Document:

<PAGE>

                                                                    EXHIBIT 10.2

                       THE LAIDLAW INC. U.S. SUPPLEMENTAL
                        EXECUTIVE RETIREMENT ARRANGEMENT

================================================================================

       Plan Text Adopted by the Board of Directors effective April 1, 1995

September 1, 1997(rev)

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
ARTICLE                                             PAGE
<S>                                                 <C>
   1    Introduction                                  1

   2    Definitions                                   2

   3    Eligibility And Service                       6

   4    Supplemental Benefits                         8

   5    Normal And Optional Forms Of Benefits        12

   6    Death Benefits                               13

   7    Future Of The Arrangement                    15

   8    General Provisions                           16
</TABLE>

                                                                               2

<PAGE>

                                    ARTICLE 1

                                  INTRODUCTION

1.01     Laidlaw Inc. hereby establishes the Laidlaw Inc. U.S. Supplemental
         Executive Retirement Arrangement (the "Arrangement") for the purpose of
         providing supplemental benefits as hereinafter described.

1.02     Supplemental benefits payable under this Arrangement will be paid in
         addition to benefits paid under any other retirement arrangement
         sponsored by a participating employer.

1.03     The effective date of this Arrangement is April 1, 1995.

                                                                               1
<PAGE>

                                    ARTICLE 2

                                   DEFINITIONS

In this Arrangement, the following terms and expressions will have the following
meanings, unless a different meaning is required by the context:

2.01     ACTUARIAL EQUIVALENT means a supplemental benefit of an equivalent
         value where such equivalent benefit is established using actuarial
         tables, actuarial assumptions and methodology as may be selected by the
         Company on the recommendation of the Actuary.

2.02     ACTUARY means a Fellow of the Canadian Institute of Actuaries, as
         appointed by the Company.

2.03     AFFILIATED COMPANY means any subsidiary company of Laidlaw Inc. or any
         company related to or associated with Laidlaw Inc.

2.04     ARRANGEMENT means this Laidlaw Inc. U.S. Supplemental Executive
         Retirement Arrangement, as amended or restated from time to time.

2.05     BENEFICIARY means the person designated by a Member under Article 6 and
         means the Member's estate where there is no such person.

2.06     BOARD OF DIRECTORS means the board of directors of Laidlaw Inc., or
         such Committee to which such board of directors may delegate its
         authority in respect of this Arrangement.

2.07     CANADIAN ARRANGEMENT means the Laidlaw Inc. Canadian Supplemental
         Executive Retirement Arrangement, as amended or restated from time to
         time.

2.08     COMPANY means Laidlaw Inc. and any related, affiliated, associated or
         subsidiary company which may be designated as a participating employer
         by the Company and which has agreed to participate in the Arrangement.
         Where any reference in the Arrangement is made to any action to be
         taken, consent, approval or opinion to be given, discretion or decision
         to be exercised by the Company, "Company" means Laidlaw Inc. acting
         through the Board of Directors or any person authorized by the Board of
         Directors for purposes of the Arrangement.

                                                                               2
<PAGE>

2.09     CONTINUOUS SERVICE means the years and completed months of an
         Employee's uninterrupted period of employment with the Company since
         the Employee's last date of hire by the Company, except that where the
         Employee was previously employed by another unrelated company,
         Continuous Service shall mean the years and completed months of an
         Employee's uninterrupted period of employment with the Company since
         the date of acquisition of the shares of that unrelated company by the
         Company. Notwithstanding the foregoing, Continuous Service shall not
         include any notice period related to termination of employment
         (including pay in lieu of notice of termination of employment), unless
         required by law and only to the extent required by law.

2.10     CREDITED SERVICE of a Member means the aggregate of Credited Past
         Service and Credited Future Service as follows:

         (a)      CREDITED PAST SERVICE

                  Continuous Service prior to the effective date of an Employee
                  becoming a Member hereunder, provided the Human Resource and
                  Compensation Committee has consented to the granting of such
                  past service for the purposes of this Arrangement: and

         (b)      CREDITED FUTURE SERVICE

                  Continuous Service from the later of April 1, 1995 or the date
                  the Employee becomes eligible to participate in this
                  Arrangement in accordance with Article 3.

2.11     EARNINGS in respect of a month of service means one-twelfth of the
         aggregate of:

         (a)      the Employee's base salary received in a complete fiscal year
                  from the Company (exclusive of any allowances); and

         (b)      bonuses and other incentive payments received in cash that are
                  attributable to the fiscal year referred to in paragraph (a),
                  up to a maximum of the targeted bonus payable to the Member
                  (as determined in respect of a particular fiscal year under
                  the Company's annual incentive program).

                                                                               3

<PAGE>
         "Earnings" shall not include any severance payments (i.e. or pay in
         lieu of reasonable notice of termination of employment), unless
         required by law and only to the extent required by law.

         For the purposes of this paragraph, where, at the time of determination
         of an Employee's "Earnings", an Employee has not worked for the
         entirety of the most recent fiscal year, for the purposes of
         determining the Employee's Earnings for that period of service, the
         salary received and bonus attributable to that period of service under
         paragraphs (a) and (b) above shall be divided by the number of whole or
         partial months served in that fiscal year.

2.12     EMPLOYEE means any person in full-time employment with the Company who
         is a resident of the United States.

2.13     FINAL AVERAGE EARNINGS calculated on/after April 1, 2000 means the
         twelve times the highest average of the Member's Earnings during any 60
         consecutive months of service with the company and/or an Affiliated
         Company within the 10 year period preceding the Member's retirement,
         death or termination of employment. If a Member has not completed 60
         months of service, Final Average Earnings will be based on the average
         of the Member's Earnings during the Member's period of service.

         Final Average Earnings calculated prior to April 1, 2000 means the
         twelve times the highest average of the Member's earnings during any 60
         consecutive months of service with the Company and/or an Affiliated
         Company within the 5 year period preceding the Member's retirement,
         death or termination of employment. If a Member has not completed 60
         months of service, Final Average Earnings will be based on the average
         of the Member's Earnings during the Member's period of service.

2.14     HUMAN RESOURCE AND COMPENSATION COMMITTEE means the Human Resource and
         Compensation Committee of the Board of Directors.

                                                                               4

<PAGE>

2.15     INTERNAL REVENUE CODE MAXIMUM COMPENSATION LIMIT at a particular time
         means the "compensation limit" as defined under Section 415(d) of the
         Internal Revenue Code of 1986 and the Regulations thereunder, as
         amended from time to time. As at April 1, 1995, the "compensation
         limit" is $150,000.

2.16     MEMBER means an Employee or former Employee who has been designated as
         eligible to participate in the Arrangement under Article 3 and who
         continues to be eligible to receive supplemental benefits under this
         Arrangement.

2.17     RETIREMENT AGE at a particular time, means the age upon which an
         individual can claim an unreduced pension under the United States
         Social Security Act and Regulations thereunder.

2.18     STATUTORY BENEFIT OFFSET at a particular time means the maximum annual
         "primary insurance amount" under the United States Social Security Act
         and the Regulations thereunder, as amended from time to time, payable
         at the date the Member attains the Retirement Age. Where a Member
         demonstrates to the satisfaction of the Company that upon attaining the
         Retirement age he or she is entitled to a pension benefit under the
         Social Security Act and Regulations thereunder that is less than the
         maximum annual primary insurance amount as described above, the
         Statutory Benefit Offset in respect of that Member shall be that lesser
         amount.

2.19     TOTAL DISABILITY means a disability in respect of which the Member is
         entitled to benefits from the Company's long-term disability program.

2.20     VESTED CREDITED SERVICE has the meaning described in Section 4.04.

In this Arrangement, unless the context requires otherwise, reference to the
male gender will include the female gender and words importing the singular
number only include the plural number and vice versa.

                                                                               5

<PAGE>

                                    ARTICLE 3

                             ELIGIBILITY AND SERVICE

3.01     MEMBERSHIP

         An Employee will become a Member under this Arrangement upon being:

         (a)      recommended by the Chief Executive Officer of the Company for
                  participation in this Arrangement; and

         (b)      approved for participation by the Human Resource and
                  Compensation Committee,

         and such membership shall be effective on the date determined by the
         Human Resource and Compensation Committee in respect of such Member.

3.02     DISABILITY

         If the Member suffers from a Total Disability, such period of
         disability will be excluded from Credited Service. If the Member's
         Total Disability continues until he attains age 65, the Member will be
         deemed to have retired from employment and his supplemental benefits
         will be determined based on:

         (a)      the formula set out in Section 4.01;

         (b)      Credited Service accrued to the date the Total Disability
                  commenced;

         (c)      for the purposes of Article 4, Continuous Service accrued to
                  the date the Total Disability commenced; and

         (d)      Final Average Earnings at the date the Total Disability
                  commenced.

                                                                               6

<PAGE>

3.03     TRANSFERS

         (a)      TRANSFER TO THE UNITED STATES AND THIS ARRANGEMENT

                  If an employee of an Affiliated Company is transferred from
                  Canada to the United States such that the individual becomes
                  an Employee, such Employee will become a Member of this
                  Arrangement upon the date of transfer of employment, provided
                  the Employee was a "Member" as defined under the Canadian
                  Arrangement immediately prior to his transfer.

                  In such a case, supplemental benefits payable to a Member
                  under this Arrangement will be calculated on the basis of:

                  (i)      his Credited Service under this Arrangement,
                           including his "Credited Service" recognized, and as
                           defined, under the Canadian Arrangement;

                  (ii)     his Continuous Service under this Arrangement,
                           including "Continuous Service" as defined under the
                           Canadian Arrangement; and

                  (iii)    the Member's Final Average Earnings, which will
                           include earnings received by the Member from the
                           Affiliated Company as defined by the Canadian
                           Arrangement. Earnings previously received from the
                           Affiliated Company will be translated to United
                           States dollars based on the average exchange rates
                           applicable to each year of earnings.

         (b)      TRANSFERS OUT OF THE UNITED STATES AND THIS ARRANGEMENT

                  If a Member is transferred from the United States to Canada
                  and ceases to be an Employee, no supplemental benefits will be
                  payable under this Arrangement. Instead, any liability for the
                  payment of supplemental benefits accrued in respect of
                  Credited Service under this Arrangement will be assumed by the
                  applicable participating employer under the Canadian
                  Arrangement

                                                                               7

<PAGE>

                                    ARTICLE 4

                              SUPPLEMENTAL BENEFITS

4.01     BENEFIT FORMULA

         The annual supplemental benefit formula is equal to ({A + B} - C) x D
         as follows:

         where

         A        is 1% of the lesser of (i) the Member's Final Average
                  Earnings; and (ii) the Internal Revenue Code maximum
                  Compensation Limit;

         B        is 1.5% of the amount by which the member's Final Average
                  Earnings exceeds the Internal Revenue Code Maximum
                  Compensation Limit;

         C        is, assuming the Member has attained the Retirement Age,
                  1/35th of the Statutory Benefit Offset, determined on the date
                  of termination of employment, or death, as the case may be,
                  and prior to the Member attaining the Retirement Age, nil; and

         D        is the aggregate of the number of whole or partial years of
                  the Member's Vested Credited Service, as determined under
                  Section 4.04.

4.02     PENSION COMMENCEMENT

         A Member will be entitled to an annual supplemental benefit calculated
         according to the formula in Section 4.01 and based on Vested Credited
         Service and Final Average Earnings as at the date of termination of the
         Member's employment, commencing the first the first day of the month
         co-incident with or next following such Member attaining the age of 65.

4.03     EARLY RETIREMENT

         A Member who retires from employment with the Company before attainment
         of age 65 and who elects to have this provision apply to him will be
         entitled to an annual supplemental benefit, commencing on the first day
         of the month co-incident with or next following the later of such
         Member's actual retirement date and such other date selected by him
         that is prior to the

                                                                               8

<PAGE>

         Member's attainment of age 65 and on or after attainment of age 60,
         equal to the supplemental benefit calculated according to the formula
         in Section 4.01 and based on Vested Credited Service and the Member's
         Final Average Earnings at the Member's actual retirement date. Such
         supplemental benefits will be reduced by 0.1667% for each complete
         month that the date of commencement of payment of benefits precedes the
         Member's attainment of age 65. A Member can elect to have this
         provision apply to him by giving written notice to the Company of such
         election, which notice must be received by the Company prior to the
         date that the Member elects that supplemental benefits will commence to
         become payable to him.

