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RETIREMENT CORPORATION OF AMERICA - FLORIDA REALTY, INC. TALLAHASSEE JAXSON BROWN, INC. Tallahassee RCOFA COMMUNITIES (BRENTWOOD FARMS), INC. ATLANTA CHRISTOPHER MANOR OF PINELLAS PARK, INC. ATLANTA BRENTWOOD FARMS REALTY, INC. LECANTO NES-FL, INC. OF GEORGIA ALPHARETTA SOUTHMARK RETIREMENT CORPORATION PROPERTIES, INC. LECANTO RETIREMENT CORPORATION OF AMERICA DEVELOPMENT, INC. ATLANTA BRENTWOOD FARMS GOLF CLUB, INC. LE CANTO HALLMARK HOMES FOR BETTER LIVING FOUNDATION, INC. ATLANTA SOUTHMARK RETIREMENT CORPORATION ATLANTA CASEE SOUTH CO. A MICHIGAN JACKSONVILLE OCALA SADDLE AND LEATHER WORKS, INC. OCALA