5/28/1998 Mr. Vogel, 56 of Mill Valley, California, was indicted by a federal grand jury on May 28, 1998. He was charged with participating in a multinational drug money laundering scheme spanning the countries of Australia, the United Arab Emirates, Switzerland, Austria, Liechtenstein, Canada and the United States. Mr. Vogel, while acting with his co-conspirator Steven Ableman of San Rafael, California, engaged in a series of complex financial transactions where Mr. Ableman assisted Mr. Vogel in providing capital, in the form of drug proceeds, for real estate deals and in marketing and selling alleged law enforcement intelligence to other drug traffickers. Mr. Vogel is a graduate of University of California at Berkeley, Boalt Hall School of Law, who was suspended from the Florida Bar following his federal drug trafficking conviction in 1982. Mr. Vogel utilized the accounts of other professionals, including an attorney, a financial planner and a physician, as pass- though accounts in structuring transfers of drug proceeds from overseas accounts into the United States, ultimately for Vogel's personal benefit.


COMPLIANCE PARTNERS, INC. Foreign For Profit Business Corporation Legal (RA) Registered Agent: SECRETARY OF STATE 2300 N LINCOLN BLVD RM 101 OKC, OK 73105 4897 (RA) Effective Date: 8/18/2000

Urbana, IL - The United States Attorney for the Central District of Illinois, Frances C. Hulin, today announced that a federal grand jury in Springfield recently returned an indictment charging Clyde D. Hood, age 66, of Mattoon, Illinois, and 18 of his associates with operating a multimillion-dollar, international fraud scheme known as Omega Trust and Trading, Ltd. The 23-count indictment had remained under seal since it was returned August 18, 2000, pending the arrest of the defendants. Local, state and federal law enforcement officers began making the arrests this morning.

The indictment alleges that from January 1994 through at least early August 2000, Clyde Hood and his co-conspirators devised a scheme to enrich themselves at the expense of others by soliciting and selling what they represented as a "unit" or a part in an "offshore trading program" known as Omega Trust and Trading, Ltd. They then converted for their personal use and benefit, or for the use and benefit of others at their direction, at least $12,500,000 in funds obtained from unsuspecting participants.


GLOBAL CREATIONS LLC DBA: Incorporation State: WY Initial Filing: 10/06/2003 Status: ACTIVE Standing: GOOD Defunct Cause: FORCE ACTIVE Defunct Date: Mailing Address: 7173 CONSTRUCTION COURT STE. A SAN DIEGO, CA 92121-2691 Registered Agent: Name: GLOBAL BUSINESS SOLUTIONS, INC. County: LARAMIE Address: 1605 PEBRICAN AVENUE CHEYENNE, WY 82001 GLOBAL


January 25, 2001 Thomas L. Strickland, United States Attorney for the District of Colorado, Stanley M. Vann, Special Agent In Charge, IRS_Criminal Investigation, and Gregory Egan, Regional Director of the United States Department of Labor Pension and Welfare Benefits Administration, today announced the Indictment of JERRY A. BURNETT, currently of Midway, Utah, for 11 counts of wire fraud, 3 counts of mail fraud, 1 count of false tax return and 1 count of failure to file a tax return. BURNETT was the president of PROsera, Inc. (later known as PROsera CMI, Inc.), an employee leasing company. According to the Indictment, PROsera agreed to establish and maintain an Employee Benefit Plan for the employees it leased to client companies. PROsera's clients agreed to make payments that would go toward worker salaries as well as contributions to the benefit plan. BURNETT, the president of PROsera, also was the trustee of the benefit plan. The indictment alleges that from April 4, 1994, through December 1, 1997, BURNETT failed to maintain a separate trust account for contributions to the Employee Benefit Plan and converted approximately $468,302.16 of those contributions for his own use and for the benefit and use of others.


