(1) Parent Company

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties.

(2) Joint Ventures

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties. These are in the nature of cash advances made to landowners for pre-development expenses. Repayment in full is made upon completion of the project.

(3) Subsidiaries

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties.

(4) Entities Under Common Control

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties.

(5) Substantial Stockholders

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties.

(6) Officers including spouse/children/siblings/parents

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties. Disclosure of relationship or association is required to be made before entering into a transaction. Officers shall have no participation in the approval of the transaction.

(7) Directors including spouse/children/siblings/parents

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties. Disclosure of relationship or association is required to be made before entering into transaction. A Director, who has an interest in the transaction, shall have no participation in the approval of the transaction.

(8) Interlocking director relationship of Board of Directors

Ensure that transactions are entered into on terms comparable to those available from unrelated third parties. Disclosure of relationship or association is required to be made before entering into transaction. A Director, who has an interest in the transaction, shall have no participation in the approval of the transaction.