SUBSIDIARIES OF EMERITUS CORPORATION Acorn Service Corporation, Washington corporation ALAI, L.L.C., Arizona corporation EM I, L.L.C., Washington limited liability company EMAC Corp., Delaware corporation EmeriCare, Inc., Washington corporation EmeriCare of Arizona, Inc., Washington corporation EmeriCare of Washington, Inc., Washington corporation Emeritus Canada Ltd., Toronto, Ontario Emeritus Employee Leasing, Inc., Washington corporation Emeritus Home Health, Inc., Washington corporation Emeritus Management, L.L.C., Washington limited liability company Emeritus Management I, L.P., Washington limited partnership Emeritus Properties I, Inc., Washington corporation Emeritus Properties II, Inc., Washington corporation Emeritus Properties III, Inc., Washington corporation Emeritus Properties IV, Inc., Washington corporation Emeritus Properties V, Inc., Washington corporation Emeritus Properties VI, Inc., Washington corporation Emeritus Properties VII, Inc., Washington corporation Emeritus Properties VIII, Inc., Washington corporation Emeritus Properties IX, L.L.C., Washington limited liability company Emeritus Properties X, L.L.C., Washington limited liability company Emeritus Properties XI, L.L.C., Washington limited liability company Emeritus Properties XII, L.L.C., Washington limited liability company Emeritus Properties XIII, L.L.C., Washington limited liability company Emeritus Properties of Illinois, Inc., Washington corporation Emeritus Real Estate IV, L.L.C., Delaware limited liability company ESC G.P. I, Inc., Washington corporation ESC G.P. II, Inc., Washington corporation ESC I, L.P., Washington limited partnership ESC III, L.P., Washington limited partnership Fairfield Retirement Center L.L.C., Delaware limited liability company Grand Terrace L.L.C., Delaware limited liability company Heritage Hills Retirement, Inc., North Carolina corporation Painted Post Partnership, Pennsylvania general partnership Painted Post Properties, Inc., Washington corporation Ridgeland Assisted Living, LLC, Washington limited liability company Sanyo Emeritus Corporation, Osaka, Japan TDC/Emeritus Paso Robles Associates, Washington partnership