Document:

<PAGE>   1
                                                                  Exhibit 10.2.2

                             SECOND AMENDMENT TO THE

                              TAX SHARING AGREEMENT

This Second Amendment of the Tax Sharing Agreement dated March 4, 1997 (the
"Agreement") is entered into by and between Nationwide Mutual Insurance Company,
an Ohio mutual company ("Nationwide") and any corporation that is, or may
hereafter be, a subsidiary of Nationwide and become a party hereto as
contemplated by Section 8 of the Agreement (collectively, the "Subsidiaries").

WHEREAS, Nationwide and the Subsidiaries did enter into the Agreement on March
4, 1997, and amended the Agreement on December 15, 1997, with the intent to
define the method for allocating the tax liability of the Group, as that term is
defined in the Agreement; and

WHEREAS, Nationwide and the Subsidiaries wish to further amend the Agreement,
effective as of the effective date of the Agreement;

NOW, THEREFORE, the Agreement is amended as follows:

1.       Section 4 of the Agreement is hereby amended and restated to read:

                  Section 4. PAYMENT OF TAX LIABILITY. For each Tax Year, each
         Subsidiary will pay to Nationwide an amount equal to the federal income
         tax liability attributable to such Subsidiary for such Tax Year within
         sixty (60) days following the filing of the consolidated federal income
         tax return of the Group.

2.       The final sentence of the first paragraph of Section 5 is amended and
         restated to read:

         Estimated payments will be made by the Subsidiary to Nationwide within
         ninety (90) days of the due date of the corresponding estimated
         payments by Nationwide, even if no such payment by Nationwide is
         required at that time.

3.       Section 6 is amended and restated to read:

                  Section 6. REFUNDS. If, on the basis of the computation made
         by Nationwide in accordance with Section 4 hereof, any Subsidiary is
         entitled to a federal income tax refund taking into account all facts
         in existence at the time of such determination, but excluding any tax
         attributes of the Subsidiary which have been utilized by the Group and
         for which the Subsidiary has been previously compensated, Nationwide
         shall pay such Subsidiary the amount of the federal income tax refund
         within ninety (90) days following the filing of the consolidated
         federal income tax return of the

                                                                               1
<PAGE>   2
         Group.

4.       The second sentence of Section 7 is amended and restated to read:

                  Payments shall be made within ninety (90) days of any
         corresponding payments to the Internal Revenue Service or the receipt
         of any refund from the Internal Revenue Service.

5.       A new Section 14 is added to read:

                  Section 14. RECORD RETENTION. Nationwide will retain copies of
         all tax returns, related schedules and work papers, and all material
         records and other documents in connection with the provisions of this
         Agreement until the expiration of the statute of limitations (including
         extensions) for the taxable years to which such tax returns and other
         documents relate and until the final determination of any payments
         which may be required in respect of such years under this Agreement.
         Each Subsidiary also shall retain copies of all such tax returns and
         other documents as may be required by applicable laws and regulations.

In all other respects, the Agreement is hereby ratified and affirmed by the
parties hereto. This Amendment may be executed in any number of counterparts all
of which shall be considered one original.

IN WITNESS WHEREOF, the parties hereto have caused this Tax Sharing Agreement to
be duly executed and delivered as of October 1, 1998.

                             NATIONWIDE MUTUAL INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             AFFILIATE AGENCY, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                                                                               2
<PAGE>   3
                             AFFILIATE AGENCY OF OHIO, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             THE BEAK AND WIRE CORPORATION

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             CALIFORNIA CASH MANAGEMENT COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             COLONIAL INSURANCE COMPANY OF WISCONSIN

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   4
                             FINANCIAL HORIZONS DISTRIBUTORS AGENCY OF
                             ALABAMA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             FINANCIAL HORIZONS DISTRIBUTORS AGENCY OF
                             OHIO, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             FINANCIAL HORIZONS DISTRIBUTORS AGENCY OF
                             OKLAHOMA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             FINANCIAL HORIZONS DISTRIBUTORS AGENCY OF
                             TEXAS, INC.

                             By:__________________________________
                                Robert W. Wendel
                                President
<PAGE>   5
                             FINANCIAL HORIZONS SECURITIES CORP.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             GATES, MCDONALD & COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             GATES, MCDONALD & COMPANY OF NEVADA

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             GATES, MCDONALD & COMPANY OF NEW YORK, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   6
                             GATESMCDONALD HEALTH PLUS, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             INSURANCE INTERMEDIARIES, INC.

                             By:__________________________________
                                R. Lee Ayotte
                                President

                             LANDMARK FINANCIAL SERVICES OF NEW YORK, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             LONE STAR GENERAL AGENCY, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   7
                             MRM INVESTMENTS, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NWE, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONAL CASUALTY COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONAL PREMIUM & BENEFIT ADMINISTRATION COMPANY

                             By:__________________________________
                                Gordon E. McCutchan
                                Executive Vice President-Law and Corporate
                                Services and Secretary
<PAGE>   8
                             NATIONWIDE ADVISORY SERVICES, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE AGENCY, INC.

