Document:

EXHIBIT 10.26

                        HERITAGE ASSET PURCHASE AGREEMENT

THIS AGREEMENT is dated for reference the 5th day of July,  2000 between Neptune
Acquisition,  Inc., a company incorporated under the laws of the State of Oregon
(the  "Purchaser"),   Heritage  Memorial  Society,  L.L.C.,  an  Oregon  limited
liability company  ("Heritage"),  David Schroeder,  individually,  Michael Ashe,
individually,  and The Neptune Society,  Inc., a company  incorporated under the
laws of the State of Florida ("Neptune").

WHEREAS:

A.   Heritage operates and carries on a funeral,  burial and cremation  business
     also known by the Trade Names set forth in Schedule B (the "Business");

B.   David Schroeder and Michael Ashe are the current operators of the Business;

C.   Neptune  is the  legal  and  beneficial  owner  of 100% of the  issued  and
     outstanding shares of the Purchaser; and

D.   Heritage has agreed to sell substantially all of its assets and liabilities
     and the Purchaser has agreed to purchase such assets and liabilities on the
     terms and conditions set forth herein.

NOW THEREFORE, in consideration of the mutual covenants and agreements contained
in this  Agreement  and other good and valuable  consideration,  the receipt and
sufficiency of which is acknowledged, the parties agree as follows:

1    INTERPRETATION

1.1  Definitions : In this  Agreement and in any schedules and  amendments,  the
     following  terms shall have the meanings set forth below unless the context
     otherwise requires:

     (a)  "Agreement" means this Agreement  including the schedules  attached as
          the same may be amended or supplemented from time to time;

     (b)  "Assets" means all of Heritage's rights in the Pre-Need Contracts, the
          Trust Accounts,  the Intangible  Assets,  the Land and Buildings,  the
          Leased Assets, the Leases, the Material Contracts and all other leases
          and contracts,  the Specified  Assets,  the Other  Operating and Fixed
          Assets and all other fixed  assets and  equipment  used in  connection
          with the  Business,  all licenses  and other rights which  Heritage is
          reasonably  capable of  transferring  to the  Purchaser to operate the
          Business,   the  Insurance  Policies,  all  existing  and  prospective
          customer lists, lists of suppliers,  employee  contracts,  promotional
          material,  websites and electronic  commerce sites,  price lists,  the
          Books and  Records  and other  information  relating to the day to day
          carrying on of the Business but does not include the Excluded Assets;

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     (c)  "Books and Records" means all files, ledgers,  correspondence,  lists,
          manuals,  reports,  texts,  notes,  memoranda,   invoices,   receipts,
          accounts,  financial  statements,  financial working papers,  computer
          discs,  tapes or other  means of  electronic  storage,  and all  other
          records or  documents  of any nature or kind  whatsoever  belonging to
          Heritage in  connection  with the  Business,  but does not include the
          articles of organization, minutes, operating agreement, resolutions or
          any similar  documents  belonging to Heritage or the files and records
          of Heritage's  attorney,  Steven D. Adler,  P.C.,  whether or not such
          attorney  files and  records  constitute  privileged  or  confidential
          communications  with  Heritage  or  attorney-client  work  product  of
          Heritage;

     (d)  "Business Day" means any day except Saturday,  Sunday or any statutory
          holiday in the State of Oregon;

     (e)  "Cash and Cash  Equivalents"  means the cash and cash  equivalents  of
          Heritage on hand at the Closing Date  including,  without  limitation,
          the proceeds of any claims under the Insurance Policies paid after the
          Closing with respect to a claim arising prior to the Closing;

     (f)  "Claim" means any claim by the Purchaser against Heritage, or Heritage
          against the  Purchaser,  for any breach of  representation,  warranty,
          covenant or other agreement or obligation of Heritage or the Purchaser
          pursuant to this Agreement;

     (g)  "Closing"  means the completion of the sale and purchase of the Assets
          and assumption of the Liabilities as provided in this Agreement;

     (h)  "Closing Date" means the close of business (i.e. 6:00 p.m.) on July 5,
          2000 or such later date as the parties may agree to in writing;

     (i)  "Encumbrances"  means  and  includes,  whether  or not  registered  or
          recorded, any and all:

          (i)  mortgages, assignments of rent, liens, licences, leases, charges,
               security  interests,  hypothecs,  and  pledges  against  property
               (whether  real,  personal,  mixed,  tangible or  intangible),  or
               conditional  sales  contracts or title  retention  agreements  or
               equipment  trusts or financing  leases relating  thereto,  or any
               subordination to any right or claim of others in respect thereof;

          (ii) claims,  interests  and estates  against or in property  (whether
               real,  personal,   mixed,   tangible  or  intangible)   including
               easements,  rights-of-way  servitudes or other similar  rights in
               property  granted  to or  reserved  or taken by any person or any
               governmental body or authority;

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          (iii)any option,  or other right to acquire,  or acquire any  interest
               in, any property; and

          (iv) other encumbrances of whatsoever nature and kind against property
               (whether real, personal, mixed, tangible or intangible);

          but does not include any lien against the Leased Assets for payment of
          rent under the Leases.

     (j)  "Excluded  Assets" means the current  trade  accounts  receivable  for
          performed  at-need  services of Heritage at the Closing Date, the Cash
          and Cash Equivalents and the Pre-Paid Accounts;

     (k)  "Excluded  Liabilities" means all current trade account payables up to
          the Closing Date;

     (l)  "Heritage Entities" means any of Heritage,  the Key Executives,  their
          subsidiaries, affiliates, successors and assigns;

     (m)  "Heritage   Unaudited   Financial   Statements"  means  the  unaudited
          financial  statements  of  Heritage  for the 12  month  period  ending
          December 31, 1999, copies of which are incorporated as Schedule I;

     (n)  "Insurance  Policies" means those  insurance  policies as set forth in
          Schedule A;

     (o)  "Intangible  Assets" means those  registered and  unregistered  names,
          trade  names,  trademarks,  designs,  copyrights,  patents and similar
          rights specifically including, but not limited to, the Trade Names and
          any proprietary software set forth in Schedule B;

     (p)  "Key Executives" means David Schroeder and Michael Ashe;

     (q)  "Land  and  Buildings"  means  those  interests  of  Heritage  in real
          property set forth in Schedule C;

     (r)  "Leased  Assets"  means those assets  included in the Assets which are
          leased by the Heritage and set forth in Schedule D;

     (s)  "Leases"  means the leases under which the Leased Assets are leased by
          Heritage;

     (t)  "Liabilities" means all of Heritage's actual or accrued liabilities up
          to the Closing Date but does not include the Excluded  Liabilities  or
          commissions  payable,  sales tax,

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          employee  remittances of every kind  whatsoever,  federal,  municipal,
          and/or state taxes of any kind whatsoever, with respect to Heritage;

     (u)  "Material Contracts" means those contracts described in Schedule N;

     (v)  "Neptune  Entities"  means  any  of  the  Purchaser,   Neptune,  their
          subsidiaries, affiliates, successors or assigns

     (w)  "Neptune  Common Stock" means the common  shares of Neptune  listed on
          the NASD OTC  Bulletin  Board or other  stock  exchange  in the United
          States of America;

     (x)  "Other  Operating and Fixed  Assets"  means those  operating and fixed
          assets set forth in Schedule E;

     (y)  "Person"  means an  individual,  a  corporation,  a limited  liability
          company, a partnership,  a trust, an unincorporated  organization or a
          government agency or instrumentality;

     (z)  "Place of  Closing"  means the  offices of Neptune at 3500 West Olive,
          Suite 1430 Burbank, CA 91505;

     (aa) "Pre-Need  Contracts"  means  those  pre-need  contracts  set forth in
          Schedule  F for  cremation  services  sold  prior to the  death of the
          beneficiary by or for Heritage, its predecessors and assignees for the
          provision of funeral cremation services;

     (bb) "Pre-Paid  Accounts"  means pre-paid  insurance,  pre-paid taxes other
          than income taxes and other pre-paid accounts of a similar nature;

     (cc) "Purchase Price" has the meaning ascribed thereto in Section 2;

     (dd) "Securities" means the Neptune Shares described in Section 2;

     (ee) "Specified  Assets" means those specified assets set forth in Schedule
          G;

     (ff) "Time of  Closing"  means the time at which the Closing  takes  place,
          which shall be 10:00 a.m. at the Place of Closing on the Closing  Date
          or such other time as the parties may agree upon;

     (gg) "Trade  Names"  means  those  trade  and  business  names set forth in
          Schedule B;

     (hh) "Trust  Accounts"  means all cash,  funds and accounts and investments
          set forth in  Schedule  H which  arise  from the sale of the  Pre-Need
          Contracts  which  are   administered   in  trust  by  Heritage;   (hh)

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1.2  Schedules : The following are the schedules  delivered  concurrently  with,
     and incorporated in, this Agreement:

            Schedule              Description
               A                  List of Insurance Policies
               B                  List of Intangible Assets
               C                  List of Land and Buildings
               D                  List of Leased Assets
               E                  List of Other Operating and Fixed Assets
               F                  List of Pre-Need Contracts
               G                  List of Specified Assets
               H                  List of Trust Accounts
               I                  Heritage Unaudited Financial Statements
               J                  Not Applicable
               K                  Not Applicable
               L                  List of Bank Accounts
               M                  List of Employees and Employee Benefit Plans
               N                  List of Material Contracts
               O                  Not Applicable
               P                  Required Consents
               Q                  Certificate of Investor
               R                  Disclosure and Acknowledgment Statement

1.3  Division,  Headings,  Index : The division of this Agreement into sections,
     subsections  and  paragraphs  and the  insertion  of headings and any index
     provided are for  convenience  of  reference  only and shall not affect the
     construction or interpretation of this Agreement.

1.4  Genderand Number : Unless the context otherwise  requires,  words importing
     the singular  include the plural and vice versa and words importing  gender
     include both genders.

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1.5  Currency : All dollar  amounts  referred to in this Agreement are stated in
     United States of America currency, unless otherwise expressly stated.

6    PURCHASE AND PURCHASE PRICE

6.1  Purchase : On the  Closing  Date and  subject  to the terms and  conditions
     contained in this Agreement,  Heritage shall sell,  assign and transfer the
     Assets,  free from any and all Encumbrances,  and the Liabilities;  and the
     Purchaser  shall purchase the Assets,  free from any and all  Encumbrances,
     and assume the  Liabilities,  for the aggregate  price of $300,000.00  (the
     "Purchase Price").

6.2  Payment of Purchase Price : At the Time of Closing, the Purchase Price will
     be payable by the  Purchaser  to Heritage by way of the issuance by Neptune
     to  Heritage  of 24,194  shares  of  Neptune  Common  Stock  (the  "Neptune
     Shares"), provided, however, as follows:

     (i)  if the average  aggregate  closing price of the Neptune  Shares on the
          NASD OTC Bulletin  Board, or other stock exchange in the United States
          of America on which the Neptune Common Stock is listed, for the 60 day
          period  preceding  the  first  trading  day  following  the  one  year
          anniversary   of  the  Closing   (the  "Price   Date")  is  less  than
          $300,000.00,  Neptune will tender, within fourteen (14) days following
          the Price Date, to Heritage,  its  successors  or assigns,  additional
          consideration  equal to the difference  between such average aggregate
          closing price and $300,000.00 (the "Additional  Consideration"),  with
          the Additional Consideration tendered, at Neptune's option, either (1)
          in shares of Neptune Common Stock,  with the number  determined by the
          average  closing  price of the  Neptune  Common  Stock on the NASD OTC
          Bulletin  Board,  or other  stock  exchange  in the  United  States of
          America on which the Neptune  Common  Stock is listed,  for the 60 day
          period preceding the Price Date (the "Anniversary Deemed Price");  (2)
          in cash and/or a one-year  promissory  note with an interest  rate per
          annum equal to the prime rate as set forth in the Wall Street  Journal
          (or  any  successor  publication)  as of  the  Price  Date;  or  (3) a
          combination of (1) and (2) above; and

     (ii) No certificates  or scrip  representing  fractional  shares of Neptune
          Common  Stock shall be issued for the  Additional  Consideration.  The
          aggregate  number  of shares  of  Neptune  Common  Stock  Heritage  is
          entitled to receive for the Additional  Consideration shall be rounded
          to the  nearest  whole  number of shares,  with .5 being  rounded  up.

6.3. Closing Date : All  transactions  contemplated  in this  Agreement  will be
     effective  on the Closing  Date.  All income from  deaths  occurring  on or
     before the Closing Date shall be the income of Heritage and all income from
     deaths  occurring  after the Closing Date shall be the income of Purchaser.

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6.4  Excluded Assets and Excluded Liabilities : From and after the Closing Date,
     the  Purchaser  will have  operational  control and  responsibility  of the
     management of the Excluded Assets and the Excluded Liabilities.

6.5  Reconciliation:  On or  before  the day  which  is 120 days  following  the
     Closing Date (the  "Reconciliation  Date"),  the Purchaser  will provide to
     Heritage a reconciliation of the Excluded Assets and Excluded  Liabilities,
     being that amount of cash, collections and amounts paid, respectively, from
     the Closing Date.

6.6  Payment of Difference:  Any amount of cash and collected  receivables  that
     pertain  to the  Excluded  Assets,  which is in  excess  of the  amount  of
     payments  that  pertain to the  Excluded  Liabilities,  will be paid by the
     Purchaser to Heritage,  its successor or assigns on or before the day which
     is 60 days following the Reconciliation Date (the  "Reconciliation  Payment
     Date").  Any amount of cash and collected  receivables  that pertain to the
     Excluded  Assets which is less than the amount of payments  that pertain to
     the Excluded  Liabilities (the "Heritage  Reconciliation  Payment") will be
     paid by Heritage to the Purchaser on or before the  Reconciliation  Payment
     Date, at the option of Heritage, in cash or by way of Heritage returning to
     the Purchaser  that amount of the Neptune  Shares which equals the Heritage
     Reconciliation  Payment divided by the average  aggregate  closing price of
     the Neptune Shares on the NASD OTC Bulletin  Board, or other stock exchange
     in the  United  States of  America  on which the  Neptune  Common  Stock is
     listed, for the 30 day period preceding the first trading day following the
     Reconciliation Date and rounding the quotient to the nearest whole number.

6.7  Right of Set-Off: In the event that Heritage owes the Purchaser any amounts
     in  connection  with the  reconciliation  set forth in this  Section 2, the
     Purchaser and Neptune have the right to set-off any such amount against any
     money due and owing to Heritage from the Purchaser or Neptune under this or
     any other agreement, provided, however, as follows:

     (a)  the Purchaser  and/or  Neptune give written  notification  to Heritage
          prior to  set-off of the amount of the  set-off  (the  "Reconciliation
          Set-off Notice"); and

     (b)  Heritage shall have the right, to be exercised within thirty (30) days
          from  the date the  Reconciliation  Set-off  Notice  is  delivered  to
          Heritage,  to pay the Purchaser or Neptune any such set-off  amount in
          immediately available funds and so satisfy such obligation.

