##### 



Exhibit 10.1
 Stewart Enterprises, Inc.
 and the Guarantors
 Listed on Schedule A hereto
 $250,000,000
 $125,000,000 3.125% Senior Convertible Notes due July 15, 2014
 $125,000,000 3.375% Senior Convertible Notes due July 15, 2016
 Purchase Agreement
 dated June 21, 2007
 Merrill Lynch, Pierce, Fenner & Smith Incorporated
 Banc of America Securities LLC
 BNP Paribas Securities Corp.
 Calyon Securities (USA) Inc.
 Capital One Southcoast, Inc.
 SunTrust Capital Markets, Inc.
 U.S. Bancorp Investments, Inc.




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##### 



Table of Contents
 PageSection 1.
    
    Representations and Warranties
    
    
    3(a)
    
    No Registration Required
    
    
    3(b)
    
    No Integration of Offerings or General Solicitation
    
    
    3(c)
    
    Eligibility for Resale Under Rule 144A
    
    
    4(d)
    
    Disclosure Package and Final Offering Memorandum
    
    
    4(e)
    
    Incorporated Documents
    
    
    4(f)
    
    The Purchase Agreement
    
    
    5(g)
    
    The Registration Rights Agreement
    
    
    5(h)
    
    The DTC Letter of Representations
    
    
    5(i)
    
    Authorization of the Notes and the Guarantees
    
    
    5(j)
    
    Authorization of the Indentures
    
    
    6(k)
    
    Authorization of Common Stock
    
    
    6(l)
    
    Descriptions of Notes and the Indentures
    
    
    6(m)
    
    No Material Adverse Change
    
    
    6(n)
    
    Independent Accountants
    
    
    7(o)
    
    Preparation of the Financial Statements
    
    
    7(p)
    
    Incorporation and Good Standing of the Company and its Subsidiaries
    
    
    7(q)
    
    Capitalization and Other Capital Stock Matters
    
    
    8(r)
    
    Stock Exchange Listing
    
    
    8(s)
    
    Non-Contravention of Existing Instruments; No Further Authorizations orApprovals Required
    
    
    8(t)
    
    No Material Actions or Proceedings
    
    
    9(u)
    
    Intellectual Property Rights
    
    
    9(v)
    
    All Necessary Permits, Etc
    
    
    10(w)
    
    Title to Properties
    
    
    10(x)
    
    Tax Law Compliance
    
    
    10(y)
    
    Company Not an Investment Company
    
    
    10(z)
    
    Insurance
    
    
    11(aa)
    
    No Price Stabilization or Manipulation
    
    
    11(bb)
    
    Solvency
    
    
    11(cc)
    
    No Unlawful Contributions or Other Payments
    
    
    11(dd)
    
    Accounting Controls and Disclosure Controls
    
    
    11(ee)
    
    Compliance with the Sarbanes-Oxley Act
    
    
    12(ff)
    
    Compliance with Environmental Laws
    
    
    12(gg)
    
    ERISA Compliance
    
    
    13(hh)
    
    Taxes; Fees
    
    
    13(ii)
    
    No Labor Disputes
    
    
    13(jj)
    
    No Default in Indebtedness
    
    
    14(kk)
    
    Excluded Domestic Subsidiaries
    
    
    14Section 2.
    
    Purchase, Sale and Delivery of the Securities
    
    
    14(a)
    
    The Securities
    
    
    14(b)
    
    Delivery of Securities; Payment
    
    
    14




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Page(c)
    
    Denominations; Registration
    
    
    15(d)
    
    Initial Purchasers as Qualified Institutional Buyers
    
    
    15Section 3.
    
    Additional Covenants
    
    
    15(a)
    
    Notice and Effect of Material Events
    
    
    15(b)
    
    Amendments and Supplements to the Offering Memorandum
    
    
    15(c)
    
    Copies of the Disclosure Package and the Final Offering Memorandum
    
    
    16(d)
    
    Blue Sky Compliance
    
    
    16(e)
    
    Use of Proceeds
    
    
    16(f)
    
    Depositary
    
    
    16(g)
    
    Additional Issuer Information
    
    
    17(h)
    
    Restriction on Sale of Securities
    
    
    17(i)
    
    Future Reports to the Initial Purchasers
    
    
    17(j)
    
    No Integration
    
    
    18(k)
    
    Legended Securities
    
    
    18(l)
    
    PORTAL
    
    
    18(m)
    
    Rating of Securities
    
    
    18(n)
    
    Reservation of Shares of Common Stock
    
    
    18(o)
    
    No Other Offering Documents
    
    
    18Section 4.
    
    Payment of Expenses
    
    
    19Section 5.
    
    Conditions of the Obligations of the Initial Purchasers
    
    
    19(a)
    
    Accountants Comfort Letter
    
    
    19(b)
    
    No Material Adverse Change or Ratings Agency Change
    
    
    20(c)
    
    Opinion of Counsel for the Company and the Guarantors
    
    
    20(d)
    
    Opinion of Local Counsel for the Guarantors
    
    
    20(e)
    
    Opinion of Special Counsel for the Company and the Guarantors
    
    
    20(f)
    
    Opinion of Counsel for the Initial Purchasers
    
    
    20(g)
    
    Officers Certificate
    
    
    20(h)
    
    Bring-down Comfort Letter
    
    
    21(i)
    
    PORTAL Listing
    
    
    21(j)
    
    Registration Rights Agreement
    
    
    21(k)
    
    Lock-up Agreements
    
    
    21(l)
    
    Additional Documents
    
    
    21Section 6.
    
    Reimbursement of Initial Purchasers Expenses
    
    
    21Section 7.
    
    Offer, Sale and Resale Procedures
    
    
    22(a)
    
    Offers and Sales Only to Qualified Institutional Buyers
    
    
    22(b)
    
    No General Solicitation
    
    
    22(c)
    
    Restrictions on Transfer
    
    
    22Section 8.
    
    Indemnification
    
    
    22(a)
    
    Indemnification of the Initial Purchasers
    
    
    22(b)
    
    Indemnification of the Company, the Guarantors and each of theirDirectors and Officers
    
    
    23
 ii




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Page(c)
    
    Notifications and Other Indemnification Procedures
    
    
    24(d)
    
    Settlements
    
    
    25Section 9.
    
    Contribution
    
    
    25Section 10.
    
    Termination of this Agreement
    
    
    26Section 11.
    
    Representations and Indemnities to Survive Delivery
    
    
    27Section 12.
    
    Notices
    
    
    27Section 13.
    
    Successors
    
    
    28Section 14.
    
    Partial Unenforceability
    
    
    28Section 15.
    
    Governing Law; Consent to Jurisdiction
    
    
    28(a)
    
    Governing Law Provisions
    
    
    28(b)
    
    Consent to Jurisdiction
    
    
    29Section 16.
    
    Default of One or More of the Several Initial Purchasers
    
    
    29Section 17.
    
    No Advisory or Fiduciary Relationship
    
    
    30Section 18.
    
