CIM Trust - Page 3




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          filed their petition.  The principal address of the trust was               
          Humble, Texas, at the time of filing its petition.                          
               Prior to the establishment of the trust, Charlotte Morrow              
          owned and operated I.D.F. Pest Control Co. as a sole                        
          proprietorship.  I.D.F. Pest Control Co. was engaged in the                 
          business of pest control for residential and commercial                     
          buildings, including determining the type and nature of pest                
          infestation, the extent of structural damage, and the means to be           
          used to control or eliminate the pest.  As a sole proprietorship,           
          all of the equipment was owned or provided by the Morrows                   
          individually.                                                               
               The trust was established after the Morrows sought the                 
          advice of their tax preparer, who suggested operating the                   
          business either as a trust or as an S corporation.  The Morrows             
          then consulted with a tax attorney, to whom they paid $2,495 to             
          draft the trust document.  The Morrows asked their adult                    
          daughter, Starlesta Kimmey (Kimmey), to become involved in the              
          trust arrangement, and, on October 1, 1996, Kimmey, as donor, and           
          Charlotte Morrow, as trustee, executed the trust agreement.  The            
          trust designated Charlotte Morrow as both the trustee and                   
          beneficiary of the trust.  Peter Morrow was named as the                    
          successor trustee and successor beneficiary of the trust upon the           
          death of Charlotte Morrow.  Under the terms of the trust, the               








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