10-K405 1 10-K405 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K (MARK ONE) [ X ] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE FISCAL YEAR ENDED DECEMBER 31, 1994 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO COMMISSION FILE NUMBER: 0-17189 KOLL REAL ESTATE GROUP, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) DELAWARE 02-0426634 (STATE OR OTHER JURISDICTION (I.R.S. EMPLOYER OF INCORPORATION OR ORGANIZATION) IDENTIFICATION NO.) 4343 VON KARMAN AVENUE NEWPORT BEACH, CALIFORNIA 92660 (ADDRESS OF PRINCIPAL EXECUTIVE (ZIP CODE) OFFICES) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (714) 833-3030 SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT: NONE SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT: CLASS A COMMON STOCK, PAR VALUE $.05 PER SHARE (TITLE OF CLASS) SERIES A CONVERTIBLE REDEEMABLE PREFERRED STOCK, PAR VALUE $.01 PER SHARE (TITLE OF CLASS) 12% SENIOR SUBORDINATED PAY-IN-KIND DEBENTURES DUE MARCH 15, 2002 (TITLE OF CLASS) 12% SUBORDINATED PAY-IN-KIND DEBENTURES DUE MARCH 15, 2002 (TITLE OF CLASS) INDICATE BY CHECK MARK WHETHER THE REGISTRANT (1) HAS FILED ALL REPORTS REQUIRED TO BE FILED BY SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 DURING THE PRECEDING 12 MONTHS (OR FOR SUCH SHORTER PERIOD THAT THE REGISTRANT WAS REQUIRED TO FILE SUCH REPORTS), AND (2) HAS BEEN SUBJECT TO SUCH FILING REQUIREMENTS FOR THE PAST 90 DAYS. YES _X_ NO ___ INDICATE BY CHECK MARK IF DISCLOSURE OF DELINQUENT FILERS PURSUANT TO ITEM 405 OF REGULATION S-K IS NOT CONTAINED HEREIN, AND WILL NOT BE CONTAINED, TO THE BEST OF REGISTRANT'S KNOWLEDGE, IN DEFINITIVE PROXY OR INFORMATION STATEMENTS INCORPORATED BY REFERENCE IN PART III OF THIS FORM 10-K OR ANY AMENDMENT TO THIS FORM 10-K. [ X ] THE AGGREGATE MARKET VALUE OF THE VOTING STOCK HELD BY NON-AFFILIATES OF THE REGISTRANT AS OF MARCH 1, 1995 WAS $14,195,987. THE NUMBER OF SHARES OF CLASS A COMMON STOCK OUTSTANDING AS OF MARCH 1, 1995 WAS 46,603,817. DOCUMENTS INCORPORATED BY REFERENCE PORTIONS OF THE REGISTRANT'S PROXY STATEMENT FOR THE 1995 ANNUAL MEETING OF STOCKHOLDERS ARE INCORPORATED BY REFERENCE INTO PART III OF THIS ANNUAL REPORT ON FORM 10-K. -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- PART I ITEM 1. BUSINESS Koll Real Estate Group, Inc., a Delaware corporation, formerly known as The Bolsa Chica Company (from July 16, 1992 to September 30, 1993) and as Henley Properties Inc. (from December 1989 to July 16, 1992), is a real estate development company with properties principally in Southern California, as well as on the coastline of New Hampshire. The principal activity of Koll Real Estate Group, Inc. and its consolidated subsidiaries (the "Company") is to obtain zoning and other entitlements for land it owns and to improve the land principally for residential development. Once the land is entitled, the Company may sell unimproved land to other developers or investors; sell improved land to homebuilders; or participate in joint ventures with other developers, investors or homebuilders to finance and construct infrastructure and homes. The Company's principal activities also include providing commercial, industrial, retail and residential real estate development services to third parties, including feasibility studies, entitlement coordination, project planning, construction management, financing, marketing, acquisition, disposition and asset management services on a national basis, through its offices throughout California, and in Dallas, Denver, Phoenix and Seattle. With the November 1994 acquisition of the Kathryn G. Thompson Company, the Company's principal activities have been expanded to include single and multi-family residential construction. The Company's executive offices are located at 4343 Von Karman Avenue, Newport Beach, California 92660 (telephone: (714) 833-3030). PRINCIPAL PROPERTIES The following sections describe the Company's principal properties. BOLSA CHICA. The Bolsa Chica property is the principal property in the Company's portfolio. The Company owns approximately 1,200 acres of the 1,600 acres of undeveloped Bolsa Chica land located adjacent to the Pacific Ocean in northwestern Orange County, California. Bolsa Chica is bordered on the north and east by residential development, to the south by open space and residential development, and to the west by the Pacific Coast Highway and the Bolsa Chica State Beach. Bolsa Chica is one of the last large undeveloped coastal properties in Southern California, located approximately 35 miles south of downtown Los Angeles. As further described below, in December 1994 the Orange County Board of Supervisors unanimously approved a 3,300 unit residential development and wetlands restoration plan