                             By:__________________________________
                                Gordon E. McCutchan
                                Secretary

                             NATIONWIDE AGRIBUSINESS INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE CASH MANAGEMENT COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   9
                             NATIONWIDE COMMUNITY URBAN REDEVELOPMENT
                             CORPORATION

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE CORPORATION

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE FINANCIAL INSTITUTIONS DISTRIBUTORS
                             AGENCY, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE FINANCIAL SERVICES, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   10
                             NATIONWIDE GENERAL INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE HMO, INC.

                             By:__________________________________
                                Gordon E. McCutchan
                                Secretary

                             NATIONWIDE INDEMNITY COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE INVESTMENT SERVICES CORPORATION

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   11
                             NATIONWIDE INVESTORS SERVICES, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE LIFE INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NATIONWIDE MANAGEMENT SYSTEMS, INC.

                             By:__________________________________
                                Gordon E. McCutchan
                                Secretary
<PAGE>   12
                             NATIONWIDE PROPERTY AND CASUALTY INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES OF ALABAMA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES OF ARIZONA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   13
                             NEA VALUEBUILDER INVESTOR SERVICES OF MONTANA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES OF NEVADA, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES OF OHIO, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER INVESTOR SERVICES OF OKLAHOMA,
                             INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   14
                             NEA VALUEBUILDER INVESTOR SERVICES OF TEXAS, INC.

                             By:__________________________________
                                Robert W. Wendel
                                President

                             NEA VALUEBUILDER INVESTOR SERVICES OF WYOMING, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             NEA VALUEBUILDER SERVICES INSURANCE AGENCY, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             PEBSCO OF MASSACHUSETTS INSURANCE AGENCY, INC.

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   15
                             PEBSCO OF TEXAS, INC.

                             By:__________________________________
                                Robert W. Wendel
                                President

                             PUBLIC EMPLOYEES BENEFIT SERVICES CORPORATION

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             PUBLIC EMPLOYEES BENEFIT SERVICES CORPORATION
                             OF ALABAMA

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             PUBLIC EMPLOYEES BENEFIT SERVICES CORPORATION OF
                             ARKANSAS

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   16
                             PUBLIC EMPLOYEES BENEFIT SERVICES CORPORATION OF
                             MONTANA

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             PUBLIC EMPLOYEES BENEFIT SERVICES CORPORATION OF
                             NEW MEXICO

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             SCOTTSDALE INDEMNITY COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             SCOTTSDALE INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel
<PAGE>   17
                             SCOTTSDALE SURPLUS LINES INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel

                             TIG COUNTRYWIDE INSURANCE COMPANY

                             By:__________________________________
                                W. Sidney Druen
                                Senior Vice President and General Counsel<PAGE>   1
                                                                  Exhibit 10.2.3

                             THIRD AMENDMENT TO THE

                              TAX SHARING AGREEMENT

This third amendment of the Tex Sharing Agreement dated March 4, 1997 (the
"Agreement") is entered into by and between Nationwide Mutual Insurance Company,
an Ohio mutual company ("Nationwide") and any corporation that is, or may
hereafter be a subsidiary of Nationwide and become a party hereto as
contemplated by Section 8 of the Agreement (collectively, the "Subsidiaries").

WHEREAS, Nationwide and the Subsidiaries did enter into the Agreement on March
4, 1997, and previously amended the Agreement, with the intent to define the
method for allocating the tax liability of the Group, as that term is defined in
the Agreement; and

WHEREAS, Nationwide and the Subsidiaries wish to further amend the Agreement,
effective as of the date of approval of this amendment by the Board of Directors
of Nationwide;

NOW, THEREFORE, the Agreement is amended as follows:

3.       A new Section 15 is added to read:

                  Section 15. ADDITIONAL PAYMENT. Notwithstanding any other
                  provisions of this Agreement, in the event the federal, state
                  or local tax of any Obligor is reduced as a result of a
                  transaction which (i) has no impact on income for financial
                  accounting purposes, and (ii) results in an increase in any
                  such tax for another Obligor, the Obligor whose taxes are
                  reduced shall, within 60 days of a determination that this
                  provision is applicable, pay the amount by which its taxes
                  were reduced to the Obligor whose taxes are increased as a
                  result of the transaction.

In all other respects, the Agreement is hereby ratified and affirmed by the
parties hereto. This Amendment may be executed in any number of counterparts all
of which shall be considered one original.

IN WITNESS WHEREOF, the parties hereto have caused this Tax Sharing Agreement to
be duly executed and delivered as of August 16, 2000.

