Document:

EXHIBIT 10.16

                            ASSET PURCHASE AGREEMENT

     This  Agreement  is made as of this 31st day of March,  1992,  by and among
HERITAGE CREMATION SERVICES, INC. ("SELLER");  JOSEPH ESTEPHAN and ELIE ESTEPHAN
("collectively Estephan") and EMANUEL WEINTRAUB or Nominee ("BUYER") and is made
with reference to the following facts:

     1.  SELLER is a  California  corporation,  duly  incorporated  and  validly
existing and in good standing under California law.

     2.  ESTEPHAN are the sole directors, officers and shareholders of SELLER.

     3.  SELLER  wishes to sell and BUYER  wishes to buy certain  equipment  and
certain tights of SELLER.

     4.  BUYER  additionally  wishes  to  obtain  the  nonexclusive  consulting
services of JOSEPH  ESTEPHAN and to obtain  ESTEPHAN's  agreement not to compete
with BUYER.

     WHEREFORE, the parties agree as follows:

     1. Closing Defined.  As used herein, the term "Closing" shall be defined as
the last day of the month in which each of the  following  events has  occurred:
(1) a new retort has been  manufactured  and placed in the Leased  Premises  (as
defined in  paragraph 3, infra);  (2) one  refrigerated  box has been moved from
BUYER's  Gardena  facility to the eased  Premises;  (3) all licenses and permits
necessary to operate a crematory  from the Leased  Premises have been  obtained;
and (4) the new retort is functioning according to standard requirements.

     2. Property Sold. At the Closing,  SELLER shall sell,  transfer and deliver
to BUYER,  all right,  title and interest in and to that  equipment set forth in
Exhibit "A" attached hereto and incorporated by reference.

     3. Leasehold Interest Assigned.  At the Closing,  SELLER shall transfer and
assign  all of its tight,  title and  interest  in and to that  Lease  Agreement
relating to that certain real property located at 3223 East Pico Boulevard,  Los
Angeles,  California  ("Leased  Premises")  attached  hereto as Exhibit  "B" and
incorporated herein by reference.  BUYER shall assume all obligations under said
Lease.

<PAGE>

     4. Permits And Licenses Assigned. At the Closing, SELLER shall transfer and
assign to BUYER all of its right,  title and  interest in and to all permits and
licenses necessary to operate a crematorium from the Leased Premises.

     5.  Assignment Of Rights In And To The Name "Heritage  Cremation  Services.
Inc.".  At the  Closing,  SELLER  shall  transfer and assign to BUYER all of its
right, title and interest in and to the name "Heritage Cremation Services, Inc."

     6. Purchase  Price.  BUYER shall pay to SELLER for the equipment and rights
identified in paragraphs 1-5, inclusive, above:

          (a) One Hundred Fifty Thousand Dollars ($150,000) payable as follows:

               (1)  Fifty Thousand Dollars ($50,000.00) on or before thirty days
                    after Closing;

               (2)  Fifty Thousand Dollars ($50,000.00) on or before one hundred
                    eighty (180) days after Closing;

               (3)  Fifty  Thousand  Dollars  ($50,000.00)  on or  before  three
                    hundred sixty-five (365) days after Closing; and

          (b) For a period of ten years after Closing, compensation based on the
number of cremations  performed by BUYER at the Leased Premises to be calculated
as follows:  $10 for every  cremation  performed at the Leased  Premises for any
Neptune  Society;  $15 for every cremation  performed at the Leased Premises for
any other  individual  or entity.  Said  monies  shall be paid to SELLER for any
given month on or before the 15th day of the month  following the  performing of
the cremations.

<PAGE>

Notwithstanding  the  foregoing,  in the event the conditions set forth infra in
paragraph 10 have not been fulfilled at the time any of the foregoing sums would
otherwise be due and payable to SELLER,  said sums shall be placed by BUYER into
a trust account and released to SELLER only at such time as when the  conditions
have been fulfilled.

