| CENTRAL FLORIDA RESORT MANAGEMENT, LLC (L06000006621) | MGRM |
| EPI TALLAHASSEE II, INC. (P96000030741) | DS |
| EPI-BRISTOL PLACE, INC. (S70451) | Vice President |
| EPI-GATE PARKWAY EQUITY, INC. (P05000145550) | VP |
| EPI-INTERNATIONAL DRIVE DEVELOPMENT, INC. (P07000096941) | VP |
| EPI-LANDMARK LUXURY APARTMENTS DEVELOPMENT, LLC (L08000093730) | MGRM |
| EPI-PARK AVENUE EQUITY, INC. (P99000100241) | Director |
| EPI-POLOS AT FORT MYERS, INC. (L20110) | Director |
| EPI-POLOS EAST, INC. (L45021) | Treasurer |
| EPI-POLOS EAST, INC. (L45021) | DVS |
| EPOCH-ROUND ROCK, LLC (L06000070450) | MGRM |
| BARNIE'S FRANCHISE SERVICE, LLC (L06000074793) | BOD |
| BRIDGEWATER DAY SERVICE, INC. (P93000018032) | Director |
| EPI-ALHAMBRA, INC. (S01933) | Vice President |
| EPI-BOYNTON DEVELOPMENT, INC. (P05000111493) | VPST |
| EPI-GATE PARKWAY DEVELOPMENT, INC. (P05000145552) | VP |
| EPI-PALM BEACH EQUITY, INC. (P02000028183) | Director |
| EPI-PARMER LANE III, INC. (P14000085484) | VP,S |
| EPI-POLOS AT KISSIMMEE, INC. (L56002) | Director |
| EPI-SEA ISLE APARTMENTS, LLC (L12000075552) | MGRM |
| EPI-TURNBURY, INC.. (P97000015543) | SVP |
| EPI-UPTOWN LOFTS DEVELOPMENT, INC. (P04000084613) | Director |
| EPOCH ASPEN DEVELOPMENT, LLC (L00000009543) | MGRM |
| EPI SOUTHBRIDGE, INC. (P99000048315) | Director |
| EPI-AUSTIN, INC. (P00000106665) | VP |
| EPI-BENTLEY PARK, INC. (P99000000885) | VP |
| EPI-DEERWOOD II, INC. (P03000086464) | T/S |
| EPI-GREENVILLE, INC. (P96000075965) | Secretary |
| EPI-LANDMARK LUXURY APARTMENTS, LLC (L08000090565) | MGRM |
| EPI-METROWEST, INC. (S10354) | Vice President |
| EPI-PARK AVENUE DEVELOPMENT, INC. (P99000100265) | Director |
| EPI-TOWNE PLACE, INC. (P98000044115) | VPD |
| EPI-TOWNSEND, LLC (L03000014274) | MGR |
| EPOCH HIGHLAND PARK INVESTMENT PARTNERS, L.P. (A12000000395) | G |
| FCLC JACKSONVILLE, INC. (P99000098815) | ST |
| GAINESVILLE PHASE II, INC. (V36005) | Director |
| THE RESERVE AT DEERWOOD, INC. (P95000076744) | VPS |
| EPI SOUTHBRIDGE TWO, INC. (P97000103276) | VPST |
| EPI-ALHAMBRA II, INC. (P96000079906) | Director |
| EPI-BRIER CREEK LUXURY APARTMENTS, LLC (L10000068527) | MGRM |
| EPI-DOWNTOWN PHOENIX, LLC (L13000173037) | MGRM |
| EPI-HIGHLAND PARK APARTMENTS, LLC (L12000090186) | MGRM |
| EPI-PALMER RANCH, INC. (P97000017277) | VPST |
| EPI-TAMPA PALMS, INC. (P95000095596) | Director |
| EPI-TIMACUAN, INC. (P98000046807) | VP |
| EPI-WESTCHASE DEVELOPMENT, INC. (P00000083237) | Director |
| EPOCH-INTERNATIONAL DRIVE, LLC (L06000053136) | MGRM |
| EP-BOYNTON, INC. (P05000111969) | VPST |
| EPI HOTEL PARTNERS THREE, INC. (P99000098798) | VPST |
| EPI RALEIGH, INC. (P99000098788) | Vice President |
| EPI-BARRINGTON PARK, LLC (L03000005477) | VP |
| EPI-BRISTOL PLACE AT METROWEST, INC (P95000017728) | Director |
| EPI-CHARLOTTE, INC. (P98000048548) | Director |
| EPI-DEERWOOD, INC. (P97000074858) | Director |
| EPI-NONA PARK APARTMENTS, LLC (L13000124549) | MGRM |
| EPI-PALM BEACH DEVELOPMENT, INC. (P02000028188) | Director |
| EPI-SARASOTA, INC. (P97000017269) | Director |
| EPI-SOUTHWOOD, LLC (L05000046858) | MGRM |
| EPI-WESTCHASE EQUITY, INC. (P00000083228) | Director |