4.04     VESTED CREDITED SERVICE

         For the purposes of this Arrangement, Vested Credited Service is the
         sum of Vested Credited Future Service and Vested Credited Past Service,
         as defined below:

         (a)      VESTED CREDITED FUTURE SERVICE

                  A Member's Vested Credited Future Service is equal to the
                  Member's Credited Future Service multiplied by the relevant
                  vesting percentage contained in the following chart, based on
                  the number of full years of the Member's Credited Future
                  Service rendered after becoming a Member of this Arrangement.

<TABLE>
<CAPTION>
  YEARS OF CREDITED FUTURE SERVICE
 RENDERED AFTER BECOMING A MEMBER         RELEVANT VESTING PERCENTAGE
---------------------------------------------------------------------
<S>                                       <C>
less than 1 year                                        0%
---------------------------------------------------------------------
1 or more years but less than 2 years                  20%
---------------------------------------------------------------------
2 or more years but less than 3 years                  40%
---------------------------------------------------------------------
3 or more years but less than 4 years                  60%
---------------------------------------------------------------------
4 or more years but less than 5 years                  80%
---------------------------------------------------------------------
5 or more years                                       100%
---------------------------------------------------------------------
</TABLE>

                                                                               9

<PAGE>

                  Where a Member suffers from a Total Disability, such period of
                  Total Disability shall be considered to be Credited Future
                  Service rendered after becoming a Member for the purposes only
                  of determining the relevant vesting percentage in the above
                  chart.

         (b)      VESTED CREDITED PAST SERVICE

                  A Member's Vested Credited Past Service is equal to the
                  Member's Credited Past Service if the Member:

                  (i)      dies, at any age, and such death occurs prior to the
                           commencement of payment of supplemental benefits
                           under this Arrangement;or

                  (ii)     Retires from employment with the Company on or after
                           the attainment of age 60; or

                  (iii)    Terminates employment with the Company before age 60,
                           provided the Member neither voluntarily terminates
                           his employment with the Company nor is dismissed for
                           just cause.

                  A Member's Vested Credited Past Service is equal to the
                  Member's Credited Past Service multiplied by the relevant
                  vesting percentage as outlined in the following chart, based
                  on the Member's age at retirement if the Member retires from
                  employment with the Company on or after attainment of age 55
                  and before attainment of age 60 provided that the member
                  provides no services to any competitor of the Company after
                  retirement.

<TABLE>
<CAPTION>
-------------------------------------------------
RETIREMENT AGE        RELEVANT VESTING PERCENTAGE
-------------------------------------------------
<S>                   <C>
  55 years                      50%
-------------------------------------------------
  56 years                      60%
-------------------------------------------------
  57 years                      70%
-------------------------------------------------
  58 years                      80%
-------------------------------------------------
  59 years                      90%
-------------------------------------------------
</TABLE>

                  For the purposes of this Section 4.04 (B), the Human Resource
                  and Compensation Committee will determine what constitutes
                  "just cause" and whether a particular Member has been
                  dismissed for just cause, has voluntarily terminated his
                  employment

                                                                              10

<PAGE>

                  with the Company or has retired or provided services to a
                  competitor of the Company.

                  In any other case, a Member's Vested Credited Past Service is
                  nil.

                                                                              11

<PAGE>

                                    ARTICLE 5

                      NORMAL AND OPTIONAL FORMS OF BENEFITS

5.01     NORMAL FORM

         The normal form of supplemental benefit payable under this Arrangement
         is an annuity payable in monthly installments for the life of the
         Member and, in any event, for a period of not less than 60 months. If
         the Member dies before receiving 60 monthly payments, the Member's
         Beneficiary will receive the remaining payments at the same time and in
         the same amount that the Member would have received, had he not died.

5.02     OPTIONAL FORMS

         In lieu of the normal form of supplemental benefit described in Section
         5.01, the Member may elect, before supplemental benefit payments
         commence, any other form of periodic lifetime annuity acceptable to the
         Human Resource and Compensation Committee (the "Optional Form"), which
         Optional From will be the Actuarial Equivalent of the normal form of
         supplemental benefit described in Section 5.01.

         Where the Member wishes to elect an Optional Form, the Member must so
         advise the Company, in writing, at least 30 days before the date
         benefit payments would otherwise have commenced under this Arrangement.
         Section 5.01 will apply where the Member has not provided such written
         notice to the Company in the specified time period.

                                                                              12

<PAGE>

                                    ARTICLE 6

                                 DEATH BENEFITS

6.01     BENEFICIARY DESIGNATION

         A Member may designate, by written notice delivered to the Company, a
         Beneficiary to receive any benefits payable on the death of the Member.
         A Member may revoke or amend such designation in the same manner at any
         time, subject to any applicable laws governing the designation of
         beneficiaries.

6.02     NO BENEFICIARY

         If a Member fails to validly designate a Beneficiary, or if the
         Beneficiary predeceases the Member, any benefits payable to the
         Member's Beneficiary will be paid to the estate of the Member in
         accordance with this Arrangement.

6.03     DEATH OF A BENEFICIARY

         If a Beneficiary, as a result of a Member's death, is entitled to
         payments under this Arrangement and the Beneficiary dies before
         receiving any or all of the payments due to him, any remaining
         guaranteed monthly payments will continue to be paid to the estate of
         the Beneficiary.

6.04     DEATH BEFORE SUPPLEMENTAL BENEFIT COMMENCEMENT

         Notwithstanding sections 4.02 and 4.03, if the Member dies before the
         payment of supplemental benefits have commenced, the Member will be
         deemed to have retired the day before his death and the Member's
         Beneficiary will receive a supplemental benefit equal to the benefit
         determined in accordance with Section 4.01, and payable for 60 months,
         commencing on the first day of the month co-incident with or next
         following the later of such Member's death.

                                                                              13

<PAGE>

6.05         DEATH AFTER SUPPLEMENTAL BENEFIT COMMENCEMENT

             If a Member dies after the Member's supplemental benefits have
             commenced being paid, any benefits payable under this Arrangement
             will be determined and payable in accordance with Article 5.

                                                                              14

<PAGE>

                                    ARTICLE 7

                            FUTURE OF THE ARRANGEMENT

7.01     RIGHT TO AMEND OR TERMINATE THE ARRANGEMENT

         The Human Resource and Compensation Committee reserves the right to
         amend or discontinue this Arrangement at any time, either in whole or
         in part, at its discretion, provided such amendment or termination, as
         applicable, does not reduce benefits under this Arrangement accrued to
         the date of amendment or termination of the Arrangement, as applicable,
         based on a Member's Final Average Earnings at the date of such
         amendment or termination, as applicable.

                                                                              15

<PAGE>

                                    ARTICLE 8

                               GENERAL PROVISIONS

8.01     ADMINISTRATION

         The Company will administer this Arrangement. The Company:

         (a)      will be responsible for all matters relating to the
                  administration of this Arrangement;

         (b)      may delegate such matters as it deems appropriate to be
                  performed by one or more agents;

         (c)      will decide conclusively all matters relating to the
                  operation, interpretation and application of the Arrangement;
                  and

         (d)      may enact rules and regulations relating to the administration
                  of the Arrangement to carry out the terms of this Arrangement
                  and may amend such rules and regulations from time to time.
                  Such rules and regulations will not conflict with any
                  provision of this Arrangement.

8.02     SUPPLEMENTAL BENEFITS PAYABLE BY THE COMPANY

         (a)      Supplemental benefits payable under this Arrangement will be
                  paid by the participating employer. The Company is not
                  required to establish or contribute to a trust fund, annuity
                  or other advance or current funding arrangement of any kind
                  for the provision of supplemental benefits which may become,
                  or are, payable under this Arrangement.

         (b)      Supplemental benefits payable under this Arrangement are to be
                  paid solely from the general assets of the participating
                  employer.

8.03     FREQUENCY AND TIMING OF SUPPLEMENTAL BENEFIT BENEFITS

         Unless specified otherwise, payments under this Arrangement will be
         payable monthly upon the first day of the month in which they fall due.
         Where such payments are subject to termination on death or loss of
         eligibility ("termination event"), the last monthly payment will be
         payable on the first day of the month in which the termination event
         occurs.

                                                                              16

<PAGE>

8.04     NON-ALIENATION

         Any transaction that purports to assign, charge, anticipate, surrender
         or grant as security a Member's right or interest under the
         Arrangement, or supplemental benefits payable under this Arrangement,
         is void.

8.05     NON-COMMUTATION OF BENEFITS

         A supplemental benefit payable under this Arrangement will not be
         capable of being commuted, unless the Human Resource and Compensation
         Committee decides it is in the best interests of the Company to do so.

8.06     RIGHTS OF EMPLOYEES

         (a)      No Member will have any right or interest, whatsoever, to
                  supplemental benefits under this Arrangement, except as
                  provided in this Arrangement.

         (b)      The establishment of this Arrangement will not constitute an
                  enlargement of any rights an Employee might otherwise have as
                  to tenure, retention of employment with the Company,
                  continuity of work, advancement in employment or any
                  particular job or position.

8.07     LIMITATION OF LIABILITIES

         Notwithstanding anything in this Arrangement to the contrary, the
         Company will not be liable to any person whatsoever because of any
         acts, omissions to act, mistakes, negligence or errors in judgment
         either by the Company or of any person appointed or employed by it or
         providing service to it in connection with its functions thereunder,
         except for any claims, demands and proceedings arising from any act or
         omission which is due to willful misconduct, fraud or lack of good
         faith by the Company or such persons or any one of them.

                                                                              17

<PAGE>

8.08     INFORMATION TO BE PROVIDED BEFORE BENEFITS ARE PAID

         Payment of supplemental benefits will not be made until the person
         entitled to payment of supplemental benefits delivers to the Company:

         (a)      satisfactory proof of age of the person and other persons who
                  may become entitled to payment of supplemental benefits; and

         (b)      any such other information as may be required to calculate and
                  pay supplemental benefits, including a signed declaration of
                  marital status, if applicable.

8.09     COMPANY RECORDS

         Whenever the records of the Company are used for the purposes of this
         Arrangement, such records will be conclusive as to the facts with which
         they are concerned.

8.10     SUCCESSOR COMPANIES

         If the Company (or participating employer contemplated by the
         definition of "Company") sells or exchanges all or substantially all of
         its assets or ceases, discontinues operation of its business or enters
         into a statutory or non-statutory merger, consolidation or
         re-organization with any other corporation, this Arrangement will be
         continued and the person, firm or corporation to which the Company (or
         participating employer, as the case may be) is sold or with which the
         Company (or participating employer, as the case may be) is merged,
         consolidated or re-organized will be deemed to be the successor of the
         Company (or participating employer, as the case may be) and will be
         substituted hereunder for the Company (or participating employer, as
         the case may be).

                                                                              18

<PAGE>

8.11     CONSTRUCTION

         This Arrangement will be governed and construed in accordance with the
         laws of Ontario.

8.12     CURRENCY

         All supplemental benefits payable under this Arrangement will be paid
         in the lawful currency of the United States.

8.13     SEVERABILITY

         If any provision of this Arrangement is held to be invalid or
         unenforceable by a court of competent jurisdiction, its invalidity or
         unenforceability will not affect any other provision of this
         Arrangement and the Arrangement will be construed and enforced as if
         such provision had not been included therein.

8.14     CAPTIONS AND HEADINGS

         The captions, headings and Table of Contents of this Arrangement are
         included for convenience of reference only and will not be used in
         interpreting the provisions of this Arrangement.

8.15     ARTICLES AND SECTIONS

         "Article" or "Articles" means an article or articles as defined in the
         Table of Contents and "Section" or "Sections" means a specific
         provision or provisions within an Article or Articles, as applicable.

8.16     WAIVER

         The Human Resource and Compensation Committee shall have the unfettered
         right and sole discretion to waive any provision of this Arrangement,
         if it deems such waiver to be in the best interests of the Company.

                                                                              19
<PAGE>

                     THE LAIDLAW INC. CANADIAN SUPPLEMENTAL
                        EXECUTIVE RETIREMENT ARRANGEMENT

================================================================================

       Plan Text Adopted by the Board of Directors effective April 1, 1995

September 1, 1997 (rev)

<PAGE>

TABLE OF CONTENTS

<TABLE>
<CAPTION>
ARTICLE                                                             PAGE
<S>                                                                 <C>
  1       Introduction                                                1

  2       Definitions                                                 2

  3       Eligibility And Service                                     7

  4       Supplemental Benefits                                       9

  5       Normal And Optional Forms Of Benefits                      13

  6       Death Benefits                                             14

  7       Future Of The Arrangement                                  16

  8       General Provisions                                         17
</TABLE>

                                                                               2

<PAGE>

                                    ARTICLE 1

                                  INTRODUCTION

1.01     Laidlaw Inc. hereby establishes the Laidlaw Inc. Canadian Supplemental
         Executive Retirement Arrangement (the "Arrangement") for the purpose of
         providing supplemental benefits as hereinafter described.

