Exhibit 2: Areas FEMA Has Designated Only for Public Assistance in the Hurricane Katrina Disaster Area The Hurricane Katrina-related tax relief available to individuals and businesses located in these areas is much more limited than in FEMA-designated individual assistance areas; see Exhibit 1. Alabama FEMA has designated 11 Alabama counties for public assistance only: Bibb, Colbert, Cullman, Jefferson, Lamar, Lauderdale, Marion, Monroe, Perry, Wilcox and Winston. Florida FEMA has designated 11 Florida counties for public assistance only: Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa and Walton. Louisiana FEMA has designated 33 Louisiana parishes for public assistance only: Allen, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Caldwell, Catahoula, Claiborne, Concordia, Desoto, East Carroll, Evangeline, Franklin, Grant, Jackson, LaSalle, Lincoln, Madison, Morehouse, Natchitoches, Ouachita, Rapides, Red River, Richland, Sabine, St. Landry, Tensas, Union, Vernon, Webster, West Carroll and Winn. Mississippi FEMA has designated 35 Mississippi counties for public assistance only: Alcorn, Benton, Bolivar, Calhoun, Carroll, Chickasaw, Clay, Coahoma, DeSoto, Grenada, Holmes, Humphreys, Issaquena, Itawamba, Lafayette, Leflore, Lee, Marshall, Monroe, Montgomery, Panola, Pontotoc, Prentiss, Quitman, Sharkey, Sunflower, Tallahatchie, Tate, Tippah, Tishomingo, Tunica, Union, Washington, Webster and Yalobusha.