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PARTNERSHIP
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| 3611 Chili Ave. Associates "B" |
| 1999 Broadway Associates |
| 236-1 Development Associates |
| 6586 Dysinger |
| 731 Market Investors, LTD |
| 740 Regent Street Associates |
| A |
| AAA Net Realty Fund IX |
| AAA Net Realty Fund X |
| Active Investors II |
| Advanced Technology Venture IV |
| AEI Income & Growth XXI |
| AEI Income and Growth Fund XXII |
| AEI Net Lease Income & Growth Fund XIX |
| AEI Net Lease Income & Growth Fund XX |
| AEI Real Estate Fund 85-A |
| AEI Real Estate Fund 85-B |
| AEI Real Estate Fund 86-A |
| AEI Real Estate Fund XV |
| AEI Real Estate Fund XVI |
| AEI Real Estate Fund XVII |
| AEI Real Estate Fund XVIII |
| AIMCO Properties |
| Airfund International 1 |
| Airfund International 2 |
| Airport Industrial Development |
| Airport Road Venture |
| Airport Tech Center Ltd. |
| Alliance Capital Management |
| Alpenhof Lodge Associates |
| American Affordable Housing II |
| American Cable TV Investors 5 |
| American Income Fund 1-B |
| American Income Fund 1-C |
| American Income Fund 1-D |
| American Income Fund 1-E |
| American Income Fund I-A |
| American Income Partners V-A |
| American Income Partners V-B |
| American Income Partners V-C |
| American Income Partners V-D |
| American Mortgage Acceptance Company |
| American Republic Realty Fund I |
| American Retirement Villas Properties II |
| American Retirement Villas Properties III |
| American Tax Credit Properties |
| Andrews Associates |
| Angeles Income Properties IV |
| Angeles Income Properties Ltd II |
| Angeles Income Properties Ltd III |
| Angeles Income Properties VI |
| Angeles Opportunity Properties |
| Angeles Partners IX |
| Angeles Partners X |
| Angeles Partners XI |
| Angeles Partners XII |
| Angeles Partners XIV |
| Arbors Affiliates LLC |
| Arizona Communities, LTD. |
| Armored Storage Income Investors II |
| Atel Capital Equipment VII |
| Atel Cash Distribution Fund IV |
| Atel Cash Distribution Fund V |
| Atel Cash Distribution Fund VI |
| Austin Capital Safe Harbor Fund |
| Avondale Gateway Associates |
| B |
| Barnard Courts, LLC |
| Barnvyn Bakersfield Associates |
| Bass Lake |
| Baupost 1983-1 |
| Bell Road Investors |
| Bellemont Navajo Homes |
| Benart Eastoak Estate |
| Benchmark Park Forest Associates |
| Benchmark Richton Park Properties |
| Bennett Restructuring Fund |
| Berthel Growth & Income Trust I |
| Bonneville Square Associates |
| Boston Capital Tax Credit Fund Series 2 |
| Bowmanor |
| Branson Towers Inn |
| Brauvin High Yield Fund II |
| Brauvin High Yield Fund 1 |
| Brauvin Real Estate 4 |
| Brauvin Real Estate 5 |
| Briarwood Associates |
| Brightstone Capital Fund 5 |
| Brightstone Capital Fund 6 |
| Brightstone Capital Fund 8 |
| Brittany Farms Associates |
| Brunner Companies Income Properties I |
| Buffalo Housing Associates |
| C |
| Cadogan Partners |
| Cal Real Properties |
| Cal-American Income Property Fund III |
| Cal-American Income Property Fund IV |
| Cal-American Income Property Fund VIII |
| Camarillo Mini Storage, Ltd. |
| Camden Square Associates |
| Camino de Oro Apartments |
| Canoas Garden Associates |
| Capital Builders Development Properties II |
| Capital Housing Partners-LXIX |
| Capital Mortgage Plus |
| Capital Preferred Yield Fund II |
| Capital Preferred Yield Fund III |
| Capital Preferred Yield Fund IV |
| Capital Resource Lenders III |
| Capital Resource Partners IV |
| Car Barn Associates |
