Exhibit 21.1

Entity Name	State Code
AIMCO PROPERTIES, L.P.	DE
107-145 WEST 135TH STREET ASSOCIATES LIMITED PARTNERSHIP	NY
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
630 EAST LINCOLN AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
ACQUISITION LIMITED PARTNERSHIP	MD
ACTC VI MANAGER, LLC	DE
AHP ACQUISITION COMPANY, LLC	ME
AIC REIT PROPERTIES LLC	DE
AIMCO 118-120 WEST 109TH STREET, LLC	DE
AIMCO 136-140 WEST 109TH STREET, LLC	DE
AIMCO 1582 FIRST AVENUE, LLC	DE
AIMCO 173 EAST 90TH STREET, LLC	DE
AIMCO 182-188 COLUMBUS AVENUE, LLC	DE
AIMCO 202-206 WEST 109TH STREET, LLC	DE
AIMCO 203-211 WEST 109TH STREET, LLC	DE
AIMCO 204-206 WEST 133, LLC	DE
AIMCO 212-214 WEST 109TH STREET, LLC	DE
AIMCO 2232-2240 ACP, LLC	DE
AIMCO 223-225 WEST 109TH STREET, LLC	DE
AIMCO 2247-2253 ACP, LLC	DE
AIMCO 2252-2258 ACP, LLC	DE
AIMCO 2300-2310 ACP, LLC	DE
AIMCO 233-235 WEST 109TH 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 241-251 WEST 109TH STREET, LLC	DE
AIMCO 2484 ACP, 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 464-466 AMSTERDAM 200-210 WEST 83RD STREET, LLC	DE
AIMCO 510 EAST 88TH STREET PROPERTY, LLC	DE
AIMCO 514 EAST 88TH STREET, LLC	DE
AIMCO 656 ST. NICHOLAS, LLC	DE
AIMCO 759 ST. NICHOLAS, LLC	DE
AIMCO 88TH STREET/SECOND AVENUE PROPERTIES, LLC	DE
AIMCO ALL HALLOWS, LLC	DE
AIMCO ALLIANCE TOWERS PRESERVATION GP, LLC	DE
AIMCO ANCHORAGE, L.P.	DE
AIMCO ANGELES GP, LLC	DE
AIMCO ANTIOCH, L.L.C.	DE
AIMCO ARVADA HOUSE, LLC	DE
AIMCO ASHTON PARK SLP, LLC,	DE
AIMCO ASSOCIATED PROPERTIES, LP	DE
AIMCO ASSURANCE LTD.	BD
AIMCO AUBURN GLEN APARTMENTS, LLC	DE
AIMCO BALAYE APARTMENTS I, LLC	DE
AIMCO BALAYE APARTMENTS II, LLC	DE
AIMCO BAYBERRY HILL LAND, LLC	DE
AIMCO BAYVIEW, LLC	DE
AIMCO BEACON HILL PRESERVATION GP, LLC	DE
AIMCO BEAU JARDIN, L.P.	DE
AIMCO BEECH LAKE, L.L.C.	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 BRE I, LLC	DE
AIMCO BRE II, LLC	DE

Entity Name	State Code
AIMCO BREAKERS, L.P.	DE
AIMCO BRIDGEWATER, L.P.	DE
AIMCO BROKERAGE SERVICES, INC.	MD
AIMCO BROOK RUN, L.L.C.	DE
AIMCO BROOKSIDE, L.L.C.	DE
AIMCO BROOKWOOD, L.P.	DE
AIMCO BUENA VISTA APARTMENTS GP, LLC	DE
AIMCO BUENA VISTA APARTMENTS, L.P.	DE
AIMCO BUTTERNUT CREEK PRESERVATION GP, LLC	DE
AIMCO CALHOUN CLUB, L.L.C.	DE
AIMCO CALHOUN, L.L.C.	DE
AIMCO CAMERON VILLAS, L.L.C.	DE
AIMCO CANTERBURY GARDENS PRESERVATION GP, LLC	DE
AIMCO CANTERBURY GREEN, L.L.C.	DE
AIMCO CAPITAL GP I, LLC	DE
AIMCO CAPITAL HOLDINGS FUND VI, LLC	DE
AIMCO CAPITAL HOLDINGS FUND VII, 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 IX, 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 FUND VIII, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND X, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND XI, 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 CARRIAGE HOUSE GP, LLC	DE
AIMCO CASA DE LAS HERMANITAS DEVCO, LLC	DE
AIMCO CASA DE MONTEREY GP, LLC	DE
AIMCO CASA DE MONTEREY, L.P.	DE
AIMCO CASTLE COURT APARTMENTS — FALL RIVER, LLC	DE
AIMCO CENTRAL PARK TOWNHOMES, 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 CHESTNUT HILL GP, LLC	DE
AIMCO CK PROPERTIES, LLC	DE
AIMCO COLONIAL CREST, L.L.C.	DE
AIMCO COLONY, L.P.	DE
AIMCO COLUMBUS AVE., LLC	DE
AIMCO CONSTRUCTION SERVICES, LLC	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 GP, LLC	DE
AIMCO CROSSINGS, LP	DE
AIMCO CROSSWOOD PARK APARTMENTS GP, LLC	DE
AIMCO CROSSWOOD PARK APARTMENTS, L.P.	DE
AIMCO CROWS NEST APARTMENTS, L.P.	DE
AIMCO CROWS NEST, L.P.	DE
AIMCO CYPRESS LANDING, L.L.C.	DE
AIMCO DEBALIVIERE PLACE I, L.P.	DE
AIMCO DEERBROOK, LLC	DE
AIMCO DEERFIELD, L.P.	DE

Entity Name	State Code
AIMCO DORAL OAKS, L.P.	DE
AIMCO EAST FARM VILLAGE PRESERVATION GP, LLC	DE
AIMCO ELM CREEK, L.P.	DE
AIMCO EQUITY SERVICES, INC.	VA
AIMCO ESPLANADE AVENUE APARTMENTS, LLC	DE
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 FORESTLAKE APARTMENTS, LLC	DE
AIMCO FOUNTAIN PLACE PRESERVATION GP, LLC	DE
AIMCO FOX CREST, L.L.C.	DE
AIMCO FOXCHASE, L.P.	DE
AIMCO FRAMINGHAM, LLC	DE
AIMCO GALLERIA OFFICE, L.P.	DE
AIMCO GARDENS GP LLC	DE
AIMCO GLENS APARTMENTS, LLC	DE
AIMCO GP LA, L.P.	DE
AIMCO GRANADA, L.L.C.	DE
AIMCO GREENBRIAR PRESERVATION GP, LLC	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 GS SWAP, LLC	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 HARLEM FUNDING, LLC	DE
AIMCO HASTINGS GREEN, L.P.	DE
AIMCO HEATHER RIDGE, L.P.	DE
AIMCO HEMET DEVCO, LLC	DE
AIMCO HERITAGE PARK, L.P.	DE
AIMCO HIGHLAND PARK LAND, LLC	DE
AIMCO HIGHLAND PARK, L.P.	DE
AIMCO HILLMEADE, LLC	DE
AIMCO HOLDINGS, L.P.	DE
AIMCO HOPKINS VILLAGE PRESERVATION GP, LLC	DE
AIMCO HORIZONS WEST APARTMENTS, LLC	DE
AIMCO HP/SWAP, LLC	DE
AIMCO HUDSON HARBOUR, LLC	DE
AIMCO HUNTER’S CROSSING, L.P.	DE
AIMCO HYDE PARK TOWER, L.L.C.	DE
AIMCO INDEPENDENCE GREEN, L.L.C.	DE
AIMCO INDIO DEVCO, LLC	DE
AIMCO IPLP, L.P.	DE
AIMCO JACQUES-MILLER, L.P.	DE
AIMCO KEY TOWERS, L.P.	DE
AIMCO KIRKWOOD HOUSE PRESERVATION GP, LLC	DE
AIMCO LA SALLE, LLC	DE
AIMCO LA VISTA, LLC	DE
AIMCO LAKE CASTLETON ARMS, L.L.C.	DE
AIMCO LAVALLE, L.L.C.	DE
AIMCO LEAHY SQUARE APARTMENTS, LLC	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

