Gordon J. and Bonnie L. Schoof - Page 6

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          FAC Individual Retirement Account                                           
               Donald L. Thomson was one of several individuals who actively          
          sold bus stop shelter units as part of MDA's bus stop shelter               
          program.  Mr. Thomson was a financial planner and accountant who            
          did business as Financial & Accounting Consultants, Inc. (FAC).             
          Despite its name, FAC was a sole proprietorship and not a                   
          corporation.                                                                
               During the late 1980's, Mr. Thomson sought approval from the           
          Internal Revenue Service (IRS) to become a trustee of an individual         
          retirement account (IRA) trust that ultimately would make an                
          investment in MDA's bus stop shelter program (the FAC IRA).                 
               Mr. Thomson prepared a FAC IRA disclosure statement which was          
          delivered to all prospective investors in the FAC IRA. The                  
          disclosure statement stated:                                                
               The Trust is established with the intent that it qualify               
               as an "Individual Retirement Account" under Section                    
               408(a) of the Code, and the provisions hereof shall be                 
               construed in accordance with such intent. * * *                        
               The Trust was last approved as an acceptable form of                   
               prototype trust under Section 408(a) of the Internal                   
               Revenue Code by the National Office of the Internal                    
               Revenue Service (IRS) in Opinion Letter Serial No.                     
               B111447b dated March 27, 1987.                                         
          Upon opening the FAC IRA, the investor executed an IRA adoption             
          agreement.  The adoption agreement authorized FAC to invest the IRA         
          contributions in MDA's bus stop shelter program and to open a               








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