Exhibit
10.26


EMPLOYMENT
AGREEMENT


THIS EMPLOYMENT AGREEMENT (“Agreement”)
is entered into effective as of the 21st day of March 2007 by and between
American Crystal Sugar Company (“Company”) and David  A. Berg (“Executive”).


WHEREAS, Company desires to employ
Executive, and Executive desires to be employed by the Company, pursuant to the
terms of this Agreement.


NOW THEREFORE, in consideration of the
foregoing and the mutual terms and conditions set forth herein, the parties
agree as follows:


1.                                      NATURE OF EMPLOYMENT.  Company and Executive expressly agree that
they have an “at will” employment relationship, which means that either party
has the right to terminate the employment relationship at any time and for any
reason, with or without cause.  The
reason for the termination, as set forth in Paragraph 6 of this Agreement, will
determine the amount of post-termination payments upon termination, as set
forth in Paragraph 7 of this Agreement. 
It is understood and agreed that Executive will continue to be subject
to the same policies, terms and conditions as those described in Company’s
employee handbook, other policies and employee benefit plans, except as
otherwise specifically provided in this Agreement.


2.                                      DUTIES.  Effective April 2, 2007, Executive shall be
employed in the capacity of, and shall hold the title of, President.  Executive shall also assume the title of
Chief Executive Officer upon the retirement of James J. Horvath.  Executive shall assume primary responsibility
for his job titles, reporting responsibilities and duties that are assigned,
which titles and responsibilities may be changed from time to time, by Company’s
Board of Directors.  Executive shall be
responsible for providing Company with such expertise as is within the areas of
Executive’s knowledge and professional experience.  The services of Executive shall be exclusive
to Company.  Executive will devote
substantially all of Executive’s business hours to, and make the best use of
Executive’s energy, knowledge, and training in performing Executive’s duties at
the Company.


3.                                      RELATIONSHIP
BETWEEN PARTIES.  The
relationship between Company and Executive shall be that of employer and
employee.  Nothing contained herein shall
be construed to give Executive any interest in the assets of Company.  All of the records of any and all business
ventures in which Company from time to time may become involved, and all of the
records and files pertaining to Company’s suppliers, licensors, licensees and
customers are herein specifically acknowledged to be the property of Company
and not that of Executive.


4.                                      COMPENSATION
AND BENEFITS.  As compensation
for all of Executive’s services under this Agreement, subject to the provisions
of Paragraph 7, Company agrees to provide Executive the following compensation,
reimbursements and benefits:











a.                                       Base
Salary.  Company will pay
Executive a gross base salary (the “Base Salary”), payable in accordance with
Company’s standard payroll practices and withholdings.  Executive’s initial annual gross Base Salary
shall be $324,000.  The Base Salary shall
increase to $415,200 at such time as Executive assumes the position of Chief
Executive Officer as provided in Paragraph 2. 
Thereafter the Base Salary shall be subject to annual performance review
and adjustment by Company’s Board of Directors.


b.                                       Incentive
Awards.  As additional
compensation, Executive may be eligible to receive discretionary annual bonuses
and/or long term incentive compensation (“Incentive Awards”) pursuant to the
terms and conditions of Company’s short term (annual) bonus program and/or
Company’s long term incentive plan (jointly referred to as “Incentive Plans”).  With reference to the Incentive Plans, the
parties understand as follows:


(i)                                     Executive’s
eligibility to receive Incentive Awards will be determined by Company’s Board
of Directors, in its sole discretion;


(ii)                                  The
Incentive Plans are as complete and accurate as Company can reasonably make
them.  However, they are not necessarily
all-inclusive because circumstances which Company has not anticipated may
arise.  Company may interpret or vary
from the Incentive Plans if, in its opinion, the circumstances warrant it;


(iii)                               Company
reserves the right to make any changes at any time to the Incentive Plans by
adding to, deleting from or otherwise amending any portion of them, with or
without notice to Executive.