1.02     Supplemental benefits payable under this Arrangement will be paid in
         addition to benefits paid under any other retirement arrangement
         sponsored by a participating employer.

1.03     The effective date of this Arrangement is April 1, 1995.

                                                                               1

<PAGE>

                                    ARTICLE 2

                                   DEFINITIONS

In this Arrangement, the following terms and expressions will have the following
meanings, unless a different meaning is required by the context:

2.01     ACTUARIAL EQUIVALENT means a supplemental benefit of an equivalent
         value where such equivalent benefit is established using actuarial
         tables, actuarial assumptions and methodology as may be selected by the
         Company on the recommendation of the Actuary.

2.02     ACTUARY means a Fellow of the Canadian Institute of Actuaries, as
         appointed by the Company.

2.03     AFFILIATED COMPANY means any subsidiary company of Laidlaw Inc. or any
         company related to or associated with Laidlaw Inc.

2.04     ARRANGEMENT means this Laidlaw Inc. Canadian Supplemental Executive
         Retirement Arrangement, as amended or restated from time to time.

2.05     BENEFICIARY means the person designated by a Member under Article 6 and
         means the Member's estate where there is no such person.

2.06     BENEFIT ACCRUAL RATE in respect of a Member is the amount (expressed as
         a decimal) determined by the following formula:

         (a)      the aggregate of

                  (i)      1% of the lesser of (i) the Member's Final Average
                           Earnings; and (ii) $150,000: and

                  (ii)     1.5% of the amount by which the Member's Final
                           Average Earnings exceeds $150,000; and

                  (iii)    the Revenue Canada Maximum Offset, determined on the
                           Member's date of death, termination of employment, or
                           disability, as the case may be:

         divided  by

                                                                               2

<PAGE>

         (b)      the Member's Final Average Earnings

         The amount of $150,000 referred to in subparagraphs (a)(i) and (ii)
         above will be increased in amount from time to time in accordance with
         increases in the rate of inflation, on the advice of the Actuary

2.07     BOARD OF DIRECTORS means the board of directors of Laidlaw Inc., or
         such Committee to which such board of directors may delegate its
         authority in respect of this Arrangement.

2.08     COMPANY means Laidlaw Inc. and any related, affiliated, associated or
         subsidiary company which may be designated as a participating employer
         by the Company and which has agreed to participate in the Arrangement.
         Where any reference in the Arrangement is made to any action to be
         taken, consent, approval or opinion to be given, discretion or decision
         to be exercised by the Company, "Company" means Laidlaw Inc. acting
         through the Board of Directors or any person authorized by the Board of
         Directors for purposes of the Arrangement.

2.09     CONTINUOUS SERVICE means the years and completed months of an
         Employee's uninterrupted period of employment with the Company since
         the Employee's last date of hire by the Company, except that where the
         Employee was previously employed by another unrelated company,
         Continuous Service shall mean the years and completed months of an
         Employee's uninterrupted period of employment with the Company since
         the date of acquisition of the shares of that unrelated company by the
         Company. Notwithstanding the foregoing, Continuous Service shall not
         include any notice period related to termination of employment
         (including pay in lieu of notice of termination of employment), unless
         required by law and only to the extent required by law.

2.10     CREDITED SERVICE of a Member means the aggregate of Credited Past
         Service and Credited Future Service as follows:

                                                                               3

<PAGE>

         (a)      CREDITED PAST SERVICE

                  Continuous Service prior to the effective date of an Employee
                  becoming a Member hereunder, provided the Human Resource and
                  Compensation Committee has consented to the granting of such
                  past service for the purposes of this Arrangement: and

         (b)      CREDITED FUTURE SERVICE

                  Continuous Service from the later of April 1, 1995 or the date
                  the Employee becomes eligible to participate in this
                  Arrangement in accordance with Article 3.

2.11     EARNINGS in respect of a month of service means one-twelfth of the
         aggregate of:

         (a)      the Employee's base salary received in a complete fiscal year
                  from the Company (exclusive of any allowances); and

         (b)      bonuses and other incentive payments received in cash that are
                  attributal to the fiscal year referred to in paragraph (a), up
                  to a maximum of the targeted bonus payable to the Member (as
                  determined in respect of a particular fiscal year under the
                  Company's annual incentive program).

         "Earnings" shall not include any severance payments (i.e. or pay in
         lieu of reasonable notice of termination of employment), unless
         required by law and only to the extent required by law.

         For the purposes of this paragraph, where, at the time of determination
         of an Employee's "Earnings", an Employee has not worked for the
         entirety of the most recent fiscal year, for the purposes of
         determining the Employee's Earnings for that period of service, the
         salary received and bonus attributable to that period of service under
         paragraphs (a) and (b) above shall be divided by the number of whole or
         partial months served in that fiscal year.

                                                                               4

<PAGE>

2.12     EMPLOYEE means any person in full-time employment with the Company who
         is a resident of Canada.

2.13     FINAL AVERAGE EARNINGS calculated on/after April 1, 2000 means the
         twelve times the highest average of the Member's Earnings during any 60
         consecutive months of service with the company and/or an Affiliated
         Company within the 10 year period preceding the Member's retirement,
         death or termination of employment. If a Member has not completed 60
         months of service, Final Average Earnings will be based on the average
         of the Member's Earnings during the Member's period of service.

         Final Average Earnings calculated prior to April 1, 2000 means the
         twelve times the highest average of the Member's earnings during any 60
         consecutive months of service with the Company and/or an Affiliated
         Company within the 5 year period preceding the Member's retirement,
         death or termination of employment. If a Member has not completed 60
         months of service, Final Average Earnings will be based on the average
         of the Member's Earnings during the Member's period of service.

2.14     HUMAN RESOURCE AND COMPENSATION COMMITTEE means the Human Resource and
         Compensation Committee of the Board of Directors.

2.15     MEMBER means an Employee or former Employee who has been designated as
         eligible to participate in the Arrangement under Article 3 and who
         continues to be eligible to receive supplemental benefits under this
         Arrangement.

2.16     RETIREMENT AGE at a particular time, means the age upon which an
         individual can claim an unreduced pension under the Canada Pension
         Plan.

2.17     REVENUE CANADA MAXIMUM OFFSET at a particular time, means the maximum
         pension in respect of a year of service permitted to be paid under a
         registered pension plan under the Income Tax Act (Canada) and the
         Regulations thereunder, as amended from time to time. As at April 1,
         1995, the Revenue Canada maximum offset is $1722.22.

                                                                               5

<PAGE>

2.18     STATUTORY BENEFIT OFFSET means the maximum pension under the Canada
         Pension Plan and the Regulations thereunder, as amended from time to
         time, payable at the date the Member attains the Retirement Age. Where
         a Member demonstrates to the satisfaction of the Company that upon
         attaining the Retirement age he or she is entitled to a pension benefit
         under the Canada Pension Plan that is less than the maximum pension
         payable under the Canada Pension Plan and the Regulations thereunder,
         the Statutory Benefit Offset in respect of that Member shall be that
         lesser amount.

2.19     TOTAL DISABILITY means a disability in respect of which the Member is
         entitled to benefits from the Company's long-term disability program.

2.20     U.S. ARRANGEMENT means the Laidlaw Inc. U.S. Supplemental Executive
         Retirement Arrangement, as amended or restated from time to time.

2.21     VESTED CREDITED SERVICE has the meaning described in Section 4.04.

In this Arrangement, unless the context requires otherwise, reference to the
male gender will include the female gender and words importing the singular
number only include the plural number and vice versa.

                                                                               6

<PAGE>

                                    ARTICLE 3

                             ELIGIBILITY AND SERVICE

3.01     MEMBERSHIP

         An Employee will become a Member under this Arrangement upon being:

         (a)      recommended by the Chief Executive Officer of the Company for
                  participation in this Arrangement; and

         (b)      approved for participation by the Human Resource and
                  Compensation Committee,

         and such membership shall be effective on the date determined by the
         Human Resource and Compensation Committee in respect of such Member.

3.02     DISABILITY

         If the Member suffers from a Total Disability, such period of
         disability will be excluded from Credited Service. If the Member's
         Total Disability continues until he attains age 65, the Member will be
         deemed to have retired from employment and his supplemental benefits
         will be determined based on:

         (a)      the formula set out in Section 4.01;

         (b)      Credited Service accrued to the date the Total Disability
                  commenced;

         (c)      for the purposes of Article 4, Continuous Service accrued to
                  the date the Total Disability commenced; and

         (d)      Final Average Earnings at the date the Total Disability
                  commenced.

                                                                               7

<PAGE>

3.03     TRANSFERS

         (a)      TRANSFER TO CANADA AND THIS ARRANGEMENT

                  If an employee of an Affiliated Company is transferred from
                  the United States to Canada such that the individual becomes
                  an Employee, such Employee will become a Member of this
                  Arrangement upon the date of transfer of employment, provided
                  the Employee was a "Member" as defined under the U.S.
                  Arrangement immediately prior to his transfer.

                  In such a case, supplemental benefits payable to a Member
                  under this Arrangement will be calculated on the basis of:

                  (i)      his Credited Service under this Arrangement,
                           including his "Credited Service" recognized, and as
                           defined, under the U.S. Arrangement;

                  (ii)     his Continuous Service under this Arrangement,
                           including "Continuous Service" as defined under the
                           U.S. Arrangement; and

                  (iii)    the Member's Final Average Earnings, which will
                           include earnings received by the Member from the
                           Affiliated Company as defined by the U.S.
                           Arrangement. Earnings previously received from the
                           Affiliated Company will be translated to Canadian
                           dollars based on the average exchange rates
                           applicable to each year of earnings.

         (b)      TRANSFERS OUT OF CANADA AND THIS ARRANGEMENT

                  If a Member is transferred from Canada to the United States
                  and ceases to be an Employee, no supplemental benefits will be
                  payable under this Arrangement. Instead, any liability for the
                  payment of supplemental benefits accrued in respect of
                  Credited Service under this Arrangement will be assumed by the
                  applicable participating employer under the U.S. Arrangement

                                                                               8

<PAGE>

                                    ARTICLE 4

                              SUPPLEMENTAL BENEFITS

4.01     BENEFIT FORMULA

         The annual supplemental benefit formula is equal to ({A x B} - C - D) x
         E as follows:

         where

         A        is the Benefit Accrual Rate in respect of the Member;

         B        is the Member's Final Average Earnings;

         C        is the Revenue Canada Maximum Offset, determined on the date
                  of retirement or termination of employment, permanent
                  disability or death, as the case may be;

         D        is, assuming the Member has attained the Retirement Age,
                  1/35th of the Statutory Benefit Offset, and prior to the
                  Member attaining the Retirement Age, nil; and

         E        is the number of whole or partial years of the Member's Vested
                  Credited Service, as determined under Section 4.04.

4.02     PENSION COMMENCEMENT

         A Member will be entitled to an annual supplemental benefit calculated
         according to the formula in Section 4.01 and based on Vested Credited
         Service and Final Average Earnings as at the date of termination of the
         Member's employment, commencing the first the first day of the month
         co-incident with or next following such Member attaining the age of 65.

                                                                               9

<PAGE>

4.03     EARLY RETIREMENT

         A Member who retires from employment with the Company before attainment
         of age 65 and who elects to have this provision apply to him will be
         entitled to an annual supplemental benefit, commencing on the first day
         of the month co-incident with or next following the later of such
         Member's actual retirement date and such other date selected by him
         that is prior to the Member's attainment of age 65 and on or after
         attainment of age 60, equal to the supplemental benefit calculated
         according to the formula in Section 4.01 and based on Vested Credited
         Service and the Member's Final Average Earnings at the Member's actual
         retirement date. Such supplemental benefits will be reduced by 0.1667%
         for each complete month that the date of commencement of payment of
         benefits precedes the Member's attainment of age 65. A Member can elect
         to have this provision apply to him by giving written notice to the
         Company of such election, which notice must be received by the Company
         prior to the date that the Member elects that supplemental benefits
         will commence to become payable to him.

4.04     VESTED CREDITED SERVICE

         For the purposes of this Arrangement, Vested Credited Service is the
         sum of Vested Credited Future Service and Vested Credited Past Service,
         as defined below:

         (a)      VESTED CREDITED FUTURE SERVICE

                  A Member's Vested Credited Future Service is equal to the
                  Member's Credited Future Service multiplied by the relevant
                  vesting percentage contained in the following chart, based on
                  the number of full years of the Member's Credited Future
                  Service rendered after becoming a Member of this Arrangement.