                                             NATIONWIDE MUTUAL INSURANCE COMPANY

                                             By: _______________________________

                                                                               1
<PAGE>   2
                                       AFFILIATE AGENCY, INC.

                                       By:__________________________________

                                       AID FINANCE SERVICES, INC.

                                       By:__________________________________

                                       AFFILIATE AGENCY OF OHIO, INC.

                                       By:__________________________________

                                       ALLIED GENERAL AGENCY, INC.

                                       By:__________________________________

                                       ALLIED GROUP, INC.

                                       By:__________________________________

                                       ALLIED GROUP INSURANCE MARKETING
                                       COMPANY

                                       By:__________________________________

                                       ALLIED GROUP MERCHANT BANKING
                                       CORPORATION

                                       By:__________________________________

                                       ALLIED PROPERTY AND CASUALTY INSURANCE
                                       COMPANY

                                       By:__________________________________

                                       AMCO INSURANCE COMPANY

                                       By:__________________________________

                                       AMERICAN MARINE UNDERWRITERS

                                       By:__________________________________

                                       CAL-AG INSURANCE SERVICES, INC.

                                       By:__________________________________

                                                                               2
<PAGE>   3
                                       CALFARM INSURANCE COMPANY

                                       By:__________________________________

                                       DEPOSITORS INSURANCE COMPANY

                                       By:__________________________________

                                       EXCALIBER FUNDING CORPORATION

                                       By:__________________________________

                                       FINANCIAL HORIZONS DISTRIBUTORS AGENCY
                                       OF ALABAMA, INC.

                                       By:__________________________________

                                       FINANCIAL HORIZONS DISTRIBUTORS AGENCY
                                       OF OHIO, INC.

                                       By:__________________________________

                                       FINANCIAL HORIZONS DISTRIBUTORS AGENCY
                                       OF OKLAHOMA, INC.

                                       By:__________________________________

                                       FINANCIAL HORIZONS DISTRIBUTORS AGENCY
                                       OF TEXAS, INC.

                                       By:__________________________________

                                       FINANCIAL HORIZONS SECURITIES CORP.

                                       By:__________________________________

                                       GATES MCDONALD & COMPANY

                                       By:__________________________________

                                       GATES MCDONALD & COMPANY OF NEVADA

                                       By:__________________________________

                                                                               3
<PAGE>   4
                                       GATES MCDONALD & COMPANY OF NEW YORK

                                       By:__________________________________

                                       GATESMCDONALD HEALTH PLUS, INC.

                                       By:__________________________________

                                       INSURANCE INTERMEDIARIES, INC.

                                       By:__________________________________

                                       LANDMARK FINANCIAL SERVICES OF NEW
                                       YORK, INC.

                                       By:__________________________________

                                       LONE STAR GENERAL AGENCY, INC.

                                       By:__________________________________

                                       MED PRO SOLUTIONS, INC.

                                       By:__________________________________

                                       MIDWEST PRINTING SERVICES, LTD.

                                       By:__________________________________

                                       MORLEY & ASSOCIATES, INC.

                                       By:__________________________________

                                       MORLEY CAPITAL MANAGEMENT, INC.

                                       By:__________________________________

                                       MORLEY FINANCIAL SERVICES, INC.

                                       By:__________________________________

                                       MORLEY RESEARCH ASSOCIATES, LTD.

                                       By:__________________________________

                                                                               4
<PAGE>   5
                                       MRM INVESTMENTS, INC.

                                       By:__________________________________

                                       NATIONAL CASUALTY COMPANY

                                       By:__________________________________

                                       NATIONAL DEFERRED COMPENSATION, INC.

                                       By:__________________________________

                                       NATIONAL PREMIUM & BENEFITS
                                       ADMINISTRATION COMPANY

                                       By:__________________________________

                                       NATIONWIDE ADVISORY SERVICES, INC.

                                       By:__________________________________

                                       NATIONWIDE AGENCY, INC.

                                       By:__________________________________

                                       NATIONWIDE ASSURANCE COMPANY

                                       By:__________________________________

                                       NATIONWIDE AGRIBUSINESS INSURANCE
                                       COMPANY

                                       By:__________________________________

                                       NATIONWIDE CASH MANAGEMENT COMPANY

                                       By:__________________________________

                                       NATIONWIDE COMMUNITY URBAN REDEVELOPMENT
                                       CORPORATION

                                       By:__________________________________

                                       NATIONWIDE CORPORATION

                                       By:__________________________________

                                                                               5
<PAGE>   6
                                       NATIONWIDE FINANCIAL ASSIGNMENT COMPANY

                                       By:__________________________________

                                       NATIONWIDE FINANCIAL INSTITUTION
                                       DISTRIBUTORS AGENCY, INC. OF MASS

                                       By:__________________________________

                                       NATIONWIDE FINANCIAL INSTITUTION
                                       DISTRIBUTORS AGENCY, INC. OF NEW MEXICO

                                       By:__________________________________

                                       NATIONWIDE FINANCIAL INSTITUTION
                                       DISTRIBUTORS AGENCY, INC.

