| EQR-LAKE UNDERHILL, L.L.C. | 
                        M07000000096 | 
                        INACT | 
                    
                    
                        | EQR/LINCOLN LIMITED PARTNERSHIP | 
                        B98000000006 | 
                        NAME HS | 
                    
                    
                        | EQR-LINCOLN CULBREATH KEY, L.L.C. | 
                        M98000000114 | 
                        INACT | 
                    
                    
                        | EQR/LINCOLN GUARANTY CREDIT LIMITED PARTNERSHIP | 
                        B98000000005 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN LAKESIDE APARTMENTS L.L.C. | 
                        L98000000956 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN LAKESIDE APARTMENTS L.L.C. | 
                        M06000004457 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN LAKESIDE PARK LIMITED PARTNERSHIP | 
                        B98000000432 | 
                        NAME HS | 
                    
                    
                        | EQR-LINCOLN LAKESIDE PARK L.P. | 
                        B98000000432 | 
                        INACT | 
                    
                    
                        | EQR/LINCOLN NO. ONE MASTER LIMITED PARTNERSHIP | 
                        B98000000007 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE III VISTAS, INC. | 
                        F02000000893 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE III VISTAS, INC. | 
                        F96000000587 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE II VISTAS, INC. | 
                        F02000000892 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE II VISTAS, INC. | 
                        F96000000586 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE I VISTAS, INC. | 
                        F02000000891 | 
                        INACT | 
                    
                    
                        | EQR-LINCOLN VILLAGE I VISTAS, INC. | 
                        F96000000584 | 
                        INACT | 
                    
                    
                        | EQR-MARINA BAY APARTMENTS, L.L.C. | 
                        M06000007161 | 
                        NAME HS | 
                    
                    
                        | EQR-MIDTOWN 24, LLC | 
                        M11000004285 | 
                        NAME HS | 
                    
                    
                        | EQR-MIRAMAR LAKES, L.L.C. | 
                        M06000007162 | 
                        NAME HS | 
                    
                    
                        | EQR-ORMOND BEACH VISTAS, INC. | 
                        F93000003871 | 
                        InActive | 
                    
                    
                        | EQR-OXFORD & SUSSEX VISTAS, INC. | 
                        F96000001021 | 
                        NAME HS |