Apartment Investment and Management (AIV) 10-K 2005 FY Annual report

Exhibit 21.1

Entity Name	State
107-145 WEST 135TH STREET ASSOCIATES LIMITED PARTNERSHIP	NY
1133 15TH STREET THREE ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
1133 15TH STREET TWO ASSOCIATES (A MARYLAND LIMITED PARTNERSHIP)	MD
1133 FIFTEENTH STREET ASSOCIATES	DC
1133 FIFTEENTH STREET FOUR ASSOCIATES (A MARYLAND LIMITED PARTNERSHIP)	MD
1212 SOUTH MICHIGAN LLC	IL
1-36 JAIDEE DRIVE ASSOCIATES LIMITED PARTNERSHIP	CT
2900 VAN NESS ASSOCIATES	DC
3971 E. BIJOU ASSOCIATES, A COLORADO LIMITED PARTNERSHIP	CO
5 MILE LIMITED PARTNERSHIP	MI
62ND STREET JOINT VENTURE	IL
62ND STREET LIMITED PARTNERSHIP	IL
630 EAST LINCOLN AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
7400 ROOSEVELT CORP.	MA
7400 ROOSEVELT INVESTORS	PA
76 HOUSING PARTNERSHIP INVESTMENTS LIMITED	CA
8503 WESTHEIMER PARTNERS, LTD. A TEXAS LIMITED PARTNERSHIP	TX
A & G PROPERTIES, LLC	DC
ABBOTT ASSOCIATES LIMITED PARTNERSHIP	NY
ABINGTON CORPORATION	MD
ABINGTON II CORPORATION	MD
ABINGTON II-OXFORD ASSOCIATES, L.P.	IN
ABINGTON-OXFORD ASSOCIATES L.P.	IN
ACADEMY GARDENS ASSOCIATES LIMITED PARTNERSHIP	NY
ACQUISITION LIMITED PARTNERSHIP	MD
ADIRONDACK APARTMENTS SARANAC ASSOCIATES LIMITED PARTNERSHIP	NY
AIC REIT PROPERTIES LLC	DE
AIMCO 1582 FIRST AVENUE, LLC	DE
AIMCO 173 EAST 90TH STREET, LLC	DE
AIMCO 237 NINTH AVENUE, LLC	DE
AIMCO 240 WEST 73RD STREET CO-OWNER, LLC	DE
AIMCO 240 WEST 73RD STREET, LLC	DE
AIMCO 306 EAST 89TH STREET, LLC	DE
AIMCO 311/313 EAST 73RD STREET, LLC	DE
AIMCO 322 EAST 61ST STREET, LLC	DE
AIMCO 452 EAST 78TH STREET PROPERTY, LLC	DE
AIMCO 510 EAST 88TH STREET PROPERTY, LLC	DE
AIMCO 514 EAST 88TH STREET, LLC	DE
AIMCO 88TH STREET/SECOND AVENUE PROPERTIES, LLC	DE
AIMCO ANCHORAGE, L.P.	DE
AIMCO ANGELES GP, LLC	DE
AIMCO ANTIOCH, L.L.C.	DE
AIMCO ARBORS, L.L.C.	DE
AIMCO ARBOURS OF HERMITAGE, LLC	DE
AIMCO ARVADA HOUSE, LLC	DE
AIMCO ASSOCIATED PROPERTIES, LP	DE
AIMCO ASSURANCE LTD.	BD
AIMCO BAY CLUB II, L.P.	DE
AIMCO BAY CLUB, L.P.	DE
AIMCO BAYBERRY HILL LAND, LLC	DE
AIMCO BEAU JARDIN, L.P.	DE
AIMCO BEECH LAKE, L.L.C.	DE
AIMCO BELMONT, LLC	DE
AIMCO BENT TREE III, L.P.	DE
AIMCO BILTMORE, LLC	DE
AIMCO BOLTON NORTH, L.L.C.	DE
AIMCO BOSTON LOFTS, L.P.	DE
AIMCO BRADFORD, L.L.C.	DE
AIMCO BRE I, LLC	DE
AIMCO BRE II, LLC	DE
AIMCO BREAKERS, L.P.	DE
AIMCO BRIARWOOD, L.L.C.	DE
AIMCO BRIDGEWATER, L.P.	DE

Entity Name	State
AIMCO BROKERAGE SERVICES, INC.	MD
AIMCO BROOK RUN, L.L.C.	DE
AIMCO BROOKSIDE, L.L.C.	DE
AIMCO BROOKVILLE, L.L.C.	DE
AIMCO BROOKWOOD, L.P.	DE
AIMCO BURGUNDY PARK, L.P.	DE
AIMCO CALHOUN CLUB, L.L.C.	DE
AIMCO CALHOUN, INC.	DE
AIMCO CALHOUN, L.L.C.	DE
AIMCO CAMERON VILLAS, L.L.C.	DE
AIMCO CANTERBURY GREEN, L.L.C.	DE
AIMCO CAPITAL GP I, LLC	DE
AIMCO CAPITAL MANAGEMENT II, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND I, LIMITED PARTNERSHIP	CA
AIMCO CAPITAL TAX CREDIT FUND II, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND III, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND IV, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND V, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND VI, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND VII, LLC	DE
AIMCO CAPITAL TAX CREDIT I, INC.	CA
AIMCO CAPITAL TAX CREDIT MANAGEMENT II, LLC	DE
AIMCO CAPITAL TAX CREDIT MANAGEMENT III, LLC	DE
AIMCO CAPITAL, INC.	DE
AIMCO CARLOS BEE, L.L.C.	DE
AIMCO CARRIAGE HOUSE PRESERVATION GP, LLC	DE
AIMCO CASTLE COURT APARTMENTS — FALL RIVER, LLC	DE
AIMCO CHATHAM HARBOR, L.L.C.	DE
AIMCO CHELSEA LAND, L.L.C.	DE
AIMCO CHELSEA MEMBER, L.L.C.	DE
AIMCO CHELSEA RIDGE, L.L.C.	DE
AIMCO CHESTNUT HALL GP, LLC	DE
AIMCO CHESTNUT HALL LIMITED PARTNERSHIP	DE
AIMCO CITRUS SUNSET, L.P.	DE
AIMCO CK PROPERTIES, LLC	DE
AIMCO COBBLE CREEK, L.P.	DE
AIMCO COLONIAL CREST, L.L.C.	DE
AIMCO COLONY, L.P.	DE
AIMCO COLUMBUS AVE., LLC	DE
AIMCO COPPERCHASE, L.P.	DE
AIMCO COPPERWOOD, LLC	DE
AIMCO COUNTRY CLUB HEIGHTS, LLC	DE
AIMCO COUNTRY LAKES, L.L.C.	IL
AIMCO COVINGTON POINTE, L.P.	DE
AIMCO CREVENNA OAKS PRESERVATION GP, LLC	DE
AIMCO CROSSINGS, LP	DE
AIMCO CROWS NEST APARTMENTS, L.P.	DE
AIMCO CROWS NEST, L.P.	DE
AIMCO CUTLER GP, L.L.C.	DE
AIMCO CYPRESS LANDING, L.L.C.	DE
AIMCO DEBALIVIERE PLACE I, L.P.	DE
AIMCO DEERFIELD II, L.P.	DE
AIMCO DEERFIELD, L.P.	DE
AIMCO DORAL OAKS, L.P.	DE
AIMCO ELM CREEK, L.P.	DE
AIMCO EQUITY SERVICES, INC.	VA
AIMCO FALL RIVER II, L.L.C.	DE
AIMCO FALL RIVER, L.L.C.	DE
AIMCO FIELDCREST, L.P.	DE
AIMCO FLAMINGO HEALTH CLUB, LLC	DE
AIMCO FONDREN COURT, L.P.	DE
AIMCO FOX CREST, L.L.C.	DE
AIMCO FOXCHASE, L.P.	DE
AIMCO GALLERIA OFFICE, L.P.	DE
AIMCO GARDENS GP LLC	DE
AIMCO GLEN HOLLOW, L.L.C.	DE

Entity Name	State
AIMCO GLENBROOK, L.P.	DE
AIMCO GP LA, L.P.	DE
AIMCO GRANADA, L.L.C.	DE
AIMCO GREENS OF NAPERVILLE, L.L.C.	DE
AIMCO GREENS, L.L.C.	DE
AIMCO GREENSPRING, L.P.	DE
AIMCO GREENTREE, L.P.	DE
AIMCO GROUP, L.P.	DE
AIMCO HAMPTON HILL, L.P.	DE
AIMCO HANOVER SQUARE/DIP, L.L.C.	DE
AIMCO HARBOR RIDGE II, L.L.C.	DE
AIMCO HARBOR RIDGE III, L.L.C.	DE
AIMCO HASTINGS GREEN, L.P.	DE
AIMCO HASTINGS PLACE, L.P.	DE
AIMCO HEATHER RIDGE, L.P.	DE
AIMCO HERITAGE PARK, L.P.	DE
AIMCO HIGHLAND PARK, L.P.	DE
AIMCO HOLDINGS QRS, INC.	DE
AIMCO HOLDINGS, L.P.	DE
AIMCO HUNTER’S CROSSING, L.P.	DE
AIMCO HUNTERS GLEN, L.P.	DE
AIMCO HUNTERS RUN, L.L.C.	DE
AIMCO HYDE PARK TOWER, L.L.C.	DE
AIMCO IGA, INC.	DE
AIMCO INDEPENDENCE GREEN, L.L.C.	DE
AIMCO INTERMEDIARY, LP	DE
AIMCO IPLP, L.P.	DE
AIMCO IVANHOE, L.P.	DE
AIMCO JACQUES-MILLER, L.P.	DE
AIMCO JV PORTFOLIO #1, LLC	DE
AIMCO KEY TOWERS, L.P.	DE
AIMCO KNOLLWOOD, LLC	DE
AIMCO LA QRS, INC.	DE
AIMCO LAKE CASTLETON ARMS, L.L.C.	DE
AIMCO LAKEHAVEN TWO, L.P.	DE
AIMCO LAKEHAVEN, L.P.	DE
AIMCO LATROBE, L.L.C.	DE
AIMCO LAVALLE, L.L.C.	DE
AIMCO LJ TUCSON, INC.	DE
AIMCO LJ TUCSON, L.P.	DE
AIMCO LOFTS HOLDINGS, L.P.	DE
AIMCO LORING TOWERS, LLC	DE
AIMCO LOS ARBOLES, L.P.	DE
AIMCO LP LA, LP	DE
AIMCO LT, L.P.	DE
AIMCO MAPLE BAY, L.L.C.	DE
AIMCO MAYFAIR VILLAGE, L.P.	DE
AIMCO MEADOWS AT ANDERSON MILL, L.P.	DE
AIMCO MERRILL HOUSE, L.L.C.	DE
AIMCO MICHIGAN MEADOWS HOLDINGS, L.L.C.	DE
AIMCO MICHIGAN MEADOWS, L.L.C.	DE
AIMCO MOUNTAIN VIEW, L.L.C.	DE
AIMCO MUSTANG VILLAGE, LLC	DE
AIMCO N.P. LOFTS, L.P.	DE
AIMCO NET LESSEE (BAYBERRY HILL), LLC	DE
AIMCO NET LESSEE (GEORGETOWN), LLC	DE
AIMCO NET LESSEE (MARLBORO), LLC	DE
AIMCO NET LESSEE (WATERFORD VILLAGE), LLC	DE
AIMCO NET LESSEE 1582 FIRST AVENUE, LLC	DE
AIMCO NET LESSEE 237 NINTH AVENUE, LLC	DE
AIMCO NET LESSEE 322 EAST 61ST STREET, LLC	DE
AIMCO NET LESSEE 514 EAST 88TH STREET, LLC	DE
AIMCO NET LESSEE RIVER CLUB, LLC	DE
AIMCO NEW BALTIMORE, LLC	DE
AIMCO NON-ECONOMIC MEMBER, LLC	DE
AIMCO NORTH ANDOVER, L.L.C.	DE

Entity Name	State
AIMCO NORTHPOINT, L.L.C.	DE
AIMCO OAK FALLS, L.P.	DE
AIMCO OAK FOREST I, L.L.C.	DE
AIMCO OAK FOREST II, L.L.C.	DE
AIMCO OAKBROOK, L.L.C.	DE
AIMCO OAKWOOD MIAMI, LLC	DE
AIMCO OAKWOOD, L.L.C.	DE
AIMCO OCEAN OAKS, L.L.C.	DE
AIMCO OLDE TOWN WEST III, L.P.	DE
AIMCO OP ACQUISITION, L.P.	DE
AIMCO PARK AT CEDAR LAWN, L.P.	DE
AIMCO PARK COLONY, L.L.C.	DE
AIMCO PARK LA BREA, INC.	MD
AIMCO PARK PLACE, LLC	DE
AIMCO PARKWAYS GP, LLC	DE
AIMCO PAVILION PRESERVATION GP, L.L.C.	DE
AIMCO PAVILION, G.P., L.L.C.	DE
AIMCO PAVILION, L.P., L.L.C.	DE
AIMCO PEPPERMILL PLACE, L.P.	DE
AIMCO PHEASANT RIDGE, L.L.C.	DE
AIMCO PINE SHADOWS, L.L.C.	DE
AIMCO PINEBROOK, L.P.	DE
AIMCO PINES, L.P.	DE
AIMCO PLACID LAKE, L.P.	DE
AIMCO PLEASANT HILL, LLC	DE
AIMCO PLUMMER VILLAGE, LLC	DE
AIMCO PROPERTIES FINANCE CORP.	DE
AIMCO PROPERTIES FINANCE PARTNERSHIP, L.P.	DE
AIMCO PROPERTIES HOLDINGS, L.L.C.	DE
AIMCO PROPERTIES, L.P.	DE
AIMCO PROPERTIES, LLC	DE
AIMCO RAMBLEWOOD, L.L.C.	DE
AIMCO RANDAL CROSSING, L.P.	DE
AIMCO RECOVERY FUND, L.P.	DE
AIMCO RIVER CLUB, LLC	DE
AIMCO RIVERSIDE PARK, L.L.C.	DE
AIMCO ROSECROFT MEWS, L.P.	DE
AIMCO ROYAL CREST — NASHUA, L.L.C.	DE
AIMCO ROYAL GARDENS, L.L.C.	DE
AIMCO SAN BRUNO APARTMENT PARTNERS, L.P.	DE
AIMCO SANDPIPER, L.P.	DE
AIMCO SANDPIPER, LLC	DE
AIMCO SEASIDE POINT, L.P.	DE
AIMCO SELECT PROPERTIES, L.P.	DE
AIMCO SEVEN SPRINGS, L.P.	DE
AIMCO SH, L.L.C.	DE
AIMCO SH, L.P.	DE
AIMCO SHADOWOOD, LLC	DE
AIMCO SIGNATURE POINT APARTMENTS, L.P.	DE
AIMCO SIGNATURE POINT, L.P.	DE
AIMCO SILVER RIDGE, L.L.C.	DE
AIMCO SOMERSET LAKES, L.L.C.	DE
AIMCO SOUTH BAY VILLA, LLC	DE
AIMCO SOUTHRIDGE, L.P.	DE
AIMCO STAFFORD STUDENT APARTMENTS GP, LLC	DE
AIMCO STEEPLECHASE, L.P.	DE
AIMCO STIRLING COURT, L.P.	DE
AIMCO STONE POINTE, L.L.C.	DE
AIMCO STONERIDGE, L.L.C.	DE
AIMCO SUMMIT OAKS GP, LLC	DE
AIMCO SUNBURY, L.P.	DE
AIMCO SUNSET ESCONDIDO, L.L.C.	DE
AIMCO SUNSET VILLAGE, L.L.C.	DE
AIMCO SUNSET VILLAGE, L.P.	DE
AIMCO SWISS VILLAGE, L.P.	DE
AIMCO TALBOT WOODS, LLC	DE

Entity Name	State
AIMCO TAMARAC PINES, LLC	DE
AIMCO TERRY MANOR, LLC	DE
AIMCO TIMBERMILL, L.P.	DE
AIMCO TOR, L.L.C.	DE
AIMCO TOWNSHIP AT HIGHLANDS, L.P.	DE
AIMCO TREE CARE DIVISION, LLC	DE
AIMCO TRINITY, L.P.	DE
AIMCO TURTLE CREEK GP, LLC	DE
AIMCO TURTLE CREEK, L.P.	DE
AIMCO TUSTIN, L.P.	DE
AIMCO TWIN LAKE TOWERS, L.P.	DE
AIMCO UNDERWOOD FAMILY, LLC	DE
AIMCO UNIVERSITY WOODS II, L.L.C.	DE
AIMCO UNIVERSITY WOODS III, L.L.C.	DE
AIMCO UT, L.P.	DE
AIMCO VANTAGE POINTE, L.L.C.	DE
AIMCO VENEZIA, LLC	DE
AIMCO VERDES ASSOCIATES, L.L.C.	DE
AIMCO VERDES DEL ORIENTE, L.L.C.	DE
AIMCO VILLA ASSOCIATES, L.L.C.	DE
AIMCO VILLA DE GUADALUPE, L.L.C.	DE
AIMCO VILLA DEL SOL, L.L.C.	DE
AIMCO VILLAGE CREEK AT BROOKHILL, LLC	DE
AIMCO VILLAGE CROSSING, L.L.C.	DE
AIMCO VILLAGE GP, L.L.C.	DE
AIMCO VILLAGE, L.P.	DE
AIMCO VISTA DEL LAGOS, L.L.C.	DE
AIMCO WALDEN, L.L.C.	DE
AIMCO WALNUT SPRINGS, L.P.	DE
AIMCO WARWICK, L.L.C.	DE
AIMCO WASHINGTON SQUARE WEST GP, LLC	DE
AIMCO WEATHERLY, L.P.	DE
AIMCO WELLSPRINGS, L.L.C.	DE
AIMCO WEST TRAILS, L.P.	DE
AIMCO WESTCHASE MIDRISE, L.P.	DE
AIMCO WESTMINSTER OAKS GP, LLC	DE
AIMCO WEXFORD VILLAGE II, L.L.C.	DE
AIMCO WEXFORD VILLAGE, L.L.C.	DE
AIMCO WHISPERING PINES, L.L.C.	DE
AIMCO WHITEFIELD PLACE, LLC	DE
AIMCO WILLIAMSBURG MANOR, LLC	DE
AIMCO WILLIAMSBURG, L.L.C.	DE
AIMCO WILSON ACRES, LLC	DE
AIMCO WIMBLEDON SQUARE, L.L.C.	DE
AIMCO WINDGATE, L.L.C.	DE
AIMCO WINTER GARDEN, LLC	DE
AIMCO WOODFIELD, L.L.C.	DE
AIMCO WOODHILL, L.P.	DE
AIMCO WOODHILLS, L.L.C.	DE
AIMCO WOODLAND HILLS, LLC	DE
AIMCO WOODLAND RIDGE, L.P.	DE
AIMCO WOODLANDS, L.L.C.	DE
AIMCO WOODRIDGE, L.L.C.	DE
AIMCO WOODS OF BURNSVILLE, L.L.C.	DE
AIMCO WOODWAY OFFICE, L.P.	DE
AIMCO YORKTOWN, L.P.	DE
AIMCO/AKRON ONE, L.L.C.	DE
AIMCO/ALLENTOWN, L.L.C.	DE
AIMCO/ALLVIEW, L.L.C.	DE
AIMCO/APOLLO, L.L.C.	DE
AIMCO/AUGUSTA, L.L.C.	DE
AIMCO/BEACH, L.L.C.	DE
AIMCO/BETHESDA EMPLOYEE, L.L.C.	DE
AIMCO/BETHESDA GP, L.L.C.	DE
AIMCO/BETHESDA HOLDINGS ACQUISITIONS II, INC.	DE
AIMCO/BETHESDA HOLDINGS ACQUISITIONS, INC.	DE

