Denton, TX

Epoch Development Corporation

Epoch Management Corporation

Epoch Properties Partnership No. 10 Limited Part

Pinewood Village Associates, Ltd.

Dover Village Associates, Ltd.

Irving, TX

New York, NY

WH1-Peoples Southwest Gen-Par, Inc.

Skw II Gen-Par, Inc.

Whlnb Gen-Par, Inc.

W9/Phc Gen-Par, Inc.

Whml-S Gen-Par, Inc.

Wxiii/Pwm Parallel Gen-Par, L.L.C.

Whqr Gen-Par, Inc.

Wxi/Cha Gen-Par, L.L.C.

Wxiii/Jef Gen-Par L.L.C.

Cpre-1 End Lakeline Gen-Par, L.L.C.

Whphc Gen-Par, Inc.

Whwcy Gen-Par, Inc.

Whmab Gen-Par, Inc.

WHAC3 Gen-Par, Inc.

W9/Glm Gen-Par, Inc.

W9/Flagship Marinas Gen-Par, L.L.C.

Wxiii/Wci Gen-Par, L.L.C.

W9/Jp-Tx Gen-Par, L.L.C.

Cpre-1 End Greenlawn II Gen-Par, L.L.C.

Melrose Park, IL

J C Lock Service

Cpre-1 End Shady Hollow II Gen-Par, L.L.C.

WHAC1 Gen-Par, Inc.

WHAC2 Gen-Par, Inc.

Whcli Gen-Par, Inc.

W9/Tcm Gen-Par, Inc.

W9/Gpt-Walnut Gen-Par, Inc.

Wxiii/Pwm Gen-Par, L.L.C.

W9/Sop Gen-Par, L.L.C.

Wxiii/Jef Parallel Gen-Par, L.L.C.

San Francisco, CA

Bentel Associates

Dallas, TX

Village Square Apts, Inc

W2001 Wal Gen-Par, L.L.C.

W2005 Crm Gen-Par, L.L.C.

Acpre Lmg Gen-Par, L.L.C.

Altamonte Springs, FL

Consolidated Leasing Corporation

Whkod Gen-Par, Inc.

Wxi/Ghp Gen-Par, L.L.C.

Wxiii/Wci Parallel Gen-Par, L.L.C.

End of The Sky Productions, L.L.C.

Wxi/Ajp Gen-Par, Inc.

Lake Charles, LA

G & S Enterprises

Springfield, IL