for this property which remains subject to other governmental approvals. In 1986, the California Coastal Commission certified a local coastal program/land use plan for the Bolsa Chica property, which was subject to certain conditions, including further presentation of favorable economic, environmental and physical feasibility studies. The 1986 proposed development of the Bolsa Chica property as a marina/residential development provoked substantial controversy and highlighted public and political awareness of the property and the potential impact of development on the environmentally sensitive lowland areas, among other issues. In order to achieve a public consensus on the plans for Bolsa Chica's development and to expedite development of the property, in 1988 the Company helped organize the Bolsa Chica Planning Coalition (the "Coalition"), consisting of representatives of the Company, city, county and state officials, and the Amigos de Bolsa Chica, a local citizens' environmental organization. The objective of the Coalition was to consider alternative land use plans for Bolsa Chica. In 1989, the Coalition reached an agreement in principle on a concept plan permitting the development of an oceanfront residential community of up to 5,700 residential units featuring protected wetlands (the "Coalition Plan"). In November 1991, in accordance with the Coalition Plan, the Company announced its plan to develop a master planned community of approximately 4,900 homes at Bolsa Chica, including approximately 4,300 units on the Company's land. In September 1992, environmental impact documents for the Bolsa Chica project's master planned community were released by the City of Huntington Beach, California, and the U.S. Army Corps of Engineers for a ninety-day public comment period which concluded in December 1992. 1 In March 1993, the Company transferred local processing of the Coalition Plan to the County of Orange in order to integrate the Bolsa Chica regional park and wetlands restoration with the rest of the land use planning. Given the extent of comments received from the public, including a variety of state and federal agencies, the County of Orange recirculated a revised draft of the environmental impact report in December 1993, for public comment which concluded in February 1994. The revised draft contained an in-depth analysis of an alternative plan which included 3,500 homes, in addition to the in-depth analysis of the Coalition Plan. In August 1994, the Orange County Environmental Management Agency proposed a lower density development alternative that contained options for the Bolsa Chica project with and without housing development in the lowland. The County planning staff's option with lowland development called for a maximum of 3,200 units and a wetlands restoration plan, without a tidal inlet, which would be financed by the Company. County staff also proposed a second option without lowland development which included a maximum of 2,500 units and would not require financial participation by the Company for wetlands restoration. During the fourth quarter of 1994, following input from the community on its August 1994 proposal, the Orange County Environmental Management Agency proposed a development plan which includes a wetlands restoration plan modified to include a tidal inlet to be financed by the Company and would allow a maximum of 3,300 residential units at Bolsa Chica. The planned community at Bolsa Chica is expected to offer a broad mix of home choices, including single-family homes, townhomes and condominiums at a wide range of prices. In December 1994, the Orange County Board of Supervisors unanimously approved the 3,300 unit plan, which remains subject to their approval of a development agreement, for which a public hearing and vote are scheduled for April 1995, and the approvals of the California Coastal Commission and the U.S. Army Corps of Engineers. The Company, working with various governmental, community and environmental groups, has developed a quality master plan which reflects a 42% reduction in density (from 5,700 to 3,300 units) and a wetlands restoration plan to be funded by development of up to 900 units in the lowlands. The Company therefore anticipates that the remaining approvals will be secured on a timely basis. However, due to a number of factors beyond the Company's control, including possible objections of various environmental and so- called public interest groups that may be made in legislative, administrative or judicial forums, the required approvals could be delayed or modified substantially. In this regard, on January 13, 1995, two lawsuits were filed disputing the validity of the Bolsa Chica project approval by the Orange