Robert John Kayian, Transferee - Page 22

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          $59,262.39 and $14,000, respectively; and (6) the Continental               
          group life insurance policy valued at $10,000.  Ms. Livingston              
          included the following statement regarding the two Key West                 
          condominiums that were listed in the inventory:                             
               The beneficiaries have advised the Personal Representa-                
               tive that a judgment has been entered against the                      
               decedent that would act as a lien against these proper-                
               ties and reduce the equity to zero.  Additionally, the                 
               IRS may have a lien against the equities of these                      
               Ms. Livingston filed in the probate proceeding a statement             
          regarding creditors that she executed on March 24, 1994.  To that           
          statement was attached a schedule of creditors which showed                 
               the names and, if known, the addresses of all persons                  
               ascertained to have claims or demands against the                      
               estate and who have not filed a timely claim, or who                   
               have not had their claim included in a Personal Rep-                   
               resentative's Proof of Claim filed in this proceeding                  
               * * *.                                                                 
          The schedule of creditors listed the following creditors:                   
          (1) Emergency Physicians - Brandon, (2) Brandon Hospital,                   
          (3) Smith Kline Beecham Clinical Lab., (4) Ruffolo, Hooper &                
          Assoc., M.D., P.A., (4) Lewis E. Auerbach, M.D., (5) Drs. Sheer,            
          Ahean & Associates, (6) World Omni Financial Corporation,                   
          (7) NationsBank, (8) Barnett Mortgage Company, (9) Citicorp                 
          Credit Services, (10) Pulmonary Associates of Brandon,                      
          (11) Brandon Diagnostic Center, (12) Bank of New York, (13) First           
          Union Bankcard, and (14) Internal Revenue Service.                          

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