GUARANTEED HOTEL INVESTORS 1985, L.P., LTD.

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FFCA MANAGEMENT COMPANY

INSURED INCOME PROPERTIES 1986, L.P., A DELAWARE LIMITED PARTNERSHIP INSURED INCOME PROPERTIES 1985 (A DELAWARE LIMITED PARTNERSHIP)

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SCOTTSDALE PERIMETER CENTER, 17207 NORTH PERIMETER DRIVE, SCOTTSDALE, AZ, 85255

INSURED INCOME PROPERTIES 1988, LIMITED PARTNERSHIP INSURED INCOME PROPERTIES 1983 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1981 (A DELAWARE LIMITED PARTNERSHIP) INSURED PENSION INVESTORS 1985 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1984 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1982 (A DELAWARE LIMITED PARTNERSHIP) FFCA MANAGEMENT COMPANY (A DELAWARE LIMITED PARTNERSHIP) INSURED PENSION INVESTORS 1984 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1985 (A DELAWARE LIMITED PARTNERSHIP)

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SCOTTSDALE PERIMETER CENTER, 17207 NORTH PERIMETER DRIVE, SCOTTSDALE, AZ, 85255

INSURED INCOME PROPERTIES 1988, LIMITED PARTNERSHIP INSURED INCOME PROPERTIES 1983 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1981 (A DELAWARE LIMITED PARTNERSHIP) INSURED PENSION INVESTORS 1985 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1984 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1982 (A DELAWARE LIMITED PARTNERSHIP) FFCA MANAGEMENT COMPANY (A DELAWARE LIMITED PARTNERSHIP) INSURED PENSION INVESTORS 1984 (A DELAWARE LIMITED PARTNERSHIP) INSURED INCOME PROPERTIES 1985 (A DELAWARE LIMITED PARTNERSHIP)