October 9, 2001 DENVER – John W. Suthers, United States Attorney for the District of Colorado, Mark J. Mershon, Special Agent-in-Charge of the Federal Bureau of Investigation’s Denver office, and Thomas W. Brewer, Special Agent In Charge, IRS-Criminal Investigation, Denver Field Office, today announced the arrest of RANDALL G. MORSE of Boulder, Colorado for mail, wire and loan fraud, as well as money laundering, tax evasion, conspiracy to defraud the government and tampering with a witness. MORSE was arrested October 8, 2001 without incident at a hotel in the Denver Tech Center by the FBI, IRS and local authorities. According to an indictment unsealed today, MORSE operated a corporation named National Funding Source, Inc., which did business as “” From May 6, 1997 through June 21, 2000, MORSE allegedly defrauded 1200 people of $1,890,414 by having The Business Solution.telemarketers phone victims who were in need of financing or tax assistance. The telemarketers often targeted financially distressed victims, obtaining names from business lead cards or from tax lien lists. If victims expressed interest in obtaining funding during the initial contact, then telemarketers took additional financial profile information. Later that day, or within several days, MORSE would follow up with the victim, either by phone or by mail. He would request that the victim pay an advance fee for the company’s services. The fee ranged from $395 to $6,750 and was paid either by Federal Express or U.S. Mail. On very few occasions did the defendant actually obtain financing on behalf of the victims.

March 21, 2002 COLORADO MAN INDICTED FOR ACCESSING PROTECTED U.S. BANK COMPUTER DENVER – John W. Suthers, United States Attorney for the District of Colorado, and Raul E. Carballido, Acting Special Agent in Chargeof the Denver Federal Bureau of Investigation Field Office, announced today that a federal grand jury in Denver has returned a 6 count indictment charging BRANDEN DAVIS WOMACK of Colorado Springs, Colorado, with accessing a protected U.S. Bank computer in Denver and stealing federally insured funds. WOMACK had previously been charged by Criminal Complaint on March 4, 2002 for the same conduct.

FOR IMMEDIATE RELEASE October 15, 2002 WILLIAM BROOKS FOUND GUILTY OF BANK FRAUD, WIRE FRAUD AND MONEY LAUNDERING DENVER – John Suthers, United States Attorney’s Office for the District of Colorado, announced that WILLIAM E. BROOKS, age 38, of South Lake, Texas, was convicted today of 46 counts of bank fraud, wire fraud, and money laundering for implementing a scheme to defraud the now defunct BestBank of Boulder, Colorado, as well as the Pueblo Bank and Trust. The scheme ultimately cost the Federal Deposit Insurance Corporation (FDIC) over $9 million. The two week jury trial was before U.S. District Court Judge Wiley Y. Daniel. BROOKS was indicted by a federal grand jury on January 30, 2002. He owned several Texas companies, including an armored car company and a company that owns and operates ATMs (called an “Independent Sales Organization”). For close to a year and a half BROOKS used his companies to divert bank funds which were designated to stock ATMs to accounts that he controlled. He ultimately used the diverted funds for business and related expenses instead of returning them to the bank. Sentencing is scheduled for January 14, 2003. He was released on bond pending sentencing. BROOKS faces five to seven years in federal prison based on preliminary U.S. Sentencing Guideline calculations. The sentence will ultimately be determined by U.S. District Court Judge Daniel. The case was investigated by the Federal Bureau of Investigation and the Office of Inspector General for the Federal Deposit Insurance Corporation. BROOKS was prosecuted by Assistant United States Attorneys Ken Harmon and Matthew Kirsch.

