| | | | | | | | | | | | | | |
| Legal Entity | | Jurisdiction | | % Ownership |
| Forestar (USA) Real Estate Group Inc. | | Delaware | | 100% |
| 4S/RPG Land Company LP | | Texas | | 100% |
| CL Texas I GP, L.L.C. | | Georgia | | 100% |
| CL/RPG Land Company, LP | | Texas | | 100% |
| FirstLand Investment Corporation | | Texas | | 100% |
| FMF Development LLC | | Delaware | | 100% |
| FOR California Development LLC | | Delaware | | 100% |
| FOR Greenway Farms Utilities, LLC | | Delaware | | 100% |
| FOR Nevada Development LLC | | Delaware | | 100% |
| FOR Renn Quarter Utilities, LLC | | Maryland | | 100% |
| FOR Texas Utilities, LLC | | Delaware | | 100% |
| FOR Tuscarora Utilities, LLC | | Maryland | | 100% |
| FOR Woodyard Station Utilities, LLC | | Maryland | | 100% |
| Forestar Real Estate Group Inc. | | Delaware | | 100% |
| Forestar Realty Inc. | | Delaware | | 100% |
| FORCO Real Estate Inc. | | Delaware | | 100% |
| Forestar/MWC WCF LLC | | Delaware | | 90% |
| GBF/LIC 288, Ltd. | | Texas | | 100% |
| Hickory Hill Development, LP | | Texas | | 100% |
| HOA Management, LLC | | Delaware | | 100% |
| SWR Holdings LLC | | Delaware | | 100% |
| TEMCO Associates, LLC | | Georgia | | 100% |
| The Club at Ocala Preserve LLC | | Delaware | | 100% |
| Timber Creek Properties LLC | | Delaware | | 88% |