Entity Name	State Code
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 APARTMENTS GP, LLC	DE
AIMCO MOUNTAIN VIEW APARTMENTS, L.P.	DE
AIMCO MOUNTAIN VIEW, L.L.C.	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 NEW BALTIMORE, LLC	DE
AIMCO NEWBERRY PARK PRESERVATION GP, LLC	DE
AIMCO NON-ECONOMIC MEMBER, LLC	DE
AIMCO NORTH ANDOVER, L.L.C.	DE
AIMCO NORTHPOINT, L.L.C.	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 OXFORD HOUSE PRESERVATION GP, LLC	DE
AIMCO PACIFICA PARK APARTMENTS, LLC	DE
AIMCO PALM SPRINGS DEVCO, LLC	DE
AIMCO PANORAMA PARK PRESERVATION GP, LLC	DE
AIMCO PARK AT CEDAR LAWN, L.P.	DE
AIMCO PARK LA BREA HOLDINGS, LLC	DE
AIMCO PARK LA BREA SERVICES, LLC	DE
AIMCO PARK PLACE, LLC	DE
AIMCO PARKVIEW DEVCO, LLC	DE
AIMCO PARKWAYS GP, LLC	DE
AIMCO PATHFINDER VILLAGE APARTMENTS GP, LLC	DE
AIMCO PATHFINDER VILLAGE APARTMENTS, L.P.	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 PINE BLUFF VILLAGE PRESERVATION GP, LLC	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 PLEASANT TERRACE/CREEKRIDGE SLP, LLC	DE
AIMCO PLUMMER VILLAGE, LLC	DE
AIMCO PROPERTIES FINANCE PARTNERSHIP, L.P.	DE
AIMCO PROPERTIES HOLDINGS, L.L.C.	DE
AIMCO PROPERTIES, LLC	DE
AIMCO QRS GP, LLC	DE
AIMCO RAMBLEWOOD, L.L.C.	DE
AIMCO RANDAL CROSSING, L.P.	DE
AIMCO REMINGTON, LLC	DE
AIMCO RIDGEWOOD LA LOMA DEVCO, LLC	DE
AIMCO RIVER CLUB, LLC	DE
AIMCO RIVER VILLAGE PRESERVATION GP, LLC	DE
AIMCO RIVERSIDE PARK, L.L.C.	DE
AIMCO RIVERWOODS GP, LLC	DE
AIMCO ROUND BARN MANOR GP, LLC	DE
AIMCO ROYAL CREST — NASHUA, L.L.C.	DE
AIMCO ROYAL GARDENS, L.L.C.	DE
AIMCO ROYAL PALMS, LLC	DE
AIMCO RUSCOMBE GARDENS SLP, LLC	DE

Entity Name	State Code
AIMCO SALEM PRESERVATION GP, LLC	DE
AIMCO SAN BRUNO APARTMENT PARTNERS, L.P.	DE
AIMCO SAN JOSE, LLC	DE
AIMCO SANDPIPER, L.P.	DE
AIMCO SCOTCHOLLOW APARTMENTS GP, LLC	DE
AIMCO SCOTCHOLLOW APARTMENTS, L.P.	DE
AIMCO SEASIDE POINT, L.P.	DE
AIMCO SELECT PROPERTIES, L.P.	DE
AIMCO SH, L.L.C.	DE
AIMCO SH, L.P.	DE
AIMCO SHOREVIEW, LLC	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 SOUTHWILLOW, LLC	DE
AIMCO STAFFORD STUDENT APARTMENTS GP, LLC	DE
AIMCO STERLING VILLAGE DEVCO, LLC	DE
AIMCO STONE POINTE, L.L.C.	DE
AIMCO STRAWBRIDGE SQUARE PRESERVATION GP, LLC	DE
AIMCO SUMMIT OAKS GP, LLC	DE
AIMCO SUNSET ESCONDIDO, L.L.C.	DE
AIMCO SUNSET VILLAGE, L.L.C.	DE
AIMCO SUNTREE PRESERVATION GP, LLC	DE
AIMCO SWISS VILLAGE, L.P.	DE
AIMCO TALBOT WOODS, LLC	DE
AIMCO TAMARAC PINES, LLC	DE
AIMCO TERRY MANOR, LLC	DE
AIMCO TIMBERMILL, L.P.	DE
AIMCO TOMPKINS TERRACE GP, LLC	DE
AIMCO TOR, L.L.C.	DE
AIMCO TOWERS OF WESTCHESTER PARK, LLC	DE
AIMCO TOWNSHIP AT HIGHLANDS APARTMENTS, LLC	DE
AIMCO TOWNSHIP AT HIGHLANDS, L.P.	DE
AIMCO TREE CARE DIVISION, LLC	DE
AIMCO UNIVERSITY WOODS II, L.L.C.	DE
AIMCO UT, L.P.	DE
AIMCO VAN NUYS PRESERVATION, LLC	DE
AIMCO VANTAGE POINTE, L.L.C.	DE
AIMCO VENEZIA, LLC	DE
AIMCO VERDES ASSOCIATES, L.L.C.	DE
AIMCO VILLA ASSOCIATES, 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 VISTA DEL LAGOS, L.L.C.	DE
AIMCO WALNUT HILLS PRESERVATION GP, LLC	DE
AIMCO WARWICK, L.L.C.	DE
AIMCO WASHINGTON SQUARE WEST GP, LLC	DE
AIMCO WEATHERLY, L.P.	DE
AIMCO WESTMINSTER OAKS GP, LLC	DE
AIMCO WESTWOOD TERRACE GP, LLC	DE
AIMCO WEXFORD VILLAGE II, L.L.C.	DE
AIMCO WEXFORD VILLAGE, L.L.C.	DE
AIMCO WHITEFIELD PLACE, LLC	DE
AIMCO WILLIAMSBURG, L.L.C.	DE
AIMCO WILSON ACRES MANAGER, LLC	DE
AIMCO WILSON ACRES, LLC	DE
AIMCO WIMBLEDON SQUARE, L.L.C.	DE
AIMCO WINDGATE, L.L.C.	DE
AIMCO WINDWARD, LLC	DE
AIMCO WINTER GARDEN, LLC	DE
AIMCO WOODFIELD, L.L.C.	DE

Entity Name	State Code
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/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, INC.	DE
AIMCO/BETHESDA HOLDINGS, INC.	DE
AIMCO/BETHESDA II, L.L.C.	DE
AIMCO/BETHESDA WILLIAMSBURG, L.L.C.	DE
AIMCO/BLUFFS, L.L.C.	DE
AIMCO/BRANDERMILL, L.L.C.	DE
AIMCO/BRANDON, L.L.C.	DE
AIMCO/BRANDYWINE, 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/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, L.L.C.	DE
AIMCO/FOXTREE, L.P.	DE
AIMCO/FREEDOM PLACE, L.L.C.	DE
AIMCO/FREEDOM PLACE, L.P.	DE
AIMCO/GALLERIA PARK ASSOCIATES GP, LLC	DE
AIMCO/GREENVILLE, L.L.C.	DE
AIMCO/GROVETREE, L.L.C.	DE
AIMCO/GROVETREE, L.P.	DE
AIMCO/HIDDENTREE, L.L.C.	DE
AIMCO/HIDDENTREE, L.P.	DE
AIMCO/HIL, L.L.C.	DE
AIMCO/HOLLIDAY ASSOCIATES GP, LLC	DE
AIMCO/ISLANDTREE, L.L.C.	DE
AIMCO/ISLANDTREE, L.P.	DE
AIMCO/KINGS, L.L.C.	DE
AIMCO/KIRKMAN, L.L.C.	DE
AIMCO/LAKE RIDGE, L.L.C.	DE
AIMCO/LANTANA, 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
AIMCO/OLDE MILL INVESTORS GP, LLC	DE
AIMCO/OLDE MILL, LLC	MD

Entity Name	State Code
AIMCO/ONE LINWOOD ASSOCIATES GP, LLC	DE
AIMCO/ORCHIDTREE, L.L.C.	DE
AIMCO/ORCHIDTREE, L.P.	DE
AIMCO/PALM BEACH, L.L.C.	DE
AIMCO/PAM PROPERTIES, L.P.	DE
AIMCO/PARK TOWNE PLACE ASSOCIATES GP, LLC	DE
AIMCO/PINELLAS, 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/SAND CASTLES I, L.P.	DE
AIMCO/SAND CASTLES, L.P.	DE
AIMCO/SCHAUMBURG, L.L.C.	DE
AIMCO/SHADETREE, L.L.C.	DE
AIMCO/SHADETREE, L.P.	DE
AIMCO/SHADOW LAKE, 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/SWAP, L.L.C.	DE
AIMCO/TEXAS APARTMENT INVESTORS GP, LLC	DE
AIMCO/THE HILLS I, L.P.	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, 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, L.L.C.	DE
AIMCO/WICKERTREE, L.P.	DE
AIMCO/WIGI-STRATFORD GP, LLC	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, L.P.	DE
AJ ONE LIMITED PARTNERSHIP	DE
AJ TWO LIMITED PARTNERSHIP	DE
ALL HALLOWS ASSOCIATES, L.P.	CA
ALL HALLOWS PRESERVATION, L.P.	CA
ALLENTOWN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
ALLIANCE TOWERS LIMITED PARTNERSHIP	OH
ALLIANCE TOWERS PRESERVATION, L.P.	DE
ALLVIEW-OXFORD LIMITED PARTNERSHIP	MD
AMBASSADOR APARTMENTS, L.P.	DE
AMBASSADOR CRM FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR I, L.P.	IL
AMBASSADOR II JV GP, LLC	DE
AMBASSADOR II JV, L.P.	DE
AMBASSADOR III, L.P.	DE
AMBASSADOR IV, L.P.	DE
AMBASSADOR IX, L.P.	DE