6.8  Allocation of Purchase Price: The Purchase Price shall be allocated amongst
     the Assets as follows:

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         Description                                 Purchase Price

         Personal Property                           $  50,000.00
         Intangible Assets (Goodwill                 $ 250,000.00
         and Non-Compete)                            ============
         TOTAL                                       $ 300,000.00

7    JOINT AND SEVERAL  REPRESENTATIONS  AND  WARRANTIESOF  HERITAGE AND THE KEY
     EXECUTIVES

Heritage and the Key Executives  jointly and severally  represent and warrant to
the Purchaser as follows and acknowledge that the Purchaser is relying upon such
representations and warranties in connection with the purchase of the Assets and
the assumption of the Liabilities:

7.1  Limited Liability Company Status and Authority:

     Heritage is duly  organized  and validly  subsisting  under the laws of the
     State of Oregon and has all  requisite  power and  capacity to own or lease
     the  Assets.  Heritage  is duly  qualified  and  licensed  to  carry on the
     Business in all  jurisdictions  in which the nature of the  Business or the
     properties  and assets  owned or leased by it make such  qualification  and
     licensing  necessary  and where the failure to be so qualified and licensed
     would have a material adverse effect on the Assets.

7.2  Capitalization:

     (a)  Share Capital:  There are no authorized or issued  membership units of
          Heritage; and

     (b)  Rights to Acquire  Securities:  No person has any  agreement,  option,
          right or privilege (whether by law, pre-emptive,  or contractual),  or
          any interest capable of becoming an agreement,  including  convertible
          securities,  warrants,  or convertible  obligations of any nature, for
          the  purchase,  subscription,  allotment  or  issuance  of any  equity
          interest in Heritage.

7.3  Authority to Sell:

     Heritage  has the legal  capacity,  power and  authority to enter into this
     Agreement and to transfer the legal and  beneficial  title and ownership of
     the Assets to the Purchaser free from all Encumbrances;

7.4  Assets:

     (a)  Ownership:  Except  for the  Leased  Assets,  Heritage  has  good  and
          marketable  title  to  all  of  the  Assets  free  and  clear  of  all
          Encumbrances;

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     (b)  Leased  Assets:  The Leased Assets are held under valid and subsisting
          Leases,  each of which is listed in  Schedule D. Each Lease is in full
          force and effect  and the  Leases  and the Leased  Assets are free and
          clear of all Encumbrances. Except for the Leases, there are no leases,
          agreements  to  lease,  tenancy  arrangements  or  licences  to  which
          Heritage  is a party  which  have a  capitalized  value in  excess  of
          $1,000. Heritage has not previously assigned the Leases nor sublet its
          interest in any of the Leased  Assets  under the Leases.  Heritage has
          not  released  any of the  other  parties  to  such  leases  from  the
          performance of any of their obligations thereunder. Heritage is not in
          breach of any of the terms of any Leases, and Heritage is not aware of
          any of the other  parties to the Leases  being in breach of any of the
          terms of the Leases,  and, to the best of the current actual knowledge
          of Heritage and the Key Executives, no event or condition has occurred
          which,  either  immediately  or after notice or lapse of time or both,
          could  give  rise to the  cancellation  or  termination  of any of the
          Leases.  There are no prepaid rents,  rent-free periods or outstanding
          lessor's  contributions or obligations for lessee incentives under any
          of the Leases  which  consist of subleases  under which  Heritage is a
          sublessor.  Heritage  and the Key  Executives  have  no  knowledge  of
          anything  or matter  which  does or shall  give any of the  sublessees
          under  any of  the  subleases  any  right  of  abatement,  set-off  or
          deduction in respect of the rent payable by the sublessees;

     (c)  Condition of Assets:  To the best of the current  actual  knowledge of
          Heritage and the Key Executives,  all fixed assets and equipment owned
          or used by Heritage in the conduct of the  Business,  all of which are
          listed in either  Schedules E and/or G, have been properly  maintained
          and are in good  working  order and  contain  no defects  which  could
          adversely affect the operation of the Business to any material degree;

     (d)  Rights to  Assets:  No  present or former  member of  Heritage  or any
          Person not  dealing at arm's  length  with any of the  foregoing  owns
          directly or indirectly or has any  agreement,  option or commitment to
          acquire  or lease,  any  property,  asset,  right or  license  used by
          Heritage;

     (e)  Zoning: All real property at which Heritage carries on the Business is
          zoned to permit the particular activity carried out on such property;

     (f)  Land and  Buildings:  The list of the  Land and  Buildings  set out in
          Schedule C  accurately  reflects  all  interests  of  Heritage in real
          property  used in the conduct of the  Business.  Heritage  and the Key
          Executives  represent that all  agreements  with respect to Heritage's
          interest in the Land and Buildings are in force and effect and without
          amendment thereto and the interests in the Land and Buildings are free
          and clear of all Encumbrances;

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     (g)  Intangible  Assets:  The  list  of the  Intangible  Assets  set out in
          Schedule B accurately  reflects all registered and unregistered names,
          trade  names,  trademarks,  designs,  copyrights,  patents and similar
          rights  specifically  including but not limited to the Trade Names and
          any  proprietary  software used in connection with the Business and/or
          owned or held by Heritage on the date hereof free of Encumbrances; and

     (h)  Other Operating and Fixed Assets and Specified Assets: The list of the
          Other  Operating  and Fixed  Assets  and  Specified  Assets set out in
          Schedules E and G, respectively, accurately reflects all operating and
          fixed assets owned or held by Heritage having an original capital cost
          of $500 or more which are not disclosed  elsewhere in this  Subsection
          3.4. Except for sales and purchases in the ordinary course of business
          since December 31, 1999,  Heritage owns such Assets on the date hereof
          free of Encumbrances.

7.5  Trust Accounts :

     (a)  The Trust  Accounts  described in Schedule H  accurately  reflects all
          funds  received by Heritage  in  connection  with the sale of pre-need
          funeral  arrangements  for the  Business  or for  undelivered  funeral
          merchandise  which has been placed in the Trust  Accounts on behalf of
          the  pre-need  customer  to the  extent  required  by the terms of the
          Pre-Need  Contract with the customer and as required by the applicable
          laws and  regulations  governing  the  Trust  Accounts  as of the date
          indicated in Schedule H; and

     (b)  To the best of the current  actual  knowledge  of Heritage and the Key
          Executives,  all  investments  of the Trust Accounts are in accordance
          with all applicable state and federal laws and regulations  pertaining
          to the investment and administration of such Trust Accounts.

7.6  Business Operations :

     (a)  Operating Authorities: Heritage has acquired, and currently holds, all
          permits, licenses, consents,  authorizations,  approvals,  privileges,
          waivers,  exemptions,  orders,  certificates,  rulings, agreements and
          other concessions  granted by or entered into with any governmental or
          regulatory  authority  required in  connection  with the Assets or the
          Business,  that are  material to the Assets or the Business and all of
          the foregoing are in good standing and are being  complied with in all
          material respects;

     (b)  Compliance  with Laws: To the best of the current actual  knowledge of
          Heritage and the Key  Executives,  Heritage is operating and using the
          Assets and conducting  the Business in compliance  with all applicable
          laws and  regulations  of each  jurisdiction  in which the  Assets are
          located or in which Heritage conducts the Business;

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                                      -11-

     (c)  Subsidiaries:  Heritage  does not own,  directly  or  indirectly,  any
          ownership, equity, or voting interest in any corporation, partnership,
          joint venture or other  entity,  and has no agreement or commitment to
          purchase any such interest.

     (d)  Jurisdictions in which Business is Carried On: Heritage does not carry
          on the Business or own or lease any assets in any  jurisdiction  other
          than in the  State of  Oregon  which  would  require  registration  or
          licensing in such jurisdiction.

7.7  Financial :

     (a)  Unaudited  Financial  Statements:  The  Heritage  Unaudited  Financial
          Statements  present  fairly in all  material  respects  the  financial
          position of Heritage as at the respective dates of the said statements
          and the results of Heritage's  operations for the 12 month period then
          ended  in  accordance  with  accounting  principles  used by  Heritage
          consistently applied.

     (b)  No Material Change:  Since December 31, 1999 and up to the date hereof
          there has been no material  adverse  change in the nature or condition
          of the Assets or the Business,  financial or otherwise, except changes
          occurring in the ordinary  course of business,  nor has there been any
          development  or threatened or probable  development  of which Heritage
          and/or the Key  Executives  are aware which  materially  and adversely
          affects the Assets or the  Business.  The Business has been carried on
          in the  ordinary  course  as it had  previously  been  carried  on. In
          addition,  save as disclosed herein, since December 31, 1999 and up to
          the date hereof Heritage has not:

          (i)  issued any shares, units or other securities;

          (ii) incurred any liability or obligation which as to their nature and
               amount are inconsistent with the Business as carried on;

          (iii)discharged or satisfied any  Encumbrance  or paid any  obligation
               or  liability   (absolute  or  contingent)   except  for  current
               liabilities  incurred  in the  ordinary  course of  business  and
               except for  regularly  scheduled  payments of term debt and lease
               payments;

          (iv) declared,  paid,  authorized  or made any  dividend,  payment  or
               distribution of any kind or nature to its shareholders or members
               in their  capacity as such or redeemed or  purchased or otherwise
               acquired any of its capital stock or agreed to do so;

          (v)  subjected any of the Assets to any Encumbrances;

          (vi) sold or  transferred  any of the Assets or  cancelled or released
               any debts or claims, except, in each case, in the ordinary course
               of business;

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                                      -12-

          (vii) waived any rights of material value;

         (viii)entered  into  any   transaction  or  into  any  contracts  or
               agreements or modifications or cancellations  thereof, other than
               in the ordinary course of business;

          (ix) made  or  authorized  any  payment  to  officers,   directors  or
               employees in their capacity as such except in the ordinary course
               of business and at rates of salary,  bonus or other  remuneration
               consistent with remuneration of previous years;

          (x)  used any funds other than in the  ordinary  course of business as
               theretofore carried on; and

          (xi) made any capital expenditures greater than $1,000 or entered into
               any lease with a capitalized value greater than $1,000;

     (c)  Books and Records:  The Books and Records fairly and correctly set out
          and disclose in all material  respects the value of the Assets and the
          Business and all material  transactions relating to the Assets and the
          Business have been accurately recorded in the Books and Records;

     (d)  Liabilities:  Heritage does not have any debts or liabilities (whether
          accrued,  contingent,   absolute  or  otherwise  and  whether  or  not
          determined  or  determinable),   including   liabilities  which  arise
          hereafter  based on events which have  occurred up to the date hereof,
          and including liabilities relating to income and other taxes except:

          (i)  liabilities  disclosed  on,  reflected  in or provided for in the
               Heritage Unaudited Financial Statements;

          (ii) other liabilities disclosed in this Agreement; or

          (iii)liabilities  incurred in the  ordinary  course of its  businesses
               since December 31, 1999;

     (e)  Receivables: All accounts receivable recorded on the books of Heritage
          are due and  payable  and no right of set off or  counterclaim  exists
          with respect to those accounts except for the right of cancellation of
          Pre-Need Contracts as set forth in those agreements; and

     (f)  Accountants: Heritage has not had any material disagreement or dispute
          with  their  auditors  or  accountants  over  the  accounting  or  tax
          treatment of the financial  information of the Assets or the Business.

<PAGE>

                                      =13=

7.8  Banking:

     (a)  Loans  and  Credit  Facilities:  Heritage  has not  entered  into,  or
          otherwise arranged for, any loans,  operating lines of credit or other
          credit facilities  (including interest rate or currency swaps, hedging
          contracts,   forward  loan  or  rate  agreements  or  other  financial
          instruments),  and does not have  outstanding  any bonds,  debentures,
          mortgages,  notes or other  similar  indebtedness  and Heritage is not
          obligated to create or issue any bonds, debentures,  mortgages,  notes
          or other similar indebtedness;

     (b)  Bank  Facilities:  Schedule L contains a complete and accurate listing
          showing  the name of each bank,  trust  company  or similar  financial
          institution  in which  Heritage has an account,  safety deposit box or
          other banking facility,  including the names of all Persons authorized
          to transact business in respect of such accounts;

     (c)  Guarantees/Indemnities: Heritage has not guaranteed or indemnified, or
          agreed  to  guarantee  or  indemnify,  or  agreed  to any  other  like
          commitment,  in respect of any debt,  liability or other obligation of
          any Person.

7.9  Insurance:

     (a)  List of Policies:  Schedule A contains a complete and accurate listing
          of all insurance  policies of Heritage  relating to the Assets and the
          Business  including  all property  damage,  general  liability,  motor
          vehicle, director and officer liability and life policies;

     (b)  Good Standing:  Each of the insurance policies listed in Schedule A is
          in good  standing,  all premiums  required to be paid by Heritage have
          been properly paid, there have been no  misrepresentations or failures
          to disclose material facts, and there has been no refusal to renew any
          of the policies and Heritage and the Key Executives  have no knowledge
          of  any  facts  which  might  render  any  of  the  policies  invalid,
          unenforceable or non-renewable; and

     (c)  Outstanding  Claims:  To the best of the current  actual  knowledge of
          Heritage  and the Key  Executives,  no  threatened  or  actual  claims
          against any of the policies  described in Schedule A have been made in
          the last two  years.  Heritage  has given  notice of or has  otherwise
          presented in a timely  fashion  every claim under each such  insurance
          policy.

7.10 Tax Matters:

     (a)  Filings: Heritage has duly and timely filed all returns, elections and
          designations required to be filed by it with any taxation authority or
          if not filed on a timely  basis,  all fees,  penalties,  interest  and
          other amounts  payable as a result thereof have been

<PAGE>

                                      -14-

          paid. To the best of the current actual  knowledge of Heritage and the
          Key Executives, no such returns, elections or designations contain any
          material misstatement or omit any material statements that should have
          been  included and each return,  election and  designation,  including
          accompanying schedules and statements is true, correct and complete in
          all material respects;

     (b)  Payment:  Heritage  has paid in full all  amounts  (including  but not
          limited  to  sales,  capital,  use and  consumption  taxes  and  taxes
          measured on income and all instalments of taxes) owing to all federal,
          state and municipal  taxation  authorities due and payable by it up to
          the date of this Agreement;

     (c)  Extensions:  There are no  agreements,  waivers or other  arrangements
          with any taxation  authority  providing  for an extension of time with
          respect to the filing of any return,  election or  designation  by, or
          any payment of any amount by or governmental  charge against  Heritage
          nor with respect to the issuance of any assessment or reassessment;

     (d)  Adverse  Proceedings:  To the best of the current actual  knowledge of
          Heritage  and  the  Key  Executives,  there  are  no  actions,  suits,
          proceedings,  investigations  or claims by any governmental  authority
          pending or threatened against Heritage relating to taxes, governmental
          charges or  assessments.  There are also no matters  under  discussion
          with  any  governmental  authority  relating  to  taxes,  governmental
          charges or assessments asserted or to be asserted by such authority;

     (e)  Deductions/Remittances: Heritage has withheld and remitted all amounts
          required to be withheld by it  including  without  limitation,  income
          tax,  Social  Security Plan  contributions  and  Employment  Insurance
          premiums and has paid such amounts including any penalties or interest
          due to the  appropriate  authority  on a timely  basis and in the form
          required under the appropriate legislation;

     (f)  Acquisitions:  Heritage has not acquired property from, or disposed of
          property  to,  any Person  with whom it does not deal at arm's  length
          since the date of its formation; and

     (g)  Other  Jurisdictions:  To the best of the current actual  knowledge of
          the  Key  Executives,  Heritage  has  not  filed  or is not  currently
          required to file any returns, elections or designations with any state
          or local taxation authority located in any jurisdiction other than the
          State of Oregon.

