| Active Life Rehab Inc. | DE | Corporation |
| Batus, LLC | DE | Limited Liability Company |
| BREA Emeritus, LLC | DE | Limited Liability Company |
| BREA Atlanta Court LLC | DE | Limited Liability Company |
| BREA Atlanta Gardens LLC | DE | Limited Liability Company |
| BREA Boynton Beach LLC | DE | Limited Liability Company |
| BREA BREA LLC | DE | Limited Liability Company |
| BREA Charlotte LLC | DE | Limited Liability Company |
| BREA Citrus Heights LLC | DE | Limited Liability Company |
| BREA Colorado Springs LLC | DE | Limited Liability Company |
| BREA Decatur LLC | DE | Limited Liability Company |
| BREA Denver LLC | DE | Limited Liability Company |
| BREA Dunedin LLC | DE | Limited Liability Company |
| BREA East Mesa LLC | DE | Limited Liability Company |
| BREA Emerson LLC | DE | Limited Liability Company |
| BREA Overland Park, LLC | DE | Limited Liability Company |
| BREA Palmer Ranch LLC | DE | Limited Liability Company |
| BREA Peoria LLC | DE | Limited Liability Company |
| BREA Reno LLC | DE | Limited Liability Company |
| BREA Roanoke LLC | DE | Limited Liability Company |
| BREA Sarasota LLC | DE | Limited Liability Company |
| BREA Smyrna LLC | DE | Limited Liability Company |
| BREA Sun City West LLC | DE | Limited Liability Company |
| BREA Tucson LLC | DE | Limited Liability Company |
| BREA Wayne LLC | DE | Limited Liability Company |
| BREA West Orange LLC | DE | Limited Liability Company |
| BREA Whittier LLC | DE | Limited Liability Company |
| Champion Oaks Investors LLC | DE | Limited Liability Company |
| Collin Oaks Investors LLC | DE | Limited Liability Company |
| Duval Oaks Investors LLC | DE | Limited Liability Company |
| Emeri-Sky SC LLC | DE | Limited Liability Company |
| EmeriCal Inc | DE | Corporation |
| EmeriCare Inc | DE | Corporation |
| EmeriCare DME LLC | DE | Limited Liability Company |
| EmeriCare HHA LLC | DE | Limited Liability Company |
| EmeriCare Countryside Village LLC | DE | Limited Liability Company |
| EmeriCare Kingwood LLC | DE | Limited Liability Company |
| EmeriCare Palmer Ranch LLC | DE | Limited Liability Company |
| EmeriCare Skylyn Place LLC | DE | Limited Liability Company |
| EmeriChenal LLC | DE | Limited Liability Company |
| Emerichip Alexandria LLC | DE | Limited Liability Company |
| Emerichip Allentown LLC | DE | Limited Liability Company |
| Emerichip Auburn LLC | DE | Limited Liability Company |
| Emerichip Biloxi LLC | DE | Limited Liability Company |
| Emerichip Boise LLC | DE | Limited Liability Company |
| Emerichip Bozeman LLC | DE | Limited Liability Company |
| Emerichip Cambria LP | DE | Limited Partnership |
| Emerichip Cedar Rapids LLC | DE | Limited Liability Company |
| Emerichip Dallas LP | DE | Limited Partnership |
| Emerichip Dover LLC | DE | Limited Liability Company |
| Emerichip El Paso LP | DE | Limited Partnership |
| Emerichip Emerald Hills LLC | DE | Limited Liability Company |
| Emerichip Englewood LLC | DE | Limited Liability Company |
| Emerichip Escondido LLC | DE | Limited Liability Company |
| Emerichip Everett LLC | DE | Limited Liability Company |
| Emerichip Hendersonville LLC | DE | Limited Liability Company |
| Emerichip La Casa Grande LLC | DE | Limited Liability Company |
| Emerichip Lafayette LLC | DE | Limited Liability Company |
| Emerichip Lake Charles LLC | DE | Limited Liability Company |
| Emerichip Lakeland LLC | DE | Limited Liability Company |
| Emerichip Latrobe LLC | DE | Limited Liability Company |
| Emerichip Lewiston LLC | DE | Limited Liability Company |
| Emerichip Morristown LLC | DE | Limited Liability Company |
| Emerichip Ocala East LLC | DE | Limited Liability Company |
| Emerichip Ocala West LLC | DE | Limited Liability Company |
| Emerichip Odessa LP | DE | Limited Partnership |
| Emerichip Ontario LLC | DE | Limited Liability Company |
| Emerichip Painted Post LLC | DE | Limited Liability Company |
| Emerichip Phoenix LLC | DE | Limited Liability Company |
