H. Daniel Kramer

ICON Equipment and Corporate Infrastructure Fund Fourteen, L.P. (the 'Partnership') was formed on August 20, 2008 as a Delaware limited partnership. The Partnership is engaged in one business segment: the business of investing in business-essential equipment and corporate infrastructure (collectively, 'Capital Assets'), including, but not limited to, Capital Assets that are already subject to lease, Capital Assets that the Partnership purchases and leases to domestic and global businesses, loans that are secured by Capital Assets, and ownership rights to leased Capital Assets at lease expiration. The Partnership's principal investment objective is to obtain the maximum economic return from its investments for the benefit of its partners. To achieve this objective, the Partnership: (i) acquires a diversified portfolio by making investments in Capital Assets; (ii) makes monthly cash distributions, at the Partnership's general partner's discretion, to its partners commencing, with respect to each partner, the month following such partner's admission to the Partnership, continuing until the end of the operating period; (iii) will reinvest substantially all undistributed cash from operations and cash from sales of investments in Capital Assets during the operating period; and (iv) will dispose of its investments and distribute the excess cash from such dispositions to its partners beginning with the commencement of the liquidation period.

ICON ECI Fund Fifteen, L.P. (the 'Partnership') was formed on September 23, 2010 as a Delaware limited partnership. The Partnership has elected to be treated as a partnership for federal income tax purposes. ICON Capital Corp., a Delaware limited liability company serves as the manager of the Partnership. The Partnership is a newly organized direct financing fund that will primarily make investments in domestic and global companies, which investments will primarily be structured as debt and debt-like financings (such as loans and leases) that are collateralized by equipment and other corporate infrastructure (collectively, 'Capital Assets') utilized by such companies to operate their businesses, as well as other strategic investments in or collateralized by Capital Assets that its General Partner believes will provide it with a satisfactory, risk-adjusted rate of return. In addition, it intends to use the offering proceeds to pay fees and expenses and establish a cash reserve. The General Partner will make investment decisions on its behalf and manage its business. Additionally, the General Partner has a 1% interest in its profits, losses, cash distributions and liquidation proceeds.

ICON Capital LLC provides financial leasing services. It offers operating & finance leasing, sale-leasebacks, structured & customized financings and portfolio acquisitions services. The company was founded in 1985 and is headquartered in New York, NY.

GMAC Commercial Holding Corp. (GMACCH) provides financial services resource for the global commercial real estate industry. The company services includes lending, investment advisory services for debt and equity real estate, non-performing loan and asset management, loan servicing, affordable housing finance and real estate investment banking

Part of ORIX Corp., ORIX Commercial Finance LLC is a company that provides investment advice. The company is based in Dallas, TX.

Element Financial Corp. provided outsourced, sales-aid equipment finance and leasing programs for North American manufacturers and banks, as well as equipment leasing solutions for business customers. The firm operated across North America in four verticals of the equipment finance market (fleet management, rail finance, commercial and vendor finance, and aviation finance) and in Australia and New Zealand in the fleet management business. The company was founded in 1984 by Don Campbell and Steve Grosso and is headquartered in Horsham, PA.

CIT Commercial Finance provides lending and financial services to retailers, manufacturers, importers, and service companies in the U.S. and Canada. It also provides factoring, credit protection, outsourcing, lock box management, purchase order financing, and accounts receivable management services. The company is headquartered in New York City, NY.