| Carey Institutional Properties |
| Carlyle Real Estate Limited Partnership XIII |
| Carlyle Real Estate Limited Partnership-XIV |
| Carlyle Real Estate Limited Partnership-XV |
| Carolina Investment Partners |
| Cass Harbor Center, Limited Partnership |
| Castle Harlan Partners III |
| Castlewood Park Associates |
| Catalyst Ventures |
| Cedarwood Investors Limited Partnership |
| Centennial Mortgage Income Fund I |
| Centennial Mortgage Income Fund II |
| Central Corridor |
| Central Self Storage Investment II |
| Central Self Storage Investors V |
| Central Self Storage Investors VIII |
| Century Building Partners I |
| Century Investments XVI |
| Century Partnership 1989-1 |
| Century Partnership 1995-1 |
| Century Partnership 1997-1 |
| Century Pension Income Fund XXIII |
| Century Properties Fund XIV |
| Century Properties Fund XIX |
| Century Properties Fund XV |
| Century Properties Fund XVI |
| Century Properties Fund XVII |
| Century Properties Fund XVIII |
| Century Properties Fund XX |
| Century Properties Growth Fund 22 |
| Charleston Court, Ltd. |
| Chateau De Ville Apartment Fund, Ltd. |
| Chesapeake Fund |
| Chicago Capital Management |
| Chimera Ventures, LLC |
| Chrisken Growth & Income II |
| Chrisken Partnership Cash Income Fund |
| City Station Associates |
| Claflin Capital III |
| Claflin House Associates |
| Cloverleaf Associates 2 |
| Cloverleaf Associates 3 |
| Cloverset Valley Associates |
| CMK Associates |
| CNL American Properties Fund Inc |
| CNL Hospitality Properties Inc |
| CNL Income & Growth Fund IV |
| CNL Income & Growth Fund VI |
| CNL Income Fund I |
| CNL Income Fund II |
| CNL Income Fund III |
| CNL Income Fund IV |
| CNL Income Fund V |
| CNL Income Fund VI |
| CNL Income Fund VII |
| CNL Income Fund VIII |
| CNL Income Fund IX |
| CNL Income Fund X |
| CNL Income Fund XI |
| CNL Income Fund XII |
| CNL Income Fund XIII |
| CNL Income Fund XIV |
| CNL Income Fund XV |
| CNL Income Fund XVI |
| CNL Income Fund XVII |
| CNL Income Fund XVIII |
| Coastland Villa LLC |
| Cole Desert Palms Power Center |
| Colonial Plaza Associates A Ltd. |
| Colonial-Winkler Land Trust |
| Commercial Sites LTD |
| Common Goal Healthcare Participating Mortgage Fund |
| ConAm Doc Affiliates LLC |
| ConAm Ocean Vista Associates LLC |
| Concord Milestone Plus |
| Concord Venture Fund II |
| Conning Insurance Capital III |
| Conning Insurance Capital V |
| Consolidated Capital Growth Fund |
| Consolidated Capital Institutional Properties |
| Consolidated Capital Institutional Properties 3 |
| Consolidated Capital Institutional Properties II |
| Consolidated Capital Properties III |
| Consolidated Capital Properties IV |
| Consolidated Capital Properties V |
| Copa Triana Apartments, LLC |
| Copley Partners I |
| Copley Partners II |
| Copley Pension Properties VI |
| Copley Pension Properties VII |
| Corning Partners IV |
| Cornish Realty Associates |
| Corporate Exchange Limited Partnership |
| Corporate Realty Income Fund I |
| Cortez Associates "dba Sleeping Ute Family Housing" |
| Cottonwood Creek LLC |
| Cress Creek Center Limited Partnership |
| CRI Hotel Income Partners |
| Cronos Global Income Fund XIV |
| Cronos Global Income Fund XV |
| Cronos Global Income Fund XVI |
| CSA Income Fund IV |
| Cumberland Associates |
| D |
| Damson Birtcher Realty Income Fund I |
| Damson Birtcher Realty Income Fund II |
| Dartmouth Aine Partners |
| Davidson Diversified Real Estate I |
| Davidson Growth Plus |
| Davidson Income Real Estate |