                                                                              10

<PAGE>

<TABLE>
<CAPTION>
YEARS OF CREDITED FUTURE SERVICE RENDERED
       AFTER BECOMING A MEMBER                           RELEVANT VESTING PERCENTAGE
-----------------------------------------                ---------------------------
<S>                                                      <C>
less than 1 year                                                      0%
1 or more years but less than 2 years                                20%
2 or more years but less than 3 years                                40%
3 or more years but less than 4 years                                60%
4 or more years but less than 5 years                                80%
5 or more years                                                     100%
</TABLE>

                  Where a Member suffers from a Total Disability, such period of
                  Total Disability shall be considered to be Credited Future
                  Service rendered after becoming a Member for the purposes only
                  of determining the relevant vesting percentage in the above
                  chart.

         (b)      VESTED CREDITED PAST SERVICE

                  A Member's Vested Credited Past Service is equal to the
                  Member's Credited Past Service if the Member:

                  (i)      dies, at any age, and such death occurs prior to the
                           commencement of payment of supplemental benefits
                           under this Arrangement; or

                  (ii)     Retires from employment with the company on or after
                           the attainment of age 60; or

                  (iii)    Terminates employment with the Company before age 60,
                           provided the Member neither voluntarily terminates
                           his employment with the Company nor is dismissed for
                           just cause.

                                                                              11

<PAGE>

                  A Member's Vested Credited Past Service is equal to the
                  Member's Credited Past Service multiplied by the relevant
                  vesting percentage as outlined in the following chart, based
                  on the Member's age at retirement if the Member retires from
                  employment with the Company on or after attainment of age 55
                  and before attainment of age 60 provided that the member
                  provides no services to any competitor of the Company after
                  retirement.

<TABLE>
<CAPTION>
RETIREMENT AGE         RELEVANT VESTING PERCENTAGE
--------------         ---------------------------
<S>                    <C>
   55 years                         50%
   56 years                         60%
   57 years                         70%
   58 years                         80%
   59 years                         90%
</TABLE>

                  For the purposes of this Section 4.04 (b), the Human Resource
                  and Compensation Committee will determine what constitutes
                  "just cause" and whether a particular Member has been
                  dismissed for just cause, has voluntarily terminated his
                  employment with the Company, or has retired or provided
                  services to a competitor of the Company. In any other case, a
                  Member's Vested Credited Past Service is nil.

                                                                              12

<PAGE>

                                    ARTICLE 5

                      NORMAL AND OPTIONAL FORMS OF BENEFITS

5.01     NORMAL FORM

         The normal form of supplemental benefit payable under this Arrangement
         is an annuity payable in monthly installments for the life of the
         Member and, in any event, for a period of not less than 60 months. If
         the Member dies before receiving 60 monthly payments, the Member's
         Beneficiary will receive the remaining payments at the same time and in
         the same amount that the Member would have received, had he not died.

5.02     OPTIONAL FORMS

         In lieu of the normal form of supplemental benefit described in Section
         5.01, the Member may elect, before supplemental benefit payments
         commence, any other form of periodic lifetime annuity acceptable to the
         Human Resource and Compensation Committee (the "Optional Form"), which
         Optional From will be the Actuarial Equivalent of the normal form of
         supplemental benefit described in Section 5.01.

         Where the Member wishes to elect an Optional Form, the Member must so
         advise the Company, in writing, at least 30 days before the date
         benefit payments would otherwise have commenced under this Arrangement.
         Section 5.01 will apply where the Member has not provided such written
         notice to the Company in the specified time period.

                                                                              13

<PAGE>

                                    ARTICLE 6

                                 DEATH BENEFITS

6.01     BENEFICIARY DESIGNATION

         A Member may designate, by written notice delivered to the Company, a
         Beneficiary to receive any benefits payable on the death of the Member.
         A Member may revoke or amend such designation in the same manner at any
         time, subject to any applicable laws governing the designation of
         beneficiaries.

6.02     NO BENEFICIARY

         If a Member fails to validly designate a Beneficiary, or if the
         Beneficiary predeceases the Member, any benefits payable to the
         Member's Beneficiary will be paid to the estate of the Member in
         accordance with this Arrangement.

6.03     DEATH OF A BENEFICIARY

         If a Beneficiary, as a result of a Member's death, is entitled to
         payments under this Arrangement and the Beneficiary dies before
         receiving any or all of the payments due to him, any remaining
         guaranteed monthly payments will continue to be paid to the estate of
         the Beneficiary.

6.04     DEATH BEFORE SUPPLEMENTAL BENEFIT COMMENCEMENT

         Notwithstanding sections 4.02 and 4.03, if the Member dies before the
         payment of supplemental benefits have commenced, the Member will be
         deemed to have retired the day before his death and the Member's
         Beneficiary will receive a supplemental benefit equal to the benefit
         determined in accordance with Section 4.01, and payable for 60 months,
         commencing on the first day of the month co-incident with or next
         following the later of such Member's death.

6.05     DEATH AFTER SUPPLEMENTAL BENEFIT COMMENCEMENT

                                                                              14

<PAGE>

         If a Member dies after the Member's supplemental benefits have
         commenced being paid, any benefits payable under this Arrangement will
         be determined and payable in accordance with Article 5.

                                                                              15

<PAGE>

                                    ARTICLE 7

                            FUTURE OF THE ARRANGEMENT

7.01     RIGHT TO AMEND OR TERMINATE THE ARRANGEMENT

         The Human Resource and Compensation Committee reserves the right to
         amend or discontinue this Arrangement at any time, either in whole or
         in part, at its discretion, provided such amendment or termination, as
         applicable, does not reduce benefits under this Arrangement accrued to
         the date of amendment or termination of the Arrangement, as applicable,
         based on a Member's Final Average Earnings at the date of such
         amendment or termination, as applicable.

                                                                              16

<PAGE>

                                    ARTICLE 8

                               GENERAL PROVISIONS

8.01     ADMINISTRATION

         The Company will administer this Arrangement. The Company:

         (a)      will be responsible for all matters relating to the
                  administration of this Arrangement;

         (b)      may delegate such matters as it deems appropriate to be
                  performed by one or more agents;

         (c)      will decide conclusively all matters relating to the
                  operation, interpretation and application of the Arrangement;
                  and

         (d)      may enact rules and regulations relating to the administration
                  of the Arrangement to carry out the terms of this Arrangement
                  and may amend such rules and regulations from time to time.
                  Such rules and regulations will not conflict with any
                  provision of this Arrangement.

8.02     SUPPLEMENTAL BENEFITS PAYABLE BY THE COMPANY

         (a)      Supplemental benefits payable under this Arrangement will be
                  paid by the participating employer. The Company is not
                  required to establish or contribute to a trust fund, annuity
                  or other advance or current funding arrangement of any kind
                  for the provision of supplemental benefits which may become,
                  or are, payable under this Arrangement.

         (b)      Supplemental benefits payable under this Arrangement are to be
                  paid solely from the general assets of the participating
                  employer.

                                                                              17

<PAGE>

8.03     FREQUENCY AND TIMING OF SUPPLEMENTAL BENEFIT BENEFITS

         Unless specified otherwise, payments under this Arrangement will be
         payable monthly upon the first day of the month in which they fall due.
         Where such payments are subject to termination on death or loss of
         eligibility ("termination event"), the last monthly payment will be
         payable on the first day of the month in which the termination event
         occurs.

8.04     NON-ALIENATION

         Any transaction that purports to assign, charge, anticipate, surrender
         or grant as security a Member's right or interest under the
         Arrangement, or supplemental benefits payable under this Arrangement,
         is void.

8.05     NON-COMMUTATION OF BENEFITS

         A supplemental benefit payable under this Arrangement will not be
         capable of being commuted, unless the Human Resource and Compensation
         Committee decides it is in the best interests of the Company to do so.

8.06     RIGHTS OF EMPLOYEES

         (a)      No Member will have any right or interest, whatsoever, to
                  supplemental benefits under this Arrangement, except as
                  provided in this Arrangement.

         (b)      The establishment of this Arrangement will not constitute an
                  enlargement of any rights an Employee might otherwise have as
                  to tenure, retention of employment with the Company,
                  continuity of work, advancement in employment or any
                  particular job or position.

                                                                              18

<PAGE>

8.07     LIMITATION OF LIABILITIES

         Notwithstanding anything in this Arrangement to the contrary, the
         Company will not be liable to any person whatsoever because of any
         acts, omissions to act, mistakes, negligence or errors in judgment
         either by the Company or of any person appointed or employed by it or
         providing service to it in connection with its functions thereunder,
         except for any claims, demands and proceedings arising from any act or
         omission which is due to willful misconduct, fraud or lack of good
         faith by the Company or such persons or any one of them.

8.08     INFORMATION TO BE PROVIDED BEFORE BENEFITS ARE PAID

         Payment of supplemental benefits will not be made until the person
         entitled to payment of supplemental benefits delivers to the Company:

         (a)      satisfactory proof of age of the person and other persons who
                  may become entitled to payment of supplemental benefits; and

         (b)      any such other information as may be required to calculate and
                  pay supplemental benefits, including a signed declaration of
                  marital status, if applicable.

8.09     COMPANY RECORDS

         Whenever the records of the Company are used for the purposes of this
         Arrangement, such records will be conclusive as to the facts with which
         they are concerned.

                                                                              19

<PAGE>

8.10     SUCCESSOR COMPANIES

         If the Company (or participating employer contemplated by the
         definition of "Company") sells or exchanges all or substantially all of
         its assets or ceases, discontinues operation of its business or enters
         into a statutory or non-statutory merger, consolidation or
         re-organization with any other corporation, this Arrangement will be
         continued and the person, firm or corporation to which the Company (or
         participating employer, as the case may be) is sold or with which the
         Company (or participating employer, as the case may be) is merged,
         consolidated or re-organized will be deemed to be the successor of the
         Company (or participating employer, as the case may be) and will be
         substituted hereunder for the Company (or participating employer, as
         the case may be).

8.11     CONSTRUCTION

         This Arrangement will be governed and construed in accordance with the
         laws of Ontario.

8.12     CURRENCY

         All supplemental benefits payable under this Arrangement will be paid
         in the lawful currency of Canada.

8.13     SEVERABILITY

         If any provision of this Arrangement is held to be invalid or
         unenforceable by a court of competent jurisdiction, its invalidity or
         unenforceability will not affect any other provision of this
         Arrangement and the Arrangement will be construed and enforced as if
         such provision had not been included therein.

                                                                              20

<PAGE>

8.14     CAPTIONS AND HEADINGS

         The captions, headings and Table of Contents of this Arrangement are
         included for convenience of reference only and will not be used in
         interpreting the provisions of this Arrangement.

8.15     ARTICLES AND SECTIONS

         "Article" or "Articles" means an article or articles as defined in the
         Table of Contents and "Section" or "Sections" means a specific
         provision or provisions within an Article or Articles, as applicable.

8.16     WAIVER

         The Human Resource and Compensation Committee shall have the unfettered
         right and sole discretion to waive any provision of this Arrangement,
         if it deems such waiver to be in the best interests of the Company.

                                                                              21<PAGE>

                                                                    EXHIBIT 10.6

                           TAX SHARING AGREEMENT AMONG
              LAIDLAW INTERNATIONAL, INC. AND ITS U.S. SUBSIDIARIES

                  This Tax Sharing Agreement (this "Agreement") is entered into
as of June 23, 2003 by and among Laidlaw International, Inc., a Delaware
corporation ("New LINC"), and all of the New LINC direct and indirect U.S.
subsidiaries listed on Exhibit A attached hereto.

                                    RECITALS

                  WHEREAS, each of the parties hereto is a Member of the New
LINC Affiliated Group;

                  WHEREAS, the NEW LINC Affiliated Group files a Consolidated
Return; and

                  WHEREAS, the parties wish to agree on a method for sharing the
New LINC Affiliated Group's Consolidated Tax Liability and certain related
matters.

                  NOW, THEREFORE, in consideration of the premises and of the
mutual agreements and covenants contained in this Agreement, the parties hereto
agree as follows:

1.       DEFINITIONS

         1.1      "Affiliated Group" has the meaning given that term in Section
                  1504(a) of the Code.

         1.2      "Code" means the Internal Revenue Code of 1986, as amended.

         1.3      "Completion," for any Taxable Year of the Group, means the
date on which the Consolidated Return of the Group for such Taxable Year is
filed.

         1.4      "Common Parent" means New LINC and any corporation that is the
successor to New LINC as the common parent of the New LINC Affiliated Group.

