OPERATORS OF APARTMENT BUILDINGS

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BAYFIELD LOW INCOME HOUSING LIMITED PARTNERSHIP
GLOBAL REALTY MANAGEMENT GROUP INC
WNC HOUSING TAX CREDIT FUND VI LP SERIES 8
AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS L P
WNC HOUSING TAX CREDIT FUND VI LP SERIES 7
BILTMORE GROUP OF LOUISIANA LLC
RB ASSET INC
BARON CAPITAL PROPERTIES LP
AFC LOW INCOME HOUSING CREDIT PARTNERS-I
AIMCO PROPERTIES LP
UNITED STATES FINANCIAL GROUP INC /NY
AMERICA FIRST REAL ESTATE INVESTMENT CO INC
PATRIOT TAX CREDIT PROPERTIES LP
RIVER DISTRIBUTION SUB INC
LARCHDALE OWNERSHIP CO LTD
WNC HOUSING TAX CREDIT FUND VI LP SERIES 6
LEXFORD RESIDENTIAL TRUST /MD/
RIVER ASSET SUB INC
WINGATE GOVERNMENT MORTGAGE PARTNERS II L P
BARON CAPITAL TRUST
LEXFORD RESIDENTIAL TRUST
LEXFORD INC
LNR PROPERTY CORP
SUMMIT PROPERTIES PARTNERSHIP L P
WNC HOUSING TAX CREDIT FUND VI LP SERIES 5
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 9
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 8
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 7
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 6
WNC HOUSING TAX CREDIT FUND IV L P SERIES 6
WNC HOUSING TAX CREDIT FUND IV L P SERIES 5
WNC HOUSING TAX CREDIT FUND IV L P SERIES 4
WNC HOUSING TAX CREDIT FUND IV L P SERIES 3
EVANS WITHYCOMBE RESIDENTIAL LP
CONTINENTAL EQUITY INVESTORS INC
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 5
CARDINAL INDUSTRIES INCOME PROPERTIES I LIMITED PARTNERSHIP
WNC HOUSING TAX CREDIT FUND V LP SERIES 4
ULTIMISTICS INC
WNC HOUSING TAX CREDIT FUND IV L P SERIES 2
WNC CALIFORNIA HOUSING TAX CREDITS III LP
WNC HOUSING TAX CREDIT FUND IV L P SERIES 1
CITADEL HOLDING CORP
GATEWAY TAX CREDIT FUND III LTD
BOSTON FINANCIAL TAX CREDIT FUND PLUS
GATEWAY TAX CREDIT FUND II LTD
GATEWAY TAX CREDIT FUND LTD
BOSTON FINANCIAL TAX CREDIT FUND VIII LP
AMERICAN TAX CREDIT TRUST SERIES I
BOSTON FINANCIAL TAX CREDIT FUND VII LP
CHESTNUT PARTNERSHIP
AMERICAN TAX CREDIT PROPERTIES III LP
BOSTON FINANCIAL QUALIFIED HOUSING TAX CREDITS L P V
BOSTON FINANCIAL QUALIFIED HOUSING TAX CREDITS L P IV
AMERICAN TAX CREDIT PROPERTIES II L P
BOSTON FINANCIAL QUALIFIED HOUSING TAX CREDITS LP II
BASS REAL ESTATE FUND III LIMITED PARTNERSHIP
FREEDOM TAX CREDIT PLUS LP
MCD FREEDOM TAX CREDIT FUND LP
BOSTON CAPITAL TAX CREDIT FUND III L P
BOSTON CAPITAL TAX CREDIT FUND II LTD PARTNERSHIP
PRUDENTIAL BACHE TAX CREDIT PROPERTIES LP
POST APARTMENT HOMES LP
SEVEN FIELDS DEVELOPMENT PA INC
SEVEN FIELDS DEVELOPMENT CO
AMBASSADOR APARTMENTS INC
UNITED VANGUARD HOMES INC /DE
BOSTON CAPITAL TAX CREDIT FUND IV LP
WNC HOUSING TAX CREDIT FUND IV LP
MARK CENTERS TRUST
WNC HOUSING TAX CREDIT FUND III L P
WNC HOUSING TAX CREDIT FUND II LP
CHRISKEN GROWTH & INCOME LP II
PRUDENTIAL BACHE A G SPANOS REALTY PARTNERS L P I
CARDINAL INDUSTRIES INCOME PROPERTIES II LIMITED PARTNERSHIP
RIVERSIDE PARK ASSOCIATES LP
PRUDENTIAL BACHE AG SPANOS GENESIS INCOME PARTNERS L P I
PRESIDENTIAL ASSOCIATES I LTD PARTNERSHIP
APARTMENT INVESTMENT & MANAGEMENT CO
PRIME RESIDENTIAL INC
OASIS RESIDENTIAL INC
SMITH CHARLES E RESIDENTIAL REALTY LP
WNC CALIFORNIA HOUSING TAX CREDITS II LP
WNC CALIFORNIA HOUSING TAX CREDITS LP
WNC HOUSING TAX CREDIT FUND V LP SERIES 3
WNC CALIFORNIA HOUSING TAX CREDITS IV LP SERIES 4
BROWN BENCHMARK PROPERTIES LIMITED PARTNERSHIP
WELLSFORD RESIDENTIAL PROPERTY TRUST
CAMDEN PROPERTY TRUST
ASSISTED HOUSING FUND LP I
CARDINAL REALTY SERVICES INC
SOUTH WEST PROPERTY TRUST INC
AMERICAN TAX CREDIT PROPERTIES LP
WILDER RICHMAN HISTORIC PROPERTIES II LP
CENTURY HILLCRESTE APARTMENT INVESTORS L P
BOSTON FINANCIAL QUALIFIED HOUSING TAX CREDITS LP III
BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP
FOGELMAN SECURED EQUITY L P
YAGER KUESTER PUBLIC FUND 1986 LIMITED PARTNERSHIP
KNICKERBOCKER VILLAGE INC
NHP INC
CENTURY PACIFIC TAX CREDIT HOUSING FUND II
CLOVER APPRECIATION PROPERTIES I L P
BASS REAL ESTATE FUND II
AMERICAN AFFORDABLE HOUSING II LIMITED PARTNERSHIP
INTERGROUP CORP
RIVERCHASE INVESTORS I LTD
NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
BRESLER & REINER INC
CAPITAL REALTY INVESTORS IV LIMITED PARTNERSHIP
BOSTON FINANCIAL QUALIFIED HOUSING LTD PARTNERSHIP
PRIME MOTOR INNS LTD PARTNERSHIP
CALIFORNIA SEVEN ASSOCIATES LTD PARTNERSHIP
SOUTHWESTERN PROPERTY TRUST INC


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