| Relationships | Role | Relationship Start | Relationship End |
| Citicorp North America, Inc. | Parent | 11/30/2006 | |
| U.S.A. Institutional Tax Credit Fund Liii L.P. | Subsidary | 11/30/2006 |
| Relationships | Role | Relationship Start | Relationship End |
| Citicorp North America, Inc. | Parent | 11/30/2006 | |
| U.S.A. Institutional Tax Credit Fund Liii L.P. | Subsidary | 11/30/2006 |