         1.5      "Consolidated Return," for any Taxable Year, means a
consolidated U.S. federal income tax return filed by the Common Parent pursuant
to Section 1501 of the Code.

         1.6      "Consolidated Return Regulations" means Income Tax Regulations
Section 1.1502-1 through 1.1502-100 (26 C.F.R.), as amended.

         1.7      "Consolidated Tax Liability" means the consolidated U.S.
corporation federal income tax liability of the Group for any Taxable Year for
which the Group files a Consolidated Return.

<PAGE>

         1.8      "Consolidated Taxable Income," for any Taxable Year, means the
consolidated U.S. corporation taxable income of the Group for such Taxable Year,
determined in the manner provided in the Code and in the Consolidated Return
Regulations.

         1.9      "Former Member," as of any date, means any corporation (or
successor) which as of such date is not a Member of the Group, but which at any
time during one or more Taxable Years of the Group was a Member; provided,
however, that no Member that ceases to exist as a Member hereunder solely as a
result of a transaction to which Section 381 of the Code applies shall be a
Former Member if the surviving or resulting corporation to such transaction is a
Member of the Group.

         1.10     "Group," as of any date, means the Common Parent and each
Member of the Affiliated Group which is an Includible Corporation as of such
date.

         1.11     "Includible Corporation" has the meaning given that term in
Section 1504(b) of the Code.

         1.12     "Income Tax Regulations" means the Regulations (26 C.F.R.), as
amended, promulgated pursuant to the Code.

         1.13     "IRS" means the Internal Revenue Service.

         1.14     "Loss Item," in the case of any Member, for any Taxable Year
of the Group, means such Member's excess credits against federal income tax, net
operating loss, or net capital loss for such Taxable Year, which result from the
determination of such Member's Separate Return Tax Liability for such Taxable
Year.

         1.15     "Member," for any Taxable Year, means any corporation which at
any time during such Taxable Year is an Includible Corporation that is included
in the Affiliated Group and shall include any such corporation which at any time
during such Taxable Year is the Common Parent.

         1.16     "New LINC Affiliated Group" means the Affiliated Group of
which New LINC is the common parent.

         1.17     "Separate Return Tax Liability," in the case of any Member for
any Taxable Year, means the liability of such Member hereunder for federal
income tax for such Taxable Year computed as if such Member had filed a separate
federal income tax return for such Taxable Year and for all prior taxable years
or periods starting with the Taxable Year ending August 31, 2003, without taking
into account carryovers and carrybacks of losses and credits, and as if such
Member had paid tax at the highest rate specified in section 11 of the Code on
all of its taxable income.

         1.18     "Taxable Year" means any period, starting with the Taxable
Year ending August 31, 2003 (a) of 12 consecutive months or (b) of less than 12
consecutive months, for which a Consolidated Return is or will be filed by the
Group.

                                       2
<PAGE>

2.       ALLOCATION OF CONSOLIDATED TAX LIABILITY FOR PURPOSES OF DETERMINING
         EARNINGS AND PROFITS.

         The Consolidated Tax Liability of the Group for each Taxable Year of
the Group shall, for purposes of determining the earnings and profits of each
Member, be allocated among the Members in accordance with the method prescribed
in Section 1.1552-1(a)(2)(ii) of the Income Tax Regulations. The Common Parent
shall make any election required under Section 1.1552-1(c) of the Income Tax
Regulations to effect the allocation method described in this Section 2.

3.       PAYMENTS BY MEMBERS OF SEPARATE RETURN TAX LIABILITY.

         3.1      PAYMENTS BY MEMBERS. For each Taxable Year of the Group, each
Member shall make the payments specified in this Section 3.1.

                  In the case of any Member whose Separate Return Tax Liability
for such Taxable Year is greater than zero, such Member shall make a payment of
its Separate Return Tax Liability for such Taxable Year. The amount of each such
payment shall be determined by the Common Parent, and such determination shall
be made within 60 days of the date on which the Group's Consolidated Return for
such Taxable Year is filed with the IRS.

         3.2      ESTIMATED TAX PAYMENTS. The Common Parent may request from any
member of the Group a contribution towards estimated tax payments of the Group
in an amount equal to the expected pro-rata portion of the Consolidated Tax
Liability of such member. Payment of the contribution by the member shall be
made on the date the related estimated tax payment of the Group is due. Any such
payment by a member shall be offset against the final liability of such member
determined under section 3.1 and any overpayment by a member of its final
liability shall be refunded to the member at the time specified in section 3.3.

         3.3      MANNER AND TIMING OF PAYMENTS. Any payment due from a Member
pursuant to Section 3.1 hereof shall be made in the manner provided in Section
5.1 hereof within 5 days of the date on which the amount payable is determined.

4.       PAYMENTS TO MEMBERS.

         4.1      PAYMENTS TO MEMBERS GENERALLY. For each Taxable Year of the
Group, the payments specified in this Section 4 shall, if applicable, be made to
each Member.

                  a.       If the payments made by any Member pursuant to
Section 3.1(a) hereof of its Separate Return Tax Liability for such Taxable Year
exceed its Separate Return Tax Liability for such Taxable Year as subsequently
adjusted, such Member shall be paid an amount equal to the excess.

                  b.       If any consolidated net operating loss, consolidated
capital loss, or consolidated credit for federal income tax purposes that is
attributable to any Member (other than the Common Parent) is utilized, under
applicable Treasury Regulations, to reduce the federal taxable income or the
federal income tax of any Member (other than the Common Parent), including the
Member to whom the loss or credit is attributable, then the Common Parent shall

                                       3
<PAGE>

pay to the Member whose losses or credits have been so utilized an amount equal
to (A) in the case of losses, the product of (i) the losses so utilized, times
(ii) the highest rate of tax specified in section 11 of the Code, and (B) in the
case of credits, the amount of the credits so utilized.

         4.2      MANNER AND TIMING OF PAYMENTS. Any payment that a Member is
entitled to receive pursuant to Section 4.1(a) or 4.1(b) hereof shall be paid to
such Member in the manner provided in Section 5.1 hereof within 5 days of the
date the amount is finally determined or, in the case of refunds, within 5 days
of the date the refund is received from the IRS.

5.       REMITTANCES BY AND TO MEMBERS.

         5.1      REMITTANCES GENERALLY. Until such time as the Common Parent
notifies each other Member of the Group in writing to the contrary, all payments
that each such other Member is required to make hereunder shall be remitted by
each such Member directly to the Common Parent. The Common Parent shall be
responsible for making all payments required to be made by it hereunder.

6.       SUBSEQUENT ADJUSTMENTS.

         If any adjustment is made to any item of income, gain, loss, deduction,
or credit of any Member of the Group for a Taxable Year during which such Member
is a member of the Group by reason of (a) the filing of an amended Consolidated
Return, (b) a claim for refund with respect to such Taxable Year, or (c) an
audit with respect to such Taxable Year by the IRS, then the amounts, if any,
due to or from such Member under this Agreement shall be redetermined by taking
into account such adjustment. If, as a result of such redetermination, any
amount due to or from a Member under this Agreement differs from the amount
previously paid, then except as herein provided, payment of such difference
shall be made to such Member or by such Member, in the manner provided in
Section 4.2 and Section 5.1, respectively, as follows: (y) in the case of an
adjustment resulting in a credit or refund of tax, within 5 calendar days of the
date on which such refund or credit is received by the Common Parent or such
Member with respect to such adjustment, or (z) in the case of an adjustment
resulting in the assessment of a deficiency in tax, within 10 calendar days of
the date on which such deficiency is paid. Any amount due under this Section 6
shall include any interest attributable thereto and any penalties or additional
amounts which are imposed.

7.       CARRYBACKS FROM SEPARATE RETURN YEARS.

         If, for any future taxable year of a Former Member, such Former Member
has a net operating loss, a net capital loss, or is entitled to credits against
tax which such Former Member, under applicable provisions of the Code or the
Consolidated Return Regulations, may carry back to a Taxable Year or Taxable
Years of the Group during which such Former Member was a Member of the Group,
the Common Parent shall have no obligation to pay to such Former Member the
amount of any refund or credit of federal income tax that the Common Parent may
receive as a result of the carryback by such Former Member of any such losses or
credits.

                                       4
<PAGE>

8.       DETERMINATIONS AND COMPUTATIONS.

         8.1      DETERMINATIONS AND COMPUTATIONS GENERALLY. All determinations
and computations required to be made hereunder, including, without limitation,
all computations of (a) Consolidated Taxable Income and Consolidated Tax
Liability for each Taxable Year of the Group and (b) the Separate Return Tax
Liability for each such Taxable Year of each Member shall be made by the Common
Parent at the time that any such determination or computation is required to be
made. The results of any such determination or computation so made by the Common
Parent shall be binding and conclusive upon the parties hereto for all purposes
hereof absent manifest error.

         8.2      FACT PATTERNS NOT SPECIFICALLY PROVIDED FOR. The purpose of
this Agreement is to ascertain in a reasonable and equitable manner the income
tax liability or refund of each Member. If a fact pattern arises in the
administration of this Agreement which requires a calculation or determination
that is not dealt with in the specific provisions hereof, the Common Parent
shall be responsible for performing such calculations or making such
determinations. In making any such calculation or determination, the Common
Parent shall attempt to follow as closely as possible the general concepts set
forth in this Agreement by analogy to the specific provisions hereof. The
results of any such determination or computation so made by the Common Parent
shall be binding and conclusive upon each of the parties hereto for all purposes
hereof absent manifest error.

9.       PROCEDURAL MATTERS.

         9.1      PAYMENTS TO IRS. The Common Parent shall be solely responsible
for making any estimated or final payments to the IRS in satisfaction of the
federal income tax liability (including additions to tax, penalties and
interest) of the Group and each of its Members for each Taxable Year of the
Group.

         9.2      PREPARATION AND FILING OF CONSOLIDATED RETURN. The Common
Parent shall prepare and file the Consolidated Return and any other returns,
documents, or statements required to be filed with the IRS which pertain to the
determination of the Consolidated Tax Liability of the Group for each Taxable
Year of the Group. In its sole and absolute discretion, the Common Parent shall
have the right with respect to any Consolidated Return that it has filed or will
file: (a) to determine (i) the manner in which such Consolidated Return, as well
as any other documents or statements incidental or related thereto, shall be
prepared and filed, including, without limitation, the manner in which any item
of income, gain, loss, deduction, or credit of any Member shall be reported
therein or thereon, (ii) whether any extensions with respect to any such
Consolidated Return will be requested, and (iii) the elections that will be made
in any such Consolidated Return by any Member; (b) to contest, compromise, or
settle any adjustment or deficiency proposed, asserted, or assessed as a result
of any audit of such Consolidated Return by the IRS; (c) to file an amended
Consolidated Return and to prosecute, compromise, or settle any claim for refund
set forth therein; and (d) to determine whether any refunds to which the Group
may be entitled shall be paid by way of cash refund or credited against the
Consolidated Tax Liability of the Group for any Taxable Year or Taxable Years of
the Group. Each Member hereby irrevocably appoints the Common Parent as its
agent and

                                       5
<PAGE>

attorney-in-fact to take any action (including the execution of documents) as
the Common Parent may deem appropriate to effect the foregoing.

         9.3      MEMBER CLAIMS FOR REFUND. The Common Parent shall prepare on
behalf of each Member any and all Corporation Applications for Tentative Refund
(Form 1139), Amended U.S. Corporation Income Tax Returns (Form 1120X), or Claims
for Refund (Form 843) that such Member is eligible to file with the IRS with
respect to any prior taxable year or taxable years of such Member.

10.      UTILIZATION OF MEMBER TAX ATTRIBUTES IN DETERMINING CONSOLIDATED TAX
         LIABILITY.

         10.1     UTILIZATION OF MEMBER TAX ATTRIBUTES GENERALLY. In determining
the Consolidated Taxable Income and Consolidated Tax Liability and in preparing
the Consolidated Return of the Group for any Taxable Year of the Group, the
Common Parent shall be entitled, and hereby is authorized, to utilize on behalf
of the Group all of the tax attributes and other items of income, gain, loss,
deduction, and credit of each Member arising in such Taxable Year or which arose
in another Taxable Year or Taxable Years (or other period or periods) and which
properly may be carried back or carried forward to such Taxable Year. The Common
Parent on behalf of the Group shall be entitled to utilize each and all of such
attributes and items of each Member of the Group, without regard to whether such
attributes and items are concurrently being, have previously been, or may
subsequently be utilized in determining for any Taxable Year or Taxable Years,
in the case of any Member, its Separate Return Tax Liability. Except as
expressly provided for herein, no Member of the Group shall in any manner be
entitled to receive any form of compensation by reason of the Common Parent's
utilization of such Member's tax attributes and items of income, gain, loss,
deduction, or credit on behalf of the Group in determining for any Taxable Year
or Taxable Years the Group's Consolidated Taxable Income and Consolidated Tax
Liability for such Taxable Year or Taxable Years, irrespective of whether such
Member has or has not itself previously utilized, or is or is not itself
concurrently utilizing, any of such attributes or items in determining, for any
Taxable Year or Taxable Years, its Separate Return Tax Liability.

