| Relationships | Role | Relationship Start | Relationship End |
| Community Bank System, Inc. | Parent | 6/30/2007 | |
| Community Bank System, Inc. | Parent | 7/8/1996 | 6/29/2007 |
| Benefit Plans Administrative Services, Llc | Subsidary | 1/1/2003 | |
| Bpas Actuarial And Pension Services, Llc | Subsidary | 7/31/2003 | |
| Hand Benefits And Trust Company | Subsidary | 6/30/2007 | |
| Bpas Trust Company Of Puerto Rico | Subsidary | 11/4/2013 | |
| Hand Benefits And Trust Company | Subsidary | 5/18/2007 | 6/29/2007 |