    General Provisions
    
    
    30
 SCHEDULE A
    
    -
    
    List of GuarantorsSCHEDULE B
    
    -
    
    Initial PurchasersSCHEDULE C
    
    -
    
    Pricing Term SheetSCHEDULE D
    
    -
    
    Subsidiaries of Stewart Enterprises, Inc.SCHEDULE E
    
    -
    
    Excluded Domestic SubsidiariesSCHEDULE F
    
    -
    
    Local Counsel for the GuarantorsSCHEDULE G
    
    -
    
    List of Persons Subject to Lock-UpEXHIBIT A
    
    -
    
    Form of Registration Rights AgreementEXHIBIT B
    
    -
    
    Form of Opinion of Counsel for the CompanyEXHIBIT C
    
    -
    
    Form of Opinion of Local Counsel for the CompanyEXHIBIT D
    
    -
    
    Form of Opinion of Special Counsel for the CompanyEXHIBIT E
    
    -
    
    Form of Lock-Up Agreement
 iii




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##### 



Company Merrill
Lynch Schedule B Initial Purchasers Schedule B 2014 Notes 2016
Notes Notes
 Indenture Indentures Trustee Depositary DTC Letter of
Representations
 Common Stock
        Registration Rights Agreement Exhibit
A Registration Statement Commission Securities
Act
 Guarantors Guarantees Schedule A Securities
 Subsequent
Purchasers Rule 144A
 Schedule C Pricing Term Sheet Final Offering Memorandum
 Offering Memorandum 2
        Exchange Act
 Preliminary Offering Memorandum Disclosure
Package
 Applicable Time
  Representations and Warranties
 No Registration Required Trust Indenture Act
 No Integration of Offerings or General Solicitation
 3




---



##### 



Affiliate
 Eligibility for Resale Under Rule 144A
 Disclosure Package and Final Offering Memorandum
 Supplemental Offering Materials
   Incorporated Documents
 4




---



##### 



The Purchase Agreement
 The Registration Rights Agreement
 The DTC Letter of Representations
 Authorization of the Notes and the Guarantees
 5




---



##### 



Authorization of the Indentures
 Authorization of Common Stock
 Descriptions of Notes and the Indentures
 No Material Adverse Change Material Adverse Change
 6




---



##### 



Independent Accountants Independent
Accountants
 Preparation of the Financial Statements
 Incorporation and Good Standing of the Company and its Subsidiaries Schedule D Schedule D Significant Subsidiaries
 7




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##### 



Schedule D
 Capitalization and Other Capital Stock Matters
 Stock Exchange Listing NASD
 Non-Contravention of Existing Instruments; No Further Authorizations or Approvals
Required Default Existing Instrument Convertible Note Hedge and Warrant Confirmations
 8




---



##### 



Debt Repayment Triggering Event
 No Material Actions or Proceedings
 Intellectual Property Rights Intellectual Property
Rights
 9




---



##### 



All Necessary Permits, Etc
 Title to Properties
 Tax Law Compliance
 Company Not an Investment Company Investment Company
Act
 10




---



##### 



Insurance
 No Price Stabilization or Manipulation
 Solvency Solvent
 No Unlawful Contributions or Other Payments
 Accounting Controls and Disclosure Controls
 11




---



##### 



Compliance with the Sarbanes-Oxley Act.
 Compliance with Environmental Laws Materials of Environmental Concern Environmental
Laws Environmental Claims
 12




---



##### 



ERISA Compliance ERISA ERISA
Affiliate Code
 Taxes; Fees
 No Labor Disputes
 13




---



##### 



No Default in Indebtedness
 Excluded Domestic Subsidiaries Schedule E
  Purchase, Sale and Delivery of the Securities
 The Securities Schedule B
 Delivery of Securities; Payment. Closing Date
  14




---



##### 



Denominations; Registration
 Initial Purchasers as Qualified Institutional Buyers Qualified
Institutional Buyer Accredited Investor
 Additional Covenants
 Notice and Effect of Material Events
 Amendments and Supplements to the Offering Memorandum
 15




---



##### 



Supplemental Offering Document
 Copies of the Disclosure Package and the Final Offering Memorandum
 Blue Sky Compliance
 Use of Proceeds
 Depositary
 16




---



##### 



Additional Issuer Information Additional Issuer Information
 Restriction on Sale of Securities. Lock-up Period
 Future Reports to the Initial Purchasers
 17




---



##### 



No Integration
 Legended Securities
 PORTAL PORTAL market
 Rating of Securities S&P Moodys
 Reservation of Shares of Common Stock
 No Other Offering Documents
 18




---



##### 



Payment of Expenses
 Conditions of the Obligations of the Initial Purchasers
 Accountants Comfort Letter
 19




---



##### 



No Material Adverse Change or Ratings Agency Change
   Opinion of Counsel for the Company and the Guarantors Exhibit B
 Opinion of Local Counsel for the Guarantors Schedule F Exhibit C
 Opinion of Special Counsel for the Company and the Guarantors Exhibit D
 Opinion of Counsel for the Initial Purchasers
 Officers Certificate
  20




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##### 



Bring-down Comfort Letter
 PORTAL Listing
 Registration Rights Agreement
 Lock-up Agreements.
 Additional Documents
  Reimbursement of Initial Purchasers Expenses 21
        Offer, Sale and Resale Procedures
 Offers and Sales Only to Qualified Institutional Buyers
 No General Solicitation
 Restrictions on Transfer
 Indemnification
 Indemnification of the Initial Purchasers
 22




---



##### 



provided
 Indemnification of the Company, the Guarantors and each of their Directors and
Officers
 23




---



##### 



Notifications and Other Indemnification Procedures
 24




---



##### 



Settlements
 Contribution 25
          Schedule B
 Termination of this Agreement 26
        Representations and Indemnities to Survive Delivery
 Notices
  
 27




---



##### 



Successors
 Partial Unenforceability
 Governing Law; Consent to Jurisdiction
 Governing Law Provisions
 28




---



##### 



Consent to Jurisdiction Related
Proceedings Specified
Courts Related Judgment
 Default of One or More of the Several Initial Purchasers Schedule B
 Initial Purchaser 29
       No Advisory or Fiduciary Relationship
 General Provisions
 30




---



##### 



Very truly yours,
STEWART ENTERPRISES, INC.By:Name:
    Thomas M. KitchenTitle:
    Senior Executive Vice President
and Chief Financial Officer  
 31




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##### 



32




---



##### 



33




---



##### 



34




---



##### 



35




---



##### 



S.E. CEMETERIES OF WISCONSIN, INC.By:Name: Thomas M. KitchenTitle: Authorized Signatory
 36




---



##### 



By:
    
    MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATEDBy:Name: Justin WalterTitle: Vice President
  37




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##### 



SCHEDULE A
 LIST OF GUARANTORS
 Jurisdiction ofSubsidiary
    
    OrganizationKILGORE-GREEN FUNERAL HOME, INC.
    
    ALABAMAS.E. CEMETERIES OF ALABAMA, INC.
    
    ALABAMAS.E. COMBINED SERVICES OF ALABAMA, INC.
    
    ALABAMAS.E. FUNERAL HOMES OF ALABAMA, INC.
    
    ALABAMAFOREST HILLS CEMETERY, INC.
    
    ARKANSASGRIFFIN-LEGGETT INSURANCE AGENCY, INC.
    
    ARKANSASGRIFFIN-LEGGETT, INC.
    
    ARKANSASGROSS FUNERAL HOME, INC.
    
    ARKANSASS.E. FUNERAL HOMES OF ARKANSAS, INC.
    
    ARKANSASALL SOULS MORTUARY, INC.
    
    CALIFORNIAASHES TO ASHES, INC.
    
    CALIFORNIAASSUMPTION MORTUARY, INC.
    
    CALIFORNIABARSTOW FUNERAL HOMES, INC.
    
    CALIFORNIABUCHHEIM FAMILY, INC.
    
    CALIFORNIACALVARY MORTUARY OF LOS ANGELES, CALIFORNIA, INC.
    
    CALIFORNIACATALINA CHANNEL CREMATION SOCIETY
    
    CALIFORNIACATHOLIC MORTUARY SERVICES, INC.
    
    CALIFORNIADeYOUNG MEMORIAL CHAPEL, INC.
    