(iv)                              Any
questions regarding the computation of Incentive Awards under the Incentive
Plans will be conclusively determined by Company’s Board of Directors, pursuant
to the terms and conditions of the Incentive Plans.


c.                                       Automobile.  Company will provide Executive with a monthly
automobile allowance of $604.  In
addition, the Company will reimburse Executive at IRS approved rates for
mileage driven on Company business.


d.                                       Business
Expenses.  Company shall
reimburse Executive for any and all ordinary, necessary and reasonable business
expenses that Executive incurs in connection with the performance of Executive’s
duties under this Agreement, including entertainment, telephone, travel and
miscellaneous expenses, provided that Executive obtains proper approval for
such expenses pursuant to Company’s practices and procedures and that Executive
provides Company with documentation for such expenses in a form sufficient to
sustain Company’s deduction for such expenses under the Internal Revenue Code.


e.                                       Standard
Benefits.  Except as otherwise
provided in this Agreement, Company shall continue to provide Executive with
the same time off pay (e.g., vacation), health, disability and life insurance
coverage provided generally to other employees of Company, and to continued
participation in Company’s other employee benefit plans which are presently
existing or which may be established in the future by Company for its
employees.  Executive shall receive
physicals, tax planning assistance, and other benefits to the extent available
to other officers of the Company.  It is
understood that no references in this Agreement to particular employee benefit
plans established or maintained by Company are intended to change the terms



 2
 








and conditions of
these plans or to preclude Company from amending or terminating any such
benefit plans.


f.                                         Country
Club Membership.  Company shall
provide Executive with use of a membership to the Fargo Country Club for the
promotion of Company’s business.  Company
shall be responsible for reimbursing Executive for all costs related to such
membership (i.e., dues, monthly minimums, etc.).


g.                                      Changes.  No reference in this Agreement to any policy
or any employee benefit plan established or maintained by Company shall
preclude Company from changing any such policies or amending or terminating any
such benefit plans; provided, that, such change, amendment or termination shall
not cause an amendment of this Agreement without the written approval of the
parties as provided in Paragraph 12.


h.                                      Withholding
Taxes.  Company may withhold from
any compensation, reimbursements and benefits payable to Executive all federal,
state, city and other taxes as shall be required pursuant to any law or
governmental regulation or ruling.


i.                                         Termination.  Except as otherwise stated in this Agreement,
Company’s obligations under Paragraph 4 will cease upon the date of Executive’s
termination of employment.


5.                                      BUSINESS
PROTECTIONS TO COMPANY.


a.                                       Non-Disclosure
of Trade Secrets and Confidential Information.  Executive shall not during the term of his
employment or at any time thereafter divulge, furnish or make accessible to
anyone or use in any way other than for the benefit of Company in the ordinary
course of business of Company any trade secrets or confidential information of
Company which Executive has acquired or has become acquainted with or will
acquire or become acquainted with during the term of his employment, whether
developed by him or by others. 
Confidential information includes any information or compilation of
information that derives independent economic value from not being generally
known or readily ascertainable by proper means by other persons and which
relates to any aspect of Company’s business, including, but not limited to,
trade secret information relating to Company’s scientific technology, processes
and products; research and development; Company’s philosophies and strategies;
vendor and customer lists; and any confidential information of a vendor,
licensor, licensee or customer which has been divulged to Company by such
individuals or entities.  All information
disclosed to Executive, or to which he obtains access, whether originated by
him or by others, during the period of his employment, which he has reasonable
basis to believe to be confidential information, or which is treated by Company
as being confidential information, shall be presumed to be confidential
information.


b.                                       Non-Competition/Non-Solicitation
of Customers or Employees. 
Executive expressly agrees that during the term of his employment by
Company he will not, without the prior written consent of Company, be
interested or involved, directly or indirectly, in any form, fashion or manner,
as a partner, officer, director, stockholder, adviser, employee, agent or in
any other form or capacity, in any other business competitive with Company’s
business, or which, had Executive presented the opportunity to Company, is so
closely related to Company’s business that such opportunity could have been
pursued by Company.  Executive also
agrees that



 3
 








he will bring any
business opportunity that Company may be interested in to Company’s attention.


Executive
further agrees that for a period of two years after termination of his
employment with Company for whatever reason, whether voluntary or involuntary,
Executive will not, directly or indirectly, either for himself or for any other
person, firm, company or corporation, engage in or otherwise affiliate with any
business operation engaged in competition with Company, or call upon, solicit,
divert, or attempt to solicit or divert business from any person, firm or
corporation which was a customer of Company during Executive’s employment with
Company.  Executive agrees and
acknowledges that Company’s natural trade area is international in its
geographic scope, and therefore that it is reasonable that the restrictions set
forth in this paragraph pertain to all states in the United States of America
and all other countries in which Company does business.


