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Fill and Sign the Invoice Rental Agreement of Liability Hold Harmless Form

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John and Mary Sample CURRENT ALLOCATION OF NET WORTH - SIMPLE WILL June 2000 John Mary LIQUID ASSETS Clientco Credit Union: Checking Savings Charles Schwab Account: Cash Large US Stock Funds Foreign Stock Funds Clientco Stock—John TOTAL LIQUID ASSETS ILLIQUID ASSETS Chicago Residence Pleasant Lake Residence Autos Personal Property Jewelry & Furs CLIENTCO STOCK PLANS: Restricted Stock Vesting 3/31/01 (15,000 shs) * Restricted Stock Vesting 1/1/02 (20,000 shs) * NQSO - Vested * NQSO - Unvested * CLIENTCO SAVINGS PLANS: Savings Plan * Savings Plan - Excess & Deferred Comp * BOARD COMPENSATION PLANS: Boardco Options—Vested * Boardco Options—Nonvested * Restricted Stock Vesting 12/31/00 (5,000 shs) * VENTURE CAPITAL: High Beta Venture Partners * White Knuckle Fund, LP * Vulture Debt Partners IRA - John * Cash Pimco High Yield Agency Bonds IRA - Mary * Clientco CU CD 6.20% 4/1/01 Clientco CU CD 6.70% 9/1/01 TOTAL ILLIQUID ASSETS TOTAL NET WORTH Joint Total $0 0 $0 0 $150,000 5,000 $150,000 5,000 242,474 3,087,973 2,274,435 1,911,240 0 0 0 0 0 0 0 0 242,474 3,087,973 2,274,435 1,911,240 $7,516,122 $0 $155,000 $7,671,122 $0 0 0 0 0 $0 0 0 0 0 $2,950,000 890,000 180,000 700,000 65,000 $2,950,000 890,000 180,000 700,000 65,000 527,310 703,080 2,243,070 500,332 0 0 0 0 0 0 0 0 527,310 703,080 2,243,070 500,332 698,337 367,517 0 0 0 0 698,337 367,517 0 59,997 64,449 0 0 0 0 0 0 0 59,997 64,449 449,723 350,878 179,716 0 0 0 0 0 0 449,723 350,878 179,716 4,537 180,788 191,223 0 0 0 0 0 0 4,537 180,788 191,223 0 0 4,265 6,766 0 0 4,265 6,766 $6,520,956 $11,031 $4,785,000 $11,316,988 $14,037,078 $11,031 $4,940,000 $18,988,110 * Assets are net of income taxes paid on "income with respect to a decedent". 6/21/00 John and Mary Sample Current Estate Plan 7 John and Mary Sample ESTATE TAX CALCULATION AND ESTATE DISTRIBUTION John Dies First Amount John's Death: John's Separate Assets John's One-Half Interest in Joint Property John's Life Insurance @ Clientco (4x Salary) John's Life Insurance Personally Held $14,037,078 2,470,000 1,500,000 0 John's Gross Estate Less: Administration & Other Estate Expenses (Estimated) Less Non-Taxable Transfer of Assets to Mary $18,007,078 (50,000) (17,957,078) John's Taxable Estate $0 Estate Tax on John's Death Less Unified Credit $0 0 Net Estate Tax on John's Death $0 Net Estate to Family Trust $0 John and Mary's Children: Tom Jane Mortimer $0 0 0 Total to Children $0 6/21/00 John and Mary Sample Current Estate Plan 8 John and Mary Sample ESTATE TAX CALCULATION AND ESTATE DISTRIBUTION Mary Dies Second Amount Mary's Death: Mary's Separate Assets Mary's One-Half Interest in Joint Property Direct Transfer from John's Estate Mary's Life Insurance $11,031 2,470,000 17,957,078 0 Mary's Gross Estate Less: Administration & Other Estate Expenses (Estimated) $20,438,110 (50,000) Mary's Taxable Estate $20,388,110 Estate Tax on Mary's Death Less: Unified Credit Available $10,854,260 (220,550) Net Estate Tax on Mary's Death $10,633,710 Estate to Distribute $9,754,399 John and Mary's Children: Tom Jane Mortimer $3,251,466 3,251,466 