7.11 Employee Matters :

     (a)  List of  Employees:  The list of employees  set out in Schedule M is a
          comprehensive  list of the employees and commissioned  sales people of
          Heritage  and the  Business

<PAGE>

                                      -15-

          as at the Closing Date and includes an accurate  description  of their
          compensation,   and/or   commission   structure,   position   and  job
          classification;

     (b)  Employment  Contracts:  Except  as  disclosed  herein  as  a  Material
          Contract,  Heritage  is not a party to any oral or written  consulting
          contract,  management  contract,  labor  services  contract or similar
          agreement for the services of a particular  individual and none of the
          employees  of Heritage or the  Business  are employed on other than an
          indefinite  hiring basis terminable on reasonable  notice according to
          law without further liability to the Business;

     (c)  Benefit Plans:  Schedule M contains a complete and accurate listing of
          all benefit, bonus, profit-sharing,  retirement income, termination or
          severance, dental, medical, disability, health or other plan, program,
          policy or other  arrangement  in place for the benefit or advantage of
          the salaried  employees of Heritage and the Business as at the Closing
          Date and there  have been no  material  variations  to this list since
          that  date  other  than  in  the  ordinary  course  of  business.  All
          contributions  required to be made by Heritage to such plans have been
          properly  made and all  retirement  plans  are fully  funded,  and all
          returns and other  documents  have been filed and all amounts owing to
          any governmental or other regulatory authority relating to such plans,
          programs, policies or arrangements have been paid;

     (d)  Pension Plans: Heritage does not have nor have they ever had a pension
          plan for any of its employees; and

     (e)  Employer  Associations:  Heritage  is not a  member  of any  employer,
          management,  industry  or other trade or  business  association  under
          which  Heritage or the  Business is  obligated  to  contribute  to any
          employee or contractor  employee  benefit fund,  including any pension
          plans, health benefit plans or other similar employee entitlements.

7.12 Litigation and Claims :

     (a)  Adverse  Proceedings:   There  are  no  outstanding  actions,  claims,
          demands, lawsuits,  prosecutions or governmental  investigations by or
          against  Heritage,  the Assets and the  Business and there is no other
          adverse  proceeding  which is to the  knowledge of Heritage or the Key
          Executives pending or threatened by, against, or relating to Heritage,
          the Assets or the  Business.  Heritage or the Key  Executives  are not
          aware of any basis  for any  other  action,  claim,  demand,  lawsuit,
          investigation or other adverse proceeding which, if pursued would have
          a significant likelihood of having a material adverse effect on any of
          the Assets or the Business;

     (b)  Compliance Directives:  There are no outstanding compliance directives
          or work  orders  of which  Heritage  or the Key  Executives  are aware
          relating  to the  Assets  or the  Business,  from any  police  or fire
          department, sanitation or health authorities,

<PAGE>

                                      -16-

          environmental  agencies, or from any other federal, state or municipal
          authority, department or agency, nor do Heritage or the Key Executives
          have  notice  that  there  are  any  matters  currently  under  formal
          consideration by any such authorities relating to any of the Assets or
          the Business;

     (c)  Notice  of  Default/Claims:  Except  as  expressly  disclosed  in this
          Agreement,  Heritage  has not  received  any  notice  of any  default,
          violation or termination of any of the Pre-Need  Contracts (other than
          individual  cancellations  of Pre-Need  Contracts  within the ordinary
          course of business),  Material  Contracts,  Leases or other  contracts
          entered into by Heritage which will, or is likely to, result in such a
          default, violation or termination;

     (d)  No Seizure: There is no appropriation, expropriation or seizure of any
          of the Assets that is pending or,  which to the  knowledge of Heritage
          or the Key Executives has been threatened against Heritage; and

     (e)  Trademark  and Patent  Infringement:  The  conduct of the  Business by
          Heritage  does  not  infringe  upon  any  patent,  trademark  or other
          proprietary  right,  domestic or foreign,  of any Person in respect of
          which  there  is any  significant  likelihood  that  it  would  have a
          material adverse effect on the Assets or the Business.

7.13 Contracts and Commitments :

     (a)  Material Contracts:  Other than the Pre-Need Contracts and the Leases,
          Schedule N contains a complete  and  accurate  listing of all material
          contracts,  agreements,  leases,  commitments,  instruments  or  other
          dealings to which  Heritage is a party,  by which Heritage is bound or
          under which Heritage is entitled to any benefits.  For the purposes of
          this Agreement a contract shall be material if:

          (i)  performance  of any  right  or  obligation  by any  party to such
               contract involves a payment by either party of $1,000 or more and
               having a term of more than one year; or

          (ii) if an  expenditure,  receipt or transfer or other  disposition of
               property with a value of greater than $1,000 may arise under such
               contract  (other  than a contract  with a customer or supplier in
               the ordinary course of business); or

          (iii)if such  contract  has  been  entered  into  out of the  ordinary
               course of business;

     (b)  Pre-Need  Contracts:  Schedule  F contains  a  complete  and  accurate
          listing of all active Pre-Need Contracts as of March 31, 2000; and

     (c)  Good Standing:  Except as disclosed herein,  Heritage is not in breach
          or default of any of the terms of the  Material  Contracts or Pre-Need
          Contracts,  and neither

<PAGE>

                                      -17-

          Heritage nor the Key  Executives are aware of any breach or default of
          any of the terms of the Material  Contracts  or Pre-Need  Contracts by
          any other party  thereto,  and each such  contract is in good standing
          and in full force and effect without amendment thereto. To the best of
          the current actual  knowledge of Heritage and the Key  Executives,  no
          state of facts exists,  which,  after notice or lapse of time or both,
          would  constitute  such  a  default  or  breach  where  there  is  any
          significant likelihood that such breach or default referred to in this
          Subsection  3.13(c) would have a material adverse effect on the Assets
          or the Business.

3.14 Environmental Liabilities :

     (a)  Compliance:  To the best of the current  actual  knowledge of Heritage
          and the Key Executives, Heritage and the Business are in compliance in
          all  material   respects   with  all  federal,   state  and  municipal
          environmental  laws and regulations (the  "Environmental  Laws").  The
          existing  activities  of Heritage  and the  Business  and, to the best
          knowledge  of Heritage  and the Key  Executives,  their prior uses and
          activities  and the  uses and  activities  of  other  property  now or
          previously owned or operated by Heritage, comply and at all times have
          complied  with  all  Environmental   Laws.   Heritage  has  filed  all
          environmental  reports  and  notifications  required to be filed under
          applicable laws and regulations;

     (b)  Notice of  Non-Compliance:  Neither Heritage or, to the best knowledge
          of Heritage or the Key Executives,  any prior owner or occupant of the
          property now leased or operated by Heritage,  have received any notice
          or other  communication  alleging that they are not in compliance with
          any   Environmental   Laws,  or  alleging  any  liability   under  any
          Environmental  Laws. Heritage and the Business are not subject to, and
          have not been subject to, any claim,  judgement,  decree, order, writ,
          citation, fine, penalty, injunction, litigation or proceeding relating
          to any Environmental Laws;

     (c)  Hazardous  Material:  Save and except for an  underground  oil storage
          tank  properly  removed and abated,  neither  Heritage or, to the best
          knowledge  of Heritage  and the Key  Executives,  any other Person has
          engaged in or permitted any operations or activities  upon, or any use
          or  occupancy  of  property  now or  previously  owned or  operated by
          Heritage,  resulting in the storage,  emission,  release, discharge or
          disposal of any hazardous materials on, in, under or from any property
          used for or by Heritage or the Business; and

     (d)  Cremation  Residue:  Heritage has not  transported  or disposed of, or
          arranged for the  transportation or disposal of, any cremation residue
          or  other  waste  to or at a site  which  is not  in  accordance  with
          applicable Environmental Laws.

<PAGE>

                                      -18-

3.15 Effect of this Transaction :

     (a)  No  Adverse  Implications:  Except as  disclosed  in  Schedule  P with
          respect  to certain  required  consents,  neither  the  execution  and
          delivery of this Agreement nor the  completion and  performance of the
          transactions contemplated hereby will:

          (i)  give any Person the right to terminate or cancel any  contractual
               or  other  rights  with  Heritage   where  such   termination  or
               cancellation  would have a material  adverse effect on the Assets
               or the Business;

          (ii) violate any  restriction of any nature  applicable to Heritage or
               relating to the disposition of the Assets;

          (iii)result  in the  creation  of any  liens  or  encumbrances  on the
               Assets or in the default under any agreement giving a third party
               security  against  the  Assets or in the  crystallization  of any
               floating charge in a debenture as general security  interest in a
               security agreement  granted,  issued or assumed by Heritage where
               any of such events  could have a material  adverse  effect on the
               Assets or the Business; nor

          (iv) violate any provision of any indenture,  mortgage,  lien,  lease,
               agreement,  instrument,  order,  arbitration  award,  judgment or
               decree to which Heritage is a party or by which Heritage is bound
               the  violation of which could have a material  adverse  effect on
               the  Assets  or  the   Business   or  impair  the   legality   or
               enforceability of this Agreement or the transactions contemplated
               hereby.

     (b)  Notice Procedure: Heritage may, at any time up to 5:00 p.m. on the day
          which is two Business  Days prior to the  Closing,  give notice to the
          Purchaser  advising it of any fact which,  except for this  Subsection
          3.15,  would  constitute  a breach of any of the  representations  and
          warranties  set out in this  Section 3 (the  "Disclosed  Fact").  Such
          notice shall state that it is being given pursuant to this  Subsection
          3.15 and shall set out sufficient  information to enable the Purchaser
          to make a reasoned  business  judgment with respect to the choices set
          out herein. Upon receipt of such notice, the Purchaser may:

          (i)  postpone the Closing;

          (ii) complete  the  Closing,  in which  case this  Agreement  shall be
               deemed to be amended so that the  representation  and warranty in
               respect  of which the  notice  was given  shall  incorporate  the
               disclosure set out in the notice; or

<PAGE>

                                      -19-

          (iii)if the Disclosed  Fact is material to the condition of the Assets
               or  the  Business,   terminate  this  agreement  without  further
               obligation on the part of any party to this Agreement.

4    REPRESENTATIONS AND WARRANTIES WITH RESPECT TO ISSUANCE OF SECURITIES

Heritage  represents and warrants to the Purchaser and to Neptune as follows and
acknowledges   that  the   Purchaser   and  Neptune   are   relying   upon  such
representations   and  warranties  in  connection   with  the  issuance  of  the
Securities:

4.1  Individual Authority:  Heritage has the legal capacity, power and authority
     to   hold   the   Securities   to  be   owned   by  it  at  the   Time   of
     Closing;

4.2  Receipt of the  Securities : Heritage is accepting  the  Securities  as the
     Purchase Price as set out in Section 2 only for investment  purposes on its
     own account and,  except as provided in Subsection 4.5, not for the purpose
     of selling the Securities in connection with any  distribution of Neptune's
     securities.  Heritage  acknowledges  that  the  Securities  have  not  been
     registered  under the Securities  Act of 1933, as amended (the  "Securities
     Act") or the securities  laws of any state of the United States and may not
     be offered,  sold,  transferred or assigned without registration under such
     act or compliance with an exemption from such registration  requirement and
     for this reason,  certificates  evidencing the Securities shall display the
     legend, substantially in the form as follows:

          "THE SECURITIES  REPRESENTED HEREBY HAVE NOT BEEN REGISTERED UNDER THE
          UNITED  STATES  SECURITIES  ACT OF 1933,  AS AMENDED (THE  "SECURITIES
          ACT") OR THE SECURITIES  LAWS OF ANY STATE OF THE UNITED  STATES.  THE
          HOLDER HEREOF,  BY PURCHASING SUCH SECURITIES,  AGREES FOR THE BENEFIT
          OF THE  CORPORATION  THAT  SUCH  SECURITIES  MAY BE  OFFERED,  SOLD OR
          OTHERWISE  TRANSFERRED  ONLY (A) TO THE  CORPORATION,  (B) OUTSIDE THE
          UNITED  STATES IN  ACCORDANCE  WITH RULE 904 OF REGULATION S UNDER THE
          SECURITIES  ACT, (C) INSIDE THE UNITED STATES IN ACCORDANCE  WITH RULE
          144A UNDER THE SECURITIES ACT OR RULE 144 UNDER THE SECURITIES ACT, IF
          APPLICABLE,  OR (D) IN A  TRANSACTION  THAT IS  OTHERWISE  EXEMPT FROM
          REGISTRATION  UNDER THE SECURITIES ACT AND APPLICABLE STATE SECURITIES
          LAWS,   PROVIDED  THAT  PRIOR  TO  ANY  SUCH  EXEMPT  TRANSACTION  THE
          CORPORATION  SHALL HAVE  RECEIVED AN OPINION OF COUNSEL OF  RECOGNIZED
          STANDING,  IN  FORM  AND

<PAGE>

                                      -20-

          SUBSTANCE SATISFACTORY TO IT, AS TO THE AVAILABILITY OF AN EXEMPTION."

4.3  Solicitation : Heritage  acknowledges that the Securities to be received by
     it at Closing were not  advertised  in printed media of general and regular
     paid circulation, radio or television.

4.4  Accredited   Investor  :  Heritage  is  an   "accredited   investor"  or  a
     "sophisticated  investor"  as  such  terms  are  defined  in  Regulation  D
     promulgated by the Securities and Exchange  Commission under the Securities
     Act.

4.5  No Trades:  Heritage  has not traded in the  shares of the  Neptune  Common
     Stock and will refrain from trading in the Neptune  Shares or selling short
     any shares in the  Neptune  Common  Stock or entering  into any  derivative
     transactions  of same prior to the Closing Date and for one year  following
     the Closing  Date,  provided,  however,  that Heritage may  distribute  the
     Neptune  Shares to its members at any time  following  the Closing  Date in
     accordance with all laws and regulations of the Securities Act.

4.6  Residency : Heritage is an Oregon limited liability company.

5    COVENANTS OF HERITAGE

Heritage  covenants  and agrees with the  Purchaser as follows and  acknowledges
that the Purchaser is relying upon such  covenants and  agreements in connection
with the purchase of the Assets:

5.1  Access to the  Business:  Heritage has made  available to the Purchaser and
     its  authorized  representatives  and, if requested by the  Purchaser,  has
     provided  a  copy  to the  Purchaser  of all  title  documents,  contracts,
     financial   statements,   minute  books,  share  certificate  books,  share
     registers,  limited  partnership  agreements and records,  plans,  reports,
     licences, orders, permits, books of account, accounting records, constating
     documents  and all other  documents,  information  or data  relating to the
     Business.   Heritage  has  afforded  the  Purchaser   and  its   authorized
     representatives every reasonable  opportunity to have free and unrestricted
     access to the property, assets,  undertaking,  records and documents of the
     Business.  At the request of the  Purchaser,  Heritage  has executed or has
     caused to be executed such consents,  authorizations  and directions as may
     be necessary to permit any inspection of any property of the Business or to
     enable the  Purchaser  or its  authorized  representatives  to obtain  full
     access  to all  files  and  records  relating  to any of the  assets of the
     Business  maintained by  governmental or other public  authorities.  At the
     Purchaser's reasonable request,  Heritage has cooperated with the Purchaser
     in arranging meetings with:

     (a)  all employees of the Business;

     (b)  customers,  suppliers,  distributors  or others who have or have had a
          business relationship with the Business; and

<PAGE>

                                      -21-

     (c)  auditors, attorneys or any other Persons engaged or previously engaged
          to provide  services to the  Business  who have  knowledge  of matters
          relating to the Business.

