| IDT FUND B. LTD.Boca Raton, FL · Inactive | Boca Raton, FL | Partnership | Jan 19, 2000 | Inactive |
| IDT FUND C, LTD.Boca Raton, FL · Inactive | Boca Raton, FL | Partnership | Jun 13, 2000 | Inactive |
| THE MILLENNIUM IDT FUND, LTD.Boca Raton, FL · Inactive | Boca Raton, FL | Partnership | Dec 27, 2000 | Inactive |
| IDT FUND LTD.Boca Raton, FL · Inactive | Boca Raton, FL | Partnership | Jun 1, 1999 | Inactive |
| IDT FUNDING CORPORATIONBoca Raton, FL · Inactive | Boca Raton, FL | Corporation | Sep 3, 1999 | Inactive |
| OCEAN MARINE, LLCWest Palm Beach, FL · Inactive | West Palm Beach, FL | LLC | Sep 28, 2000 | Inactive |
| SEAN, LLCBoca Raton, FL · Inactive | Boca Raton, FL | LLC | Oct 12, 2000 | Inactive |
| IDT FUND HOLDING, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Oct 12, 2000 | Inactive |
| GREAT AMERICAN CAPITAL, LLCNorth Miami Beach, FL · Inactive | North Miami Beach, FL | LLC | Nov 2, 2000 | Inactive |
| VALET EXPRESS, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Nov 20, 2000 | Inactive |
| PRECISE CAPITAL, LLCPompano Beach, FL · Inactive | Pompano Beach, FL | LLC | Jan 4, 2001 | Inactive |
| FUND MANAGEMENT, LLCBoca Raton, FL · Inactive | Boca Raton, FL | LLC | Jan 5, 2001 | Inactive |
| WORLDWIDE TRADING, LLCBoca Raton, FL · Inactive | Boca Raton, FL | LLC | Feb 19, 2001 | Inactive |
| GREENLEAF PROCESSING, LLCBoynton Beach, FL · Inactive | Boynton Beach, FL | LLC | Apr 30, 2001 | Inactive |
| BROOKLYN TOBACCO, LLCCoral Springs, FL · Inactive | Coral Springs, FL | LLC | Mar 28, 2002 | Inactive |
| SL TRADING PARTNERS, LLC.Boca Raton, FL · Inactive | Boca Raton, FL | LLC | Mar 28, 2002 | Inactive |
| INTERNATIONAL TRADING AND BARTER, LLCCoral Springs, FL · Inactive | Coral Springs, FL | LLC | Mar 28, 2002 | Inactive |
| FIRST UNIVERSAL LENDING, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Aug 22, 2002 | Inactive |
| FREAKY ICE USA, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 5, 2002 | Inactive |
| I SMOKES, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 5, 2002 | Inactive |
| YLGU, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 9, 2002 | Inactive |
| ELIPTIKA, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 9, 2002 | Inactive |
| LUSH, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 18, 2002 | Inactive |
| INTERNATIONAL TRADE, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 23, 2002 | Inactive |
| PD ENTITY GROUP, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Sep 23, 2002 | Inactive |
| SMOKE SHOP, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Oct 23, 2002 | Inactive |
| RENAISSANCE LAND & TITLE, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Dec 20, 2002 | Inactive |
| UNIVERSAL LAND & TITLE, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Jan 6, 2003 | Inactive |
| UNIVERSAL LAND AND TITLE, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Jan 27, 2003 | Inactive |
| SLZ, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Feb 24, 2003 | Inactive |
| WORLDWIDE FILM FUNDING PARTNERS, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Mar 3, 2003 | Inactive |
| INTERNATIONAL TRADING INSTITUTE, LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Mar 12, 2003 | Inactive |
| GEDULD BENEFITS HOLDING, LLCAventura, FL · Inactive | Aventura, FL | LLC | Jan 14, 2004 | Inactive |
| YOM TOV MANAGEMENT COMPANY LLCPalm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | LLC | Aug 18, 2005 | Inactive |
| UPPER RIDGE CAPITAL MANAGEMENT, INC.Miami, FL · Inactive | Miami, FL | Corporation | Aug 24, 2000 | Inactive |
| PERDOMO CIGAR SALES, INC.Miami, FL · Inactive | Miami, FL | Corporation | Feb 1, 2001 | Inactive |
| DIVERSIFIED COMPANIES GROUP, INC.Sunrise, FL · Inactive | Sunrise, FL | Corporation | Apr 3, 2001 | Inactive |
| C.T.I. TOBACCO INDUSTRIES, INC.Pompano Beach, FL · Inactive | Pompano Beach, FL | Corporation | Nov 29, 2001 | Inactive |
| RAF ENTERPRISES GROUP, INC.Location not reported, FL · Inactive | Location not reported, FL | Corporation | Apr 18, 1996 | Inactive |
| JMCO, INC.Palm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | Corporation | Nov 24, 1998 | Inactive |
| IEG HOLDINGS, INC.Location not reported, FL · Inactive | Location not reported, FL | Corporation | Jan 12, 1999 | Inactive |
| MINOTAUR CAPITAL, INC.Palm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | Corporation | Mar 31, 1999 | Inactive |
| EXIT POINTE CONSULTING CORPORATION INC.Palm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | Corporation | Aug 26, 1999 | Inactive |
| FOCUS POINTE CONSULTING CORPORATION, INC.Coral Springs, FL · Inactive | Coral Springs, FL | Corporation | Oct 21, 1999 | Inactive |
| WINFORD PARTNERS & CO., INC.Palm Beach Gardens, FL · Inactive | Palm Beach Gardens, FL | Corporation | Nov 8, 1999 | Inactive |