Further,
for a two year period after Executive’s termination of employment for any
reason, whether voluntary or involuntary, Executive agrees not to solicit or
induce any of Company’s employees to terminate their employment relationship
with Company, for any reason.


The
term “customer” of Company as used herein shall be defined and construed to
mean any and all persons, partnerships, trusts, corporations or other entities
which were customers of Company, or any of Company’s related companies or
affiliates, at any time during Executive’s employment.


c.                                       Non-Disparagement.  During the period of Executive’s employment
and for an unlimited period thereafter, Executive agrees not to make any
disparaging remarks of any sort or otherwise communicate any disparaging remarks
about Company or any of its shareholders, directors, officers or employees,
directly or indirectly, to any of Company’s employees, shareholders, directors,
customers, vendors, competitors, or other people or entities with whom Company
has a business or employment relationship.


d.                                       Return of
Confidential Information Upon Termination of Employment.  Upon the termination of his employment,
Executive agrees to deliver promptly to Company all originals and copies of
records, manuals, books, blank forms, documents, letters, memoranda, notes,
notebooks, reports, data, tables, accounts, calculations and copies thereof,
which are the property of Company or which relate in any way to the business,
products, customers, practices or techniques of Company, and all other
property, trade secrets and confidential information of Company, including, but
not limited to, all documents which in whole or in part contain any trade
secrets or confidential information of Company, which in any of these cases are
in his possession or under his control. 
Executive shall also return any Company computer in his possession and
any electronic media used for storage of the Company’s confidential
information.


e.                                       Cooperation
in Claims.  During the period of
Executive’s employment and for an unlimited time thereafter, at the request of
Company, Executive will cooperate with Company with respect to any claims or
lawsuits by or against Company where Executive has knowledge of the facts
involved in such claims or lawsuits. 
Such cooperation shall include, but



 4
 








shall not be
limited to, Executive providing reasonable deposition, hearing and trial
testimony and making himself available at reasonable times to prepare for such
testimony with Company’s attorneys; responding to questions that may be posed
from time to time by Company’s attorneys regarding such claims or lawsuits;
declining to voluntarily aid, assist or cooperate with any party who has claims
or lawsuits by or against Company, or with their attorneys or agents; and
notifying Company and Company’s attorneys when and if the Executive is
contacted by other parties or their attorneys or agents involved in actions by
or against Company.  Nothing in this
Subparagraph 5.e. shall prevent Executive from honestly testifying at an
administrative hearing, arbitration, deposition or in court, in response to a
lawful and properly served subpoena in a proceeding involving Company.  Company agrees to pay, or reimburse
Executive, for any out of pocket expenses which he incurs relating to his
cooperation.  If Executive forfeits
compensation from other employment as a result of meeting his requirements
under this subparagraph, Company agrees to compensate Executive in an amount
equal to the amount of compensation forfeited.


f.                                         Remedies.  The parties recognize and agree that, because
the breach by Executive of the provisions of Paragraph 5 would result in
damages difficult to ascertain, Company shall be entitled to injunctive and
other equitable relief to prevent a breach or threatened breach of the
provisions of Paragraph 5.  Accordingly,
Executive specifically agrees that Company shall be entitled to temporary and
permanent injunctive relief to enforce the provisions of Paragraph 5 and that
such relief may be granted without the necessity of proving actual damages.  Such injunctive or equitable relief shall be
in addition to and not in lieu of any right to recover money damages for any
such breach.  Further, if Executive
violates any portion of Paragraph 5, in connection with any suit at law or in
equity, Company shall be entitled to an accounting, and to the repayment of all
profits, compensation, commissions, fees, royalties or other enumeration which
Executive or any other entity or person may have either directly or indirectly
realized and/or may realize, as a result of, growing out of, or in connection
with Executive’s violations; and if Company prevails against Executive in a
legal action for violation of any portion of Paragraph 5, Company shall be
entitled to collect from Executive any attorney’s fees and costs incurred in
bringing any action to enforce the terms of Paragraph 5, as well as any
attorney’s fees and costs for the collection of any judgments in Company’s
favor arising out of Executive’s violations.