Entity Name	State
AIMCO/BETHESDA HOLDINGS, INC.	DE
AIMCO/BETHESDA II, L.L.C.	DE
AIMCO/BETHESDA WILLIAMSBURG, L.L.C.	DE
AIMCO/BEVILLE, L.L.C.	DE
AIMCO/BLUFFS, L.L.C.	DE
AIMCO/BOARDWALK FINANCE L.P.	DE
AIMCO/BRANDERMILL, L.L.C.	DE
AIMCO/BRANDON, L.L.C.	DE
AIMCO/BRANDYWINE, L.P.	DE
AIMCO/BRANT ROCK I, L.P.	DE
AIMCO/BRANT ROCK, INC.	DE
AIMCO/BRANT ROCK, L.P.	DE
AIMCO/CANYON OAKS L.P.	DE
AIMCO/CASSELBERRY, L.L.C.	DE
AIMCO/CHARLESTON, L.L.C.	DE
AIMCO/CHICKASAW, L.L.C.	DE
AIMCO/CHIMNEYTOP, L.L.C.	DE
AIMCO/COLD HARBOR GP, LLC	DE
AIMCO/COLONEL I, L.P.	DE
AIMCO/COLONNADE, INC.	DE
AIMCO/COLONNADE, L.L.C.	DE
AIMCO/COLONNADE, L.P.	DE
AIMCO/CONTINENTAL PLAZA LIMITED GP, LLC	DE
AIMCO/DFW APARTMENT INVESTORS GP, LLC	DE
AIMCO/DFW RESIDENTIAL INVESTORS GP, LLC	DE
AIMCO/DUNLOP TOBACCO ASSOCIATES GP, LLC	DE
AIMCO/FARMINGDALE, L.L.C.	DE
AIMCO/FOX VALLEY, L.L.C.	DE
AIMCO/FOXTREE, INC.	DE
AIMCO/FOXTREE, L.L.C.	DE
AIMCO/FOXTREE, L.P.	DE
AIMCO/FREEDOM PLACE, INC.	DE
AIMCO/FREEDOM PLACE, L.L.C.	DE
AIMCO/FREEDOM PLACE, L.P.	DE
AIMCO/GALLERIA PARK ASSOCIATES GP, LLC	DE
AIMCO/GREENSBORO, L.L.C.	DE
AIMCO/GREENVILLE, L.L.C.	DE
AIMCO/GROVETREE, INC.	DE
AIMCO/GROVETREE, L.L.C.	DE
AIMCO/GROVETREE, L.P.	DE
AIMCO/HIDDENTREE, INC.	DE
AIMCO/HIDDENTREE, L.L.C.	DE
AIMCO/HIDDENTREE, L.P.	DE
AIMCO/HIL, L.L.C.	DE
AIMCO/HILLSBOROUGH APARTMENTS PARTNERS, L.P.	DE
AIMCO/HOLLIDAY ASSOCIATES GP, LLC	DE
AIMCO/IPT, INC.	DE
AIMCO/ISLANDTREE, INC.	DE
AIMCO/ISLANDTREE, L.L.C.	DE
AIMCO/ISLANDTREE, L.P.	DE
AIMCO/KETTERING, L.L.C.	DE
AIMCO/KINGS, L.L.C.	DE
AIMCO/KIRKMAN, L.L.C.	DE
AIMCO/LAKE RIDGE, L.L.C.	DE
AIMCO/LAKERIDGE CALIFORNIA, L.L.C.	DE
AIMCO/LANTANA, L.L.C.	DE
AIMCO/LAUREL, L.L.C.	DE
AIMCO/LEXINGTON, L.L.C.	DE
AIMCO/MIDDLETOWN, L.L.C.	DE
AIMCO/MINNEAPOLIS ASSOCIATES GP, LLC	DE
AIMCO/NASHUA, L.L.C.	DE
AIMCO/NEW WFA ASSOCIATES PARTNER, LLC	DE
AIMCO/NEWPORT, L.L.C.	DE
AIMCO/NHP PARTNERS, L.P.	DE
AIMCO/NHP PROPERTIES, INC.	DE
AIMCO/NORTH WOODS, L.L.C.	DE

Entity Name	State
AIMCO/NORTHPOINT APARTMENTS PARTNERS, L.P.	DE
AIMCO/OCALA, L.L.C.	DE
AIMCO/OLDE MILL INVESTORS GP, LLC	DE
AIMCO/OLMOS I, L.P.	DE
AIMCO/OLMOS, INC.	DE
AIMCO/OLMOS, L.P.	DE
AIMCO/ONE LINWOOD ASSOCIATES GP, LLC	DE
AIMCO/ORCHIDTREE, INC.	DE
AIMCO/ORCHIDTREE, L.L.C.	DE
AIMCO/ORCHIDTREE, L.P.	DE
AIMCO/PALM AIRE, L.L.C.	DE
AIMCO/PALM BEACH, L.L.C.	DE
AIMCO/PAM PROPERTIES, L.P.	DE
AIMCO/PARK TOWNE PLACE ASSOCIATES GP, LLC	DE
AIMCO/PINE CREEK, INC.	DE
AIMCO/PINE CREEK, L.L.C.	DE
AIMCO/PINE CREEK, L.P.	DE
AIMCO/PINELLAS, L.L.C.	DE
AIMCO/QUAILTREE, L.L.C.	DE
AIMCO/RALS, L.P.	DE
AIMCO/RAVENSWORTH ASSOCIATES GP, LLC	DE
AIMCO/RIVERSIDE PARK ASSOCIATES GP, LLC	DE
AIMCO/RUNAWAY BAY, L.L.C.	DE
AIMCO/SA, L.L.C.	DE
AIMCO/SALEM, L.L.C.	DE
AIMCO/SAN BRUNO, L.L.C.	DE
AIMCO/SAND CASTLES I. L.P.	DE
AIMCO/SAND CASTLES, INC.	DE
AIMCO/SAND CASTLES, L.P.	DE
AIMCO/SCHAUMBURG, L.L.C.	DE
AIMCO/SHADETREE, INC.	DE
AIMCO/SHADETREE, L.L.C.	DE
AIMCO/SHADETREE, L.P.	DE
AIMCO/SHADOW LAKE, INC.	DE
AIMCO/SHADOW LAKE, L.L.C.	DE
AIMCO/SHADOW LAKE, L.P.	DE
AIMCO/SHANNON MANOR APARTMENTS PARTNERS, L.P.	DE
AIMCO/SILKTREE, INC.	DE
AIMCO/SILKTREE, L.L.C.	DE
AIMCO/SILKTREE, L.P.	DE
AIMCO/SOUTHRIDGE, L.L.C.	DE
AIMCO/SOUTHWEST PARKWAY GP, LLC	DE
AIMCO/SPARTANBURG, L.L.C.	DE
AIMCO/SPRINGHILL LAKE INVESTORS GP, LLC	DE
AIMCO/STANDPOINT VISTA GP, LLC	DE
AIMCO/STONEGATE, L.P.	DE
AIMCO/SURREY OAKS I, L.P.	DE
AIMCO/SURREY OAKS, INC.	DE
AIMCO/SURREY OAKS, L.P.	DE
AIMCO/SWAP, L.L.C.	DE
AIMCO/TEXAS APARTMENT INVESTORS GP, LLC	DE
AIMCO/THE HILLS I, L.P.	DE
AIMCO/THE HILLS, INC.	DE
AIMCO/THE HILLS, L.P.	DE
AIMCO/THREE WFA GP, LLC	DE
AIMCO/THREE WFA LP, LLC	DE
AIMCO/TIDEWATER, L.L.C.	DE
AIMCO/TIMBERTREE, INC.	DE
AIMCO/TIMBERTREE, L.L.C.	DE
AIMCO/TIMBERTREE, L.P.	DE
AIMCO/TRAVIS ONE, L.P.	DE
AIMCO/WAI ASSOCIATES GP, LLC	DE
AIMCO/WAI ASSOCIATES LP, LLC	DE
AIMCO/WESTRIDGE, L.L.C.	DE
AIMCO/WICKERTREE, INC.	DE
AIMCO/WICKERTREE, L.L.C.	DE

Entity Name	State
AIMCO/WICKERTREE, L.P.	DE
AIMCO/WIGI MEADOW WOOD GP, LLC	DE
AIMCO/WIGI-STRATFORD GP, LLC	DE
AIMCO/WILLIAMS COVE, L.P.	DE
AIMCO/WINDSOR LANDING, INC.	DE
AIMCO/WINDSOR LANDING, L.L.C.	DE
AIMCO/WINDSOR LANDING, L.P.	DE
AIMCO/WINROCK-HOUSTON GP, LLC	DE
AIMCO/WINTHROP GROWTH INVESTORS 1 GP, LLC	DE
AIMCO/WINTHROP TEXAS INVESTORS GP, LLC	DE
AIMCO/WOODHOLLOW I, L.P.	DE
AIMCO/WOODHOLLOW, INC.	DE
AIMCO/WOODHOLLOW, L.P.	DE
AIMCO/WOODLANDS-TYLER, L.P.	DE
AIMCO/YORKTREE, INC.	DE
AIMCO/YORKTREE, L.L.C.	DE
AIMCO/YORKTREE, L.P.	DE
AIMCO-GP, INC.	DE
AIMCO-LP, INC.	DE
AIP II GEORGETOWN GP, L.L.C.	SC
AIP II GEORGETOWN, L.L.C.	MA
AIP IV FACTORY GP, L.L.C.	SC
AJ ONE LIMITED PARTNERSHIP	DE
AJ ONE, INC.	DE
AJ TWO LIMITED PARTNERSHIP	DE
AJ TWO, INC.	DE
AKRON NURSING-OXFORD LIMITED PARTNERSHIP	MD
AKRON ONE RETIREMENT-OXFORD LIMITED PARTNERSHIP	MD
ALASKA HOUSE ASSOCIATES	WA
ALEXANDER PLACE APARTMENTS, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
ALL HALLOWS ASSOCIATES, L.P.	CA
ALLENTOWN TOWNE HOUSE LIMITED PARTNERSHIP	PA
ALLENTOWN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
ALLIANCE TOWERS LIMITED PARTNERSHIP	OH
ALLISON VILLAGE ASSOCIATES	CO
ALLVIEW-OXFORD LIMITED PARTNERSHIP	MD
ALMA-OXFORD LIMITED PARTNERSHIP	MD
ALMS HILL II LIMITED PARTNERSHIP	OH
ALPINE II CO., LTD.	MI
AMARILLO NORTHWEST VILLAGE, LTD.	TX
AMBASSADOR APARTMENTS, L.P.	DE
AMBASSADOR CRM FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR FLORIDA PARTNERS, INC.	DE
AMBASSADOR I, INC.	DE
AMBASSADOR I, L.P.	IL
AMBASSADOR II JV GP, LLC	DE
AMBASSADOR II JV, L.P.	DE
AMBASSADOR II, INC.	DE
AMBASSADOR III, L.P.	DE
AMBASSADOR IV, INC.	DE
AMBASSADOR IV, L.P.	DE
AMBASSADOR IX, INC.	DE
AMBASSADOR IX, L.P.	DE
AMBASSADOR TEXAS PARTNERS, L.P.	DE
AMBASSADOR TEXAS, INC.	DE
AMBASSADOR V, INC.	DE
AMBASSADOR V, L.P.	DE
AMBASSADOR VI, INC.	DE
AMBASSADOR VI, L.P.	DE
AMBASSADOR VII, INC.	DE
AMBASSADOR VII, L.P.	DE
AMBASSADOR VIII, INC.	DE
AMBASSADOR VIII, L.P.	DE
AMBASSADOR X, INC.	DE
AMBASSADOR X, L.P.	DE

Entity Name	State
AMBASSADOR XI, INC.	DE
AMBASSADOR XI, L.P.	DE
AMHERST LIMITED PARTNERSHIP	NY
AMREAL CORPORATION	SC
AMREAL REALTY, INC.	SC
ANCHORAGE PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
ANDERSON MILL ASSOCIATES	IL
ANDERSON OAKS LIMITED PARTNERSHIP	WA
ANGELES ACCEPTANCE DIRECTIVES, INC.	DE
ANGELES ACCEPTANCE POOL, L.P.	DE
ANGELES EASTGATE JOINT VENTURE, A CALIFORNIA LIMITED PARTNERSHIP	CA
ANGELES INCOME PROPERTIES, LTD. 6	CA
ANGELES INCOME PROPERTIES, LTD. II	CA
ANGELES INCOME PROPERTIES, LTD. III	CA
ANGELES INVESTMENT PROPERTIES, INC.	CA
ANGELES OPPORTUNITY PROPERTIES LTD GP LP	CA
ANGELES OPPORTUNITY PROPERTIES, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ANGELES PARTNERS IX	CA
ANGELES PARTNERS VII	CA
ANGELES PARTNERS VIII	CA
ANGELES PARTNERS X	CA
ANGELES PARTNERS X GP LIMITED PARTNERSHIP	SC
ANGELES PARTNERS XI	CA
ANGELES PARTNERS XI GP LIMITED PARTNERSHIP	SC
ANGELES PARTNERS XII	CA
ANGELES PARTNERS XII GP LIMITED PARTNERSHIP	SC
ANGELES PROPERTIES, INC.	CA
ANGELES REALTY CORPORATION	CA
ANGELES REALTY CORPORATION II	CA
ANGELES SECURITIZATION CORPORATION	DE
ANGLERS MANOR ASSOCIATES LIMITED PARTNERSHIP	IL
ANTIOCH APARTMENTS, LTD.	OH
ANTIOCH PRESERVATION, L.P.	DE
ANTON SQUARE, LTD.	AL
AP XI FOX RUN GP, L.L.C.	SC
AP XII ASSOCIATES GP, L.L.C.	SC
AP XII ASSOCIATES LIMITED PARTNERSHIP	SC
APARTMENT ASSOCIATES, LTD.	TX
APARTMENT CCG 17, L.L.C.	SC
APARTMENT CCG 17, L.P.	CA
APARTMENT CREEK 17A LLC	CO
APARTMENT LODGE 17, L.L.C.	SC
APARTMENT LODGE 17A LLC	CO
API/AREC PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
APOLLO-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
APTEK MAINTENANCE SERVICES LLC	DE
APTEK MANAGEMENT COMPANY LLC	DE
ARC II/AREMCO PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ARGUS LAND COMPANY, INC.	AL
ARLINGTON PLAZA LIMITED PARTNERSHIP	IL
ARMITAGE COMMONS ASSOCIATES	IL
ARROWSMITH, LTD.	TX
ARVADA HOUSE LIMITED PARTNERSHIP	CO
ARVADA HOUSE PRESERVATION LIMITED PARTNERSHIP	CO
ASHLAND MANOR LIMITED PARTNERSHIP	OH
ASHLAND TOWNE SQUARE-REO, L.P.	TX
ASHLEY WOODS, L.L.C.	SC
ASHVILLE EQUITY LIMITED PARTNERSHIP	OH
ASPEN POINT, L.P.	DE
ASPEN RIDGE ASSOCAITES, LTD.	TX
ASPEN-STRATFORD APARTMENT COMPANY C.	NJ
ASPEN-STRATFORD APARTMENTS COMPANY B	NJ
ATHENS GARDENS, LTD.	OH
ATHENS STATION, LTD.	OH
ATLANTA ASSOCIATES LIMITED PARTNERSHIP	MA
ATLANTA SHALLOWFORD ASSOCIATES LIMITED PARTNERSHIP	GA

Entity Name		State
ATLANTIC IX, L.L.C.	��	MI
ATRIUM ASSOCIATES, LTD.		FL
ATRIUM VILLAGE ASSOCIATES		IL
ATRIUMS OF PLANTATION JV GP, LLC		DE
ATRIUMS OF PLANTATION JV, L.P.		DE
AUDOBON PARK ASSOCIATES		NJ
AUGUSTA-OXFORD ASSOCIATES LIMITED PARTNERSHIP		MD
AUTUMN CHASE-REO, L.P.		TX
AUTUMN WOODS ASSOCIATES LIMITED PARTNERSHIP		TX
AVON DEVELOPMENT COMPANY		PA
AVONDALE SIESTA POINTE APARTMENTS LIMITED PARTNERSHIP		FL
BAISLEY PARK ASSOCIATES LIMITED PARTNERSHIP		NY
BALCOR/SPORTVEST-II		IL
BALDWIN OAKS ELDERLY, LTD.		NJ
BALDWIN TOWERS ASSOCIATES		PA
BANGOR HOUSE PROPRIETARY LIMITED PARTNERSHIP		ME
BANNEKER, BENJAMIN PLAZA ASSOCIATES		PA
BANNING VILLA		CA
BANNOCK ARMS SECOND LIMITED PARTNERSHIP		CA
BARNESBORO ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP		PA
BARNETT PLAZA, LTD.		OH
BARRINGTON PARK-REO, L.P.		TX
BASSWOOD MANOR LIMITED PARTNERSHIP		TX
BAY PARC PLAZA APARTMENTS, L.P.		DE
BAYBERRY HILL, L.L.C.		DE
BAYHEAD VILLAGE ASSOCIATES, L.P.		IN
BAYVIEW HUNTERS POINT APARTMENTS, L.P.		CA
BAYWOOD PARTNERS, LTD.		AL
BEACH-OXFORD ASSOCIATES LIMITED PARTNERSHIP		MD
BEAUTIFUL VILLAGE REDEVELOPMENT COMPANY LIMITED PARTNERSHIP		NY
BEDFORD HOUSE, LTD.		OH
BELLAIR MANOR, LTD.		OH
BELLE MAISON ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP		MI
BELLERIVE ASSOCIATES LIMITED PARTNERSHIP		MO
BELLMIRE LIMITED PARTNERSHIP		SC
BENNINGTON SQUARE ASSOCIATES, L.P.		TX
BENSALEM GARDEN ASSOCIATES LIMITED PARTNERSHIP (CORRECT NAME)		PA
BENT TREE III-OXFORD ASSOCIATES LIMITED PARTNERSHIP		MD
BENT TREE II-OXFORD ASSOCIATES LIMITED PARTNERSHIP		IN
BENT TREE VI CORPORATION		MD
BENT TREE-OXFORD ASSOCIATES LIMITED PARTNERSHIP		IN
BERKELEY GARDENS LIMITED PARTNERSHIP		MD
BERKLEY LIMITED PARTNERSHIP		VA
BETHEL COLUMBUS CORPORATION		MD
BETHEL COLUMBUS-OXFORD ASSOCIATES LIMITED PARTNERSHIP		MD
BETHLEHEM DEVELOPMENT COMPANY		PA
BETTER HOUSING ASSOCIATES, LIMITED PARTNERSHIP		CT
BEVERLY APARTMENTS, A SOUTH CAROLINA LIMITED PARTNERSHIP		SC
BEVILLE-ISLAND CLUB APARTMENTS PARTNERS, L.P.		DE
BEVILLE-OXFORD LIMITED PARTNERSHIP		MD
BEXLEY HOUSE GP, L.L.C.		SC
BEXLEY HOUSE, L.P.		DE
BIG WALNUT, L.P.		DE
BILTMORE APARTMENTS, LTD.		OH
BIRCHFIELD ASSOCIATES		PA
BLAKEWOOD PROPERTIES ASSOCIATES		GA
BLANCHARD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP		WA
BLOOMSBURG ELDERLY ASSOCIATES		PA
BLUE ASH-OXFORD ASSOCIATES LIMITED PARTNERSHIP		MD
BOCA WEST SHOPPING CENTER ASSOCIATES, LTD.		FL
BOLTON NORTH PRESERVATION LIMITED PARTNERSHIP		DE
BOYNTON ASSOCIATES, LTD.		FL
BOYNTON SANDPIPER LIMITED PARTNERSHIP		FL
BRAESVIEW PARTNERSHIP		TX
BRAMPTON CORP.		CT
BRANCHWOOD TOWERS LIMITED PARTNERSHIP		MD

Entity Name	State
BRANDEMERE-REO, L.P.	TX
BRANDERMILL-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BRANDON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BRANT ROCK CONDOMINIUMS JV GP, LLC	DE
BRANT ROCK CONDOMINIUMS JV, L.P.	DE
BRENTWOOD MANOR, LTD.	MO
BRIAR BAY APARTMENTS ASSOCIATES, LTD.	TX
BRIARCLIFFE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
BRIARWOOD APARTMENTS	AR
BRIDGEWATER PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
BRIGHTON CREST, L.P.	SC
BRIGHTON GP, L.L.C.	SC
BRIGHTON MEADOWS ASSOCIATES, AN INDIANA LIMITED PARTNERSHIP	IN
BRIGHTWOOD MANOR ASSOCIATES	PA
BRINTON MANOR NO. 1 ASSOCIATES	PA
BRINTON TOWERS ASSOCIATES	PA
BRISTOL PARTNERS, L.P.	MO
BROAD RIVER PROPERTIES, L.L.C.	DE
BROADMOOR APARTMENTS ASSOCIATES LTD. PARTNERSHIP	SC
BROADWAY ASSOCIATES	RI
BROADWAY GLEN ASSOCIATES	MA
BRONSON PLACE ASSOCIATES, LLC	DE
BROOK RUN ASSOCIATES, L.P.	IL
BROOKDALE LAKES LIMITED PARTNERSHIP	IL
BROOKSIDE APARTMENTS ASSOCIATES	PA
BROOKVIEW APARTMENTS COMPANY LIMITED	AL
BROOKWOOD LIMITED PARTNERSHIP	IL
BRUNSWICK VILLAGE URBAN RENEWAL LIMITED PARTNERSHIP	NJ
BUCKHANNON MANOR ASSOCIATES LIMITED PARTNERSHIP	WV
BUCKINGHAM APARTMENTS LIMITED PARTNERSHIP	CA
BUCKINGHAM HALL ASSOCIATES LIMITED PARTNERSHIP	NY
BUENA VISTA APARTMENTS, LTD.	OK
BUFFALO VILLAGE ASSOCIATES LIMITED PARTNERSHIP	NY
BURGUNDY COURT ASSOCIATES, L.P.	DE
BURKE II — OXFORD ASSOCIATES LIMITED PARTNERSHIP	VA
BURKE-OXFORD ASSOCIATES, A LIMITED PARTNERSHIP	VA
BURKESHIRE COMMONS JV GP, LLC	DE
BURKESHIRE COMMONS JV, L.P.	DE
BURKSHIRE COMMONS APARTMENTS PARTNERS, L.P.	DE
BURLINGTON RIVER APARTMENTS, LIMITED PARTNERSHIP	IA
BURNSVILLE APARTMENTS LIMITED PARTNERSHIP	MN
BUTTERNUT CREEK ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
BUYERS ACCESS LLC	DE
CABELL ASSOCIATES OF LAKEVIEW, A VIRGINIA LIMITED PARTNERSHIP	VA
CACHE CREEK PARTNERS, L.P.	CA
CALHOUN BUILDERS, INC. D/B/A PATMAN SWITCH ASSOCIATES, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
CALIFORNIA SQUARE II LIMITED PARTNERSHIP	KY
CALIFORNIA SQUARE LIMITED PARTNERSHIP	KY
CALMARK HERITAGE PARK II LIMITED PARTNERSHIP	CA
CALMARK INVESTORS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
CALMARK/FORT COLLINS, INC.	CA
CALMARK/FORT COLLINS, LTD.	CA
CALMARK/MRA, LTD.	IL
CALVERT CITY, LTD.	OH
CALVERTON ASSOCIATES LIMITED PARTNERSHIP	MD
CALVERTON CONSTRUCTION CO LIMITED PARTNERSHIP	MD
CAMARILLO-ROSEWOOD ASSOCIATES LIMITED PARTNERSHIP	CA
CAMBRIDGE COURT APARTMENTS, L.P.	SC
CAMBRIDGE HEIGHTS APARTMENTS LIMITED PARTNERSHIP	MS
CAMERON/OA CORPORATION	MD
CAMERON-OXFORD ASSOCIATES II, LIMITED PARTNERSHIP	IN
CAMERON-OXFORD ASSOCIATES, L.P.	IN
CAMPBELL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	DC
CAMPECHE LIMITED PARTNERSHIP	TX
CANTERBURY GARDENS ASSOCIATES LIMITED PARTNERSHIP	MI
CANTERBURY LIMITED PARTNERSHIP	IN

