Document:

Amendment No. 1 to the Stock Option and Restricted Stock Agreement

 Exhibit 10.4 
 AMENDMENT NO. 1 TO THE STOCK OPTION AND RESTRICTED STOCK 
 AGREEMENT FOR THE GRANT OF INCENTIVE
STOCK OPTIONS, NON-QUALIFIED 
 STOCK OPTIONS AND RESTRICTED STOCK UNDER THE 
 TIDEWATER INC. 2006 STOCK INCENTIVE PLAN 
 THIS AMENDMENT to the agreement dated
March 21, 2007 (the “Agreement”) by and between Tidewater Inc., a Delaware corporation (“Tidewater”), and Cliffe F. Laborde is executed effective as of June 29, 2007. 
 WHEREAS, Tidewater maintains the Amended and Restated 2006 Stock Incentive Plan (the “Plan”) under which the Compensation Committee of the
Board of Directors of Tidewater (the “Committee”) has granted restricted shares (the “Restricted Stock”) of Tidewater’s Common Stock, $.10 par value per share, to Mr. Laborde; 
 WHEREAS, Mr. Laborde submitted his resignation to be effective June 29, 2007; 
 WHEREAS, pursuant to section 2.2(e) of the Agreement the Committee may declare restricted stock fully vested at any time in its discretion, and pursuant
to section VIII of the Agreement, the Committee is authorized to amend any restricted stock at any time prior to vesting in any manner not inconsistent with the terms of the Plan; 
 WHEREAS, the Committee on May 30, 2007 recommended and on May 31, 2007 the Board of Directors approved an amendment to the terms of the
Agreement such that Mr. Laborde will not forfeit his unvested restricted stock upon his resignation; 
 NOW, THEREFORE, in consideration
of the premises, it is agreed by and between the parties as follows: 
 Section 2.2 of the Agreement is hereby amended to remove all
references to vesting, to remove the provision requiring the forfeiture of unvested shares of restricted stock upon termination of employment, and to read in its entirety as follows: 
  

	 	2.2	Award Restrictions. 

 (a) The period
during which the restrictions imposed on the Restricted Stock by the Plan and this Agreement are in effect is referred to herein as the “Restricted Period.” During the Restricted Period, the Employee shall be entitled to all rights of a
stockholder of Tidewater, including the right to vote the shares and to receive dividends thereon; provided, however, that the Restricted Stock, the right to vote the Restricted Stock and the right to receive dividends thereon may not be
sold, assigned, transferred, exchanged, pledged, hypothecated or otherwise encumbered during the Restricted Period. 
 (b) The
Restricted Period for the Restricted Stock shall end and the shares of Restricted Stock shall become freely transferable as set forth below: 
 (i) With respect to 25% of the shares of Restricted Stock granted, the later of May 1, 2008, or the date on which Tidewater’s Form 10-K for the 

  

 1 

 
fiscal year ending March 31, 2008 is filed with the Securities and Exchange Commission (the “SEC”), provided that the Performance Threshold
for the fiscal year ending March 31, 2008 has been satisfied; 
 (ii) With respect to 25% of the shares of Restricted
Stock granted, the later of May 1, 2009, or the date on which Tidewater’s Form 10-K for the fiscal year ending March 31, 2009 is filed with the SEC, provided that the Performance Threshold for the fiscal year ending March 31,
2009 has been satisfied; 
 (iii) With respect to 25% of the shares of Restricted Stock granted, the later of May 1,
2010, or the date on which Tidewater’s Form 10-K for the fiscal year ending March 31, 2010 is filed with the SEC, provided that the Performance Threshold for the fiscal year ending March 31, 2010 has been satisfied; and 
 (iv) On March 21, 2011, with respect to any shares of Restricted Stock that have not previously become freely transferable.

