| Relationships | Role | Relationship Start | Relationship End |
| Sumitomo Mitsui Trust Bank, Limited | Parent | 6/16/2016 | |
| Sumitomo Mitsui Trust Panasonic Finance Co., Ltd. | Parent | 6/16/2016 | |
| Midwest Railcar Corporation | Subsidary | 6/16/2016 |
| Relationships | Role | Relationship Start | Relationship End |
| Sumitomo Mitsui Trust Bank, Limited | Parent | 6/16/2016 | |
| Sumitomo Mitsui Trust Panasonic Finance Co., Ltd. | Parent | 6/16/2016 | |
| Midwest Railcar Corporation | Subsidary | 6/16/2016 |