| Relationships | Role | Relationship Start | Relationship End |
| Nfmr, Inc. | Parent | 3/30/1999 | 10/24/2001 |
| Heller Financial Leasing, Inc. | Parent | 3/30/1999 | 10/24/2001 |
| Heller Equity Capital Corporation | Parent | 10/20/1995 | 3/29/1999 |
| Heller Emx, Inc. | Subsidary | 3/30/1999 | 10/24/2001 |