         10.2     MEMBERS LEAVING GROUP. In the event any Member ceases for any
reason to be a Member either (a) after any of its tax attributes or items of
income, gain, loss, deduction, or credit have been utilized by the Common Parent
on behalf of the Group in determining the Group's Consolidated Taxable Income or
Consolidated Tax Liability for any Taxable Year or Taxable Years of the Group or
(b) during the Taxable Year of the Group in which any of such attributes or
items is being utilized by the Common Parent on behalf of the Group to determine
the Group's Consolidated Taxable Income or Consolidated Tax Liability for such
Taxable Year, but in either such case before such Member has itself utilized
such attribute or item (in whole or in part) in determining for any Taxable Year
or Taxable Years, its Separate Return Tax Liability, the Common Parent, except
as expressly provided for herein, shall not in any such circumstance be
obligated or required to compensate such Member in any manner for any amount as
a result of the occurrence of such event and the Group's prior or concurrent
utilization of such attribute or item, notwithstanding that no portion of such
attribute or item may be apportioned to such Member under the Consolidated
Return Regulations as a consequence of its ceasing to be a Member of the Group.

                                       6
<PAGE>

11.      ADDITIONS TO GROUP.

         If any Member of the Group shall at any time organize or acquire any
other corporation, provided that such corporation becomes a Member of the Group,
the Member of the Group that organizes such corporation or consummates such
acquisition shall obtain the agreement of such newly-organized or acquired
corporation to join in this Agreement and to be bound by all of the terms hereof
and shall cause such corporation to execute a written consent evidencing its
agreement to join in this Agreement and to be bound by the terms hereof. Each of
the parties hereto, and each corporation that subsequently becomes a party to
this Agreement, consents to such corporation joining in this Agreement.

12.      STATE TAXES. Each Member agrees that upon the request of the Common
Parent it will join with such other Members as are designated by the Common
Parent in any consolidated, combined, or unitary state or local income or
franchise tax return or report for any taxable year. Payments and refunds of
these taxes shall be made under principles consistent with the other provisions
of this Agreement.

13.      EFFECTIVE DATE.

         This Agreement shall be effective for all Taxable Years of the Group
beginning with the Taxable Year ending August 31, 2003.

14.      MISCELLANEOUS.

         14.1     AMENDMENT OR MODIFICATION. No amendment or modification of any
of the terms of this Agreement shall be valid unless made by an instrument
signed in writing by an authorized officer of each Member which is a Member at
the time such instrument is to be executed.

         14.2 SUCCESSORS AND ASSIGNS. This Agreement shall be binding upon and
shall inure to the benefit of each of the parties hereto and its respective
successors and assigns.

         14.3     NOTICES. All notices and other communications hereunder to any
Member shall be deemed to have been duly given if delivered by hand; mailed by
first class mail, postage prepaid; or dispatched by electronic facsimile
transmission or nationally-recognized overnight courier service to the Treasurer
of such Member.

         14.4     TITLES AND HEADINGS. Titles and headings to sections of this
Agreement are inserted for convenience only and shall not constitute a part
hereof.

         14.5     ENTIRE AGREEMENT. This Agreement contains the entire
understanding of the parties hereto with respect to the subject matter contained
herein.

         14.6     SEVERABILITY. In case any provision contained in this
Agreement is invalid, illegal, or unenforceable, the validity, legality, and
enforceability of the remaining provisions will not in any way be affected or
impaired thereby.

         14.7     GOVERNING LAW. This Agreement has been made in and shall be
governed by, construed, and enforced in accordance with the laws of the state of
Delaware.

                                       7
<PAGE>

         14.8     COUNTERPARTS. This Agreement may be executed in any number of
counterparts, each of which shall be deemed an original and all of which
together shall constitute one and the same instrument.

                            [Signature Page Follows]

                                       8
<PAGE>

                  IN WITNESS WHEREOF, the parities hereto have caused this
Agreement to be executed by their duly authorized representatives on June ____,
2003.

                             LAIDLAW INTERNATIONAL, INC., a Delaware corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: Senior Vice President and
                             Secretary

                             LAIDLAW TRANSPORTATION HOLDINGS,
                             INC., a Delaware corporation

                             LAIDLAW TRANSPORTATION
                             MANAGEMENT INC., an Ohio corporation

                             LAIDLAW MEDICAL HOLDINGS, INC., a
                             Delaware corporation

                             LAIDLAW USA, INC., a New York corporation

                             LAIDLAW TRANSPORTATION, INC., a
                             Delaware corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: Senior Vice President and Secretary

                                       9
<PAGE>

                             LAIDLAW ONE INC., a Delaware corporation

                             S.C. FOOD SERVICES (U.S.A.), INC., a
                             Delaware corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: President and Secretary

                             CONCORDE ADJUSTERS, INC., a Delaware
                             corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: Vice President

                             LAIDLAW TRANSIT HOLDINGS, INC., a
                             Delaware corporation

                             LAIDLAW TRANSIT, INC., a Delaware
                             corporation

                             ALLIED BUS SALES, INC., an Indiana
                             corporation

                             LAIDLAW TRANSIT MANAGEMENT
                             COMPANY, INC., a Pennsylvania corporation

                             CHATHAM COACH LINES, INC., a Delaware
                             corporation

                             LAIDLAW TRANSIT SERVICES, INC., a
                             Delaware corporation

                             SUTRAN, INC., a South Dakota corporation

                             VAN TRAN OF TUCSON, INC., an Arizona
                             corporation

                                       10
<PAGE>

                             SAFE RIDE SERVICES, INC., an Arizona
                             corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: Secretary

                             EMCARE HOLDINGS INC., a Delaware
                             corporation

                             EMCARE, INC., a Delaware corporation

                             AMERICAN EMERGENCY PHYSICIANS
                             MANAGEMENT, INC., a California corporation

                             CHARLES T. MITCHELL, INC., a Hawaii
                             corporation

                             COORDINATED HEALTH SERVICES, INC., a
                             Pennsylvania corporation

                             ECEP, INC., a Missouri corporation

                             EMCARE ANESTHESIA SERVICES, INC., a
                             Delaware corporation

                             EMCARE CONTRACT OF ARKANSAS, INC.,
                             an Arkansas corporation

                             EMCARE OF ALABAMA, INC., an Alabama
                             corporation

                             EMCARE OF ARIZONA, INC., an Arizona
                             corporation

                             EMCARE OF CALIFORNIA, INC., a California
                             corporation

                             EMCARE OF COLORADO, INC., a Colorado
                             corporation

                             EMCARE OF CONNECTICUT, a Connecticut
                             corporation

                                       11
<PAGE>

                             EMCARE OF FLORIDA, INC., a Florida
                             corporation

                             EMCARE OF GEORGIA, INC., a Georgia
                             corporation

                             EMCARE OF HAWAII, INC., a Hawaii
                             corporation

                             EMCARE OF INDIANA, INC., an Indiana
                             corporation

                             EMCARE OF IOWA, INC., an Iowa
                             corporation

                             EMCARE OF KENTUCKY, INC., a Kentucky
                             corporation

                             EMCARE OF LOUISIANA, INC., a Louisiana
                             corporation

                             EMCARE OF MARYLAND, LLC, a Maryland
                             limited liability company

                             EMCARE OF MICHIGAN, INC., a Michigan
                             corporation

                             EMCARE OF MINNESOTA, INC., a Minnesota
                             corporation

                             EMCARE OF MISSISSIPPI, INC., a Mississippi
                             corporation

                             EMCARE OF MISSOURI, INC., a Missouri
                             corporation

                             EMCARE OF NEVADA, INC., a Nevada
                             corporation

                             EMCARE OF NEW HAMPSHIRE, INC., a New
                             Hampshire corporation

                             EMCARE OF NEW JERSEY, INC., a New
                             Jersey corporation

                             EMCARE OF NEW MEXICO, INC., a New
                             Mexico corporation

                             EMCARE OF NEW YORK, INC., a New York
                             corporation

                                       12
<PAGE>

                             EMCARE OF NORTH CAROLINA, INC., a
                             North Carolina corporation

                             EMCARE OF NORTH DAKOTA, INC., a North
                             Dakota corporation

                             EMCARE OF OHIO, INC., an Ohio corporation

                             EMCARE OF OKLAHOMA, INC., an Oklahoma
                             corporation

                             EMCARE OF OREGON, INC., an Oregon
                             corporation

                             EMCARE OF PENNSYLVANIA, INC., a
                             Pennsylvania corporation

                             EMCARE OF RHODE ISLAND, INC., a Rhode
                             Island corporation

                             EMCARE OF SOUTH CAROLINA, INC., a
                             South Carolina corporation

                             EMCARE OF TENNESSEE, INC., a Tennessee
                             corporation

                             EMCARE OF TEXAS, INC., a Texas corporation

                             EMCARE OF VERMONT, INC., a Vermont
                             corporation

                             EMCARE OF VIRGINIA, INC., a Virginia
                             corporation

                             EMCARE OF WASHINGTON, INC., a
                             Washington corporation

                             EMCARE OF WEST VIRGINIA, INC., a West
                             Virginia corporation

                             EMCARE OF WISCONSIN, INC., a Wisconsin
                             corporation

                             EMCARE PHYSICIAN SERVICES, INC., a
                             Delaware corporation

                             EMCARE PHYSICIAN PROVIDERS, INC., a
                             Missouri corporation

                                       13
<PAGE>

                             EMCARE SERVICES OF ILLINOIS, INC., an
                             Illinois corporation

                             EMCARE SERVICES OF MASSACHUSETTS,
                             INC., a Massachusetts corporation

                             EM-CODE REIMBURSEMENT SOLUTIONS,
                             INC., a Delaware corporation

                             EMERGENCY MEDICINE EDUCATION
                             SYSTEMS, INC., a Texas corporation

                             EMERGENCY SPECIALISTS OF ARKANSAS,
                             INC. II, a Texas corporation

                             FIRST MEDICAL/EMCARE INC., a California
                             corporation

                             HEALTHCARE ADMINISTRATIVE
                             SERVICES, INC., a Delaware corporation

                             HELIX PHYSICIANS MANAGEMENT, INC., a
                             California corporation

                             NORMAN BRUCE JETTON, INC., a California
                             corporation

                             OLD STAT, INC., a Delaware corporation

                             PACIFIC EMERGENCY SPECIALISTS
                             MANAGEMENT, INC., a California corporation

                             PHYSICIAN ACCOUNT MANAGEMENT,
                             INC., a Florida corporation

                             PROVIDER ACCOUNT MANAGEMENT,
                             INC., a Delaware corporation

                             REIMBURSEMENT TECHNOLOGIES, INC., a
                             Pennsylvania corporation

                             STAT PHYSICIANS, INC., a Florida corporation

                             THE GOULD GROUP, INC., a Texas corporation

                             TIFTON MANAGEMENT SERVICES, INC., a
                             Georgia corporation

                                       14
<PAGE>

                                        TUCKER EMERGENCY SERVICES, INC., a
                                        Georgia corporation

                                        By: ___________________________________
                                        Name: Ivan R. Cairns
                                        Title: Vice President

                                        AMERICAN MEDICAL RESPONSE, INC., a
                                        Delaware corporation

                                        MEDLIFE EMERGENCY MEDICAL
                                        SERVICE, INC., an Alabama corporation

                                        METROPOLITAN AMBULANCE SERVICE, a
                                        California corporation

                                        HANK'S ACQUISITION CORP., an Alabama
                                        corporation

                                        AMERICAN MEDICAL RESPONSE OF
                                        INLAND EMPIRE, a California corporation

                                        FOUNTAIN AMBULANCE SERVICE, INC., an
                                        Alabama corporation

                                        GOLDEN GATE ASSOCIATES, a California
                                        corporation

                                        FLORIDA EMERGENCY PARTNERS, INC., a
                                        Texas corporation

                                        SAN FRANCISCO AMBULANCE SERVICE,
                                        INC., a California corporation

                                        AMERICAN MEDICAL RESPONSE
                                        NORTHWEST, INC., an Oregon corporation

                                        SPRINGS AMBULANCE SERVICE, INC., a
                                        California corporation