 (c) The “Performance Threshold” with respect to a given fiscal year shall be satisfied if the Economic Value
Added (“EVA”) for the fiscal year is $5 million or more from the prior fiscal year. EVA equals after tax operating profits less a capital charge based on the weighted average of the cost of debt and equity capital. 
 (d) To the extent the Restricted Stock has not otherwise become freely transferable, the Restricted Period shall end and the Restricted
Stock will become freely transferable by the Employee or his estate upon the death of the Employee or upon a determination by the Committee that the Employee has become disabled. 
 (e) The shares of Restricted Stock shall also become freely transferable and the Restricted Period shall end in the event of a Change of
Control of Tidewater as provided in the Plan. In addition, the Committee may declare the Restricted Period ended and shares of Restricted Stock freely transferable at any time in its discretion. 
 IN WITNESS WHEREOF, the parties hereto have caused this Amendment to the Agreement to be executed as of the day and year first above written. 

 

			
	TIDEWATER INC.
		
	By:	 	 /s/ Dean E. Taylor

		 	Dean E. Taylor
		 	Chairman, President and
		 	Chief Executive Officer
		
		 	 /s/ Cliffe F. Laborde

		 	Cliffe F. Laborde

  

 2Executive Incentive Plan for Fiscal 2007

 Exhibit 10.2 
 Executive Incentive Plan for Fiscal 2007 
 On June 11, 2007, the Compensation Committee (the “Committee”) of the Board of Directors,
as well as the Board of Directors, of American Superconductor Corporation (the “Company”) approved an executive incentive plan for the Company’s fiscal year ending March 31, 2008 (fiscal 2007). Participants in the plan include
the Company’s Chief Executive Officer and all other executive officers. The Committee is responsible for determining the payout under the plan to each executive officer except the Chief Executive Officer. The Board of Directors of the Company
determines the payout under the plan for the Chief Executive Officer, taking into account the recommendation received from the Committee. 
 Pursuant to the
plan, the Committee designated for each executive officer a target cash incentive amount, expressed as a percentage of the officer’s base salary. In establishing these targets, the Committee took into account for each officer the level of total
compensation including base salary, cash incentive and equity paid by similar companies for comparable positions based on market data compiled by external consulting firms. 
 The amount of the incentive award actually paid to each executive officer may be less than or greater than the executive’s target cash incentive with the amount capped at 156% of the target incentive. Individual
incentive awards will be determined following the end of fiscal 2007 based on the following factors and their corresponding weightings: 
  

	 	•	 	 the Company’s net income for fiscal 2007 as compared to the target established by the Committee – 40% 

  

	 	•	 	 the executive’s achievement of individual, measurable objectives during fiscal 2007 as determined by the Committee for all executives with the exception of the
Chief Executive Officer, who is evaluated by the Board of Directors – 40% 

  

	 	•	 	 the executive’s overall contribution during fiscal 2007 towards the achievement of the Company’s financial and non-financial objectives – 20%

 The following table sets forth each current executive officer’s target cash incentive for fiscal 2007. 
  

							
	 Executive Officer
	  	 Title
	  	Target Incentive	 
	 Gregory J. Yurek
	  	Chief Executive Officer and President	  	$	260,000	 
	 Charles W. Stankiewicz
	  	Executive Vice President, AMSC Power Systems	  	$	130,000	 
	 Terry M. Winter
	  	Executive Vice President, Operations and Secretary	  	$	120,000	 
	 Alexis P. Malozemoff
	  	Executive Vice President & Chief Technical Officer	  	$	79,415	 
	 Angelo R. Santamaria
	  	VP, General Manager, AMSC Superconductors	  	$	78,000	 
	 David A. Henry
	  	SVP, Chief Financial Officer and Treasurer	  	$	100,000	*

	*	Target bonus will be pro-rated for portion of fiscal 2007 in which Mr. Henry is employed by the CompanyFourth Amendment to Credit Agreement