    CALIFORNIADILDAY BROTHERS HUNTINGTON VALLEY MORTUARY
    
    CALIFORNIAHOLY CROSS MORTUARY OF CULVER CITY, CALIFORNIA, INC.
    
    CALIFORNIAHOLY CROSS MORTUARY OF POMONA, CALIFORNIA, INC.
    
    CALIFORNIAHOPSON MORTUARY, INC.
    
    CALIFORNIALASSILA FUNERAL CHAPELS, INC.
    
    CALIFORNIALOMBARD & CO.
    
    CALIFORNIAN.D. DAVIS & ASSOCIATES, INC.
    
    CALIFORNIAQUEEN OF HEAVEN MORTUARY, INC.
    
    CALIFORNIARESURRECTION MORTUARY, INC.
    
    CALIFORNIARIVER CITIES FUNERAL CHAPEL, INC.
    
    CALIFORNIAS.E. ACQUISITION OF CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF DELANO, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF GLENDALE, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF LANCASTER, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF OAKHURST, CALIFORNIA, INC.
    
    CALIFORNIA
 Sched A -1




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationS.E. ACQUISITION OF LOS OSOS MORTUARY AND MEMORIAL PARK,
INC.
    
    CALIFORNIAS.E. ACQUISITION OF OROVILLE, CALIFORNIA, INC.
    
    CALIFORNIASAN DIEGO CEMETERY ASSOCIATION
    
    CALIFORNIASAN FERNANDO MISSION MORTUARY, INC.
    
    CALIFORNIASANTA BARBARA FUNERAL SERVICES, INC.
    
    CALIFORNIASANTA CLARA MORTUARY, INC.
    
    CALIFORNIASCOVERN MORTUARY, A CALIFORNIA CORPORATION
    
    CALIFORNIASDCA HOLDINGS, INC.
    
    CALIFORNIASIMPLICITY PLAN OF CALIFORNIA, INC.
    
    CALIFORNIASTEWART PRE-NEED SERVICES, INC.
    
    CALIFORNIASTRICKLIN/SNIVELY MORTUARY
    
    CALIFORNIAVICTOR V. DESROSIER, INC.
    
    CALIFORNIAWALLACE E. WHITE & HOWARD J. CALLANAN, INC.
    
    CALIFORNIASENTINEL CREMATION SOCIETIES, INC.
    
    DELAWAREA.P. BOZA FUNERAL HOME, INC.
    
    FLORIDAALL FAITHS MEMORIAL PARK, INC.
    
    FLORIDAARLINGTON MEMORIAL PARK CEMETERY AND FUNERAL HOME, INC.
    
    FLORIDABALDWIN-FAIRCHILD FUNERAL HOMES, INC.
    
    FLORIDABAY AREA CREMATORY, INC.
    
    FLORIDAS.E. BD TAMPA, INC.
    
    FLORIDABRUCE OCALA FUNERAL HOME, INC.
    
    FLORIDACEMETERY MANAGEMENT, INC.
    
    FLORIDACHAPEL HILL CEMETERY, INC.
    
    FLORIDACURRY & SON FUNERAL HOME, INC.
    
    FLORIDAS.E. DCG TAMPA, INC.
    
    FLORIDAFLORIDA HILLS MEMORIAL GARDENS, INC.
    
    FLORIDAGARDEN OF MEMORIES, INC.
    
    FLORIDAGLEN HAVEN MEMORIAL PARK, INC.
    
    FLORIDAGOOD SHEPHERD MEMORIAL GARDENS, INC.
    
    FLORIDAHIGHLAND MEMORY GARDENS, INC.
    
    FLORIDAHUBBELL FUNERAL HOME AND CREMATORY, INC.
    
    FLORIDAKICLITER FUNERAL HOME, INC.
    
    FLORIDAMADCEM OF FLORIDA, INC.
    
    FLORIDAMEMORIAL PARK CEMETERY, INC.
    
    FLORIDAMEMORIAL SUNSET PARK, INC.
    
    FLORIDAOAKLAWN PARK CEMETERY AND FUNERAL HOME, INC.
    
    FLORIDAROBERTS FUNERAL HOME, INC.
    
    FLORIDAROYAL PALM MEMORIAL GARDENS, INC.
    
    FLORIDASEMORAN FUNERAL HOME, INC.
    
    FLORIDASOUTH DADE-PALMS MEMORIAL PARK, INC.
    
    FLORIDASYLVAN ABBEY MEMORIAL PARK, INC.
    
    FLORIDA
 Sched A -2




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationTHE SIMPLICITY PLAN, INC.
    
    FLORIDATURNER CREMATORY, INC.
    
    FLORIDATURNER FUNERAL HOMES, INC.
    
    FLORIDAWALSH & WOOD FUNERAL HOME, INC.
    
    FLORIDAWOODLAWN MEMORY GARDENS, INC.
    
    FLORIDAWOODLAWN PARK CEMETERY COMPANY
    
    FLORIDACHEATHAM HILL MEMORIAL PARK, INC.
    
    GEORGIAEASTLAWN CORPORATION
    
    GEORGIAGARNER FAMILY FUNERAL HOME, INC.
    
    GEORGIAHAISTEN FUNERAL HOME OF HENRY COUNTY, INC.
    
    GEORGIAHAISTEN FUNERAL HOMES, INC.
    
    GEORGIAHIGGINS AND SON FUNERAL HOME, INC.
    
    GEORGIAHOLLY HILL MEMORIAL PARK, INC.
    
    GEORGIAROSE HAVEN FUNERAL HOME & CEMETERY, INC.
    
    GEORGIAS.E. ACQUISITION OF LITHONIA, GEORGIA, INC.
    
    GEORGIAS.E. FUNERAL HOMES OF ILLINOIS, INC.
    
    ILLINOISKNUTSON FUNERAL HOMES, INC.
    
    IOWAPAULEY FUNERAL HOME, INC.
    
    IOWARUNYAN MANGOLD, INC.
    
    KANSASACME MAUSOLEUM CORPORATION
    
    LOUISIANAENDURING MEMORIES, INC.
    
    LOUISIANAEMPRESAS STEWART  CEMENTERIOS, INC.
    
    LOUISIANAEMPRESAS STEWART  FUNERARIAS, INC.
    
    LOUISIANALAKE LAWN METAIRIE FUNERAL HOME (JOINT VENTURE)
    
    LOUISIANAS.E. AUSTRALIA, INC.
    
    LOUISIANAS.E. CEMETERIES OF LOUISIANA, INC.
    
    LOUISIANAS.E. FUNERAL HOMES OF LOUISIANA, INC.
    
    LOUISIANAS.E. SOUTH-CENTRAL, INC.
    
    LOUISIANASTEWART ENTERPRISES (EUROPE) INC.
    
    LOUISIANASTEWART RESOURCE CENTER, INC.
    
    LOUISIANASTEWART SERVICES, INC.
    
    LOUISIANABOUNDS FUNERAL HOME, INC.
    
    MARYLANDCEDAR HILL CEMETERY COMPANY, INC.
    
    MARYLANDCREST LAWN MEMORIAL GARDENS, INC.
    
    MARYLANDDRUID RIDGE CEMETERY COMPANY
    
    MARYLANDFORT LINCOLN CEMETERY, INC.
    
    MARYLANDFORT LINCOLN FUNERAL HOME, INC.
    
    MARYLANDGALLERY GRANITE CORPORATION
    
    MARYLANDHILLCREST MEMORIAL CEMETERY, INC.
    
    MARYLANDHINES-RINALDI FUNERAL HOME, INC.
    
    MARYLANDJOHN M. TAYLOR FUNERAL HOME, INC.
    
