| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 3/2/1998 | 10/24/2001 |
| Echelon Cash Collateral Holdings, Llc | Subsidary | 9/21/2001 | 10/24/2001 |
| Hahf Trust I | Subsidary | 2/28/2000 | 10/24/2001 |
| Hahf Trust Ii | Subsidary | 2/28/2000 | 10/24/2001 |