     7.  Services of Joseph  Estephan.  For a period of one year after  Closing,
Joseph  Estephan  will  serve as a  non-exclusive  consultant  to BUYER.  Joseph
Estephan shall devote sufficient time in his capacity as a consultant to train a
manager for the crematory and other personnel of BUYER as shall be designated by
BUYER  and  under  BUYER's  supervision.  As  compensation  for said  consulting
services,  Joseph  Estephan  shall  receive  compensation  in the amount of Five
Thousand Dollars ($5,000) monthly for twelve months. Joseph Estephan will devote
at least sixty (60) hours per month as a consultant for BUYER.

     8.  Non-competition  Agreement.  For a period  of  three  (3)  years  after
Closing,  ESTEPHAN agree that they will not,  directly or indirectly,  hold more
than a five  percent  (5%)  ownership  interest in any  crematory  or work for a
crematory (other than for BUYER) in any capacity in Los Angeles County,  Ventura
County and/or  Orange  County.  The parties agree that,  given the nature of the
cremation  industry,  these counties  represent counties in which ESTEPHAN could
potentially  be in direct  competition  with BUYER if they were to engage in the
cremation business.  The parties expressly acknowledge that the restrictions set
forth in this  paragraph  are  reasonable  both as to duration and territory and
will not have the effect of preventing  ESTEPHAN from pursuing their profession.
ESTEPHAN's agreement not to compete is a material inducement to BUYER's entering
into this Agreement.

     9. No Assumption Of Obligations  By BUYER.  With the sole exception of that
Lease  Agreement  attached  hereto as Exhibit  "B",  BUYER is not  assuming  any
liability or obligation of SELLER,  either directly or indirectly,  expressly or
impliedly.

     10.  Conditions  To BUYER's  Obligations.  BUYER's  obligations  under this
Agreement are expressly  conditioned on the following conditions being satisfied
in full:

          (a)  Angelus  Metal  Finishing and  Polishing  Co.,  Inc.  consents in
               writing  to an  addendum  of the  Lease  Agreement  in  the  form
               attached hereto as Exhibit "C",

<PAGE>

          (b)  All  necessary  governmental  and  regulatory  bodies  consent in
               writing to the transfer of all permits and licenses necessary for
               BUYER to operate a crematory  from the Leased  Premises,  without
               the  imposition of any additional  material  obligations on BUYER
               other than those  obligations of SELLER  previously  disclosed to
               BUYER.

     If the foregoing  conditions  have not been fulfilled on or before December
31, 1992, BUYER shall have the option to void this Agreement.

     11. Representations by SELLER. SELLER represents and warrants to BUYER, and
this Agreement is made in reliance on, each and all of the following:

          (a)  SELLER is a California corporation, duly incorporated and validly
               existing and in good standing under California law.

          (b)  SELLER  has the full  power  and  authority  to enter  into  this
               Agreement  and  nothing  set  forth  herein  or  any   obligation
               undertaken  by SELLER  herein  shall be  violative  of any law or
               statute.

          (c)  From the date of this Agreement and continuing  through and as of
               Closing,  none of the  equipment  identified  in  Exhibit  "A" is
               subject  to any  liens  or  encumbrances  of any  kind or  nature
               whether consensual or by operation of law and SELLER has good and
               marketable title to each of said assets.

          (d)  SELLER is not now a party to any  litigation  whether in a court,
               arbitration,  tribunal or before any governmental agency.  SELLER
               has previously been a party to litigation but said litigation has
               been  terminated  and  SELLER has no  judgment  against it of any
               kind. Further,  SELLER has no outstanding obligation to anyone as
               the result of said litigation or any other litigation.

          (e)  SELLER  does not have any  claims  or  demands  asserted  or made
               against it and knows of no basis on which any claim or demand may
               be made  against  it.  As the  sole  exception  to the  foregoing
               representation,  SELLER has disclosed to BUYER the existence of a
               potential claim

<PAGE>

               against it by the Hammond family. SELLER has represented to BUYER
               that,  if this  claim is  asserted,  the claim will be covered by
               SELLER's  existing  insurance  policy and the limits of  SELLER's
               existing  insurance  policy  are  sufficient  to cover  the claim
               (including all defense costs) in its entirety.