                                        AMERICAN MEDICAL RESPONSE OF
                                        COLORADO, INC., a Delaware corporation

                                        MEDEVAC MIDAMERICA, INC., a Missouri
                                        corporation

                                       15
<PAGE>

                             AMERICAN MEDICAL RESPONSE WEST, a
                             California corporation

                             DESERT VALLEY MEDICAL TRANSPORT,
                             INC., a California corporation

                             INTERNATIONAL LIFE SUPPORT, INC., a
                             Hawaii corporation

                             MEDEVAC MEDICAL RESPONSE, INC., a
                             Missouri corporation

                             AMERICAN MEDICAL RESPONSE OF
                             OKLAHOMA, INC., a Delaware corporation

                             AMERICAN MEDICAL RESPONSE OF
                             TEXAS, INC., a Delaware corporation

                             KUTZ AMBULANCE SERVICE, INC., a
                             Wisconsin corporation

                             AMERICAN MEDICAL RESPONSE
                             HOLDINGS, INC., a Delaware corporation

                             AMERICAN MEDICAL RESPONSE
                             MANAGEMENT, INC., a Delaware corporation

                             MOBILE MEDIC AMBULANCE SERVICE,
                             INC., a Delaware corporation

                             METRO AMBULANCE SERVICES, INC., a
                             Delaware corporation

                             METRO AMBULANCE SERVICE (RURAL),
                             INC., a Delaware corporation

                             MEDIC ONE AMBULANCE SERVICES, INC.,
                             a Delaware corporation

                             AMERICAN MEDICAL RESPONSE OF
                             SOUTH CAROLINA, INC., a Delaware
                             corporation

                             AMERICAN MEDICAL RESPONSE OF
                             NORTH CAROLINA, INC., a Delaware corporation

                                       16
<PAGE>

                             AMERICAN MEDICAL RESPONSE OF
                             GEORGIA, INC., a Delaware corporation

                             RANDLE EASTERN AMBULANCE SERVICE,
                             INC., a Florida corporation

                             MEDI-CAR SYSTEMS, INC., a Florida
                             corporation

                             AMERICAN MEDICAL RESPONSE OF
                             TENNESSEE, INC., a Delaware corporation

                             PHYSICIANS & SURGEONS AMBULANCE
                             SERVICE, INC., an Ohio corporation

                             AMERICAN MEDICAL RESPONSE OF
                             ILLINOIS, INC., a Delaware corporation

                             TROUP COUNTY EMERGENCY MEDICAL
                             SERVICES, INC., a Georgia corporation

                             MEDI-CAR AMBULANCE SERVICE, INC., a
                             Florida corporation

                             MIDWEST AMBULANCE MANAGEMENT
                             COMPANY, a Delaware corporation

                             PARAMED, INC., a Michigan corporation

                             MERCY AMBULANCE OF EVANSVILLE,
                             INC., an Indiana corporation

                             TIDEWATER AMBULANCE SERVICE, INC.,
                             a Virginia corporation

                             AMERICAN MEDICAL RESPONSE OF
                             CONNECTICUT, INCORPORATED, a
                             Connecticut corporation

                             ATLANTIC AMBULANCE SERVICES
                             ACQUISITION, INC., a Delaware corporation

                             AMERICAN MEDICAL RESPONSE OF
                             MASSACHUSETTS, INC., a Massachusetts
                             corporation

                             ATLANTIC/KEY WEST AMBULANCE, INC.,
                             a Delaware corporation

                                       17
<PAGE>

                             AMERICAN MEDICAL RESPONSE MID-
                             ATLANTIC, INC., a Pennsylvania corporation

                             ATLANTIC/PALM BEACH AMBULANCE,
                             INC., a Delaware corporation

                             SEMINOLE COUNTY AMBULANCE, INC., a
                             Delaware corporation

                             METRO AMBULANCE SERVICE, INC., a
                             Georgia corporation

                             LIFEFLEET SOUTHEAST, INC., a Florida
                             corporation

                             BROWARD AMBULANCE, INC., a Delaware
                             corporation

                             AMERICAN MEDICAL PATHWAYS, INC., a
                             Delaware corporation

                             LAIDLAW MEDICAL TRANSPORTATION,
                             INC., a Delaware corporation

                             LIFECARE AMBULANCE SERVICE, INC., an
                             Illinois corporation

                             TEK, INC., an Illinois corporation

                             HEMET VALLEY AMBULANCE SERVICE,
                             INC., a California corporation

                             MEDIC ONE OF COBB, INC., a Georgia
                             corporation

                             GIEGER TRANSFER SERVICE, INC., a
                             Mississippi corporation

                             MERCY LIFE CARE, a California corporation

                                       18
<PAGE>

                             AMERICAN MEDICAL RESPONSE OF
                             SOUTHERN CALIFORNIA, a California
                             corporation

                             PUCKETT AMBULANCE SERVICE, INC., a
                             Georgia corporation

                             MERCY, INC., a Nevada corporation

                             AMERICAN INVESTMENT ENTERPRISES,
                             INC., a Nevada corporation

                             ADAM TRANSPORTATION SERVICE, INC.,
                             a New York corporation

                             ASSOCIATED AMBULANCE SERVICE, INC.,
                             a New York corporation

                             PARK AMBULANCE SERVICE INC., a New
                             York corporation

                             FIVE COUNTIES AMBULANCE SERVICE,
                             INC., a New York corporation

                             SUNRISE HANDICAP TRANSPORT CORP., a
                             New York corporation

                             By: _______________________________________________
                             Name: Ivan R. Cairns
                             Title: Vice President

                             GREYHOUND LINES, INC., a Delaware
                             corporation

                             By: _______________________________________________
                             Name:
                             Title:

                             ATLANTIC GREYHOUND LINES OF
                             VIRGINIA, INC., a Virginia corporation

                             By: _______________________________________________

                                       19

<PAGE>
                                      Name:
                                      Title:

                                      GLI HOLDINGS COMPANY, a Delaware
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      ASI ASSOCIATES, INC., a Hawaii corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      CAROLINA COACH COMPANY, a Virginia
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                       20

<PAGE>

                                      WILMINGTON UNION BUS STATION
                                      CORPORATION, a North Carolina corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      SEASHORE TRANSPORTATION COMPANY,
                                      a North Carolina

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      GLI CORPORATE RISK SOLUTIONS, INC., a
                                      Delaware corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      ON TIME DELIVERY SERVICE, INC., a
                                      Minnesota corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      TEXAS, NEW MEXICO & OKLAHOMA
                                      COACHES, INC., a Delaware corporation

                                      By: ______________________________________

                                       21

<PAGE>

                                      Name:
                                      Title:

                                      T.N.M.&O. TOURS, INC., a Texas corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      VALLEY GARAGE COMPANY, a Texas
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      VALLEY TRANSIT CO., INC., a Texas
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      VERMONT TRANSIT CO., INC., a Vermont
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      SISTEMA INTERNACIONAL DE
                                      TRANSPORTE DE AUTOBUSES, INC., a
                                      Delaware corporation

                                       22

<PAGE>

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      HOTARD COACHES INC., a Louisiana
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      INTERSTATE LEASING, INC., a Louisiana
                                      corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      MISSISSIPPI COAST LIMOUSINE, INC., , a
                                      Louisiana corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                      NATIONAL INSURANCE INDEMNITY
                                      CORPORATION, a Vermont corporation

                                      By: ______________________________________
                                      Name:
                                      Title:

                                       23

<PAGE>

                                    EXHIBIT A

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
SUBSIDIARY                                                                                       JURISDICTION
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                              <C>
Concorde Adjusters, Inc.                                                                           Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw One, Inc.                                                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transportation, Inc.                                                                       Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transit Holdings, Inc.                                                                     Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transportation Holdings, Inc.                                                              Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Medical Holdings, Inc.                                                                     Delaware
----------------------------------------------------------------------------------------------------------------------
S.C. Food Services (U.S.A.), Inc.                                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw USA, Inc.                                                                                  New York
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transportation Management Inc.                                                               Ohio
----------------------------------------------------------------------------------------------------------------------

US Education Services Group
----------------------------------------------------------------------------------------------------------------------
Chatham Coach Lines, Inc.                                                                          Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transit, Inc.                                                                              Delaware
----------------------------------------------------------------------------------------------------------------------
Allied Bus Sales, Inc.                                                                             Indiana
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transit Management Company, Inc.                                                         Pennsylvania
----------------------------------------------------------------------------------------------------------------------

Transit Services Group
----------------------------------------------------------------------------------------------------------------------
Safe Ride Services, Inc.                                                                           Arizona
----------------------------------------------------------------------------------------------------------------------
Van Tran of Tucson, Inc.                                                                           Arizona
----------------------------------------------------------------------------------------------------------------------
Laidlaw Transit Services, Inc.                                                                     Delaware
----------------------------------------------------------------------------------------------------------------------
SuTran, Inc.                                                                                     South Dakota
----------------------------------------------------------------------------------------------------------------------

EmCare Group
----------------------------------------------------------------------------------------------------------------------
EmCare of Alabama, Inc.                                                                            Alabama
----------------------------------------------------------------------------------------------------------------------
EmCare of Arizona, Inc.                                                                            Arizona
----------------------------------------------------------------------------------------------------------------------
EmCare Contract of Arkansas, Inc.                                                                  Arkansas
----------------------------------------------------------------------------------------------------------------------
American Emergency Physicians Management, Inc.                                                    California
----------------------------------------------------------------------------------------------------------------------
EmCare of California, Inc.                                                                        California
----------------------------------------------------------------------------------------------------------------------
First Medical/EmCare Inc.                                                                         California
----------------------------------------------------------------------------------------------------------------------
Helix Physicians Management, Inc.                                                                 California
----------------------------------------------------------------------------------------------------------------------
Norman Bruce Jetton, Inc.                                                                         California
----------------------------------------------------------------------------------------------------------------------
Pacific Emergency Specialists Management, Inc.                                                    California
----------------------------------------------------------------------------------------------------------------------
EmCare of Colorado, Inc.                                                                           Colorado
----------------------------------------------------------------------------------------------------------------------
EmCare of Connecticut, Inc.                                                                      Connecticut
----------------------------------------------------------------------------------------------------------------------
EmCare Anesthesia Services, Inc.                                                                   Delaware
----------------------------------------------------------------------------------------------------------------------
EmCare Holdings Inc.                                                                               Delaware
----------------------------------------------------------------------------------------------------------------------
EmCare Physician Services, Inc.                                                                    Delaware
----------------------------------------------------------------------------------------------------------------------
EmCare, Inc.                                                                                       Delaware
----------------------------------------------------------------------------------------------------------------------
EM-CODE Reimbursement Solutions, Inc.                                                              Delaware
----------------------------------------------------------------------------------------------------------------------
Healthcare Administrative Services, Inc.                                                           Delaware
----------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       24