County Board of Supervisors. See "Item 3. Legal Proceedings". Subject to these and other uncertainties inherent in the entitlement process, the Company's goal is to obtain all material governmental approvals in 1995 and to begin infrastructure construction in 1996, depending on economic and market conditions. The Company is engaged in preliminary negotiations with various governmental agencies regarding alternative proposals for wetlands restoration, which include the possibility of the Company selling all of its approximately 930 acres of lowlands at Bolsa Chica. The ability of the Company to complete any such sale is subject to substantial contingencies including obtaining all final approvals from various governmental agencies for development of up to 2,500 residential units on the Company's approximately 200 acres (and approximately 21 acres owned by third parties) on the Bolsa Chica mesa. Therefore, there can be no assurance that these negotiations will result in any transaction being completed. Under the 3,300 unit residential development and wetlands restoration plan approved by the Orange County Board of Supervisors, the Company is committed to restoring the wetlands at Bolsa Chica. The Company believes that the approved plan is currently the only viable alternative for wetlands restoration. However, during the ongoing entitlement process for the Bolsa Chica project, the Company will continue to evaluate a potential sale of the lowlands and any other viable alternative for restoring the wetlands and accelerating development of this property. If the Company accepts any such alternative which results in the number of residential units being materially reduced below 3,300 units, a significant reduction in the book value of the Bolsa Chica project currently reflected in the Company's financial statements would result. Any such potential impact on the statement of operations and stockholders' equity would be partially offset by a decrease in deferred taxes. Realization of the Company's investment in Bolsa Chica will also depend upon various economic factors, including the demand for residential housing in the Southern California market and the availability of credit 2 to the Company and to the housing industry. While the December 1994 bankruptcy filing by the County of Orange is not indicative of the state of the overall Orange County economy, it may adversely affect residential real estate. EAGLE CREST. In the City of Escondido in San Diego County, approximately 30 miles north of downtown San Diego, the Company is developing an 850-acre, gated community consisting of 580 residential lots surrounding an 18-hole championship golf course which has been operating since May 1993. In December 1994, the Company completed a financing agreement with a major financial institution which provides for a $5 million construction loan for the Eagle Crest project and includes a one-time option to reborrow $5 million after repayment, subject to certain restrictions. The Company plans to utilize the construction loan, along with available cash, to fund completion of infrastructure construction in anticipation of selling residential lots to homebuilders in the second half of 1995. During the first quarter of 1995, the Company entered into an agreement with an Orange County homebuilder, Akins Communities, Inc. ("Akins"), under which Akins will assist the Company in managing the residential development of Eagle Crest and the sale of lots to other homebuilders. Akins and the Company are also discussing the potential of jointly building some of the homes at Eagle Crest. FAIRBANKS HIGHLANDS. This property consists of approximately 390 acres near the communities of Fairbanks Ranch and Rancho Santa Fe in the northern part of the City of San Diego. The property is located within an area designated by San Diego as the "North City Future Urbanizing Area" which prohibits any density increases without voter approval. An initiative placed on the June 1994 election ballot which would have changed the property's designation and allowed development of significantly greater density (up to 800 residential units) was defeated. Existing zoning allows estate-sized lots, limited by a four acre to one-lot ratio, which would allow 92 lots to be developed. The current entitlement process, which includes tentative map approval and environmental clearance, is anticipated to be completed by the end of 1995. WENTWORTH BY THE SEA. This 100-acre project is currently being managed, at the direction of the Company, by a local real estate management and development company, which is developing 130 new residential and vacation homes in New Hampshire, approximately 60 miles north of Boston. In September 1994, the