Document:

EXHIBIT 10.2

                                 PLAN OF MERGER

                                       OF

                         ADVANCED CEILING SUPPLIES CORP.

                                       AND

                           UNITED VENTURE GROUP INC.

                  The undersigned, being all of the directors of United Venture
Group Inc., a Delaware corporation, hereby authorize and approve the following
Plan of Merger:

         1.    United Venture Group Inc., which is a business corporation of
the State of Delaware and is the parent corporation and the owner of all of the
outstanding shares of Advanced Ceiling Supplies Corp., which is a business
corporation of the State of Colorado and the subsidiary corporation, hereby
merges Advanced Ceiling Supplies Corp. into United Venture Group Inc. pursuant
to the provisions of the Colorado Business Corporation Act and of the laws of
the jurisdiction of organization of United Venture Group Inc.

         2.    The separate existence of Advanced Ceiling Supplies Corp. shall
cease at the effective time and date of the merger and United Venture Group
Inc. shall continue its existence as the surviving corporation pursuant to the
provisions of the laws of the jurisdiction of its organization.

         3.    The issued shares of Advanced Ceiling Supplies Corp. shall not be
converted in any manner, but each said share which is issued at the effective
time and date of the merger shall be surrendered and extinguished.

         4.    The Board of Directors and the proper officers of United Venture
Group Inc. are hereby authorized, empowered, and directed to do any and all acts
and things, and to make, execute, deliver, file and/or record any and all
instruments, papers and documents which shall be or become necessary, proper or
convenient to carry out or put into effect any of the provisions of this plan of
merger or of the merger herein provided for.

<PAGE>

Date:  April 7, 2000

                                          DIRECTORS:

                                           /s/ Isaac Nussen
                                           ----------------------
                                           Isaac Nussen

                                           /s/ George Weisz
                                           ----------------------
                                           George Weisz

                                           /s/ Eric J. Rothschild
                                           ----------------------
                                           Eric J. Rothschild

                                           /s/ Israel Braun
                                           ----------------------
                                           Israel Braun

                                      -2-Exhibit 10.3

                      FORM OF ACCEPTANCE AND SALE ADDENDUM

Gentlemen:

         I understand  that United Venture Group,  Inc., a Delaware  corporation
(the  "Company")  is  offering to  purchase  common  shares of stock of Advanced
Ceiling  Supplies,  Inc.,  ("Shares")  for $163.69 per share pursuant to a Share
Purchase Agreement(the "Agreement") dated April 3, 2000.

         I hereby agree to sell  ___________  shares of common stock of Advanced
Ceiling  Supplies,  Inc. for $163.69 per share to United Venture Group,  Inc. In
order to induce  the  Company  to accept my  agreement  herein,  I advise you as
follows and acknowledge:

         1.  Receipt  of  copies  of 8-K  dated  April 6,  2000  and such  other
documents as I have  requested:  I hereby  acknowledge  that I have received the
documents (as may be supplemented from time to time) relating to the Company and
that I have  carefully  read the  information  and that I understand  all of the
material contained therein, and agree to the terms, as described therein.

         2. Availability of Information.  I hereby  acknowledge that the Company
has made  available  to me the  opportunity  to ask  questions  of, and  receive
answers  from the Company and any other  person or entity  acting on its behalf,
concerning  the  terms  and  conditions  of the  purchase  and  the  information
contained in the corporate  documents and to obtain any additional  information,
to the extent the Company  possesses such  information or can acquire it without
unreasonable  effort  or  expense,  necessary  to  verify  the  accuracy  of the
information provided by the Company and any other person or entity acting on its
behalf.

         3.  Representations  and  Warranties.  I  represent  and warrant to the
Company (and understand that it is relying upon the accuracy and completeness of
such  representations  and warranties in connection with the  availability of an
exemption

                                        2

<PAGE>

for the sale of the shares  from the  registration  requirements  of  applicable
federal and state securities laws) that:

         a) That United Venture Group,  Inc. has purchased  control (660 shares)
of Advanced Ceiling Supplies, Inc. from directors and major shareholders.

