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MANAGEMENT ACCEPTANCE CORPORATION DAYTONA BEACH FLA AMERICAN MARKETING SYSTEMS, INC. MIAMI ALACHUA HILLCREST MEMORIAL PARK, INC. GAINESVILLE RING ASSOCIATES, INC. MIAMI ALACHUA HILLCREST MEMORIAL PARK ASS'N, INC. MIAMI FLORIDA MEMORIAL PARK ASSOCIATION, INC. MIAMI INDEPENDENT MANAGEMENT SERVICES, INC. TALLAHASSEE FLA PALATKA MEMORIAL PARK ASSOCIATION, INC. MIAMI WEST HILLS MEMORIAL PARK ASSOCIATION, INC. MIAMI