    MARYLANDLOUDON PARK CEMETERY COMPANY
    
    MARYLANDLOUDON PARK FUNERAL HOME, INC.
    
    MARYLAND
 Sched A -3




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationNATIONAL HARMONY MEMORIAL PARK, INC.
    
    MARYLANDPARKLAWN, INC.
    
    MARYLANDPARKWOOD MANAGEMENT COMPANY
    
    MARYLANDS.E. MID-ATLANTIC, INC.
    
    MARYLANDSIMPLE TRIBUTE OF MARYLAND, INC.
    
    MARYLANDTHE PARKWOOD CEMETERY COMPANY
    
    MARYLANDWILLIAM W. CHAMBERS, INC.
    
    MARYLANDLAKEWOOD MEMORIAL PARK, INC.
    
    MISSISSIPPID.W. NEWCOMERS SONS, INC.
    
    MISSOURIDWN PROPERTIES, INC.
    
    MISSOURIFUNERAL SECURITY PLANS, INC.
    
    MISSOURITHE LINCOLN MEMORIAL PARK CEMETERY ASSOCIATION
    
    NEBRASKAS.E.N.S. OF NEVADA, INC.
    
    NEVADAS.E. ACQUISITION OF NEVADA, INC.
    
    NEVADAS.E. ACQUISITION OF RENO, NEVADA, INC.
    
    NEVADAS.E.N.S. OF NEVADA, INC.
    
    NEVADAGORNY & GORNY PATERSON-CLIFTON MORTUARY
    
    NEW JERSEYS.E. ACQUISITION OF CLIFTON, NEW JERSEY, INC.
    
    NEW JERSEYS.E. ACQUISITION OF SANTA FE, NEW MEXICO, INC.
    
    NEW MEXICOC.J. APPLEGATE AND SONS, INC.
    
    NEW YORKCORNELL & DAGGETT, INC.
    
    NEW YORKGARDINIER COLLETTI MEMORIAL HOME, INC.
    
    NEW YORKMURPHY FUNERAL SERVICE, INC.
    
    NEW YORKOTTO REDANZ FUNERAL HOME, INC.
    
    NEW YORKS.E. ACQUISITION OF FREDONIA, NEW YORK, INC.
    
    NEW YORKSTRONG & BURNS FUNERAL HOME, INC.
    
    NEW YORKCATAWBA MEMORIAL PARK, INC.
    
    NORTH CAROLINAEVANS FUNERAL HOME, INC.
    
    NORTH CAROLINAGARRETT  HILLCREST, INC.
    
    NORTH CAROLINAMCLAURINS FUNERAL HOME, INC.
    
    NORTH CAROLINAMONTLAWN MEMORIAL PARK, INC.
    
    NORTH CAROLINAS.E. CEMETERIES OF NORTH CAROLINA, INC.
    
    NORTH CAROLINAS.E. FUNERAL HOMES OF NORTH CAROLINA, INC.
    
    NORTH CAROLINAAMLING SCHROEDER FUNERAL SERVICE, INC.
    
    OREGONCASCADE CREMATORY, INC.
    
    OREGONCHAPEL OF THE ROSES, INC.
    
    OREGONCHAPEL OF THE VALLEY FUNERAL HOME, INC.
    
    OREGONDUTTON, INC.
    
    OREGONS.E. GREENWOOD, INC.
    
    OREGONJ.P. FINLEY AND SON MORTUARY, INC.
    
    OREGONS.E. BEND NR, INC.
    
    OREGONS.E. ACQUISITION OF MYRTLE CREEK, OREGON, INC.
    
    OREGONS.E. ACQUISITION OF OREGON, INC.
    
    OREGON
 Sched A -4




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationS.E. ACQUISITION OF REEDSPORT, OREGON, INC.
    
    OREGONSUNSET HILLS MEMORIAL PARK
    
    OREGONS.E. BEND TDHM, INC.
    
    OREGONBENJAMIN FRANKLIN P. M., INC.
    
    PENNSYLVANIAGEORGE WASHINGTON MEMORIAL PARK, INC.
    
    PENNSYLVANIAKIRK & NICE SUBURBAN CHAPEL, INC.
    
    PENNSYLVANIAKIRK & NICE, INC.
    
    PENNSYLVANIAPET HAVEN, INC.
    
    PENNSYLVANIAS.E. ACQUISITION OF PENNSYLVANIA, INC.
    
    PENNSYLVANIASUNSET MEMORIAL PARK COMPANY
    
    PENNSYLVANIADUNBAR FUNERAL HOME
    
    SOUTH CAROLINAS.E. CEMETERIES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAS.E. COMBINED SERVICES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAS.E. FUNERAL HOMES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAMONTE VISTA BURIAL PARK, INC.
    
    TENNESSEEMT. JULIET MEMORIAL GARDENS, INC.
    
    TENNESSEENAVE FUNERAL HOME OF LEBANON, INC.
    
    TENNESSEES.E. COMBINED SERVICES OF TENNESSEE, INC.
    
    TENNESSEES.E. FUNERAL HOMES OF TENNESSEE, INC.
    
    TENNESSEETHE NASHVILLE HISTORIC CEMETERY ASSOCIATION, INC.
    
    TENNESSEEABBEY PLAN OF TEXAS, INC.
    
    TEXASBELEW FUNERAL HOME, INC.
    
    TEXASEMERALD HILLS FUNERAL CORPORATION
    
    TEXASGUARDIAN CREMATION SOCIETY, INC.
    
    TEXASLYONS FUNERAL HOME, INC.
    
    TEXASPASADENA FUNERAL HOME, INC.
    
    TEXASS.E. FUNERAL HOMES OF TEXAS, INC.
    
    TEXASS.E. CEMETERIES OF TEXAS, INC.
    
    TEXASSIMPLICITY PLAN OF TEXAS, INC.
    
    TEXASCLINCH VALLEY MEMORIAL CEMETERY, INC.
    
    VIRGINIAEVERLY FUNERAL HOMES, INCORPORATED
    
    VIRGINIAEVERLY PFP, INC.
    
    VIRGINIAMONTICELLO MEMORY GARDENS, INC.
    
    VIRGINIAS.E. CEMETERIES OF VIRGINIA, INC.
    
    VIRGINIAS.E. FUNERAL HOMES OF VIRGINIA, INC.
    
    VIRGINIACREMATION SOCIETY NORTHWEST, INC.
    
    WASHINGTONE.R. BUTTERWORTH & SONS
    
    WASHINGTONS.E.E.S. OF VANCOUVER, INC.
    
    WASHINGTONS.E. ACQUISITION OF WASHINGTON, INC.
    
    WASHINGTONBARTLETT-BURDETTE-COX FUNERAL HOME, INC.
    
    WEST VIRGINIACASDORPH & CURRY FUNERAL HOME, INC.
    
    WEST VIRGINIAEASTERN CEMETERY ASSOCIATES, INC.
    
    WEST VIRGINIAKANAWHA PLAZA PARTNERSHIP
    
    WEST VIRGINIA
 Sched A -5




---



##### 



Jurisdiction ofSubsidiary
    
    OrganizationKLINGEL-CARPENTER MORTUARY, INC.
    
    WEST VIRGINIALOI CHARLESTON, INC.
    
    WEST VIRGINIANATIONAL EXCHANGE TRUST, LTD.
    
    WEST VIRGINIANATIONAL FUNERAL SERVICES, INCORPORATED
    
    WEST VIRGINIAS.E. ACQUISITION OF MALDEN, WEST VIRGINIA, INC.
    
    WEST VIRGINIAS.E. CEMETERIES OF WEST VIRGINIA, INC.
    
