| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 12/31/1978 | 6/28/1990 |
| Walter E. Heller International Corporation | Parent | 7/31/1973 | 12/30/1978 |
| 8358 Sunset Blvd., Inc. | Subsidary | 12/8/1982 | 7/27/1988 |
| Sucaba Mortgage Investment Corp. | Subsidary | 10/20/1982 | 12/30/1986 |
| Westland Mall Corp. | Subsidary | 11/15/1982 | 11/29/1985 |
| 30 Woodland Building Corp. | Subsidary | 6/1/1982 | 9/4/1984 |
| Abacus Insurance Agency, Inc. | Subsidary | 12/31/1976 | 12/30/1981 |
| Abacus Mortgage Investment Company | Subsidary | 12/31/1979 | 12/30/1980 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Heller Financial, Inc. | Buyer | Discontinued | 6/29/1990 |