     In particular,  without limitation,  Heritage has permitted the Purchaser's
     representatives  or  consultants  to conduct  such  physical  review of the
     inventory of the Business as is necessary so as to enable the  confirmation
     of the condition of such inventory,  to the reasonable  satisfaction of the
     Purchaser.  The exercise of any rights of inspection by or on behalf of the
     Purchaser under this Subsection 5.1 shall not mitigate or otherwise  affect
     the  representations  and  warranties  of Heritage  and the Key  Executives
     hereunder, which shall continue in full force and effect. In exercising its
     rights hereunder the Purchaser shall use its reasonable  commercial efforts
     to avoid interfering with the Business to the extent  reasonably  practical
     consistent  with the need to complete  its review of the  Business  and the
     Assets.

5.2  Delivery  of Books and  Records  : At the Time of  Closing  there  shall be
     delivered to the  Purchaser  by Heritage all of the Books and Records.  The
     Purchaser  agrees that it will  preserve the Books and Records so delivered
     to it for so long as such  Books  and  Records  may be  required  to enable
     Heritage,  the Key  Executives,  their  successors or assigns to defend any
     claim against  Heritage which could result in a Claim  hereunder,  with the
     understanding  that the Books and Records  need not be retained  after June
     15, 2010. The Purchaser will permit  Heritage,  the Key  Executives,  their
     successors or assigns or their authorized representatives reasonable access
     thereto in connection  with matters  involving the Purchaser that Heritage,
     the Key  Executives,  their  successors  or assigns  have a valid  business
     reason to  review.  The  Purchaser  shall not be  responsible  or liable to
     Heritage,  the Key  Executives,  their  successors  or assigns  for or as a
     result  of any  loss or  destruction  of or  damage  to any  such  Books or
     Records,  unless the Purchaser's negligence or wilful misconduct caused the
     loss, destruction or damage.

5.3  Conduct  Prior  to  Closing  :  Without  in  any  way  limiting  any  other
     obligations of Heritage  hereunder,  during the period from the date hereof
     to the Time of Closing:

     (a)  Conduct  Business in the Ordinary  Course:  Heritage shall conduct the
          Business in its  ordinary and normal  course and  Heritage  shall not,
          without the prior written  consent of the Purchaser  (such consent not
          to be unreasonably  withheld),  enter into any transaction or take any
          action that, if effected  after  December 31, 1999 and before the date
          of this Agreement,  would  constitute a breach of any  representation,
          warranty,  covenant  or  other  obligation  of  Heritage  and  the Key
          Executives contained herein. In particular Heritage shall refrain from
          entering into any contract or commitment  which would, if entered into
          prior to the date  hereof,  constitute  a Material  Contract or Lease,
          save  with  the  consent  of the  Purchaser  (such  consent  not to be
          unreasonably withheld);

     (b)  Continue Insurance:  Heritage shall continue to maintain in full force
          and effect all  policies  of  insurance  or  renewals  thereof  now in
          effect,  shall  take  out,  at  the  expense  of the  Purchaser,  such
          additional  insurance as may be reasonably  requested by the

<PAGE>

                                      -22-

          Purchaser  and shall give all notices and present all claims under all
          policies of insurance in a due and timely fashion; and

     (c)  Preserve Goodwill: Heritage shall use reasonable commercial efforts to
          preserve, intact, the Assets, the Business and to promote and preserve
          for the  Purchaser  the goodwill of  suppliers,  customers  and others
          having business relations with the Business.

5.4  Delivery  of  Documents  :  Heritage  shall  deliver to the  Purchaser  all
     necessary  transfers,   assignments  and  other  documentation   reasonably
     required to transfer to the Purchaser the Assets with a good and marketable
     title, free of Encumbrances without any right of set-off;

5.5  Vendors  Taxes : Heritage is  responsible  for any federal,  state or other
     taxes which may be payable by them in connection with the completion of the
     transactions contemplated in this Agreement

6    JOINT  AND  SEVERAL  REPRESENTATIONS,   WARRANTIES  AND  COVENANTS  OF  THE
     PURCHASER AND NEPTUNE

The Purchaser and Neptune jointly and severally represent,  warrant and covenant
to and with  Heritage as follows and  acknowledge  that Heritage is relying upon
such  representations,  warranties and covenants in connection  with the sale of
the Assets and the assumption of the Liabilities:

6.1  Corporate  Status and  Authority : The  Purchaser and Neptune are valid and
     subsisting  corporations,  duly incorporated and in good standing under the
     laws of the State of Oregon and the State of Florida, respectively, and are
     duly qualified to carry on their  businesses as they are presently  carried
     on and are duly  qualified  and  authorized to carry on business and are in
     good standing as a foreign  corporation in each  jurisdiction  in which the
     character of their  properties or the nature of their  businesses made such
     qualification or  authorization  necessary and have all requisite power and
     authority to carry on their business as they are now carried on and to own,
     lease and operate their properties and assets.

6.2  Authorization  : The  Purchaser  and  Neptune  have full  corporate  power,
     capacity  and  authority  to enter  into  this  Agreement  on the terms and
     conditions  hereof and all necessary  corporate acts have been performed in
     order to authorize this Agreement.

6.3  Regulatory  Approval : The  Purchaser  and Neptune  have  complied and will
     comply  fully  with  the  requirements  of  all  applicable  corporate  and
     securities  laws in relation to the issue of the  Securities.  The entering
     into and  performance of this Agreement and the  transactions  contemplated
     herein will not result in the violation of any of the terms and  provisions
     of the articles of incorporation or bylaws of the Purchaser or Neptune, any
     shareholders'  or  directors'  resolution  or of  any  indenture  or  other
     agreement,  written or oral,  to which the  Purchaser  or Neptune  may be a
     party or by which the  Purchaser or Neptune  maybe bound or to which it may
     be subject or any judgment,  decree, order, rule or regulation of any court

<PAGE>

                                      -23-

     or administrative body by which the Purchaser or Neptune is bound or to the
     knowledge of the Purchaser or Neptune, any statute or regulation applicable
     to the  Purchaser or Neptune.  The  Purchaser and Neptune know of no reason
     why the Mortuary Board, as hereinafter  defined,  would not approve them to
     operate the Business.

6.4  Share  Transfer  Restrictions  : No order ceasing or suspending  trading in
     securities  of the  Purchaser or Neptune nor  prohibiting  the sale of such
     securities  has been issued to the  Purchaser or Neptune or its  directors,
     officers or promoters or to any other companies that have common directors,
     officers  or  promoters  and no  investigations  or  proceedings  for  such
     purposes are pending or  threatened in writing by an officer or official of
     a competent authority.

6.5  Issued Share Capital:  As at May 1, 2000 the authorized  capital of Neptune
     is 50,000,000  shares of which 13,437,152 shares are issued and outstanding
     (on or about May 22, 2000,  Neptune effected a two for one reverse split of
     the Neptune Common Stock).

6.6  Fully Paid Shares : Upon  completion of the  transactions  contemplated  in
     this Agreement, the Neptune Common Stock issued by Neptune to Heritage will
     be fully paid and non-assessable Neptune Common Stock.

6.7  Access to the Business, Completion of Due Diligence: Neptune has completed,
     to its  full  satisfaction,  all of  its  due  diligence  with  respect  to
     Heritage.  Heritage has made  available to the Purchaser and its authorized
     representatives and, if requested by the Purchaser,  has provided a copy to
     the  Purchaser of all title  documents,  contracts,  financial  statements,
     minute books, share certificate books, share registers, limited partnership
     agreements and records, plans, reports, licences, orders, permits, books of
     account,  accounting records, constating documents and all other documents,
     information  or data  relating to the  Business.  Heritage has afforded the
     Purchaser and its authorized  representatives every reasonable  opportunity
     to have free and unrestricted access to the property, assets,  undertaking,
     records and  documents of the  Business.  At the request of the  Purchaser,
     Heritage  has  executed  or  has  caused  to  be  executed  such  consents,
     authorizations  and directions as may be necessary to permit any inspection
     of  any  property  of  the  Business  or to  enable  the  Purchaser  or its
     authorized  representatives  to obtain full access to all files and records
     relating to any of the assets of the Business maintained by governmental or
     other public authorities.  At the Purchaser's reasonable request,  Heritage
     has cooperated with the Purchaser in arranging meetings with:

     (a)  all employees of the Business;

     (b)  customers,  suppliers,  distributors  or others who have or have had a
          business relationship with the Business; and

     (c)  auditors, attorneys or any other Persons engaged or previously engaged
          to provide  services to the  Business  who have  knowledge  of matters
          relating to the Business.

<PAGE>

                                      -24-

          In  particular,   without  limitation,   Heritage  has  permitted  the
          Purchaser's  representatives  or  consultants to conduct such physical
          review of the  inventory  of the  Business  as is  necessary  so as to
          enable the  confirmation  of the condition of such  inventory,  to the
          reasonable  satisfaction of the Purchaser.  The exercise of any rights
          of inspection by or on behalf of the Purchaser  under this  Subsection
          6.7 shall not mitigate or  otherwise  affect the  representations  and
          warranties  of  the  Purchaser  and  Neptune  hereunder,  which  shall
          continue in full force and effect.

6.8  Notice  Procedure:  The  Purchaser  and Neptune may, at any time up to 5:00
     p.m.  on the day which is two  Business  Days  prior to the  Closing,  give
     notice  to  Heritage  advising  it of  any  fact  which,  except  for  this
     Subsection 6.8, would constitute a breach of any of the representations and
     warranties set out in this Section 6 (the  "Disclosed  Fact").  Such notice
     shall state that it is being  given  pursuant  to this  Subsection  6.8 and
     shall set out sufficient  information to enable Heritage to make a reasoned
     business judgment with respect to the choices set out herein.  Upon receipt
     of such notice, Heritage may:

          (i)  postpone the Closing;

          (ii) complete  the  Closing,  in which  case this  Agreement  shall be
               deemed to be  amended  so that the  representation,  warranty  or
               covenant   in  respect  of  which  the  notice  was  given  shall
               incorporate the disclosure set out in the notice; or

          (iii)if the Disclosed  Fact is material to the  financial  position of
               the  Purchaser  or  Neptune,  terminate  this  agreement  without
               further obligation on the part of any party to this Agreement.

7    CONDITIONS OF CLOSING

7.1  Conditions  of Closing in Favour of the  Purchaser:  The  obligation of the
     Purchaser to complete  the sale and purchase of the Assets and  Liabilities
     is subject to the following terms and conditions for the exclusive  benefit
     of the  Purchaser,  to be fulfilled or performed at or prior to the Time of
     Closing  or  waived  in  whole  or in part  by the  Purchaser  at its  sole
     discretion  without  prejudice to any rights the  Purchaser  may  otherwise
     have:

     (a)  Representations and Warranties:  The representations and warranties of
          Heritage and the Key Executives  contained in this Agreement  shall be
          true and correct in all material respects at the Time of Closing, with
          the same force and effect as if such  representations  and  warranties
          were made at and as of such time, and certificates of Heritage and the
          Key  Executives  dated the Closing Date to that effect shall have been
          delivered  to the  Purchaser,  such  certificates  to be in  form  and
          substance satisfactory to the Purchaser, acting reasonably;

<PAGE>

                                      -25-

     (b)  Covenants:  All of the  covenants  and  agreements of Heritage and all
          other terms of this  Agreement  to be complied  with or  performed  by
          Heritage  at or before  the Time of Closing  shall have been  complied
          with or performed and  certificates of Heritage and the Key Executives
          dated the Closing Date to that effect shall have been delivered to the
          Purchaser,  such certificates to be in form and substance satisfactory
          to the Purchaser, acting reasonably;

     (c)  Certificate  of Investor:  Heritage has delivered to the Purchaser and
          Neptune a  certificate  of investor in the form attached as Schedule Q
          to this Agreement;

     (d)  Regulatory  Consents:   There  shall  have  been  obtained,  from  all
          appropriate  federal and state or other governmental or administrative
          bodies  or  stock  exchanges,   such  licences,   permits,   consents,
          approvals, certificates,  registrations and authorizations,  including
          but not limited to those  described  in Schedule P, as are required to
          permit the change of ownership of the Assets and the  transactions  as
          contemplated herein,  including,  but not limited to, the operation of
          the  Business  by the  Purchaser.  Notwithstanding  anything  in  this
          Section 7.1 to the contrary,  the parties  hereto concur that, as soon
          as reasonably  possible after the Time of Closing (i) Heritage and the
          Company  will notify the Oregon State  Mortuary & Cemetery  Board (the
          "Mortuary  Board")  of the  purchase  and sale of the  Assets  and the
          assumption  of the  Liabilities  as required by Oregon  Administrative
          Rules  ("OAR")  830-40-040,  and (ii) the  Purchaser  and Neptune will
          comply with the requisite transfer of ownership licensing requirements
          and regulations of the Mortuary Board under OAR Chapter 830,  Division
          40 necessary to consummate the purchase and sale of the Assets and the
          assumption of the  Liabilities and operate the Business ((i) and (ii),
          collectively, the "Transfer of Ownership Licensing Requirements"). The
          Purchaser and  Neptune's  obligation to complete the purchase and sale
          of the  Assets and the  assumption  of the  Liabilities  is subject to
          fulfilment of the Transfer of Ownership Licensing  Requirements within
          ninety (90) days following the Closing Date;

     (e)  Material  Adverse  Change:  There shall have been no material  adverse
          changes in the  condition of the Assets or the Business  (financial or
          otherwise) since the date of this Agreement up to the Time of Closing;

     (f)  No Action or Proceeding:  No legal or regulatory  action or proceeding
          shall be pending or  threatened  by any Person to enjoin,  restrict or
          prohibit the purchase and sale of the Assets and the assumption of the
          Liabilities contemplated hereby;

     (g)  No Material Damage:  No material damage by fire or other hazard to the
          whole or any material  part of the Assets shall have occurred from the
          date hereof to the Time of Closing which would have a material adverse
          change in the condition of the Assets or the Business;

<PAGE>

                                      -26-

     (h)  Schroeder  Non-Compete  Agreement:  David Schroeder has entered into a
          three year non-competition  agreement with one of the Neptune Entities
          and CMC has terminated its employment agreement with David Schroeder;

     (i)  Ashe Employment/Non-Compete Agreement: Michael Ashe has entered into a
          three year  employment and  non-competition  agreement with one of the
          Neptune Entities;

     (j)  Apogee Non-Compete Agreement:  The Apogee Companies,  Inc. has entered
          into a three year  non-competition  agreement  with one of the Neptune
          Entities;

     (k)  Disclosure  Statement:   Heritage  has  acknowledged  receipt  of  the
          Disclosure  and  Acknowledgement  Statement  in the form  attached  as
          Schedule R to this Agreement;

     (l)  CMC Asset Agreement:  Community Memorial Centers,  L.L.C.  ("CMC") has
          entered into an asset purchase  agreement with the Neptune Entities in
          respect of the sale of the assets of CMC (the "CMC Agreement");

     (m)  Merger Agreement:  CMC has entered into a merger agreement with one of
          the  Neptune  Entities  with  respect  to the  merger of the shares of
          Wilhelm Mortuary, Inc. (the "Merger Agreement"); and

     (n)  Opinion of Vendor's Attorney:  The Purchaser and Neptune have received
          legal  opinions  of  Heritage's  attorneys,  dated  as of the  date of
          Closing,  respecting the transactions  contemplated in this Agreement,
          consistent  with  standard  agreements  for the  purchase  and sale of
          funeral and cremation businesses.

