Estes Nursing Homes, Inc.

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UNITED STATES CORPORATION COMPANY

Avco Financial Services of Alabama, Inc. XMH-KMC, Inc. Miles Meldisco K-M Eastwood, Ala., Inc. Meldisco K-M Cox Creek, AL., Inc. Miles Meldisco K. M. Gadsden Birmingham, Inc. Miles Meldisco K-M Government Blvd., Ala., Inc. Miles Meldisco K-M 1401 Memorial, Ala., Inc. Miles Meldisco K-M 2900 Memorial, Ala., Inc. Meldisco K-M Selma, AL., Inc. Twenty-Fourth Huntsville Corp.

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ESTES, JAMES H

Estes Brothers, Inc. Estes Home Builders, Inc. Chelsea Properties, Inc. Northway Health Realty, L.L.C. Estes Health Care Centers, Inc. Cottage Hill Nursing Homes, Inc. James Estes Enterprises, Inc. Estes Nursing Homes, Inc. Briarcliff Nursing Home, Inc. Continental Enterprises, Inc.

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BIRMINGHAM, AL

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30 SOUTH PERRY STREETMONTGOMERY, AL 36104

Yanneen Jewelers, Inc. Robert Jameson Associates, Inc. BECE Cable, Inc. Freeman Stock Farms, Inc. McClellan TV & Stereo, Inc. Freeman Trailer Leasing, Inc. Lynwood Nursing Home, Inc. Huntsville Nursing Home, Inc. Kralc of Alabama, Inc.