EXHIBIT 21 ----------
NAME STATE OF TRADENAME(S) INCORPORATION - - --------------------------------------------------------------------------------------------------------------------- 22 East Advertising Agency, Inc. Florida 22 East Realty Corporation Florida 3240 Properties Corp. Delaware A&S Real Estate, Inc. Delaware Abraham & Straus, Inc. Ohio Abraham & Straus A&S Allied Mortgage Financing Corp. Delaware Allied Stores General Real Estate Company Delaware Allied Stores International, Inc. New York Allied Stores International Sales Company, Inc. New York Allied Stores Marketing Corp. New York Astoria Realty, Inc. Delaware Auburndale Realty, Inc. Delaware Bamrest Del, Inc. Delaware Bamrest NJ. Inc. New Jersey Bamrest Penn, Inc. Pennsylvania BFC Real Estate Company Delaware Bloomingdale's, Inc. Ohio Bloomingdale's Bloomingdale's By Mail Ltd. New York Bloomingdale's Real Estate, Inc. Delaware Bullock's, Inc. Ohio Bullock's Burdine's Main Store Real Estate, Inc. Delaware Burdine's Real Estate, Inc. Delaware Burdine's Real Estate II, Inc. Delaware Burdines, Inc. Ohio Burdines Calclove Realty Corp. California CalVal Realty Corp. California Cowie & Company, Limited New York Davrest Ga., Inc. Georgia Delphis Corporation Delaware Douglaston Plaza, Inc. Delaware Executive Placements Consultants, Inc. New York FACS Group, Inc. Ohio FACS Financial and Credit Services Group FDS National Bank Ohio Federated Claims Services Group, Inc. Delaware Federated Medical Services Group Federated Corporate Services, Inc. Delaware Federated Credit Holdings Corporation Delaware Federated Department Stores, Inc. Delaware Federated Merchandising (FM) Macy's Product Development (MPD) Federated Logistics Federated Department Stores Foundation Ohio Federated Department Stores Insurance Company, Bermuda Ltd. Federated Noteholding Corporation Delaware
EXHIBIT 21 (CONT.) ------------------
NAME STATE OF TRADENAME(S) INCORPORATION - - --------------------------------------------------------------------------------------------------------------------- Federated Real Estate, Inc. Delaware Federated Retail Holdings, Inc. Delaware Federated Stores Realty, Inc. Delaware Federated Systems Group, Inc. Delaware Finite Limited Hong Kong Garage Park Corp. New York Hunt Valley Properties Corp. Maryland I. Magnin, Inc. Delaware I. Magnin I. Magnin Properties Corp. Delaware I. Magnin Properties Corp. II Delaware J. N. A. Properties Corp. New Jersey Jor-Mar, Inc. Delaware Jordan Marsh Insurance Agency, Inc. Massachusetts Jordan Marsh Stores Corporation Ohio Jordan Marsh Jordan Servicenter, Inc. Delaware Kings Plaza Shopping Center of Avenue U, Inc. New York L&K Properties Corp. Ohio Lazarus, Inc. Ohio Lazarus Lazarus PA, Inc. Ohio Lazarus Lazarus Real Estate, Inc. Delaware M H L Properties Corp. of Massachusetts Massachusetts MacFla Rest, Inc. Florida Macy Credit Corp. Delaware Macy Financial, Inc. Delaware Macy N. R. Properties Corp. New York Macy Receivables Funding Corp. Delaware Macy Receivables Master Servicing Corp. Delaware Macy's Close-Out, Inc. Ohio Macy's Close-Out MCO Shoe Outlet Center Macy's Data and Credit Services Corp. Delaware Macy's East, Inc. Ohio Macy's East Macy('s) Macy's Kings Plaza Real Estate, Inc. Delaware Macy's Primary Real Estate, Inc. Delaware Macy's Real Estate, Inc. Delaware Macy's Secondary Real Estate, Inc. Delaware Macy's Specialty Stores, Inc. Ohio Aeropostale Charter Club Macy's West, Inc. Ohio Macy's West Macy('s) MCC Special Corp. Delaware MOA Rest, Inc. Minnesota N. B. Properties Corp. New Jersey
2 EXHIBIT 21 (CONT.) ------------------
NAME STATE OF TRADENAME(S) INCORPORATION - - --------------------------------------------------------------------------------------------------------------------- Nasstock, Inc. New York New Haven Properties Corp. Connecticut Paramustock, Inc. New Jersey Pasadena Properties Corp. Delaware Prime Receivables Corporation Delaware R. H. Macy (France) S.A.R.L. France R. H. Macy China, Ltd. Delaware R. H. Macy Holdings (HK), Ltd. Delaware R. H. Macy Overseas Finance N.V. Netherlands Antilles R. H. Macy Warehouse (HK), Ltd. Delaware Rest Tex, Inc. Texas Rich's Department Stores, Inc. Ohio Goldsmith's Rich's Rich's Main Store Real Estate, Inc. Delaware Rich's Real Estate, Inc. Delaware Sabugo, Limited Hong Kong Sacvent Corp. Delaware Sacvent Garage California Sanstoff East Properties Corp. California Saramaas Realty Corp. Florida Seven Hills Funding Corporation Delaware Seven West Seventh, Inc. Delaware Shop 34 Advertising, Inc. New York Stern's Department Stores, Inc. Ohio Stern's Stern's-Echelon, Inc. Delaware Stern's-Granite Run, Inc. Delaware Stern's-Moorestown, Inc. Delaware Sunsac Properties Corp. California The Bon, Inc. Ohio The Bon Marche The Bon Tukwila Warehousing Services Corporation Washington U & F Realty Corp. * New York W. P. Properties Corp. New York Wise Chat Limited Hong Kong *50% Owned by Kings Plaza Shopping Center of Avenue U, Inc.
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