IPCP 110 I LLC

IPCP 2292 WEST SAND LAKE PROPERTY OWNER LLC

IPCP 3760 SOUTHSIDE INDUSTRIAL LLC

IPCP 4908 TAMPA WEST LLC

IPCP 6095 FULTON INDUSTRIAL LLC

IPCP CAROLINA FREEZER LLC

IPCP FUND 9 LLC

IPCP GAMMA 1 LLC

IPCP GROUP LLC

IPCP INVESTOR LLC

IPCP MANAGEMENT LLC

IPCP PLANTATION MANAGEMENT LLC

IPCP SOUTHEAST INDUSTRIAL FUND I LP

IPCPR HOLDINGS LLC