| Dean Witter Diversified Futures Fund III |
| Dean Witter Global Perspective Portfolio |
| Dean Witter Portfolio Strategy Fund |
| Dean Witter Principal Plus Fund |
| Dean Witter Realty Income Partnership I |
| Dean Witter Realty Income Partnership II |
| Dean Witter Realty Income Partnership III |
| Decade 80-VIII |
| Decade Companies Income Properties |
| Decade's Monthly Income & Appreciation Fund |
| Decatur Car Care Associates |
| Deerfield Partners |
| Del Taco Income Properties IV |
| Del Taco Restaurant Properties 1 |
| Del Taco Restaurant Properties 2 |
| Del Taco Restaurant Properties 3 |
| Dermot Pacific Partners |
| Desco Plaza II |
| Dial Equities II |
| Dial Equities |
| Divall Income Properties III |
| Divall Insured Income Properties II |
| Divall Wisconsin Insured Franchise Investors |
| Downtown Associates II |
| Drexel Burnham Lambert Real Estate Associates II |
| DS Partners |
| DSI Realty Income Fund IV |
| DSI Realty Income Fund IX |
| DSI Realty Income Fund VI |
| DSI Realty Income Fund VII |
| DSI Realty Income Fund VIII |
| DSI Realty Income Fund X |
| DSI Realty Income Fund XI |
| E |
| Eagle Global |
| Enstar Income Program 1984-1 |
| Equus Capital Partners |
| Essex Microtel Associates II Class A |
| Essex Private Placement Fund II |
| Essex Private Placement Fund III-A |
| Essex Private Placement Fund, Ltd. |
| Essex Royalty I |
| Essex Royalty II |
| Euclid Beach, Ltd. |
| Excel Properties |
| Exeter Real Estate Investors XIX |
| Exeter Real Estate XII |
| F |
| Fairfield Inn by Marriott |
| Fairlane, Ltd. |
| Falcon Esters Investment |
| Fast Food Properties II |
| Fenway Residential Property |
| Fiesta Plaza Income Investors |
| First Capital Income & Growth Fund Series XII |
| First Capital Income Properties Ltd. IX |
| First Capital Institutional Real Estate Ltd 1 |
| First Capital Institutional Real Estate Ltd 2 |
| Flatlander's Investments |
| Flatlander's Restaurant & Brewery I |
| Flying Cloud Associates |
| Forest City Investment Partners Millender Center |
| Forest Fulcrum Fund |
| Foundation Realty Fund Ltd |
| Fountains of Fair Oaks |
| Four Seasons Fund |
| Fox Strategic Housing Income Partners |
| Foxfire 37 A |
| Foxfire Apartments |
| Franklin Street Partners |
| Fredricks Fund IV |
| Frontage Properties Ltd. |
| Frontier Apartments |
| G |
| Gabelli Associates |
| Geocapital Advisors |
| Glenville Associates - Union Square |
| Glenwood Pointe Limited Partnership |
| Goodyear Industrial |
| Grandview, Ltd. |
| Granite State Physicians Headquarters |
| Green Hills Associates |
| H |
| Haley Associates |
| Hamilton Associates Limited Partnership |
| Hamilton Lane-Carpenters |
| Hampton Associates |
| Harbor Railroad Associates |
| Hawthorne Suites Lincolnshire |
| HCW Pension Real Estate Fund |
| Healthcare Equity Partners |
| Heatherwood Associates, Ltd. |
| Heritage Hawaii Joint Venture |
| Hickory Lenders Ltd |
| High Equity Partners Series 86 |
| High Equity Partners Series 88 |
| High Street Bridge Self-Storage |
| Historic Preservation Properties 1987 |
| Historic Preservation Properties 1988 |
| Historic Preservation Properties 1989 |
| HLM Opportunities Fund |
| Hope Gardens Associates |
| Hoppy Toad Land Company |
| Horizon Group Properties |
| Horizon N Parkway Brazos Apts |
| Houston House Operating Partners, Ltd. |
| Hutton Advantaged Prop. II |
| I |
| Icon Cash Flow Partners 7 |
| Icon Cash Flow Partners D |
| Icon Cash Flow Partners E |
| Icon Income Fund 8-A |
| IDM Participating Income Co. II |