Entity Name	State Code
AMBASSADOR TEXAS PARTNERS, L.P.	DE
AMBASSADOR V, L.P.	DE
AMBASSADOR VI, L.P.	DE
AMBASSADOR VII, L.P.	DE
AMBASSADOR VIII, L.P.	DE
AMBASSADOR X, L.P.	DE
AMBASSADOR XI, L.P.	DE
ANCHORAGE PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
ANDERSON OAKS LIMITED PARTNERSHIP	WA
ANGELES INCOME PROPERTIES, LTD. 6	CA
ANGELES INCOME PROPERTIES, LTD. II	CA
ANGELES INVESTMENT PROPERTIES, INC.	CA
ANGELES OPPORTUNITY PROPERTIES LTD GP LP	CA
ANGELES OPPORTUNITY PROPERTIES, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ANGELES PARTNERS X	CA
ANGELES PARTNERS X GP LIMITED PARTNERSHIP	SC
ANGELES PARTNERS XI	CA
ANGELES PARTNERS XII	CA
ANGELES PARTNERS XII GP LIMITED PARTNERSHIP	SC
ANGELES PROPERTIES, INC.	CA
ANGELES REALTY CORPORATION	CA
ANGELES REALTY CORPORATION II	CA
AP XI FOX RUN GP, L.L.C.	SC
AP XII ASSOCIATES GP, L.L.C.	SC
AP XII TWIN LAKE TOWERS, L.P.	DE
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
APOLLO-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
ARC II/AREMCO PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ARMITAGE COMMONS ASSOCIATES	IL
ARROWSMITH, LTD.	TX
ARVADA HOUSE PRESERVATION LIMITED PARTNERSHIP	CO
ASHLAND MANOR LIMITED PARTNERSHIP	OH
ASPEN POINT, L.P.	DE
ASPEN-STRATFORD APARTMENT COMPANY C.	NJ
ASPEN-STRATFORD APARTMENTS COMPANY B	NJ
ATLANTA ASSOCIATES LIMITED PARTNERSHIP	MA
ATLANTIC IX, L.L.C.	MI
ATRIUMS OF PLANTATION JV GP, LLC	DE
ATRIUMS OF PLANTATION JV, L.P.	DE
AUGUSTA-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
AVON DEVELOPMENT COMPANY	PA
BAISLEY PARK ASSOCIATES LIMITED PARTNERSHIP	NY
BALDWIN OAKS ELDERLY, LTD.	NJ
BALDWIN TOWERS ASSOCIATES	PA
BANGOR HOUSE PROPRIETARY LIMITED PARTNERSHIP	ME
BANNEKER, BENJAMIN PLAZA ASSOCIATES	PA
BANNOCK ARMS SECOND LIMITED PARTNERSHIP	CA
BARNESBORO ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP	PA
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
BAYVIEW PRESERVATION, L.P.	CA
BEACH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BEACON HILL PRESERVATION LIMITED PARTNERSHIP	DE
BEAUTIFUL VILLAGE REDEVELOPMENT COMPANY LIMITED PARTNERSHIP	NY
BEDFORD HOUSE, LTD.	OH
BELLAIR MANOR, LTD.	OH
BELLERIVE ASSOCIATES LIMITED PARTNERSHIP	MO

Entity Name	State Code
BENSALEM GARDEN ASSOCIATES LIMITED PARTNERSHIP	PA
BENT TREE II-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
BENT TREE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
BEREA SINGLE FAMILY HOMES, LTD.	KY
BERKELEY GARDENS LIMITED PARTNERSHIP	MD
BERKLEY LIMITED PARTNERSHIP	VA
BETHANY HIDDEN LAKE APARTMENTS, LLC	DE
BETHANY LEGEND OAKS APARTMENTS, LLC	DE
BETHANY SUN LAKE APARTMENTS, LLC	DE
BETHEL COLUMBUS CORPORATION	MD
BETHEL COLUMBUS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BETHLEHEM DEVELOPMENT COMPANY	PA
BEVILLE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
BEXLEY HOUSE GP, L.L.C.	SC
BEXLEY HOUSE, L.P.	DE
BIG WALNUT, L.P.	DE
BILTMORE APARTMENTS, LTD.	OH
BLAKEWOOD PROPERTIES ASSOCIATES	GA
BLANCHARD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	WA
BLOOMSBURG ELDERLY ASSOCIATES	PA
BLUE ASH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BOLTON NORTH PRESERVATION LIMITED PARTNERSHIP	DE
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
BRIARCLIFFE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
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
BROAD RIVER PROPERTIES, L.L.C.	DE
BROADMOOR APARTMENTS ASSOCIATES LTD. PARTNERSHIP	SC
BROADWAY GLEN ASSOCIATES	MA
BROOK RUN ASSOCIATES, L.P.	IL
BROOKVIEW APARTMENTS COMPANY LIMITED	AL
BROOKWOOD LIMITED PARTNERSHIP	IL
BURKE II — OXFORD ASSOCIATES LIMITED PARTNERSHIP	VA
BURKE-OXFORD ASSOCIATES, A LIMITED PARTNERSHIP	VA
BURKSHIRE COMMONS APARTMENTS PARTNERS, L.P.	DE
BURNSVILLE APARTMENTS LIMITED PARTNERSHIP	MN
BUTTERNUT CREEK ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
BUTTERNUT CREEK PRESERVATION LIMITED PARTNERSHIP	DE
BUYERS ACCESS LLC	DE
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
CAMARILLO-ROSEWOOD ASSOCIATES LIMITED PARTNERSHIP	CA
CAMBRIDGE HEIGHTS APARTMENTS LIMITED PARTNERSHIP	MS
CAMPBELL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	DC
CANTERBURY GARDENS PRESERVATION LIMITED PARTNERSHIP	DE
CANTERBURY LIMITED PARTNERSHIP	IN
CANTERBURY SERVICES LLC	DE
CAPTIVA CLUB JV GP, LLC	DE
CAPTIVA CLUB JV, LLC	DE

Entity Name	State Code
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 PRESERVATION, L.P.	DE
CARROLLWOOD LAKESIDE NORTH PARTNERS, LTD.	FL
CASA DE LAS HERMANITAS LIMITED PARTNERSHIP	CA
CASDEN OFFICE HOLDINGS LLC	DE
CASSELBERRY INVESTORS, L.L.C.	MD
CASSELBERRY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CASTLE PARK ASSOCIATES LIMITED PARTNERSHIP	MO
CASTLE ROCK JOINT VENTURE	TX
CASTLEWOOD ASSOCIATES, L.P.	IA
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
CCIP/3 SANDPIPER, LLC	DE
CCIP/3 WILLIAMSBURG MANOR, LLC	DE
CCP IV ARBOURS OF HERMITAGE, LLC	DE
CCP IV ASSOCIATES, LTD.	TX
CCP IV KNOLLWOOD, LLC	DE
CCP/III VILLAGE GREEN GP, INC.	SC
CCP/IV APARTMENTS GP, L.L.C.	SC
CCP/IV CITADEL GP, L.L.C.	SC
CCP/IV RESIDENTIAL GP, L.L.C.	SC
CENTENNIAL/FT. WAYNE ASSOCIATES, L.P.	IN
CENTER CITY ASSOCIATES	PA
CENTER SQUARE ASSOCIATES	PA
CENTRAL PARK TOWERS LIMITED PARTNERSHIP	KS
CENTRAL WOODLAWN REHABILITATION JOINT VENTURE	IL
CENTURY LAKESIDE PLACE, L.P.	TX
CENTURY PENSION INCOME FUND XXIV, A CALIFORNIA LIMITED PARTNERSHIP	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 GROWTH FUND XXII, A CALIFORNIA LIMITED PARTNERSHIP	CA
CENTURY STONEY GREENS, L.P.	CA
CENTURY SUN RIVER, LIMITED PARTNERSHIP	AZ
CHA PROPERTIES, INC.	DE
CHANTILLY PARTNERS LIMITED PARTNERSHIP	VA
CHAPEL HOUSING LIMITED PARTNERSHIP	MD
CHARLESTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHESAPEAKE APARTMENTS JV GP, LLC	DE
CHESAPEAKE APARTMENTS JV, L.P.	DE
CHESAPEAKE-OXFORD COUNTY ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
CHESTNUT HILL ASSOCIATES LIMITED PARTNERSHIP	DE
CHESWICK-OXFORD ASSOCIATES, L.P.	IN
CHICKASAW-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHIMNEYTOP-OXFORD ASSOCIATES L.P.	IN
CHURCH STREET ASSOCIATES LIMITED PARTNERSHIP	IL
CHURCHVIEW GARDENS LIMITED PARTNERSHIP	PA