Company sold the 18-hole golf course and to date, has sold 19 of 21 single-family detached condominium homes built by the previous owner. Also in September 1994, the Company began marketing its next phase of 20 lots and since then, two lots and one home have been sold and six homes are in escrow and under construction. In December 1994, the Company completed a financing agreement with a major financial institution which provides for a construction loan of up to $6.5 million to fund completion of infrastructure improvements and construction of homes for the Wentworth By The Sea project. The Company is also in discussions with a corporation interested in purchasing and restoring the original Wentworth Hotel, which closed in 1981. ALISO VIEJO. With the acquisition of the Kathryn G. Thompson Company on November 9, 1994, the Company acquired a 49% general partnership interest in a 230-acre project approved for 1,421 single family residential units in southern Orange County. The property is well located, within close proximity to transportation infrastructure, employment centers and other attractions, including the Orange County (John Wayne) Airport (approximately 25 minutes), the San Joaquin Transportation Corridor (a quarter mile) and Laguna Beach (approximately 10 minutes). In March 1995, grand openings were held for the first two phases and 32 units were offered for sale. OCEANSIDE HILLS. As a result of the acquisition of the Kathryn G. Thompson Company, the Company also acquired a 40% general partnership interest in a 30-acre project approved for 92 single family detached homes in northern San Diego County. Marketing for the first phase of 14 units began in December 1994 and since then 11 have been sold and one is in escrow. The second phase of 18 units was released for sale in March 1995 and eight are in escrow. OTHER PROPERTIES. The Company owns various other commercial and industrial properties in Southern California, including land zoned for commercial/industrial use in Coronado, Rancho Murrieta, Ontario and Signal Hill, California and resort/residential property in Michigan. All of these properties are currently held for sale, subject to market conditions. 3 PROPERTY DISPOSITIONS. See Item 7 "Management's Discussion and Analysis of Financial Condition and Results of Operations" for a description of the Company's property dispositions during 1993 and 1994. ENVIRONMENTAL AND REGULATORY MATTERS Before the Company can develop a property, it must obtain a variety of discretionary approvals from local and state governments, as well as the federal government in certain circumstances, with respect to such matters as zoning, subdivision, grading, architecture and environmental matters. The entitlement approval process is often a lengthy and complex procedure requiring, among other things, the submission of development plans and reports and presentations at public hearings. Because of the provisional nature of these approvals and the concerns of various environmental and public interest groups, the approval process can be delayed by withdrawals or modifications of preliminary approvals and by litigation and appeals challenging development rights. Accordingly, the ability of the Company to develop properties and realize income from such projects could be delayed or prevented due to difficulties in obtaining necessary governmental approvals. As more fully described above, the Company is in the process of seeking the necessary state and federal approvals and permits to begin development of its Bolsa Chica property. In December 1994, the Orange County Board of Supervisors approved the 3,300 unit residential development and wetlands restoration plan proposed by the Orange County Environmental Management Agency. The Company's goal is to obtain a development agreement with the County of Orange and all necessary approvals of the California Coastal Commission and U.S. Army Corps of Engineers in 1995. The Company, working with various governmental, community and environmental groups, has developed a quality master plan which reflects a 42% reduction in density (from 5,700 to 3,300 units) and a wetlands restoration plan to be financed by development of up to 900 units in the lowlands. The Company therefore anticipates that the remaining approvals will be secured on a timely basis. Nevertheless, the approval process for the Bolsa Chica property remains subject to the uncertainties described above, and there can be no assurance that such approvals will ultimately be obtained or will not be substantially delayed. Failure to obtain such approvals would have, and a substantial delay in obtaining such approvals could have, a material adverse effect on the Company. As discussed under the