| IDM Participating Mortgage Income Fund |
| IEA Income Fund IX |
| ILM I Lease Corp. |
| ILM II Lease Corp. |
| ILM II Senior Living |
| Impact Venture Partners |
| Income Growth Partners Ltd X |
| Income Growth Partners X |
| Independence Tax Credit Plus |
| Independence Tax Credit Plus IV |
| Inland Capital Fund |
| Inland Land Appreciation Fund |
| Inland land Appreciation Fund II |
| Inland Monthly Income Fund II |
| Inland Monthly Income Fund III |
| Inland Monthly Income Fund |
| Integrated Resources High Equity Partners - 85 |
| Interstate Land Investors II |
| Investor Associates Limited Partnership |
| IRE Pension Investors Ltd II |
| Iridian Private Business Value Equity Fund |
| Isla Vista 100, California |
| J |
| Jacques Miller Income Fund II |
| J-K Navigator Fund |
| JMB Manhattan Associates Ltd. 85 |
| JMB/245 Park Avenue Associates, Ltd. |
| JMG Capital |
| John Hancock Realty Income Fund II |
| John Hancock Realty Income Fund III |
| Johnstown Consolidated Income Partners |
| K |
| Kam Lake Associates |
| Kelly Montana Ventures |
| Kelly Pierre Ventures |
| Kelso Partners II |
| Keyes Investors Series 20 Limited Partnership |
| KHA Limited Partnership |
| Kingsland Plaza Joint Venture Partnership |
| Krupp Cash Plus V |
| Krupp Government Income Trust |
| Krupp Government Income Trust II |
| Krupp Insured Mortgage Limited Partnership |
| Krupp Insured Plus II |
| Krupp Insured Plus III |
| Krupp Insured Plus Limited Partnership |
| Krupp Realty IV |
| Krupp Realty VII |
| L |
| L/K Partnership #1 |
| Lafayette Street Fund |
| Lancaster Apartments, LLC |
| Lemhi Fund |
| LMR Land Co Ltd |
| LNT 1987 Investments |
| Lodi Building Partners II |
| Logan Place Ltd. |
| Longworth Venture Partners |
| M |
| Malibu Pacific Partners, LTD |
| Manchester Manor Associates |
| Manhattan Plaza |
| Maplewood Bend II Apartments |
| Marlborough Capital Advisors Inc. |
| Marlborough Capital Investment Fund III |
| Marriott Residence Inn |
| Maui Islander LL |
| Maxus Real Property Investors Four |
| MC Holdings II LLC |
| McCombs Pension Investment Fund |
| McHenry Hotel Partners |
| McRay Plaza Investors |
| Meadow Woods Limited Partnership |
| Meadowbrook Apartments, LLC |
| Mediaworks Investment Associates |
| Medical Income Property 2-A |
| Medical Income Property 2-B |
| Medical Innovation Fund II |
| Millburn Global Opportunity Fund |
| Millers Outpost Shopping Center Associates |
| Mitchell Plaza Mini-Storage |
| Modesto Imaging Center |
| Montana Anaheim Associates Limited Partnership |
| Montavilla Partners |
| Moores Lane Properties |
| Mountain View Casitas |
| Municipal Mortgage & Equity LLC Series I |
| Municipal Mortgage & Equity LLC Series II |
| N |
| Nashville Land Fund, Ltd. |
| National Housing Partnership Realty Fund IV |
| National Housing Trust |
| National Lease Income Fund 6 |
| National Park Service |
| National Property Investors III |
| National Property Investors IV |
| National Property Investors V |
| National Property Investors VI |
| National Property Investors VII |
| National Property Investors VIII |
| National Real Estate Income Properties I |
| National Real Estate Income Properties II |
| NDS Ivanhoe, LLC |
| Net 1 |
| Net 2 |
| New England Residential Properties |
| New Valencia Park Associates |
| New York City Waterfront Associates |
| NHP Retirement Housing Part I |
| Nooney Income Fund I |
| Nooney Income Fund II |
| North Huron, Ltd. |
| NorthCreek Associates |
| Northern Associates |
| Northland Cable Properties 6 |
| Northland Cable Properties 7 |