g.                                      Enforceability.  Executive agrees that considering Executive’s
relationship with Company, and given the terms of this Agreement, the
restrictions and remedies set forth in Paragraph 5 are reasonable.  Notwithstanding the foregoing, if any of the
covenants set forth above shall be held to be invalid or unenforceable, the
remaining parts thereof shall nevertheless continue to be valid and enforceable
as though the invalid or unenforceable parts have not been included
therein.  In the event the provisions
relating to time periods and/or areas of restriction shall be declared by a
court of competent jurisdiction to exceed the maximum time periods or areas of
restriction permitted by law, then such time periods and areas of restriction
shall be amended to become and shall thereafter be the maximum periods and/or
areas of restriction which said court deems reasonable and enforceable.  Executive also agrees that Company’s action
in not enforcing a particular breach of any part of Paragraph 5 will not
prevent Company from enforcing its rights as to any other breach that Company
discovers, and shall not operate as a waiver by Company against any future
enforcement of a breach.



 5
 








h.                                      Other
Obligations.  It is intended that
the obligations of Executive to perform pursuant to the terms of Paragraph 5
are unconditional and do not depend on the performance or nonperformance of any
agreements, duties or obligations between Company and Executive not
specifically contained in this Agreement. 
Paragraph 5 shall survive the termination of Executive’s employment,
regardless of the reason for termination.


6.                                      TERMINATION.  Executive’s employment will or may be
terminated at any time as follows:


a.                                       Death.  Executive’s employment shall terminate upon
Executive’s death.


b.                                       Disability.  Executive’s employment shall terminate if
Executive sustains a disability which is serious enough that Executive is not
able to perform the essential functions of Executive’s job, with or without
reasonable accommodations, as defined and if required by applicable state and
federal disability laws.  Executive shall
be presumed to have such a disability for purpose of this Agreement if
Executive qualifies, because of illness or incapacity, to begin receiving
disability income insurance payments under the long term disability income
insurance policy that Company makes available for the benefit of its employees
generally.  If there is no such policy in
effect at the date of Executive’s potential disability, or if Executive does
not qualify for such payments, Executive shall nevertheless be presumed to have
such a disability if Executive is substantially incapable of performing
Executive’s duties for a period of more than twelve (12) weeks.


c.                                       For Cause.  Company may terminate Executive’s at will
employment at any time for Cause.  “Cause”
shall be defined as:


(i)                                     Executive’s
material breach of any of Executive’s obligations under this Agreement, or
Executive’s repeated failure or refusal to perform or observe Executive’s
duties, responsibilities and obligations as an employee of Company for reasons
other than disability or incapacity;


(ii)                                  Any
dishonesty or other breach of the duty of loyalty of Executive affecting
Company or any customer, vendor or employee of Company;


(iii)                               Use
of alcohol or other drugs in a manner which affects the performance of
Executive’s duties, responsibilities and obligations as an employee of Company;


(iv)                              Conviction
of Executive of a felony or of any crime involving misrepresentation or fraud;


(v)                                 Commission
by Executive of any other willful or intentional act which could reasonably be
expected to injure the reputation, business or business relationships of
Company and/or Executive;


(vi)                              The
existence of any court order or settlement agreement prohibiting Executive’s
continued employment with Company; or



 6
 








(vii)                           Any
other reason or act of misconduct which would permit discharge of an employee
of Company under disciplinary guidelines applicable to Executive as an employee
of Company.


d.                                       Voluntary
Resignation/Retirement. 
Executive may, upon sixty (60) days written notice, voluntarily resign
and/or retire from Executive’s at will employment at any time and for any
reason.  During the sixty (60) days after
notice is given, Executive agrees that he shall continue to render his normal
services to Company, and Company agrees that it shall continue to pay him his
regular rate of compensation.


e.                                       Without Cause
“At Will”.  Company may, upon
written notice, terminate Executive’s at will employment without cause.  In other words, Company can terminate
Executive’s at will employment at any time and for any reason, by giving
Executive written notice.


