by the transferee and that any false statement
contained herein could be punished by fine, imprisonment, or both.
Under penalty of perjury, I declare that I have examined this
certificate and to the best of my knowledge and belief it is true, correct and
complete, and I further declare that I have authority to sign this document on
behalf of Transferor.
Springbrook Investments, L.P., a California limited
partnership
By:
Highgrove, Inc., its General Partner
By:
William A. Shopoff, Secretary
By:
Cindy I. Shopoff, President
Dated as of September 3, 2009
NOTICE TO TRANSFEREE (BUYER): You are required by law to retain this Certificate
until the end of the fifth taxable year following the taxable year in which the
transfer takes place and to make it available to the Internal Revenue Service if
requested during that period.
Exhibit F, p. 1 of 1
(FULL PAGE) [a53728a5372801.gif]
ExhibitGFormofForm593YEARCALIFORNIAFORM2009RealEstateWithholdingCertificate593-CPartI-Seller'sInformation
ReturnthisfromtoyourescrowcompanyNameSPRINGBROOKINVESTMENTS,LPSSNORITINSpouse'sRDP'sName(ifjointlyowned)S
pouse'sRDP'sSSNorITIN(ifjointlyowned)Address(includingroom,POBoxorPMBno.)FBNGACorpno.8951ResarchDr.753014
860CityIrvine,stateCAZPCode92618OwnershipPercentage%100%Propertyaddress(ifnostreetaddress,provideparcelnumbe
rcounty)Todeterminewhetheryouqualityforafullaspartialwithholdingexemption,checkallboxesthatapplytotheproperl
ybeingsoldortransferred.(Seeline-by-linenotesintheInstructions)PartII-Certificationwhichfullyexemptthesalefr
ewithinthemeaningofInternalRevenuecode(IRC)Section121.Theseller(ordecedent,ifbeingsoldbythedecedent'sestatel
astusedthepropertyastheseller's(decedent's)principalresidencewithinthemeaningofIRCSection121withoutregardtothe
two-yeartimeperiod.ThesellerhasalossorzerogainforCaliforniaincometaxpurposesonthissale.Tocheckthisboxyoumustcompl
eteform593-E,RealEstateWithholding-ComputationofEstimatedGainorLossandhavealossorzerogainonline16.Thepropertyisbei
ngcompulsorilyorinvoluntarilyconvertedandthesellerintendstoacquirepropertythatissimilarorrelatedinservic
eorusetoqualifyfornonrecognitionofgainforCaliforniaincometaxpurposesunderIRCSection1033.Thetransferqualifie
sfornonrecognitiontreatmentunderIRCSection351(transfertoacorporationcontrolledbythetransferor'sorIRCSection721(co
ntributiontoapartnershipinexchangeforpartnershipinterest).Thesellerisacorporation(oralimitedliabilitycompany(LLC)cl
assifiedasacorporationforfederalandCaliforniaincometaxpurposes)thatiseitherqualifiedthroughtheCaliforniaSecretaryofSt
ateorhasapermanentplaceofbusinessinCalifornia.ThesellerisaCaliforniapartnershiporqualifiedtodobusinessinCalifornia(oran
LLCthatisclassifiedasapartnershipforfederalandCaliforniaincometaxpurposesandisnotasinglememberLLC)thatisnotdisregardedfor
federalandCaliforniaincometaxpurposes.Ifthisboxischecked,thepartnershiporLLCmuststillwithholdonnonresidentpartnersormembe
rs.Thesellerisatax-examptentityunderCaliforniaorfederallaw.Thesellerisaninsurancecompany,individualretirementaccount,quali
fiedpensionprofitsharingplan,orcharitableremaindertrustPartIII-Certificationsthatmaypartiallyorfullyexemptthesalefromwithho
hinthemeaningofIRCSection1031Thetransferqualifiesasdeferredlike-kindexchangewithinthemeaningofIRCSection1031.Thetransferofth
ispropertyisaninstallmentsalewherethebuyerisrequiredtowithholdontheprincipalportionofeachinstallmentpaymentCopiesofForm593-1
,RealEstateWithholdingSaleAcknowledgement,andthepromissorynoteareattached.PartIV-Seller'sSignatureUnderpenaltiesofperjury,Iher
ebycertifythattheinformationprovidedaboveis,tothebestofmyknowledge,trueandcorrect.Ifconditionschange,Iwillpromptlyinformthe
withholdingagent.IunderstandthattheFranchiseTaxBoardmayreviewrelevantescrowdocumentstoensurewithholdingcomplianceandthatcomp
letingthisformdoesnotexemptmefromfilingaCaliforniaincomeorfranchisetaxreturntoreportthissale.SalerNameandTitleSAler'sSinnatur
eDateSpouse'sROP'sNamesSpouse'sRDP'sSignaturedateSaler,IfyouchackedanyboxinpartII.youareexampleformrealeatzwithholdering.Ifyo
uchackedanyboxinpartIII.youmayqualityforapartialorcompletewithholdingexerrption.IfyouchackedanyboxinpartIIorPartIII.thewithho
ldeingwillbe31/3%(.0333)ofthetotlesales=[riceortheoptionealgainonsalewithholdingtaxstatement.Ifyouarewithholdupon.thewithholdin
gagentshouldgiveyouonecopyofform593.AttachacopyfromtheFTBuponrequest.ForPrivacyNotice,getfromFTB1121.7131093from693-CC22008(REV01-09)
Exhibit H
GENERAL RELEASE
FOR GOOD AND VALUABLE CONSIDERATION, the receipt and adequacy of which
are hereby acknowledged, the undersigned, SPT Real Estate Finance, LLC, a
Delaware limited liability company ("Releasor"), and each of its successors and
assigns, does hereby forever release, discharge and acquit Springbrook
Investments, L.P., a California limited partnership, its officers, directors,
members, managers, agents and employees, and their respective its officers,
directors, members, managers, agents, employees, successors, heirs, and assigns
(collectively, "Releasees"), and each of them, of and from any and all claims,
demands, obligations, liabilities, indebtednesses, breaches of contract,
breaches of duty or any relationship, acts, omissions, misfeasance, malfeasance,
cause or causes of action, debts, sums of money, accounts, compensations,
contracts, controversies, promises, damages, costs, losses and expenses, of
every type, kind, nature, description or character, and irrespective of how,
why, or by reason of what facts, whether heretofore, now existing or hereafter
arising, or which could, might, or may be claimed to exist, of whatever kind or
name, whether known or unknown, suspected or unsuspected, liquidated or
unliquidated, each as though fully set forth herein at length, which in any way
arise out of, are connected with or relate to the Loan (as that term and
capitalized terms not otherwise defined herein are defined in that certain
Settlement Agreement dated of even date herewith, pursuant to which this Release
is delivered) (collectively, "Claims"), including, without limitation, all
Claims arising out of, connected with or relating to the Loan Documents, the
Settlement Agreement and the other Closing Documents (as such capitalized terms
are defined in the Settlement Agreement) (other than (i) in the case of the
Settlement Agreement and the other Closing Documents to which any Releasee is a
party, Claims directly resulting from the material failure of any Releasee to
observe or perform its obligations thereunder and (ii) any rights or remedies,
including, without limitation, the right to contribution, which Releasor or any
of its