     If any of the  conditions  contained  in this  Subsection  7.1 shall not be
     performed  or  fulfilled  at or  prior  to  the  Time  of  Closing  to  the
     satisfaction of the Purchaser and Neptune, acting reasonably, the Purchaser
     may, by notice to Heritage, terminate this Agreement and the obligations of
     Heritage, the Purchaser and Neptune under this Agreement, provided that the
     Purchaser may also bring an action against Heritage for damages suffered by
     the Purchaser where the  non-performance  or non-fulfilment of the relevant
     condition  is as a  result  of a  breach  of  covenant,  representation  or
     warranty  (as the same may be modified by a notice  pursuant to  Subsection
     3.15(b) by Heritage).  Any such condition may be waived in whole or in part
     by the Purchaser  without prejudice to any claims it may have for breach of
     covenant, representation or warranty

     7.2  Conditions  of  Closing  in Favour of  Heritage  : The  obligation  of
          Heritage  to  complete  the  sale  and  purchase  of  the  Assets  and
          Liabilities  is subject to the following  terms and conditions for the
          exclusive  benefit of  Heritage,  to be  fulfilled  or performed at or
          prior to the Time of Closing or waived in whole or in part by Heritage
          at its sole  discretion  without  prejudice to any rights Heritage may
          otherwise have:

<PAGE>

                                      -27-

     (a)  Representations and Warranties:  The representations and warranties of
          the Purchaser and Neptune  contained in this  Agreement  shall be true
          and correct at the Time of Closing,  with the same force and effect as
          if such  representations  and  warranties  were made at and as of such
          time and a certificate  of the Purchaser and Neptune dated the Closing
          Date to that  effect  shall  have been  delivered  to  Heritage,  such
          certificate  to be in form  and  substance  satisfactory  to  Heritage
          acting reasonably; and

     (b)  Covenants:  All  of  the  terms,  covenants  and  conditions  of  this
          Agreement  to be  complied  with or  performed  by the  Purchaser  and
          Neptune at or before the Time of Closing shall have been complied with
          or performed and a certificate  of the Purchaser and Neptune dated the
          Closing  Date to that effect  shall have been  delivered  to Heritage,
          such certificate to be in form and substance  satisfactory to Heritage
          acting reasonably.

     (c)  No Action or Proceeding:  No legal or regulatory  action or proceeding
          shall be pending or  threatened  by any Person to enjoin,  restrict or
          prohibit  the purchase  and sale of the Assets and  assumption  of the
          Liabilities contemplated hereby;

     (d)  Schroeder  Non-Compete  Agreement:  One of the  Neptune  Entities  has
          entered  into  a  three  year  non-competition  agreement  with  David
          Schroeder;

     (e)  Ashe Employment/Non-Compete Agreement: One of the Neptune Entities has
          entered into a three year  employment/non-competition  agreement  with
          Michael Ashe;

     (f)  Apogee Non-Compete Agreement:  One of the Neptune Entities has entered
          into a three year non-competition agreement with The Apogee Companies,
          Inc.;

     (g)  CMC Asset  Agreement:  The Purchaser and Neptune have entered into the
          CMC Agreement;

     (h)  Merger  Agreement:  The  Purchaser  and Neptune  have entered into the
          Merger Agreement; and

     (i)  Opinion of Purchaser's Attorney:  Heritage has received legal opinions
          from attorneys for the Purchaser and Neptune,  dated as of the date of
          Closing,  respecting the transactions  contemplated in this Agreement,
          consistent  with  standard  agreements  for the  purchase  and sale of
          funeral and cremation businesses.

     If any of the  conditions  contained  in this  Subsection  7.2 shall not be
     performed  or  fulfilled  at or  prior  to  the  Time  of  Closing  to  the
     satisfaction of Heritage, acting reasonably, Heritage may, by notice to the
     Purchaser and Neptune,  terminate  this  Agreement and the  obligations  of
     Heritage,  the Purchaser and Neptune  under this  Agreement,  provided that
     Heritage  may also bring an action  against the  Purchaser  and Neptune for
     damages suffered by Heritage where the non-performance or non-fulfilment of
     the   relevant   condition  is  as  a  result  of  a

<PAGE>

                                      -28-

     breach of covenant, representation or warranty (as the same may be modified
     by a notice  pursuant to Subsection  6.8 by the Purchaser or Neptune).  Any
     such  condition  may be  waived  in  whole or in part by  Heritage  without
     prejudice   to  any  claims   they  may  have  for   breach  of   covenant,
     representation or warranty.

7.3  Parties  Efforts : The parties shall use reasonable  commercial  efforts to
     satisfy the conditions contained in Section 7.

8    CLOSING ARRANGEMENTS

8.1  Place of Closing : The  Closing  shall take place at the Time of Closing at
     the Place of Closing.

8.2  Transfer : At the Time of Closing,  upon  fulfilment of all the  conditions
     set out in Section 7 that have not been waived in writing by the  Purchaser
     and Neptune or Heritage as the case may be,  Neptune will issue the Neptune
     Shares to Heritage and deliver same to Heritage's attorney.

8.3  Reconciliation  of  Pre-Paid  Accounts:   All  Pre-Paid  Accounts  will  be
     reconciled at the Closing and the cash  component of the Purchase  Price in
     the  CMC   Agreement   will  be   adjusted   as  required  to  effect  such
     reconciliation.

8.4  Further Assurances: Each party to this Agreement covenants and agrees that,
     from time to time  subsequent  to the Closing Date, it will, at the request
     and  expense  of  the  requesting  party,  execute  and  deliver  all  such
     documents,  including, without limitation, all such additional conveyances,
     transfers,  consents  and other  assurances  and do all such other acts and
     things as any other party to this Agreement,  acting  reasonably,  may from
     time to time  request be  executed  or done in order to better  evidence or
     perfect or effectuate  any provision of this  Agreement or of any agreement
     or  other  document  executed  pursuant  to  this  Agreement  or any of the
     respective obligations intended to be created by this Agreement.

9    SURVIVAL; INDEMNITY

9.1  Survival: The covenants, agreements,  representations and warranties of the
     parties hereto  contained in this Agreement or in any  certificate or other
     writing delivered  pursuant hereto or in connection  herewith shall survive
     the Closing,  subject to  Subsection  9.2.  Notwithstanding  the  preceding
     sentence, any covenant, agreement, representation or warranty in respect of
     which  indemnity may be sought under  Subsection 9.2 shall survive the time
     at which it would otherwise  terminate pursuant to the preceding  sentence,
     if notice of the  inaccuracy or breach thereof giving rise to such right to
     indemnity  shall have been given to the party  against whom such  indemnity
     may be sought prior to such time.

<PAGE>

                                      -29-

9.2  Indemnification:

     (a)  Heritage and the Key Executives  hereby indemnify the Neptune Entities
          from and  against  any and all losses,  liabilities,  damages,  costs,
          increases in insurance  premiums for policies  (comparable to existing
          coverage at the Closing Date) for renewals up to December 31, 2000 and
          expenses  of  any  kind  whatsoever   (including   without  limitation
          reasonable  expenses of investigation  and reasonable  attorney's fees
          and expenses in connection with any action, suit or proceeding and the
          costs of cross-claiming or claiming against third parties) ("Damages")
          which at any time or from time to time may be paid, incurred, asserted
          or suffered by the Neptune Entities (1) as a direct or indirect result
          of the operating of Heritage  and/or the  Business,  or the use of the
          Assets,  up to and  including  the Closing  Date  (provided  that such
          liability  is not the  result  of any  actions  taken  by the  Neptune
          Entities   after  the  Closing   Date)  or  (2)  arising  out  of  any
          misrepresentation or breach of warranty, covenant or agreement made or
          to be  performed  by Heritage or the Key  Executives  pursuant to this
          Agreement, provided, however as follows:

          (i)  no claims shall be made under this  Subsection  9.2(a) unless the
               cumulative  amount of all  claims  under this  Subsection  9.2(a)
               equals  or  exceeds  $100,000.00  and  equals  or  is  less  than
               $1,000,000.00; and

          (ii) no claims shall be made under this Subsection 9.2(a) after the 18
               month anniversary of the Closing Date.

     (b)  Neptune hereby indemnifies the Heritage Entities against and agrees to
          hold them harmless from any and all Damages which at any time and from
          time to time may be incurred or suffered by the Heritage  Entities (1)
          as a direct or indirect  result of the operating of the  Business,  or
          the use of the Assets,  after the  Closing  Date  (provided  that such
          liability is not the result of any actions taken by Heritage after the
          Closing Date) or (2) arising out of any misrepresentation or breach of
          warranty,  covenant  or  agreement  made  or to be  performed  by  the
          Purchaser or Neptune pursuant to this Agreement,  provided, however as
          follows:

          (i)  no claims shall be made under this  Subsection  9.2(b) unless the
               cumulative  amount of all  claims  under this  Subsection  9.2(b)
               equals  or   exceeds   $100,000.00,   save  and  except  for  the
               Liabilities  assumed  hereunder,  and  equals  or  is  less  than
               $1,000,000.00; and

          (ii) no claims shall be made under this Subsection 9.2(b) after the 18
               month anniversary of the Closing Date.

<PAGE>

                                      -30-

9.3  Procedures:

     (a)  Notice:  The  party  seeking   indemnification  under  Subsection  9.2
          ("Indemnified Party") shall give prompt notice to the party or parties
          against whom indemnity is or may be sought (the "Indemnifying  Party")
          of the assertion of any claim, or the commencement of any suit, action
          or proceeding  in respect of which  indemnity may be sought under such
          Subsection 9.2 (collectively, an "Indemnity Claim"). Such notice shall
          include the Indemnified  Party's reasonable  estimate of the potential
          amount of potential losses with respect to such Indemnity Claim;

     (b)  Indemnity Claim Not Involving Litigation:  If the Indemnity Claim does
          not involve a pending suit or proceeding,  then the Indemnifying Party
          shall first have a period of sixty (60) calendar days from the date of
          delivery of notice of an Indemnity  Claim to it (the "Cure Period") to
          cure,  settle or otherwise  resolve the Indemnity  Claim.  During such
          period the Indemnified Party shall provide the Indemnifying Party with
          such  information  and  documentation  as the  Indemnifying  Party may
          reasonably  request  to  assist  the  Indemnifying  Party  in  curing,
          settling  or  resolving  the  Indemnity   Claim.   Any  settlement  or
          resolution of such Indemnity  Claim and the continued  handling of any
          Indemnity  Claim which has not been cured,  settled or resolved within
          the Cure Period,  shall be handled in  accordance  with the balance of
          this Section 9;

     (c)  Defense of  Indemnity  Claim:  The  Indemnifying  Party shall  defend,
          contest  or  otherwise  protect  the  Indemnified  Party  against  any
          Indemnity Claim and shall control the defense and settlement  thereof.
          The Indemnified Party shall have the right, but not the obligation, to
          participate  at its own expense in the  defense  thereof by counsel of
          its own choice. In the event the Indemnifying  Party fails or refuses,
          within a reasonable  period of time after its receipt of notice of the
          Indemnity Claim to defend,  contest or otherwise  protect against such
          Indemnity Claim, then the Indemnified Party shall have the right to do
          so and to control the defense thereof; and

     (d)  Settlement of Indemnity Claim:

          (i)  If  the  Indemnifying  Party  has  assumed  the  defense  of  the
               Indemnity  Claim,  the  Indemnifying  Party  may pay,  settle  or
               compromise  such  Indemnity  Claim  without  the  consent  of the
               Indemnified  Party  provided  that  the  payment,  settlement  or
               compromise does not require the Indemnified  Party to take action
               or  refrain  from  taking   action  not   reasonable   under  the
               circumstances;

          (ii) If the  Indemnifying  Party  failed  or  refused  to  defend  the
               Indemnity Claim,  then the Indemnified Party shall have the right
               to pay,  settle  or  compromise  such  Indemnity  Claim  provided
               however  that it gives the  Indemnifying  Party at least  fifteen
               calendar  days  prior  written  notice of the  proposed  payment,
               settlement or compromise.  In such event, the Indemnifying  Party
               shall  again

<PAGE>

                                      -31-

               have the right to assume and control  the defense or  participate
               in the joint  defense  thereof  within  such  fifteen  day period
               provided the  Indemnifying  Party  provides  reasonably  adequate
               assurance to the  Indemnified  Party that adequate funds exist to
               fully  indemnify  the  Indemnified   Party  in  respect  of  such
               Indemnity Claim;

          (iii)Unless   the   Indemnifying   Party  has  failed  or  refused  to
               participate   in  the  defense  of  any  Indemnity   Claim,   the
               Indemnifying Party shall not be liable in respect of losses under
               Subsection  9.2 for any payment,  settlement or compromise of any
               Indemnity Claim effected without its consent, which consent shall
               not be unreasonably withheld; and

          (iv) The Indemnified Party shall cooperate with the Indemnifying Party
               in executing any settlement documents, including releases, as may
               be reasonably requested by the Indemnifying Party.

9.4  Exclusivity  After the Closing,  Subsection  9.2 will provide the exclusive
     remedy for any  Indemnity  Claim.9.5Right  to Set-Off : The  Purchaser  and
     Neptune have the right to set-off any amount owed by Heritage to any of the
     Neptune Entities pursuant to Subsection 9.2 against any money due and owing
     to Heritage from the Purchaser or Neptune under this or any other agreement
     between any of the Neptune Entities and Community Memorial Centers, L.L.C.,
     Wilhelm  Mortuary,  Inc.,  Heritage,  David Schroeder,  Michael Ashe or The
     Apogee Companies, Inc. provided, however, as follows:

9.5  Right to Set-Off:  The  Purchaser and Neptune have the right to set-off any
     amount  owed  by  Heritage  to any  of the  Neptune  Entities  pursuant  to
     Subsection  9.2  against  any  money  due and  owing to  Heritage  from the
     Purchaser or Neptune under this or any other  agreement  between any of the
     Neptune Entities and Community Memorial Centers,  L.L.C., Wilhelm Mortuary,
     Inc., Heritage, David Schroeder, Michael Ashe or The Apogee Companies, Inc.
     provided, however, as follows:

     (a)  the Purchaser  and/or  Neptune give written  notification  to Heritage
          prior to set-off of the amount of the set-off (the "Set-off  Notice");
          and

     (b)  Heritage shall have the right, to be exercised within thirty (30) days
          from the date the Set-off Notice is delivered to Heritage,  to pay the
          Purchaser or Neptune any such set-off amount in immediately  available
          funds and so satisfy such obligation.

10   GUARANTEE

Neptune  hereby  unconditionally  guarantees  each and every  obligation  of the
Purchaser arising from or under this Agreement. If the Purchaser should, for any
reason,  fail to pay or  perform  any  obligation,  indebtedness,  or  liability
arising  out of or  pertaining  to this  Agreement,  Neptune  promises to pay or
perform  the same upon  demand.  Neptune  waives  notice of  acceptance  in this
guaranty and also presentment, demand, protest, notice of protest, and notice of
dishonor of any obligation arising under this Agreement. No extension of time or
other indulgence granted by Heritage to the Purchaser will release or affect the
obligation  of  Neptune.  No  omission  or  delay  on the  part of  Heritage  in
exercising  any rights  hereunder  or in taking any action to collect or enforce
payment of any obligation  arising under this Agreement will be a waiver of such
right or release or affect the

<PAGE>

                                      -32-

obligation  of Neptune  hereunder.  This  guaranty  is given for the  benefit of
Heritage.  The Purchaser  and Neptune shall be jointly and severally  liable for
said obligations, indebtedness, or liabilities.