Entity Name	State
CANTERBURY SERVICES LLC	DE
CAPE COD PARTNERSHIP	TX
CAPITAL COMMERCIAL, INC.	MD
CAPITAL GROUP I LIMITED PARTNERSHIP	VA
CAPITAL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	WV
CAPITAL PARK LIMITED PARTNERSHIP	OH
CAPITOL HILL ASSOCIATES	CO
CAPTIVA CLUB JV GP, LLC	DE
CAPTIVA CLUB JV, LLC	DE
CAROLINA ASSOCIATES LIMITED PARTNERSHIP	WA
CAROLINE ASSOCIATES I, A LIMITED PARTNERSHIP	MO
CARPENTER-OXFORD ASSOCIATES II LIMITED PARTNERSHIP	MD
CARPENTER-OXFORD, L.L.C.	MD
CARRIAGE APX, A MICHIGAN LIMITED PARTNERSHIP	MI
CARRIAGE APX, INC.	MI
CARRIAGE HOUSE APARTMENTS LIMITED PARTNERSHIP	VA
CARRIAGE HOUSE PRESERVATION, L.P.	DE
CARROLLWOOD LAKESIDE NORTH PARTNERS, LTD.	FL
CARTER ASSOCIATES LIMITED PARTNERSHIP	MA
CASA DE LAS HERMANITAS LIMITED PARTNERSHIP	CA
CASA DEL MAR ASSOCIATES LIMITED PARTNERSHIP	FL
CASCADE ASSOCIATES LIMITED PARTNERSHIP	WA
CASDEN PROPERTIES LLC	DE
CASSELBERRY INVESTORS, L.L.C.	MD
CASSELBERRY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CASTLE PARK ASSOCIATES LIMITED PARTNERSHIP	MD
CASTLE ROCK JOINT VENTURE	TX
CASTLETON INVESTORS II LIMITED PARTNERSHIP	DE
CASTLETON INVESTORS LIMITED PARTNERSHIP	DE
CASTLEWOOD ASSOCIATES, L.P.	IA
CAYUGA VILLAGE ASSOCIATES LIMITED PARTNERSHIP	NY
CB ASSOCIATES	FL
CB L-2 B ASSOCIATES	FL
CB L-2 C ASSOCIATES	FL
CC OFFICE ASSOCIATES	CA
CCIP INDIAN CREEK VILLAGE, L.L.C.	DE
CCIP KNOLLS, L.L.C.	DE
CCIP LOFT, L.L.C.	DE
CCIP PALM LAKE, L.L.C.	DE
CCIP PLANTATION GARDENS, L.L.C.	DE
CCIP REGENCY OAKS, L.L.C.	DE
CCIP SOCIETY PARK EAST, L.L.C.	DE
CCIP STERLING, L.L.C.	DE
CCIP STERLING, L.P.	PA
CCIP/2 CANYON CREST, L.L.C.	DE
CCIP/2 HIGHCREST, L.L.C.	DE
CCIP/2 VILLAGE BROOKE, L.L.C.	DE
CCIP/2 WINDEMERE, L.L.C.	DE
CCIP/2 WINDEMERE, L.P.	DE
CCP IV ASSOCIATES, LTD.	TX
CCP/III VILLAGE GREEN GP, INC.	SC
CCP/IV APARTMENTS GP, L.L.C.	SC
CCP/IV BRIAR BAY GP, INC.	SC
CCP/IV CITADEL GP, L.L.C.	SC
CCP/IV NOB HILL GP, L.L.C.	SC
CCP/IV RESIDENTIAL GP, L.L.C.	SC
CCP/VI SPRINGDALE GP, L.L.C.	SC
CEDAR CREEK PARTNERS, LTD.	AL
CEDAR TREE INVESTORS LIMITED PARTNERSHIP	KS
CEDAR TREE, L.L.C.	SC
CENTENNIAL PLACE ASSOCIATES LIMITED PARTNERSHIP	TX
CENTENNIAL/FT. WAYNE ASSOCIATES, L.P.	IN
CENTER CITY ASSOCIATES	PA
CENTER SQUARE ASSOCIATES	PA
CENTRAL PARK TOWERS II LIMITED PARTNERSHIP	KS
CENTRAL PARK TOWERS LIMITED PARTNERSHIP	KS

Entity Name	State
CENTRAL WOODLAWN LIMITED PARTNERSHIP	IL
CENTRAL WOODLAWN REHABILITATION JOINT VENTURE	IL
CENTURY LAKESIDE PLACE, L.P.	TX
CENTURY PENSION INCOME FUND XXIII, A CALIFORNIA LIMITED PARTNERSHIP	CA
CENTURY PENSION INCOME FUND XXIV, A CALIFORNIA LIMITED PARTNERSHIP	CA
CENTURY PLAZA APARTMENTS LIMITED PARTNERSHIP	VA
CENTURY PLAZA DEVELOPMENT PARTNERS, LLC	VA
CENTURY PLAZA MANAGEMENT CORP.	CA
CENTURY PROPERTIES FUND XIV L.P.	CA
CENTURY PROPERTIES FUND XIX	CA
CENTURY PROPERTIES FUND XV	CA
CENTURY PROPERTIES FUND XVI	CA
CENTURY PROPERTIES FUND XVII	CA
CENTURY PROPERTIES FUND XVIII	CA
CENTURY PROPERTIES FUND XX	CA
CENTURY PROPERTIES GROWTH FUND XXII, A CALIFORNIA LIMITED PARTNERSHIP	CA
CENTURY ST. CHARLESTON, LIMITED PARTNERSHIP	NV
CENTURY STONEY GREENS, INC.	CA
CENTURY STONEY GREENS, L.P.	CA
CENTURY TORREY PINES, LIMITED PARTNERSHIP	NV
CHANTILLY PARTNERS LIMITED PARTNERSHIP	VA
CHANTILLY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHAPEL HILL, LIMITED PARTNERSHIP	TN
CHAPEL HOUSING LIMITED PARTNERSHIP	MD
CHARLES STREET ASSOCIATES LIMITED PARTNERSHIP	CT
CHARLESTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHARNEY ASSOCIATES LIMITED PARTNERSHIP	WA
CHATEAU GARDENS LIMITED PARTNERSHIP	CA
CHEEK ROAD LIMITED PARTNERSHIP	NC
CHELSEA PLACE, LIMITED PARTNERSHIP	TN
CHELSEA RENAISSANCE L.P.	KS
CHESAPEAKE APARTMENTS JV GP, LLC	DE
CHESAPEAKE APARTMENTS JV, L.P.	DE
CHESAPEAKE-OXFORD ASSOCIATES L.P.	IN
CHESAPEAKE-OXFORD COUNTY ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
CHESTERFIELD HOUSING ASSOCIATES LIMITED PARTNERSHIP	SC
CHESTNUT HILL ASSOCIATES LIMITED PARTNERSHIP	DE
CHESWICK-OXFORD ASSOCIATES, L.P.	IN
CHICKASAW-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHIDESTER PLACE LIMITED DIVIDEND HOUSING ASSOCIATION	MI
CHILDRESS MANOR APARTMENTS	TX
CHIMNEY RIDGE ASSOCIATES, L.P.	TX
CHIMNEYS-OXFORD ASSOCIATES L.P.	IN
CHIMNEYTOP-OXFORD ASSOCIATES L.P.	IN
CHURCH STREET ASSOCIATES LIMITED PARTNERSHIP	IL
CHURCHVIEW GARDENS LIMITED PARTNERSHIP	PA
CIDER MILL ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP	PA
CIMARRON ACQUISITION, L.P.	MO
CINCINNATI CORPORATION	MD
CINCINNATI-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CITRUS GROVE JV GP, LLC	DE
CITRUS GROVE JV, L.P.	DE
CITRUS PARK ASSOCIATES, LTD.	FL
CITRUS SUNSET JV GP, LLC	DE
CITRUS SUNSET JV, LLC	DE
CITY HEIGHTS DEVELOPMENT COMPANY	PA
CITY LINE ASSOCIATES LIMITED PARTNERSHIP	VA
CITY TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
CLAY COURTS ASSOCIATES LIMITED PARTNERSHIP	MD
CLAYTON ASSOCIATES LIMITED PARTNERSHIP	WA
CLEAR LAKE LAND PARTNERS, LTD.	TX
CLINTON MANOR, A LIMITED PARTNERSHIP	SC
CLOVER RIDGE EAST LIMITED PARTNERSHIP	IL
CLOVERLANE FOUR CORPORATION	MD
CLOVERLANE FOUR-OXFORD LIMITED PARTNERSHIP	MD
CLOVERLANE II ASSOCIATES LIMITED PARTNERSHIP	MI

Entity Name	State
CLOVERLANE III CORPORATION	MD
CLOVERLANE III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CLUB APARTMENT ASSOCIATES LIMITED PARTNERSHIP	NC
C-O CORPORATION	MD
COACHLIGHT APARTMENTS CO.	MI
COATESVILLE TOWERS	PA
COBBLE CREEK ASSOCIATES LLC	NY
COLCHESTER STAGE II COMPANY	MI
COLD HARBOR PARTNERSHIP, A VIRGINIA LIMITED PARTNERSHIP	VA
COLLEGE HEIGHTS LIMITED PARTNERSHIP	MS
COLLEGE PARK APARTMENTS, A LIMITED PARTNERSHIP	PA
COLLEGE PARK ASSOCIATES LIMITED PARTNERSHIP	DC
COLLEGE TRACE APARTMENTS, LTD.	FL
COLONEL I-OXFORD LIMITED PARTNERSHIP	MD
COLONIAL CREST LIMITED PARTNERSHIP	IL
COLONIAL TERRACE I ASSOCIATES LIMITED PARTNERSHIP	GA
COLONIAL TERRACE II ASSOCIATES LIMITED PARTNERSHIP	GA
COLONY APARTMENTS COMPANY, LTD.	AL
COLONY HOUSE APARTMENTS, LTD.	CA
COLONY OF SPRINGDALE ASSOCIATES, LTD.	TX
COLONY OF SPRINGDALE PROPERTIES, INC.	TX
COLONY-REO, L.P.	TX
COLUMBUS III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COLUMBUS SQUARE ASSOCIATES I LIMITED PARTNERSHIP	MO
COLUMBUS SQUARE ASSOCIATES II LIMITED PARTNERSHIP	MO
COMBINED PROPERTIES LIMITED PARTNERSHIP	WA
COMMENCEMENT TERRACE ASSOCIATES	WA
COMMUNITY CIRCLE II, LTD.	OH
COMMUNITY CIRCLE, LTD.	OH
COMMUNITY DEVELOPERS OF HIGH POINT LIMITED PARTNERSHIP	NC
COMMUNITY DEVELOPERS OF PRINCEVILLE LIMITED PARTNERSHIP	NC
CONCAP CCP/IV RIVER’S EDGE PROPERTIES, INC.	TX
CONCAP CCP/IV STRATFORD PLACE PROPERTIES, INC.	TX
CONCAP CITADEL ASSOCIATES, LTD.	TX
CONCAP EQUITIES, INC.	DE
CONCAP HOLDINGS, INC.	TX
CONCAP RIVER’S EDGE ASSOCIATES, LTD.	TX
CONCAP STRATFORD ASSOCIATES, LTD.	TX
CONCAP VILLAGE GREEN ASSOCIATES, LTD.	TX
CONCORD HOUSES ASSOCIATES	MA
CONGRESS PARK ASSOCIATES	DC
CONGRESS PARK ASSOCIATES II	DC
CONGRESS REALTY COMPANIES LIMITED PARTNERSHIP	MA
CONGRESS REALTY CORP.	MA
CONIFER 116	WA
CONIFER MEDFORD	OR
CONNECTICUT COLONY ASSOCIATES LIMITED PARTNERSHIP	GA
CONSOLIDATED CAPITAL EQUITY PARTNERS/TWO L.P.	CA
CONSOLIDATED CAPITAL GROWTH FUND	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/3	CA
CONSOLIDATED CAPITAL PROPERTIES III	CA
CONSOLIDATED CAPITAL PROPERTIES IV	CA
CONSOLIDATED CAPITAL PROPERTIES V	CA
CONSOLIDATED CAPITAL PROPERTIES VI	CA
CONTINENTAL APARTMENTS	MI
CONTINENTAL PLAZA ASSOCIATES LIMITED PARTNERSHIP	IL
CONTINENTAL PLAZA LIMITED PARTNERSHIP	IL
COOPER RIVER PROPERTIES, L.L.C.	DE
COOPER’S POINTE CPGF 22, L.P.	DE
COPPER CHASE APARTMENTS JV GP, LLC	DE
COPPER CHASE APARTMENTS JV, L.P.	DE
COPPER CHASE ASSOCIATES	IL
COPPER CHASE PARTNERS L.P.	IL
COPPER MILL CPGF 22, L.P.	DE

Entity Name	State
COPPERFIELD APARTMENTS JV GP, LLC	DE
COPPERFIELD APARTMENTS JV, L.P.	TX
COPPERWOOD IV LIMITED PARTNERSHIP	TX
COPPERWOOD LIMITED PARTNERSHIP	TX
COPPERWOOD PRESERVATION, LP	TX
CORAL PALM JOINT VENTURE	CA
CORINTH SQUARE ASSOCIATES	KS
COTTONWOOD PARK HOUSING PARTNERS, A COLORADO LIMITED PARTNERSHIP	CO
COUCH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COUCH-OXFORD, L.L.C.	MD
COUNTRY BROOK-OXFORD ASSOCIATES	IL
COUNTRY LAKES ASSOCIATES TWO LIMITED PARTNERSHIP	IL
COUNTRY VILLA ASSOCIATES, L.P.	IN
COUNTRYBROOK ASSOCIATES, L.P.	OH
COURTS OF CICERO II L.P.	IL
COURTYARD-OXFORD ASSOCIATES L.P.	IN
COVENTRY SQUARE APARTMENTS JV GP, LLC	DE
COVENTRY SQUARE APARTMENTS JV, L.P.	TX
CPF 16 WOODS OF INVERNESS GP, L.L.C.	SC
CPF MISTY WOODS GP, L.L.C.	SC
CPF XIV/ST. CHARLESTON, INC.	NV
CPF XIV/SUN RIVER, INC.	AZ
CPF XIV/TORREY PINES, INC.	NV
CPF XV/LAKESIDE PLACE, INC.	TX
CPGF 22 COOPER’S POINTE GP, L.L.C.	SC
CPGF 22 COPPER MILL GP, L.L.C.	SC
CPGF 22 FOUR WINDS GP, L.L.C.	SC
CPGF 22 HAMPTON GREENS GP, L.L.C.	SC
CPGF 22 PLANTATION CREEK GP, L.L.C.	SC
CPGF 22 WOOD CREEK GP, L.L.C.	SC
CRA INVESTORS, LTD.	TX
CRAGIN SERVICE CORPORATION	IL
CRC CONGRESS REALTY CORP.	MA
CRC SCOTCH CORP.	MA
CREEKSIDE GARDENS INVESTMENT COMPANY	CO
CREEKSIDE INVESTMENT COMPANY	ID
CREEKVIEW ASSOCIATES	PA
CREVENNA OAKS PRESERVATION, L.P.	DE
CROCKETT MANOR APARTMENTS, A LIMITED PARTNERSHIP
CROSLAND HOUSING ASSOCIATES LIMITED PARTNERSHIP	SC
CROSSINGS OF BELLEVUE JV GP, LLC	DE
CROSSINGS OF BELLEVUE JV, L.P.	DE
CROWS NEST PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
CRPTEX, INC.	TX
CUMBERLAND COURT ASSOCIATES	PA
CYPRESS GARDENS LIMITED PARTNERSHIP	CA
CYPRESS LANDING ASSOCIATES	IL
CYPRESS LANDING LIMITED PARTNERSHIP	IL
D & B HOUSING OPPORTUNITIES LIMITED PARTNERSHIP IV	MO
DALLAS GLEN OAKS ASSOCIATES, L.P.	TX
DALLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
DAMEN COURT ASSOCIATES LIMITED PARTNERSHIP	IL
DARBY TOWNHOUSES ASSOCIATES	PA
DARBY TOWNHOUSES LIMITED PARTNERSHIP	PA
DARBY TOWNHOUSES PRESERVATION GENERAL PARTNER, L.L.C.	DE
DARBY TOWNHOUSES PRESERVATION, LP	PA
DAVIDSON DIVERSIFIED PROPERTIES, INC.	TN
DAVIDSON DIVERSIFIED REAL ESTATE I, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE II, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE III GP, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE III, L.P.	DE
DAVIDSON GP, L.L.C.	SC
DAVIDSON GROWTH PLUS GP CORPORATION	DE
DAVIDSON GROWTH PLUS GP LIMITED PARTNERSHIP	DE
DAVIDSON GROWTH PLUS, L.P.	DE
DAVIDSON III GP LIMITED PARTNERSHIP	SC

Entity Name	State
DAVIDSON INCOME GP LIMITED PARTNERSHIP	DE
DAVIDSON INCOME REAL ESTATE, L.P.	DE
DAVIDSON IRE ASSOCIATES, L.P.	SC
DAVIDSON PROPERTIES, INC.	TN
DAWSON SPRINGS, LTD.	OH
DAYTON III CORPORATION	MD
DAYTON III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
DAYTONA VILLAGE, LTD	OH
DBI PARKER HOUSE LIMITED PARTNERSHIP	MD
DBL AIRPORT VALLEY LIMITED PARTNERSHIP	AZ
DBL PROPERTIES CORPORATION	NY
DECATUR ARMS, LIMITED PARTNERSHIP	NV
DECATUR MEADOWS HOUSING PARTNERS, L.P.	MS
DEERCROSS-OXFORD ASSOCIATES, L.P.	IN
DEERFIELD APARTMENTS, L.L.C.	SC
DELAVAN MATURE ADULT HOUSING, L.L.C.	WI
DELCAR-S, LTD.	TX
DELCAR-T LIMITED PARTNERSHIP	TX
DELHAVEN MANOR, LTD.	MS
DELIVERANCE TEMPLE APARTMENTS NO. 2 LIMITED PARTNERSHIP	CA
DELTA SQUARE-OXFORD LIMITED PARTNERSHIP	MD
DELTA SQUARE-OXFORD, L.L.C.	MD
DENNY PLACE LIMITED PARTNERSHIP	CA
DESHLER APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	NY
DFW APARTMENT INVESTORS LIMITED PARTNERSHIP	DE
DFW RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
DIAKONIA ASSOCIATES	RI
DILLON PLACE ASSOCIATES LIMITED PARTNERSHIP	CT
DIP LIMITED PARTNERSHIP	VA
DIP LIMITED PARTNERSHIP II	VA
DISCOVERY LIMITED PARTNERSHIP	MD
DIVERSIFIED EQUITIES, LIMITED	TN
D-O ASSOCIATES, L.L.C.	MD
D-O CORPORATION	MD
DORAL GARDEN ASSOCIATES	PA
DORAL LIMITED PARTNERSHIP	PA
DOUGLAS STREET LANDINGS, LTD.	TX
DOYLE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES II LIMITED PARTNERSHIP	NY
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES III	NY
DRUID HILLS APARTMENTS LIMITED PARTNERSHIP	SC
DUKE MANOR ASSOCIATES	PA
DUNLOP TOBACCO ASSOCIATES LIMITED PARTNERSHIP	MD
DUQUESNE ASSOCIATES NO. 1	PA
DUTTON PARTNERS	MD
DUTTON-OXFORD LIMITED PARTNERSHIP	MD
EAGLE’S NEST PARTNERSHIP	TX
EAST CENTRAL TOWERS ASSOCIATES LIMITED PARTNERSHIP	IN
EAST HAMPTON LIMITED PARTNERSHIP	GA
EAST HAVEN REAL ESTATE ASSOCIATES LIMITED PARTNERSHIP	MA
EAST WINDSOR 255 LIMITED PARTNERSHIP	DE
EAST WINDSOR 255, INC.	DE
EASTGATE APARTMENTS, A LIMITED PARTNERSHIP	IA
EASTGREEN, LIMITED PARTNERSHIP	TN
EASTON TERRACE I ASSOCIATES LIMITED PARTNERSHIP	TX
EASTON TERRACE II ASSOCIATES LIMITED PARTNERSHIP	TX
EASTRIDGE APARTMENTS A LIMITED PARTNERSHIP	PA
EASTRIDGE ASSOCIATES	PA
ECHELON TOWERS, LTD.	NJ
ECO VILLAGE, LTD	OH
EDEN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
EDGEWOOD ASSOCIATES	WA
EDGEWOOD HOUSING ASSOCIATES, L.P.	GA
EDGEWOOD II ASSOCIATES LIMITED PARTNERSHIP	GA
EDGEWOOD, A LIMITED PARTNERSHIP	AR
EDMOND ESTATES LIMITED PARTNERSHIP	AL