Entity Name	State Code
CIDER MILL ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP	PA
CIMARRON ACQUISITION, L.P.	MO
CINCINNATI CORPORATION	MD
CITRUS GROVE JV GP, LLC	DE
CITRUS GROVE JV, L.P.	DE
CITRUS SUNSET JV GP, LLC	DE
CITRUS SUNSET JV, LLC	DE
CITY HEIGHTS DEVELOPMENT COMPANY	PA
CITY LINE ASSOCIATES LIMITED PARTNERSHIP	VA
CK-GP II, INC.	DE
CK-LP II, INC.	DE
CLEAR LAKE LAND PARTNERS, LTD.	TX
CLINTON MANOR, A LIMITED PARTNERSHIP	SC
CLOVERLANE FOUR CORPORATION	MD
CLOVERLANE FOUR-OXFORD LIMITED PARTNERSHIP	MD
CLOVERLANE III CORPORATION	MD
CLOVERLANE III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CLUB APARTMENT ASSOCIATES LIMITED PARTNERSHIP	NC
COACHLIGHT APARTMENTS CO.	MI
COATESVILLE TOWERS	PA
COLCHESTER STAGE II COMPANY	MI
COLD SPRING SINGLE FAMILY HOMES, LTD.	KY
COLLEGE PARK APARTMENTS, A LIMITED PARTNERSHIP	PA
COLONIAL CREST LIMITED PARTNERSHIP	IL
COLUMBUS III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COMMUNITY CIRCLE II, LTD.	OH
CONCAP CITADEL ASSOCIATES, LTD.	TX
CONCAP EQUITIES, INC.	DE
CONCAP HOLDINGS, INC.	TX
CONCAP RIVER’S EDGE ASSOCIATES, LTD.	TX
CONCAP VILLAGE GREEN ASSOCIATES, LTD.	TX
CONGRESS REALTY COMPANIES LIMITED PARTNERSHIP	MA
CONGRESS REALTY CORP.	MA
CONNECTICUT COLONY ASSOCIATES LIMITED PARTNERSHIP	GA
CONSOLIDATED CAPITAL GROWTH FUND	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/3	CA
CONSOLIDATED CAPITAL PROPERTIES III	CA
CONSOLIDATED CAPITAL PROPERTIES IV	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 PARTNERS L.P.	IL
COPPER MILL CPGF 22, L.P.	DE
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
CORINTH SQUARE ASSOCIATES	KS
COUCH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COUCH-OXFORD, L.L.C.	MD
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 XIV/SUN RIVER, INC.	AZ
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

Entity Name	State Code
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
CRAGIN SERVICE CORPORATION	IL
CRC CONGRESS REALTY CORP.	MA
CREEKSIDE GARDENS INVESTMENT COMPANY	CO
CREEKVIEW ASSOCIATES	PA
CREEKWOOD ASSOCIATES, L.P.	MO
CREVENNA OAKS PRESERVATION, L.P.	DE
CROCKETT MANOR APARTMENTS, A LIMITED PARTNERSHIP	TN
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 LANDING ASSOCIATES	IL
CYPRESS LANDING LIMITED PARTNERSHIP	IL
D & B HOUSING OPPORTUNITIES LIMITED PARTNERSHIP IV	MO
DALLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
DARBY TOWNHOUSES LIMITED PARTNERSHIP	PA
DARBY TOWNHOUSES PRESERVATION GENERAL PARTNER, L.L.C.	DE
DAVIDSON DIVERSIFIED PROPERTIES, INC.	TN
DAVIDSON DIVERSIFIED REAL ESTATE I, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE II, 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
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
DBL PROPERTIES CORPORATION	NY
DEERCROSS-OXFORD ASSOCIATES, L.P.	IN
DELCAR-S, LTD.	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
DFW APARTMENT INVESTORS LIMITED PARTNERSHIP	DE
DFW RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
DGP VILLAGE GP, LLC	DE
DGP VILLAGE LAND, LLC	DE
DGP VILLAGE, L.P.	DE
DIP LIMITED PARTNERSHIP	VA
DIP LIMITED PARTNERSHIP II	VA
DISCOVERY LIMITED PARTNERSHIP	MD
DIVERSIFIED EQUITIES, LIMITED	TN
D-O ASSOCIATES, L.L.C.	MD
DORAL LIMITED PARTNERSHIP	PA
DOYLE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES II LIMITED PARTNERSHIP	NY
DRUID HILLS APARTMENTS LIMITED PARTNERSHIP	SC
EAST CENTRAL TOWERS ASSOCIATES LIMITED PARTNERSHIP	IN
EAST FARM VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
EAST HAVEN REAL ESTATE ASSOCIATES LIMITED PARTNERSHIP	MA
EAST WINDSOR 255 LIMITED PARTNERSHIP	DE
EASTRIDGE APARTMENTS A LIMITED PARTNERSHIP	PA
EASTRIDGE ASSOCIATES	PA

Entity Name	State Code
EDEN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
EIGHTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
ELDERLY HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
ELKHART TOWN AND COUNTRY LIMITED PARTNERSHIP	IN
ENGLISH MANOR JOINT VENTURE	TX
EVEREST INVESTORS 5, LLC	CA
EVEREST WINGFIELD, L.P.	KS
EVERGREEN CLUB LIMITED PARTNERSHIP	MA
FAIRBURN AND GORDON ASSOCIATES II LIMITED PARTNERSHIP	GA
FAIRWOOD ASSOCIATES	CA
FARMINGDALE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IL
FAYETTE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
FAYETTE-OXFORD CORPORATION	MD
FERNWOOD LTD., LIMITED PARTNERSHIP	MA
FIELD ASSOCIATES	RI
FIFTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
FINLAY INTERESTS MT 2, LTD.	FL
FIRST ALEXANDRIA ASSOCIATES LIMITED PARTNERSHIP	VA
FIRST SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
FIRST WINTHROP CORPORATION	DE
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
FLORIDA HOUSE — OXFORD ASSOCIATES	IL
FMI LIMITED PARTNERSHIP	PA
FONDREN COURT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
FOOTHILL CHIMNEY ASSOCIATES LIMITED PARTNERSHIP	GA
FOREST GARDENS ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
FORT CARSON ASSOCIATES LIMITED PARTNERSHIP	CO
FORT COLLINS COMPANY, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
FOUNTAIN PLACE PRESERVATION, L.P.	DE
FOUNTAIN PLACE-OXFORD ASSOCIATES, L.P.	IN
FOUR QUARTERS HABITAT APARTMENTS ASSOCIATES, LTD.	FL
FOURTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
FOX ASSOCIATES ‘84	CA
FOX GROWTH PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX RUN AP XI, L.P.	SC
FOX RUN APARTMENTS, LTD.	TX
FOX STRATEGIC HOUSING INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX VALLEY TWO-OXFORD LIMITED PARTNERSHIP	MD
FOX VALLEY-OXFORD LIMITED PARTNERSHIP	MD
FOXFIRE ASSOCIATES LIMITED PARTNERSHIP	SC
FOXFIRE LIMITED DIVIDEND HOUSING ASSOCIATION	MI
FRANKLIN CHANDLER ASSOCIATES	PA
FRANKLIN EAGLE ROCK ASSOCIATES	PA
FRANKLIN NEW YORK AVENUE ASSOCIATES	PA
FRANKLIN SQUARE SCHOOL ASSOCIATES LIMITED PARTNERSHIP	MD
FRANKLIN WOODS ASSOCIATES	PA
FREEMAN EQUITIES, LIMITED	TN
FRENCH EMBASSY ASSOCIATES, L.P.	MO
FRIENDSET HOUSING COMPANY LIMITED PARTNERSHIP	NY
FRIENDSHIP COURT LIMITED PARTNERSHIP	SC
FRIO HOUSING, LTD.	TX
G.P. MUNICIPAL HOLDINGS, L.L.C.	DE
GADSDEN TOWERS, LTD.	AL
GALLERIA PARK ASSOCIATES LIMITED PARTNERSHIP	MA
GARY MANOR ASSOC. LIMITED PARTNERSHIP	IN
GATE MANOR APARTMENTS, LTD., A TENNESSEE LIMITED PARTNERSHIP	TN
GATEWAY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GC SOUTHEAST PARTNERS, L.P.	DE

Entity Name	State Code
GEORGETOWN 20Y APARTMENTS, L.L.C.	DE
GEORGETOWN MANAGEMENT, INC.	CA
GLENBROOK LIMITED PARTNERSHIP	MA
GLENDALE TERRACE LIMITED PARTNERSHIP	SC
GLENOAKS TOWNHOMES LIMITED PARTNERSHIP	CA
GLENWOOD-OXFORD HOUSING ASSOCIATION LIMITED PARTNERSHIP	IN
GOLER METROPOLITAN APARTMENTS LIMITED PARTNERSHIP	NC
GOOSE HOLLOW VILLAGE LIMITED PARTNERSHIP	OR
GOVERNORS PARK APARTMENTS VII LIMITED PARTNERSHIP	SC
GP REAL ESTATE SERVICES II INC.	DE
GP SERVICES II, INC.	SC
GP SERVICES IV, INC.	SC
GP SERVICES V, INC.	SC
GP SERVICES VI, INC.	SC
GP SERVICES XI, INC.	SC
GP SERVICES XV, INC.	SC
GP-OP PROPERTY MANAGEMENT, LLC	DE
GRAND PLAZA PRESERVATION GP, LLC	DE
GRAND PLAZA PRESERVATION, L.P.	CA
GREAT SOUTHWEST GP, L.L.C.	SC
GREATER HARTFORD ASSOCIATES LIMITED PARTNERSHIP	CT
GREENBRIAR PRESERVATION, L.P.	DE
GREENBRIAR-OXFORD ASSOCIATES L.P.	IN
GREENFAIR TOWER II CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
GREENSPRING-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GREENTREE ASSOCIATES	IL
GREENVILLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GROSVENOR HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
GRUPO ALN SANTA FE, LLC	DE
GSSW-REO DALLAS, L.P.	TX
GSSW-REO PEBBLE CREEK, L.P.	TX
GSSW-REO TIMBERLINE LIMITED PARTNERSHIP	TX
GULF COAST HOLDINGS, LTD.	AL
GULFGATE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
GULFPORT APARTMENTS, LTD., LIMITED PARTNERSHIP	MS
GWYNED PARTNERS LIMITED PARTNERSHIP	PA
H.R.H. PROPERTIES I, LTD.	OH
HAMLIN ESTATES LIMITED PARTNERSHIP	CA
HAMPTON GREENS CPGF 22, L.P.	DE
HAMPTON HILL APARTMENTS JV GP, LLC	DE
HAMPTON HILL APARTMENTS JV, L.P.	TX
HARBOR RIDGE II ASSOCIATES LIMITED PARTNERSHIP	OH
HARBOR RIDGE III ASSOCIATES LIMITED PARTNERSHIP	OH
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
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
HEMET ESTATES AFFORDABLE, L.P.	CA
HEMET ESTATES LIMITED PARTNERSHIP	CA
HENNA TOWNHOMES, LTD.	TX
HENRIETTA-OXFORD ASSOCIATES LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP	MD
HERITAGE PARK II INC.	DE
HERITAGE SQUARE, LTD.	TX
HIBBEN FERRY I APARTMENT PARTNERS, L.P.	DE
HIBBEN FERRY RECREATION, INC.	SC
HICKORY HEIGHTS APARTMENTS, A LIMITED PARTNERSHIP	SC
HIGHLAND PARK PARTNERS	IL
HIGHLAWN PLACE LIMITED PARTNERSHIP	WV
HILLCREST GREEN APARTMENTS, LTD.	OK

