Form: 10-K

Annual report [Section 13 and 15(d), not S-K Item 405]

March 31, 2000

SUBSIDIARIES OF THE COMPANY

Published on March 31, 2000


Exhibit 21

Subsidiaries

Subsidiary Jurisdiction of Incorporation
- ---------- -----------------------------

EPT DownREIT, Inc. Missouri
EPT DownREIT II, Inc. Missouri