Estate of Albert Strangi - Page 5

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          On December 27, 1990, Mrs. Strangi died in Waco, Texas.  Her will           
          was admitted to probate in Texas and was not contested.                     
               In May 1993, decedent had surgery that removed a cancerous             
          mass from his back.  That summer, Mr. Gulig took decedent to                
          Dallas to be examined by a physician in the neurology department            
          of Southwest Medical School.  Decedent was then diagnosed with              
          supranuclear palsy, a brain disorder that would gradually reduce            
          his ability to speak, walk, and swallow.  In September 1993,                
          decedent had prostate surgery.                                              
          Formation of Limited Partnership                                            
               After decedent’s prostate surgery, Mr. Gulig took over the             
          affairs of decedent pursuant to the 1988 power of attorney.                 
          Mr. Gulig consulted a probate judge regarding concerns he had               
          about decedent’s affairs.  On August 11, 1994, Mr. Gulig attended           
          a seminar in Dallas, Texas, provided by Fortress Financial Group,           
          Inc. (Fortress).  Fortress trains and educates professionals on             
          the use of family limited partnerships as a tool to (1) reduce              
          income tax, (2) reduce the reported value of property in an                 
          estate, (3) preserve assets, and (4) facilitate charitable                  
          giving.  The Fortress Plan recommends contributing assets to a              
          family limited partnership with a corporate general partner being           
          created for control purposes.  The Fortress Plan also suggests              
          that shares of stock of the corporate general partner or an                 
          interest in the family limited partnership be donated to a                  

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Last modified: May 25, 2011