EXHIBIT 99.3

                               RECKSON 401(k) PLAN
        CERTIFICATION PURSUANT TO SECTION 1350 OF CHAPTER 63 OF TITLE 18
                           OF THE UNITED STATES CODE

I, Michael Maturo, Executive Vice President, Treasurer and Chief Financial
Officer of Reckson Associates Realty Corp., certify pursuant to section 906 of
the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:

     1)  The Annual Report on Form 11-K of the Reckson 401(k) Plan (the "Plan")
         for the year ended December 31, 2002 (the "Report") fully complies with
         the requirements of Section 13(a) or 15(d) of the Securities Exchange
         Act of 1934 (15 U.S.C. 78m or 78o(d)); and

     2)  The information contained in the Report fairly presents, in all
         material respects, the financial condition and results of operations of
         the Plan.

Dated:  June 24, 2003

                                           /s/ Michael Maturo
                               -------------------------------------------------
                                  Michael Maturo, Executive Vice President,
                                  Treasurer and Chief Financial Officer of
                                       Reckson Associates Realty Corp.

A signed original of this written statement required by Section 906 has been
provided to Reckson Associates Realty Corp. and will be furnished to the
Securities and Exchange Commission or its staff upon request.