| Relationships | Role | Relationship Start | Relationship End |
| First Chicago Leasing Corporation | Parent | 11/3/1998 | 12/30/2015 |
| Bal Investment & Advisory, Inc. | Parent | 6/19/1998 | 11/30/1998 |
| U.S.A. Institutional Tax Credit Fund Vii L.P. | Subsidary | 11/3/1998 | 12/30/2015 |