Entity Name	State Code
HILLCRESTE PROPERTIES INC.	DE
HILLSBOROUGH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
HILLSDALE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
HILLSIDE VILLAGE ASSOCIATES	PA
HILLTOP APARTMENTS ASSOCIATES	PA
HILLTOP APARTMENTS, PHASE II LIMITED PARTNERSHIP	MO
HILLTOP APARTMENTS, PHASE I LIMITED PARTNERSHIP	MO
HISTORIC PROPERTIES INC.	DE
HMI PROPERTY MANAGEMENT (ARIZONA), INC.	AZ
HMI PROPERTY MANAGEMENT, INC.	CT
HOLLIDAY ASSOCIATES LIMITED PARTNERSHIP	DC
HOLLIDAYSBURG LIMITED PARTNERSHIP	PA
HOLLOWS ASSOCIATES LIMITED PARTNERSHIP	NY
HOMECORP INVESTMENTS, LTD.	AL
HOPKINS VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
HOSPITALITY INNS PENSACOLA, LTD.	FL
HOUSING PROGRAMS CORPORATION II	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
HYATTSVILLE HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
IH, INC.	DE
INDIO GARDENS AFFORDABLE, L.P.	CA
INGRAM SQUARE APARTMENTS, LTD.	TX
IPLP ACQUISITION I LLC	DE
IPLP MIDRISE, L.L.C.	DE
ISLP, LIMITED PARTNERSHIP	DE
ISTC CORPORATION	DE
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
JACARANDA-OXFORD LIMITED PARTNERSHIP	MD
JACARANDA-OXFORD, L.L.C.	MD
JACQUES-MILLER ASSOCIATES	TN
JAMES-OXFORD LIMITED PARTNERSHIP	MD
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
JUPITER-I, L.P.	DE
JUPITER-II, L.P.	DE
KALMIA APARTMENTS LIMITED PARTNERSHIP	SC
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
KING-BELL ASSOCIATES LIMITED PARTNERSHIP	OR
KINGS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
KIRKMAN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD

Entity Name	State Code
KIRKWOOD HOUSE PRESERVATION LIMITED PARTNERSHIP	DE
KOHLER GARDENS APARTMENTS	CA
LA BROADCAST CENTER GP LLC	DE
LA CANYON TERRACE GP LLC	DE
LA CANYON TERRACE LP	DE
LA COLINA PARTNERS, LTD.	CA
LA COLINA RANCH APARTMENTS, LTD.	TX
LA CREEKSIDE GP LLC	DE
LA CREEKSIDE LP	DE
LA CRESCENT GARDENS GP LLC	DE
LA CRESCENT GARDENS LP	DE
LA HILLCRESTE APARTMENTS LLC	DE
LA HILLCRESTE GP LLC	DE
LA HILLCRESTE LP	DE
LA HILLCRESTE MEZZANINE MEMBER LLC	DE
LA INDIAN OAKS GP LLC	DE
LA INDIAN OAKS LP	DE
LA LAKES GP LLC	DE
LA LAKES LP	DE
LA LOMA ASSOCIATES LIMITED PARTNERSHIP	CA
LA MALIBU CANYON GP LLC	DE
LA MALIBU CANYON LP	DE
LA MORADA ASSOCIATES LIMITED PARTNERSHIP	DC
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 SALLE PRESERVATION, L.P.	CA
LA VISTA ASSOCIATES	CA
LA VISTA PRESERVATION, L.P.	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 SUB LLC	DE
LAFAYETTE LIMITED PARTNERSHIP	IL
LAFAYETTE MANOR ASSOCIATES LIMITED PARTNERSHIP	VA
LAFAYETTE SQUARE ASSOCIATES	TN
LAING VILLAGE, A LIMITED PARTNERSHIP	GA
LAKE CASTLETON II, L.P	TX
LAKE EDEN ASSOCIATES, L.P.	DE
LAKE FOREST APARTMENTS	PA
LAKE RIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LAKEHAVEN I JV GP, LLC	DE
LAKEHAVEN I JV, L.P.	DE
LAKEHAVEN II JV GP, LLC	DE
LAKEHAVEN II JV, L.P.	DE
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
LAKEWOOD AOPL, A TEXAS LIMITED PARTNERSHIP	TX
LAKEWOOD AOPL, INC.	TX
LANCASTER HEIGHTS MANAGEMENT CORP.	CA
LANDAU APARTMENTS LIMITED PARTNERSHIP	SC
LANSING-OXFORD LIMITED PARTNERSHIP	MD
LANTANA-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LARGO PARTNERS, L.L.C.	MD
LARGO/OAC, L.L.C.	MD
LASALLE APARTMENTS. L.P.	CA
LAUDERDALE TOWERS-REO, LIMITED PARTNERSHIP	TX

Entity Name	State Code
LAURENS VILLAS, A LIMITED PARTNERSHIP	SC
LAWNDALE SQUARE-REO LIMITED PARTNERSHIP	TX
LAZY HOLLOW PARTNERS	CA
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 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
LONE STAR PROPERTIES LIMITED PARTNERSHIP	TX
LONG CREEK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LONG MEADOW LIMITED PARTNERSHIP	SC
LONGBRANCH ASSOCIATES, L.P.	MO
LORELEI ASSOCIATES LIMITED PARTNERSHIP	DC
LORING TOWERS ASSOCIATES	MA
LORING TOWERS PRESERVATION LIMITED PARTNERSHIP	DE
LORING TOWERS SALEM PRESERVATION LIMITED PARTNERSHIP	MA
LOUIS JOLIET APARTMENTS MT, L.P.	IL
LUND-HILL ASSOCIATES LIMITED PARTNERSHIP	WI
LYNN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
M & P DEVELOPMENT COMPANY	PA
MADISON RIVER PROPERTIES, L.L.C.	DE
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
MANOR GREEN LIMITED PARTNERSHIP	WA
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
MAUNAKEA PALMS, INC.	HI
MAYER BEVERLY PARK LIMITED PARTNERSHIP	CA
MAYER WARNER CENTER LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
MAYFAIR VILLAGE LIMITED PARTNERSHIP	IN
MB APARTMENTS LIMITED PARTNERSHIP	IL
MBRF HUNT CLUB GP, L.L.C.	SC
MCCOMBS REALTY PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
MCZ/CENTRUM FLAMINGO II, L.L.C.	DE
MCZ/CENTRUM FLAMINGO III, L.L.C.	DE
MEADOW WOOD ASSOCIATES	FL
MEADOWS LIMITED PARTNERSHIP	IL
MELBOURNE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MELBOURNE-OXFORD CORPORATION	MD
MERIDIAN MEADOWS — OXFORD LIMITED PARTNERSHIP	MI
MERIDIAN MEADOWS, L.L.C.	MD
MERIDIAN-REO, L.P.	TX
MHO PARTNERS, LIMITED	FL
MICHIGAN BEACH LIMITED PARTNERSHIP	IL
MICHIGAN MEADOWS LIMITED PARTNERSHIP	IN
MIDDLETOWN-OXFORD LIMITED PARTNERSHIP	MD