heading "Principal Properties -- Bolsa Chica," during the ongoing entitlement process, the Company will continue to evaluate viable alternatives for restoring the wetlands and accelerating development of this property. The Company has expended and will continue to expend significant financial and managerial resources to comply with environmental regulations and local permitting requirements. Although the Company believes that its operations are in general compliance with applicable environmental regulations, certain risks of unknown costs and liabilities are inherent in developing and owning real estate. However, the Company does not believe that such costs will have a material adverse effect on its business, financial condition or results of operations, including the potential remediation expenditures proposed in connection with certain indemnity obligations discussed below in "Corporate Indemnification Matters." CORPORATE INDEMNIFICATION MATTERS The Company and its predecessors have, through a variety of transactions effected since 1986, disposed of several assets and businesses, many of which are unrelated to the Company's current operations. By operation of law or contractual indemnity provisions, the Company has retained liabilities relating to certain of these assets and businesses, including certain tax liabilities. See Note 8 "Income Taxes -- Tax Sharing Agreements" in Notes to Financial Statements on pages F-19 to F-21 of this Annual Report. Many of such liabilities are supported by insurance or by indemnities from certain of the Company's predecessor and currently or previously affiliated companies. The Company believes its balance sheet reflects adequate reserves for these matters. Under the terms of a 1992 transition agreement, Abex Inc. ("Abex") and the Company have generally agreed that, following the Company's 1992 merger with The Henley Group, Inc., each company is responsible for environmental liabilities relating to its existing, past and future assets and businesses and will indemnify the other in respect thereof. 4 The United States Environmental Protection Agency ("EPA") has designated Universal Oil Products ("UOP"), among others, as a Potentially Responsible Party ("PRP") with respect to an area of the Upper Peninsula of Michigan (the "Torch Lake Site") under the Federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended ("CERCLA"). UOP is allegedly the successor in interest to one of the companies that conducted mining operations in the Torch Lake area and an affiliate of Allied Signal Inc., a predecessor of the Company. The Company has not been named as a PRP at the site. However, Allied Signal has, through UOP, asserted a contractual indemnification claim against the Company for all claims that may be asserted against UOP by EPA or other parties with respect to the site. EPA has proposed a clean-up plan which would involve covering certain real property both contiguous and non-contiguous to Torch Lake with soil and vegetation in order to address alleged risks posed by copper tailings and slag at an estimated cost between $6 and $7.5 million. EPA estimates that it has spent between $3 and $4 million to date in performing studies of the site. Under CERCLA, EPA could assert claims against the Torch Lake PRPs, including UOP, to recover the cost of these studies, the cost of all remedial action required at the site, and natural resources damages. An earlier settlement in principle with EPA staff pursuant to which UOP would pay $1.7 million in exchange for a release similar to those normally granted by EPA in such circumstances was rejected by certain other governmental authorities in July 1993. Settlement negotiations between the Company, on behalf of UOP, and EPA resumed shortly thereafter. In January 1995, EPA indicated that any settlement would require UOP to pay in the range of $2.6 to $3.3 million. The Company, without admission of any obligation to UOP, has since determined to vigorously defend UOP's position that the EPA's proposed cleanup plan is unnecessary and inconsistent with the requirements of CERCLA given that the EPA's own Site Assessment and Record of Decision found no immediate threat to human health. In the Company's view the proposed remediation costs would be in excess of any resulting benefits. EMPLOYEES As of March 1, 1995 the Company and its subsidiaries had approximately 140 employees. 5 EXECUTIVE OFFICERS OF THE COMPANY Certain of the executive officers of the Company are also executive officers of The Koll Company ("Koll") and its affiliates. Accordingly, they will devote less than all of their working time to the businesses of the Company. Set forth below is information with respect to each executive officer.