                                       By:__________________________________

                                       NATIONWIDE FINANCIAL SERVICES, INC.

                                       By:__________________________________

                                       NATIONWIDE GENERAL INSURANCE COMPANY

                                       By:__________________________________

                                       NATIONWIDE GLOBAL HOLDINGS, INC.

                                       By:__________________________________

                                       NATIONWIDE HEALTH PLANS, INC.

                                       By:__________________________________

                                       NATIONWIDE HOME MORTGAGE COMPANY

                                       By:__________________________________

                                       NATIONWIDE INDEMNITY COMPANY

                                       By:__________________________________

                                                                               6
<PAGE>   7
                                       NATIONWIDE INSURANCE COMPANY OF AMERICA

                                       By:__________________________________

                                       NATIONWIDE INSURANCE COMPANY OF FLORIDA

                                       By:__________________________________

                                       NATIONWIDE INTERNATIONAL UNDERWRITERS

                                       By:__________________________________

                                       NATIONWIDE INVESTMENT SERVICES
                                       CORPORATION

                                       By:__________________________________

                                       NATIONWIDE INVESTORS SERVICES, INC.

                                       By:__________________________________

                                       NATIONWIDE LIFE INSURANCE COMPANY

                                       By:__________________________________

                                       NATIONWIDE LIFE AND ANNUITY INSURANCE
                                       COMPANY

                                       By:__________________________________

                                       NATIONWIDE LLOYDS

                                       By:__________________________________

                                       NATIONWIDE MANAGEMENT SYSTEMS, INC.

                                       By:__________________________________

                                       NATIONWIDE PROPERTY AND CASUALTY
                                       INSURANCE COMPANY

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.

                                       By:__________________________________

                                                                               7
<PAGE>   8
                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF ALABAMA

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS OF
                                       ARIZONA

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF ARKANSAS

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF MONTANA

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF NEW MEXICO

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF NEVADA

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF OHIO

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF OKLAHOMA

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF SOUTH DAKOTA

                                       By:__________________________________

                                                                               8
<PAGE>   9
                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF TEXAS

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS, INC.
                                       OF WYOMING

                                       By:__________________________________

                                       NATIONWIDE RETIREMENT SOLUTIONS
                                       INSURANCE AGENCY, INC.

                                       By:__________________________________

                                       NATIONWIDE TRUST COMPANY, FSB.

                                       By:__________________________________

                                       NEVADA INDEPENDENT COMPANIES -
                                       CONSTRUCTION

                                       By:__________________________________

                                       NEVADA INDEPENDENT COMPANIES - HEALTH
                                       AND NONPROFIT

                                       By:__________________________________

                                       NEVADA INDEPENDENT COMPANIES -
                                       HOSPITALITY AND ENTERTAINMENT

                                       By:__________________________________

                                       NEVADA INDEPENDENT COMPANIES -
                                       MANUFACTURING, TRANSPORTATION, AND
                                       DISTRIBUTION

                                       By:__________________________________

                                       NFS DISTRIBUTORS, INC.

                                       By:__________________________________

                                                                               9
<PAGE>   10
                                       PENSION ASSOCIATES, INC.

                                       By:__________________________________

                                       PORTLAND INVESTMENT SERVICES, INC.

                                       By:__________________________________

                                       PREMIER AGENCY, INC.

                                       By:__________________________________

                                       SCOTTSDALE INDEMNITY COMPANY

                                       By:__________________________________

                                       SCOTTSDALE INSURANCE COMPANY

                                       By:__________________________________

                                       SCOTTSDALE SURPLUS LINES INSURANCE
                                       COMPANY

                                       By:__________________________________

                                       UNION BOND & TRUST COMPANY

                                       By:__________________________________

                                       VILLANOVA CAPITAL, INC.

                                       By:__________________________________

                                       VILLANOVA MUTUAL FUND CAPITAL TRUST

                                       By:__________________________________

                                       VILLANOVA SA CAPITAL TRUST

                                       By:__________________________________

                                       WESTERN HERITAGE INSURANCE COMPANY

                                       By:__________________________________

                                                                              10
<PAGE>   11
                                       THE 401(K) COMPANY

                                       By:__________________________________

                                       THE 401(K) COMPANIES, INC.

                                       By:__________________________________

                                       401(K) INVESTMENT SERVICES, INC.

                                       By:__________________________________

                                       401(K) INVESTMENT ADVISORS, INC.

                                       By:__________________________________

                                                                              11

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