FOR IMMEDIATE RELEASE November 5, 2002 INDICTMENT OF ALLEGED OFFSHORE TAX EVASION SCHEME SHELTER PROMOTERS WASHINGTON, D.C. - Eileen J. O’Connor, Assistant Attorney General for the Justice Department Tax Division, and John W. Suthers, United States Attorney for the District of Colorado, along with David B.Palmer, IRS Chief, Criminal Investigation, today announced that three operators of Tower Executive Resources, an alleged promoter of illegal tax evasion schemes, were indicted by a federal grand jury in Denver on various tax fraud charges. PAUL D. HARRIS and LESTER R. RETHERFORD, residents of Colorado, together with ROBERT N. BEDFORD, a resident of Florida, were charged with conspiring to defraud the United States. Additionally, HARRIS and RETHERFORD were charged with 26 counts of aiding and assisting the filing of false income tax returns for the years 1996 through 1999. In addition, HARRIS was charged with filing false Reports of Foreign Bank and Financial Account for 1997 and 1998; and RETHERFORD was charged with filing a false Foreign Bank and Financial Report for 1997 and failing to file the report for 1998. “The Department of Justice is working with the IRS to identify and prosecute criminals who use offshore bank accounts and credit cards to commit tax evasion. One of our highest priorities is to shut down tax evasion schemes and prosecute their promoters to the full extent of the law,” said Assistant Attorney General Eileen J. O’Connor. According to the indictment, HARRIS, RETHERFORD, and BEDFORD set up shell corporations for small business owners that were used to conceal nearly $9 million in taxable income in secret accounts in the Turks and Caicos Islands and other foreign countries from 1992 through 1999. The indictment further alleges that although the defendants made it appear as though these offshore transfers were payments for consulting services, most of the Tower members used debit cards and loans to spend the money they had secreted offshore. To make use of this service, many members allegedly paid an initiation fee of $50,000, according to the indictment. On June 28, 2002, in Massachusetts, John Mikutowicz was convicted on charges of conspiracy, tax evasion and filing false corporate tax returns, in conjunction with his membership in Tower. "Foreign bank accounts, and the subsequent use of credit and debit cards, established for the purpose of evading taxes pose a serious threat to tax administration. Such actions undermine public confidence in the Service's ability to administer the tax laws fairly and effectively," said David B. Palmer, IRS Chief, Criminal Investigation. The ongoing investigation is being conducted by the Internal Revenue Service, Criminal Investigation Division. The prosecution is being handled jointly by attorneys from the Tax Division’s Criminal Enforcement Section and the United States Attorney’s Office. Conspiracy to defraud the United States government, in violation of Title 18 United States Code, Section 371, carries with it a maximum penalty of five years in prison, a $250,000 fine and/or three years of supervised release. Aiding and assisting the preparation or filing of a false income tax return, in violation of Title 26 United States Code, Section 7206(2), carries a maximum penalty of three years in prison, a $250,000 fine and/or one year supervised release. Failure to file, or filing a false Report of Foreign Bank and Financial Account, in violation of Title 31 United States Code, Sections 5314 and 5322, carries a maximum penalty of ten years in prison, a $500,000 fine and/or three years supervised release. These charges are only allegations. In the American justice system, a person is presumed innocent unless and until he or she is proven guilty in a court of law. Additional information about tax fraud schemes to avoid can found on the IRS Criminal Investigation website at

March 25, 2003 LAKEWOOD MAN INDICTED FOR DEFRAUDING OVER 23,000 INVESTORS OF OVER $8 MILLION DENVER – John Suthers, United States Attorney for the District of Colorado, Manuel Cobos, Postal Inspector in Charge, U.S. Postal Inspection Service, Rocky Mountain Division,Phillip B.J. Reid, Special Agent in Charge of the Federal Bureau of Investigation’s Denver Office, and Randall J. Fons, Director of the Central Regional Office of the Securities and Exchange Commission, today announced the indictment of KENNETH ROY WEARE, age 56, of Lakewood, for Wire Fraud, Mail Fraud, and Engaging in Monetary Transactions in Property Derived from Unlawful Activity. WEARE was indicted this afternoon by a federal grand jury in Denver. He is presently in the custody of the United States Marshals Service on contempt of court charges for failing to pay disgorgement of investors funds, repatriate moneys held offshore, and provide an accounting of money raised from investors, from a civil Securities and Exchange Commission case. According to the indictment, WEARE allegedly devised a scheme to defraud approximately 23,000 investors by offering them an opportunity to become “members” of an “Offshore Rent/Mortgage Free Program.” WEARE established a company called J&K Global Marketing Corporation to implement the scheme. The indictment alleges that for a yearly “membership fee” of $375, WEARE promised investors that they would receive, after waiting for six months, payments of $375 a month. An investor could become a “Qualified Member” by referring three other investors to become members of the program. A “Qualified Member” would receive a $50 payment for each referral, and, after six months, would receive $1,500 per month. WEARE also told investors he was investing in “high yield programs,” which would return between 200 and 1,200 per month. From November 19, 1999 to December 31, 2000, WEARE caused investors to transmit more than $8,000,000 in membership fees by means of wire transfers, checks and money orders to bank accounts in the United States, Canada, Luxembourg, and the West Indies. WEARE then used a portion of the funds to make payments back to investors. He allegedly converted the remainder of the funds for his own use and benefit and the use and benefit of others. United States Attorney John Suthers, said, simply, “If an investment sounds too good to be true, then it is too good to be true.” If convicted WEARE faces up to 5 years imprisonment and/or a $250,000 fine for each of the nine counts of Wire Fraud and for each of the 2 counts of Mail Fraud. He also faces up to 10 years in federal prison and/or a $250,000 fine for each of the 4 counts of Engaging in Monetary Transactions in Property Derived from Unlawful Activity. This case was investigated by the U.S. Postal Inspection Service and the Federal Bureau of Investigation with the assistance of the Securities and Exchange Commission. The charges contained in the indictment are only allegations, and the defendant is presumed innocent unless or until proven guilty.

