| ALICE ORCHARD, LTD. (A23850) | G |
| BRENDA ORCHARD, LTD. (A22410) | G |
| CARLA GROVES, LTD. (A18830) | G |
| CFS REAL ESTATE INVESTORS II, LTD. (A21191) | G |
| CLIFFORD GROVES, LTD. (A13730) | G |
| DANUBE VILLAGE APARTMENTS, LTD. (A18190) | G |
| DIANE GROVES, LTD. (A18571) | G |
| ESTELLE ORCHARD, LTD. (A23851) | G |
| HOPE ORCHARDS, LTD. (A21622) | G |
| INDIAN RIVER-MID, LTD. (A11521) | G |
| INDIAN RIVER-NORTH, LTD. (A11520) | G |
| JANICE ORCHARD, LTD. (A22411) | G |
| JO ANN GROVES, LTD. (A14510) | G |
| KAREN GROVES, LTD. (A18570) | G |
| LINDSAY GROVES, LTD. (A11781) | G |
| MARILYN GROVES, LTD. (A20760) | G |
| PRISCILLA GROVES, LTD. (A20761) | G |
| SEGUNDO ORCHARDS, LTD. (A93000000381) | |
| SUSIE GROVES, LTD. (A18831) | G |
| TAMPA PROPERTIES, LTD. (A14110) | G |
| TIFFANY SQUARE APARTMENTS, LTD. (A19711) | G |
| TOWN AND COUNTRY APARTMENTS, LTD. (A17751) | G |
| VIRGINIA GROVES, LTD. (A17750) | G |
| AARON GROVES, LTD. (A13732) | G |
| CALIENTE ORCHARDS, LTD. (A94000000133) | |
| CERTIFIED REALTY, INC. (G72652) | DPC |
| CFS AGRICULTURAL GROWTH AND INCOME FUND, LTD. (A21484) | G |
| CITICORP GROVE MANAGEMENT, INC. (F92703) | PC |
| CYNTHIA GROVES, LTD. (A17933) | G |
| DEANNA GROVES, LTD. (A20762) | G |
| EL JUGO GROVES, LTD. (A13573) | G |
| JENNY ORCHARD, LTD. (A22412) | G |
| JODI ORCHARD, LTD. (A22413) | G |
| JOHANNA ORCHARD, LTD. (A23853) | G |
| JORDAN ORCHARDS, LTD. (A21623) | G |
| JOSHUA GROVES, LTD. (A11783) | G |
| MARLENE GROVES, LTD. (A17752) | G |
| NARCOOSSEE GROVES, LTD. (A11782) | G |
| OAKWOOD APARTMENTS, L.L.C. (L02000031162) | MGRM |
| PAULA ORCHARDS, LTD. (A22893) | G |
| PEACE RIVER GROVES, L.L.C. (L01000019792) | MGRM |
| PHYLLA ORCHARDS, LTD. (A21624) | G |
| BRANDON GROVES, LTD. (A11785) | G |
| CFS CITRUS GROVES, LTD. (A15454) | G |
| EUDORA PROPERTIES, LTD. (A15204) | G |
| HOLLY KAY GROVES, LTD. (A13574) | G |
| HUNT GROVES, LTD. (A11784) | G |
| JUDY GROVES, LTD. (A17775) | G |
| JULYAN ORCHARDS, LTD. (A22565) | G |
| KIMBERLY GROVES, LTD. (A23245) | G |
| KRISTEN GROVES, LTD. (A23244) | G |
| LAKE GROVES, LTD. (A15205) | G |
| MARCIA GROVES, LTD. (A16034) | G |
| PALM BAY CLUB, LTD. (A19775) | G |
| ROSETTE ORCHARDS, LTD. (A21625) | G |
| ALLEN/CFS CITRUS 1982-A, LTD. (A12577) | G |
| BAYER GROVES, LTD. (A15206) | G |
| CAROL GROVES, LTD. (A16036) | G |
| CERTIFIED FINANCIAL SERVICES - MORTGAGE DIVISION, INC. (F91787) | DPC |
| CERTIFIED FINANCIAL SERVICES, INC. (F31805) | DPT |
| CFS CONDO INVESTORS, LTD. (A10727) | G |
| CFS REAL ESTATE INVESTORS, LTD. (A15687) | G |
| CORNERSTONE BUSINESS SUPPLY, INC. (J66807) | Director |
| DANA GROVES, LTD. (A11787) | G |
| DEBRA GROVES, LTD. (A16037) | G |
| FOREST HIGHLANDS APARTMENTS, LTD. (A19776) | G |
| GOLDEN WEST, LTD. (A10616) | G |
| INDIAN RIVER-CENTRAL, LTD. (A11516) | G |
| JAN GROVES, LTD. (A21727) | G |
| JENNIFER GROVES, LTD. (A11786) | G |
| LORI GROVES, LTD. (A17776) | G |
| MARY ANN GROVES, LTD. (A17947) | G |
| NANCY GROVES, LTD. (A17935) | G |
| NICKI GROVES, LTD. (A15747) | G |
| SHARIE GROVES, LTD. (A23246) | G |
| SHARON GROVES, LTD. (A17946) | G |
| SHIRLEY GROVES, LTD. (A15756) | G |
| SUGARLOAF-SOUTH, LTD. (A11517) | G |
| ADAM GROVES, LTD. (A13728) | G |
| ALISON GROVES, LTD. (A20759) | G |
| BUENA VISTA ORCHARDS, LTD. (A24859) | G |
| CATHERINE GROVES, LTD. (A16038) | G |
| DONNA GROVES, LTD. (A17749) | G |
| HICKORY GROVES, LTD. (A12578) | G |
| INDIAN RIVER-SOUTH, LTD. (A11519) | G |
| JOYCE GROVES, LTD. (A18829) | G |
| KISSIMMEE P.O., LTD. (A13729) | G |
| LYN GROVES, LTD. (A21728) | G |
| MICHELE GROVES, LTD. (A14509) | G |
| PATRICIA GROVES, LTD. (A17748) | G |
| PEBBLE CREEK APARTMENTS, LTD. (A18189) | G |
| PRIMO ORCHARDS, LTD. (A20589) | G |
| SUGARLOAF-NORTH, LTD. (A11518) | G |
| SUZANNE GROVES, LTD. (A18569) | G |
| SWEETWATER GROVES, LTD. (A12918) | G |
| TAMPA-PARAMOUNT, LTD. (A17358) | G |
| TOMMIE GROVES, LTD. (A18828) | G |