         There is no public  market  for the  shares I am  selling  of  Advanced
Ceiling  Supplies,  Inc., and there is no certainty that such a market will ever
develop. There can be no assurance that I will be able to sell or dispose of the
shares. Moreover, no assignment,  sale, transfer, exchange, or other disposition
of the  shares  can be  made  other  than  in  accordance  with  all  applicable
securities laws or an exemption therefrom.

         b) I  understand  that the  company  is  relying  on the  private  sale
exemption  under Section 4(1) of the Securities Act of 1933 and the exemption to
Rule 13e(3) under the  Securities  Exchange Act of 1934 to make the purchase and
that all shareholders are receiving $163.69 per share.

         c) I adopt and agree to the terms and  provisions of the Share Purchase
Agreement to the extent applicable to me.

         4. Purchase Procedure. I understand that this purchase offer is subject
to each of the following terms and conditions:

            (A) The Company may reject this  purchase  for any reason,  and this
offer shall become binding upon the Company only when accepted,  in writing,  by
the Company.

            (B) This offer may not be withdrawn by me.

            (C) The share  certificates  to be  delivered  with  executed  Stock
Powers pursuant to this purchase will be delivered to M.A. Littman,  attorney at
law as Escrow  Agent and  delivered  to the Company  upon payment of $163.69 per
share tendered to me, by check.

            (D) Upon payment for the shares, I waive and release all interest in
Advanced Ceiling Supplies, Inc. common shares.

                                        2

<PAGE>

         5. The Addendum,  upon acceptance by the Company, shall be binding upon
the heirs, executors, administrators, successors, and assigns of mine.

         6. I further represent and warrant:

            (A) That the shares being sold by me are free and clear of all liens
and  encumbrances,  and no consent  of any third  party is  necessary  for me to
transfer unencumbered ownership of my Advanced Ceiling Supplies, Inc. shares.

            (B)  That I hereby  agree  to  indemnify  the  Company  and hold the
Company  harmless  from and  against any and all  liability,  damage,  cost,  or
expense incurred on account of or arising out of:

               (1)  Any  inaccuracy  in my  declarations,  representations,  and
warranties hereinabove set forth;

               (2) Any action, suit or proceeding based upon the claim that said
declarations,  representations,  or warranties  were inaccurate or misleading or
otherwise cause for obtaining damages or redress from the Company.

         7. This Agreement shall be construed in accordance with and governed by
the  laws of the  State  of  Wyoming,  except  as to the  manner  in  which  the
subscriber  elects to take title to the  shares in the  Company  which  shall be
construed in accordance with the State of his principal residence.

         8. I hereby  agree to  convey  title to all of my  interest  in  common
shares of Advanced Ceiling Supplies, Inc. upon receipt of $163.69 per share.

DATED THIS __DAY OF _______2000.

--------------------------------
NAME OF SELLER

--------------------------------
Signature of Seller:

--------------------------------

                                        3

<PAGE>

Residence Address

(    )
 ---- --------------------------
Business Telephone

---------------------------------
Mailing Address (if different)

         THIS OFFER IS ACCEPTED THIS _____ day of _______________, 2000.

                                           ADVANCED CEILING SUPPLIES, INC.

                                           by:
                                           Its:
                                               -------------------------------

                                        4

<PAGE>

                                     SUBSCRIBER ACKNOWLEDGMENT FORM TO BE USED
                                          IF SUBSCRIBER IS AN INDIVIDUAL

STATE OF _________________
                                       SS.
COUNTY OF ________________  }

         On this  __day of ______,  2000,  before  me,  the  undersigned  Notary
Public, duly commissioned and sworn, personally appeared  _________________known
to me to be the person(s)  whose name is (or whose names are)  subscribed to the
within instrument, and acknowledged that he (or she or they) executed the same.

         IN WITNESS WHEREOF, I have hereunto set my and affixed my official seal
the day and year in the certificate above written.

 My Commission expires: ________

_________________________________Notary Public

_________________________________Address

                                           -------------
NOTARY:  Please complete state,  county,  date and names of all persons signing,
and affix notarial seal.

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