EXHIBIT 21.2 EXHIBIT B --------- QRS CORPORATIONS 1. ERP-QRS BS, Inc. 2. ERP-QRS Chaparral Creek, Inc. 3. ERP-QRS Lincoln Green, Inc. 4. ERP-QRS Lodge (OK), Inc. 5. ERP-QRS Stonebrook, Inc. 6. ERP-QRS Sleepy Hollow, Inc. 7. ERP-QRS EOI, Inc. 8. ERP-QRS Continental Villas, Inc. 9. ERP-QRS Doral, Inc. 10. ERP-QRS Governor's Place, Inc. 11. ERP-QRS Plantation, Inc. 12. ERP-QRS Valley Park South, Inc. 13. ERP-QRS Yorktowne, Inc. 14. ERP-QRS SWN Line, Inc. 15. ERP-QRS Arbors, Inc. 16. ERP-QRS Breton Hammocks, Inc. 17. ERP-QRS Emerald Place, Inc. 18. ERP-QRS Essex Place, Inc. 19. ERP-QRS Met,Inc. 20. ERP-QRS Met CA, Inc. 21. ERP-QRS Wellington Hill, Inc. 22. ERP-QRS Tanasbourne Terrace, Inc. 23. WENT Corp. 24. ERP-QRS Reserve Square, Inc. 25. EQR-QRS Camellero, Inc. 26. QRS-LLC, Inc. 27. QRS-Waterfall, Inc.; 28. QRS-ArtBHolder, Inc.; 29. QRS-ArtCapLoan, Inc. 30. ERP-QRS Rosehill Pointe, Inc.; 31. ERP-QRS Country Ridge, Inc.; 32. ERP-QRS Lakeville Resort, Inc.; 33. ERP-QRS Park Place I, Inc.; 34. ERP-QRS Park Place II, Inc.; 35. ERP-QRS Sunny Oak Village, Inc.; 36. ERP-QRS Pine Meadows Garden, Inc.; 37. ERP-QRS Hunter's Glen, Inc.; 38. ERP-QRS Canter Chase, Inc; 39. QRS-Bond, Inc.; 40. ERP-QRS Songbird, Inc.; 41. ERP-QRS Cedar Crest, Inc.; 42. ERP-QRS Creekside Oaks, Inc.; 43. ERP-QRS Village Oaks, Inc.; 44. ERP-QRS Lakeville Resort, Inc.; 45. ERP-QRS Trails at Dominion, Inc.