3,251,466 Total to Children from Mary's Estate $9,754,399 Total to Children from John's Estate $0 Total Estate to Children 6/21/00 John and Mary Sample $9,754,399 Current Estate Plan 9 John and Mary Sample ESTATE TAX CALCULATION AND ESTATE DISTRIBUTION Mary Dies First Amount Mary's Death: Mary's Separate Assets Mary's One-Half Interest in Joint Property Mary's Life Insurance Mary's Gross Estate Less: Administration & Other Estate Expenses (Estimated) Less Non-Taxable Transfer of Assets to John $11,031 2,470,000 0 $2,481,031 (50,000) (2,431,031) Mary's Taxable Estate $0 Estate Tax on Mary's Death Less Unified Credit $0 0 Net Estate Tax on Mary's Death $0 Net Estate to Family Trust $0 John and Mary's Children: Tom Jane Mortimer $0 0 0 Total to Children $0 6/21/00 John and Mary Sample Current Estate Plan 10 John and Mary Sample ESTATE TAX CALCULATION AND ESTATE DISTRIBUTION John Dies Second Amount John's Death: John's Separate Assets John's One-Half Interest in Joint Property Property from Mary's Estate John's Life Insurance @ Clientco (Estimated) John's Life Insurance Personal $14,037,078 2,470,000 2,431,031 1,500,000 0 John's Gross Estate Less: Administration & Other Estate Expenses (Estimated) $20,438,110 (50,000) John's Taxable Estate $20,388,110 Estate Tax on John's Death Less: Unified Credit Available $10,854,260 (220,550) Net Estate Tax on John's Death $10,633,710 Estate to Distribute $9,754,399 John and Mary's Children: Tom Jane Mortimer $3,251,466 3,251,466 3,251,466 Total to Children from Mary's Estate $9,754,399 Total to Children from John's Estate $0 Total Estate to Children 6/21/00 John and Mary Sample $9,754,399 Current Estate Plan 11 John and Mary Sample Estate Strategy John Dies First John's Death Life Insurance Trust John's 1/2 Joint Assets John's Separate Assets $0 $14,037,078 John's Life Insurance $2,470,000 $1,500,000 John's Gross Estate $18,007,078 Funeral, Admin. & Taxes ($50,000) Mary's Death Family Trust Direct Bequest to Mary Mary's Separate Assets Mary's 1/2 Joint Assets Income & principal available to Mary and children $0 $17,957,078 $11,031 $2,470,000 Income & Principal Available Mary and Children Mary's Gross Estate $20,438,110 Funeral & Admin ($50,000) Estate Taxes $10,633,710 Life Insurance Trust Family Trust $0 Net Estate to Distribute 6/21/00 John and Mary Sample $9,754,399 Split 3 Shares Total Wealth Transferred: $0 Split 3 Shares $9,754,399 Current Estate Plan 12 John and Mary Sample Estate Strategy Mary Dies First Mary's Death Mary's Separate Assets Life Insurance Trust $0 Mary's 1/2 Joint Assets $11,031 $2,470,000 Mary's Gross Estate $2,481,031 Funeral, Admin. & Taxes ($50,000) John's Death Income & principal available to John and children Family Trust $0 Direct Bequest to John $2,431,031 John's Separate Assets John's Life Insurance $14,037,078 $1,500,000 John 1/2 Interest in Joint Property $2,470,000 Income & Principal Available John and Children John's Gross Estate $20,438,110 Funeral & Admin ($50,000) Estate Taxes $10,633,710 Life Insurance Trust $0 Family Trust Net Estate to Distribute $0 Split 3 Shares Total Wealth Transferred: 6/21/00 John and Mary Sample $9,754,399 Split 3 Shares $9,754,399 Current Estate Plan 13

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