7.                                      PAYMENTS UPON
TERMINATION.


a.                                       Death.  If Executive’s employment is terminated due
to the death of Executive, Executive’s estate or heirs, as appropriate, shall
be paid (i) Executive’s monthly Base Salary (or other applicable benefits)
through the date of death; (ii) any benefits payable under any life insurance
policy maintained by Company for the benefit of Executive at the time Executive’s
death occurred; (iii) Executive’s accrued but unpaid time off pay (including,
but not limited to, vacation) (iv) any unpaid expense reimbursement; (v) any
vested Incentive Awards owing to Executive pursuant to the terms and conditions
of the Incentive Plans; and (vi) Executive’s other accrued benefits, if any,
under any of Company’s other employee benefit plans (e.g., pension plan, 401(k)
plan, the SERP), subject to the terms and conditions of those plans.  In the event of a termination of employment
as a result of Executive’s death, Executive understands that no Incentive
Awards will be granted to Executive for the fiscal year in which the
termination of employment takes place.


b.                                       Disability.  If Executive’s employment is terminated due
to Executive’s Disability, Executive shall be paid (i) the applicable employee
benefit (e.g. paid leave, sick leave, unpaid leave, disability benefits, etc.)
through the date of termination; (ii) any benefits payable under any disability
policy made available to Executive by Company for the benefit of Executive at
the time of Executive’s disability (iii) Executive’s accrued but unpaid time
off pay (including, but not limited to, vacation); (iv) any unpaid expense
reimbursement; (v) any vested Incentive Awards owing to Executive pursuant to
the terms and conditions of the Incentive Plans; and (vi) Executive’s other
accrued benefits, if any, under any of Company’s other employee benefits plans
(e.g., pension plan, 401(k) plan, the SERP), subject to the terms and
conditions of those plans.  In the event
of a termination of employment as a result of Executive’s disability, Executive
understands that no Incentive Awards will be granted to Executive for the
fiscal year in which the termination of employment takes place.


c.                                       For
Cause/Voluntary Resignation/Retirement. 
If Company terminates Executive’s employment for Cause, or if Executive
voluntarily resigns and/or retires from his employment, Executive shall be paid
(i) Executive’s monthly Base Salary through the date of termination; (ii)
Executive’s accrued but unpaid time off pay (including, but not limited to,



 7
 








vacation); (iii)
any unpaid expense reimbursement; and (iv) any vested Incentive Awards owing to
Executive pursuant to the terms and conditions of the Incentive Plans; and (v)
Executive’s other accrued benefits, if any, under any of Company’s other
employee benefit plans (e.g., pension plan, 401(k) plan, the SERP), subject to
the terms and conditions of those plans. 
In the event of a termination for Cause by Company, or a voluntary
termination by Executive, Executive understands that no Incentive Awards will
be granted to Executive for the fiscal year in which the termination of
employment takes place.


If
Executive voluntarily resigns and/or retires from his employment, Company may,
at its sole option, waive some portion or all of the 60-day notice period; and
continue to pay Executive his full Base Salary as well as all benefits for the
remainder of the 60-day notice period, with the understanding that Executive
will have no rights or obligations to provide employment services.  In other words, the effective date of the
resignation or retirement will not be changed; and Company’s compensation
obligations, as set forth in Paragraph 4, will continue through the designated
date of resignation or retirement, although Executive will not be performing
services during that period of time.  The
parties expressly agree that, should Company choose to waive some portion or
all of the 60-day notice period under this provision, it will nevertheless be
treated as a voluntary resignation and/or retirement; it will not be treated as
a termination without cause.


d.                                       Without Cause
At Will.  If Company terminates
Executive’s at will employment without Cause, Executive shall be paid (i)
Executive’s monthly Base Salary through the date of termination; (ii) Executive’s
accrued but unpaid time off pay (including, but not limited to, vacation);
(iii) any unpaid expense reimbursement; (iv) any vested Incentive Awards owing
to Executive pursuant to the terms and conditions of the Incentive Plans; and
(v) Executive’s other accrued benefits, if any, under any of Company’s other
employee benefit plans (e.g., pension plan, 401(k) plan, the SERP), subject to
the terms and conditions of those plans. 
In the event of a termination without Cause, Executive understands that
no Incentive Awards will be granted to Executive for the fiscal year during
which the termination takes place.