 Exhibit 10.2 
 FOURTH AMENDMENT TO CREDIT AGREEMENT 
 This FOURTH AMENDMENT TO CREDIT AGREEMENT (the “Fourth
Amendment”) dated June 29, 2007, is by and among StoneMor GP LLC, a Delaware limited liability company (the “General Partner”), StoneMor Partners L.P., a Delaware limited partnership (the “Partnership”), StoneMor
Operating LLC, a Delaware limited liability company (the “Operating Company”), the Subsidiaries of the Operating Company set forth on the signature page hereto (together with the Operating Company, each individually a “Borrower”
and collectively, the “Borrowers” and together with the General Partner and the Partnership, each individually a “Credit Party” and collectively, the “Credit Parties”), the lenders party hereto (the
“Lenders”), and Bank of America, N.A., successor by merger to Fleet National Bank, a national banking association organized and existing under the laws of the United States of America, as Administrative Agent for the benefit of the Lenders
(in such capacity, the “Administrative Agent”), as Collateral Agent for the benefit of the Lenders and other Secured Creditors, as Swingline Lender and as Letter of Credit Issuer. 
 BACKGROUND 
 A. Pursuant to that certain Credit Agreement entered into on
September 20, 2004, by and among the parties hereto, as amended by a First Amendment dated November 12, 2004, a Second Amendment dated September 28, 2006 and a Third Amendment dated May 7, 2007 (as amended, modified or otherwise
supplemented from time to time, the “Credit Agreement”), the Lenders agreed, inter alia, to extend to the Borrowers (i) a revolving credit facility in the maximum aggregate principal amount of Twelve Million Five Hundred
Thousand Dollars ($12,500,000), and (ii) an acquisition line in the maximum aggregate principal amount of Twenty Two Million Five Hundred Thousand Dollars ($22,500,000). 
 B. Borrowers have requested that the Lenders extend the existing period of the temporary increase of the revolving credit facility and the corresponding
temporary decrease of the acquisition line. 
 NOW, THEREFORE, in consideration of the foregoing premises and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, and intending to be legally bound hereby, the parties hereto agree as follows: 
 1. Definitions. 
 (a) General Rule. Except as expressly set forth herein, all capitalized
terms used and not defined herein shall have the respective meanings ascribed thereto in the Credit Agreement. 
 (b) Amended
Definition. The following definition in Section 1 of the Credit Agreement is hereby amended and restated to read in its entirety as follows: 
 “Adjustment Period” means the period from the date of the Third Amendment, through the earlier of (a) July 31, 2007, and (b) any date on which the Agreement is amended and restated.

 2. Representations and Warranties. Each Credit Party hereby represents and warrants to the
Administrative Agent and the Lenders that, as to such Credit Party: 
 (a) Representations. Each of the representations and warranties
of or as to such Credit Party contained in the Credit Agreement and the other Credit Documents are true and correct in all material respects on and as of the date hereof as if made on and as of the date hereof; 
 (b) Power and Authority. (i) Such Credit Party has the power and authority under the laws of its jurisdiction of organization and under its
organizational documents to enter into and perform this Fourth Amendment and any other documents which the Administrative Agent requires such Credit Party to deliver hereunder (this Fourth Amendment and any such additional documents delivered in
connection with the Fourth Amendment are herein referred to as the “Fourth Amendment Documents”); and (ii) all actions, corporate or otherwise, necessary or appropriate for the due execution and full performance by such Credit Party
of the Fourth Amendment Documents have been adopted and taken and, upon their execution, the Credit Agreement, as amended by this Fourth Amendment and the other Fourth Amendment Documents will constitute the valid and binding obligations of such
Credit Party enforceable in accordance with their respective terms, except as such enforcement may be limited by any Debtor Relief Law from time to time in effect which affect the enforcement of creditors’ rights in general and the availability
of equitable remedies; 
 (c) No Violation. The making and performance of the Fourth Amendment Documents will not
(i) contravene, conflict with or result in a breach or default under any material applicable law, statute, rule or regulation, or any order, writ, injunction, judgment, ruling or decree of any court, arbitrator or governmental instrumentality,
(ii) taking into account such consents as have been obtained in connection with this Fourth Amendment, contravene, constitute a default under, conflict or be inconsistent with or result in any breach of, any of the terms, covenants, conditions
or provisions of, or constitute a default under, or result in the creation or imposition of (or the obligation to create or impose) any Lien upon any of the property or assets of any Credit Party pursuant to the terms of any material indenture,
mortgage, deed of trust, loan agreement, credit agreement or any other agreement or instrument to which any Credit Party is a party or by which it or any of its property or assets are bound or to which it may be subject or (iii) contravene or
violate any provision of the certificate of incorporation, by-laws, certificate of partnership, partnership agreement, certificate of limited liability company, limited liability company agreement or equivalent organizational document, as the case
may be, any Credit Party; 
 (d) No Default. No Default or Event of Default has occurred and is continuing, or will exist immediately
after giving effect to this Fourth Amendment; and 
  