11   GENERAL MATTERS

11.1 Governing  Law and  Arbitration:  This  Agreement  shall be governed by and
     construed   in   accordance   with  the  laws  of  the  State  of   Oregon.
     Notwithstanding  the fact that one or more of the parties to this Agreement
     is now or may become a resident or citizen of a different state, all of the
     terms and conditions set forth herein shall be governed by and construed in
     accordance with the laws of the State of Oregon. Any dispute arising out of
     or in connection with this Agreement,  including any question regarding its
     existence,  validity  or  termination,  shall be  referred  to and  finally
     resolved by  arbitration  under the rules of commercial  arbitration of the
     American Arbitration  Association which rules are deemed to be incorporated
     by reference into this clause.  The number of arbitrators shall be one. The
     place of arbitration shall be Portland, Oregon. The language of arbitration
     shall be English.  The parties  shall be entitled to conduct  discovery  in
     accordance with the Federal Rules of Civil Procedure, subject to limitation
     by the  arbitrator to secure just and efficient  resolution of the dispute.
     If the amount in controversy  exceeds $10,000,  the  arbitrator's  decision
     shall include a statement specifying in reasonable detail the basis for and
     computation of the amount of the award, if any. The parties expressly waive
     and forego any right to punitive, exemplary or other similar damages unless
     an  applicable   statute  requires  the  award  of  such  damages  or  that
     compensatory  damages be increased in a specified manner. This provision is
     not  intended  to apply to any  award  of  arbitration  costs to a party to
     compensate for dilatory or bad faith conduct in the arbitration pursuant to
     this paragraph. The substantially prevailing parties shall also be entitled
     to an award of their costs and reasonable  attorney's  fees.  Judgment upon
     the  arbitration  award  may be  entered  in  any  court  having  competent
     jurisdiction.  Nothing,  herein, however, shall prevent a party from resort
     to a court of competent  jurisdiction in those  instances where  injunctive
     relief may be appropriate.

11.2 Entire Agreement;  Amendment:  Except as may be otherwise  expressly agreed
     between the parties in writing,  this  Agreement,  including any agreements
     contemplated  herein,  constitutes the entire agreement between the parties
     pertaining  to the  purchase and sale of the Assets and  assumption  of the
     Liabilities and there are no oral statements,  warranties,  representations
     or other  agreements  between or among the parties in  connection  with the
     purchase and sale of the Assets and assumption of the Liabilities except as
     specifically  set forth or  referred  to herein.  No  amendment,  waiver or
     termination of this Agreement  shall be binding unless  executed in writing
     by the party or parties to be bound thereby.  No waiver of any provision of
     this  Agreement  shall be deemed or shall  constitute a general waiver or a
     waiver  of any other  provision  nor shall  any such  waiver  constitute  a
     continuing waiver unless otherwise  expressly  provided nor estop any party
     from  demanding  that the other  parties  fully  perform all  promises  and
     obligations  contained herein and shall in no way affect any party's rights
     to enforce the same. A waiver by any party of any breach of this  Agreement
     shall  not be held to be a waiver of any  succeeding  breach or a waiver of
     this non-waiver clause.

<PAGE>

                                      -33-

11.3 Assignment:  Heritage  will not assign their  interests  in this  Agreement
     without  prior written  consent of Neptune.  The Purchaser and Neptune will
     not assign their interests in this Agreement  without prior written consent
     of Heritage.

11.4 Public Notices:  Except as required by applicable law, regulatory authority
     or any listing or trading agreement, no press release or other announcement
     concerning  this  transaction  shall be made by Heritage,  the Purchaser or
     Neptune  without the prior approval of the others,  such approval not to be
     unreasonably withheld.

11.5 Confidential Information:  Confidential Each of the parties hereto covenant
     to hold in strict  confidence all  information  obtained in connection with
     the  transactions  which are the subject matter of this  Agreement.  If the
     purchase and sale of the Assets and  assumption of the  Liabilities  is not
     consummated,  this covenant  shall  continue in full force and effect.  All
     confidentiality  obligations  of the  Purchaser and Neptune with respect to
     Heritage shall cease upon Closing, provided,  however, that neither Neptune
     nor the  Purchaser  shall reveal the details of any contracts of employment
     between  either of them and the Key  Executives  without the prior  written
     consent  of the  Key  Executives,  other  than  as may  be  required  to be
     disclosed  by  law  and  other  than  information  that  becomes  generally
     available to the public other than as a result of a disclosure  by Neptune,
     the  Purchaser  or  their  representatives.  Notwithstanding  the  Closing,
     Heritage covenants to maintain as confidential all confidential information
     respecting the Purchaser and Neptune and Heritage in Heritage's  possession
     prior to  Closing  and all  information  obtained  in  connection  with the
     transactions  which are the subject matter of this Agreement  including all
     information  concerning,  Heritage, the Purchaser or Neptune other than any
     contracts of employment and  non-compete  agreements  between the Purchaser
     and Neptune and the Key Executives or as may be required to be disclosed by
     law and other than  information  that  becomes  generally  available to the
     public  other  than  as a  result  of  a  disclosure  by  Heritage  or  its
     representatives.

11.6 Non-Waiver:  No  investigations  made by or on behalf of the  Purchaser  or
     Neptune at any time shall have the effect of waiving, diminishing the scope
     of or otherwise  affecting any representations or warranties made herein or
     pursuant hereto. No investigations  made by or on behalf of Heritage at any
     time  shall  have  the  effect  of  waiving,  diminishing  the  scope of or
     otherwise  affecting  any  representations  or  warranties  made  herein or
     pursuant hereto.

11.7 Indemnification  in Respect of Brokers or Agents:  Heritage shall indemnify
     and save  harmless the Purchaser and Neptune from and against any claim for
     commission  or other  remuneration  payable or alleged to be payable to any
     broker,  agent or other intermediary who claims to be so entitled by virtue
     of a contract or other  arrangement  with Heritage in  connection  with the
     transaction  contemplated herein. The Purchaser and Neptune shall indemnify
     and save  harmless  Heritage  and the Key  Executives  from and against any
     claim for commission or other remuneration payable or alleged to be payable
     to any broker,  agent or other intermediary who claims to be so entitled by
     virtue of a contract or other  arrangement with the Purchaser or Neptune in
     connection with the transaction contemplated herein.

<PAGE>

                                      -34-

11.8 Expenses: All costs and expenses incurred in connection with this Agreement
     and the  transactions  contemplated  hereby  shall  be  paid  by the  party
     incurring such expense. The Purchaser and Neptune shall not bear any legal,
     accounting or other costs  incurred  Heritage.  Heritage shall not bear any
     legal, accounting or other costs incurred by the Purchaser or Neptune.

11.9 Notices:  Any notice or other  communication  required or  permitted  to be
     given  hereunder  shall be in writing and  delivered  or sent by  overnight
     mail,  overnight delivery or telefax and, if telefaxed,  shall be deemed to
     have been  received on the next  Business  Day  following  transmittal  and
     acknowledgment  of  receipt  by  the  recipient's  telefax  machine  or  if
     delivered  by hand shall be deemed to have been  received at the time it is
     delivered.  Notices  addressed to an  individual  shall be validly given if
     left on the premises  indicated  below.  Notice of change of address  shall
     also be  governed  by this  Subsection  .  Notices  shall be  delivered  or
     addressed as follows:

     If to the Purchaser and Neptune:

     Neptune Management Corp.
     Neptune Society
     3500 West Olive, Suite 1430
     Burbank, CA 91505

     If to Heritage or the Key Executives:

     c/o The Apogee Companies, Inc.
     4444 Lakeside Drive, Suite 340
     Burbank, CA 91505
     Facsimile: (818) 556-6994

     With a copy to:

     Steven D. Adler, Esq.
     Attorney at Law
     5420 S.W. Westwood View
     Portland, OR 97201-2770

     Any party may give written  notice of change of address in the same manner,
     in  which  event  such  notice  shall  thereafter  be  given to it as above
     provided at such changed address.

11.10 Time of the Essence: Time shall be of the essence of this Agreement.

11.11 Severability:  If any covenant, obligation or agreement of this Agreement,
      or the  application thereof to any Person or  circumstance  shall,  to any
      extent, be invalid or unenforceable, the remainder of this Agreement or
      the application of such  covenant, obligation or agreement to  Persons  or
      circumstances other  than  those  as  to  which  it  is  held  invalid  or
      unenforceable, shall not be affected thereby and each covenant, obligation
      and agreement of this Agreement shall be separately  valid and enforceable
      to the fullest extent permitted by the law.

<PAGE>

                                      -35-

11.12 Counterparts: This   Agreement   may  be   executed   in  any  number  of
      counterparts, each of  which  when  delivered  shall  be  deemed  to be an
      original and all of  which  together  shall  constitute  one and the  same
      document.  A signed facsimile or telefaxed copy of this Agreement shall be
      effectual and valid proof of execution and delivery

11.13 Binding  Effect:  he  provisions  of this  Agreement  shall  inure  to the
      benefit of and be binding on the parties, their successors,  assigns,  and
      legal  representatives.  The  term "successor"  includes  any  Person  who
      succeeds  to any rights or obligations  under this  Agreement,  whether by
      merger,  consolidation, transfer of all or  substantially  all assets,  or
      otherwise.

11.14 Attorney's Fees:  In the  event the  services  of an  attorney  at law are
      necessary to enforce any of the terms of this  Agreement or to resolve any
      disputes arising  hereunder outside the confines of Subsection 11.1 above,
      the prevailing party shall be entitled to recover its costs and reasonable
      attorney's fees from the losing party as determined at trial or on appeal.

11.15 Third-Party Beneficiaries:  The  provisions of this Agreement are intended
      solely for the benefit of the parties  hereto and shall create no rights
      or obligations enforceable by any third party, including  creditors of any
      party, except as otherwise provided herein or by applicable law.

IN WITNESS  WHEREOF the parties  hereto have executed  this  Agreement as of the
date first hereinabove written.

NEPTUNE ACQUISITION, INC.                  THE NEPTUNE SOCIETY, INC.

Per: -----------------------------         Per: -----------------------------
     Authorized Signatory                       Authorized Signatory

HERITAGE MEMORIAL SOCIETY
L.L.C.

Per: -----------------------------
     Authorized Signatory

<PAGE>

                                      -36-

SIGNED, SEALED AND DELIVERED by         )
DAVID SCHROEDER in the presence of:     )
                                        )
----------------------------------------)
Witness                                 )
                                        )
----------------------------------------)  -----------------------------------
Address                                 )  David Schroeder
                                        )
----------------------------------------)
Occupation

SIGNED, SEALED AND DELIVERED by         )
MICHAEL ASHE in the presence of:        )
                                        )
----------------------------------------)
Witness                                 )
                                        )
----------------------------------------)  -----------------------------------
Address                                 )  Michael Ashe
                                        )
----------------------------------------)
Occupation

<PAGE>

                                      -37-

                                  Schedule "A"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                    See Attached List of Insurance Policies
                    ---------------------------------------

<PAGE>

                                      -38-

                                  Schedule "B"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                           List of Intangible Assets
                           -------------------------

1.   Trade  Names:  Heritage  Memorial,   Heritage  Memorial  Society,  Heritage
                    Memorial Cremation Society,  The Heritage Society,  Heritage
                    Cremation Society

<PAGE>

                                      -39-

                                  Schedule "C"

           to the Heritage Asset Purchase Agreement dated July 5, 2000
           -----------------------------------------------------------

                           List of Land and Buildings
                           --------------------------

Description         Nature of Interest      Base Rent/Month   Expiry  Renewal
                                                               Date

6637 SE Milwaukie   Use of Real Property       n/A              n/a     n/a
Ave., Portland, OR  and Improvements

<PAGE>

                                      -40-

                                  Schedule "D"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                             List of Leased Assets
                             ---------------------

In Agreement with           Nature of Lease      Total           Expiry Date
                                                 Payments
                                                 per Month

Bronson Mini Storage        Archives Storage       $147.00         month to
                                                                   month

Macke Water Systems         Water Cooler            $30.00         n/a

Francotyp-Postalia, Inc.    Postage Equipment       $36.00 (yr
                                                    1); $41.25
                                                    (yr 2);
                                                    $46.50 (yr 3)

Pitney Bowes                Postage Equipment       $380.00        June, 2002
                                                    (quarterly)

TRM                         Photo Copy Machine      $125.00        April 5, 2004

<PAGE>

                                      -41-

                                  Schedule "E"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                    List of Other Operating and Fixed Assets
                    ----------------------------------------

Off-site Bronson Street Storage Facility
----------------------------------------
2 Metal four drawer filing cabinets
2 Metal two drawer filing cabinets
1 Large erasable white death board
Misc. cardboard file boxes of archive case files 1979-1997
2 Rear seats from first call vans

Chapel Loft Storage
-------------------
5 Metal four drawer vertical pre-need filing cabinets
3 Open metalfile racks
1 Metal four drawer filing cabinet
1 Metal two drawer filing cabinet
1 Wood bookshelves
1 Open small metal file rack Numerous printed supplies

Funeral Directors Office
------------------------
2 Wood Desk
2 Wood computer desks
1 Wood printer table
1 Wood typewriter stand
6 Swivel desk chairs
2 Wood two drawer underdesk file cabinets
2 HP monitors
2 HP computer towers
1 Oki laser printer
1 HP Inkjet  printer
1 HP Scanner

<PAGE>

                                      -42-

2 Wood desktop filers
1 IBM typewriter
6 Plastic floor mat protectors
1 Window mounted AC unit
1 TV monitor
1 Office fan on metal stand
3 Calculators

Kitchen
-------
1 Microwave
1 Metal four drawer filing cabinet
1 Paper cutter
1 Metal five drawer vertical filing cabinet
Misc. Office supplies - pens - tape - paper clips - rubber bands

Arrangement Office
------------------
1 Glass conference table
3 Wood rolling conference chairs
2 Wall urn displays
2 Urn pedestals
1 Wood two drawer file cabinet
1 Picture

<PAGE>

                                      -43-

                                  Schedule "F"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                    See Attached List of Pre-Need Contracts
                    ---------------------------------------

<PAGE>

                                      -45-

                                  Schedule "G"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                            List of Specified Assets
                            ------------------------

1.   Power Pack Model II IE43-PP11 Retort, Serial #0740997

<PAGE>

                                      -45-

                                  Schedule "H"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                      See Attached List of Trust Accounts
                      -----------------------------------

<PAGE>

                                      -46

                                  Schedule "I"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

            See Attached Unaudited Financial Statements of Heritage
            -------------------------------------------------------

<PAGE>

                                      -47-

                                  Schedule "J"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                                 Not Applicable
                                 --------------

<PAGE>

                                      -48-

                                  Schedule "K"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                                 Not Applicable
                                 --------------

<PAGE>

                                      -49-

                                  Schedule "L"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                             List of Bank Accounts
                             ---------------------

1.   U.S.  Bank,  Portland,  Oregon  under name of  Heritage  Cremation  Society
     (Account Number: 1-536-0703-3021)

<PAGE>

                                      -50-

                                  Schedule "M"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                  List of Employees and Employee Benefit Plans
                  --------------------------------------------

Name                  Position                       Estimated 1999 Compensation
----                  --------                       ---------------------------
Benjamin Ashe         Apprentice Funeral Provider              $24,960
Jo Anne Trapp         Receptionist                           $18,144 (Part Time)

All  employees  receive a health  benefits  package.  As at  November  24,  1998
Heritage offered bonuses, on the 1999 fiscal year end financial achievements, to
Managers  (3.5%  EBITDA),  Funeral  Director Staff (1% EBITDA) and Support Staff
(1/2 of 1% EBITDA).  Bonuses are only payable upon certain conditions being met.
(i.e.  accounts  receivable do not exceed  $60,000,  pre-need sales amount to at
least  $500,000 and an EBITDA  amount of $299,276 is reached) on a  consolidated
basis with Wilhelm Mortuary, Inc.

