I.R.E. PROFESSIONAL, INC.

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LEVAN, ALAN B

KINGSWAY SERVICES, INC. GOOD HEALTH CORP. TSC HOLDING, INC. I.R.E. LENNAR, INC. I.R.E. PINEBROOK, INC. BLUEGREEN CORPORATION GATEWAY CENTER, INC. CYPRESS CREEK PARTNERS, INC. I.R.E. BMOC II, INC. SOUTH FLORIDA ALLIANCE FOR HUMANITY, INC.

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GILBERT, GLEN R.

I.R.E. REAL ESTATE FUNDS, INC. I.R.E. LENNAR, INC. I.R.E. PINEBROOK, INC. I.R.E. INCOME ADVISORS CORP. FEDERAL ADVISORS, INC. SAXON-S.L. GENERAL CORPORATION SAXON-S.W. GENERAL CORPORATION INVESTORS SHELTERED SECURITIES, INC. I.R.E. INCOME PLUS ADVISORS CORP. I.R.E. ADVISORS SERIES 29, CORP.

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LEVAN, ALAN B.

I.R.E. ADVISORS SERIES 28, CORP. I.R.E. REAL ESTATE FUNDS, INC. I.R.E. OIL & GAS 1981, LTD I.R.E. PINEBROOK, INC. COMMONWEAL INDUSTRIES, INC. I.R.E. INCOME ADVISORS CORP. FEDERAL ADVISORS, INC. GALESBURG GENERAL CORP. KENDALL COMMERCIAL SERVICES, INC. SAXON-S.L. GENERAL CORPORATION

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P O BOX 5403, FT LAUDERDALE, FL, 33310-5403, US

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P O BOX 5403, FT LAUDERDALE, FL, 33310-5403, US

I.R.E. PINEBROOK, INC. I.R.E. ADVISORS SERIES 29, CORP. I.R.E. PENSION ADVISORS CORP. I.R.E. ADVISORS SERIES 26, CORP. I.R.E. WREN PARK, INC. I.R.E. ADVISORS SERIES 24, CORP. I.R.E. PENSION ADVISORS II, CORP. B. K. S. GENERAL CORPORATION