Transtar Distributors, Inc.


TRANSTAR HOLDINGS, INC. Number: C1788221 Date Filed: 7/31/1996 Status: suspended Jurisdiction: California Mailing Address 5657 WILSHIRE BLVD., STE 310 LOS ANGELES, CA 90036 Agent for Service of Process VIRGIL ROBERTS 1620 26TH STREET, STE 150 SOUTH SANTA MONICA, CA 90404

On June 7, 2000, a search warrant was served upon the above-referenced storage unit. DEA investigators seized approximately 240 cases of pseudoephedrine tablets. Some of the pseudoephedrine was still in bottles, and some was loose in plastic bags.

Accordingly, the Administrator of the Drug Enforcement Administration, pursuant to the authority vested in him by 21 U.S.C. 823 and 824 and 28 CFR 0.100(b) and 0.104, hereby orders that DEA Certificate of Registration 004662TTY, previously issued to Transtar Distributors, Inc., be, and it hereby is, revoked; and any pending applications for renewal or modification of said registration be, and hereby are, denied. This order is effective April 4, 2002. Dated: February 22, 2002.

On July 29, 2000, the Administrator of the Drug Enforcement Administration (DEA), issued an Order to Show Cause (OTSC) to North American Group, located in Kissimmee, Florida, notifying it of a preliminary finding that, pursuant to evidence set forth therein, it was responsible for the diversion of large quantities of List I chemicals into other than legitimate channels.

On July 31, 2000, a copy of the OTSC was affixed to the front door of the business premises, since no one appeared to be present at the business. On this same date, a second copy of the OTSC was sent certified mail, return receipt requested, to North American Group. The mailed OTSC was returned marked "attempted--unclaimed.'' No request for a hearing or any other response was received by DEA from North American Group nor anyone purporting to represent it in this matter.

COMPLIANCE ALLIANCE, LLC Number: 200023110047 Date Filed: 8/11/2000 Status: active Jurisdiction: CALIFORNIA Principal Address 2211 N LAMER ST BURBANK, CA 91504 Agent for Service of Process KENNETH J. REGOPOULOS 2211 N LAMER ST BURBANK, CA 91504

TEAM FINANCE LLC Filing Date: 08/11/2000 Status: GOOD State of Incorporation: CO Last Report: 01/14/2003 Last Report Agent Name: MERANTE JOE Physical Address: 412 NOKOMIS CT FORT COLLINS Colorado 80524

On September 14 and 15, 1999, law enforcement personnel seized approximately 11,300 bottles of pseudoephedrine tablets from clandestine methamphetamine laboratories in California. Using the lot numbers on the seized bottles, DEA traced the product back to NAG. On October 15, 1999, DEA seized 4000 bottles of pseudoephedrine tablets form a clandestine methamphetamine laboratory in Los Angeles, California. Using the lot numbers on the seized bottles, DEA traced the product back to NAG. In December of 1999, a DEA Confidential Source revealed that Hesham (last name unknown) and three other individuals shipped 16 boxes, with an aggregate weight of 1000 pounds, to Portland, Oregon. On

On May 18, 2000, DEA investigators observed the owner of Denver Wholesale, a pseudoephedrine distributor also under investigation by DEA, arrive at the Orlando Airport where he was met by Nabut. On May 18 and 19, 2000, DEA investigators observed Nabut and this individual meet with several other individuals currently under investigation by DEA for the illicit diversion of pseudoephedrine.