          (f)  SELLER does not have any judgments entered against it.

          (g)  SELLER has duly filed all  federal,  state and local tax  returns
               and  documents  required  to be filed  and has paid all  federal,
               state and local taxes on a timely basis.  SELLER has not received
               any delinquency or assessment  notices from any taxing  authority
               and neither  SELLER nor any  property of SELLER is subject to any
               state or federal tax liens.

          (h)  BUYER will enjoy ownership of those assets  identified in Exhibit
               "A" free and clear of any  claims,  liens or demands of SELLER or
               SELLER's creditors.

     SELLER  hereby  indemnifies  and holds  BUYER  harmless  against any claim,
demand,  cause of  action,  judgment,  damages  or costs  (including  reasonable
attorney's fees) arising out of any breach or threatened breach of the aforesaid
warranties and representations.

     12.  SELLER's Right To Audit.  SELLER shall have the right to audit BUYER's
case  log at  BUYER's  place of  business  during  normal  business  hours  upon
reasonable  notice to BUYER.  Said right to audit may not be exercised by SELLER
more frequently than once every six months.

     13. BUYER's Undertaking.  BUYER covenants to use its best effort to obtain,
not later than 90 days after Closing ("Neptune Agreement  Deadline"),  a binding
agreement with The Neptune Society of Los Angeles,  Ltd.  ("Neptune-L.A.")  that
provides,  in part, that Neptune-L.A.  will provide BUYER with the lesser of 100
cases per month or 50% of Neptune-L.A.'s total number of cremation cases for any
given month for at least ten years after Closing. In the event such agreement is
not obtained by BUYER,  SELLER shall have the option for a period of thirty (30)
days after the Neptune  Agreement  Deadline within which to serve written notice
voiding this Agreement.

<PAGE>

     14. BUYER's  Reimbursement Of SELLER's Expenses.  BUYER agrees to reimburse
SELLER for those expenses  incurred by SELLER on BUYER's behalf in contemplation
of this  Agreement,  as set  forth in  Exhibit  "1)".  BUYER  further  agrees to
reimburse  SELLER  for any  additional  expenses  incurred  by SELLER on BUYER's
behalf provided that SELLER  receives  BUYER's  written  authorization  prior to
incurring  said expense.  BUYER agrees to advance the deposit for the new retort
to be ordered and installed in the Leased  Premises,  as well as to pay the cost
of installation and related expenses with respect to the new retort.

     15. Voiding Of Agreement By BUYER. In the event this Agreement is voided by
either  BUYER or  SELLER  pursuant  to the  provisions  of  paragraph  10 or 13,
respectively,  any sums paid by BUYER to SELLER under  paragraphs 6(a), 6(b) and
14 shall be immediately returned to BUYER and, conditioned on BUYER's receipt of
said funds,  BUYER shall immediately  reassign and transfer to SELLER all right,
title and interest in and to that Equipment set forth in Exhibit "A", that Lease
Agreement  attached hereto as Exhibit "B", and all permits and licenses assigned
to BUYER.  Additionally,  SELLER shall  purchase from BUYER,  at BUYER's  actual
cost, the new retort purchased by BUYER in  contemplation of this Agreement,  as
well as any other equipment or inventory  purchased by BUYER in contemplation of
or in furtherance of this Agreement. Notwithstanding the foregoing, in the event
this  Agreement is voided,  BUYER shall retain all income  earned in operating a
crematory on the Leased  Premises from the time of Closing  through the time the
Agreement is voided and Joseph Estephan shall retain all monies paid to him as a
non-exclusive  consultant  to BUYER  under  paragraph  7 hereof from the time of
Closing through the time the Agreement is voided.

     16.  Survival of SELLER's  Representations  Warranties and  Indemnity.  The
representations,  warranties and covenants of SELLER herein shall remain in full
force  regardless  of any  investigation  or approval by BUYER and shall survive
Closing.