Entity Name	State
EIGHTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
EL CAZADOR LIMITED PARTNERSHIP	CA
EL CORONADO APTS., LTD.	TX
ELDERLY DEVELOPMENT WESTMINSTER, A CALIFORNIA LIMITED PARTNERSHIP	CA
ELDERLY HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
ELKHART TOWN AND COUNTRY LIMITED PARTNERSHIP	IN
ELM CREEK LIMITED PARTNERSHIP	IL
ELMS COMMON ASSOCIATES	CT
ENGLISH MANOR JOINT VENTURE	TX
ENGLISH MANOR PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
ESBRO LIMITED PARTNERSHIP	AZ
EUSTIS APARTMENTS, LTD.	FL
EVEREST INVESTORS 5, LLC	CA
EVEREST WINGFIELD, L.P.	KS
EVERETT SQUARE PLAZA ASSOCIATES	MA
EVERGREEN CLUB LIMITED PARTNERSHIP	MA
FAIRBURN AND GORDON ASSOCIATES II LIMITED PARTNERSHIP	GA
FAIRBURN AND GORDON ASSOCIATES LIMITED PARTNERSHIP	GA
FAIRFIELD ONE-OXFORD LIMITED PARTNERSHIP	MD
FAIRLAWN GREEN ACQUISITION, L.P.	KS
FAIRMEADOWS LIMITED PARTNERSHIP	TX
FAIRMONT #1 LIMITED PARTNERSHIP	DC
FAIRMONT #2 LIMITED PARTNERSHIP	DC
FAIRVIEW GARDENS LIMITED PARTNERSHIP	SC
FAIRWIND ASSOCIATES, LTD.	WA
FAIRWOOD ASSOCIATES	CA
FARMINGDALE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IL
FAYETTE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
FAYETTE-OXFORD CORPORATION	MD
FEDERAL SQUARE VILLAGE LIMITED PARTNERSHIP	CO
FERNCLIFF LIMITED PARTNERSHIP	VA
FERNWOOD LTD., LIMITED PARTNERSHIP	MA
FIELD ASSOCIATES	RI
FIFTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
FILLMORE INVESTORS LIMITED, A LIMITED PARTNERSHIP	VA
FILLMORE PLACE APARTMENTS LIMITED PARTNERSHIP	AZ
FINLAY INTERESTS 2, LTD.	FL
FINLAY INTERESTS MT 2, LTD.	FL
FIRST ALEXANDRIA ASSOCIATES LIMITED PARTNERSHIP	VA
FIRST SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
FIRST WINTHROP CORPORATION	DE
FISH CREEK PLAZA, LTD	OH
FISHERMAN’S LANDING APARTMENTS LIMITED PARTNERSHIP	FL
FISHERMAN’S LANDING JV GP, LLC	DE
FISHERMAN’S LANDING JV, L.P.	DE
FISHERMAN’S VILLAGE-OXFORD ASSOCIATES, L.P.	IN
FISHERMAN’S WHARF PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
FISHWIND CORPORATION	MD
FLAMINGO MIAMI, LLC	DE
FLATBUSH NSA ASSOCIATES LIMITED PARTNERSHIP	NY
FLORENCE GARDENS DEVELOPMENT CO., LIMITED PARTNERSHIP	CA
FLORIDA HOUSE — OXFORD ASSOCIATES	IL
FMI LIMITED PARTNERSHIP	PA
FONDREN COURT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
FOOTHILL CHIMNEY ASSOCIATES LIMITED PARTNERSHIP	GA
FOOTHILL GARDENS (CALIFORNIA), LIMITED PARTNERSHIP	CA
FOREST APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	OH
FOREST GARDENS ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
FOREST PARK ELDERLY ASSOCIATES LIMITED PARTNERSHIP	MO
FOREST PARK SOUTH, LTD.	FL
FORT CARSON ASSOCIATES LIMITED PARTNERSHIP	CO
FORT COLLINS COMPANY, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
FOUNTAIN PLACE-OXFORD ASSOCIATES, L.P.	IN
FOUR QUARTERS HABITAT APARTMENTS ASSOCIATES, LTD.	FL
FOUR WINDS CPGF 22, L.P.	DE
FOURTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD

Entity Name	State
FOX ASSOCIATES ‘84
FOX CAPITAL MANAGEMENT CORPORATION	CA
FOX GROWTH PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX PARTNERS	CA
FOX PARTNERS II	CA
FOX PARTNERS III	CA
FOX PARTNERS IV	CA
FOX PARTNERS IX	CA
FOX PARTNERS V	CA
FOX PARTNERS VIII	CA
FOX REALTY INVESTORS	CA
FOX RUN AP XI, L.P.	SC
FOX RUN APARTMENTS, LTD.	TX
FOX STRATEGIC HOUSING INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX STRATEGIC HOUSING INCOME PARTNERS, INC.	CA
FOX VALLEY TWO-OXFORD LIMITED PARTNERSHIP	MD
FOX VALLEY-OXFORD LIMITED PARTNERSHIP	MD
FOXFIRE APARTMENTS V LIMITED PARTNERSHIP	SC
FOXFIRE ASSOCIATES LIMITED PARTNERSHIP	SC
FOXFIRE LIMITED DIVIDEND HOUSING ASSOCIATION	MI
FOXWOOD II-REO, L.P.	TX
FRANKLIN CHANDLER ASSOCIATES	PA
FRANKLIN CHAPEL HILL ASSOCIATES	PA
FRANKLIN EAGLE ROCK ASSOCIATES	PA
FRANKLIN HOUSING ASSOCIATES (A DELAWARE LIMITED PARTNERSHIP)	DE
FRANKLIN NEW YORK AVENUE ASSOCIATES	PA
FRANKLIN PARK LIMITED PARTNERSHIP	PA
FRANKLIN PHEASANT RIDGE ASSOCIATES	PA
FRANKLIN PINERIDGE ASSOCIATES	PA
FRANKLIN SQUARE SCHOOL ASSOCIATES LIMITED PARTNERSHIP	MD
FRANKLIN VICTORIA ASSOCIATES I	TX
FRANKLIN WOODS ASSOCIATES	PA
FRANKLIN WOODS LTD	OH
FRAZIER PARK APARTMENTS LIMITED PARTNERSHIP	CA
FREDERICKSBURG-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
FREELAND ASSOCIATES, LTD.	PA
FREEMAN EQUITIES, LIMITED	TN
FRIENDSET HOUSING COMPANY LIMITED PARTNERSHIP	NY
FRIENDSHIP COURT LIMITED PARTNERSHIP	SC
FRIO HOUSING, LTD.	TX
FRP LIMITED PARTNERSHIP	PA
G.P. MUNICIPAL HOLDINGS, L.L.C.	DE
G.W. CARVER LIMITED	FL
GADSDEN TOWERS, LTD.	AL
GALION LIMITED PARTNERSHIP	OH
GALLERIA OFFICE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
GALLERIA PARK ASSOCIATES LIMITED PARTNERSHIP	MA
GARDEN COURT ASSOCIATES	CA
GARDENVIEW-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
GARFIELD HILL ASSOCIATES LIMITED PARTNERSHIP	DC
GARY MANOR ASSOC. LIMITED PARTNERSHIP	IN
GATE MANOR APARTMENTS, LTD., A TENNESSEE LIMITED PARTNERSHIP	TN
GATES MILLS I LIMITED PARTNERSHIP	OH
GATEWAY VILLAGE ASSOCIATES	MI
GATEWAY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GC SOUTHEAST PARTNERS, L.P.	DE
GENESEE GARDENS ASSOCIATES LIMITED PARTNERSHIP	NY
GEORGETOWN 20Y APARTMENTS, L.L.C.	DE
GEORGETOWN AIP II, L.P.	SC
GEORGETOWN OF COLUMBUS ASSOCIATES, L.P.	DE
GEORGETOWN WOODS LAND DEVELOPMENT, LP	IN
GLADYS HAMPTON HOUSES ASSOCIATES LIMITED PARTNERSHIP	NY
GLEN HOLLOW LIMITED PARTNERSHIP	IL
GLENBROOK LIMITED PARTNERSHIP	MA
GLENDALE TERRACE LIMITED PARTNERSHIP	SC
GLENOAKS TOWNHOMES LIMITED PARTNERSHIP	CA

Entity Name	State
GLENWOOD-OXFORD HOUSING ASSOCIATION LIMITED PARTNERSHIP	IN
GOLDEN APARTMENTS I, LIMITED PARTNERSHIP	NV
GOLDEN APARTMENTS II, LIMITED PARTNERSHIP	NV
GOLER METROPOLITAN APARTMENTS LIMITED PARTNERSHIP	NC
GOOSE HOLLOW VILLAGE LIMITED PARTNERSHIP	OR
GOTHAM APARTMENTS, LIMITED PARTNERSHIP	MO
GOVERNORS PARK APARTMENTS VII LIMITED PARTNERSHIP	SC
GOVERNOURS ASSOCIATES, L.P.	DE
GP REAL ESTATE SERVICES II INC.	DE
GP SERVICES II, INC.	SC
GP SERVICES III, INC.	DE
GP SERVICES IV, INC.	SC
GP SERVICES IX, INC.	SC
GP SERVICES V, INC.	SC
GP SERVICES VI, INC.	SC
GP SERVICES XI, INC.	SC
GP SERVICES XIII, INC.	SC
GP SERVICES XIX, INC.	SC
GP SERVICES XV, INC.	SC
GP SERVICES XVII, INC.	SC
GP SERVICES XVIII, INC.	SC
GP-OP PROPERTY MANAGEMENT, LLC	DE
GRANADA AIPL 6, INC.	TX
GRANADA AIPL6, A TEXAS LIMITED PARTNERSHIP	TX
GRANDLAND REALTY ASSOCIATES	GA
GRANDVIEW APARTMENTS, A LIMITED PARTNRESHIP	AR
GRANDVIEW HOMES LIMITED PARTNERSHIP	CA
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, II	NV
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, IV	NV
GREAT SOUTHWEST GP, L.L.C.	SC
GREAT SOUTHWEST INDUSTRIAL, L.P.	SC
GREATER HARTFORD ASSOCIATES LIMITED PARTNERSHIP	CT
GREEN MOUNTAIN MANOR LIMITED PARTNERSHIP	CO
GREEN TRAILS LIMITED PARTNERSHIP	IL
GREENBRIAR-OXFORD ASSOCIATES L.P.	IN
GREENFAIR TOWER II CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
GREENFAIR-DCW CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
GREENFIELD APARTMENTS LIMITED PARTNERSHIP	VA
GREENFIELD LIMITED PARTNERSHIP	VA
GREENSBORO-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GREENSPRING-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GREENTREE ASSOCIATES	IL
GREENVILLE ARMS, A LIMITED PARTNERSHIP	SC
GREENVILLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GREENWOOD VILLA APARTMENTS, LTD.	KY
GROSVENOR HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
GROSVENOR HOUSE TWO LIMITED PARTNERSHIP	MD
GROVE PARK VILLAS, LTD.	FL
GRUPO ALN SANTA FE, LLC	DE
GSSW WOODS ON THE FAIRWAY-REO, L.P.	TX
GSSW-REO DALLAS, L.P.	TX
GSSW-REO LIMITED PARTNERSHIP, II (SC)	SC
GSSW-REO PEBBLE CREEK, L.P.	TX
GSSW-REO PROVIDENCE PLACE, LIMITED PARTNERSHIP	TX
GSSW-REO TIMBERLINE LIMITED PARTNERSHIP	TX
GULF COAST HOLDINGS, LTD.	AL
GULF COAST PARTNERS, LTD.	CA
GULFGATE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
GULFPORT APARTMENTS, LTD., LIMITED PARTNERSHIP	MS
GULFWAY LIMITED PARTNERSHIP	TX
GWYNEDD-OXFORD LIMITED PARTNERSHIP	PA
H.R.H. PROPERTIES I, LTD.	OH
HAILI ASSOCIATES	HI
HAINES ASSOCIATES LIMITED PARTNERSHIP	WA
HALLS MILL, LTD.	AL
HAMLIN ESTATES LIMITED PARTNERSHIP	CA

Entity Name	State
HAMPTON GREENS CPGF 22, L.P.	DE
HAMPTON HILL APARTMENTS JV GP, LLC	DE
HAMPTON HILL APARTMENTS JV, L.P.	TX
HARBOR LANDING AP XI, L.P.	SC
HARBOR RIDGE II ASSOCIATES LIMITED PARTNERSHIP	OH
HARBOR RIDGE III ASSOCIATES LIMITED PARTNERSHIP	OH
HARLAN ASSOCIATES, LTD.	MO
HAROLD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	NY
HAROLD HOUSE LIMITED PARTNERSHIP	FL
HARRIS PARK LIMITED PARTNERSHIP	NY
HASTINGS GREEN PARTNERS, LTD. A TEXAS LIMITED PARTNERSHIP	TX
HASTINGS PLACE APARTMENTS JV GP, LLC	DE
HASTINGS PLACE APARTMENTS JV, L.P.	TX
HATILLO HOUSING ASSOCIATES	MA
HAWTHORNE PLAZA ASSOCIATES LIMITED PARTNERSHIP	MO
HC/OAC, L.L.C.	MD
HCW GENERAL PARTNER, LIMITED PARTNERSHIP	TX
HCW PENSION REAL ESTATE FUND LIMITED PARTNERSHIP	MA
HEATHERWOOD-REO, L.P.	TX
HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	NY
HEMET ESTATES LIMITED PARTNERSHIP	CA
HEMINGWAY HOUSING ASSOCIATES LIMITED PARTNERSHIP	SC
HENRIETTA-OXFORD LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP	MD
HERITAGE PARK II INC.	DE
HERITAGE PARK INVESTORS, INC.	CA
HERITAGE PARK/MRA, INC.	CA
HERITAGE SQUARE, LTD.	TX
HERITAGE VILLAGE LIMITED PARTNERSHIP	CT
HHP L.P.	DE
HIBBEN FERRY I APARTMENT PARTNERS, L.P.	DE
HIBBEN FERRY RECREATION, INC.	SC
HICKORY HEIGHTS APARTMENTS, A LIMITED PARTNERSHIP	SC
HICKORY RIDGE ASSOCIATES, LTD.	FL
HIGHLAND PARK PARTNERS	IL
HIGHLANDS VILLAGE II, LTD.	FL
HIGHLAWN PLACE LIMITED PARTNERSHIP	WV
HIGHRIDGE ASSOCIATES, L.P.	DE
HILLCREST GREEN APARTMENTS, LTD.	OK
HILLCRESTE PROPERTIES INC.	DE
HILLSBOROUGH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
HILLSDALE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
HILLSIDE VILLAGE ASSOCIATES	PA
HILLTOP APARTMENTS ASSOCIATES	PA
HILLTOP APARTMENTS, PHASE II LIMITED PARTNERSHIP	MO
HILLTOP APARTMENTS, PHASE I LIMITED PARTNERSHIP	MO
HILLTOP LIMITED PARTNERSHIP	NC
HIMBOLA MANOR — PARTNERSHIP SERVICES, INC. LTD., A PARTNERSHIP	LA
HINTON HOUSE ASSOCIATES LIMITED PARTNERSHIP	WV
HISTORIC PROPERTIES INC.	DE
HIVIEW GARDENS DEVELOPMENT COMPANY	PA
HMI PROPERTY MANAGEMENT (ARIZONA), INC.	AZ
HMI PROPERTY MANAGEMENT, INC.	CT
HOLBROOK ENTERPRISES, INC.	IL
HOLLIDAY ASSOCIATES LIMITED PARTNERSHIP	DC
HOLLIDAYSBURG LIMITED PARTNERSHIP	PA
HOLLOWS ASSOCIATES LIMITED PARTNERSHIP	NY
HOLLY POINT ASSOCIATES, A KENTUCKY LIMITED PARTNERSHIP	KY
HOLLYBUSH GARDENS ASSOCIATES	NJ
HOME OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
HOMECORP INVESTMENTS, LTD.	AL
HOME-OXFORD CORPORATION	MD
HOSPITALITY INNS JACKSONVILLE, LTD. II	FL
HOSPITALITY INNS PENSACOLA, LTD.	FL
HOSPITALITY INNS PENSACOLA, LTD. II	FL
HOSPITALITY PARTNERS II, A CALIFORNIA LIMITED PARTNERSHIP	CA
HOSPITALITY PENSACOLA PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA

Entity Name	State
HOUSING ASSISTANCE OF MT. DORA, LTD.	FL
HOUSING ASSISTANCE OF ORANGE CITY, LTD.	FL
HOUSING ASSISTANCE OF SEBRING, LTD.	FL
HOUSING ASSISTANCE OF VERO BEACH, LTD.	FL
HOUSING ASSOCIATES LIMITED	CA
HOUSING INVESTORS LIMITED	CA
HOUSING INVESTORS LIMITED	CA
HOUSING PARTNERSHIP INVESTMENTS LIMITED	CA
HOUSING PROGRAMS CORPORATION II	DE
HOUSING PROGRAMS LIMITED, A CALIFORNIA LIMITED PARTNERSHIP	CA
HRHP PARTNERS, L.P.	DE
HUDSON STREET APARTMENTS LIMITED PARTNERSHIP	CA
HUDSON TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
HUNT CLUB ASSOCIATES, LTD.	TX
HUNT CLUB PARTNERS, L.L.C.	MD
HUNT CLUB/SADDLEBROOK L.L.C.	MD
HUNTERS CREEK JV GP, LLC	DE
HUNTERS CREEK JV, LLC	DE
HUNTERS GLEN (PHASE I) AP XII LIMITED PARTNERSHIP	SC
HUNTERS GLEN AP XII LIMITED PARTNERSHIP	SC
HUNTERS GLEN JV GP, LLC	DE
HUNTERS GLEN JV, L.P.	DE
HUNTERS GLEN PHASE I GP, L.L.C	SC
HUNTERS GLEN PHASE V GP, L.L.C.	SC
HUNTERS RUN PARTNERS, LTD.	GA
HUNTERS RUN PROPERTIES CORPORATION	GA
HURBELL I LIMITED PARTNERSHIP	NC
HURBELL II LIMITED PARTNERSHIP	SC
HURBELL III LIMITED PARTNERSHIP	NC
HURBELL IV LTD.	AL
HYATTSVILLE HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
HYATTSVILLE PROPERTIES LIMITED PARTNERSHIP	MD
HYDE PARK APARTMENTS LIMITED PARTNERSHIP	MO
IDA TOWER	PA
IFT FINANCING I	DE
IH, INC.	DE
INDIAN VALLEY I LIMITED PARTNERSHIP	OH
INDIAN VALLEY II LIMITED PARTNERSHIP	OH
INDIAN VALLEY III LIMITED PARTNERSHIP	OH
INDIANA MORTGAGE & INVESTMENT CO INC	IN
INGRAM SQUARE APARTMENTS, LTD.	TX
INTEGRATED PROPERTIES, INC.	RI
INTOWN WEST ASSOCIATES LIMITED PARTNERSHIP	CT
IPGP, INC.	DE
IPLP ACQUISITION I LLC	DE
IPLP MIDRISE, L.L.C.	DE
IPT I LLC	DE
IRONMAN HOUSING ASSOCIATION	OK
ISLP, LIMITED PARTNERSHIP	DE
ISTC CORPORATION	DE
IVANHOE ASSOCIATES LIMITED PARTNERSHIP	PA
J M PROPERTY INVESTORS 1984, L.P.	DE
J M PROPERTY INVESTORS 1985, L.P.	DE
J.W. ENGLISH SWISS VILLAGE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
J.W. ENGLISH, CAMELOT APARTMENTS, A TEXAS LIMITED PARTNERSHIP	TX
J.W. ENGLISH, FONDREN COURT PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
JACARANDA-OXFORD LIMITED PARTNERSHIP	MD
JACARANDA-OXFORD, L.L.C.	MD
JACQUES-MILLER ASSOCIATES	TN
JACQUES-MILLER INCOME FUND L.P. — II	DE
JACQUES-MILLER, INC.	TN
JAMES COURT ASSOCIATES	ID
JAMES-OXFORD LIMITED PARTNERSHIP	MD
JAMESTOWN VILLAGE ASSOCIATES	PA
JARDINES DE MAYAGUEZ LIMITED PARTNERSHIP	MD
JENNY LIND HALL	MO