NAME AND TITLE AGE* BUSINESS EXPERIENCE ------------------------------ ---- ------------------------------------------ Donald M. Koll 62 Chairman of the Board of the Company since Chairman of the Board March 1993. Managing Director-President and Director of the Company from 1990 to 1992. Chairman of the Board and Chief Executive Officer of Koll (general contracting and international real estate development since prior to 1990) and Chairman of the Board of Koll Management Services, Inc. ("KMS") (real estate management) since 1991. Ray Wirta 51 Vice Chairman of the Board and Chief Vice Chairman of the Board and Executive Officer of the Company since Chief Executive Officer March 1993. President and Chief Operating Officer of Koll since prior to 1990. Vice Chairman of the Board and Chief Executive Officer of KMS since 1991. Richard M. Ortwein 53 President of the Company since October President 1993. President, Southern California Division of Koll from prior to 1990 to May 1994. Executive Vice President of KMS from 1991 to 1993, and Director of KMS from 1992 to March 1994. Raymond J. Pacini 39 Executive Vice President and Secretary of Executive Vice President, the Company since 1993; Chief Financial Chief Financial Officer, Officer and Treasurer of the Company since Treasurer and Secretary 1992. Managing Director of the Company from 1990 to 1992. Executive Vice President and Chief Financial Officer of KMS from March to November 1993. ------------------------ * As of April 1, 1995
ITEM 2. PROPERTIES The Company's principal executive offices are located in Newport Beach, California. The Company and each of its subsidiaries believe that their properties are generally well maintained, in good condition and adequate for their present and proposed uses. The inability to renew any short-term real property lease would not be expected to have a material adverse effect on the Company's results of operations. 6 The principal properties of the Company and its subsidiaries, which are owned in fee unless otherwise indicated, are as follows:
PROPERTY LOCATION ACRES PRESENT OR PLANNED USE ----------------------- -------------------- ----- -------------------------- Newport Beach* Newport Beach, CA -- Headquarters Bolsa Chica Huntington Beach, CA 1,200 Oceanfront residential community Eagle Crest Escondido, CA 850 Golf/residential community Fairbanks Highlands San Diego, CA 390 Residential community Wentworth By The Sea New Castle, NH 100 Resort/marina/residential community Aliso Viejo** Aliso Viejo, CA 230 Residential community Oceanside Hills** Oceanside, CA 30 Residential community Michigan Land Upper Peninsula, MI 3,900 Resort/residential lots Grand Caribe Isle*** Coronado, CA 5 Commercial land Rancho Murrieta Murrieta, CA 20 Commercial/industrial land Business Park Ontario**** Ontario, CA 11 Commercial/industrial land Signal Hill Signal Hill, CA 2 Commercial/industrial land ------------------------ * Leased ** Minority interest in partnership *** Ground lease **** Fee title will be obtained upon completion of deed-in-lieu of foreclosure procedings
ITEM 3. LEGAL PROCEEDINGS On April 13, 1994, Abex Inc. ("Abex") and Wheelabrator Technologies Inc. ("WTI") filed suit in Delaware Chancery Court (the "Court") against the Company seeking, among other things, declaratory relief, specific performance, and monetary damages for the Company's alleged failure to pay approximately $21 million claimed to be owed pursuant to tax sharing agreements entered into in 1988 and 1989 (Note 8), plus pre-judgement interest and attorneys' fees. This suit was filed after the Company contested the alleged obligation and asserted various defenses to making any payment under these agreements. The Company vigorously defended its position with respect to the nonpayment of the alleged tax sharing obligation, including filing counter-suit in the Supreme Court of the state of New York. On December 22, 1994, the Court decided against the Company, prompting the Company to file for an appeal on January 11, 1995. On February 6, 1995, the Company entered into an agreement with WTI and Abex to settle both state actions in order to avoid the ongoing cost of litigation. Under the terms of the settlement, the Company paid an aggregate of $22 million, of which $15.5 million was funded by borrowings under a financing agreement with a major financial institution (Note 6) and $6.5 million was funded by the Company's restricted cash. On January 13, 1995, two lawsuits challenging the Orange County Board of Supervisors approval of the Bolsa Chica project were filed in Orange County Superior Court. Although the lawsuits differ in the particular issues that they raise, generally they each allege, among other things, violations of the California Environmental Quality Act and violations of the California Government Code planning and zoning laws. The plaintiffs in both actions are not seeking monetary damages, but are instead asking the Court to set aside the approval of the Bolsa Chica project. The plaintiffs in both lawsuits also seek attorneys' fees in unspecified amounts if they prevail. ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS None. 7 PART II ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS The following tables set forth information with respect to bid quotations for the Class A Common Stock of the Company for the periods indicated as reported by NASDAQ. These quotations are interdealer prices without retail markup, markdown or commission and may not necessarily represent actual transactions.
