| AMERICAN CLASSIC VOYAGES CO. (F01000002780) | CD |
| DE ANZA GROUP, INC. (850001) | DC |
| EAGLE SERVICE CORPORATION OF DELAWARE (F93000000100) | Director |
| EQUITY PROPERTIES AND DEVELOPMENT COMPANY (P12931) | VD |
| HILLSBOROUGH RIVER APARTMENTS (A03901) | G |
| LO PROPERTIES, INC. (F93000005400) | PD |
| LP MANAGEMENT CORP. (F98000003080) | CD |
| MHC LENDING QRS, INC. (F98000002890) | DC |
| MHC SYSTEMS, INC. (F94000005582) | DC |
| QRS GOLD MEDAL COMMUNITIES, INC. (F98000002891) | DC |
| RAINTREE HOLDINGS, INC. (828410) | PD |
| WILDWOOD APARTMENTS ADVERTISED AND CANCELLED AS OF 09/15/76 (A04360) | G |
| AUNT MARY'S YARNS AND CRAFTS, INC. (F92000000393) | Director |
| BOLT STREET CORPORATION (P24193) | Director |
| FIRST PROPERTY MANAGEMENT CORP. (P12814) | CD |
| FREEDOM HOLDINGS, INC. (P21602) | Director |
| GREAT AMERICAN PARTNERSHIP INVESTMENTS, INC. (837983) | Vice President |
| ITEL CORPORATION (838992) | CD |
| JACKSON I, INC. (P93000066622) | President |
| MANUFACTURED HOME COMMUNITIES, INC. (F93000001053) | CD |
| MHC-QRS, INC. (F97000006602) | DC |
| REFCO-USA INC (829222) | Director |
| CEDAR COVE APARTMENTS (A03875) | G |
| DE ANZA ASSETS, INC. (P08044) | DCEO |
| EQUITY HOTEL PROPERTIES, INC. (F93000005485) | Director |
| FIRST PROPERTY MANAGEMENT CORP. (833484) | Director |
| FLORIDA RAINTREE LIMITED PARTNERSHIP (A03805) | G |
| HART & COOLEY, INC. (P12635) | Director |
| ITEL RAIL CORPORATION (857685) | Director |
| OCALARI REALTY CORP. (616984) | Vice President |
| STANFORD COVE, INC. (828164) | PD |
| ZML-WESTSHORE CENTER, INC. (F93000004895) | PD |
| DESTINFO, INC. (526367) | Vice President |
| EQUITY OFFICE PROPERTIES, INC. (F93000003837) | CD |
| EQUITY OFFICE PROPERTIES, L.L.C., L.C. (M95000000207) | MGR |
| EQUITY REALTY, INC. (635137) | PD |
| F.P.M.C. SERVICES CORP. (833816) | Director |
| MARINE ASSOCIATES, LTD. (A15437) | G |
| PROPERTY MANAGEMENT RESOURCES, INC. (846596) | Vice President |
| TELETECH HOLDINGS, INC. (F96000003846) | Director |
| ZM, INC. OF ILLINOIS (F93000000506) | PD |
| AMCV CRUISE OPERATIONS, INC. (F01000002779) | CD |
| CENTURY 21 INVESTORS, LTD. (A06308) | G |
| EQUITY PROPERTIES AND DEVELOPMENT COMPANY (F93000003839) | Director |
| GEMINI ENTERPRISES, INC. (826948) | PD |
| JACKSON II, INC. (P93000066628) | President |
| MHC-QRS BAY INDIES, INC. (F95000002749) | DC |
| MOBILE HOME COMMUNITIES, INC. (857138) | Director |
| MOHICAN PROPERTIES G.P., INC. (F93000000858) | PD |
| NAPLES ISLE COMMUNITY ASSOCIATION, INC. (763579) | Director |
| SANDY COVE APARTMENTS (A03888) | G |
| SC MANAGMENT, INC. (ILLINOIS) (F94000003869) | Director |
| SIP PROPERTIES G.P., INC. (F92000000638) | PD |
| ZELL GENERAL PARTNERSHIP, INC. (F95000004518) | Pres |
| ZELL/MERRILL IV, INC. (F96000004759) | PD |