| Northland Cable Properties 8 |
| Northwest Capital Partners |
| Norwalk Center Fund I |
| Norway Lane |
| Norwich Capital |
| Nottingham Manor Associates |
| NTS Properties III |
| NTS Properties IV |
| NTS Properties VII |
| NTS Properties VI |
| NTS Properties VII |
| NTS Mortgage Partners |
| O |
| Ogden Land Venture |
| Olive Tree Apartments |
| One Liberty Fund III |
| Optima Maple Evanston Limited Partnership |
| Owens Mortgage Investment Fund |
| Oxford Residential Properties I |
| Oxford Tax Exempt Fund II |
| P |
| Pacific Ocean Partners, LTD. |
| PaineWebber CMJ Properties |
| PaineWebber Insured Mortgage Partners 1-B |
| PaineWebber Preferred Yield |
| PaineWebber Preferred Yield II |
| PaineWebber R&D Partners II |
| PaineWebber R&D Partners III |
| Park Plaza |
| Parker & Parsley 83-B |
| Parker & Parsley 84-A |
| Parker & Parsley 85-A |
| Parker & Parsley 86-A |
| Parker & Parsley 86-B |
| Parker & Parsley 86-C |
| Parker & Parsley 87-A |
| Parker & Parsley 87-B |
| Parker & Parsley 88-A |
| Parker & Parsley 88-B |
| Parker & Parsley 88-C |
| Parker & Parsley 89-B |
| Parker & Parsley 90-B |
| Parker & Parsley 90-C |
| Parker & Parsley 91-A |
| Parker & Parsley 91-B |
| Paseo Operating Partners, Ltd |
| Pecos & Gilbert Associates |
| Pensacola Associates Limited Partnership |
| Pierre Parkside Development |
| Pinetree Partners |
| Plaza 108 Limited Partnership |
| Polaris Aircraft Income Fund I |
| Polaris Aircraft Income Fund II |
| Polaris Aircraft Income Fund III |
| Polaris Partners |
| Portland Hollywood Townhouse, LLC |
| PPM VIII Partnership |
| Prana Associates Eighteen |
| Prana Associates Nineteen |
| PrimeEnergy Asset & Income Fund A-1 |
| PrimeEnergy Asset & Income Fund A-2 |
| PrimeEnergy Asset & Income Fund A-3 |
| PrimeEnergy Asset & Income Fund AA-1 |
| PrimeEnergy Asset & Income Fund AA-2 |
| PrimeEnergy Asset & Income Fund AA-3 |
| PrimeEnergy Asset & Income Fund AA-4 |
| Prism Venture Partners III-A |
| Prometheus Income Partners |
| Prudential Bache Diversified Futures Fund |
| Prudential Bache Watson & Taylor 2 |
| Prudential-Bache / CNL National Net Lease Properties |
| PS Partners IV |
| PS Partners V |
| PS Partners VI Limited Partnership |
| Public Storage Properties, Ltd. |
| Publix Supermarkets, Inc. |
| Q |
| R |
| R. H. Village, Ltd. |
| Rancon Income Fund I |
| Rancon Realty Fund IV |
| Rancon Realty Fund V |
| Real Estate Income Partners III |
| Realmark Property Investors II |
| Realmark Property Investors III |
| Realmark Property Investors IV |
| Realmark Property Investors V |
| Realmark Property Investors VI-A |
| Realmark Property Investors VI-B |
| Realty Parking Properties I |
| Realty Parking Properties II |
| Recorp Mortgage Investors II |
| Redwood Mortgage Investors IV |
| Redwood Mortgage Investors V |
| Redwood Mortgage Investors VI |
| Redwood Mortgage Investors VII |
| Redwood Village Apartments |
| Renaissance Capital Growth & Income III |
| Renaissance Capital Partners II |
| Resco 4, LLC |
| Resources Accrued Mortgage Investors 2 |
| Resources Accrued Mortgage Investors - Series 86 |
| Resources Pension Shares 5 |
| Resun Comanche XX |
| Resun Pawnee XIX |
| Reynolds Partners |
| Richmond Ashbrook |
| Ridge View Apartments |
| Ridgecrest Associates |
| Ridgeview II Apartments |
| Ridgewood Electric Power Trust III |
| Riverside Park Associates |
| Rogersville Terrace Apartments |
| Rollingbrook Housing |
| Runny Meade, Ltd. |
| RWB Medical Income Properties 1 |
| S |
| San Antonio I-10 |
