Exhibit A

The Art of Passing the Buck, Volume II

Chapter 4 page 45

Management Trust
ALLEN -JAY FAMILY TRUST
Darren Portenkin, Trustee
Karen Rosencroft, Trustee
Promissory Notes, $50,000 - Sandra Jay Allen
(Settlor)
Oppenheimer Mutual Funds
$200,000 - Joseph
Cash - $30,000.00 - Sandra
Dain Rauscher Stock Account
$500,000 - Sandra

Beneficiaries
Tammy 10
TCUs
Rosie 10 TCUs
Carl 10 TCUs
Peter 10 TCUs
Gretta Jay 8
TCUs
Asset Holding Trusts
DAWSON TRUST
Residential Property
$600,000 - Sandra

Carl 10 TCUs
Rosie 10 TCUs

S. M. MEYERS TRUST
Large equipment
-Electrodischarge
Machine (1)
-Lathes (2)
-Mills (3)
-Precision Grinders (4)
Support equipment and
small tools not listed.
$2,125,000- Joseph
Peter 10 TCUs
Tammy 10 TCUs

The Art of Passing the Buck

Volume II Page 45

Beneficiaries
Tammy 10 TCU
Rosie 10 TCU
Corinna 10 TCU

Business Trust
SMITHERS FAMILY TRUST
Allen-Jay Family Trust, Trustee
IBM Stock - $200,000 - Sandra
Jones Energy Partnership - $500,000 Sandra
ABC Machining Partnership - $500,000 Joseph

Exhibit B
Table A - Your Trust

Management Trust

__________________________F AM ILY T R U ST
____________________________________________,
Trustee
____________________________________________,
Trustee
Checking accounts, investments, promissory notes,
accounting and financial management

Beneficiaries:
Business Trust

______________________________
F AM ILY T R U ST
______________________________Family Trust,
Trustee
Checking account,

___________________________________
___________________________________
Asset Holding Trusts

________________
__T R U ST
_______________
_______________
________________

____________________
___T R U ST
____________________
____________________
____________________