     17. Assignment.  This Agreement shall be binding upon, inure to the benefit
of, and be enforceable by the heirs,  administrators,  executors, and assigns of
SELLER and of BUYER.

     18. Further  Documents.  Each party agrees to execute any further documents
reasonably necessary to effectuate the purpose of this Agreement.

<PAGE>

     19.  This  Agreement  shall  be  governed  by  the  laws  of the  State  of
California.

     20. Entire Agreement.  This Agreement  contains the entire agreement of the
parties hereto, and supersedes any prior written or oral agreements between them
concerning the subject matter contained  herein.  There are no  representations,
agreements,  arrangements, or understandings, oral or written, between and among
the parties hereto, which are not fully expressed herein. This Agreement may not
be modified except by an instrument in writing signed by both parties.

IN WITNESS  WHEREOF,  this  Agreement  has been  executed  by the parties in Los
Angeles, California.

                                    HERITAGE CREMATION SERVICES, INC.

DATED:  March 31, 1992              BY:   /s/ Joseph Estephan
                                          -------------------------------------
                                          JOSEPH ESTEPHAN, its President

DATED:  March 31, 1992              BY:   /s/ Joseph Estephan
                                          -------------------------------------
                                          JOSEPH ESTEPHAN

DATED:  March 31, 1992              BY:   /s/ Elie Estephan
                                          -------------------------------------
                                          ELIE ESTEPHAN

DATED:  March 31, 1992              BY:   /s/ Emanuel Weintraub
                                          -------------------------------------
                                          EMANUEL WEINTRAUBEXHIBIT 10.17

                        INDEPENDENT CONTRACTOR AGREEMENT

     This  Agreement  is  made  ,and  entered  into  as  of  the  _____  day  of
____________________,  by and between  Neptune  Pre-Need Plan Inc.  (hereinafter
called "Neptune") and _____________ (hereinafter called "Salesperson").

     WHEREAS,  Salesperson  is engaged  in the  business  of  selling  goods and
services manufactured or furnished by others; and

     WHEREAS,  Neptune has the need for such services in its business of selling
pre-need cremation contracts; and

     WHEREAS, the parties to this Agreement intend to create the relationship of
company and independent contractor, not that of employer and employee;

     NOW,  THEREFORE,  in  consideration  of the promises and mutual  agreements
herein contained, the parties hereto agree as follows:

     1.  Salesperson  as  Independent  Contractor.  Salesperson  is and  will be
considered an independent  contractor  under this Agreement.  Nothing  contained
herein is  intended  by the  parties  to create an  employment  relationship,  a
partnership,  or a joint venture.  Salesperson hereby assumes all responsibility
for  any and  all  tax  obligations  arising  from  Salesperson's  status  as an
independent contractor.

     2. Salesperson's Duties.  Salesperson shall have the following duties under
this Agreement:

     (a)  Salesperson  shall  attempt  to sell the  services  offered by Neptune
Society of Los Angeles,  Ltd.  (hereinafter referred to as "Neptune Society") by
procuring the signatures of third persons on pre--need cremation contracts to be
performed by Neptune Society at a future date. Salesperson shall solicit members
of Neptune  Society and other leads provided by Neptune.  Salesperson  may also,
and is encouraged to, procure and solicit the Salesperson's own leads.

     (b)  Salesperson  shall  provide  any  and  all  equipment,  -supplies  and
materials  as may be  necessary  to  fulfill  Salesperson's  duties  under  this
Agreement.  Salesperson  is  also  responsible  for the  payment  of any and all
business or traveling expenses incurred in performing Salesperson's duties under
this  Agreement.  Salesperson  understands  that he/she may suffer a loss in the
event that the expenses  associated  with the items  described in this Paragraph
(b) exceed the Salesperson's compensation under Section 5 of this Agreement.

     (c) Salesperson shall hire, supervise and pay the assistants,  if any, that
Salesperson  feels are  necessary or desirable to fulfill  his/her  duties under
this Agreement.