<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
SUBSIDIARY                                                                                       JURISDICTION
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                              <C>
Old STAT, Inc.                                                                                     Delaware
----------------------------------------------------------------------------------------------------------------------
Provider Account Management, Inc.                                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
EmCare of Florida, Inc.                                                                            Florida
----------------------------------------------------------------------------------------------------------------------
STAT Physicians, Inc.                                                                              Florida
----------------------------------------------------------------------------------------------------------------------
Physician Account Management, Inc.                                                                 Florida
----------------------------------------------------------------------------------------------------------------------
EmCare of Georgia, Inc.                                                                            Georgia
----------------------------------------------------------------------------------------------------------------------
Tifton Management Services, Inc.                                                                   Georgia
----------------------------------------------------------------------------------------------------------------------
Tucker Emergency Services, Inc.                                                                    Georgia
----------------------------------------------------------------------------------------------------------------------
Charles T. Mitchell, Inc.                                                                           Hawaii
----------------------------------------------------------------------------------------------------------------------
EmCare of Hawaii, Inc.                                                                              Hawaii
----------------------------------------------------------------------------------------------------------------------
EmCare Services of Illinois, Inc.                                                                  Illinois
----------------------------------------------------------------------------------------------------------------------
EmCare of Indiana, Inc.                                                                            Indiana
----------------------------------------------------------------------------------------------------------------------
EmCare of Iowa, Inc.                                                                                 Iowa
----------------------------------------------------------------------------------------------------------------------
EmCare of Kentucky, Inc.                                                                           Kentucky
----------------------------------------------------------------------------------------------------------------------
EmCare of Louisiana, Inc.                                                                         Louisiana
----------------------------------------------------------------------------------------------------------------------
EmCare of Maryland, LLC                                                                            Maryland
----------------------------------------------------------------------------------------------------------------------
EmCare Services of Massachusetts, Inc.                                                          Massachusetts
----------------------------------------------------------------------------------------------------------------------
EmCare of Michigan, Inc.                                                                           Michigan
----------------------------------------------------------------------------------------------------------------------
EmCare of Minnesota, Inc.                                                                         Minnesota
----------------------------------------------------------------------------------------------------------------------
EmCare of Mississippi, Inc.                                                                      Mississippi
----------------------------------------------------------------------------------------------------------------------
ECEP, Inc.                                                                                         Missouri
----------------------------------------------------------------------------------------------------------------------
EmCare of Missouri, Inc.                                                                           Missouri
----------------------------------------------------------------------------------------------------------------------
EmCare Physician Providers, Inc.                                                                   Missouri
----------------------------------------------------------------------------------------------------------------------
EmCare of Nevada, Inc.                                                                              Nevada
----------------------------------------------------------------------------------------------------------------------
EmCare of New Hampshire, Inc.                                                                   New Hampshire
----------------------------------------------------------------------------------------------------------------------
EmCare of New Jersey, Inc.                                                                        New Jersey
----------------------------------------------------------------------------------------------------------------------
EmCare of New Mexico, Inc.                                                                        New Mexico
----------------------------------------------------------------------------------------------------------------------
EmCare of New York, Inc.                                                                           New York
----------------------------------------------------------------------------------------------------------------------
EmCare of North Carolina, Inc.                                                                  North Carolina
----------------------------------------------------------------------------------------------------------------------
Emcare of North Dakota, Inc.                                                                     North Dakota
----------------------------------------------------------------------------------------------------------------------
EmCare of Ohio, Inc.                                                                                 Ohio
----------------------------------------------------------------------------------------------------------------------
EmCare of Oklahoma, Inc.                                                                           Oklahoma
----------------------------------------------------------------------------------------------------------------------
EmCare of Oregon, Inc.                                                                              Oregon
----------------------------------------------------------------------------------------------------------------------
Coordinated Health Services, Inc.                                                                Pennsylvania
----------------------------------------------------------------------------------------------------------------------
EmCare of Pennsylvania, Inc.                                                                     Pennsylvania
----------------------------------------------------------------------------------------------------------------------
Reimbursement Technologies, Inc.                                                                 Pennsylvania
----------------------------------------------------------------------------------------------------------------------
EmCare of Rhode Island, Inc.                                                                     Rhode Island
----------------------------------------------------------------------------------------------------------------------
EmCare of South Carolina, Inc.                                                                  South Carolina
----------------------------------------------------------------------------------------------------------------------
EmCare of Tennessee, Inc.                                                                         Tennessee
----------------------------------------------------------------------------------------------------------------------
EmCare of Texas, Inc.                                                                               Texas
----------------------------------------------------------------------------------------------------------------------
Emergency Medicine Education Systems, Inc.                                                          Texas
----------------------------------------------------------------------------------------------------------------------
Emergency Specialists of Arkansas, Inc. II                                                          Texas
----------------------------------------------------------------------------------------------------------------------
The Gould Group, Inc.                                                                               Texas
----------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       25

<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
SUBSIDIARY                                                                                       JURISDICTION
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                              <C>
EmCare of Vermont, Inc.                                                                            Vermont
----------------------------------------------------------------------------------------------------------------------
EmCare of Virginia, Inc.                                                                           Virginia
----------------------------------------------------------------------------------------------------------------------
EmCare of Washington, Inc.                                                                        Washington
----------------------------------------------------------------------------------------------------------------------
EmCare of West Virginia, Inc.                                                                   West Virginia
----------------------------------------------------------------------------------------------------------------------
EmCare of Wisconsin, Inc.                                                                         Wisconsin
----------------------------------------------------------------------------------------------------------------------

American Medical Response Group
----------------------------------------------------------------------------------------------------------------------
Fountain Ambulance Service, Inc.                                                                   Alabama
----------------------------------------------------------------------------------------------------------------------
Hank's Acquisition Corp.                                                                           Alabama
----------------------------------------------------------------------------------------------------------------------
MedLife Emergency Medical Service, Inc.                                                            Alabama
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Inland Empire                                                        California
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Southern California                                                  California
----------------------------------------------------------------------------------------------------------------------
American Medical Response West                                                                    California
----------------------------------------------------------------------------------------------------------------------
Desert Valley Medical Transport, Inc.                                                             California
----------------------------------------------------------------------------------------------------------------------
Golden Gate Associates                                                                            California
----------------------------------------------------------------------------------------------------------------------
Hemet Valley Ambulance Service, Inc.                                                              California
----------------------------------------------------------------------------------------------------------------------
Mercy Life Care                                                                                   California
----------------------------------------------------------------------------------------------------------------------
Metropolitan Ambulance Service                                                                    California
----------------------------------------------------------------------------------------------------------------------
San Francisco Ambulance Service, Inc.                                                             California
----------------------------------------------------------------------------------------------------------------------
Springs Ambulance Service, Inc.                                                                   California
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Connecticut, Incorporated                                           Connecticut
----------------------------------------------------------------------------------------------------------------------
American Medical Pathways, Inc.                                                                    Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response Holdings, Inc.                                                           Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response Management, Inc.                                                         Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Colorado, Inc.                                                        Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Georgia, Inc.                                                         Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Illinois, Inc.                                                        Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of North Carolina, Inc.                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Oklahoma, Inc.                                                        Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of South Carolina, Inc.                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Tennessee, Inc.                                                       Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Texas, Inc.                                                           Delaware
----------------------------------------------------------------------------------------------------------------------
American Medical Response, Inc.                                                                    Delaware
----------------------------------------------------------------------------------------------------------------------
Atlantic Ambulance Services Acquisition, Inc.                                                      Delaware
----------------------------------------------------------------------------------------------------------------------
Atlantic/Key West Ambulance, Inc.                                                                  Delaware
----------------------------------------------------------------------------------------------------------------------
Atlantic/Palm Beach Ambulance, Inc.                                                                Delaware
----------------------------------------------------------------------------------------------------------------------
Broward Ambulance, Inc.                                                                            Delaware
----------------------------------------------------------------------------------------------------------------------
Laidlaw Medical Transportation, Inc.                                                               Delaware
----------------------------------------------------------------------------------------------------------------------
Medic One Ambulance Services, Inc.                                                                 Delaware
----------------------------------------------------------------------------------------------------------------------
Metro Ambulance Service (Rural), Inc.                                                              Delaware
----------------------------------------------------------------------------------------------------------------------
Metro Ambulance Service, Inc.                                                                      Delaware
----------------------------------------------------------------------------------------------------------------------
Midwest Ambulance Management Company                                                               Delaware
----------------------------------------------------------------------------------------------------------------------
Mobile Medic Ambulance Service, Inc.                                                               Delaware
----------------------------------------------------------------------------------------------------------------------
Seminole County Ambulance, Inc.                                                                    Delaware
----------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       26

<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
SUBSIDIARY                                                                                       JURISDICTION
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                              <C>
LifeFleet Southeast, Inc.                                                                          Florida
----------------------------------------------------------------------------------------------------------------------
Medi-Car Ambulance Service, Inc.                                                                   Florida
----------------------------------------------------------------------------------------------------------------------
Medi-Car Systems, Inc.                                                                             Florida
----------------------------------------------------------------------------------------------------------------------
Randle Eastern Ambulance Service, Inc.                                                             Florida
----------------------------------------------------------------------------------------------------------------------
Medic One of Cobb, Inc.                                                                            Georgia
----------------------------------------------------------------------------------------------------------------------
Metro Ambulance Services, Inc.                                                                     Georgia
----------------------------------------------------------------------------------------------------------------------
Puckett Ambulance Service, Inc.                                                                    Georgia
----------------------------------------------------------------------------------------------------------------------
Troup County Emergency Medical Services, Inc.                                                      Georgia
----------------------------------------------------------------------------------------------------------------------
International Life Support, Inc.                                                                    Hawaii
----------------------------------------------------------------------------------------------------------------------
LifeCare Ambulance Service, Inc.                                                                   Illinois
----------------------------------------------------------------------------------------------------------------------
TEK, Inc.                                                                                          Illinois
----------------------------------------------------------------------------------------------------------------------
Mercy Ambulance of Evansville, Inc.                                                                Indiana
----------------------------------------------------------------------------------------------------------------------
American Medical Response of Massachusetts, Inc.                                                Massachusetts
----------------------------------------------------------------------------------------------------------------------
Paramed, Inc.                                                                                      Michigan
----------------------------------------------------------------------------------------------------------------------
Gieger Transfer Service, Inc.                                                                    Mississippi
----------------------------------------------------------------------------------------------------------------------
Medevac Medical Response, Inc.                                                                     Missouri
----------------------------------------------------------------------------------------------------------------------
Medevac MidAmerica, Inc.                                                                           Missouri
----------------------------------------------------------------------------------------------------------------------
American Investment Enterprises, Inc.                                                               Nevada
----------------------------------------------------------------------------------------------------------------------
Mercy, Inc.                                                                                         Nevada
----------------------------------------------------------------------------------------------------------------------
Adam Transportation Service, Inc.                                                                  New York
----------------------------------------------------------------------------------------------------------------------
Associated Ambulance Service, Inc.                                                                 New York
----------------------------------------------------------------------------------------------------------------------
Five Counties Ambulance Service, Inc.                                                              New York
----------------------------------------------------------------------------------------------------------------------
Park Ambulance Service Inc.                                                                        New York
----------------------------------------------------------------------------------------------------------------------
Sunrise Handicap Transport Corp.                                                                   New York
----------------------------------------------------------------------------------------------------------------------
Physicians & Surgeons Ambulance Service, Inc.                                                        Ohio
----------------------------------------------------------------------------------------------------------------------
American Medical Response Northwest, Inc.                                                           Oregon
----------------------------------------------------------------------------------------------------------------------
American Medical Response Mid-Atlantic, Inc.                                                     Pennsylvania
----------------------------------------------------------------------------------------------------------------------
Florida Emergency Partners, Inc.                                                                    Texas
----------------------------------------------------------------------------------------------------------------------
Tidewater Ambulance Service, Inc.                                                                  Virginia
----------------------------------------------------------------------------------------------------------------------
Kutz Ambulance Service, Inc.                                                                      Wisconsin
----------------------------------------------------------------------------------------------------------------------

Greyhound Group
----------------------------------------------------------------------------------------------------------------------
Greyhound Lines, Inc.                                                                              Delaware
----------------------------------------------------------------------------------------------------------------------
Atlantic Greyhound Lines of Virginia, Inc.                                                         Virginia
----------------------------------------------------------------------------------------------------------------------
GLI Holdings Company                                                                               Delaware
----------------------------------------------------------------------------------------------------------------------
ASI Associates, Inc.                                                                                Hawaii
----------------------------------------------------------------------------------------------------------------------
Carolina Coach Company                                                                             Virginia
----------------------------------------------------------------------------------------------------------------------
Wilmington Union Bus Station Corporation                                                        North Carolina
----------------------------------------------------------------------------------------------------------------------
Seashore Transportation Company                                                                 North Carolina
----------------------------------------------------------------------------------------------------------------------
GLI Corporate Risk Solutions, Inc.                                                                 Delaware
----------------------------------------------------------------------------------------------------------------------
On Time Delivery Service, Inc.                                                                    Minnesota
----------------------------------------------------------------------------------------------------------------------
Texas, New Mexico & Oklahoma Coaches, Inc.                                                         Delaware
----------------------------------------------------------------------------------------------------------------------
T.N.M.&O. Tours, Inc.                                                                               Texas
----------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       27

<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
SUBSIDIARY                                                                                       JURISDICTION
----------------------------------------------------------------------------------------------------------------------
<S>                                                                                              <C>
Valley Garage Company                                                                               Texas
----------------------------------------------------------------------------------------------------------------------
Valley Transit Co., Inc.                                                                            Texas
----------------------------------------------------------------------------------------------------------------------
Vermont Transit Co., Inc.                                                                          Vermont
----------------------------------------------------------------------------------------------------------------------
Sistema Internacional de Transporte de Autobuses, Inc.                                             Delaware
----------------------------------------------------------------------------------------------------------------------

Hotard Coaches Inc.                                                                               Louisiana
----------------------------------------------------------------------------------------------------------------------
Interstate Leasing, Inc.                                                                          Louisiana
----------------------------------------------------------------------------------------------------------------------
Mississippi Coast Limousine, Inc.                                                                 Louisiana
----------------------------------------------------------------------------------------------------------------------

National Insurance Indemnity Corporation                                                           Vermont
----------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       28

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00059-of-00352.parquet"}]]