Entity Name	State
JENNY LIND HALL SECOND LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
JERSEY PARK ASSOCIATES LIMITED PARTNERSHIP	VA
JFK ASSOCIATES LIMITED PARTNERSHIP	NC
JMA EQUITIES, L.P.	DE
JOHNSTON SQUARE ASSOCIATES	MD
JOHNSTON SQUARE ASSOCIATES LIMITED PARTNERSHIP	MD
JOHNSTOWN/CONSOLIDATED INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
JUNIPER PARK LIMITED PARTNERSHIP	DE
JUPITER-I, L.P.	DE
JUPITER-II, L.P.	DE
JVL SIXTEEN LIMITED PARTNERSHIP	MO
KALMIA APARTMENTS LIMITED PARTNERSHIP	SC
KEMAR TOWNHOUSE ASSOCIATES, L.P.	IN
KENDALL TOWNHOME INVESTORS, LTD.	FL
KENNEDY BOULEVARD ASSOCIATES	PA
KENNEDY BOULEVARD ASSOCIATES II, L.P.	PA
KENNEDY BOULEVARD ASSOCIATES III, L.P.	PA
KENNEDY BOULEVARD ASSOCIATES IV, L.P.	PA
KENNEDY BOULEVARD I GP, L.L.C.	SC
KENNEDY BOULEVARD II GP, L.L.C	SC
KENNEDY BOULEVARD III GP, L.L.C.	SC
KENNEDY HOMES LIMITED PARTNERSHIP	FL
KENNETH ARMS	CA
KENOSHA GARDENS ASSOCIATES LIMITED PARTNERSHIP OF WISCONSIN	WI
KENTON DEVELOPMENT CO.	MO
KENTON VILLAGE, LTD.	OH
KENTON-OXFORD ASSOCIATES, L.P.	IN
KENYON HOUSE CO.	WA
KERN VILLA LIMITED PARTNERSHIP	CA
KETTERING-OXFORD ASSOCIATES L.P.	IN
KEY PARKWAY WEST ASSOCIATES LIMITED PARTNERSHIP	MD
KIMBERTON APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	DE
KINARD LIMITED PARTNERSHIP	SC
KING TOWERS ASSOCIATES LIMITED PARTNERSHIP	OH
KING-BELL ASSOCIATES LIMITED PARTNERSHIP	OR
KINGS ROW ASSOCIATES	NJ
KINGS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
KINGSTON GREENE ASSOCIATES LTD	OH
KINSEY-OXFORD ASSOCIATES, L.P.	OH
KIRKMAN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
KNOLLCREST APARTMENTS LIMITED PARTNERSHIP	TN
KOHLER GARDENS APARTMENTS	CA
KONA PLUS ASSOCIATES LIMITED PARTNERSHIP	WA
KOOLAU HOUSING ASSOCIATES	HI
L.M. ASSOCIATES LIMITED PARTNERSHIP	OH
LA BROADCAST CENTER GP LLC	DE
LA BROADCAST CENTER QRS INC.	DE
LA CANYON TERRACE GP LLC	DE
LA CANYON TERRACE LP	DE
LA CANYON TERRACE QRS INC.	DE
LA CENTINELA GP LLC	DE
LA CENTINELA LLC	DE
LA CENTINELA QRS INC.	DE
LA COLINA PARTNERS, LTD.	CA
LA COLINA RANCH APARTMENTS, LTD.	TX
LA CREEKSIDE GP LLC	DE
LA CREEKSIDE LP	DE
LA CREEKSIDE QRS INC.	DE
LA CRESCENT GARDENS GP LLC	DE
LA CRESCENT GARDENS LP	DE
LA CRESCENT GARDENS QRS INC.	DE
LA FONTENAY, L.L.C.	SC
LA HILLCRESTE APARTMENTS LLC	DE
LA HILLCRESTE GP LLC	DE
LA HILLCRESTE LP	DE
LA HILLCRESTE MEZZANINE MEMBER LLC	DE

Entity Name	State
LA HILLCRESTE QRS INC.	DE
LA INDIAN OAKS GP LLC	DE
LA INDIAN OAKS LP	DE
LA INDIAN OAKS QRS INC.	DE
LA JOLLA PARTNERSHIP	TX
LA LAKES GP LLC	DE
LA LAKES LP	DE
LA LAKES QRS INC.	DE
LA LOMA ASSOCIATES LIMITED PARTNERSHIP	CA
LA MALIBU CANYON GP LLC	DE
LA MALIBU CANYON LP	DE
LA MALIBU CANYON QRS INC.	DE
LA NEW HAVEN PLAZA LP	DE
LA PARK LA BREA A LLC	DE
LA PARK LA BREA B LLC	DE
LA PARK LA BREA C LLC	DE
LA PARK LA BREA LLC	DE
LA TOPANGA QRS INC.	DE
LA VISTA ASSOCIATES	CA
LAC PROPERTIES GP I LIMITED PARTNERSHIP	DE
LAC PROPERTIES GP I LLC	DE
LAC PROPERTIES GP II LIMITED PARTNERSHIP	DE
LAC PROPERTIES GP III LIMITED PARTNERSHIP	DE
LAC PROPERTIES OPERATING PARTNERSHIP, L.P.	DE
LAC PROPERTIES QRS II INC.	DE
LAC PROPERTIES QRS III INC.	DE
LAC PROPERTIES SUB LLC	DE
LAFAYETTE LIMITED PARTNERSHIP	IL
LAFAYETTE MANOR ASSOCIATES LIMITED PARTNERSHIP	VA
LAFAYETTE SQUARE ASSOCIATES	TN
LAFAYETTE TERRACE ASSOCIATES	IL
LAFAYETTE TOWNE ELDERLY LTD.	MO
LAFAYETTE TOWNE FAMILY LTD.	MO
LAING VILLAGE, LIMITED PARTNERSHIP	SC
LAKE AVENUE ASSOCIATES L.P.	OH
LAKE CROSSING LIMITED PARTNERSHIP	GA
LAKE EDEN ASSOCIATES, L.P.	DE
LAKE FOREST APARTMENTS	PA
LAKE JUNE VILLAGE II LIMITED PARTNERSHIP	TX
LAKE MEADOWS GP, L.L.C.	SC
LAKE RIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LAKE WALES VILLAS, LTD.	FL
LAKEHAVEN ASSOCIATES ONE LIMITED PARTNERSHIP	IL
LAKEHAVEN ASSOCIATES TWO LIMITED PARTNERSHIP	IL
LAKEHAVEN I JV GP, LLC	DE
LAKEHAVEN I JV, L.P.	DE
LAKEHAVEN II JV GP, LLC	DE
LAKEHAVEN II JV, L.P.	DE
LAKELAND EAST LIMITED PARTNERSHIP	CT
LAKERIDGE ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP	CA
LAKERIDGE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
LAKESHORE LIMITED PARTNERSHIP	SC
LAKESIDE INVESTORS, L.L.C.	MD
LAKESIDE NORTH, L.L.C.	MD
LAKEVIEW ARMS ASSOCIATES LIMITED PARTNERSHIP	NY
LAKEVIEW VILLAS, LTD.	FL
LAKEWOOD AOPL, A TEXAS LIMITED PARTNERSHIP	TX
LAKEWOOD AOPL, INC.	TX
LANCASTER HEIGHTS MANAGEMENT CORP.	CA
LANDAU APARTMENTS LIMITED PARTNERSHIP	SC
LANDMARK APARTMENTS ASSOCIATES	IL
LANSING-OXFORD LIMITED PARTNERSHIP	MD
LANTANA-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LARGO PARTNERS, L.L.C.	MD
LARGO/OAC, L.L.C.	MD
LAS AMERICAS HOUSING ASSOCIATES	MA

Entity Name	State
LASALLE APARTMENTS. L.P.	CA
LAUDERDALE TOWERS-REO, LIMITED PARTNERSHIP	TX
LAUDERHILL APARTMENT INVESTORS LIMITED PARTNERSHIP	OH
LAUREL GARDENS, A PARTNERSHIP IN COMMENDAM	LA
LAUREL-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LAURENS VILLAS, A LIMITED PARTNERSHIP	SC
LAWNDALE SQUARE-REO LIMITED PARTNERSHIP	TX
LAZY HOLLOW PARTNERS	CA
LEE-HY MANOR ASSOCIATES LIMITED PARTNERSHIP	VA
LEE-OXFORD LIMITED PARTNERSHIP	MD
LEMAY VILLAGE LIMITED PARTNERSHIP	MO
LEWISBURG ASSOCIATES LIMITED PARTNERSHIP	WV
LEWISBURG ELDERLY ASSOCIATES	PA
LEXINGTON-OXFORD ASSOCIATES L.P.	IN
LEYDEN LIMITED PARTNERSHIP	MA
LIMA-OXFORD ASSOCIATES, L.P.	IN
LINCOLN MARINERS ASSOCIATES LIMITED	CA
LINCOLN OCEANSIDE ASSOCIATES LIMITED PARTNERSHIP	CA
LINCOLN PARK ASSOCIATES LIMITED PARTERSHIP	CO
LINCOLN PLUMMER VILLAGE ASSOCIATES LIMITED PARTNERSHIP	CA
LINCOLN PROPERTY COMPANY NO. 409, LTD.	CA
LINDEN COURT ASSOCIATES LIMITED PARTNERSHIP	NY
LOCK HAVEN ELDERLY ASSOCIATES	PA
LOCK HAVEN GARDENS ASSOCIATES	PA
LOCUST HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
LOCUST PARK ASSOCIATES LIMITED PARTNERSHIP	MD
LONE STAR PROPERTIES LIMITED PARTNERSHIP	TX
LONG CREEK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LONG MEADOW LIMITED PARTNERSHIP	SC
LONGWOOD-OXFORD CORPORATION	MD
LORING TOWERS APARTMENTS LIMITED PARTNERSHIP	MN
LORING TOWERS ASSOCIATES	MA
LORING TOWERS PRESERVATION LIMITED PARTNERSHIP	DE
LOST HILLS-OXFORD LIMITED PARTNERSHIP	MD
LOUDOUN HOUSE LIMITED PARTNERSHIP	VA
LOUIS JOLIET APARTMENTS MT, L.P.	IL
LOUIS JOLIET APARTMENTS, L.P.	IL
LUND-HILL ASSOCIATES LIMITED PARTNERSHIP	WI
LYNCSTAR INTEGRATED COMMUNICATIONS LLC	CO
LYNN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
M & P DEVELOPMENT COMPANY	PA
MADISON PARK III ASSOCIATES	MA
MADISON RIVER PROPERTIES, L.L.C.	DE
MADISON TERRACE ASSOCIATES	IL
MADISONVILLE, LTD.	OH
MAE - SPI, L.P.	DE
MAE CALIFORNIA, INC.	DE
MAE DELTA, INC.	DE
MAE INVESTMENTS, INC.	DE
MAE JMA, INC.	DE
MAE VENTURES, INC.	DE
MAERIL, INC.	DE
MALLARDS OF WEDGEWOOD LIMITED PARTNERSHIP	WA
MANDARIN TRACE APARTMENTS, LTD.	FL
MANGONIA RESIDENCE I, LTD.	FL
MANOR GREEN LIMITED PARTNERSHIP	WA
MAPLE HILL ASSOCIATES	PA
MAPLE PARK EAST LIMITED PARTNERSHIP	CO
MAPLE PARK WEST LIMITED PARTNERSHIP	CO
MARINER’S COVE JV GP, LLC	DE
MARINER’S COVE JV, L.P.	DE
MARINETTE WOODS APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	WI
MARKET VENTURES, L.L.C.	DE
MASHPEE UNITED CHURCH VILLAGE PARTNERSHIP	MA
MASSANUTTEN MANOR-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MAUNAKE PALM LIMITED PARTNERSHIPA	HI

Entity Name	State
MAYER BEVERLY PARK LIMITED PARTNERSHIP	CA
MAYER MANAGEMENT INC.	CA
MAYER WARNER CENTER LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
MAYFAIR MANOR LIMITED PARTNERSHIP	AZ
MAYFAIR VILLAGE LIMITED PARTNERSHIP	IN
MBRF HUNT CLUB GP, L.L.C.	SC
MCCOLL HOUSING ASSOCIATES LIMITED PARTNERSHIP	SC
MCCOMBS PENSION INVESTMENT FUND LTD.	CA
MCCOMBS REALTY PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
MCLEAN ASSOCIATES LIMITED PARTNERSHIP	VA
MCZ/CENTRUM FLAMINGO I, L.L.C.	DE
MEADOW LANE	WA
MEADOW WOOD ASSOCIATES	FL
MEADOWBROOK DRIVE LIMITED PARTNERSHIP	IL
MEADOWS APARTMENTS LIMITED PARTNERSHIP	NV
MEADOWS APARTMENTS THE	SC
MEADOWS IV LTD.	MS
MEADOWS LIMITED PARTNERSHIP	IL
MEADOWS PARTNERS IV, LTD.	MS
MEADOWS PARTNERS, LTD.	MS
MECKLENBURG MILL ASSOCIATES, LIMITED PARTNERSHIP	NC
MEL WOOD 265, INC.	DE
MELBOURNE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MELBOURNE-OXFORD CORPORATION	MD
MELROSE-OXFORD LIMITED PARTNERSHIP	MD
MENLO LIMITED PARTNERSHIP	AZ
MERCED COMMONS	CA
MERCED COMMONS II	CA
MERCHANTS MALL JOINT VENTURE	TN
MERIDIAN MEADOWS - OXFORD LIMITED PARTNERSHIP	MI
MERIDIAN MEADOWS, L.L.C.	MD
MERIDIAN-REO, L.P.	TX
MESA BROADWAY PROPERTY LIMITED PARTNERSHIP	AZ
MESA RIDGE PARTNERSHIP	TX
MHO PARTNERS, LIMITED	FL
MIAMI COURT ASSOCIATES, LTD.	FL
MIAMI ELDERLY ASSOCIATES LIMITED PARTNERSHIP	OH
MICHIGAN BEACH LIMITED PARTNERSHIP	IL
MICHIGAN MEADOWS LIMITED PARTNERSHIP	IN
MIDDLETOWN-OXFORD LIMITED PARTNERSHIP	MD
MIDPARK DEVELOPMENT CO.	OH
MIDTOWN PLAZA ASSOCIATES	WA
MILL STREET ASSOCIATES LIMITED PARTNERSHIP	IL
MILLIKEN APARTMENTS	MA
MINNEAPOLIS ASSOCIATES II LIMITED PARTNERSHIP	MA
MINNEAPOLIS ASSOCIATES LIMITED PARTNERSHIP	MD
MINNEAPOLIS BUSINESS PARKS JOINT VENTURE	SC
MIRAMAR HOUSING ASSOCIATES LIMITED PARTNERSHIP	DC
MISTY WOODS CPF 19, L.P.	DE
MONACO ARMS ASSOCIATES I, LTD.	FL
MONACO ARMS ASSOCIATES II, LTD.	FL
MONMOUTH ASSOCIATES LIMITED PARTNERSHIP	WA
MONROE CORPORATION	MD
MONROE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MONROEVILLE DEVELOPMENT CORP.	MA
MONTBLANC GARDEN APARTMENTS ASSOCIATES	MA
MONTBLANC HOUSING ASSOCIATES	MA
MONTGOMERY REALTY COMPANY - 84	CA
MONTGOMERY REALTY COMPANY-85	CA
MONTICELLO MANAGEMENT I, L.L.C.	DE
MONTICELLO MANOR, LTD.	TX
MONUMENT STREET LIMITED PARTNERSHIP	MD
MORNINGSIDE HOUSING PHASE B ASSOCIATES LIMITED PARTNERSHIP	NY
MORRISANIA TOWERS HOUSING COMPANY LIMITED PARTNERSHIP	NY
MORTON TOWERS APARTMENTS, L.P.	DE
MORTON TOWERS HEALTH CLUB, LLC	DE

Entity Name	State
MOSS GARDENS LTD., A PARTNERSHIP IN COMMENDAM	LA
MOUNT CLARE-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
MOUNT LAUREL-OXFORD LIMITED PARTNERSHIP	MD
MOUNTAIN RUN, L.P.	DE
MRR LIMITED PARTNERSHIP	IL
MT. PLEASANT ASSOCIATES, L.P.	DE
MULBERRY ASSOCIATES	PA
MULTI-BENEFIT REALTY FUND ‘87-1, A CALIFORNIA LIMITED PARTNERSHIP	CA
MURPHY-BLAIR ASSOCIATES III, L.P.	MO
MUSKE LIMITED PARTNERSHIP	MI
NAISMITH HOLDINGS LLC	DE
NAPLES-OXFORD LIMITED PARTNERSHIP	MD
NAPLES-OXFORD, L.L.C.	MD
NASHUA-OXFORD-BAY ASSOCIATES LIMITED PARTNERSHIP	MD
NATCHEZ, L.P.	MS
NATICK ASSOCIATES	RI
NATIONAL BOSTON LOFTS ASSOCIATES, LLLP	CO
NATIONAL CORPORATE TAX CREDIT FUND II, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND III, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND IV, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND IX, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND V, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VI, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VIII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND X, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XI, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XIII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XIV, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT, INC.	CA
NATIONAL CORPORATE TAX CREDIT, INC. II	CA
NATIONAL CORPORATE TAX CREDIT, INC. III	CA
NATIONAL CORPORATE TAX CREDIT, INC. IV	CA
NATIONAL CORPORATE TAX CREDIT, INC. IX	CA
NATIONAL CORPORATE TAX CREDIT, INC. VI	CA
NATIONAL CORPORATE TAX CREDIT, INC. VII	CA
NATIONAL CORPORATE TAX CREDIT, INC. VIII	CA
NATIONAL CORPORATE TAX CREDIT, INC. X	CA
NATIONAL CORPORATE TAX CREDIT, INC. XI	CA
NATIONAL CORPORATE TAX CREDIT, INC. XII	CA
NATIONAL CORPORATE TAX CREDIT, INC. XIII	CA
NATIONAL CORPORATE TAX CREDIT, INC. XIV	CA
NATIONAL CORPORATION FOR HOUSING PARTNERSHIPS	DC
NATIONAL HOUSING PARTNERSHIP REALTY FUND I, A MARYLAND LIMITED PARTNERSHIP	MD
NATIONAL HOUSING PARTNERSHIP REALTY FUND IV (A MARYLAND LIMITED PARTNERSHIP)	MD
NATIONAL HOUSING PARTNERSHIP REALTY FUND TWO (A MARYLAND LIMITED PARTNERSHIP)	MD
NATIONAL HOUSING PARTNERSHIP RESI ASSOCIATES I LIMITED PARTNERSHIP	Dc
NATIONAL PARTNERSHIP CREDIT FACILITY CORP.	CA
NATIONAL PARTNERSHIP EQUITIES, INC.	CA
NATIONAL PARTNERSHIP INVESTMENTS ASSOCIATES II	CA
NATIONAL PARTNERSHIP INVESTMENTS CORP.	CA
NATIONAL PARTNERSHIP MANAGEMENT CORP.	CA
NATIONAL PINETREE LIMITED PARTNERSHIP	NC
NATIONAL PROPERTY INVESTORS 4	CA
NATIONAL PROPERTY INVESTORS 5	CA
NATIONAL PROPERTY INVESTORS 6	CA
NATIONAL PROPERTY INVESTORS 7	CA
NATIONAL PROPERTY INVESTORS 8, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL PROPERTY INVESTORS III	CA
NATIONAL PROPERTY INVESTORS, INC.	DE
NATIONAL TAX CREDIT INVESTORS II, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL TAX CREDIT MANAGEMENT CORP. I	CA
NATIONAL TAX CREDIT PARTNERS, L.P.	CA
NATIONAL TAX CREDIT, INC.	CA