| Emerichip Pine Park LLC | DE | Limited Liability Company |
| Emerichip Puyallup LLC | DE | Limited Liability Company |
| Emerichip Renton LLC | DE | Limited Liability Company |
| Emerichip San Antonio AO LP | DE | Limited Partnership |
| Emerichip San Antonio HH LP | DE | Limited Partnership |
| Emerichip San Marcos LP | DE | Limited Partnership |
| Emerichip Stockton LLC | DE | Limited Liability Company |
| Emerichip Texas LLC | DE | Limited Liability Company |
| Emerichip Voorhees LLC | DE | Limited Liability Company |
| Emerichip Walla Walla LLC | DE | Limited Liability Company |
| EmeriClear LLC | DE | Limited Liability Company |
| Emerifrat LLC | DE | Limited Liability Company |
| Emerihrt Bloomsburg LLC | DE | Limited Liability Company |
| Emerihrt Creekview LLC | DE | Limited Liability Company |
| Emerihrt Danville LLC | DE | Limited Liability Company |
| Emerihrt Greensboro LLC | DE | Limited Liability Company |
| Emerihrt Harrisburg LLC | DE | Limited Liability Company |
| Emerihrt Harrisionburg LLC | DE | Limited Liability Company |
| Emerihrt Ravenna LLC | DE | Limited Liability Company |
| Emerihrt Roanoke LLC | DE | Limited Liability Company |
| Emerihrt Henderson LP | DE | Limited Partnership |
| Emerihrt Medical Center LP | DE | Limited Partnership |
| Emerihrt Oakwell Farms LP | DE | Limited Partnership |
| Emerihrt Stonebridge Ranch LP | DE | Limited Partnership |
| Emerihud LLC | DE | Limited Liability Company |
| Emerikeyt Fairways of Augusta LLC | DE | Limited Liability Company |
| Emerikeyt Liberal Springs LLC | DE | Limited Liability Company |
| Emerikeyt LO of Broadmoor LLC | DE | Limited Liability Company |
| Emerikeyt Palms at Loma Linda Inc | CA | Corporation |
| Emerikeyt Springs at Oceanside Inc | CA | Corporation |
| EmeriMand LLC | DE | Limited Liability Company |
| EmeriMandeville LLC | DE | Limited Liability Company |
| EmeriMesa LLC | DE | Limited Liability Company |
| Emerimont LLC | DE | Limited Liability Company |
| EmeriRock LLC | DE | Limited Liability Company |
| Emeripalm LLC | DE | Limited Liability Company |
| Emeripark SC LLC | DE | Limited Liability Company |
| Emeriport Inc | CA | Corporation |
| EmeriPrez LLC | DE | Limited Liability Company |
| Emerishire LLC | DE | Limited Liability Company |
| Emeritol Canterbury Ridge LLC | DE | Limited Liability Company |
| Emeritol Colonial Park Club LLC | DE | Limited Liability Company |
| Emeritol Dowlen Oaks LLC | DE | Limited Liability Company |
| Emeritol Eastman Estates LLC | DE | Limited Liability Company |
| Emeritol Elmbrook Estates LLC | DE | Limited Liability Company |
| Emeritol Evergreen Lodge LLC | DE | Limited Liability Company |
| Emeritol Fairhaven Estates LLC | DE | Limited Liability Company |
| Emeritol Grand Terrace LLC | DE | Limited Liability Company |
| Emeritol Harbour Pointe Shores LLC | DE | Limited Liability Company |
| Emeritol Hearthstone Inn LLC | DE | Limited Liability Company |
| Emeritol Highland Hills LLC | DE | Limited Liability Company |
| Emeritol Lakeridge Place LLC | DE | Limited Liability Company |
| Emeritol LO Coeur D'Alene LLC | DE | Limited Liability Company |
| Emeritol LO Flagstaff LLC | DE | Limited Liability Company |
| Emeritol LO Hagerstown LLC | DE | Limited Liability Company |
| Emeritol LO Hattiesburg LLC | DE | Limited Liability Company |
| Emeritol LO Lakewood LLC | DE | Limited Liability Company |
| Emeritol LO Phoenix LLC | DE | Limited Liability Company |
| Emeritol LO Staunton LLC | DE | Limited Liability Company |
| Emeritol Meadowlands Terrace LLC | DE | Limited Liability Company |
| Emeritol Meadowbrook LLC | DE | Limited Liability Company |
| Emeritol Park Club Brandon LLC | DE | Limited Liability Company |
| Emeritol Park Club Oakbridge LLC | DE | Limited Liability Company |
| Emeritol Pines of Tewksbury LLC | DE | Limited Liability Company |
| Emeritol Ridge Wind LLC | DE | Limited Liability Company |