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 (e) No Material Adverse Effect. No Material Adverse Effect has occurred since December 31,
2005. 
 3. Conditions to Effectiveness of Amendment. This Fourth Amendment shall be effective upon the Administrative Agent’s
receipt of the following, each in form and substance reasonably satisfactory to the Administrative Agent: 
 (a) Fourth Amendment.
This Fourth Amendment, duly executed by the Credit Parties, the Administrative Agent, the Collateral Agent and the Lenders and consented to by the Purchasers; 
 (b) Other Fees and Expenses. Payment to the Administrative Agent and the Lenders, in immediately available funds, of all amounts necessary to reimburse the Administrative Agent and the Lenders for the
reasonable out-of-pocket fees and costs incurred by the Administrative Agent, including, without limitation, all such fees and costs incurred by the Administrative Agent’s attorneys, in connection with the preparation and execution of this
Fourth Amendment and any other Credit Document; 
 (c) Consent and Waivers. Copies of any consents or waivers necessary in order for
the Credit Parties to comply with or perform any of its covenants, agreements or obligations contained in any agreement which are required as a result of any Credit Party’s execution of this Fourth Amendment, if any; and 
 (d) Other Documents and Actions. Such additional agreements, instruments, documents, writings and actions as the Administrative Agent may
reasonably request. 
 4. No Waiver; Ratification. The execution, delivery and performance of this Fourth Amendment shall not
(a) operate as a waiver of any right, power or remedy of the Lenders under the Credit Agreement, any Credit Document or any Fourth Amendment Document and the agreements and documents executed in connection therewith or (b) constitute a
waiver of any provision thereof. Except as expressly modified hereby, all terms, conditions and provisions of the Credit Agreement and the other Credit Documents shall remain in full force and effect and are hereby ratified and confirmed by the
Credit Parties. Nothing contained herein constitutes an agreement or obligation by the Administrative Agent or the Lenders to grant any further amendments to any of the Credit Documents. 
 5. Acknowledgments. To induce the Administrative Agent and the Lenders to enter into this Fourth Amendment, the Credit Parties acknowledge, agree,
warrant, and represent that: 
 (a) Acknowledgment of Obligations; Collateral; Waiver of Claims. (i) The Credit Documents are
valid and enforceable against, and all of the terms and conditions of the Credit Documents are binding on, the Credit Parties, except as such enforcement may be limited by any Debtor Relief Law from time to time in effect which affect the
enforcement of creditors’ rights in general and the availability of equitable remedies; (ii) the liens and security interests granted to the Administrative Agent, on behalf of the 

  

