Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 12




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               From June 17 to June 20, 1994, decedent was hospitalized in            
          Palm Springs.  Medical records prepared at that time contain the            
          explanation set forth below:                                                
                    This is one of multiple Desert Hospital admissions                
               for this 85-year-old Caucasian who is well known to                    
               have metastatic colonic carcinoma and prostatic                        
               carcinoma and admitted at the present time for poor                    
               oral intake, poor fluid intake, dehydration and for                    
               further rehydration, close observation, nutrition                      
               support, etc.                                                          
          After his release, decedent went to Oregon, where he resided                
          until his death.  He first stayed with Michael for approximately            
          a month and then moved into a nearby Oregon retirement facility             
          known as Carmen Oaks.  Carmen Oaks served independent individuals           
          and was not a nursing center.                                               
               Thereafter, by a document entitled Assignment of Partnership           
          Interest and Amendment No. 1 to Agreement of Limited Partnership            
          for Harper Financial Company, L.P., dated and made effective as             
          of July 1, 1994, the Trust transferred to Michael and Lynn 60               
          percent of the Trust’s partnership interest.  As a result,                  
          Michael and Lynn became holders of 24- and 36-percent limited               
          partnership interests, respectively, and were given corresponding           
          percentages of the Trust’s capital account balance.  The limited            
          partnership interests held by Michael and Lynn were designated as           
          “Class B Limited Partnership Interest[s]” and were entitled to 60           
          percent of the income and loss of the entity, with 40 percent               
          thereof going to Michael and 60 percent to Lynn.                            






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