES, LLC (L23000153846) | MGR |
| WESTGATE SHOPPING CENTER ASSOCIATES, LLC (L25000031896) | MGR |
| FOREST RUN PARTNERS, LTD. (A28499) | G |
| LORSIM, INC. (P15000080858) | PRES |
| MAF ASSOCIATES FL, LLC (L17000080959) | MGR |
| PANTHER BEEM INVESTMENTS, LLC (L13000049008) | MGR |