Robert E. Iles and Monica M. Iles - Page 46

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                                                   Table 1                                                     
                              End Date                                Robert's                                 
          Business               Start Date  (if applicable)  Activity      Legal Form        Interest         
          Associates          1973           Early     Bookkeeping    Sole           Owner                     
                                             1980s     & Tax Related  Proprietorship                           
          Robert Iles Computer     July 1982      Computer     Corporation           90% Shareholder           
          Services, Inc.                          Services                                                     
          Consultants              1979                Bookkeeping   Corporation          75% Shareholder      
                                        & Tax Return                                                           
                                                       Preparation                                             
          Robert Iles, et al.      1978        1980    Computer      Partnership          65% Partner1         
                                                       Software                                                
          The Cocoa Trusts         May 1980            Investment    Trusts          Trustee                   
          SSC2                     1980        3-22-82  Financial     Corporation         Sole                 
          Shareholder                                                                                          
                              (Sold)  Planning/                                                                
                                                 Chartered Rep.                                               
          SSI                      1980                Financial     S Corporation   52% Shareholder           
                                                       Planning/                     (plus Monica's 24%)       
                                                       Market Tax                                              
                                                       Shelters                                                
          Random Processing        By 1980             Prepared     Corporation      Sole Shareholder3         
          Service, Inc.                                Financial                                               
                                                       Reports                                                 
          Free Enterprise Trust    1981                Investments   Trust           Trustee                   
          Riago Revocable Trust    May 1981            Held all of   Trust           Trustee                   
                                                       Ps' Assets                                              
                                                                                                              
          Lincoln American         Aug. 1981           Securities    Corporation          Sole                 
          Shareholder                                                                                          
          Securities                                   Dealer                                                  

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