| Relationships | Role | Relationship Start | Relationship End |
| Uboc Tax Credit Fund Iv, L.L.C. | Parent | 12/30/2003 | |
| Palmer Heights, L.P. | Subsidary | 12/30/2003 |
| Relationships | Role | Relationship Start | Relationship End |
| Uboc Tax Credit Fund Iv, L.L.C. | Parent | 12/30/2003 | |
| Palmer Heights, L.P. | Subsidary | 12/30/2003 |