HIGH LOW --------- --------- 1994 First Quarter............................................................. $ .531 $ .250 Second Quarter............................................................ .406 .125 Third Quarter............................................................. .344 .188 Fourth Quarter............................................................ .625 .281 1993 First Quarter............................................................. $ .343 $ .188 Second Quarter............................................................ .313 .125 Third Quarter............................................................. .219 .063 Fourth Quarter............................................................ .969 .125
The number of holders of record of the Company's Class A Common Stock as of March 1, 1995 was approximately 27,000. The Company has not paid any cash dividends on its Class A Common Stock to date, nor does the Company currently intend to pay regular cash dividends on the Class A Common Stock. Such dividend policy is and will continue to be subject to prohibitions on the declaration or payment of dividends contained in debt agreements of the Company. See Note 6 "Debt" in Notes to Financial Statements on pages F-17 to F-18 of this Annual Report, which Note is incorporated herein by reference. ITEM 6. SELECTED FINANCIAL DATA The Selected Financial Data with respect to the Company and its subsidiaries are set forth on pages F-1 to F-2 of this Annual Report. ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS Management's Discussion and Analysis of Financial Condition and Results of Operations is set forth on pages F-3 to F-6 of this Annual Report. ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA Financial statements, schedules and supplementary data of the Company and its subsidiaries, listed under Item 14, are submitted as a separate section of this Annual Report, commencing on page F-7. ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. PART III ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT DIRECTORS. The information appearing under the caption "Election of Directors" of the Company's Proxy Statement for its 1995 Annual Meeting of Stockholders is incorporated herein by reference in this Annual Report. EXECUTIVE OFFICERS. Information with respect to executive officers appears under the caption "Executive Officers of the Company" in Item 1 of this Annual Report. 8 ITEM 11. EXECUTIVE COMPENSATION Information in answer to this Item appears under the caption "Compensation of Directors and Executive Officers" of the Company's Proxy Statement for its 1995 Annual Meeting of Stockholders, and is incorporated herein by reference in this Annual Report. ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT Information in answer to this Item appears under the captions "Voting Securities and Principal Holders Thereof" and "Election of Directors" of the Company's Proxy Statement for its 1995 Annual Meeting of Stockholders, and is incorporated herein by reference in this Annual Report. ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS Information in answer to this Item appears under the captions "Certain Transactions" and "Compensation of Directors and Executive Officers" of the Company's Proxy Statement for its 1995 Annual Meeting of Stockholders, and is incorporated herein by reference in this Annual Report. PART IV ITEM 14. EXHIBITS, FINANCIAL SCHEDULES, AND REPORTS ON FORM 8-K (a)(1) Financial Statements: The following financial statements and supplementary data of the Company are included in a separate section of this Annual Report on Form 10-K commencing on the page numbers specified below:
