Palace Housing Fund, L.P

Pall Mall Associates, Ltd. (l.P.)

Parc Chateau Apartments, Ltd. (l.P.)

Parc Chateau Housing Fund, Ltd. (l.P.)

Parc Chateau West, Ltd. (l.P.)

Payroll Solutions VI, Inc.

Philadelphia Village Apartments, Ltd. (l.P.)

Pierre Court Housing Fund, Ltd. (l.P.)

Pimlico Associates, Ltd. (l.P.)

Pinewood Gardens Associates, Ltd. (l.P.)

Plaza Associates, Ltd. (l.P.)

Port Royal Resort, L.P

Premier Properties And Investments, Llc

Professional Housing Associates, Ltd. (l.P.)

Professional Housing Fund, Ltd. (l.P.)

Quaker Of Wilmington Housing Fund, Ltd. (l.P.)

Real Property Services Corp. Of Delaware

Resort Management International, Inc

Riverdale Hearthstone, Llc

Rosewood Housing Fund, Ltd. (l.P.)