    WEST VIRGINIAS.E. FUNERAL HOMES OF WEST VIRGINIA, INC.
    
    WEST VIRGINIAWILSON FUNERAL HOME, INC.
    
    WEST VIRGINIAS.E. CEMETERIES OF WISCONSIN, INC.
    
    WISCONSIN
 Sched A -6




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##### 



SCHEDULE B
 INITIAL PURCHASERS
 Principal
    
    
    PrincipalAmount of
    
    
    Amount ofInitial Purchasers
    
    2014 Notes
    
    
    2016 NotesMerrill Lynch, Pierce, Fenner & Smith
Incorporated
    
    $
    75,000,000
    
    
    $
    75,000,000Banc of America Securities LLC
    
    
    37,500,000
    
    
    
    37,500,000BNP Paribas Securities Corp.
    
    
    2,500,000
    
    
    
    2,500,000Calyon Securities (USA) Inc.
    
    
    2,500,000
    
    
    
    2,500,000Capital One Southcoast, Inc.
    
    
    2,500,000
    
    
    
    2,500,000SunTrust Capital Markets, Inc.
    
    
    2,500,000
    
    
    
    2,500,000U.S. Bancorp Investments, Inc.
    
    
    2,500,000
    
    
    
    2,500,000Total
    
    $
    125,000,000
    
    
    $
    125,000,000
 Sched B -1




---



##### 



SCHEDULE C
 PRICING TERM SHEET
 Sched C -1




---



##### 



SCHEDULE D
 SUBSIDIARIES OF STEWART ENTERPRISES, INC.
  Jurisdiction ofSubsidiary
    
    OrganizationKILGORE-GREEN FUNERAL HOME, INC.
    
    ALABAMAS.E. CEMETERIES OF ALABAMA, INC.
    
    ALABAMAS.E. COMBINED SERVICES OF ALABAMA, INC.
    
    ALABAMAS.E. FUNERAL HOMES OF ALABAMA, INC.
    
    ALABAMAFOREST HILLS CEMETERY, INC.
    
    ARKANSASGRIFFIN-LEGGETT INSURANCE AGENCY, INC.
    
    ARKANSASGRIFFIN-LEGGETT, INC.
    
    ARKANSASGROSS FUNERAL HOME, INC.
    
    ARKANSASREST HILLS MEMORIAL PARK, INC.
    
    ARKANSASS.E. FUNERAL HOMES OF ARKANSAS, INC.
    
    ARKANSASALL SOULS MORTUARY, INC.
    
    CALIFORNIAASHES TO ASHES, INC.
    
    CALIFORNIAASSUMPTION MORTUARY, INC.
    
    CALIFORNIABARSTOW FUNERAL HOMES, INC.
    
    CALIFORNIABUCHHEIM FAMILY, INC.
    
    CALIFORNIACALVARY MORTUARY OF LOS ANGELES, CALIFORNIA, INC.
    
    CALIFORNIACATALINA CHANNEL CREMATION SOCIETY
    
    CALIFORNIACATHOLIC MORTUARY SERVICES, INC.
    
    CALIFORNIADeYOUNG MEMORIAL CHAPEL, INC.
    
    CALIFORNIADILDAY BROTHERS HUNTINGTON VALLEY MORTUARY
    
    CALIFORNIAHOLY CROSS MORTUARY OF CULVER CITY, CALIFORNIA,
INC.
    
    CALIFORNIAHOLY CROSS MORTUARY OF POMONA, CALIFORNIA, INC.
    
    CALIFORNIAHOPSON MORTUARY, INC.
    
    CALIFORNIALASSILA FUNERAL CHAPELS, INC.
    
    CALIFORNIALOMBARD & CO.
    
    CALIFORNIAN.D. DAVIS & ASSOCIATES, INC.
    
    CALIFORNIAQUEEN OF HEAVEN MORTUARY, INC.
    
    CALIFORNIARESURRECTION MORTUARY, INC.
    
    CALIFORNIA
 Sched D -1




---



##### 



Jurisdiction ofSubsidiary
    
    OrganizationRIVER CITIES FUNERAL CHAPEL, INC.
    
    CALIFORNIAS.E. ACQUISITION OF CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF DELANO, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF GLENDALE, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF LANCASTER, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF LOS OSOS MORTUARY AND
MEMORIAL PARK, INC.
    
    CALIFORNIAS.E. ACQUISITION OF OAKHURST, CALIFORNIA, INC.
    
    CALIFORNIAS.E. ACQUISITION OF OROVILLE, CALIFORNIA, INC.
    
    CALIFORNIASAN DIEGO CEMETERY ASSOCIATION
    
    CALIFORNIASAN FERNANDO MISSION MORTUARY, INC.
    
    CALIFORNIASANTA BARBARA FUNERAL SERVICES, INC.
    
    CALIFORNIASANTA CLARA MORTUARY, INC.
    
    CALIFORNIASCOVERN MORTUARY, A CALIFORNIA CORPORATION
    
    CALIFORNIASDCA HOLDINGS, INC.
    
    CALIFORNIASIMPLICITY PLAN OF CALIFORNIA, INC.
    
    CALIFORNIASTEWART PRE-NEED SERVICES, INC.
    
    CALIFORNIASTRICKLIN/SNIVELY MORTUARY
    
    CALIFORNIAVICTOR V. DESROSIER, INC.
    
    CALIFORNIAWALLACE E. WHITE & HOWARD J. CALLANAN, INC.
    
    CALIFORNIASENTINEL CREMATION SOCIETIES, INC.
    
    DELAWAREA.P. BOZA FUNERAL HOME, INC.
    
    FLORIDAALL FAITHS MEMORIAL PARK, INC.
    
    FLORIDAARLINGTON MEMORIAL PARK CEMETERY AND FUNERAL
HOME, INC.
    
    FLORIDABALDWIN-FAIRCHILD FUNERAL HOMES, INC.
    
    FLORIDABAY AREA CREMATORY, INC.
    
    FLORIDABRUCE OCALA FUNERAL HOME, INC.
    
    FLORIDACEMETERY MANAGEMENT, INC.
    
    FLORIDACHAPEL HILL CEMETERY, INC.
    
    FLORIDACURRY & SON FUNERAL HOME, INC.
    
    FLORIDAFLORIDA HILLS MEMORIAL GARDENS, INC.
    
    FLORIDAGARDEN OF MEMORIES, INC.
    
    FLORIDAGLEN HAVEN MEMORIAL PARK, INC.
    
    FLORIDAGOOD SHEPHERD MEMORIAL GARDENS, INC.
    
    FLORIDAHIGHLAND MEMORY GARDENS, INC.
    
    FLORIDAHUBBELL FUNERAL HOME AND CREMATORY, INC.
    
    FLORIDAKICLITER FUNERAL HOME, INC.
    
    FLORIDAMADCEM OF FLORIDA, INC.
    
    FLORIDAMEMORIAL PARK CEMETERY, INC.
    
    FLORIDAMEMORIAL SUNSET PARK, INC.
    
    FLORIDAOAKLAWN PARK CEMETERY AND FUNERAL HOME, INC.
    
    FLORIDAROBERTS FUNERAL HOME, INC.
    
    FLORIDA
 Sched D -2




---



##### 



Jurisdiction ofSubsidiary
    
    OrganizationROYAL PALM MEMORIAL GARDENS, INC.
    
    FLORIDAS.E. BD TAMPA, INC.
    
    FLORIDAS.E. DCG TAMPA, INC.
    
    FLORIDASEMORAN FUNERAL HOME, INC.
    
    FLORIDASOUTH DADE-PALMS MEMORIAL PARK, INC.
    
