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I.R.E. ADVISORS SERIES 21, CORP. FT. LAUDERDALE B.J. SCOTT OF BROWARD, INC. MIAMI JACKSONVILLE LAND MORTGAGE, INC. MIAMI I.R.E. ADVISORS SERIES 23, CORP. FT. LAUDERDALE I.R.E. PENSION ADVISORS II, CORP. FT LAUDERDALE I & E WAREHOUSE LTD. MIAMI BEACH B. J. SCOTT HOLDING COMPANY MIAMI SHA-PER REALTY CORPORATION MIAMI NAUTILUS CAPITAL CORP. MIAMI BEACH LONDON EXPRESS, INC. MIAMI OKAY PARTNERS, INC. MIAMI BEACH RAMADA DAYTONA INC MIAMI LONDON SHOP, INC. MIAMI I.R.E. ADVISORS SERIES 24, CORP. FT LAUDERDALE SANDY PARK POOL APARTMENTS INC MIAMI I.R.E. ADVISORS SERIES 25, CORP. FT. LAUDERDALE I.R.E. SERIES III, INC. MIAMI MSGF, INC. MIAMI BEACH