| Relationships | Role | Relationship Start | Relationship End |
| Citicorp North America, Inc. | Parent | 5/31/2007 | |
| U.S.A. Institutional Tax Credit Fund Lix L.P. | Subsidary | 5/31/2007 |
| Relationships | Role | Relationship Start | Relationship End |
| Citicorp North America, Inc. | Parent | 5/31/2007 | |
| U.S.A. Institutional Tax Credit Fund Lix L.P. | Subsidary | 5/31/2007 |