     3. Salesperson's Rights.

     (a) Salesperson  retains the right to contract to provide similar  services
to other individuals and other businesses.

     (b)  Salesperson  shall have no obligation to work any particular  hours or
any particular amount of hours.

     (c) Salesperson shall have no obligation to perform any services other than
those required to complete its duties under this Agreement.

                                      -1-
<PAGE>

     (d)  Neptune  agrees  that it shall  have no right to control or direct the
details,  manner or means by which  Salesperson  accomplishes the results of the
work required of Salesperson under this Agreement.  Neptune, however, will sever
its  relationship  with  Salesperson upon learning that Salesperson has utilized
any illegal, fraudulent, deceptive or misleading methods of sales.

     (e) Salesperson may perform the duties required under this Agreement at any
location  selected  by  Salesperson.  Salesperson  shall not be  limited  to any
designated territory or route.

     (f)  Salesperson  may perform the duties  required  under this Agreement in
such order or sequence  determined  by  Salesperson  without  interference  from
Neptune or any other person.

     (g)  Salesperson  need not submit reports to Neptune.  Completed  pre--need
cremation contracts,  however,  must be submitted for the purpose of calculating
the commissions due to Salesperson.

     4.  Salesperson's  Expenses.  As full  and  complete  compensation  for the
services  required under this Agreement,  Salesperson  shall be entitled to only
the payments described in Section 5 of this Agreement.  Salesperson shall not be
entitled to bonuses , sick pay, fringe benefits, or any additional compensation.
Salesperson  shall  be  responsible  for all  expenses  incurred  in  fulfilling
Salesperson's duties under this Agreement.

     5. Payment.  Salesperson  shall be entitled to the following  compensation,
but only upon completing the sale of a pre--need cremation or related service to
the  satisfaction  of Neptune which shall not occur prior to the receipt of good
funds from the pre-need client.

     (a) For each completed basic pre-need  cremation  contract that Salesperson
procures,  the  Salesperson  shall  be  paid  $____________.  A  basic  pre-need
cremation  contract includes the sale of a cremation  container,  cremation urn,
crematory cost, membership fee, professional services fee and sales tax.

     (b)  Additional  compensation  is available  for the sale of the  following
services:

     (1) For the sale of a travel option, Salesperson shall be paid, in addition
to the other amounts set forth herein, the sum of $_____________;

     (ii) If the  basic  pre-need  cremation  contract  is  procured  through  a
self--generated  lead which is secured by the Salesperson and which is neither a
lead  provided by Neptune nor a sale to an existing  member of Neptune  Society,
the  Salesperson  shall be paid,  in  addition  to the other  amounts  set forth
herein, the sum of $_____________; and

     (iii)  If the  basic  pre-need  cremation  contract  is paid  in full  upon
execution by the pre-need client,  the Salesperson shall be paid, in addition to
the other amounts set forth herein, the sum of $____________.

     Amounts owed to Salesperson  on all properly  executed  pre-need  cremation
contracts  submitted to Neptune prior to the 15th day of each month will be paid
on or before the 20th day of such  month.  Payments  due to  Salesperson  on all
properly executed preneed

                                      -2-
<PAGE>

cremation  contracts  submitted  to Neptune  prior to the last day of each month
will be paid to Salesperson on or before the 5th day of the following month.

     6. Salesperson's Equipment.

     (a)  Salesperson  will provide any and all vehicles,  telephones  and other
equipment necessary to perform Salesperson's services hereunder at Salesperson's
sole cost and expense.

     (b) Salesperson  shall be solely  responsible for repairs,  maintenance and
all other expenses  associated  with all vehicles and other  equipment which are
used in fulfilling the terms of this Agreement.

     7.  Neptune's  Duties.  Neptune  shall  pay  Salesperson   compensation  in
accordance  with  Section 5 of this  Agreement.  No other  duties are assumed by
Neptune under this Agreement, including but not limited to the following:

     (a) Neptune shall not instruct  Salesperson as to the time, place or method
of performing Salesperson's duties under this Agreement.