Entity Name	State Code
MINNEAPOLIS ASSOCIATES II LIMITED PARTNERSHIP	MA
MINNEAPOLIS ASSOCIATES LIMITED PARTNERSHIP	MD
MIRAMAR HOUSING ASSOCIATES LIMITED PARTNERSHIP	DC
MISTY WOODS CPF 19, L.P.	DE
MONROE CORPORATION	MD
MONROE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MONTBLANC GARDEN APARTMENTS ASSOCIATES	MA
MONTICELLO MANAGEMENT I, L.L.C.	DE
MORRISANIA TOWERS HOUSING COMPANY LIMITED PARTNERSHIP	NY
MORTON TOWERS APARTMENTS, L.P.	DE
MORTON TOWERS HEALTH CLUB, LLC	DE
MOSS GARDENS LTD., A PARTNERSHIP IN COMMENDAM	LA
MOUNT CLARE-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
MOUNTAIN RUN, L.P.	DE
MRR LIMITED PARTNERSHIP	IL
MULBERRY ASSOCIATES	PA
NAPICO HOUSING CREDIT COMPANY-XI.A, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.B, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.C, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.D, LLC	DE
NAPLES-OXFORD LIMITED PARTNERSHIP	MD
NAPLES-OXFORD, L.L.C.	MD
NASHUA-OXFORD-BAY ASSOCIATES LIMITED PARTNERSHIP	MD
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 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, 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. OF PENNSYLVANIA	PA
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 HOUSING PARTNERSHIP REALTY FUND I, A MARYLAND LIMITED PARTNERSHIP	MD
NATIONAL HOUSING PARTNERSHIP RESI ASSOCIATES I LIMITED PARTNERSHIP	DC
NATIONAL PARTNERSHIP INVESTMENTS ASSOCIATES II	CA
NATIONAL PARTNERSHIP MANAGEMENT CORP.	CA
NATIONAL PROPERTY INVESTORS 4	CA
NATIONAL PROPERTY INVESTORS 5	CA
NATIONAL PROPERTY INVESTORS 6	CA
NATIONAL PROPERTY INVESTORS 8, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL PROPERTY INVESTORS III	CA
NATIONAL TAX CREDIT INVESTORS II, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL TAX CREDIT MANAGEMENT CORP. I	CA
NATIONAL TAX CREDIT, INC.	CA
NATIONAL TAX CREDIT, INC. II	CA
NCHP DEVELOPMENT CORP.	DC
NEVADA SUNRISE GARDENS, LIMITED PARTNERSHIP	CA
NEW BALTIMORE SENIOR PRESERVATION LIMITED PARTNERSHIP	MI

Entity Name	State Code
NEW CASTLE — OXFORD ASSOCIATES L.P.	IN
NEW HAVEN ASSOCIATES LIMITED PARTNERSHIP	MA
NEW SHELTER V LIMITED PARTNERSHIP	DE
NEW TIMBER RIDGE GP LIMITED PARTNERSHIP	DE
NEW VISTAS APARTMENTS ASSOCIATES	IL
NEWBERRY ARMS LIMITED PARTNERSHIP	SC
NEWBERRY PARK PRESERVATION, L.P.	DE
NEWINGTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NEWPORT-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NHP A&R SERVICES, INC.	VA
NHP ACQUISITION CORPORATION	DE
NHP AFFORDABLE HOUSING PALACE PARTNERS, L.P.	PA
NHP AFFORDABLE HOUSING PARTNERS, L.P.	PA
NHP COUNTRY GARDENS LIMITED PARTNERSHIP	VA
NHP COUNTRY GARDENS, INC.	VA
NHP HOLLYMEAD L.P.	DE
NHP MAINTENANCE SERVICES COMPANY	VA
NHP MID-ATLANTIC PARTNERS ONE 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 TWO LIMITED PARTNERSHIP	DE
NHP PUERTO RICO MANAGEMENT COMPANY	DE
NHP WINDSOR CROSSING ASSOCIATES L.P.	DE
NHP WINDSOR CROSSING L.P.	DE
NHP/HS THREE, L.P.	DE
NHPAHP IL 1, LLC	IL
NHPAHP WI 1, LLC	WI
NHP-HDV FOURTEEN, INC.	DE
NHP-HDV SEVENTEEN, INC.	DE
NHP-HDV TEN, INC.	DE
NHP-HDV TWELVE, INC.	DE
NHP-HS THREE, INC.	DE
NHPMN MANAGEMENT, L.P.	DE
NHPMN MANAGEMENT, LLC	DE
NHPMN STATE MANAGEMENT, INC.	DE
NHPMN-GP, INC.	DE
NINTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
NORMANDIE AVENUE LIMITED PARTNERSHIP	CA
NORTH GATE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
NORTH OMAHA HOMES	NE
NORTH WOODS-OXFORD ASSOCIATES, L.P.	IN
NORTHBROOK APARTMENTS, LTD.	MS
NORTHERN STATES PROPERTIES LIMITED PARTNERSHIP	WA
NORTHPOINT PRESERVATION LIMITED PARTNERSHIP	DE
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
NPIA III, A CALIFORNIA LIMITED PARTNERSHIP	CA
NPI-CL MANAGEMENT L.P.	DE
NTS REALTY HOLDINGS LIMITED PARTNERSHIP	DE
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 PARK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
OAKBROOK INVESTORS LIMITED PARTNERSHIP	MI
OAKLAND COMPANY	SC

Entity Name	State Code
OAKWOOD APARTMENTS, LIMITED PARTNERSHIP — PHASE II	OH
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 IV, L.L.C.	DE
OAMCO IX, L.L.C.	DE
OAMCO V, 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 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 XXV, L.L.C.	DE
OAMCO XXVIII 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
OLDE MILL INVESTORS LIMITED PARTNERSHIP	DE
ONE LINWOOD ASSOCIATES, LTD.	DC
ONE LYTLE PLACE APARTMENTS PARTNERS, L.P.	DE
ONE WEST CONWAY ASSOCIATES LIMITED PARTNERSHIP	MD
OP PROPERTY MANAGEMENT, L.P.	DE
OP PROPERTY MANAGEMENT, LLC	DE
ORANGE VILLAGE ASSOCIATES	PA
ORANGEBURG MANOR	GA
ORP ACQUISITION PARTNERS LIMITED PARTNERSHIP	MD
ORP ACQUISITION, INC.	MD
ORP CORPORATION I	MD
ORP CORPORATION II	MD
ORP CORPORATION III	MD
ORP I ASSIGNOR CORPORATION	MD
ORP ONE L.L.C.	MD
ORP THREE L.L.C.	MD
ORP TWO L.L.C.	MD
OTEF II ASSOCIATES LIMITED PARTNERSHIP	MD
OVERBROOK PARK, LTD.	OH
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 BETHESDA I LIMITED PARTNERSHIP	MD
OXFORD BETHESDA II LIMITED PARTNERSHIP	MD
OXFORD CORPORATION	IN
OXFORD DEVELOPMENT CORPORATION	IN

Entity Name	State Code
OXFORD DEVELOPMENT ENTERPRISES INC.	IN
OXFORD EQUITIES CORPORATION	IN
OXFORD EQUITIES CORPORATION II	DE
OXFORD FUND I LIMITED PARTNERSHIP	MD
OXFORD GENERAL PARTNERS CORPORATION	DE
OXFORD HOLDING CORPORATION	MD
OXFORD HOUSE PRESERVATION, L.P.	DE
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 NATIONAL PROPERTIES CORPORATION	MD
OXFORD PARTNERS II LIMITED PARTNERSHIP	MD
OXFORD PARTNERS V LIMITED PARTNERSHIP	MD
OXFORD PARTNERS X, L.L.C.	MD
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
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
PALM AIRE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
PALM BEACH-OXFORD LIMITED PARTNERSHIP	MD
PALM SPRINGS SENIOR AFFORDABLE, L.P.	CA
PALM SPRINGS SENIOR CITIZENS COMPLEX LIMITED PARTNERSHIP	CA
PAMPA PARTNERSHIP LIMITED	TX
PANORAMA PARK APARTMENTS LIMITED PARTNERSHIP	CA
PANORAMA PARK PRESERVATION, L.P.	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 ACQUISITION, L.P.	KS
PARK ASSOCIATES, L.P.	MO
PARK LA BREA ACQUISITION, LLC	DE
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
PARK VISTA, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
PARKVIEW AFFORDABLE, L.P.	CA
PARKVIEW APARTMENTS, A LIMITED PARTNERSHIP	SC
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	NY
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	CA
PARKWAYS PRESERVATION, L.P.	DE
PARTNERS LIQUIDATING TRUST	DE
PAVILION PRESERVATION, L.P.	DE
PEBBLE POINT CORPORATION	MD
PEBBLE POINT-OXFORD ASSOCIATES, L.P.	IN
PELHAM PLACE GP LIMITED PARTNERSHIP	SC

