Delaware Corp., et al. - Page 4

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          that she is.                                                                
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
               At the time it filed its petition, the principal place of              
          business of Delaware Corporation was in Virginia.  Mr. Barber and           
          Ms. Havens resided in Virginia at the time they filed their                 
          respective petitions.                                                       
          Background                                                                  
               At all relevant times, Delaware Corporation was a commercial           
          and industrial construction company.  Prior to August 1, 1993,              
          Mr. Barber owned 100 percent of the stock of Delaware Corpora-              
          tion.  During 1994 and 1995, Delaware Corporation did not have a            
          written employee benefits plan.  During at least part of 1994 and           
          1995, Mr. Barber’s two daughters (Mr. Barber’s daughters) worked            
          for Delaware Corporation, although not at the same time.                    
               Some time prior to June 2, 1992, Mr. Barber was convicted of           
          marijuana conspiracy for which he was incarcerated.  Before Mr.             
          Barber’s incarceration, he and his then wife Laura Barber (Ms.              
          Barber) resided on property located in Middlesex County, Virginia           
          (Mitchums Creek property), which they owned as joint tenants.               
          After Mr. Barber’s release from prison on June 2, 1992, he did              
          not return to live at the Mitchums Creek property, where Ms.                
          Barber continued to reside.                                                 
               A few years before Mr. Barber’s release from prison, he                






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