Virginia M. Marten - Page 4




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          Superior Court) dissolved the marriage of Mr. Lane and Ms.                  
          Marten.  On April 11, 1984, in a dissolution proceeding, the                
          Superior Court entered an order for child support and spousal               
          support (the support decree).  Under the support decree, Mr. Lane           
          was required to pay all reasonably incurred health care expenses            
          for Niklas plus $500 per month (later increased to $2,000 per               
          month) in child support and $3,000 per month in spousal support.            
          Mr. Lane was also required to continue paying the premiums on all           
          existing health and life insurance policies naming Ms. Marten and           
          Niklas as beneficiaries.                                                    
               On January 27, 1987, the Superior Court rendered a Judgment            
          After Bifurcation as to All Reserved Issues in the dissolution              
          proceeding (the modified decree).  Among other things, the                  
          modified decree required Mr. Lane to continue paying spousal and            
          child support as directed in the support decree.  The modified              
          decree further required Mr. Lane to continue paying the premiums            
          on all insurance policies naming Ms. Marten and Niklas as                   
          beneficiaries.                                                              
               During 1993 and 1994, Mr. Lane made payments on the $750,000           
          policy totaling $25,841 and $30,576, respectively.  In 1994, Mr.            
          Lane also made payments on a health insurance policy maintained             
          for Ms. Marten totaling $2,484.  Mr. Lane deducted these payments           
          as alimony on his 1993 and 1994 Federal income tax returns.  Ms.            







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