 - 3 - 

 
Lenders, by the Credit Parties pursuant to the Credit Documents are valid, legal and binding, properly recorded or filed and first priority perfected liens
and security interests subject only to Permitted Encumbrances, and such liens and security interests will continue to secure all Loans and other Obligations, including those made under the Commitments adjusted by this Fourth Amendment; and
(iii) the Credit Parties hereby waive any and all defenses, set-offs and counterclaims which they, whether jointly or severally, may have or claim to have against the Administrative Agent and the Lenders as of the date hereof. 
 (b) No Waiver of Existing Defaults. Nothing in this Fourth Amendment nor any communication between the Administrative Agent, any Lender, any
Credit Party or any of their respective officers, agents, employees or representatives shall be deemed to constitute a waiver of (i) any Default or Event of Default arising as a result of the foregoing representation proving to be false or
incorrect in any material respect; or (ii) any rights or remedies which the Administrative Agent or the Lenders have against any Credit Party under the Credit Agreement or any other Credit Document and/or applicable law, with respect to any
such Default or Event of Default arising as a result of the foregoing representation proving to be false or incorrect in any material respect. 
 6. Binding Effect. This Fourth Amendment shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns. 
 7. Governing Law. This Fourth Amendment shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania without
reference to the choice of law doctrine of the Commonwealth of Pennsylvania. 
 8. Headings. The headings of the sections of this
Fourth Amendment are inserted for convenience only and shall not be deemed to constitute a part of this Fourth Amendment. 
 9.
Counterparts. This Fourth Amendment may be executed in any number of counterparts with the same affect as if all of the signatures on such counterparts appeared on one document and each counterpart shall be deemed an original. 
 [Remainder of Page Intentionally Left Blank] 
  

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 IN WITNESS WHEREOF, the parties hereto, by their respective duly authorized officers, have executed this
Fourth Amendment to Credit Agreement as of the date first above written. 
  

			
	BANK OF AMERICA, N.A., successor by merger to Fleet National Bank, in its various capacities as set forth above
		
	By:	 	 /s/ Kenneth G. Wood

		 	Kenneth G. Wood, Senior Vice President
		
		 	SOVEREIGN BANK, as a Lender
		
	By:	 	 /s/ Karl F. Schultz

		 	Karl F. Schultz, Vice President
		
		 	COMMERCE BANK, N.A., as a Lender
		
	By:	 	 /s/ Peter L. Davis

		 	Peter L. Davis, Senior Vice President
	
	Credit Parties
		
		 	STONEMOR GP LLC
		
	By:	 	 /s/ William R. Shane

		 	William R. Shane, Executive Vice President
		
		 	STONEMOR PARTNERS L.P.
		
		 	 By:   STONEMOR GP LLC
          its General Partner

		
	By:	 	 /s/ William R. Shane

		 	William R. Shane, Executive Vice President
		
		 	STONEMOR OPERATING LLC
		
	By:	 	 /s/ William R. Shane

		 	William R. Shane, Executive Vice President

  

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	Alleghany Memorial Park LLC	  	Green Lawn Memorial Park LLC	  	Osiris Holding of Rhode Island LLC	  	StoneMor Kansas LLC
				
	Alleghany Memorial Park Subsidiary, Inc.	  	Green Lawn Memorial Park Subsidiary LLC	  	Osiris Holding of Rhode Island Subsidiary, Inc.	  	StoneMor Kansas Subsidiary LLC
				
	Altavista Memorial Park LLC	  	Henlopen Memorial Park LLC	  	Osiris Management, Inc.	  	StoneMor Kentucky LLC
				
	Altavista Memorial Park Subsidiary, Inc.	  	Henlopen Memorial Park Subsidiary, Inc.	  	Osiris Telemarketing Corp.	  	StoneMor Kentucky Subsidiary LLC
				
	Arlington Development Company	  	Henry Memorial Park LLC	  	Perpetual Gardens.Com, Inc.	  	StoneMor Michigan LLC
				
	Augusta Memorial Park Perpetual Care Company	  	Henry Memorial Park Subsidiary, Inc.	  	The Prospect Cemetery LLC	  	StoneMor Michigan Subsidiary LLC
				