An
additional payment of “post-termination severance pay” may be available if
Company terminates Executive’s at will employment without Cause.  If Executive (after having Executive’s
employment terminated without Cause) signs (and does not rescind, as allowed by
law) a Release of Claims in a form satisfactory to Company which assures, among
other things, that Executive will not commence any type of litigation or other
claims as a result of the termination, and if Executive honors all of Executive’s
other obligations as required by this Agreement, Company shall pay Executive
post-termination severance pay, as follows:


(i)                                     Except
as provided in Paragraph (7)(d)(ii) below, if Company terminates Executive’s at
will employment without Cause, Company agrees to pay Executive a
post-termination severance payment equal to two (2) years of Executive’s Base
Salary in effect as of the effective date of the termination of
employment.  This payment will be made
over a two year period of time in a manner consistent with the Company’s normal
payroll practices, unless otherwise agreed to by the parties, less applicable
payroll withholdings, after the above-referenced Release is signed and becomes
effective.



 8
 








(ii)                                  If
Company terminates Executive’s at will employment without Cause as a result of
a change of control, (e.g., a merger, consolidation, sale of a controlling
interest in Company, or a sale or lease of substantially all of its assets),
and if Executive accepts a position of employment in a comparable position with
the new controlling entity (either before or after termination of employment
with the Company), Company will not be obligated to pay Executive the remainder
of the post-termination severance payments provided in Paragraph (7)(d)(i)
above, for the period following acceptance of the position with the new
controlling entity.


(iii)                               It
is understood that, except as specifically set forth above or required by law,
no post-termination payments or benefits will be provided to Executive
following the termination of Executive’s employment.  It is specifically understood that no
pension, retirement, 401(k) or SERP contributions will be paid by Company based
on the post-termination severance payments. 
Further, the parties expressly agree and understand that Executive shall
not be entitled to an Incentive Award under Company’s Incentive Plans or any
other bonus for any fiscal year, or part thereof, during which the post-termination
pay is paid.


(iv)                              In
no event shall the Company pay any post-termination severance pay to Executive
unless Executive’s termination of employment by the Company without cause
constitutes a ‘separation from service’ as defined in Section 409A of the Internal
Revenue Code of 1986, as amended, and the regulations, notices and guidance of
general applicability issued thereunder.


8.                                      ASSIGNMENT.  The rights and obligations of Company
hereunder may be transferred to its successors and assigns.  Executive may not, however, transfer or
assign his rights or obligations contained in this Agreement.


9.                                      SEVERABILITY.  To the extent any provision of this Agreement
shall be invalid or unenforceable, it shall be considered deleted from this
Agreement and the remainder of such provision and of this Agreement shall be
unaffected and shall continue in full force and effect.  Notwithstanding the foregoing, in the event
that any provision of this Agreement is unenforceable because it is over broad,
then such provision shall be limited to the extent necessary to make it
enforceable under applicable law and enforced as so limited.  Executive acknowledges the uncertainty of the
law in this respect and expressly stipulates that this Agreement be given the
construction which renders its provisions valid and enforceable to the maximum
extent (not exceeding its express terms) possible under applicable law.


10.                               GOVERNING LAW.  This Agreement shall be construed and
enforced in accordance with the laws of the State of Minnesota, to the extent
not pre-empted by federal law.  Any legal
proceeding related to this Agreement shall be brought in an appropriate state
or federal court in the State of Minnesota, and each of the parties hereby
consents to the exclusive jurisdiction of the state and/or federal courts in
the State of Minnesota for this purpose.



 9
 








11.                               WAIVER.  The waiver by any party hereto of a breach of
any provision of this Agreement shall not operate or be construed as a waiver
of any subsequent breach by either party.


12.                               ENTIRE AGREEMENT;
AMENDMENT.  This Agreement
supersedes any prior employment or other agreements between the parties and
contains the entire Agreement of the parties. 
There are no terms other than those contained herein.  No amendment or modification of this Agreement
shall be deemed effective unless or until executed in writing by the parties
hereto with the same formality attending execution of this Agreement.


IN WITNESS WHEREOF, Company has caused this
Agreement to be executed by its duly authorized officer and Executive has
signed this Agreement as of the day and year first above written.


	
  

  	
   

  	
  AMERICAN CRYSTAL SUGAR COMPANY

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  By

  	
  \s\ David
  Kragnes

  	
   

  
	
   

  	
   

  	
   

  	
  Its

  	
  Chairman

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
     \s\
  David A. Berg

  	
   

  
	
   

  	
   

  	
    
  David A. Berg

  
							



 



 10