Phil Goulet, Senior Appraiser with over 25 years of experience appraising equipment (farm, construction, trucking equipment, packing plants, harvest equipment, livestock (dairy & beef cattle), antique equipment & manufacturing plants. ) appraisals for lenders, owners, estates, bankruptcies, divorces, business, partner and/or family buy outs. As a former owner and/or manager of a 1000 acre farm, a trucking business and construction equipment rental business, I was responsible for the purchasing and selling of thousands of dollars worth of equipment every year. I am very confident in saying that I am very well qualified to do your appraisal.

AMERICAN SOCIETY OF AGRICULTURAL APPRAISERS

May 16, 2002

Press Release

PHIL GOULET achieves “SENIOR APPRAISER” Status

Phil Goulet, a certified personal property appraiser who specializes in farm equipment, livestock (beef and dairy animals), construction equipment, packing plants, machine shops, antiques equipment, and trucks, has met the required criteria for, and has hereby obtained, the classification of “SENIOR APPRAISER” with the American Society of Farm Equipment Appraisers.

As a “SENIOR APPRAISER”, Mr. Goulet has successfully completed 75 hours of course work and passed an examination in his area of expertise for an additional 45 hours of course credit, and performed a minimum of 700 hours of appraisal work in Mr. Goulet’s area of expertise. The achievements meet the criteria set forth in the Appraisal Qualification Board’s Minimum Qualification Criteria for Personal Property Appraisers. He has also demonstrated compliance with the ethics and standards of the American Society of Farm Equipment Appraisers and is currently a member in good standing with the Society.

The American Society of Farm Equipment Appraisers wishes to recognize Mr. Goulet for his hard work and dedication to achieving the highest work standards and ethical conduct in the field of personal property appraising.

Mr. Goulet has been a member of the American Society of Farm Equipment Appraisers, and the American Society of Livestock Appraisers, both subsidiaries of the American Society of Agricultural Appraisers, since 1991. Mr. Goulet offers his professional appraisal services throughout the Western United States.

May 16, 2002

Press Release

PHIL GOULET achieves “SENIOR APPRAISER” Status

834 Falls Avenue Blue Lakes Office Park Suite 1130 PO Box 186 Twin Falls, ID 83303 (208) 732-2323