K. Michael Edwards

Energy Split Corp. II, Inc. is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC preferred shares and enable holders of the capital yield shares to receive leveraged tax efficient distributions from a fixed portfolio, consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange. The company was founded on September 29, 2004 and is headquartered Toronto, Canada.

Energy Split Corp. Inc. (the 'Company'), incorporated under the laws of Québec on July 24, 2003, is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC Preferred Shares and to enable holders of the Capital Yield Shares to receive leveraged tax efficient distributions from a fixed portfolio (the 'Royalty Trust Portfolio') consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange (the 'TSX'). The Company has its registered office at 1155 René-Lévesque Boulevard West, 40th Floor, Montréal, Québec, H3B 3V2.

EPCOR Preferred Equity, Inc. raises equity capital and provides loans. The company also builds, owns, and operates power plants, electrical transmission and distribution networks, water and wastewater treatment facilities, and infrastructure. It is headquartered in Edmonton, Canada