| Relationships | Role | Relationship Start | Relationship End |
| Sunamerica Affordable Housing Partners 159, A Nevada Limited Partnership | Parent | 12/1/2012 | |
| Safg Retirement Services, Inc. | Parent | 12/1/2012 | |
| Pedcor Investments-2005-Lxxviii, L.P. | Subsidary | 12/1/2012 |