    FLORIDASYLVAN ABBEY MEMORIAL PARK, INC.
    
    FLORIDATHE SIMPLICITY PLAN, INC.
    
    FLORIDATURNER CREMATORY, INC.
    
    FLORIDATURNER FUNERAL HOMES, INC.
    
    FLORIDAWALSH & WOOD FUNERAL HOME, INC.
    
    FLORIDAWOODLAWN MEMORY GARDENS, INC.
    
    FLORIDAWOODLAWN PARK CEMETERY COMPANY
    
    FLORIDACHEATHAM HILL MEMORIAL PARK, INC.
    
    GEORGIAEASTLAWN CORPORATION
    
    GEORGIAGARNER FAMILY FUNERAL HOME, INC.
    
    GEORGIAHAISTEN FUNERAL HOME OF HENRY COUNTY, INC.
    
    GEORGIAHAISTEN FUNERAL HOMES, INC.
    
    GEORGIAHIGGINS AND SON FUNERAL HOME, INC.
    
    GEORGIAHOLLY HILL MEMORIAL PARK, INC.
    
    GEORGIAROSE HAVEN FUNERAL HOME & CEMETERY, INC.
    
    GEORGIAS.E. ACQUISITION OF LITHONIA, GEORGIA, INC.
    
    GEORGIAS.E. FUNERAL HOMES OF ILLINOIS, INC.
    
    ILLINOISKNUTSON FUNERAL HOMES, INC.
    
    IOWAPAULEY FUNERAL HOME, INC.
    
    IOWARUNYAN MANGOLD, INC.
    
    KANSASACME MAUSOLEUM CORPORATION
    
    LOUISIANAEMPRESAS STEWART  CEMENTERIOS, INC.
    
    LOUISIANAEMPRESAS STEWART  FUNERARIAS, INC.
    
    LOUISIANAENDURING MEMORIES, INC.
    
    LOUISIANAHEAVENS PETS AT LAKELAWN METAIRIE, LLC (JOINT
VENTURE)
    
    LOUISIANALAKE LAWN METAIRIE FUNERAL HOME (JOINT VENTURE)
    
    LOUISIANALAKE LAWN PARK, INC.
    
    LOUISIANAS.E. AUSTRALIA, INC.
    
    LOUISIANAS.E. CEMETERIES OF LOUISIANA, INC.
    
    LOUISIANAS.E. FUNERAL HOMES OF LOUISIANA, INC.
    
    LOUISIANAS.E. SOUTH-CENTRAL, INC.
    
    LOUISIANASTEWART ENTERPRISES (EUROPE) INC.
    
    LOUISIANASTEWART RESOURCE CENTER, INC.
    
    LOUISIANASTEWART SERVICES, INC.
    
    LOUISIANABOUNDS FUNERAL HOME, INC.
    
    MARYLANDCEDAR HILL CEMETERY COMPANY, INC.
    
    MARYLANDCREST LAWN MEMORIAL GARDENS, INC.
    
    MARYLAND
 Sched D -3




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationDRUID RIDGE CEMETERY COMPANY
    
    MARYLANDFORT LINCOLN CEMETERY, INC.
    
    MARYLANDFORT LINCOLN FUNERAL HOME, INC.
    
    MARYLANDGALLERY GRANITE CORPORATION
    
    MARYLANDHILLCREST MEMORIAL CEMETERY, INC.
    
    MARYLANDHINES-RINALDI FUNERAL HOME, INC.
    
    MARYLANDJOHN M. TAYLOR FUNERAL HOME, INC.
    
    MARYLANDLOUDON PARK CEMETERY COMPANY
    
    MARYLANDLOUDON PARK FUNERAL HOME, INC.
    
    MARYLANDNATIONAL HARMONY MEMORIAL PARK, INC.
    
    MARYLANDPARKLAWN, INC.
    
    MARYLANDPARKWOOD MANAGEMENT COMPANY
    
    MARYLANDS.E. MID-ATLANTIC, INC.
    
    MARYLANDSIMPLE TRIBUTE OF MARYLAND, INC.
    
    MARYLANDTHE PARKWOOD CEMETERY COMPANY
    
    MARYLANDWILLIAM W. CHAMBERS, INC.
    
    MARYLANDLAKEWOOD MEMORIAL PARK, INC.
    
    MISSISSIPPID.W. NEWCOMERS SONS, INC.
    
    MISSOURIDWN PROPERTIES, INC.
    
    MISSOURIFUNERAL SECURITY PLANS, INC.
    
    MISSOURITHE LINCOLN MEMORIAL PARK CEMETERY ASSOCIATION
    
    NEBRASKAWEST LAWN CEMETERY
    
    NEBRASKASTEWART CEMENTERIOS PUERTO RICO HOLDING I B.V.
    
    NETHERLANDSSTEWART CEMENTERIOS PUERTO RICO HOLDING II B.V.
    
    NETHERLANDSSTEWART FUNERARIAS PUERTO RICO HOLDING I B.V.
    
    NETHERLANDSSTEWART FUNERARIAS PUERTO RICO HOLDING II B.V.
    
    NETHERLANDSSTEWART INTERNATIONAL (NETHERLANDS) B.V.
    
    NETHERLANDSSTEWART SIMPLICITY PLAN OF PUERTO RICO HOLDING I
B.V.
    
    NETHERLANDSSTEWART SIMPLICITY PLAN OF PUERTO RICO HOLDING II
B.V.
    
    NETHERLANDSSTEWART WORLDWIDE N.V.
    
    NETHERLANDS ANTILLESRENO MEMORIAL, INC.
    
    NEVADAS.E. ACQUISITION OF NEVADA, INC.
    
    NEVADAS.E. ACQUISITION OF RENO, NEVADA, INC.
    
    NEVADAS.E.N.S. OF NEVADA, INC.
    
    NEVADAGORNY & GORNY PATERSON-CLIFTON MORTUARY
    
    NEW JERSEYS.E. ACQUISITION OF CLIFTON, NEW JERSEY, INC.
    
    NEW JERSEYS.E. ACQUISITION OF SANTA FE, NEW MEXICO, INC.
    
    NEW MEXICOC.J. APPLEGATE AND SONS, INC.
    
    NEW YORKCORNELL & DAGGETT, INC.
    
    NEW YORK
 Sched D -4




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationGARDINIER COLLETTI MEMORIAL HOME, INC.
    
    NEW YORKMURPHY FUNERAL SERVICE, INC.
    
    NEW YORKOTTO REDANZ FUNERAL HOME, INC.
    
    NEW YORKS.E. ACQUISITION OF FREDONIA, NEW YORK, INC.
    
    NEW YORKSTRONG & BURNS FUNERAL HOME, INC.
    
    NEW YORKCATAWBA MEMORIAL PARK, INC.
    
    NORTH CAROLINAEVANS FUNERAL HOME, INC.
    
    NORTH CAROLINAFINE FINISHES, INC.
    
    NORTH CAROLINAGARRETT  HILLCREST, INC.
    
    NORTH CAROLINAMCLAURINS FUNERAL HOME, INC.
    
    NORTH CAROLINAMONTLAWN MEMORIAL PARK, INC.
    
    NORTH CAROLINAS.E. CEMETERIES OF NORTH CAROLINA, INC.
    
    NORTH CAROLINAS.E. FUNERAL HOMES OF NORTH CAROLINA, INC.
    
    NORTH CAROLINATAYLOR M. SIMPSON CO.
    
    NORTH CAROLINAAMLING SCHROEDER FUNERAL SERVICE, INC.
    
    OREGONCASCADE CREMATORY, INC.
    
    OREGONCHAPEL OF THE ROSES, INC.
    