| Emeritol Saddleridge Lodge LLC | DE | Limited Liability Company |
| Emeritol Seville Estates LLC | DE | Limited Liability Company |
| Emeritol Stonecreek Lodge LLC | DE | Limited Liability Company |
| Emeritol Woods At Eddy Pond LLC | DE | Limited Liability Company |
| Emeritrace LLC | DE | Limited Liability Company |
| Emeritrog LLC | DE | Limited Liability Company |
| Emeritus Employee Fund | WA | Corporation |
| Emeritus Management LLC | WA | Limited Liability Company |
| EmeritusMerced Inc | DE | Corporation |
| Emeritus Nebraska LLC | DE | Limited Liability Company |
| Emeritus Properties II, Inc. | WA | Corporation |
| Emeritus Properties III, Inc. | WA | Corporation |
| Emeritus Properties IV, Inc. | WA | Corporation |
| Emeritus Properties V, Inc. | WA | Corporation |
| Emeritus Properties IX, LLC | WA | Limited Liability Company |
| Emeritus Properties X, LLC | WA | Limited Liability Company |
| Emeritus Properties XI, LLC | WA | Limited Liability Company |
| Emeritus Properties XII, LLC | WA | Limited Liability Company |
| Emeritus Properties XIV, LLC | WA | Limited Liability Company |
| Emeritus Properties XVI, Inc. | NV | Corporation |
| Emeritus Properties-Arkansas, LLC | DE | Limited Liability Company |
| Emeritus Properties-ARK Wildflower, LLC | DE | Limited Liability Company |
| Emeritus Properties-ARK Willowbrook, LLC | DE | Limited Liability Company |
| Emeritus Properties-NGH, LLC | WA | Limited Liability Company |
| Emerivent Atherton Court Inc | DE | Corporation |
| Emerivent Bradenton LLC | DE | Limited Liability Company |
| Emerivent Lake Mary LLC | DE | Limited Liability Company |
| Emerivent Brighton LLC | DE | Limited Liability Company |
| Emerivent Mentor LLC | DE | Limited Liability Company |
| Emerivill SC LLC | DE | Limited Liability Company |
| EmeriVista LLC | DE | Limited Liability Company |
| Emeriyaf LLC | DE | Limited Liability Company |
| ESC-Arbor Place, LLC | WA | Limited Liability Company |
| ESC-NGH, LP | WA | Limited Partnership |
| ESC III, LP | WA | Limited Partnership |
| ESC IV, LP | WA | Limited Partnership |
| ESC GP II, Inc. | WA | Corporation |
| ESC-New Port Richey, LLC | WA | Limited Liability Company |
| ESC-Ridgeland LLC, a Washington Limited Liability Company | WA | Limited Liability Company |
| ESC-Silverdale, LLC | WA | Limited Liability Company |
| Fretus Investors LLC | WA | Limited Liability Company |
| Fretus Investors Austin LP | DE | Limited Partnership |
| Fretus Investors Chandler LLC | DE | Limited Liability Company |
| Fretus Investors Dallas LP | DE | Limited Partnership |
| Fretus Investors El Paso LP | DE | Limited Partnership |
| Fretus Investors Farmers Branch LP | DE | Limited Partnership |
| Fretus Investors Fort Wayne LLC | DE | Limited Liability Company |
| Fretus Investors Fort Worth LP | DE | Limited Partnership |
| Fretus Investors Glendale LLC | DE | Limited Liability Company |
| Fretus Investors Greenwood LLC | IN | Limited Liability Company |
| Fretus Investors Hollywood Park LP | DE | Limited Partnership |
| Fretus Investors Houston LP | DE | Limited Partnership |
| Fretus Investors Jacksonville LLC | DE | Limited Liability Company |
| Fretus Investors Las Vegas LLC | DE | Limited Liability Company |
| Fretus Investors Melbourne LLC | DE | Limited Liability Company |
| Fretus Investors Memorial Oaks Houston LP | DE | Limited Partnership |
| Fretus Investors Mesa LLC | DE | Limited Liability Company |
| Fretus Investors Orange Park LLC | DE | Limited Liability Company |
| Fretus Investors Orlando LLC | DE | Limited Liability Company |
| Fretus Investors Plano LP | DE | Limited Partnership |
| Fretus Investors San Antonio LP | DE | Limited Partnership |
| Fretus Investors Sugar Land LP | DE | Limited Partnership |
| Fretus Investors Winter Springs LLC | DE | Limited Liability Company |
| HC3 Ft Meyers LLC | DE | Limited Liability Company |
| HC3 Orlando LLC | DE | Limited Liability Company |