Entity Name	State
NATIONAL TAX CREDIT, INC. II	CA
NCHP DEVELOPMENT CORP.	DC
NEIGHBORHOOD REINVESTMENT RESOURCES CORPORATION	IL
NEVADA SUNRISE GARDENS, LIMITED PARTNERSHIP	CA
NEW BALTIMORE SENIOR PRESERVATION LIMITED PARTNERSHIP	MI
NEW BALTIMORE TOWERS, A MICHIGAN LIMITED PARTNERSHIP	MI
NEW CASTLE - OXFORD ASSOCIATES L.P.	IN
NEW CENTURY CARE MANANGEMENT COMPANY LLC	DE
NEW HAVEN ASSOCIATES LIMITED PARTNERSHIP	MA
NEW HORIZONS ASSOCIATES, LTD.	FL
NEW LAKE MEADOWS, L.P.	SC
NEW SHELTER V LIMITED PARTNERSHIP	DE
NEW SNOWDEN VILLAGE I, L.P.	DE
NEW TIMBER RIDGE GP LIMITED PARTNERSHIP	DE
NEW VISTAS APARTMENTS ASSOCIATES	IL
NEW VISTAS APARTMENTS ASSOCIATES PHASE II	IL
NEW WEST 111TH STREET HOUSING COMPANY LIMITED PARTNERSHIP	NY
NEW WEST 111TH STREET TWO ASSOCIATES LIMITED PARTNERSHIP	NY
NEWBERRY ARMS LIMITED PARTNERSHIP	SC
NEWINGTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NEWPORT-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NEWTON HILL LIMITED PARTNERSHIP	OH
NHP A&R SERVICES, INC.	VA
NHP ACQUISITION CORPORATION	DE
NHP AFFORDABLE HOUSING PALACE PARTNERS, L.P.	PA
NHP ALHAMBRA ASSOCIATES LIMITED PARTNERSHIP	DE
NHP ALHAMBRA LIMITED PARTNERSHIP	DE
NHP COUNTRY GARDENS LIMITED PARTNERSHIP	VA
NHP COUNTRY GARDENS, INC.	VA
NHP COUNTRYSIDE LIMITED PARTNERSHIP	FL
NHP HOLLYMEAD ASSOCIATES L.P.	DE
NHP HOLLYMEAD L.P.	DE
NHP INVESTMENT PARTNERS I, A LIMITED PARTNERSHIP	MD
NHP INVESTMENT PARTNERS III, A LIMITED PARTNERSHIP	MD
NHP KINGSTON ASSOCIATES L.P.	DE
NHP KINGSTON L.P.	DE
NHP MAINTENANCE SERVICES COMPANY	VA
NHP MATTAPONY, L.P.	DE
NHP MID-ATLANTIC PARTNERS ONE L.P.	DE
NHP MID-ATLANTIC PARTNERS THREE L.P.	DE
NHP MID-ATLANTIC PARTNERS TWO L.P.	DE
NHP MULTI-FAMILY CAPITAL CORPORATION	DC
NHP PARKWAY ASSOCIATES L.P.	DE
NHP PARKWAY L.P.	DE
NHP PARTNERS LIMITED PARTNERSHIP	DE
NHP PARTNERS LLC	DE
NHP PARTNERS TWO LIMITED PARTNERSHIP	DE
NHP PARTNERS TWO LLC	DE
NHP PEMBROKE COURTS ASSOCIATES L.P.	DE
NHP PUERTO RICO MANAGEMENT COMPANY	DE
NHP REAL ESTATE CORPORATION	DE
NHP RIDGEWOOD, INC.	DE
NHP VILLAS ASSOCIATES TWO L.P.	DE
NHP VILLAS L.P.	DE
NHP WINDSOR CROSSING ASSOCIATES L.P.	DE
NHP WINDSOR CROSSING L.P.	DE
NHP WOODSHIRE ASSOCIATES L.P.	DE
NHP/CONGRESS MANAGEMENT LIMITED PARTNERSHIP	VA
NHP/HG TEN, L.P.	DE
NHP/HS THREE, L.P.	DE
NHP/PRC MANAGEMENT COMPANY LLC	DE
NHP-HDV 21, INC.	VA
NHP-HDV EIGHT, INC.	DE
NHP-HDV EIGHTEEN, INC.	DE
NHP-HDV ELEVEN, INC.	DE
NHP-HDV FOUR, INC.	DE

Entity Name	State
NHP-HDV FOURTEEN, INC.	DE
NHP-HDV NINE, INC.	DE
NHP-HDV NINETEEN, INC.	DE
NHP-HDV SEVEN, INC.	DE
NHP-HDV SEVENTEEN, INC.	DE
NHP-HDV TEN, INC.	DE
NHP-HDV TWELVE, INC.	DE
NHP-HG FIVE, INC.	VA
NHP-HG FOUR, INC.	VA
NHP-HG III, INC.	VA
NHP-HG, INC.	VA
NHP-HS FOUR, INC.	VA
NHP-HS SIX, INC.	DE
NHP-HS THREE, INC.	DE
NHP-HS, INC.	DE
NHPMN MANAGEMENT, L.P.	DE
NHPMN MANAGEMENT, LLC	DE
NHPMN STATE MANAGEMENT, INC.	DE
NHPMN-GP, INC.	DE
NICHOLS TOWNEHOMES, LTD.	OH
NINTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
NOB HILL VILLA APARTMENTS ASSOCIATES, L.P.	TN
NORCO ASSOCIATES	PA
NORMANDIE AVENUE LIMITED PARTNERSHIP	CA
NORTH GATE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
NORTH LAKE TERRACE ASSOCIATES LIMITED PARTNERSHIP	TX
NORTH OMAHA HOMES	NE
NORTH PARK ASSOCIATES LIMITED PARTNERSHIP	WV
NORTH POINT OXFORD CORPORATION	MD
NORTH POINT-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NORTH RIVER VILLAGE III LIMITED PARTNERSHIP	SC
NORTH WASHINGTON PARK ESTATES	IL
NORTH WOODS-OXFORD ASSOCIATES, L.P.	IN
NORTHBROOK APARTMENTS, LTD.	MS
NORTHERN STATES PROPERTIES LIMITED PARTNERSHIP	WA
NORTHGATE LIMITED, L.P.	DE
NORTHGATE VILLAGE LIMITED PARTNERSHIP	GA
NORTHLAKE-OXFORD ASSOCIATES, L.P.	IN
NORTHPOINT APARTMENTS PARTNERS, L.P.	DE
NORTHPOINT PRESERVATION LIMITED PARTNERSHIP	DE
NORTHVIEW HARBOR LIMITED PARTNERSHIP	IL
NORTHWEST TERRACE ASSOCIATES LIMITED PARTNERSHIP	TX
NORTHWIND FOREST LIMITED PARTNERSHIP	MI
NORTHWINDS APARTMENTS, L.P.	VA
NOVA ASSOCIATES LIMITED PARTNERSHIP	WA
NP BANK LOFTS ASSOCIATES, L.P.	CO
NPI EQUITY INVESTMENTS II, INC.	FL
NPI EQUITY INVESTMENTS, INC.	FL
NPI III PINETREE, INC.	NC
NPI-CL MANAGEMENT L.P.	DE
NTS REALTY HOLDINGS LIMITED PARTNERSHIP	DE
OA ‘77 CAMERON, L.L.C.	MD
OA79 PARTNERS, L.P.	DE
OA80 PARTNERS, L.P.	DE
OA81 PARTNERS, L.P.	DE
OA82 PARTNERS, L.P.	DE
OA83 PARTNERS, L.P.	DE
OAC INVESTMENT, INC.	MD
OAC L.L.C.	MD
OAC LIMITED PARTNERSHIP	MD
OAK FALLS CONDOMINIUMS JV GP, LLC	DE
OAK FALLS CONDOMINIUMS JV, L.P.	TX
OAK FOREST ASSOCIATES LIMITED PARTNERSHIP	OH
OAK FOREST II ASSOCIATES LIMITED PARTNERSHIP	OH
OAK FOREST III ASSOCIATES	OH
OAK HILL APARTMENTS ASSOCIATES	NC

Entity Name	State
OAK HOLLOW SOUTH ASSOCIATES	PA
OAK PARK LIMITED PARTNERSHIP	VA
OAK PARK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
OAK RUN GP, L.L.C.	SC
OAK RUN, L.P.	SC
OAK WOODS ASSOCIATES	IL
OAKBROOK INVESTORS LIMITED PARTNERSHIP	MI
OAKCREST TERRACE ASSOCIATES LIMITED PARTNERSHIP	MD
OAKHAVEN APARTMENTS, LIMITED PARTNERSHIP	MS
OAKLAND CITY WEST END ASSOCIATES LIMITED PARTNERSHIP	GA
OAKLAND COMPANY	SC
OAKLAND VILLAGE TOWNHOUSE ASSOCIATES LIMITED PARTNERSHIP	VA
OAKWOOD ASSOCIATES OF OHIO LIMITED PARTNERSHIP	OH
OAKWOOD MANOR ASSOCIATES, L.P.	TN
OAMCO I, L.L.C.	DE
OAMCO II, L.L.C.	DE
OAMCO III, L.L.C.	DE
OAMCO IV, L.L.C.	DE
OAMCO IX, L.L.C.	DE
OAMCO V, L.L.C.	DE
OAMCO VI, L.L.C.	DE
OAMCO VII, L.L.C.	DE
OAMCO VIII, L.L.C.	DE
OAMCO X, L.L.C.	DE
OAMCO XI, L.L.C.	DE
OAMCO XII, L.L.C.	DE
OAMCO XIII, L.L.C.	DE
OAMCO XIV, L.L.C.	DE
OAMCO XIX, L.L.C.	DE
OAMCO XIX, L.P.	DE
OAMCO XV, L.L.C.	DE
OAMCO XVI, L.L.C.	DE
OAMCO XVII, L.L.C.	DE
OAMCO XVIII, L.L.C.	DE
OAMCO XVIII, L.P.	DE
OAMCO XX, L.L.C.	DE
OAMCO XX, L.P.	DE
OAMCO XXI, L.L.C.	DE
OAMCO XXI, L.P.	DE
OAMCO XXII, L.L.C.	DE
OAMCO XXIII, L.L.C.	DE
OAMCO XXIV, L.L.C.	DE
OAMCO XXV, L.L.C.	DE
OAMCO XXVI, L.L.C.	DE
OAMCO XXVIII LIMITED PARTNERSHIP	MD
OAMCO XXX LIMITED PARTNERSHIP	MD
OCALA PLACE, LTD.	FL
O’DEA INVESTMENT COMPANY	CA
OFA PARTNERS	PA
O’FALLON ASSOCIATES OF ILLINOIS LIMITED PARTNERSHIP	MO
OHA ASSOCIATES	IL
OKEMOS STATION-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
OLD FARM ASSOCIATES	PA
OLD ORCHARD LIMITED PARTNERSHIP	IL
OLDE MILL INVESTORS LIMITED PARTNERSHIP	DE
OLDE TOWNE ASSOCIATES, L.P.	IN
OLIVER ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
ONE LINWOOD ASSOCIATES, LTD.	DC
ONE LYTLE PLACE APARTMENTS PARTNERS, L.P.	DE
ONE LYTLE PLACE, AN OHIO LIMITED PARTNERSHIP	OH
ONE WEST CONWAY ASSOCIATES LIMITED PARTNERSHIP	MD
OP PROPERTY MANAGEMENT, L.P.	DE
OP PROPERTY MANAGEMENT, LLC	DE
OPPORTUNITY ASSOCIATES 1991 L.P.	IN
OPPORTUNITY ASSOCIATES 1994, L.P.	IN
ORANGE CITY VILLAS II, LTD.	FL

Entity Name	State
ORANGE VILLAGE ASSOCIATES	PA
ORANGEBURG MANOR	GA
ORCHARD PARK ASSOCIATES JOINT VENTURE	SC
ORLANDO-LAKE CONWAY LIMITED PARTNERSHIP	CT
ORLEANS GARDENS, A LIMITED PARTNERSHIP	SC
ORP ACQUISITION PARTNERS LIMITED PARTNERSHIP	MD
ORP ACQUISITION, INC.	MD
ORP CORPORATION I	MD
ORP CORPORATION II	MD
ORP CORPORATION III	MD
ORP CORPORATION IV	MD
ORP FOUR LIMITED PARTNERSHIP	MD
ORP I ASSIGNOR CORPORATION	MD
ORP ONE L.L.C.	MD
ORP THREE L.L.C.	MD
ORP TWO L.L.C.	MD
OSI, LLC	DE
OTEF II ASSOCIATES LIMITED PARTNERSHIP	MD
OUTLETS GP, L.L.C.	SC
OVERBROOK PARK, LTD.	OH
OVERLOOK APARTMENTS ASSOCIATES, LTD.	GA
OXFORD APARTMENT COMPANY, INC.	MD
OXFORD APARTMENTS, LTD.	AL
OXFORD ASSOCIATES ‘76 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘77 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘78 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘79 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘80 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘81 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘82 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘83 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘84 LIMITED PARTNERSHIP	MD
OXFORD ASSOCIATES ‘85 LIMITED PARTNERSHIP	MD
OXFORD ASSOCIATES ‘86 LIMITED PARTNERSHIP	MD
OXFORD BETHESDA I LIMITED PARTNERSHIP	MD
OXFORD BETHESDA II LIMITED PARTNERSHIP	MD
OXFORD CORPORATION	IN
OXFORD DEVELOPMENT CORPORATION	IN
OXFORD DEVELOPMENT ENTERPRISES INC.	IN
OXFORD EQUITIES CORPORATION	IN
OXFORD EQUITIES CORPORATION II	DE
OXFORD EQUITIES CORPORATION III	DE
OXFORD FUND I LIMITED PARTNERSHIP	MD
OXFORD FUND II LIMITED PARTNERSHIP	MD
OXFORD GENERAL PARTNERS CORPORATION	DE
OXFORD HOLDING CORPORATION	MD
OXFORD INVESTMENT CORPORATION	MD
OXFORD INVESTMENT II CORPORATION	MD
OXFORD MANAGEMENT COMPANY INC	IN
OXFORD MANAGERS I LIMITED PARTNERSHIP	MD
OXFORD MANAGERS II LIMITED PARTNERSHIP	MD
OXFORD MANAGERS IIIA LIMITED PARTNERSHIP	MD
OXFORD MULTIPLE EQUITIES FOR GROWTH & APPRECIATION LIMITED PARTNERSHIP	MD
OXFORD NATIONAL PROPERTIES CORPORATION	MD
OXFORD PARTNERS I LIMITED PARTNERSHIP	IN
OXFORD PARTNERS II LIMITED PARTNERSHIP	MD
OXFORD PARTNERS III LIMITED PARTNERSHIP	MD
OXFORD PARTNERS V LIMITED PARTNERSHIP	MD
OXFORD PARTNERS X, L.L.C.	MD
OXFORD PLACE ASSOCIATES	RI
OXFORD REAL ESTATE HOLDINGS CORPORATION	MD
OXFORD REALTY FINANCIAL GROUP, INC.	MD
OXFORD REALTY SERVICES CORP.	DE
OXFORD RESIDENTIAL PROPERTIES I CORPORATION	MD
OXFORD RESIDENTIAL PROPERTIES I LIMITED PARTNERSHIP	MD
OXFORD TAX EXEMPT FUND II CORPORATION	MD

Entity Name	State
OXFORD TAX EXEMPT FUND II LIMITED PARTNERSHIP	MD
OXFORD-COLUMBIA ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
OXFORD-KIRKWOOD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
OXPARC 1994, L.L.C.	MD
OXPARC 1995, L.L.C.	MD
OXPARC 1996, L.L.C.	MD
OXPARC 1997, L.L.C.	MD
OXPARC 1998, L.L.C.	MD
OXPARC 1999, L.L.C.	MD
OXPARC 2000, L.L.C.	MD
P&R INVESTMENT SERVICES	WA
P.A.C. LAND II LIMITED PARTNERSHIP	OH
PACIFIC COAST PLAZA	CA
PACIFIC COAST VILLA LIMITED PARTNERSHIP	CA
PALACE VIEW HOUSING LIMITED PARTNERSHIP	CT
PALM AIRE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
PALM AIRE-ISLAND CLUB APARTMENTS, L.P.	DE
PALM AIRE-OXFORD LIMITED PARTNERSHIP	MD
PALM BEACH-OXFORD LIMITED PARTNERSHIP	MD
PALM HOUSE LIMITED PARTNERSHIP	OH
PALM LAKE ASSOCIATES, LTD.	FL
PALM SPRINGS SENIOR CITIZENS COMPLEX LIMITED PARTNERSHIP	CA
PALMER SQUARE APARTMENTS ASSOCIATES	IL
PALMETTO APARTMENTS, A LIMITED PARTNERSHIP	SC
PANORAMA CITY I LIMITED PARTNERSHIP	CA
PANORAMA CITY II LIMITED PARTNERSHIP	CA
PANORAMA PARK APARTMENTS LIMITED PARTNERSHIP	CA
PARC CHATEAU SECTION I ASSOCIATES L.P.	GA
PARC CHATEAU SECTION II ASSOCIATES (L.P.)	GA
PARHAM-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PARK ASSOCIATES, L.P.	MO
PARK AVENUE WEST I LIMITED PARTNERSHIP	OH
PARK AVENUE WEST II LIMITED PARTNERSHIP	OH
PARK CREEK LIMITED PARTNERSHIP	CO
PARK MANOR, OREG. LTD.	OR
PARK MEADOWS ACQUISITION, L.P.	MO
PARK MEADOWS MANAGEMENT, LLC	DE
PARK NORTH-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PARK PLACE PRESERVATION, L.P.	MO
PARK RUN APARTMENTS, LTD.	TX
PARK TOWNE PLACE ASSOCIATES LIMITED PARTNERSHIP	DE
PARKER HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
PARKVIEW APARTMENTS, A LIMITED PARTNERSHIP	SC
PARKVIEW ARMS ASSOCIATES I LIMITED PARTNERSHIP	OH
PARKVIEW ARMS ASSOCIATES II LIMITED PARTNERSHIP	OH
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	CA
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	NY
PARKVIEW DEVELOPMENT CO.	MN
PARKWAYS ASSOCIATES LIMITED PARTNERSHIP	IL
PARKWAYS PRESERVATION, L.P.	DE
PARTNERS LIQUIDATING TRUST	DE
PARTNERSHIP FOR HOUSING LIMITED	CA
PAVILION ASSOCIATES	PA
PAVILION PRESERVATION, L.P.	DE
PEBBLE POINT CORPORATION	MD
PEBBLE POINT-OXFORD ASSOCIATES, L.P.	IN
PELHAM PLACE GP LIMITED PARTNERSHIP	SC
PELHAM PLACE, L.P.	SC
PENDLETON RIVERSIDE APARTMENTS OREG. LTD.	OR
PENN HALL ASSOCIATES LIMITED PARTNERSHIP	WA
PENNBROOK APARTMENTS ASSOCIATES	MI
PENNSYLVANIA ASSOCIATES	PA
PENVIEW ASSOCIATES, L.P.	NY
PEPPERMILL PLACE APARTMENTS JV GP, LLC	DE
PEPPERMILL PLACE APARTMENTS JV, L.P.	TX
PEPPERMILL VILLAGE-OXFORD ASSOCIATES L.P.	IN

Entity Name	State
PEPPERTREE ASSOCIATES	CA
PEPPERTREE VILLAGE OF AVON PARK, LIMITED	FL
PERSHING-WATERMAN PHASE I, INC.	MO
PETERSBURG EAST SECTION 1, L.P.	VA
PHILIPPI TOWERS LIMITED PARTNERSHIP	WV
PHILLIPS VILLAGE ASSOCIATES, L.P.	CA
PHOENIX BROADWAY ASSOCIATES LIMITED PARTNERSHIP	AZ
PHOENIX VINEYARD LIMITED PARTNERSHIP	AZ
PICKWICK PLACE AP XII, L.P.	SC
PINE BLUFF ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PINE HAVEN APARTMENTS, LTD. A TEXAS LIMITED PARTNERSHIP	TX
PINE LAKE TERRACE ASSOCIATES L.P.	CA
PINE TREE APARTMENTS, LTD.	FL
PINEHAVEN VILLAS APARTMENTS, A LIMITED PARTNERSHIP	SC
PINELLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
PINERIDGE ASSOCIATES, L.P.	MO
PINERIDGE MANAGEMENT, INC.	CA
PINETREE ASSOCIATES	PA
PINEWOOD PARK APARTMENTS, A LIMITED PARTNERSHIP	SC
PINEWOOD PLACE APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	OH
PINEWOOD PLACE APARTMENTS LIMITED PARTNERSHIP	OH
PINEWOOD, LTD.	GA
PINEY BRANCH ASSOCIATES LIMITED PARTNERSHIP	MD
PITTSFIELD NEIGHBORHOOD ASSOCIATES	MA
PLACE ONE LIMITED PARTNERSHIP	VA
PLACID LAKE ASSOCIATES, LTD.	FL
PLAINS VILLAGE, LTD.	TX
PLAINVIEW APARTMENTS, L.P.	SC
PLAINVIEW GP, INC.	DE
PLANTATION CREEK CPGF 22, L.P.	DE
PLEASANT HILL PRESERVATION, L.P.	TX
PLEASANT VALLEY APARTMENTS LIMITED PARTNERSHIP	TX
PLUMLY TOWNEHOMES, LTD.	OH
PLUMMER VILLAGE PRESERVATION, L.P.	CA
POINT JAMES APARTMENTS LIMITED PARTNERSHIP	SC
POINT JAMES APARTMENTS PARTNERS, L.P.	DE
POINT VILLAGE, LTD.	OH
POINT WEST ASSOCIATES LIMITED PARTNERSHIP	GA
POINT WEST LIMITED PARTNERSHIP	KS
PORTAGE ASSOCIATES LIMITED PARTNERSHIP	MI
PORTERWOOD-REO, L.P.	TX
PORTFOLIO PROPERTIES EIGHT ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES FIFTEEN ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PORTFOLIO PROPERTIES FIVE ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES ONE ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES TEN ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES TWELVE ASSOCIATES LIMITED PARTNERSHIP	DC
PORTLAND PLAZA LIMITED PARTNERSHIP	KY
PORTNER PLACE ASSOCIATES LIMITED PARTNERSHIP	DC
POST RIDGE ASSOCIATES, LTD., LIMITED PARTNERSHIP	TN
POST STREET ASSOCIATES LIMITED PARTNERSHIP	NY
PRIDE GARDENS LIMITED PARTNERSHIP	MS
PRIME ASPEN LIMITED PARTNERSHIP	TX
PRIME H.C. LIMITED PARTNERSHIP	TX
PRIMECREST, L.P.	TX
PRINCE STREET TOWERS LIMITED PARTNERSHIP	PA
PROPERTY ASSET MANAGEMENT SERVICES-CALIFORNIA, LLC	CA
PROPERTY ASSET MANAGEMENT, LLC, LIMITED LIABILITY COMPANY	CO
PROPERTY SERVICES GROUP, INC.	DC
PUEBLO LIMITED PARTNERSHIP	CO
PULLMAN WHEELWORKS ASSOCIATES I	IL
PW I ASSOCIATES LIMITED PARTNERSHIP	MO
PW I ASSOCIATES LIMITED PARTNERSHIP	MO
PW III ASSOCIATES LIMITED PARTNERSHIP	MO
PW IV ASSOCIATES LIMITED PARTNERSHIP	MO
PW V ASSOCIATES LIMITED PARTNERSHIP	MO