     (b) Neptune shall not train  Salesperson  to perform the services  required
under this Agreement in any particular method or manner.

     (c)  Neptune  shall not hire,  supervise  or pay any  assistants  which the
Salesperson  deems  necessary or advisable for fulfilling  Salesperson's  duties
under this Agreement.

     (d) Neptune shall not provide Salesperson with any tools or equipment which
may be  necessary  or  desirable  to  fulfill  Salesperson's  duties  under this
Agreement.

     8. Complete  Agreement.  This is the complete agreement between the parties
and  supersedes  all  prior   contracts,   correspondence,   negotiations,   and
discussions.

     9. Construction.

     (a) This  Agreement  prevails over any  conflicting  parts of any pre--need
cremation contract or other document or agreement (whether  handwritten,  typed,
printed or oral).

     (b) This  Agreement  constitutes  the product of negotiation of the parties
hereto, and the enforcement hereof shall be interpreted in a neutral manner, and
not  more   strongly  for  or  against  any  party  based  upon  the  source  of
draftsmanship hereof.

     10.  Partial  Invalidity.  If any part or parts of this  Agreement are held
invalid, illegal or unenforceable, the rest will remain valid and enforceable.

     11.  Notices.  Any and all  notices  between  or among the  parties to this
Agreement  shall be in writing and shall be deemed made or given when personally
served or within  three  days after  being  placed in the  United  States  mail,
postage  prepaid,   registered  or  certified,  return  receipt  requested,  and
addressed as follows:  Notices to  Salesperson  shall be addressed in the manner
indicated  following  Salesperson's  signature  on this  Agreement;  Notices  to
Neptune shall be addressed to Neptune Pre-Need Plan, Inc.,  ___________________.
The

                                      -3-
<PAGE>

address of any of the parties hereto may be changed by giving notice as required
in this paragraph.

     12.  Modification.  This Agreement may not be modified  except in a writing
signed by both parties.

     13.  Non-Waiver  of Rights  and  Breaches.  No  failure or delay of a party
hereto in the  exercise  of any right  given to such party  hereunder  or by law
shall  constitute a waiver thereof,  nor shall any single or partial exercise of
any of such rights preclude any other further  exercise  thereof or of any other
right.  The waiver by a party hereto of any breach of any provision hereof shall
not be deemed to be a waiver of any subsequent breach thereof,  or any breach of
any other provision.

     14. Term.

     (a) This  Agreement  shall be effective  for a term of one year,  and shall
continue for  successive  one-year  terms,  unless it is terminated  pursuant to
subsection (b) below.

     (b)  Due to the  extremely  sensitive  nature  of the  duties  required  of
Salesperson  under this  Agreement,  this  Agreement may be terminated by either
party, at any time, with or without cause, and with or without notice.  Services
provided before the termination of this Agreement will continue to be subject to
the terms hereof.

     15.  Choice of Law.  This  Agreement  shall be enforced and governed by and
construed under the laws of the State of California.

     16.  Trade  Secrets.   Salesperson  acknowledges  that,  pursuant  to  this
Agreement,  Salesperson  will have  access  to trade  secrets  and  confidential
information  about Neptune and Neptune  Society,  their services,  customers and
business operations.  Salesperson agrees that, while this Agreement is in effect
and for a period of one year  after its  termination,  Salesperson  will not use
such  confidential  information  or trade  secrets for any purpose other than as
specifically  provided in this  Agreement and will not,  directly or indirectly,
disclose to any third person any such confidential information or trade secrets.

     IN WITNESS WHEREOF,  Neptune and Salesperson have executed this Independent
Contractor Agreement as of the date and year first above written.

SALESPERSON                                   NEPTUNE PRE-NEED PLAN, INC.
                                              By:
   Signature                                  Its:

   Print Name

   Street Address

   City/State/Zip Code

   Telephone Number

                                      -4-

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