<PAGE>

                                      -51-

                                  Schedule "N"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                           List of Material Contracts
                           --------------------------

1.   Employee Handbook

2.   1999 Manager's Bonus Criteria

3.   1999 Funeral Director Staff Bonus Pool

4.   1999 Support Staff Bonus Pool

5.   Agreement between OregonLive and Heritage dated November 16, 1999 (Heritage
     Website)

6.   Agreement Not To Compete  between The Prestige  Group,  Inc. and Charles T.
     Martin dated March 26, 1997

7.   Consulting Agreement between The Prestige Group, Inc. and Charles T. Martin
     dated March 26, 1997

8.   Option Agreement from The Heritage Society,  Inc. and Charles T. Martin, in
     favor of The Prestige Group, Inc. dated March 26, 1997

9.   Agreement between Heritage Memorial Society,  L.L.C. and American Funeral &
     Cemetery Trust Services dated July 08, 1999

10.  Crematory System Lease between The Prestige Group,  Inc. and Oregon Funeral
     Service, Inc. dated December 1, 1997

<PAGE>

                                      -52-

                                  Schedule "O"

           to the Heritage Asset Purchase Agreement dated July 5, 2000
           -----------------------------------------------------------

                                 Not Applicable
                                 --------------

<PAGE>

                                      -53-

                                  Schedule "P"

          to the Heritage Asset Purchase Agreement dated July 5, 2000
          -----------------------------------------------------------

                               Required Consents
                               -----------------

Contractual Consents
--------------------

1.   Assignment of the leases described in Schedule D

2.   Assignment  of the  Material  Contracts  described in items 5 through 11 in
     Schedule N

Regulatory Consents
-------------------

3.   State of Oregon  Mortuary & Cemetery Board  Immediate  Disposition  Company
     license re: Heritage Memorial

<PAGE>

                                      -54-

                                  Schedule "Q"

           to the Heritage Asset Purchase Agreement dated July 5, 2000
           -----------------------------------------------------------

                      See Attached Certificate of Investor
                      ------------------------------------

<PAGE>

                                      -55-

                                  Schedule "R"

           to the Heritage Asset Purchase Agreement dated July 5, 2000
           -----------------------------------------------------------

             See Attached Disclosure and Acknowledgement Statement
             -----------------------------------------------------EXHIBIT 10.27

--------------------------------------------------------------------------------
                                Agency Agreement
--------------------------------------------------------------------------------

This Agreement is dated for reference July 31, 2000 (the "Agreement").

BETWEEN

     THE NEPTUNE SOCIETY, INC. of 3500 W. Olive, Suite 1430, Burbank, California

                                                                 (the "Company")

AND

     STANDARD  SECURITIES  CAPITAL  CORPORATION,  24 Hazelton  Avenue,  Toronto,
     Ontario M5R 2E2

                                                                   (the "Agent")

WHEREAS:

     A.   The Company  desires to privately  sell up to 500,000 shares of Common
          Shares at US$14.00 per share; and

     B.   The Company  desires to appoint the Agent to  distribute up to 500,000
          Common Shares by private placement, and the Agent is willing to accept
          the appointment on the terms and conditions of this Agreement.

THE PARTIES to this Agreement therefore agree:

DEFINITIONS

1    Unless expressly  provided  otherwise,  where used in this Agreement or any
     schedule  hereto,  the following  terms shall have the following  meanings,
     respectively:

     1.1  "1933 Act" means the United States Securities Act of 1933, as amended;

     1.2  "Agent" means Standard Securities Capital Corporation;

     1.3  "Agency Fee" means the cash fee of U.S.$75,000 payable to the Agent in
          connection with the Private Placement;

<PAGE>

     1.4  "Applicable  Securities Laws" means,  collectively,  the 1933 Act, the
          Exchange  Act,  and all  applicable  regulations,  rules,  rulings and
          orders made thereunder and the securities  legislation,  policies, and
          rules of each other relevant  jurisdiction in which the Securities are
          offered and/or sold;

     1.5  "Closing  Date"  means July 31, 2000 or such other date as the Company
          and the Agent may agree and in any event not later than July 31, 2000;

     1.6  "Common  Shares means the 500,000  Common Shares in the capital of the
          Company with a par value of U.S. $0.002 each;

     1.7  "Company" means The Neptune Society, Inc.;

     1.8  "Directed Selling Efforts" means "Directed selling efforts" as defined
          in Rule 902(c) of Regulation S of the 1933 Act;

     1.9  "Disclosure  Schedule" means the Disclosure  Schedule  provided by the
          Company to the Agent in connection with Section 19 of this Agreement;

     1.10 "Effective Date" means the first day that the  Registration  Statement
          becomes effective to register the resale of the Placement Shares;

     1.11 "Exchange  Act" means the United  States  Securities  Exchange  Act of
          1934, as amended;

     1.12 "Finder" means Systematic Investments  Establishment,  a Liechtenstein
          company;

     1.13 "Finder's  Fee" means the fee of 150,000 Common Shares to be issued to
          the Finder as a fee in connection with the Private Placement;

     1.14 "Initial Filing Date" means the date which is 90 days from the date of
          the Closing Date;

     1.15 "Issue Price" means US$14.00 per Common Share;

     1.16 "Material Adverse Effect" shall mean that such event, change or effect
          which the Agent reasonably concludes is, in the aggregate,  materially
          adverse to the business,  operations,  prospects,  properties,  assets
          (including  intangible  assets),   liabilities  (including  contingent
          liabilities),  condition (financial or other) or results of operations
          of the Company and its subsidiaries taken as a whole or the ability of
          the  Company  to  consummate  the  transactions  contemplated  by this
          Agreement; provided,

                                                                               2
<PAGE>

     however  that  Material  Adverse  Effect shall not be deemed to include the
     impact of (a) any change in United  States  Generally  Accepted  Accounting
     Principles,  (b) any change in general economic  conditions or the industry
     in which the  Company  is  engaged  in  business,  or (c) the effect of the
     transactions  contemplated  hereby or  compliance  by the Company  with the
     provisions  of this  Agreement  on the  business,  financial  condition  or
     results of operations of the Company;

     1.17 "Placement  Shares" means the 500,000  Common Shares to be offered and
          sold in the Private Placement, and where the context permits, includes
          the  35,715  Common  Shares  to be  offered  and  sold in the  Private
          Placement over-allotment.

     1.18 "Private  Placement"  means the sale of the Common Shares on the terms
          and conditions of this Agreement;

     1.19 "Regulation  S" means  Regulation  S adopted by the SEC under the 1933
          Act;

     1.20 "Restricted  Period"  means  the one  year  period  commencing  on the
          Closing Date;

     1.21 "SEC" means the United States Securities and Exchange Commission;

     1.22 "Securities" means the Placement Shares;

     1.23 "Share   Certificates"   means  the   certificates   of  the   Company
          representing  the Placement Shares to be issued on the Closing Date in
          the names and denominations  reasonably  requested by the Agent or the
          Subscribers;

     1.24 "Subscribers"  means the  purchasers  of the  Placement  Shares in the
          Private Placement;

     1.25 "Subscription  Agreement" means the agreement to be duly completed and
          signed by the Purchasers in connection  with the sale of the Placement
          Shares;

     1.26 "United  States" means the United States of America,  its  territories
          and possessions,  any State of the United States,  and the District of
          Columbia; and,

     1.27 "U.S.  Person"  means a "U.S.  Person" as that term is defined in Rule
          902(o) of Regulation S of the 1933 Act.

APPOINTMENT OF AGENT - NATURE OF TRANSACTION

2    The Company appoints the Agent as its exclusive agent in Canada to solicit,
     on a commercially reasonable best efforts basis, offers to purchase 500,000
     Placement Shares at US$14.00 per share.

                                                                               3
<PAGE>

3    The Agent accepts the  appointment and agrees to act as the exclusive agent
     of the Company and to use  commercially  reasonable  best efforts  basis to
     find and  introduce  to the Company  potential  investors  to purchase  the
     Placement Shares at a purchase price of US$14.00 per Common Share, it being
     understood that the sales of such Placement  Shares will take place outside
     the United States.

4    Each Subscriber shall purchase the Placement Shares under an exemption from
     registration  under  Applicable  Securities Laws. The Agent will notify the
     Company  with respect to the  identity of each such  Subscriber  as soon as
     practicable and with a view to leaving sufficient time to allow the Company
     to secure compliance with all relevant  statutory  requirements  related to
     the offer and sale of the Placement Shares.

AGENT'S FEE AND FINDER'S FEE

5    In  consideration of the services to be rendered by the Agent in connection
     with the Private Placement and the transactions  contemplated  herein,  the
     Company  shall pay to the Agent the Agency  Fee,  which shall be payable in
     full from the proceeds of the Private Placement, on the Closing Date.

6    In consideration of the services to be rendered by the Finder in connection
     with the Private Placement and the transactions  contemplated  herein,  the
     Company  shall pay to the  Finder's  Fee to the Finder.  The Company  shall
     issue to the Finder,  the  Finder's  Fee no later than three days after the
     Closing  Date  upon  receipt  of  a  completed  Representation  Letter,  in
     substantially the form attached hereto as Exhibit A, from the Finder.

OFFERING  RESTRICTIONS

7    The Company  represents and warrants to, and covenants and agrees with, the
     Agent as follows:

     7.1  Neither the Company nor any of its  affiliates,  nor any person acting
          on their behalf, has made or will make:

          7.1.1     any offer to sell,  or any  solicitation  of an offer to buy
                    any  Securities  to a U.S.  Person or a person in the United
                    States, or

          7.1.2     any sale of Securities unless, at the time the buy order was
                    or will have been  originated,  the purchase was outside the
                    United States or the Company, its affiliates, and any person
                    acting on its or their behalf  reasonably  believed that the
                    purchaser was outside the United States;

     7.2  During  the  period  in which the  Securities  are  offered  for sale,
          neither the Company

                                                                               4
<PAGE>

          nor any of its  affiliates,  nor any  person  acting  on its or  their
          behalf  has made or will  make any  Directed  Selling  Efforts  in the
          United  States,  or has taken or will take any action that would cause
          the exemptions  afforded by Regulation S to be unavailable  for offers
          and sales of the Securities;

     7.3  The Company  undertakes and agrees that it will refuse to register any
          transfer of any Securities offered and sold pursuant to this Agreement
          in reliance upon  Regulation S unless such  Securities are transferred
          in  accordance  with the  provisions  of  Regulation  S,  pursuant  to
          registration under the 1933 Act or pursuant to an available  exemption
          for the registration under the 1933 Act;

     7.4  Neither the Company nor any of its predecessors or affiliates has been
          subject to any order,  judgment,  or decree of any court of  competent
          jurisdiction  temporarily,  preliminary or permanently  enjoining such
          person for failure to comply with Rule 503 of  Regulation D concerning
          the filing of a notice of sales on Form D;

     7.5  Neither the Company,  any of its  affiliates  nor any person acting on
          its or their behalf have engaged or will engage in any form of general
          solicitation  or  general  advertising  (as  the  terms  are  used  in
          Regulation  D under the 1933 Act) with  respect  to offers or sales of
          the  Securities  in  the  United  States,  including   advertisements,
          articles,  notices or other communications published in any newspaper,
          magazine or similar media,  or broadcast over radio or television,  or
          any seminar or meeting  whose  attendees  have been invited by general
          solicitation or general advertising;

     7.6  The Company is not an "investment  company"  within the meaning of the
          United States Investment Company Act of 1940; and

     7.7  Except with  respect to the offer and sale of the  Securities  offered
          hereby,  the Company has not, since January 1, 2000, sold, offered for
          sale or solicited an offer to buy any of its  securities in the United
          States or to a U. S Person in a transaction  which, if integrated with
          this  offering of  Securities,  would  result in a  violation  of this
          registration requirement of applicable U.S. securities laws.

8    The Agent  represents  and warrants to, and covenants and agrees with,  the
     Company as follows:

     8.1  The Agent  acknowledges  that the Securities  have not been registered
          under the 1933 Act and that such securities are being offered and sold
          outside the United  States in reliance  upon Rule 903 of  Regulation S
          under the 1933 Act;

     8.2  Neither the Agent nor any of its  affiliates  nor any person acting on
          the Agent's behalf or on behalf of any of their affiliates has made or
          will make:

          8.2.1     any  offer to sell or any  solicitation  of an offer to buy,
                    any  Securities  to any

                                                                               5
<PAGE>

                    U.S.  Person or person in the United States,  or any sale of
                    Securities  to any  purchaser  unless,  at the  time the buy
                    order was or will have been  originated,  the  purchaser was
                    outside  the United  States,  or such  Agent,  affiliate  or
                    person acting on behalf of either  reasonably  believed that
                    such purchaser was outside the United States;

          8.2.2     any  Directed  Selling  Efforts  in the United  States  with
                    respect to the Securities; or, 1.1.1

          8.2.3     any offer to sell or any solicitation of an offer to buy, by
                    any form of general  solicitation or general advertising (as
                    those terms are used in  Regulation D under the 1933 Act) or
                    in any manner involving a public offering within the meaning
                    of Section 4(2) of the 1933 Act, any of the Securities;

     8.3  At or prior to confirmation of sale of the Securities,  the Agent will
          send to each  distributor  (as  defined in  Regulation  S),  dealer or
          person receiving a selling concession,  fee or other remuneration that
          purchases  Securities  during the Restricted  Period a confirmation or
          notice to substantially the following effect:

               "The  Securities   have  not  been  registered   under  the  U.S.
               Securities Act of 1933, as amended (the  "Securities  Act"),  and
               may not be offered or sold within the United States or to, or for
               the  account or benefit  of a U.S.  persons  (i) as part of their
               distribution  at any time or (ii) otherwise  until one year after
               the later of the  commencement  of the  offering  and the closing
               date,  except in either case in accordance  with Regulation S (or
               Rule 144A, if available)  under the  Securities  Act.  Terms used
               herein have the meaning given to them in Regulation S."

     8.4  The Agent agrees that neither it nor any of its affiliates will engage
          in any hedging  transactions with respect to the Securities during the
          Restricted Period.

     8.5  The  Agent  agrees  that  neither  it nor any of its  affiliates  will
          solicit  offers to  purchase or sell the  Securities  so as to require
          registration  thereof or filing of a  prospectus  or similar  document
          with respect thereto under the laws of any jurisdiction.

     8.6  The Agent covenants and agrees that offers and sales shall be effected
          in accordance and compliance with Applicable Securities Laws and shall
          be effected in such manner so as not to: (i) require  registration  of
          the  Securities,  or the filing of a prospectus or other document with
          respect  thereto;  or  (ii)  subject  the  Company  to any  continuous
          disclosure  of similar  reporting  requirements  under the laws of any
          jurisdiction  in which an offer or a sale of the Securities is made or
          in the United States.

                                                                               6
<PAGE>

RESALE RESTRICTIONS

9    The Agent further  acknowledges  and agrees that the Securities may also be
     subject  to resale  restrictions  in  jurisdictions  outside  of the United
     States and Canada of which the Company makes no representations or promises
     to  qualify  the  Common  Shares  for  sale  or  resale  in  or  from  such
     jurisdictions.

