| Relationships | Role | Relationship Start | Relationship End |
| Key Affordable Housing Corp. | Parent | 12/31/2003 | 6/29/2007 |
| Key Tax Credit Investment Partners No 28 Lp | Parent | 9/28/2001 | 6/29/2007 |
| Key Affordable Housing Corp. | Parent | 9/28/2001 | 12/30/2003 |
| Horizon Partners, L.P. | Subsidary | 9/28/2001 | 6/30/2007 |
| Kdf Pioneer, L.P. | Subsidary | 12/11/2001 | 6/30/2007 |
| Fore Orchard Club Limted Partnership | Subsidary | 12/12/2001 | 6/30/2007 |