    OREGONCHAPEL OF THE VALLEY FUNERAL HOME, INC.
    
    OREGONDUTTON, INC.
    
    OREGONJ.P. FINLEY AND SON MORTUARY, INC.
    
    OREGONS.E. ACQUISITION OF MYRTLE CREEK, OREGON, INC.
    
    OREGONS.E. ACQUISITION OF OREGON, INC.
    
    OREGONS.E. ACQUISITION OF REEDSPORT, OREGON, INC.
    
    OREGONS.E. BEND NR, INC.
    
    OREGONS.E. BEND TDHM, INC.
    
    OREGONS.E. GREENWOOD, INC.
    
    OREGONSUNSET HILLS MEMORIAL PARK
    
    OREGONBENJAMIN FRANKLIN P. M., INC.
    
    PENNSYLVANIAGEORGE WASHINGTON MEMORIAL PARK, INC.
    
    PENNSYLVANIAKIRK & NICE SUBURBAN CHAPEL, INC.
    
    PENNSYLVANIAKIRK & NICE, INC.
    
    PENNSYLVANIAPET HAVEN, INC.
    
    PENNSYLVANIAS.E. ACQUISITION OF PENNSYLVANIA, INC.
    
    PENNSYLVANIASUNSET MEMORIAL PARK COMPANY
    
    PENNSYLVANIAEMPRESAS STEWART  CEMENTERIOS
    
    PUERTO RICOEMPRESAS STEWART  FUNERARIAS
    
    PUERTO RICOTHE SIMPLICITY PLAN OF PUERTO RICO
    
    PUERTO RICODUNBAR FUNERAL HOME
    
    SOUTH CAROLINAS.E. CEMETERIES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAS.E. COMBINED SERVICES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAS.E. FUNERAL HOMES OF SOUTH CAROLINA, INC.
    
    SOUTH CAROLINAMONTE VISTA BURIAL PARK, INC.
    
    TENNESSEEMT. JULIET MEMORIAL GARDENS, INC.
    
    TENNESSEE
 Sched D -5




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##### 



Jurisdiction ofSubsidiary
    
    OrganizationNAVE FUNERAL HOME OF LEBANON, INC.
    
    TENNESSEES.E. COMBINED SERVICES OF TENNESSEE, INC.
    
    TENNESSEES.E. FUNERAL HOMES OF TENNESSEE, INC.
    
    TENNESSEETHE NASHVILLE HISTORIC CEMETERY ASSOCIATION, INC.
    
    TENNESSEEABBEY PLAN OF TEXAS, INC.
    
    TEXASBELEW FUNERAL HOME, INC.
    
    TEXASEMERALD HILLS FUNERAL CORPORATION
    
    TEXASGUARDIAN CREMATION SOCIETY, INC.
    
    TEXASINVESTORS TRUST, INC.
    
    TEXASLYONS FUNERAL HOME, INC.
    
    TEXASPASADENA FUNERAL HOME, INC.
    
    TEXASS.E. CEMETERIES OF TEXAS, INC.
    
    TEXASS.E. FUNERAL HOMES OF TEXAS, INC.
    
    TEXASSIMPLICITY PLAN OF TEXAS, INC.
    
    TEXASCLINCH VALLEY MEMORIAL CEMETERY, INC.
    
    VIRGINIAEVERLY FUNERAL HOMES, INCORPORATED
    
    VIRGINIAEVERLY PFP, INC.
    
    VIRGINIAMONTICELLO MEMORY GARDENS, INC.
    
    VIRGINIAS.E. CEMETERIES OF VIRGINIA, INC.
    
    VIRGINIAS.E. FUNERAL HOMES OF VIRGINIA, INC.
    
    VIRGINIACREMATION SOCIETY NORTHWEST, INC.
    
    WASHINGTONE.R. BUTTERWORTH & SONS
    
    WASHINGTONS.E. ACQUISITION OF WASHINGTON, INC.
    
    WASHINGTONS.E.E.S. OF VANCOUVER, INC.
    
    WASHINGTONBARTLETT-BURDETTE-COX FUNERAL HOME, INC.
    
    WEST VIRGINIACASDORPH & CURRY FUNERAL HOME, INC.
    
    WEST VIRGINIAEASTERN CEMETERY ASSOCIATES, INC.
    
    WEST VIRGINIAKANAWHA PLAZA PARTNERSHIP
    
    WEST VIRGINIAKLINGEL-CARPENTER MORTUARY, INC.
    
    WEST VIRGINIALOI CHARLESTON, INC.
    
    WEST VIRGINIANATIONAL EXCHANGE TRUST, LTD.
    
    WEST VIRGINIANATIONAL FUNERAL SERVICES, INCORPORATED
    
    WEST VIRGINIAS.E. ACQUISITION OF MALDEN, WEST VIRGINIA, INC.
    
    WEST VIRGINIAS.E. CEMETERIES OF WEST VIRGINIA, INC.
    
    WEST VIRGINIAS.E. FUNERAL HOMES OF WEST VIRGINIA, INC.
    
    WEST VIRGINIAWILSON FUNERAL HOME, INC.
    
    WEST VIRGINIAS.E. CEMETERIES OF WISCONSIN, INC.
    
    WISCONSIN
 Sched D -6




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##### 



Company
    
    State of Organization1. Lake Lawn Park, Inc.
    
    Louisiana2. Rest Hills Memorial Park, Inc.
    
    Arkansas3. Heavens Pets at Lakelawn Metairie, LLC
    
    Louisiana
    Significant Subsidiaries
    
    State of IncorporationWoodlawn Park Cemetery Co., Inc.
    
    FloridaS.E. Funeral Homes of Texas, Inc.
    
    TexasS.E. Cemeteries of Texas, Inc.
    
    TexasD.W. Newcomers Sons, Inc.
    
    MissouriS.E. South-Central, Inc.
    
    LouisianaS.E. Mid-Atlantic, Inc.
    
    Maryland
   Subsidiary with a prior lien in connection with Seller Financed Indebtedness:
   Sched D -7




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##### 



Subsidiaries Encumbered by a Previous Stock Pledge:
   1.
    
    Non-wholly owned subsidiaries:Lake Lawn Park, Inc. (1.6% minority ownership; 98.4% pledged)Rest Hills Memorial Park, Inc. (.5% minority ownership; 95.5% pledged)Heavens Pets at Lakelawn Metairie, LLC (40% minority ownership; 60% pledged)
  Woodlawn Park Cemetery Co., Inc.
    
    FLS.E. Funeral Homes of Texas, Inc.
    
    TXS.E. Cemeteries of Texas, Inc.
    
    TXD.W. Newcomers Sons, Inc.
    
    MOS.E. South-Central, Inc.
    
    LAS.E. Mid-Atlantic, Inc.
    
    MD
 Sched D -8




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##### 



SCHEDULE E
 EXCLUDED DOMESTIC SUBSIDIARIES
 Company
    
    State of Organization1. Investors Trust, Inc.
    
    Texas2. West Lawn Cemetery
    
    Nebraska3. Lake Lawn Park, Inc.
    
    Louisiana4. Rest Hills Memorial Park, Inc.
    
    Arkansas5. Heavens Pets at Lakelawn Metairie, LLC
    
    Louisiana6. Fine Finishes, Inc.
    
    North Carolina7. Taylor M. Simpson Co.
    