| San Rafael Commons |
| Santiago Estates - Cherry Hill |
| SB Partners 85 |
| Scotland Yard Associates I |
| Scotland Yard Associates II |
| Sea Island - Ingram, Ltd. |
| Secured Investment Resources Fund III |
| Seven Neighbors LLC |
| Shadow Mountain, Ltd. |
| Shelter Properties I |
| Shelter Properties II |
| Shelter Properties III |
| Shelter Properties IV |
| Shelter Properties VI |
| Shelter Properties V |
| Shelter Properties VII |
| Sherwood Housing Associates |
| Sierra Pacific Development Fund Interest |
| Sierra Pacific Development Fund II |
| Sierra Pacific Institutional Properties V |
| Sierra Pacific Pension Investors 84 |
| Silver Lake Heights LLC |
| Six Flags Over Texas Fund, Ltd. |
| Six Mile Cypress Land Trust |
| Sixth Bedford-Pine Apartments, Ltd. |
| Skeels Farm Ltd. California |
| Smith Barney Mid-West Futures Fund |
| Smith Barney Potomac Futures Fund |
| Solemar II Associates |
| Southways Fund, Ltd. Series A-1 |
| Spanos Park Development Company |
| Springhill Lake Investors |
| Sterling Heights Associates |
| StoneBrook Equipment Fund, LTD III |
| Stonewall Links |
| Strasbourg Apartments II |
| Summit Founders Fund |
| SV Investment Partners |
| Swan / Los Reales I |
| T |
| Tampa Foods |
| TBK Partners Limited Partnership |
| TCC Equipment Income Fund |
| Technology Funding Medical Partners I |
| Technology Funding Partners III |
| Technology Funding Secured Inv II |
| Technology Funding Venture Partners IV |
| Technology Funding Venture Partners V |
| Telecommunications Income Fund IX |
| Telecommunications Income Fund X |
| Texas Property Partners III |
| Texas Property Partners IV |
| The Courts at Conway Farms, LLC |
| The Gordon Charles River Falls Company II |
| The Wine Country Inn LLC |
| Third Street, Ltd |
| Tiff Real Estate Partners |
| Timbers 200, Ltd. |
| TMP Inland Empire II |
| TMP Inland Empire III |
| TMP Inland Empire IV |
| TMP Inland Empire V |
| TMP Inland Empire VI |
| TMP Inland Empire VII |
| Tonto at Verde Company |
| Townsquare Investors |
| Trails of Bonita |
| Traq Venture I |
| Tulsa Brewing Company of Texas, LTD |
| Twin Oaks |
| TwoRows Restaurant & Brewery of Houston, LTD |
| U |
| U.S. Venture Partners IV, Ltd |
| Uniprop Manufactured Housing Communities Income Fund |
| Uniprop Manufactured Housing Communities Income Fund II |
| United Investors Growth Properties |
| United Investors Income Properties I |
| University Plaza |
| USA Real Estate Investment Trust |
| V |
| Victoria Manor Associates |
| Villa La Paz Apartments, LTD. |
| Villa San Ramon Retirement |
| Village Green Affiliates LLC |
| Vision Limited Partnership |
| Vista III |
| W |
| Walden Capital Partners II |
| Walden Investors |
| Warwick Associates |
| Weber Road Venture |
| Welch Entrepreneurial Fund |
| Wells Real Estate Fund I |
| Wells Real Estate Fund II |
| Wells Real Estate Fund V |
| Wells Real Estate Fund VI |
| Wells Real Estate Fund XI |
| West Coast Realty Investors, Inc |
| Western Oaks Associates |
| Westford Technology Ventures |
| Westin Hotels |
| Whiteford Partners |
| Wickford Village Associates |
| Willow Brook Associates |
| Willow Glen Apartments, Phase III |
| Willow Tree Apartments |
| Windsor Associates, LTD. |
| Winthrop Apartment Investors |
| Winthrop Growth Investors 1 |
| Woodland and Oak Limited Partnership I |
| Woodland and Oak Limited Partnership II |
| Woodward Bluffs Associates |
| Woodwinds Associates, Ltd. |
| X |
| Y |
| Yosemite New Horizons |
| Z
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