	Bedford County Memorial Park LLC	  	J.V. Walker LLC	  	The Prospect Cemetery Subsidiary LLC	  	StoneMor Missouri LLC
				
	Bedford County Memorial Park Subsidiary LLC	  	J.V. Walker Subsidiary LLC	  	Prospect Hill Cemetery LLC	  	StoneMor Missouri Subsidiary LLC
				
	Bethel Cemetery Association	  	Juniata Memorial Park LLC	  	Prospect Hill Cemetery Subsidiary LLC	  	StoneMor North Carolina LLC
				
	Beth Israel Cemetery Association of Woodbridge, New Jersey	  	Juniata Memorial Park Subsidiary LLC	  	PVD Acquisitions LLC	  	StoneMor North Carolina Funeral Services, Inc.
				
	Birchlawn Burial Park LLC	  	KIRIS LLC	  	PVD Acquisitions Subsidiary, Inc.	  	StoneMor North Carolina Subsidiary LLC
				
	Birchlawn Burial Park Subsidiary, Inc.	  	KIRIS Subsidiary, Inc.	  	Riverside Cemetery LLC	  	StoneMor Oregon LLC
				
	Blue Ridge Memorial Gardens LLC	  	Lakewood/Hamilton Cemetery LLC	  	Riverside Cemetery Subsidiary LLC	  	StoneMor Oregon Subsidiary LLC
				
	Blue Ridge Memorial Gardens Subsidiary LLC	  	Lakewood/Hamilton Cemetery Subsidiary, Inc.	  	Riverview Memorial Gardens LLC	  	StoneMor Pennsylvania LLC
				
	Butler County Memorial Park LLC	  	Lakewood Memory Gardens South LLC	  	Riverview Memorial Gardens Subsidiary LLC	  	StoneMor Pennsylvania Subsidiary LLC
				
	Butler County Memorial Park Subsidiary, Inc.	  	Lakewood Memory Gardens South Subsidiary, Inc.	  	Rockbridge Memorial Gardens LLC	  	StoneMor Washington, Inc.
				
	Cedar Hill Funeral Home, Inc.	  	Laurel Hill Memorial Park LLC	  	Rockbridge Memorial Gardens Subsidiary Company	  	StoneMor Washington Subsidiary LLC
				
	Cemetery Investments LLC	  	Laurel Hill Memorial Park Subsidiary, Inc.	  	Rolling Green Memorial Park LLC	  	Sunset Memorial Gardens LLC
				
	Cemetery Investments Subsidiary, Inc.	  	Laurelwood Cemetery LLC	  	Rolling Green Memorial Park Subsidiary LLC	  	Sunset Memorial Gardens Subsidiary, Inc.
				
	Cemetery Management Services, L.L.C.	  	Laurelwood Cemetery Subsidiary LLC	  	Rose Lawn Cemeteries LLC	  	Sunset Memorial Park LLC
				
	Cemetery Management Services of Mid-Atlantic States, L.L.C.	  	Laurelwood Holding Company	  	Rose Lawn Cemeteries Subsidiary, Incorporated	  	Sunset Memorial Park Subsidiary, Inc.
				
	Cemetery Management Services of Ohio, L.L.C.	  	Legacy Estates, Inc.	  	Roselawn Development LLC	  	Temple Hill LLC
				
	Cemetery Management Services of Pennsylvania, L.L.C.	  	Locustwood Cemetery Association	  	Roselawn Development Subsidiary Corporation	  	Temple Hill Subsidiary Corporation
				
	Chartiers Cemetery LLC	  	Loewen [Virginia] LLC	  	Russell Memorial Cemetery LLC	  	Tioga County Memorial Gardens LLC
				
	Chartiers Cemetery Subsidiary LLC	  	Loewen [Virginia] Subsidiary, Inc.	  	Russell Memorial Cemetery Subsidiary, Inc.	  	Tioga County Memorial Gardens Subsidiary LLC
				