| HC3 Sunrise LLC | DE | Limited Liability Company |
| Heritage Hills Retirement, Inc. | NC | Corporation |
| Kingsley Oaks Investors LLC | DE | Limited Liability Company |
| LH Assisted Living LLC | DE | Limited Liability Company |
| Memorial Oaks Investors LLC | DE | Limited Liability Company |
| Meriweg-Rochester LLC | DE | Limited Liability Company |
| Meriweg-Vestal LLC | DE | Limited Liability Company |
| Meriweg-Latham LLC | DE | Limited Liability Company |
| Meriweg-Liverpool LLC | DE | Limited Liability Company |
| Meriweg-Syracuse LLC | DE | Limited Liability Company |
| Meriweg-Fayetteville LLC | DE | Limited Liability Company |
| Meriweg-Williamsville BM LLC | DE | Limited Liability Company |
| Meriweg-Williamsville BPM LLC | DE | Limited Liability Company |
| Meriweg-Fairport LLC | DE | Limited Liability Company |
| National Orion Insurance Company | HI | Corporation |
| Northwest Oaks Investors LLC | DE | Limited Liability Company |
| Painted Post, LLC | NY | Limited Liability Company |
| Painted Post Properties, Inc. | WA | Corporation |
| PHNTUS Arbor Gardens Inc | CA | Corporation |
| PHNTUS Austin Gardens Inc | CA | Corporation |
| PHNTUS Beckett Meadows LLC | DE | Limited Liability Company |
| PHNTUS Canterbury Woods LLC | DE | Limited Liability Company |
| PHNTUS Charleston Gardens LLC | DE | Limited Liability Company |
| PHNTUS Creekside LLC | DE | Limited Liability Company |
| PHNTUS Desert Springs LLC | DE | Limited Liability Company |
| PHNTUS Heritage Hills LLC | DE | Limited Liability Company |
| PHNTUS KP Sheveport LLC | DE | Limited Liability Company |
| PHNTUS Lakes LLC | DE | Limited Liability Company |
| PHNTUS LO Cape May LLC | DE | Limited Liability Company |
| PHNTUS LO Folsom Inc | CA | Corporation |
| PHNTUS LO Joliet LLC | DE | Limited Liability Company |
| PHNTUS LO Joliet SCU LLC | DE | Limited Liability Company |
| PHNTUS LO Rockford LLC | DE | Limited Liability Company |
| PHNTUS Oak Hollow LLC | DE | Limited Liability Company |
| PHNTUS Pine Meadow LLC | DE | Limited Liability Company |
| PHNTUS Pinehurst LLC | DE | Limited Liability Company |
| PHNTUS Pines At Goldsboro LLC | DE | Limited Liability Company |
| PHNTUS Quail Ridge LLC | DE | Limited Liability Company |
| PHNTUS Richland Gardens LLC | DE | Limited Liability Company |
| PHNTUS Silverleaf Manor LLC | DE | Limited Liability Company |
| PHNTUS Stonebridge LLC | DE | Limited Liability Company |
| Ridgeland Assisted Living, LLC | WA | Limited Liability Company |
| Senior Living Properties, LLC | DE | Limited Liability Company |
| Silver Lake Assisted Living, LLC | WA | Limited Liability Company |
| Sugar Land Investors LLC | DE | Limited Liability Company |
| Summerville 1 LLC | DE | Limited Liability Company |
| Summerville 2 LLC | DE | Limited Liability Company |
| Summerville 3 LLC | DE | Limited Liability Company |
| Summerville 4 LLC | DE | Limited Liability Company |
| Summerville 5 LLC | DE | Limited Liability Company |
| Summerville 7 LLC | DE | Limited Liability Company |
| Summerville 8 LLC | DE | Limited Liability Company |
| Summerville 9 LLC | DE | Limited Liability Company |
| Summerville 13 LLC | DE | Limited Liability Company |
| Summerville 14 LLC | DE | Limited Liability Company |
| Summerville 15 LLC | DE | Limited Liability Company |
| Summerville 16 LLC | DE | Limited Liability Company |
| Summerville 17 LLC | DE | Limited Liability Company |
| Summerville at Atherton Court LLC | DE | Limited Liability Company |
| Summerville at Barrington Court LLC | DE | Limited Liability Company |
| Summerville at Camelot Place LLC | DE | Limited Liability Company |
| Summerville at Carrollwood LLC | DE | Limited Liability Company |
| Summerville at Chestnut Hills LLC | DE | Limited Liability Company |
| Summerville at Clearwater LLC | DE | Limited Liability Company |
| Summerville at Cobbco, Inc. | CA | Corporation |
| Summerville at Cy Fair LLC | DE | Limited Liability Company |