10   The Agent  acknowledges and agrees that the Share  Certificates will bear a
     legend in substantially the following form:

     "THE  SECURITIES  REPRESENTED  HEREBY  HAVE NOT BEEN  REGISTERED  UNDER THE
     UNITED  STATES  SECURITIES  ACT OF 1933,  AS AMENDED (THE "U.S.  SECURITIES
     ACT"),  AND MAY BE OFFERED,  SOLD OR OTHERWISE  TRANSFERRED ONLY (A) TO THE
     COMPANY,  (B)  OUTSIDE  THE UNITED  STATES IN  ACCORDANCE  WITH RULE 904 OF
     REGULATION S UNDER THE U.S. SECURITIES ACT, IF AVAILABLE, AND IN COMPLIANCE
     WITH ANY  APPLICABLE  STATE  SECURITIES  LAWS, (C) PURSUANT TO AN EXEMPTION
     FROM  REGISTRATION  UNDER  THE U.S.  SECURITIES  ACT  PROVIDED  BY RULE 144
     THEREUNDER,  IF APPLICABLE,  AND IN COMPLIANCE  WITH ANY  APPLICABLE  STATE
     SECURITIES  LAWS,  OR (D) WITH THE PRIOR  WRITTEN  CONSENT OF THE  COMPANY,
     PURSUANT TO ANOTHER EXEMPTION FROM REGISTRATION  UNDER THE U.S.  SECURITIES
     ACT  AND  ANY  APPLICABLE  STATE  SECURITIES  LAWS.  HEDGING   TRANSACTIONS
     INVOLVING THE SECURITIES  REPRESENTED HEREBY MAY NOT BE CONDUCTED UNLESS IN
     COMPLIANCE WITH U.S. SECURITIES LAWS."

CLOSING AND CLOSING DOCUMENTS

11   The  Closing  will take  place at 1:00 p.m.  (Toronto  time) on each of the
     Closing Dates.

12   If the Company has satisfied all of its  obligations  under this Agreement,
     the Agent will,  on the Closing,  pay the  proceeds to the Company  against
     delivery of the Share Certificates.

REPRESENTATIONS, WARRANTIES AND COVENANTS OF THE AGENT

13   The Agent covenants with the Company that it will:

     13.1 not  solicit  offers to  purchase  or sell the Common  Shares so as to
          require  registration  thereof or filing of a prospectus  with respect
          thereto under, or as to knowingly breach in any material respect,  the
          laws of any jurisdiction  including,  without  limitation,  the United
          States of  America,  or any  state  there  of,  Canada  or the  United
          Kingdom,  and

                                                                               7
<PAGE>

          not  solicit  offers  to  purchase  or sell the  Common  Shares in any
          jurisdiction  outside of the USA where the solicitation or sale of the
          Common Shares would result in any ongoing  disclosure  requirements in
          such   jurisdiction,   or  any   registration   requirements  in  such
          jurisdiction,  except  for  the  filing  of  a  notice  or  report  of
          solicitation or sale, or where the Company may be subject to liability
          in  connection  with the sale of the Common Shares which is materially
          more onerous than its liability under the 1933 Act;

     13.2 obtain from each  Purchaser  an executed  Subscription  Agreement in a
          form reasonably acceptable to the Company and to the Agent relating to
          the transaction herein  contemplated,  together with all documentation
          as may be necessary in connection with the subscription for the Common
          Shares; and

     13.3 not,  in  connection   with  the  Offering,   engage  in  any  general
          solicitation  or  general   advertising,   including   advertisements,
          articles,  notices or other communications published in any newspaper,
          magazine or similar media or broadcast over radio,  or television,  or
          any seminar or meeting  whose  attendees  have been invited by general
          solicitation or general advertising

14   The Agent represents and warrants to the Company that:

     14.1 it is a valid and subsisting  entity under the laws of the Province of
          Ontario;

     14.2 it is a securities dealer registered under the Ontario Securities Act;
          and

     14.3 it will only effect  sales under the  offering to persons  outside the
          United  States of America and outside of Canada,  and in  jurisdiction
          where the Securities may be lawfully offered and sold.

REPRESENTATIONS, WARRANTIES AND COVENANTS OF THE COMPANY

15   The Company hereby represents, warrants and covenants to and with the Agent
     that, except as disclosed in the Disclosure Schedule annexed hereto:

     15.1 the  Company  and each of the  subsidiaries  are valid and  subsisting
          corporations  duly incorporated and in good standing under the laws of
          the jurisdictions in which they are incorporated;

     15.2 the Company and each of the subsidiaries is conducting its business in
          compliance  with all applicable  laws,  rules and  regulations of each
          jurisdiction  in which its business is carried on and, the Company and
          each of the subsidiaries is duly licensed,  registered or qualified in
          all jurisdictions in which it owns, leases or operates its property or
          carries on  business  to enable its  business  to be carried on as now

                                                                               8
<PAGE>

          conducted and its property and assets to be owned, leased and operated
          and all such licenses,  registrations and qualifications are valid and
          subsisting and in good standing, except in respect of matters which do
          not and will not result in a Material Adverse Effect;

     15.3 the Company legally and beneficially owns, directly or indirectly, all
          of the issued  and  outstanding  shares in the  capital of each of its
          subsidiaries and in each case,  except for the pledge of the shares of
          Neptune  Management  Corp.,  Heritage  Alternatives  Inc.  and Neptune
          Pre-need  Plan  Inc.  under  the terms  and  condition  of a  Purchase
          Agreement dated for reference March 26, 1999, as amended,  such shares
          are free and clear of all mortgages, liens, charges, pledges, security
          interest,  encumbrances,  claims or demand of any kind whatsoever. All
          of such shares have been duly  authorized  and validly  issued and are
          outstanding as fully paid and non-assessable  shares and no person has
          any right,  agreement  or option,  present  or future,  contingent  or
          absolute  or any right  capable  of  becoming  a right,  agreement  or
          option,  for the purchase from the Company or any of its  subsidiaries
          an interest in any such  shares or for the issue or  allotment  of any
          unissued shares in the capital of any of its subsidiaries or any other
          security  convertible  into or  exchangeable or excisable for any such
          shares;

     15.4 the authorized  capital of the Company is 25,000,000 Common Shares and
          the issued  capital of the Company is  7,031,965  Common  Shares,  and
          except as set forth on the  Disclosure  Schedule  and for  options  to
          purchase  commons  shares  currently  outstanding  to employees of the
          Company and its  subsidiaries,  no person has any right,  agreement or
          option, present or future, contingent or absolute or any right capable
          of becoming a rights,  agreement or option, for the issue or allotment
          of any  unissued  shares in the  capital  of the  Company or any other
          security  convertible into or exchangeable or exercisable for any such
          shares or to require  the  Company to  purchase,  redeem or  otherwise
          acquire any of the issued and outstanding Common Shares;

     15.5 except as set forth on the Disclosure Schedule, there has not been any
          material change in the assets,  liabilities or obligations  (absolute,
          accrued,  contingent  or  otherwise)  of  the  Company  or  any of the
          subsidiaries that has not been publicly disclosed;

     15.6 except as set forth on the Disclosure Schedule, there has not been any
          material  change in the capital stock or long-term debt of the Company
          or any of the subsidiaries that has not been publicly disclosed;

     15.7 except as set forth on the Disclosure Schedule, there has not been any
          material  change  in  the  business,  business  prospects,   condition
          (financial or  otherwise) or results of the  operations of the Company
          or any of the subsidiaries that has not been publicly disclosed;

                                                                               9
<PAGE>

     15.8 the Company and each of the  subsidiaries  have carried on business in
          the ordinary course;

     15.9 the audited combined financial  statements for the year ended December
          31, 1999 and the  unaudited  financial  statement  for any  subsequent
          period in respect of which such  statements have been delivered by the
          Company to its  security  holders  prior to the Closing  Date  present
          fairly the financial condition of the Company and its subsidiaries for
          the period then ended;

     15.10the Company has complied and will come fully with the  requirements of
          all  applicable  corporate  and  securities  laws,  including  without
          limitation,  the 1933 Act in  relation to the issue and trading of its
          securities and in all matters relating to the Private Placement;

     15.11except as set forth on the  Disclosure  Schedule,  neither the Company
          nor any of its  subsidiaries  is in breach or  violation of or default
          under  (and no event has  occurred  and is  continuing  which with the
          giving of notice or lapse of time or both would constitute an event of
          default under),  and neither the execution and delivery by the Company
          of this Agreement or the Subscription Agreements, nor the consummation
          of the  transactions  contemplated  hereby  or  thereby  nor  the  due
          observance  and  performance  by the  Company of its  covenants  or in
          breach or violation of, or  constitutes  or will  constitute a default
          (or any event which with the giving of notice or lapse of time or both
          would  constitute  an event of  default)  under,  any of the  terms or
          provisions of the constating documents resolutions of the directors or
          shareholders of the Company or any of its subsidiaries,  or any of the
          terms or  provisions  of any  agreement  or  instrument  of which  the
          Company or any of its  subsidiaries is a party or by which the Company
          or any  of  its  subsidiaries  is  bound  or to  which  any  of  their
          respective  properties  or assets  are  subject,  the effect of any of
          which breaches,  violations,  conflicts or defaults,  singularly or in
          the aggregate,  might result in a Material  Adverse  Effect,  or would
          impair the  ability  of the  Company to  consummate  the  transactions
          contemplated  hereby  or to  duly  observe  and  perform  any  of  its
          covenants or obligations contained in the Subscription Agreements;

     15.12except as set forth on the  Disclosure  Schedule,  the Company nor its
          subsidiaries  is a party to any actions,  suits or  proceedings  which
          could materially  affect its business or financial  condition,  and no
          such actions, suits or proceeding have been threatened or, to the best
          of the knowledge of the Company are contemplated;

     15.13this Agreement has been authorized by all necessary  corporate  action
          on the part of the Company; and

     15.14the  Company  shall  deliver to the Agent and each  Subscriber  on the
          Closing Date a legal opinion in a form  satisfactory  to the Agent and
          its legal counsel.

                                                                              10
<PAGE>

EXPENSES OF AGENT

16   The Company will pay all of the expenses of the Private  Placement  and the
     Registration  Statement  and all the  expenses  reasonably  incurred by the
     Agent  in  connection  with  the  Private  Placement  and the  Registration
     Statement  including,  without  limitation,  the fees and  expenses  of the
     solicitors for the Agent. 1

17   The Agent, may from time to time, render accounts for its expenses incurred
     in connection  with the Private  Placement to the Company for payment on or
     before the dates set out in such accounts.

18   The  Company  authorizes  the Agent to deduct its  reasonable  expenses  in
     connection  with the  Private  Placement  from the  proceeds of the Private
     Placement,  including  expenses  for  which  an  account  has not yet  been
     rendered.

INDEMNITY

19   The Company will  indemnify  the Agent,  its  affiliates  and its officers,
     directors,  employees and agents and save them harmless against all losses,
     claims, damages, or liabilities:

     19.1 existing  (or  alleged  to exist)  by  reason  of an untrue  statement
          contained in the  Registration  Statement,  Subscription  Agreement or
          other  written  or  oral  representation  made  by the  Company  to an
          investor  or  potential   investor  in  connection  with  the  Private
          Placement or by reason of the omission to state any fact  necessary to
          make  the  statement  not  misleading   (except  for  information  and
          statement referring solely to the Agent);

     19.2 arising directly or indirectly out of any order made by any regulatory
          authority based upon an allegation  that any such untrue  statement or
          omission exists (except  information and statement referring solely to
          the Agent),  that trading in or  distribution  of the Securities is to
          cease;

     19.3 resulting   from  the  Company's   failure  to  obtain  the  requisite
          regulatory  approval to the Private  Placement or to the  Registration
          Statement;

     19.4 resulting  form the breach by the  Company of any of the terms of this
          Agreement;

     19.5 resulting  from any  representation  or  warranty  made by the Company
          herein not being true or ceasing to be true;

     19.6 if the Company  fails to issue and deliver  the  certificates  for the
          Securities in the form and denominations  satisfactory to the agent at
          the time and place  required  by the

                                                                              11
<PAGE>

          Agent with the result that the  completion  of a sale of the Placement
          Shares does not take place; or

     19.7 if,  following the  completion of a sale of any of the  Securities,  a
          determination  is made by any  competent  authority  setting aside the
          sale, unless that  determination  arises out an act or omission of the
          Agent.

20   If any  action or claim is  brought  against  the Agent in respect of which
     indemnity may be sought from the Company  pursuant to this  Agreement,  the
     Agent will promptly notify the Company in writing.

21   The Company will assume the defense of the action or claim,  including  the
     employment of counsel and the payment of all expenses.

NOTICE

22   Any  notice  under  this  Agreement  will be given in  writing  and must be
     delivered,  sent by telex, telegram or telecopier or mailed by prepaid post
     and  addressed  to the party to which  notice is to be given at the address
     indicated  above,  or an  another  address  designated  by either  party in
     writing.

23   If notice is sent by telex, telegram or telecopier or is delivered, it will
     be deemed to have been given at the time of transmission or delivery.

24   If notice is  mailed,  it will be  deemed  to have been  received  48 hours
     following the date of mailing of the notice.

TIME

25   Time is of the essence of this Agreement.

SURVIVAL OF REPRESENTATIONS AND WARRANTIES

26   The representations,  warranties,  covenants of each of the Company and the
     Agent  contained in this Agreement will survive the closing of the purchase
     and sale of the Securities.

ENUREMENT

27   This  Agreement  enures to the  benefit of and is binding on the parties to
     this Agreement and their successors and permitted assigns.

                                                                              12
<PAGE>

HEADINGS

28   The headings in this Agreement are for convenience or reference only and do
     not affect the interpretation of this Agreement.

COUNTERPARTS

29   This Agreement may be executed in two or more  counterparts,  each of which
     will be deemed  to be an  original  and all of which  will  constitute  one
     agreement, effective as of the reference dated given above.

GOVERNING LAW

30   This Agreement shall be construed with, and the rights of the parties shall
     be  governed  by,  the laws of the  Province  of  Ontario,  and each of the
     parties irrevocably attorns to the jurisdictions of the court of Ontario.

                                                                              13

<PAGE>

This document was executed and delivered as of the date given above.

THE NEPTUNE SOCIETY, INC.

Per:
     -----------------------------------
Marco Markin, Chief Executive Officer and Director

STANDARD SECURITIES CAPITAL CORPORATION

Per:

     -----------------------------------
Authorized Signatory

                                                                              14
<PAGE>

                               Disclosure Schedule

             Agency Agreement between The Neptune Society, Inc. and
       Standard Securities Capital Corp. dated for reference July __, 2000

                    Listing of Actions, Suits or Proceedings
                    ----------------------------------------

Actions/Claims
--------------

Case No.  BC201045  Filed  November 19, 1998 between Karen  Vogtpowell and Kenna
Figueroa  v.  Neptune-Los  Angeles,   Ltd.,  Neptune-San  Pedro  Ltd.,  Heritage
Alternatives, Ltd. Emanuel Weintraub

Case No.  BC202774  File  December  22, 1998 between  Neptune  Society of Orange
County,  Neptune  Society of Fresno,  Neptune  Society of Central  California v.
Neptune Management Corporation, A California Corporation; Neptune Society of Los
Angeles, Ltd, A California Ltd. Partnership, Emanuel Weintraub, Larry Miller

Case No.  233025-R4  Filed  January 23, 1997  between The People of the State of
California  V. Neptune  Society of Los  Angeles,  Ltd.,  Neptune  Society of Los
Angeles, San Pedro, Neptune Society of Los Angeles,  Burbank, Neptune Society of
Santa Barbara,  Heritage  Crematorium,  Heritage  Alternatives,  Inc. and Does 1
through 10, inclusive

Pending Actions/Claims
----------------------

Neptune Society of Los Angeles - Joreen Long claimaint,  Gaylord Long decendent,
DOD June 15, 1999, Insurer: Evanston Insurance

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