O. D. McKee and Estate of Anna Ruth McKee, Deceased, R. Ellsworth McKee and Jack C. McKee, Co-Executors - Page 4

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          III of each agreement.  While there are slight differences                  
          between article VII of each stock restriction agreement, the                
          timing and the amount of payment for shares purchased by the                
          Company upon the death of a shareholder are substantially the               
          same.                                                                       
               Under the terms of article VII of each stock restriction               
          agreement in effect on decedent’s date of death, an executor of             
          the deceased shareholder whose estate qualified to make a section           
          6166 election, which allows certain estates to pay all or a                 
          portion of their Federal estate tax in installments, had two                
          choices with respect to Company stock not transferred in                    
          accordance with article III of the agreements.  If the executor             
          of the deceased shareholder made a section 6166 election to pay             
          Federal estate tax in installments, the executor could offer the            
          shares to the Company at such times as the executor determined.             
          Under section 7.1(a) of the agreements, an executor who did not             
          make a section 6166 election was required to offer all Company              
          shares, other than shares transferred to "permitted transferees",           
          to the Company within 30 days after the date Federal estate taxes           
          were due to be paid.                                                        
               Regardless of whether a section 6166 election was made, if             
          an executor offered shares to the Company pursuant to article VII           
          of either agreement, the Company was required to purchase that              
          number of shares which could be redeemed under section 303 (i.e.,           
          based on the amount of State and Federal death taxes and                    




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