Entity Name	State
PW VI ASSOCIATES LIMITED PARTNERSHIP	MO
PYNCHON PARTNERS I LIMITED PARTNERSHIP	MA
PYNCHON PARTNERS II LIMITED PARTNERSHIP	MA
QUAIL RUN ASSOCIATES, L.P.	DE
QUAIL RUN IV LIMITED PARTNERSHIP	SC
QUAIL WOODS APARTMENTS PARTNERS, L.P.	DE
QUAIL WOODS DEVELOPERS LIMITED PARTNERSHIP	NC
QUEEN’S COURT JOINT VENTURE	TN
QUEENSGATE II ASSOCIATES, LIMITED PARTNERSHIP	OH
QUEENSTOWN APARTMENTS LIMITED PARTNERSHIP	MD
QUINCY AFFORDABLE HOUSING L.P.	IL
QUINT PROPERTIES LIMITED PARTNERSHIP	SC
QUIVIRA MANAGEMENT, INC.	CA
QUIVIRA PLACE ASSOCIATES, L.P.	KS
RAINTREE GP INC.	DE
RAINTREE GP, L.L.C.	SC
RAINTREE MEADOWS LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
RAINTREE PENSACOLA, L.P.	SC
RAMBLEWOOD LIMITED PARTNERSHIP	MI
RAMBLEWOOD RESIDENTIAL JV GP, LLC	DE
RAMBLEWOOD RESIDENTIAL JV, LLC	DE
RAMBLEWOOD SERVICES LLC	DE
RANCHO TOWNHOUSES ASSOCIATES	CA
RANCHOARMS	CA
RANDOL CROSSING INVESTORS	IL
RANDOL CROSSING PARTNERS, AN ILLINOIS LIMITED PARTNERSHIP	IL
RANGER APARTMENTS, LTD.	TX
RAVENSWORTH ASSOCIATES LIMITED PARTNERSHIP	MA
RC ASSOCIATES	IL
REAL ESTATE ASSOCIATES LIMITED	CA
REAL ESTATE ASSOCIATES LIMITED II	CA
REAL ESTATE ASSOCIATES LIMITED III	CA
REAL ESTATE ASSOCIATES LIMITED IV	CA
REAL ESTATE ASSOCIATES LIMITED V	CA
REAL ESTATE ASSOCIATES LIMITED VI	CA
REAL ESTATE EQUITY PARTNERS INC.	DE
REAL ESTATE EQUITY PARTNERS, L.P.	DE
REDDMAN CORPORATION	MD
REDDMAN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
REEDY RIVER PROPERTIES, L.L.C.	DE
REFLECTIONS APARTMENTS PARTNERS, L.P.	DE
REGENCY PARTNERS LIMITED PARTNERSHIP	OH
REGISTRY SQUARE LIMITED PARTNERSHIP	MO
RENAISSANCE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
RESCORP DEVELOPMENT, INC.	IL
RESIDUAL EQUITIES, L.P.	DE
RETIREMENT MANOR ASSOCIATES	CA
RI-15 LIMITED PARTNERSHIP	DC
RICHLIEU ASSOCIATES	PA
RIDGE CARLTON ASSOCIATES LIMITED PARTNERSHIP	MA
RIDGE CARLTON CORP.	MA
RIDGECREST APARTMENTS, L.P.	DE
RIDGECREST ASSOCIATES	IL
RIDGEWOOD TOWERS ASSOCIATES	IL
RIDING CLUB, L.P.	DE
RIVER BEND II PARTNERS L.P.	IN
RIVER BEND PARTNERS L.P.	IN
RIVER FRONT APARTMENTS LIMITED PARTNERSHIP	PA
RIVER HILL, LIMITED PARTNERSHIP	TN
RIVER LOFT APARTMENTS LIMITED PARTNERSHIP	PA
RIVER LOFT ASSOCIATES LIMITED PARTNERSHIP	MA
RIVER OAKS ASSOCIATES	TX
RIVER REACH COMMUNITY SERVICES ASSOCIATION, INC.	FL
RIVER RIDGE APARTMENTS, L.P.	IL
RIVER WOOD ASSOCIATES, L.P.	IN
RIVER WOODS ASSOCIATES LIMITED PARNERSHIP	IL

Entity Name	State
RIVERCREEK APARTMENTS LIMITED PARTNERSHIP	SC
RIVERCREST APARTMENTS, L.P.	SC
RIVERPOINT ASSOCIATES	RI
RIVER’S EDGE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
RIVERSIDE PARK ASSOCIATES LIMITED PARTNERSHIP	DE
RIVERVIEW II ASSOCIATES LIMITED PARTNERSHIP	NY
ROCKVILLE ASSOCIATES, LTD.	OH
ROCKY CREEK LIMITED PARTNERSHIP	OH
ROEBERN I, LTD.	OH
ROOSEVELT GARDENS APARTMENTS II LIMITED PARTNERSHIP	SC
ROOSEVELT GARDENS LIMITED PARTNERSHIP	SC
ROSEWOOD APARTMENTS CORPORATION	CA
ROSWELL-OXFORD ASSOCIATES LIMTED PARTNERSHIP	MD
ROSWELL-OXFORD LIMITED PARTNERSHIP	MD
ROUND BARN MANOR ASSOCIATES	IL
ROWLAND HEIGHTS II LIMITED PARTNERSHIP	CA
ROYAL CREST ESTATES (MARLBORO), L.L.C.	DE
ROYAL DE LEON APARTMENTS, LTD.	FL
ROYAL SHORE ASSOCIATES LIMITED PARTNERSHIP	HI
ROYAL TOWERS LIMITED PARTNERSHIP	MO
RUFFIN ROAD ASSOCIATES LIMITED PARTNERSHIP	VA
RUNAWAY BAY II CORPORATION	MD
RUNAWAY BAY II-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
RUNAWAY BAY-OXFORD ASSOCIATES L.P.	IN
RUSCOMBE GARDENS LIMITED PARTNERSHIP	MD
RUTHERFORD PARK TOWNHOUSES ASSOCIATES	PA
S.A. APARTMENTS, LTD.	AL
SAGINAW VILLAGE LIMITED PARTNERSHIP	OR
SAHF FUNDING CORP.	DE
SAHF II LIMITED PARTNERSHIP	DE
SALEM ARMS OF AUGUSTA LIMITED PARTNERSHIP	SC
SALEM COURTHOUSE, L.P.	SC
SALEM GP, L.L.C.	SC
SALEM MANOR OREG. LTD.	OR
SALEM-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
SAN BRUNO-OXFORD LIMITED PARTNERSHIP	MD
SAN JOSE LIMITED PARTNERSHIP	TX
SAN JUAN DEL CENTRO LIMITED PARTNERSHIP	CO
SAN JUAN DEL CENTRO, LLC	DE
SANDWICH APARTMENTS ASSOCIATES II LIMITED PARTNERSHIP	IL
SANDY SPRINGS ASSOCIATES, LIMITED	GA
SANS SOUCI-REO LIMITED PARTNERSHIP	TX
SANTA FE TOWERS I, LLC	DE
SANTA FE TOWERS II, LLC	DE
SAVOY COURT ASSOCIATES LIMITED PARTNERSHIP	MO
SCANDIA ASSOCIATES L.P.	IN
SCANDIA V CORPORATION	MD
SCHAUMBURG-OXFORD LIMITED PARTNERSHIP	MD
SCHUMAKER GLEN ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
SCOTCH ASSOCIATES LIMITED PARTNERSHIP	PA
SCOTCH LANE ASSOCIATES	PA
SCOTCH LANE CORP.	MA
SEASIDE POINT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
SEASONS APARTMENTS, L.L.C.	TX
SEASONS APARTMENTS, L.P.	DE
SEATTLE ROCHESTER AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
SEAVIEW TOWERS ASSOCIATES	NY
SECOND SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
SECURED INCOME L.P.	DE
SECURITY MANAGEMENT INC.	WA
SECURITY PROPERTIES	WA
SECURITY PROPERTIES 73	WA
SECURITY PROPERTIES 74	WA
SECURITY PROPERTIES 74 II	WA
SECURITY PROPERTIES 74 III	WA
SECURITY PROPERTIES 74-A	WA

Entity Name	State
SECURITY PROPERTIES 75	WA
SECURITY PROPERTIES 76	WA
SECURITY PROPERTIES 77	WA
SECURITY PROPERTIES 77A	WA
SECURITY PROPERTIES 78	WA
SECURITY PROPERTIES 78A	WA
SECURITY PROPERTIES 79	WA
SECURITY PROPERTIES 79-II	WA
SECURITY PROPERTIES 80	WA
SECURITY PROPERTIES 81	WA
SECURITY PROPERTIES 81-A	WA
SECURITY PROPERTIES FHA LIMITED PARTNERSHIP	MT
SEMINOLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
SEMINOLE-OXFORD CORPORATION	MD
SENCIT F/G LIGHTHOUSE ASSOCIATES	NJ
SENCIT F/G METROPOLITAN ASSOCIATES	NJ
SENCIT NEW YORK AVENUE ASSOCIATES	NJ
SENCIT TOWNE HOUSE LIMITED PARTNERSHIP	PA
SENCIT-JACKSONVILLE COMPANY, LTD.	FL
SENCIT-KELLY TOWNSHIP ASSOCIATES	PA
SENCIT-LEBANON COMPANY	PA
SENCIT-SELINSGROVE ASSOCIATES	PA
SENIOR CHATEAU, LTD.	OH
SEVENTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
SF GENERAL, INC.	DE
SH PARTNERS, L.P.	DE
SH POOL A MAYFAIR VILLAGE, LLC	DE
SH POOL A PEPPERMILL VILLAGE, LLC	DE
SH POOL A SUNSTONE, LLC	DE
SH POOL A TREEHOUSE II, L.P.	DE
SH POOL A TREEHOUSE II, LLC	DE
SH POOL A WILLIAMSBURG ON THE WABASH, LLC	DE
SHADELAND MILLS ASSOCIATES L.P.	IN
SHAKER SQUARE, L.P.	DE
SHANNON MANOR APARTMENTS, A LIMITED PARTNERSHIP	SC
SHARON WOODS, L.P.	DE
SHARP-LEADENHALL ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
SHARP-MASSACHUSETTS INVESTMENT LIMITED PARTNERSHIP	DE
SHEARSON/CALMARK HERITAGE PARK APARTMENT PROPERTY INVESTORS L.P.	CA
SHELTER I GP LIMITED PARTNERSHIP	DE
SHELTER III GP LIMITED PARTNERSHIP	SC
SHELTER IV GP LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES I LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES II LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES III LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES IV LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES V LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES VI LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES VII LIMITED PARTNERSHIP	SC
SHELTER REALTY CORPORATION	SC
SHELTER REALTY II CORPORATION	SC
SHELTER REALTY III CORPORATION	SC
SHELTER REALTY IV CORPORATION	SC
SHELTER REALTY V CORPORATION	SC
SHELTER REALTY VI CORPORATION	SC
SHELTER REALTY VII CORPORATION	SC
SHELTER V GP LIMITED PARTNERSHIP	DE
SHELTER V GP-SC LIMITED PARTNERSHIP	SC
SHELTER VII GP LIMITED PARTNERSHIP	SC
SHERATON TOWERS LIMITED PARTNERSHIP	NC
SHERMAN TERRACE ASSOCIATES	PA
SHOREVIEW APARTMENTS, L.P.	CA
SIERRA MEADOWS, L.P.	CA
SIGNATURE POINT JOINT VENTURE	TX
SIGNATURE POINT PARTNERS, LTD.	TX
SINGLETON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD

Entity Name	State
SITE 10 COMMUNITY ALLIANCE ASSOCIATES LIMITED PARTNERSHIP	NY
SIXTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
SLEEPY HOLLOW APARTMENTS, A LIMITED PARTNERSHIP	AR
SLEEPY-SOUTHMONT LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP	MD
SMP 2002, L.L.C.	DE
SMP 2003, L.L.C.	DE
SMP 2004, L.L.C.	DE
SMP 2006, L.L.C.	DE
SMP 2007, L.L.C.	DE
SMP I, L.L.C.	DE
SNAP IV LIMITED PARTNERSHIP	GA
SNI DEVELOPMENT COMPANY LIMITED PARTNERSHIP	NY
SNOWDEN GP, L.L.C.	SC
SNOWDEN VILLAGE ASSOCIATES, L.P.	DE
SNOWDEN VILLAGE GP LIMITED PARTNERSHIP	DE
SOMERSET-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
SOUTH BAY VILLA PRESERVATION, L.P.	CA
SOUTH BRITTANY OAKS, L.P.	DE
SOUTH HIAWASSEE VILLAGE, LTD.	FL
SOUTH LA MANCHA, L.P.	DE
SOUTH LANDMARK PROPERTIES, L.P.	TX
SOUTH MILL ASSOCIATES	PA
SOUTH MOUNTAIN TERRACE A LIMITED PARTNERSHIP	AZ
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP	OH
SOUTH PORT CCPIV, L.L.C.	SC
SOUTH WINDRUSH PROPERTIES, L.P.	TX
SOUTHBAY VILLAS LIMITED PARTNERSHIP	CA
SOUTHMONT APARTMENTS, A LIMITED PARTNERSHIP	AR
SOUTHRIDGE APARTMENTS LIMITED PARTNERSHIP	TX
SOUTHRIDGE ASSOCIATES	IL
SOUTHRIDGE INVESTORS	IL
SOUTHRIDGE-OXFORD LIMITED PARTNERSHIP	MD
SOUTHWARD LIMITED PARTNERSHIP	TX
SOUTHWEST AFFORDABLE HOUSING FUND LIMITED PARTNERSHIP	DE
SOUTHWEST ASSOCIATES, L.P.	DE
SP MID TERM INCOME FUND, LTD.	WA
SP PROPERTIES 1982 LIMITED PARTNERSHIP	WA
SP PROPERTIES 1983 LIMITED PARTNERSHIP	WA
SP PROPERTIES 1983 TWO LIMITED PARTNERSHIP	WA
SP PROPERTIES 1984 LIMITED PARTNERSHIP	WA
SPARTANBURG-OXFORD LIMITED PARTNERSHIP	MD
SPRING BRIGHT LIMITED PARTNERSHIP	MD
SPRING MEADOW LIMITED PARTNERSHIP	MA
SPRINGDALE WEST	CA
SPRINGFIELD FACILITIES, LLC	MD
SPRINGFIELD LIMITED PARTNERSHIP	TX
SPRINGHILL COMMERCIAL LIMITED PARTNERSHIP	MD
SPRINGHILL LAKE INVESTORS LIMITED PARTNERSHIP	MD
SPRUCE LIMITED PARTNERSHIP	PA
SPYGLASS-OXFORD ASSOCIATES L.P.	IN
ST. GEORGE VILLAS LIMITED PARTNERSHIP	SC
ST. MARY’S-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
ST. NICHOLAS ASSOCIATES LIMITED PARTNERSHIP	NY
STAFFORD STUDENT APARTMENTS, L.P.	DE
STANBRIDGE LIMITED PARTNERSHIP	SC
STANDPOINT VISTA ASSOCIATES	SC
STANDPOINT VISTA LIMITED PARTNERSHIP	MD
STAUNTON HEIGHTS LIMITED PARTNERSHIP	SC
STEEPLECHASE (AILKEN) LIMITED PARTNERSHIP	SC
STEEPLECHASE JV GP, LLC	DE
STEEPLECHASE JV, LLC	DE
STERLING CREST JOINT VENTURE	TN
STERLING VILLAGE LIMITED PARTNERSHIP	CA
STEWARTOWN ASSOCIATES LIMITED PARTNERSHIP	MD
STIRLING COURT APARTMENTS JV GP, LLC	DE
STIRLING COURT APARTMENTS JV, L.P.	TX

Entity Name	State
STOCK ISLAND LIMITED PARTNERSHIP	FL
STONE HOLLOW-REO, L.P.	TX
STONE POINTE VILLAGE LIMITED PARTNERSHIP	IN
STONECREEK/WATERS LANDING L.L.C.	MD
STONEGATE PARK APARTMENTS, LTD.	TX
STONERIDGE ASSOCIATES OF OHIO LIMITED PARTNERSHIP	OH
STONEY CREEK CPGF 22, L.P.	DE
STONEY GREENS, L.L.C.	SC
STOREY MANOR ASSOCIATES LIMITED PARTNERSHIP	IL
STRATFORD PLACE INVESTORS LIMITED PARTNERSHIP	DE
STRATFORD VILLAGE REALTY TRUST	MA
STRAWBRIDGE SQUARE APARTMENTS PARTNERS, L.P.	DE
STRAWBRIDGE SQUARE ASSOCIATES LIMITED PARTNERSHIP	VA
STURBROOK INVESTORS, INC.	CA
STUYVESANT LIMITED DIVIDEND HOUSING ASSOCIATION	MI
SUBSIDIZED HOUSING PARTNERS	CA
SUGAR BUSH-OXFORD ASSOCIATES L.P.	IN
SUGARBERRY APARTMENTS CORPORATION	CA
SUMMERSONG TOWNHOUSES LIMITED PARTNERSHIP	CO
SUMMERWALK GP, INC.	SC
SUMMERWALK NPI III, L.P.	SC
SUMMERWALK PROPERTIES, L.L.C.	MD
SUMMIT OAKS PRESERVATION, L.P.	DE
SUN LAKE JV GP, LLC	DE
SUN LAKE JV, LTD.	FL
SUN TERRACE ASSOCIATES	AZ
SUNBURY DOWNS APARTMENTS JV GP, LLC	DE
SUNBURY DOWNS APARTMENTS JV, L.P.	TX
SUNLAND TERRACE LIMITED PARTNERSHIP	CA
SUNNYCREST MANOR ASSOCIATES L.P.	IN
SUNRISE ASSOCIATES LIMITED PARTNERSHIP	IL
SUNSET PARK APARTMENTS L.P.	CO
SUNSET PLAZA APARTMENTS	MS
SUNSET SILVER BOW APARTMENTS	MT
SUNTREE-OXFORD ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
SUSQUEHANNA VIEW LIMITED PARTNERSHIP	PA
SUTTON PLACE CCPV, LP	SC
SWIFT CREEK APARTMENTS, A LIMITED PARTNERSHIP	SC
SYCAMORE CREEK ASSOCIATES, L.P.	DE
TAB ASSOCIATES	MA
TAHF FUNDING CORP.	DE
TAHF II LIMITED PARTNERSHIP	DE
TAMARAC PINES II LIMITED PARTNERSHIP	TX
TAMARAC PINES LIMITED PARTNERSHIP	TX
TAMARAC PINES PRESERVATION, LP	TX
TAUNTON GREEN ASSOCIATES	MA
TAUNTON II ASSOCIATES	MA
TEB MUNICIPAL TRUST II	NY
TENNESSEE TRUST COMPANY	TN
TENNTRUCO, INC.	NC
TERRA II LIMITED DIVIDEND HOUSING ASSOCIATION	MI
TERRACE INVESTORS LIMITED PARTNERSHIP	TX
TERRY MANOR PRESERVATION, L.P.	CA
TEXAS AFFORDABLE HOUSING INVESTMENT FUND I LIMITED PARTNERSHIP	NC
TEXAS APARTMENT INVESTORS	DE
TEXAS CHEYENNE VILLAGE APARTMENTS LIMITED PARTNERSHIP	TX
TEXAS OPPORTUNITY PARTNERS - SERIES I LIMITED PARTNERSHIP	DE
TEXAS RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
THC - GINZA JOINT VENTURE	HI
THE BILTMORE LTD.	OH
THE BLUFFS DEVELOPMENT LIMITED PARTNERSHIP	IN
THE CORNERS APARTMENTS IV LIMITED PARTNERSHIP	SC
THE CROSSINGS II LIMITED PARTNERSHIP	GA
THE FONDREN COURT JOINT VENTURE	TX
THE GLENS, A LIMITED PARTNERSHIP	SC
THE HOUSTON RECOVERY FUND JV GP, LLC	DE