Entity Name	State Code
PELHAM PLACE, L.P.	SC
PENNSYLVANIA ASSOCIATES	PA
PEPPERMILL PLACE APARTMENTS JV GP, LLC	DE
PEPPERMILL PLACE APARTMENTS JV, L.P.	TX
PEPPERMILL VILLAGE-OXFORD ASSOCIATES L.P.	IN
PEPPERTREE ASSOCIATES	CA
PERSHING-WATERMAN PHASE I, INC.	MO
PETERSBURG EAST SECTION 1, L.P.	VA
PHILLIPS VILLAGE ASSOCIATES, L.P.	CA
PINE BLUFF ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PINE BLUFF VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
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 MANAGEMENT, INC.	CA
PINEWOOD PARK APARTMENTS, A LIMITED PARTNERSHIP	SC
PINEWOOD PLACE APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	OH
PLACID LAKE ASSOCIATES, LTD.	FL
PLAINVIEW GP, INC.	DE
PLANTATION CREEK CPGF 22, L.P.	DE
PLEASANT HILL PRESERVATION, LP	TX
PLUMMER VILLAGE PRESERVATION, L.P.	CA
POINT WEST LIMITED PARTNERSHIP	KS
PORTAGE ASSOCIATES LIMITED PARTNERSHIP	MI
PORTFOLIO PROPERTIES EIGHT ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES FIVE ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES SEVEN ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES TEN 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
PTP PROPERTIES, INC.	DE
PUERTO RICO MANAGEMENT, INC.	CA
PYNCHON PARTNERS II LIMITED PARTNERSHIP	MA
QUAIL RUN ASSOCIATES, L.P.	DE
QUAIL RUN IV LIMITED PARTNERSHIP	SC
QUINCY AFFORDABLE HOUSING L.P.	IL
QUIVIRA MANAGEMENT, INC.	CA
QUIVIRA PLACE ASSOCIATES, L.P.	KS
RAINTREE GP INC.	DE
RAMBLEWOOD LIMITED PARTNERSHIP	MI
RAMBLEWOOD RESIDENTIAL JV GP, LLC	DE
RAMBLEWOOD RESIDENTIAL JV, LLC	DE
RAMBLEWOOD SERVICES LLC	DE
RANCHO TOWNHOUSES ASSOCIATES	CA
RANDOL CROSSING INVESTORS	IL
RANGER APARTMENTS, LTD.	TX
RAVENSWORTH ASSOCIATES LIMITED PARTNERSHIP	MA
REAL ESTATE ASSOCIATES	CA
REAL ESTATE ASSOCIATES IV	CA
REAL ESTATE ASSOCIATES LIMITED III	CA
REAL ESTATE ASSOCIATES LIMITED VII	CA
REAL ESTATE EQUITY PARTNERS INC.	DE
REEDY RIVER PROPERTIES, L.L.C.	DE
REGENCY-NATIONAL CORPORATE TAX CREDIT, INC. II	OH
RESIDUAL EQUITIES, L.P.	DE
RI-15 LIMITED PARTNERSHIP	DC
RICHLIEU ASSOCIATES	PA
RIDGECREST APARTMENTS, L.P.	DE
RIDGEWOOD TOWERS ASSOCIATES	IL
RIVER LOFT APARTMENTS LIMITED PARTNERSHIP	PA

Entity Name	State Code
RIVER LOFT ASSOCIATES LIMITED PARTNERSHIP	MA
RIVER VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
RIVER WOOD ASSOCIATES, L.P.	IN
RIVER WOODS ASSOCIATES LIMITED PARTNERSHIP	IL
RIVERCREEK APARTMENTS LIMITED PARTNERSHIP	SC
RIVERCREST APARTMENTS, L.P.	SC
RIVERPOINT ASSOCIATES	RI
RIVER’S EDGE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
RIVERWOODS PRESERVATION, L.P.	DE
RL AFFORDABLE, L.P.	CA
ROOSEVELT GARDENS APARTMENTS II LIMITED PARTNERSHIP	SC
ROOSEVELT GARDENS LIMITED PARTNERSHIP	SC
ROSEWOOD APARTMENTS CORPORATION	CA
ROUND BARN MANOR ASSOCIATES	IL
ROUND BARN MANOR PRESERVATION, L.P.	DE
ROWLAND HEIGHTS II LIMITED PARTNERSHIP	CA
ROYAL CREST ESTATES (MARLBORO), L.L.C.	DE
ROYAL DE LEON APARTMENTS, LTD.	FL
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
SAGINAW VILLAGE LIMITED PARTNERSHIP	OR
SAHF FUNDING CORP.	DE
SALEM GP, L.L.C.	SC
SALEM MANOR OREG. LTD.	OR
SAN BRUNO-OXFORD LIMITED PARTNERSHIP	MD
SAN JOSE APARTMENTS LIMITED PARTNERSHIP	TX
SAN JOSE PRESERVATION, L.P.	TX
SAN JUAN DEL CENTRO, LLC	DE
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
SCHAUMBURG-OXFORD LIMITED PARTNERSHIP	MD
SEASIDE POINT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
SEASONS APARTMENTS, L.P.	DE
SEATTLE ROCHESTER AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
SECOND SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
SECURITY MANAGEMENT INC.	WA
SECURITY PROPERTIES 73	WA
SECURITY PROPERTIES 74	WA
SECURITY PROPERTIES 74 II	WA
SECURITY PROPERTIES 74 III	WA
SECURITY PROPERTIES 74-A	WA
SECURITY PROPERTIES 75	WA
SECURITY PROPERTIES 76	WA
SECURITY PROPERTIES 77	WA
SECURITY PROPERTIES 79-II	WA
SECURITY PROPERTIES 81-A	WA
SECURITY PROPERTIES FHA LIMITED PARTNERSHIP	MT
SEMINOLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
SEMINOLE-OXFORD CORPORATION	MD
SENCIT NEW YORK AVENUE ASSOCIATES	NJ
SEVENTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
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
SHELTER I GP LIMITED PARTNERSHIP	DE
SHELTER IV GP LIMITED PARTNERSHIP	SC

Entity Name	State Code
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 VII GP LIMITED PARTNERSHIP	SC
SHERATON TOWERS LIMITED PARTNERSHIP	NC
SHERMAN TERRACE ASSOCIATES	PA
SHOREVIEW APARTMENTS, L.P.	CA
SHOREVIEW PRESERVATION, L.P.	CA
SIGNATURE POINT JOINT VENTURE	TX
SIGNATURE POINT PARTNERS, LTD.	TX
SITE 10 COMMUNITY ALLIANCE ASSOCIATES LIMITED PARTNERSHIP	NY
SIXTH SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
SMP 2008, L.L.C.	DE
SMP 2009, L.L.C.	DE
SNAP IV LIMITED PARTNERSHIP	GA
SNI DEVELOPMENT COMPANY LIMITED PARTNERSHIP	NY
SOMERSET-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
SOUTH BAY VILLA PRESERVATION, L.P.	CA
SOUTH BRITTANY OAKS, L.P.	DE
SOUTH LA MANCHA, L.P.	DE
SOUTH LANDMARK PROPERTIES, L.P.	TX
SOUTH MILL ASSOCIATES	PA
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP	OH
SOUTH WINDRUSH PROPERTIES, L.P.	TX
SOUTHBAY VILLAS LIMITED PARTNERSHIP	CA
SOUTHRIDGE-OXFORD LIMITED PARTNERSHIP	MD
SP PROPERTIES 1982 LIMITED PARTNERSHIP	WA
SPARTANBURG-OXFORD LIMITED PARTNERSHIP	MD
SPRING MEADOW LIMITED PARTNERSHIP	MA
SPRINGDALE WEST	CA
SPRINGFIELD FACILITIES, LLC	MD
SPRINGFIELD VILLAS, LTD.	TX
SPRINGHILL COMMERCIAL LIMITED PARTNERSHIP	MD
SPYGLASS-OXFORD ASSOCIATES L.P.	IN
ST. GEORGE VILLAS LIMITED PARTNERSHIP	SC
ST. MARY’S-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
STAFFORD STUDENT APARTMENTS, L.P.	DE
STANDPOINT VISTA LIMITED PARTNERSHIP	MD
STEEPLECHASE JV GP, LLC	DE
STEEPLECHASE JV, LLC	DE
STERLING CREST JOINT VENTURE	TN
STERLING VILLAGE AFFORDABLE, L.P.	CA
STERLING VILLAGE LIMITED PARTNERSHIP	CA
STIRLING COURT APARTMENTS JV GP, LLC	DE
STIRLING COURT APARTMENTS JV, L.P.	TX
STONE POINTE VILLAGE LIMITED PARTNERSHIP	IN
STONECREEK/WATERS LANDING L.L.C.	MD
STONEY GREENS, L.L.C.	SC
STRATFORD VILLAGE REALTY TRUST	MA
STRAWBRIDGE SQUARE APARTMENTS PARTNERS, L.P.	DE
STRAWBRIDGE SQUARE ASSOCIATES LIMITED PARTNERSHIP	VA
STRAWBRIDGE SQUARE PRESERVATION, L.P.	DE