	Clover Leaf Park Cemetery Association	  	Lorraine Park Cemetery LLC	  	Shenandoah Memorial Park LLC	  	Tri-County Memorial Gardens LLC
				
	CMS West LLC	  	Lorraine Park Cemetery Subsidiary, Inc.	  	Shenandoah Memorial Park Subsidiary, Inc.	  	Tri-County Memorial Gardens Subsidiary LLC
				
	CMS West Subsidiary LLC	  	Melrose Land LLC	  	Southern Memorial Sales LLC	  	Twin Hills Memorial Park and Mausoleum LLC
				
	Columbia Memorial Park LLC	  	Melrose Land Subsidiary LLC	  	Southern Memorial Sales Subsidiary, Inc.	  	Twin Hills Memorial Park and Mausoleum Subsidiary LLC
				
	Columbia Memorial Park Subsidiary, Inc.	  	Modern Park Development LLC	  	Springhill Memory Gardens LLC	  	The Valhalla Cemetery Company LLC
				
	The Coraopolis Cemetery LLC	  	Modern Park Development Subsidiary, Inc.	  	Springhill Memory Gardens Subsidiary, Inc.	  	The Valhalla Cemetery Subsidiary Corporation
				
	The Coraopolis Cemetery Subsidiary LLC	  	Morris Cemetery Perpetual Care Company	  	Star City Memorial Sales LLC	  	Virginia Memorial Service LLC
				
	Cornerstone Family Insurance Services, Inc.	  	Mount Lebanon Cemetery LLC	  	Star City Memorial Sales Subsidiary, Inc.	  	Virginia Memorial Service Subsidiary Corporation
				
	Cornerstone Family Services of New Jersey, Inc.	  	Mount Lebanon Cemetery Subsidiary LLC	  	Stephen R. Haky Funeral Home, Inc.	  	WNCI LLC
				
	Cornerstone Family Services of West Virginia LLC	  	Mt. Airy Cemetery LLC	  	Stitham LLC	  	W N C Subsidiary, Inc.
				
	Cornerstone Family Services of West Virginia Subsidiary, Inc.	  	Mt. Airy Cemetery Subsidiary LLC	  	Stitham Subsidiary, Incorporated	  	Westminster Cemetery LLC
				
	Cornerstone Funeral and Cremation Services LLC	  	Oak Hill Cemetery LLC	  	StoneMor Alabama LLC	  	Westminster Cemetery Subsidiary LLC
				
	Covenant Acquisition LLC	  	Oak Hill Cemetery Subsidiary, Inc.	  	StoneMor Alabama Subsidiary, Inc.	  	Wicomico Memorial Parks LLC
				
	Covenant Acquisition Subsidiary, Inc.	  	Osiris Holding Finance Company	  	StoneMor Colorado LLC	  	Wicomico Memorial Parks Subsidiary, Inc.
				
	Crown Hill Cemetery Association	  	Osiris Holding of Maryland LLC	  	StoneMor Colorado Subsidiary LLC	  	Willowbrook Management Corp.
				
	Eloise B. Kyper Funeral Home, Inc.	  	Osiris Holding of Maryland Subsidiary, Inc.	  	StoneMor Georgia LLC	  	Woodlawn Memorial Gardens LLC
				
	Glen Haven Memorial Park LLC	  	Osiris Holding of Pennsylvania LLC	  	StoneMor Georgia Subsidiary, Inc.	  	Woodlawn Memorial Gardens Subsidiary LLC
				
	Glen Haven Memorial Park Subsidiary, Inc.	  	Osiris Holding of Pennsylvania Subsidiary LLC	  	StoneMor Illinois LLC	  	Woodlawn Memorial Park LLC
				
		  		  	StoneMor Illinois Subsidiary LLC	  	Woodlawn Memorial Park Subsidiary LLC

			
		
	By:	 	  

		 	Name/Title:

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