| Summerville at Cy-Fair Associates LP | DE | Limited Partnership |
| Summerville at Fairwood Manor LLC | DE | Limited Liability Company |
| Summerville at Fox Run LLC | DE | Limited Liability Company |
| Summerville at Friendswood LLC | DE | Limited Liability Company |
| Summerville at Friendswood Associates LP | DE | Limited Partnership |
| Summerville at Gainesville LLC | DE | Limited Liability Company |
| Summerville at Golden Pond LLC | DE | Limited Liability Company |
| Summerville at Harden Ranch LLC | DE | Limited Liability Company |
| Summerville at Hazel Creek LLC | DE | Limited Liability Company |
| Summerville at Heritage Place LLC | DE | Limited Liability Company |
| Summerville at Hillen Vale LLC | DE | Limited Liability Company |
| Summerville at Hillsborough, L.L.C. | NJ | Limited Liability Company |
| Summerville at Irving Associates LP | DE | Limited Partnership |
| Summerville at Irving LLC | DE | Limited Liability Company |
| Summerville at Kenner, L.L.C. | DE | Limited Liability Company |
| Summerville at Lakeland Hills Associates LP | DE | Limited Partnership |
| Summerville at Lakeland Hills LLC | DE | Limited Liability Company |
| Summerville at Lakeland LLC | DE | Limited Liability Company |
| Summerville at Lakeview LLC | DE | Limited Liability Company |
| Summerville at Mandarin LLC | DE | Limited Liability Company |
| Summerville at Mentor LLC | DE | Limited Liability Company |
| Summerville at North Hills LLC | DE | Limited Liability Company |
| Summerville at Oak Park LLC | DE | Limited Liability Company |
| Summerville at Ocala East LLC | DE | Limited Liability Company |
| Summerville at Ocala West LLC | DE | Limited Liability Company |
| Summerville at Ocoee Inc. | DE | Corporation |
| Summerville at Outlook Manor LLC | DE | Limited Liability Company |
| Summerville at Oviedo LLC | DE | Limited Liability Company |
| Summerville at Pinellas Park LLC | DE | Limited Liability Company |
| Summerville at Port Orange Inc. | DE | Corporation |
| Summerville at Potomac LLC | DE | Limited Liability Company |
| Summerville at Prince William Inc. | DE | Corporation |
| Summerville at Ridgewood Gardens LLC | DE | Limited Liability Company |
| Summerville at Roseville Gardens LLC | DE | Limited Liability Company |
| Summerville at St. Augustine LLC | DE | Limited Liability Company |
| Summerville at Stafford LLC | NJ | Limited Liability Company |
| Summerville at Voorhees LLC | NJ | Limited Liability Company |
| Summerville at Wekiwa Springs LLC | DE | Limited Liability Company |
| Summerville at Westminister LLC | MD | Limited Liability Company |
| Summerville Investors LLC | DE | Limited Liability Company |
| Summerville Management LLC | DE | Limited Liability Company |
| Summerville Senior Living Inc. | DE | Corporation |
| SW Assisted Living LLC | DE | Limited Liability Company |
| Tanglewood Oaks Investors LLC | DE | Limited Liability Company |
| Texas-ESC-Lubbock, LP | WA | Limited Partnership |
| The Estates of Oak Ridge LLC | DE | Limited Liability Company |
| The Inn at Grove City LLC | DE | Limited Liability Company |
| The Inn at Medina LLC | DE | Limited Liability Company |
| The Terrace at Lookout Pointe LLC | DE | Limited Liability Company |
| Urbantus, LLC | WA | Limited Liability Company |
| Village Oaks Cielo Vista Investors LLC | DE | Limited Liability Company |
| Village Oaks Farmers Branch Investors LLC | DE | Limited Liability Company |
| Village Oaks Hollywood Park Investors LLC | DE | Limited Liability Company |
| Weston Rehabilitation and Ancillary Services LLC | DE | Limited Liability Company |
| Weston Rehabilitation Arizona LLC | DE | Limited Liability Company |
| Weston Rehabilitation Delaware LLC | DE | Limited Liability Company |
| Weston Rehabilitation Florida LLC | DE | Limited Liability Company |
| Weston Rehabilitation Massachusetts LLC | DE | Limited Liability Company |
| Weston Rehabilitation New Hampshire LLC | DE | Limited Liability Company |
