| ADVANCED CAPITAL MANAGEMENT, INC. (J61571) | STD |
| ARIZONA MOON VALLEY, LTD. (A10160) | G |
| CARLA GROVES, LTD. (A18830) | G |
| CFS REAL ESTATE INVESTORS II, LTD. (A21191) | G |
| CLIFFORD GROVES, LTD. (A13730) | G |
| HOPE ORCHARDS, LTD. (A21622) | G |
| INDIAN RIVER-MID, LTD. (A11521) | G |
| INDIAN RIVER-NORTH, LTD. (A11520) | G |
| JO ANN GROVES, LTD. (A14510) | G |
| LINDSAY GROVES, LTD. (A11781) | G |
| PREMIER ORCHARDS WEST, LTD. (A25051) | G |
| PRISCILLA GROVES, LTD. (A20761) | G |
| TOWN AND COUNTRY APARTMENTS, LTD. (A17751) | G |
| TRANSAM FINANCIAL SERVICES, INC. (F07030) | PTD |
| TTCC PROPERTIES, INC. (P96000070990) | Director |
| U.S. PUBLIC FINANCE, INC. (F00000005190) | PSTD |
| AARON GROVES, LTD. (A13732) | G |
| EL JUGO GROVES, LTD. (A13573) | G |
| MAGNOLIA INVESTORS, LLC (L03000023203) | Director |
| NARCOOSSEE GROVES, LTD. (A11782) | G |
| PAULA ORCHARDS, LTD. (A22893) | G |
| PREMIER ORCHARDS EAST, LTD. (A25053) | G |
| BRANDON GROVES, LTD. (A11785) | G |
| CFS CITRUS 1983 LTD. (A15074) | GL |
| CFS CITRUS GROVES, LTD. (A15454) | GL |
| EUDORA PROPERTIES, LTD. (A15204) | G |
| HOLLY KAY GROVES, LTD. (A13574) | G |
| HUNT GROVES, LTD. (A11784) | G |
| JUDY GROVES, LTD. (A17775) | G |
| KRISTEN GROVES, LTD. (A23244) | G |
| MAITLAND FINANCIAL, INC. (P03000070464) | Director |
| POSEIDON ENTERPRISES INC (303075) | Treasurer |
| TRANSAM TAX CERTIFICATE CORPORATION (P94000022544) | Director |
| ALLEN/CFS CITRUS 1982-A, LTD. (A12577) | G |
| BELL ORCHARDS, LTD. (A28205) | G |
| CFS REAL ESTATE INVESTORS, LTD. (A15687) | G |
| DANA GROVES, LTD. (A11787) | G |
| DORADO ORCHARDS, LTD. (A27097) | G |
| INDIAN RIVER-CENTRAL, LTD. (A11516) | G |
| JENNIFER GROVES, LTD. (A11786) | G |
| SHARIE GROVES, LTD. (A23246) | G |
| TRANSAM TAX CERTIFICATE, L.L.C. (L00000003167) | President |
| VERO-NORTH, LTD. (A09876) | G |
| ADAM GROVES, LTD. (A13728) | G |
| HICKORY GROVES, LTD. (A12578) | G |
| INDIAN RIVER-SOUTH, LTD. (A11519) | G |
| MICHELE GROVES, LTD. (A14509) | G |
| PEBBLE CREEK APARTMENTS, LTD. (A18189) | G |
| SLOEWOOD PROPERTIES, INC. (628738) | PD |
| TA ESCROW 97, INC. (P98000026278) | President |
| TAMPA-PARAMOUNT, LTD. (A17358) | G |
| VERO-CENTRAL, LTD. (A09879) | G |
| VERO-MID, LTD. (A09877) | G |
| VERO-SOUTH, LTD. (A09878) | G |