"Denver Wholesale Company" CHILDREN AGAINST ABDUCTION, INC. Entity ID: 19961057850 Entity Type: CORPORATION Filing Date: 04/29/1996 Status: DISSOLVED State of Incorporation: CO Term: PERPETUAL Inactive Date: 10/01/2002 Last Report: Report not filed Last Report Filing ID: none Name Reservation Expires: N/A

CHILDREN AGAINST ABDUCTION, INC. 2 COMMENT ONLY REPORT 03/17/1998 CR - 04/01/1998 - 06/30/1998 3 COMMENT ONLY REPORT 07/24/1998 CR - 07/31/1998 - DA 09/30/1998 4 19981137510 TRDNAM 07/28/1998 n/a DENVER WHOLESALE COMPANY 5 19981137509 REPORT 07/28/1998 n/a PERIODIC REPORT 6 19981220828 TRDNAM 12/14/1998 n/a GOLDEN APPLE MARKET 7 19991144416 TRDNAM 08/02/1999 n/a INTERNATIONAL WAREHOUSE (THE) 8 COMMENT ONLY REPORT 03/17/2000 CR - 04/01/2000 - 06/30/2000 9 COMMENT ONLY REPORT 07/21/2000 PR - 07/31/2000 - DA 09/30/2000 10 COMMENT ONLY DISS 10/01/2000 n/a AGENT 2243 S ALBION ST

NORTH AMERICAN FINANCIAL SYSTEMS, L.L.C. Entity ID: 19961097653 Entity Type: LIMITED LIABILITY COMPANY Filing Date: 07/24/1996 Status: DISSOLVED State of Incorporation: CO Term: PERPETUAL Inactive Date: 01/01/2005

DENVER CAPITAL, LLC Number: 199603610025 Date Filed: 2/5/1996 Status: active Jurisdiction: CALIFORNIA Principal Address 2695 NORTH CANAL ORANGE, CA 92665 Agent for Service of Process LAWRENCE O MARR 2695 NORTH CANAL ORANGE, CA 92665

DENVER EXCHANGE, LLC Number: 200022910019 Date Filed: 8/14/2000 Status: active Jurisdiction: CALIFORNIA Principal Address 9530 W. PICO BLVD LOS ANGELES, CA 90035 Agent for Service of Process MARK CAPLOW 9530 W. PICO BLVD LOS ANGELES, CA 90035

CAPLOW DENVER, LLC Number: 200022910020 Date Filed: 8/14/2000 Status: active Jurisdiction: CALIFORNIA Principal Address 9530 W. PICO BLVD LOS ANGELES, CA 90035 Agent for Service of Process MARK CAPLOW 9530 W. PICO BLVD LOS ANGELES, CA 90035

On or about January 23, 2001, the Deputy Assistant Administration, Office of Diversion Control, Drug Enforcement Administration (DEA), issued an Order to Show Cause (OTSC) by certified mail to State Petroleum, Inc. (State Petroleum), located in Dearborn, Michigan, notifying it of an opportunity to show cause as to why the DEA should not deny in application, dated June 17, 2000, for a DEA Certificate of Registration as a distributor of the List I chemicals ephedrine and pseudoephedrin, pursuant to 21 U.S.C. 823(h), as being inconsistent with the public interest. The order also notified State Petroleum that, should no request for hearing be filed within 30 days, the right to a hearing would be waved.

2/08/2001 ROLLING FRITO-LAY SALES, LP 1209318 Foreign Limited Partnership Feb 08 2001 Active Delaware See above- Articles executed by General Partner and Division Counsel 1/23/2001

Mr. Mohammed Saghir, State Petroleum, Inc., 6200 Miller Road, Dearborn, Michigan 48126.

WASHINGTON, D.C. -- A California-based moving and storage company was charged today with conspiring to fix prices and to defraud the United States in connection with the transportation of military and civilian household goods, the Department of Justice announced. As part of its court papers, the Department filed superseding charges against Belgium-based Gosselin World Wide Moving N.V. for its role in the same conspiracy. The charges were originally filed by criminal complaint on October 16, 2003, and indictment on November 13, 2003. The Pasha Group, headquartered in Corte Madera, California, and Gosselin, headquartered in Antwerp, Belgium, were charged in U.S. District Court in Alexandria, Virginia, with conspiring to increase the rates paid by the Department of Defense (DOD) for the transportation of military and civilian household goods from Germany to the United States in 2002.

The two-count indictment charges that Gosselin N.V., headquartered in Antwerp, Belgium, and its managing director, Marc Smet, a Belgian national, participated in the scheme in 2002. Smet was arrested on October 14, 2003, in Honolulu on the same charges.