    North Carolina
 Sched E -1




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##### 



SCHEDULE F
 LOCAL COUNSEL OF GUARANTORS
 LOCAL COUNSEL
    
    STATE
    
    SUBSIDIARIESSHEPPARD MULLIN RICHTER & HAMPTON, LLP
FOUR EMBARCADERO CENTER, 17TH FLOOR
SAN FRANCISCO, CA 94111-4106
PH: (415) 774-2942
FAX: (415) 434-3947
(CA Main Opinion)
    
    California
    
    All Souls Mortuary, Inc.
Barstow Funeral Homes, Inc.
Buchheim Family, Inc.
Calvary Mortuary of Los Angeles, California, Inc.
DeYoung Memorial Chapel, Inc.
Dilday Brothers Huntington Valley Mortuary
Holy Cross Mortuary of Culver City, California, Inc.
Lassila Funeral Chapels, Inc.
Lombard & Co.
N.D. Davis & Associates, Inc.
Queen of Heaven Mortuary, Inc.
River Cities Funeral Chapel, Inc.
S.E. Acquisition of Glendale, California, Inc.
S.E. Acquisition of Lancaster, California, Inc.
S.E. Acquisition of Los Osos Mortuary and Memorial
San Diego Cemetery Association
San Fernando Mission Mortuary, Inc.
Simplicity Plan of California, Inc.
Stricklin/Snively Mortuary
Victor V. Desrosier, Inc.
Wallace E. White & Howard J. Callanan, Inc.LAW OFFICES OF DOUGLAS O. MEYER
5550 TOPANGA CANYON BOULEVARD
SUITE 200
WOODLAND HILLS, CA 91367
PH: (818) 703-7969
FAX: (818) 888-2904
(CA Regulatory Opinion)
    
    California
    
    All Souls Mortuary, Inc.
Barstow Funeral Homes, Inc.
Buchheim Family, Inc.
Calvary Mortuary of Los Angeles, California, Inc.
DeYoung Memorial Chapel, Inc.
Dilday Brothers Huntington Valley Mortuary
Holy Cross Mortuary of Culver City, California, Inc.
Lassila Funeral Chapels, Inc.
Lombard & Co.
N.D. Davis & Associates, Inc.
Queen of Heaven Mortuary, Inc.
River Cities Funeral Chapel, Inc.
S.E. Acquisition of Glendale, California, Inc.
S.E. Acquisition of Lancaster, California, Inc.
S.E. Acquisition of Los Osos Mortuary and Memorial
San Diego Cemetery Association
San Fernando Mission Mortuary, Inc.
Simplicity Plan of California, Inc.
Stricklin/Snively Mortuary
Victor V. Desrosier, Inc.
Wallace E. White & Howard J. Callanan, Inc.
 Sched F -1




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##### 



LOCAL COUNSEL
    
    STATE
    
    SUBSIDIARIESGRAY-ROBINSON, P.A.
301 EAST PINE ST., SUITE 1400
ORLANDO, FL 32801
PH: (407) 843-8880
FAX: (407) 244-5690
    
    Florida
    
    A.P. Boza Funeral Home, Inc.
All Faiths Memorial Park, Inc.
Arlington Memorial Park Cemetery and Funeral Home,
Inc.
Baldwin-Fairchild Funeral Homes, Inc.
Bruce Ocala Funeral Home, Inc.
Chapel Hill Cemetery, Inc.
Curry & Son Funeral Home, Inc.
Florida Hills Memorial Gardens, Inc.
Garden of Memories, Inc.
Glen Haven Memorial Park, Inc.
Good Shepherd Memorial Gardens, Inc.
Highland Memory Gardens, Inc.
Madcem of Florida, Inc.
Memorial Park Cemetery, Inc.
Memorial Sunset Park, Inc.
Oaklawn Park Cemetery and Funeral Home, Inc.
Roberts Funeral Home, Inc.
Royal Palm Memorial Gardens, Inc.
Semoran Funeral Home, Inc.
South Dade-Palms Memorial Park, Inc.
Sylvan Abbey Memorial Park, Inc.
Turner Funeral Homes, Inc.
Woodlawn Memory Gardens, Inc.
Woodlawn Park Cemetery CompanyJONES, WALKER, WAECHTER, POITEVENT, CARRERE
& DENEGRE L.L.P.
201 ST. CHARLES AVENUE
NEW ORLEANS, LA 70170
PH: (504) 582-8462
FAX: (504) 582-8583
    
    Louisiana
    
    Acme Mausoleum Corporation
S.E. Cemeteries of Louisiana, Inc.
S.E. South-Central, Inc.
S.E. Funeral Homes of Louisiana, Inc.CROUCH & RAMEY, LLP
FOUNTAIN PLACE
1445 ROSS AVE  SUITE 2300 
DALLAS TX 75202
PH: (214) 922-7100 direct: (214) 922-7115
FAX: (214) 922-7101
    
    Texas
    
    Emerald Hills Funeral Corporation
Pasadena Funeral Home, Inc.
S.E. Cemeteries of Texas, Inc.
S.E. Funeral Homes of Texas, Inc.OBER KALER GRIMES & SHRIVER
120 EAST BALTIMORE STREET
BALTIMORE, MD 21202-1643
PH: (800) 638-6547
PH: (410) 347-7394
FAX: (410) 263-7594
    
    Maryland
    
    Bounds Funeral Home, Inc.
Cedar Hill Cemetery Company, Inc.
Crest Lawn Memorial Gardens, Inc.
Druid Ridge Cemetery Company
Fort Lincoln Cemetery, Inc.
Fort Lincoln Funeral Home, Inc.
Hillcrest Memorial Cemetery, Inc.
Hines-Rinaldi Funeral Home, Inc.
John M. Taylor Funeral Home, Inc.
Loudon Park Cemetery Company
Loudon Park Funeral Home, Inc.
National Harmony Memorial Park, Inc.
Parklawn, Inc.
S.E. Mid-Atlantic, Inc.
The Parkwood Cemetery Company
 Sched F -2




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LOCAL COUNSEL
    
    STATE
    
    SUBSIDIARIESBLACKWELL SANDERS PEPER MARTIN
2300 MAIN STREET, SUITE 1100
KANSAS CITY, MO 64108
PH: (816) 983-8145 (DIRECT)
PH: (816) 983-8000
FAX: (816) 983-8080
OR
13710 FNB PARKWAY, SUITE 200
P.O. BOX 542090
OMAHA, NE 68154-8090
PH: (402) 964-5000
FAX: (402) 964-5050
    
    Missouri
    
    D.W. Newcomers Sons, Inc.
 Sched F -3




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SCHEDULE G
 LIST OF PERSONS SUBJECT TO LOCK-UP
                 Sched G -1




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##### 



EXHIBIT A
 REGISTRATION RIGHTS AGREEMENT
 Ex A -1




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##### 



EXHIBIT B
 FORM OF OPINION OF COUNSEL FOR THE COMPANY
  Louisiana Subsidiaries
 Louisiana Material Jurisdiction Guarantors
    Ex B -1




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Ex B -2




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Convertible Note Hedge and Warrant
Confirmations
 Operations
  Ex B -3




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Guarantor
Transaction Documents
    Ex B -4




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##### 



provided, however
 Material
Jurisdiction Guarantors
  Ex B -5




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Ex B -6




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##### 



EXHIBIT C
 FORM OF OPINION OF LOCAL COUNSEL FOR THE GUARANTOR
  State
 Guarantor
Transaction Documents
   Operations
   Ex C -1




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EXHIBIT D
 FORM OF OPINION OF SPECIAL COUNSEL FOR THE COMPANY
      Ex D -1




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EXHIBIT E
 FORM OF LOCK-UP AGREEMENT
 
 RE:
    
    Proposed Offering by Stewart Enterprises, Inc.
  Company Merrill Lynch Purchase Agreement Offering Securities Act
 Banc of America Common Stock Lock-Up Securities
  Ex E -1




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Ex E -2