Entity Name	State
THE HOUSTON RECOVERY FUND JV, L.P.	TX
THE NATIONAL HOUSING PARTNERSHIP	DC
THE NATIONAL HOUSING PARTNERSHIP -II	DC
THE NATIONAL HOUSING PARTNERSHIP II TRUST	NY
THE NEW FAIRWAYS, L.P.	DE
THE OAK PARK PARTNERSHIP LIMITED PARTNERSHIP	IL
THE PARK AT CEDAR LAWN, LTD., A TEXAS LIMITED PARTNERSHIP	TX
THE PARKSIDE PARTNERSHIP	IL
THE ROGERS PARK PARTNERSHIP, LTD.	IL
THE TERRACES ASSOCIATES L.P.	IN
THE TRAILS GP LIMITED PARTNERSHIP	SC
THE TRAILS, L.P.	SC
THE TWENTYNINE PALMS LIMITED PARTNERSHIP	CA
THE VILLA LIMITED PARTNERSHIP	WI
THE VILLAGE OF KAUFMAN, LTD.	TX
THE WOODLANDS LIMITED	MI
THE WOODS ASSOCIATES	IL
THIRD SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
THREE FOUNTAINS LIMITED	MI
THREE WINTHROP LIMITED PARTNERSHIP	MD
TIDEWATER-OXFORD LIMITED PARTNERSHIP	MD
TIFFANY REHAB ASSOCIATES, L.P.	MO
TIMBER RIDGE JV GP, LLC	DE
TIMBER RIDGE JV, L.P.	DE
TIMBERLAKE APARTMENTS LIMITED PARTNERSHIP	TX
TIMBERWOODS ASSOCIATES LIMITED PARTNERSHIP	SC
TIMUQUANA PARK APARTMENTS, LTD.	FL
TINKER CREEK LIMITED PARTNERSHIP	VA
TOMPKINS TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
TOMPKINS TERRACE, INC.	NY
TORRIES CHASE ACQUISITION, L.P.	KS
TOWER OF DAVID LIMITED PARTNERSHIP	SD
TOWN & COUNTRY CLUB APARTMENTS	MT
TOWN NORTH, A LIMITED PARTNERSHIP	AR
TOWN ONE - PHASE II LIMITED PARTNERSHIP	SD
TOWN ONE LIMITED PARTNERSHIP	SD
TOWNSHIP AT HIGHLANDS LLC	DE
TOWNSHIP AT HIGHLANDS PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
TOWNVIEW TOWERS I PARTNERSHIP, LTD.	TN
TRAIL RIDGE APARTMENTS LIMITED PARTNERSHIP	KS
TRAVIS ONE-OXFORD LIMITED PARTNERSHIP	MD
TREESLOPE APARTMENTS, A LIMITED PARTNERSHIP	SC
TRIANON, LTD., LIMITED PARTNERSHIP	NC
TRINITY APARTMENTS JV GP, LLC	DE
TRINITY APARTMENTS JV, L.P.	DE
TRINITY PLACE COMMUNITY URBAN REDEVELOPMENT CORPORATION	OH
TRINITY TOWERS - 14TH STREET ASSOCIATES LIMITED PARTNERSHIP	DC
TRINITY-OXFORD ASSOCIATES L.P.	IN
TRINITY-OXFORD CORPORATION	MD
TRI-PROPERTIES ASSOCIATES LIMITED PARTNERSHIP	SC
TUJUNGA GARDENS LIMITED PARTNERSHIP	CA
TUMAST ASSOCIATES	CA
TURNBUERRY-REO, L.P.	TX
TWIN GABLES ASSOCIATES LIMITED PARTNERSHIP	OH
TWIN LAKE APARTMENTS, LLC	DE
TWIN TOWER ASSOCIATES	CT
TWO BRIDGES ASSOCIATES LIMITED PARTNERSHIP	NY
TWO WINTHROP LIMITED PARTNERSHIP	MD
TYEE ASSOCIATES	AK
U. S. REALTY I CORPORATION	SC
U. S. REALTY PARTNERS LIMITED PARTNERSHIP	DE
U.S. SHELTER LIMITED PARTNERSHIP	SC
UNDERWOOD ASSOCIATES LIMITED PARTNERSHIP	CT
UNDERWOOD-OXFORD ASSOCIATES LIMITED PARTNERSHIP ONE	CT
UNITED FRONT HOMES	MA
UNITED HANDICAP FEDERATION APARTMENT ASSOCIATES, LIMITED PARTNERSHIP	MN

Entity Name	State
UNITED HOUSE ASSOCIATES	PA
UNITED HOUSING PARTNERS - ELMWOOD, LTD.	AL
UNITED HOUSING PARTNERS CUTHBERT LIMITED PARTNERSHIP	GA
UNITED HOUSING PARTNERS MORRISTOWN LIMITED PARTNERSHIP	TN
UNITED HOUSING PARTNERS-CARBONDALE, L.P.	TN
UNITED INVESTORS GROWTH PROPERTIES (A MISSOURI LIMITED PARTNERSHIP)	MO
UNITED INVESTORS GROWTH PROPERTIES II (A MISSOURI LIMITED PARTNERSHIP)	MO
UNITED INVESTORS INCOME PROPERTIES (A MISSOURI LIMITED PARTNERSHIP)	MO
UNITED INVESTORS INCOME PROPERTIES II (A MISSOURI LIMITED PARTNERSHIP)	MO
UNITED INVESTORS REAL ESTATE, INC.	DE
UNITED REDEVELOPMENT ASSOCIATES LIMITED PARTNERSHIP	NY
UNIVERSITY PLAZA ASSOCIATES	PA
UNIVERSITY WOODS II ASSOCIATES LIMITED PARTNERSHIP	OH
UNIVERSITY WOODS III ASSOCIATES LIMITED PARTNERSHIP	OH
UPTOWN VILLAGE, LIMITED	OH
URBANA VILLAGE, LTD.	OH
URBANIZACION MARIA LOPEZ HOUSING COMPANY LIMITED PARTNERSHIP	NY
USS DEPOSITARY, INC.	SC
VAN NUYS ASSOCIATES LIMITED PARTNERSHIP	MA
VANTAGE 78 LTD PARTNERSHIP	NC
VERDES DEL ORIENTE PRESERVATION, L.P.	CA
VICTORIA ARMS APARTMENTS LIMITED PARTNERSHIP	MO
VICTORY SQUARE APARTMENTS LIMITED PARTNERSHIP	OH
VILLA DE GUADALUPE PRESERVATION, L.P.	CA
VILLA DEL NORTE ASSOCIATES	TX
VILLA DEL NORTE II ASSOCIATES	TX
VILLA DEL SOL ASSOCIATES LIMITED PARTNERSHIP	CA
VILLA LA PAZ JV GP, LLC	DE
VILLA LA PAZ JV, L.P.	De
VILLA NOVA, LIMITED PARTNERSHIP	TN
VILLAGE CIRCLE APARTMENTS LIMITED PARTNERSHIP	TX
VILLAGE EAST TOWERS LIMITED PARTNERSHIP	MO
VILLAGE GREEN APARTMENTS COMPANY, LTD.	AL
VILLAGE GROVE, LTD.	CA
VILLAGE OAKS-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
VILLAGE SOUTH ASSOCIATES	OH
VILLAGE SQUARE ASSOCIATES, L.P.	DE
VINEVILLE TOWERS ASSOCIATES LIMITED PARTNERSHIP	GA
VIRGINIA APARTMENTS, LIMITED PARTNERSHIP	NV
VISTA APX, A TEXAS LIMITED PARTNERSHIP	TX
VISTA APX, INC.	TX
VISTA DEL LAGOS JOINT VENTURE	AZ
VISTA PARK CHINO LIMITED PARTNERSHIP	CA
VISTA, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
VISTAS DE SAN JUAN ASSOCIATES LIMITED PARTNERSHIP	MA
VISTULA HERITAGE VILLAGE LIMITED PARTNERSHIP	OH
VMS APARTMENT PORTFOLIO ASSOCIATES II	CA
VMS APARTMENT PORTFOLIO ASSOCIATES III	CA
VMS NATIONAL PROPERTIES	IL
VMS NATIONAL RESIDENTIAL PORTFOLIO I	IL
VMS NATIONAL RESIDENTIAL PORTFOLIO II	IL
WAI ASSOCIATES LIMITED PARTNERSHIP	TX
WAICO APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	WI
WAICO PHASE II ASSOCIATES LIMITED PARTNERSHIP	WI
WALDEN JOINT VENTURE LIMITED PARTNERSHIP	MD
WALDEN MEMBER, INC.	DE
WALDEN OAKS ASSOCIATES LIMITED PARTNERSHIP	IL
WALHALLA GARDENS LIMITED PARTNERSHIP	SC
WALMSLEY TERRACE ASSOCIATES LIMITED PARTNERSHIP	VA
WALNUT HILLS ASSOCIATES, LTD. I	OH
WALNUT SPRINGS ASSOCIATES	IL
WALNUT SPRINGS JV GP, LLC	DE
WALNUT SPRINGS JV, L.P.	DE
WALNUT SPRINGS LIMITED PARTNERSHIP	IL
WALTON-PERRY LIMITED	MI
WARNER CENTER INC.	DE

Entity Name	State
WASCO ARMS	CA
WASHINGTON CHINATOWN ASSOCIATES LIMITED PARTNERSHIP	DC
WASHINGTON MANOR LIMITED PARTNERSHIP	TX
WASHINGTON PLAZA, OREG., LTD.	OR
WASHINGTON SQUARE WEST PRESERVATION, L.P.	DE
WASH-WEST PROPERTIES	PA
WATERFORD APARTMENTS JV GP, LLC	DE
WATERFORD APARTMENTS JV, L.P.	TX
WATERFORD SQUARE APARTMENTS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
WATERFORD VILLAGE, L.L.C.	DE
WATERGATE II ASSOCIATES	NY
WATERMANS CROSSING ASSOCIATES, L.P.	DE
WATERS LANDING PARTNERS, L.L.C.	MD
WATERS TOWERS ASSOCIATES LIMITED PARTNERSHIP	MD
WAYCROSS, L.P.	GA
WAYNESBORO LIMITED PARTNERSHIP	MS
WC NOTE HOLDINGS, L.P.	DE
WEBSTER HOMES INC	IN
WEDGEWOOD CLUB ESTATES LIMITED PARTNERSHIP	WA
WEST LAFAYETTE, LTD.	OH
WEST LAKE ARMS LIMITED PARTNERSHIP	DE
WEST OAK VILLAGE LIMITED PARTNERSHIP	OK
WEST VIRGINIAN MANOR ASSOCIATES LIMITED PARTNERSHIP	WV
WESTBRIDGE APARTMENTS LIMITED PARTNERSHIP	SC
WESTBRIDGE DEVELOPMENT PARTNERS, LLC	SC
WESTBRIDGE MANAGEMENT CORPORATION	CA
WESTBURY INVESTORS LIMITED PARTNERSHIP	DE
WESTBURY LIMITED PARTNERSHIP	MD
WESTCHASE MIDRISE OFFICE PARTNERS, LTD.	TX
WESTCHESTER-OXFORD LIMITED PARTNERSHIP	MI
WESTCHESTER-OXFORD, L.L.C.	MD
WESTERN HILLS ASSOCIATES LLC	NY
WESTGATE (SPARTANBURG) LIMITED PARTNERSHIP	SC
WESTGATE APARTMENTS	GA
WESTGATE APARTMENTS LIMITED PARTNERSHIP	MN
WESTMINISTER PROPERTIES, LTD.	WA
WESTMINSTER ASSOCIATES LIMITED PARTNERSHIP	PA
WESTMINSTER COMMONS ASSOCIATES LIMITED PARTNERSHIP	VA
WESTMINSTER LIMITED PARTNERSHIP	MD
WESTMINSTER OAKS PRESERVATION, L.P.	DE
WESTRIDGE-OXFORD LIMITED PARTNERSHIP	MD
WESTWICK II LIMITED PARTNERSHIP	MS
WESTWOOD TERRACE SECOND LIMITED PARTNERSHIP	IL
WF-AC TAX CREDIT FUND I, L.P.	DE
WF-AC TAX CREDIT FUND I, LLC	DE
WHISPERING PINES AIP 6 LIMITED PARTNERSHIP	SC
WHITE CLIFF APARTMENTS LIMITED PARTNERSHIP	OH
WHITEFIELD PLACE LIMITED PARTNERSHIP	TX
WHITEFIELD PLACE PRESERVATION, LP	TX
WICKFORD ASSOCIATES LIMITED PARTNERSHIP	NC
WIGAR LIMITED PARTNERSHIP	MO
WILBUR AND COMPANY, INC.	DE
WILDER RICHMAN HISTORIC PROPERTIES II, L.P.	DE
WILDER RICHMAN HISTORIC PROPERTIES, L.P.	DE
WILDERNESS TRAIL, LTD.	OH
WILIKINA PARK LIMITED PARTNERSHIP	HI
WILKES TOWERS LIMITED PARTNERSHIP	NC
WILLIAMSBURG EAST-REO, L.P.	TX
WILLIAMSBURG INVESTORS LIMITED PARTNERSHIP	IN
WILLIAMSBURG LIMITED PARTNERSHIP	IL
WILLIAMSBURG SOUTH APARTMENTS, A LIMITED PARTNERSHIP	SC
WILLIAMSBURG-OXFORD LIMITED PARTNERSHIP	MD
WILLOW COURT LIMITED PARTNERSHIP	MT
WILLOW CREEK, L.P.	DE
WILLOW PARK ASSOCIATES, L.P.	TX
WILLOW WOOD LIMITED PARTNERSHIP	CA

Entity Name	State
WIND DRIFT CORPORATION	MD
WIND DRIFT-OXFORD ASSOCIATES, L.P.	IN
WINDGATE MEMBER, INC.	DE
WINDING BROOK ASSOCIATES	IN
WINDRIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
WINDSOR APARTMENTS LIMITED PARTNERSHIP	DE
WINDSOR CROSSINGS LIMITED PARTNERSHIP	NJ
WINDSOR HILLS I, L.P.	DE
WINNSBORO ARMS LIMITED PARTNERSHIP	SC
WINONA ASSOCIATES LIMITED PARTNERSHIP
WINROCK-HOUSTON ASSOCIATES LIMITED PARTNERSHIP	DE
WINROCK-HOUSTON LIMITED PARTNERSHIP	DE
WINTER GARDEN PRESERVATION, L.P.	MO
WINTER PARK ASSOCIATES LIMITED PARTNERSHIP	DE
WINTHROP APARTMENT INVESTOR 2 LIMITED PARTNERSHIP	MD
WINTHROP APARTMENT INVESTORS LIMITED PARTNERSHIP	MD
WINTHROP FINANCIAL ASSOCIATES, A LIMITED PARTNERSHIP	MD
WINTHROP GROWTH INVESTORS I LIMITED PARTNERSHIP	MA
WINTHROP PROPERTIES LIMITED PARTNERSHIP	DE
WINTHROP TEXAS INVESTORS LIMITED PARTNERSHIP	MD
WL/OAC, L.L.C.	MD
WMOP PARTNERS, L.P.	DE
WOLF RIDGE, LTD.	AL
WOLLASTON MANOR ASSOCIATES	MA
WOOD CREEK CPGF 22, L.P.	DE
WOODBERRY FOREST-REO, L.P.	TX
WOODCREST APARTMENTS, LTD.	OK
WOODCREST APARTMENTS, LTD.	TX
WOODFIELD MEMBER, INC.	DE
WOODHAVEN ASSOCIATES, A VIRGINIA LIMITED PARTNERSHIP	VA
WOODHAVEN SUBSIDIARY ASSOCIATES, L.P.	MD
WOODHILL ASSOCIATES	IL
WOODHILL JV GP, LLC	DE
WOODHILL JV, L.P.	DE
WOODLAKE ASSOCIATES	WA
WOODLAND APARTMENTS, A LIMITED PARTNERSHIP	SC
WOODLAND COOS BAY LTD.	OR
WOODLAND HILLS PRESERVATION LIMITED PARTNERSHIP	MI
WOODLAND HILLS-OXFORD ASSOCIATES	MI
WOODLAND RIDGE ASSOCIATES	IL
WOODLAND RIDGE II PARTNERS LIMITED PARTNERSHIP	IL
WOODLAWN VILLAGE ASSOCIATES, L.P.	DE
WOODMARK LIMITED PARTNERSHIP	VA
WOODMERE ASSOCIATES, L.P.	DE
WOODRIDGE ASSOCIATES LIMITED PARTNERSHIP	OH
WOODS EDGE CORPORATION	MD
WOODS EDGE-OXFORD ASSOCIATES, L.P.	IN
WOODS MORTGAGE ASSOCIATES	PA
WOODS OF INVERNESS CPF 16, L.P.	DE
WOODSHIRE JV GP, LLC	DE
WOODSHIRE JV, L.P.	DE
WOODSIDE VILLAGE	AK
WOODSIDE VILLAS OF ARCADIA, LTD.	FL
WOODWAY OFFICE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
WORCESTER EPISCOPAL HOUSING COMPANY LIMITED PARTNERSHIP	MA
WRC-87A CORPORATION	DE
WYCKFORD COMMONS, L.P.	DE
WYNTRE BROOKE ASSOCIATES	PA
YACHT CLUB AT BRICKELL, LLC	FL
YADKIN ASSOCIATES LIMITED PARTNERSHIP	NC
YORKTOWN TOWERS ASSOCIATES	IL
YORKTREE JV GP, LLC	DE
YORKTREE JV, L.P.	DE
YOUNG ISRAEL-CANOGA PARK, A CALIFORNIA LIMITED PARTNERSHIP	CA
ZICKLER ASSOCIATES LIMITED PARTNERSHIP	IN
ZIMCO CORPORATION I	MD

Entity Name	State
ZIMCO CORPORATION II	MD
ZIMCO CORPORATION III	MD
ZIMCO CORPORATION IV	MD
ZIMCO I L.L.C.	MD
ZIMCO I LIMITED PARTNERSHIP	MD
ZIMCO II L.L.C.	MD
ZIMCO II LIMITED PARTNERSHIP	MD
ZIMCO III LIMITED PARTNERSHIP	MD
ZIMCO IV LIMITED PARTNERSHIP	MD
ZIMCO IX L.L.C.	MD
ZIMCO V L.L.C.	MD
ZIMCO VI L.L.C.	MD
ZIMCO VII L.L.C.	MD
ZIMCO VIII L.L.C.	MD
ZIMCO X L.L.C.	MD
ZIMCO XI L.L.C.	MD
ZIMCO XII L.L.C.	MD
ZIMCO XIII L.L.C.	MD
ZIMCO XIV L.L.C.	MD
ZIMCO XIX L.L.C.	MD
ZIMCO XV L.L.C.	MD
ZIMCO XVI L.L.C.	MD
ZIMCO XVII L.L.C.	MD
ZIMCO XVIII L.L.C.	MD
ZIMCO XX L.L.C.	MD
ZIMCO XXI L.L.C.	MD
ZIMCO XXII L.L.C.	MD
ZIMCO XXIII L.L.C.	MD
ZIMCO XXIV L.L.C.	MD
ZIMCO XXIX L.L.C.	MD
ZIMCO XXV L.L.C.	MD
ZIMCO XXVI L.L.C.	MD
ZIMCO XXVII L.L.C.	MD
ZIMCO XXVIII L.L.C.	MD
ZIMCO XXX L.L.C.	MD
ZIMCO XXXI L.L.C.	MD
ZIMCO XXXII LIMITED PARTNERSHIP	MD
ZIMCO XXXIII L.L.C.	MD
ZIMCO/ABINGTON CORPORATION	MD
ZIMCO/ABINGTON II CORPORATION	MD
ZIMCO/BETHEL CORPORATION IX	MD
ZIMCO/BLUE ASH CORPORATION	MD
ZIMCO/CHANTILLY CORPORATION	MD
ZIMCO/CINCINNATI CORPORATION XII	MD
ZIMCO/COUCH CORPORATION	MD
ZIMCO/DAYTON CORPORATION X	MD
ZIMCO/DEERCROSS CORPORATION	MD
ZIMCO/DELTA SQUARE CORPORATION	MD
ZIMCO/FAYETTE CORPORATION	MD
ZIMCO/FISHERMAN’S VILLAGE CORPORATION	MD
ZIMCO/GWYNEDD CORPORATION	MD
ZIMCO/HOME CORPORATION	MD
ZIMCO/LONGWOOD CORPORATION	MD
ZIMCO/MELBOURNE CORPORATION	MD
ZIMCO/MONROE CORPORATION XI	MD
ZIMCO/NORTH POINT CORPORATION	MD
ZIMCO/PEBBLE POINT CORPORATION	MD
ZIMCO/REDDMAN CORPORATION	MD
ZIMCO/RUNAWAY BAY CORPORATION XIII	MD
ZIMCO/SEMINOLE CORPORATION	MD
ZIMCO/TRINITY CORPORATION	MD
ZIMCO/WIND DRIFT CORPORATION	MD
ZIMCO/WINDRIDGE CORPORATION	MD
ZIMCO/WOODS EDGE CORPORATION	MD