Entity Name	State Code
SUGARBERRY APARTMENTS CORPORATION	CA
SUMMIT OAKS PRESERVATION, L.P.	DE
SUN LAKE JV GP, LLC	DE
SUN LAKE JV, LTD.	FL
SUNBURY DOWNS APARTMENTS JV GP, LLC	DE
SUNBURY DOWNS APARTMENTS JV, L.P.	TX
SUNNYCREST MANOR ASSOCIATES L.P.	IN
SUNRISE ASSOCIATES LIMITED PARTNERSHIP	IL
SUNTREE PRESERVATION LIMITED PARTNERSHIP	DE
SUNTREE-OXFORD ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
SWIFT CREEK APARTMENTS, A LIMITED PARTNERSHIP	SC
SWIFT CREEK VILLA LIMITED PARTNERSHIP	SC
SYCAMORE CREEK ASSOCIATES, L.P.	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
TENNESSEE TRUST COMPANY	TN
TENNTRUCO, INC.	NC
TERRA II LIMITED DIVIDEND HOUSING ASSOCIATION	MI
TERRY MANOR PRESERVATION, L.P.	CA
TEXAS AFFORDABLE HOUSING INVESTMENT FUND I LIMITED PARTNERSHIP	NC
TEXAS APARTMENT INVESTORS	DE
TEXAS RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
THE BLUFFS DEVELOPMENT LIMITED PARTNERSHIP	IN
THE FONDREN COURT JOINT VENTURE	TX
THE GLENS, A LIMITED PARTNERSHIP	SC
THE HOUSTON RECOVERY FUND JV GP, LLC	DE
THE HOUSTON RECOVERY FUND JV, L.P.	TX
THE NATIONAL HOUSING PARTNERSHIP	DC
THE NATIONAL HOUSING PARTNERSHIP II TRUST	NY
THE NATIONAL HOUSING PARTNERSHIP-II LIMITED PARTNERSHIP	DC
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 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
THIRD SPRINGHILL LAKE LIMITED PARTNERSHIP	MD
TIDEWATER-OXFORD LIMITED PARTNERSHIP	MD
TIMBER RIDGE JV GP, LLC	DE
TIMBER RIDGE JV, L.P.	DE
TIMBERLAKE APARTMENTS LIMITED PARTNERSHIP	TX
TOMPKINS TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
TOMPKINS TERRACE PRESERVATION, L.P.	DE
TOMPKINS TERRACE, INC.	NY
TOWERING PINES MANAGEMENT CORP.	CA
TOWNSHIP AT HIGHLANDS LLC	DE
TOWNSHIP AT HIGHLANDS PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
TRAVIS ONE-OXFORD LIMITED PARTNERSHIP	MD
TREESLOPE APARTMENTS, A LIMITED PARTNERSHIP	SC
TRINITY APARTMENTS JV GP, LLC	DE
TRINITY APARTMENTS JV, L.P.	DE
TRINITY PLACE COMMUNITY URBAN REDEVELOPMENT CORPORATION	OH
TUJUNGA GARDENS LIMITED PARTNERSHIP	CA
TURNBUERRY-REO, L.P.	TX
TWO WINTHROP LIMITED PARTNERSHIP	MD

Entity Name	State Code
U. S. REALTY I CORPORATION	SC
U. S. REALTY PARTNERS LIMITED PARTNERSHIP	DE
U.S. SHELTER LIMITED PARTNERSHIP	SC
UNITED FRONT HOMES	MA
UNITED HANDICAP FEDERATION APARTMENT ASSOCIATES, LIMITED PARTNERSHIP	MN
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 INVESTORS INCOME PROPERTIES (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
URBANIZACION MARIA LOPEZ HOUSING COMPANY LIMITED PARTNERSHIP	NY
VAN NUYS APARTMENTS MT, L.P.	CA
VAN NUYS ASSOCIATES LIMITED PARTNERSHIP	MA
VAN NUYS PRESERVATION, L.P.	CA
VANTAGE 78 LTD PARTNERSHIP	NC
VICTORY SQUARE APARTMENTS LIMITED PARTNERSHIP	OH
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 OAKS-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
VINEVILLE TOWERS ASSOCIATES LIMITED PARTNERSHIP	GA
VISTA DEL LAGOS JOINT VENTURE	AZ
VISTA PARK CHINO LIMITED PARTNERSHIP	CA
VMS APARTMENT PORTFOLIO ASSOCIATES II	CA
VMS APARTMENT PORTFOLIO ASSOCIATES III	CA
WAI ASSOCIATES LIMITED PARTNERSHIP	TX
WALNUT HILLS ASSOCIATES, LTD. I	OH
WALNUT HILLS PRESERVATION, L.P.	DE
WALNUT SPRINGS ASSOCIATES	IL
WALNUT SPRINGS JV GP, LLC	DE
WALNUT SPRINGS JV, L.P.	DE
WALNUT SPRINGS LIMITED PARTNERSHIP	IL
WARNER CENTER/MGP INC.	DE
WASCO ARMS	CA
WASHINGTON CHINATOWN ASSOCIATES LIMITED PARTNERSHIP	DC
WASHINGTON SQUARE WEST PRESERVATION, L.P.	DE
WASH-WEST PROPERTIES	PA
WATERFORD APARTMENTS JV GP, LLC	DE
WATERFORD APARTMENTS JV, L.P.	TX
WATERFORD VILLAGE, L.L.C.	DE
WATERGATE II ASSOCIATES	NY
WATERS LANDING PARTNERS, L.L.C.	MD
WC NOTE HOLDINGS, L.P.	DE
WEDGEWOOD CLUB ESTATES LIMITED PARTNERSHIP	WA
WEST LAFAYETTE, LTD.	OH
WEST LAKE ARMS LIMITED PARTNERSHIP	DE
WESTCHESTER-OXFORD LIMITED PARTNERSHIP	MI
WESTCHESTER-OXFORD, L.L.C.	MD
WESTGATE (SPARTANBURG) LIMITED PARTNERSHIP	SC
WESTMINISTER PROPERTIES, LTD.	WA
WESTMINSTER OAKS PRESERVATION, L.P.	DE
WESTRIDGE-OXFORD LIMITED PARTNERSHIP	MD
WESTWICK II LIMITED PARTNERSHIP	MS
WESTWOOD TERRACE PRESERVATION, L.P.	DE
WESTWOOD TERRACE SECOND LIMITED PARTNERSHIP	IL
WF-AC TAX CREDIT FUND I, L.P.	DE
WF-AC TAX CREDIT FUND I, LLC	DE
WF-AC TAX CREDIT FUND II, L.P.	DE

Entity Name	State Code
WHITE CLIFF APARTMENTS LIMITED PARTNERSHIP	OH
WHITEFIELD PLACE PRESERVATION, LP	TX
WICKFORD ASSOCIATES LIMITED PARTNERSHIP	NC
WILDER RICHMAN HISTORIC PROPERTIES II, L.P.	DE
WILDERNESS TRAIL, LTD.	OH
WILKES TOWERS LIMITED PARTNERSHIP	NC
WILLIAMSBURG ACQUISITION, L.P.	MO
WILLIAMSBURG INVESTORS LIMITED PARTNERSHIP	IN
WILLIAMSBURG LIMITED PARTNERSHIP	IL
WILLIAMSBURG SOUTH APARTMENTS, A LIMITED PARTNERSHIP	SC
WILLIAMSBURG-OXFORD LIMITED PARTNERSHIP	MD
WILLOW WOOD LIMITED PARTNERSHIP	CA
WIND DRIFT CORPORATION	MD
WIND DRIFT-OXFORD ASSOCIATES, L.P.	IN
WINDGATE MEMBER, INC.	DE
WINDRIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
WINDSOR CROSSINGS LIMITED PARTNERSHIP	NJ
WINDSOR HILLS I, L.P.	DE
WINNSBORO ARMS LIMITED PARTNERSHIP	SC
WINROCK-HOUSTON ASSOCIATES LIMITED PARTNERSHIP	DE
WINROCK-HOUSTON LIMITED PARTNERSHIP	DE
WINTER GARDEN PRESERVATION, L.P.	MO
WINTHROP APARTMENT INVESTORS LIMITED PARTNERSHIP	MD
WINTHROP TEXAS INVESTORS LIMITED PARTNERSHIP	MD
WL/OAC, L.L.C.	MD
WMOP PARTNERS, L.P.	DE
WOOD CREEK CPGF 22, L.P.	DE
WOODCREST APARTMENTS, LTD.	TX
WOODFIELD MEMBER, INC.	DE
WOODHILL JV GP, LLC	DE
WOODHILL JV, L.P.	DE
WOODLAND APARTMENTS, A LIMITED PARTNERSHIP	SC
WOODLAND HILLS PRESERVATION LIMITED PARTNERSHIP	MI
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
WOODWAY OFFICE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
WORCESTER EPISCOPAL HOUSING COMPANY LIMITED PARTNERSHIP	MA
WRC-87A CORPORATION	DE
WYNTRE BROOKE ASSOCIATES	PA
YACHT CLUB AT BRICKELL, LLC	FL
YADKIN ASSOCIATES LIMITED PARTNERSHIP	NC
YORKTREE JV GP, LLC	DE
YORKTREE JV, L.P.	DE
YOUNG ISRAEL-CANOGA PARK, A CALIFORNIA LIMITED PARTNERSHIP	CA
ZIMCO CORPORATION IV	MD
ZIMCO I LIMITED PARTNERSHIP	MD
ZIMCO II L.L.C.	MD
ZIMCO II LIMITED PARTNERSHIP	MD
ZIMCO IV LIMITED PARTNERSHIP	MD
ZIMCO IX L.L.C.	MD
ZIMCO V 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

Entity Name	State Code
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 XXV L.L.C.	MD
ZIMCO XXVI L.L.C.	MD
ZIMCO XXVII L.L.C.	MD
ZIMCO XXXII LIMITED PARTNERSHIP	MD
ZIMCO XXXIII L.L.C.	MD