1. © 2006, François Brouard Case Real Group François Brouard, DBA, CA January 6, 2006

2. © 2006, François Brouard Mr A Son A Mrs AMr AMrs A Case 1Case 3Case 2 Mr AMr B brothers

3. © 2006, François Brouard Mr AMr FGPMr D Case 4Case 6Case 5 X inc. 75% Mr A

4. © 2006, François Brouard X inc. Y inc. 100% X inc. 15% Mr A X inc. Y inc. 20% Case 8Case 9Case 7

5. © 2006, François Brouard Mr A X inc. 50% Mr B 50% Case 10Case 11 Mr A X inc. 30% Mr USon A 35% Mrs A siblings

6. © 2006, François Brouard Mr A X inc. 30% Mr USon A 45% Case 12Case 13 Mr W 15% Mr A X inc. 50% Mr S 50%10%

7. © 2006, François Brouard Mr A Y inc.X inc. 100% Son A Case 14Case 15 Mr A X inc. 25% Mr USon A 15%60% Mrs A

8. © 2006, François Brouard Mr A Y inc.X inc. 100% Mr A X inc. 30% Mr GMr F 25%35% Mr H Y inc. 25% 40%45% Case 16Case 17

9. © 2006, François Brouard HX inc. X inc. 100% Mr A HY inc. Y inc. 100% Mr B brothers Case 18Case 19Case 20 Mr AMrs A Y inc.X inc. 100% Mrs U