| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 12/31/1980 | 6/29/1985 |
| Abacus Real Estate Finance Co. | Parent | 12/31/1979 | 12/30/1980 |
| Heller Financial, Inc. | Parent | 12/31/1976 | 12/30/1979 |
| Walter E. Heller International Corporation | Parent | 7/31/1973 | 12/30/1976 |
| 3314 Building Corp. | Subsidary | 11/3/1981 | 6/29/1985 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Heller Financial, Inc. | Buyer | Discontinued | 6/30/1985 |