PAGE ---- Selected Financial Data................................................. F-1 Management's Discussion and Analysis of Financial Condition and Results of Operations.......................................................... F-3 Independent Auditors' Report............................................ F-7 Balance Sheets as of December 31, 1993 and 1994......................... F-8 Statements of Operations for the Years Ended December 31, 1992, 1993 and 1994................................................................... F-9 Statements of Cash Flows for the Years Ended December 31, 1992, 1993 and 1994................................................................... F-10 Statements of Changes in Stockholders' Equity for the Three Years Ended December 31, 1994...................................................... F-11 Notes to Financial Statements........................................... F-12
(2) Financial Statement Schedules: All schedules have been omitted since they are not applicable, not required, or the information is included in the financial statements or notes thereto. (3) Listing of Exhibits: 3.01 Restated Certificate of Incorporation of the Registrant, incorporated by reference to Exhibit 3.01 to the Registrant's Annual Report on Form 10-K for 1992. 3.02 Amended By-Laws of the Registrant, incorporated by reference to Exhibit 3.02 to the Registrant's Annual Report on Form 10-K for 1992. 4.01 Restated Certificate of Incorporation of the Registrant (filed as Exhibit 3.01). 4.02 Amended By-Laws of the Registrant (filed as Exhibit 3.02). 4.03 Indenture dated as of July 15, 1992 for 12% Senior Subordinated Pay-In-Kind Debentures Due March 15, 2002 ("Senior Subordinated Debentures"), issued by the Registrant in the aggregate principal amount of $127,550,000, incorporated by reference to Exhibit 4.08 to the Registrant's Annual Report on Form 10-K for 1992.
9 4.04 Indenture dated as of July 15, 1992 for 12% Subordinated Pay-In-Kind Debentures Due March 15, 2002, ("Subordinated Debentures"), issued by the Registrant in the aggregate principal amount of $75,688,000, incorporated by reference to Exhibit 4.09 to the Registrant's Annual Report on Form 10-K for 1992. 4.05 Form of Senior Subordinated Debentures (included in Exhibit 4.07). 4.06 Form of Subordinated Debentures (included in Exhibit 4.08). 4.07 Letter of Credit and Reimbursement Agreement dated as of December 20, 1994 between the Registrant and Nomura Asset Capital Corporation.* 4.08 Construction Loan Agreement dated as of December 20, 1994 between the Registrant and Nomura Asset Capital Corporation.* 4.09 Construction Loan Agreement dated as of December 29, 1994 between Great Island Trust Partnership and The First National Bank of Boston.* 4.10 Unconditional Guaranty of Payment and Performance dated as of December 29, 1994 between the Registrant and The First National Bank of Boston.* 10.01 Tax Sharing Agreement dated as of December 18, 1989, between the Registrant and The Henley Group, Inc. ("Henley Group") incorporated by reference to Exhibit 10.03 to the Registrant's Annual Report on Form 10-K for 1989. 10.02 Tax Sharing Agreement dated as of December 15, 1988, between Wheelabrator Technologies, Inc. (formerly The Wheelabrator Group, Inc.) ("WTI") and the Registrant ("WTI Tax Sharing Agreement"), incorporated by reference to Exhibit 10.02 to Amendment No. 3 on Form 8 to the Registrant's Registration Statement on Form 10. 10.02A Amendment No. 1 to WTI Tax Sharing Agreement dated February 14, 1994, incorporated by reference to Exhibit 10.02A to the Registrant's Annual Report on Form 10-K for 1993. 10.03 1993 Stock Option/Stock Issuance Plan, incorporated by reference to Exhibit 10.03A to the Registrant's Annual Report on Form 10-K for 1993. 10.04 Deferred Compensation Plan for Non-Employee Directors of the Registrant, incorporated by reference to Exhibit 10.14 to the Registrant's Registration Statement on Form 10. 10.05 Retirement Plan for Non-Employee Directors of the Registrant, incorporated by reference to Exhibit 10.15 to the Registrant's Registration Statement on Form 10. 10.06 Retirement Plan of the Registrant, incorporated by reference to Exhibit 10.16 to Amendment No. 3 on Form 8 to the Registrant's Registration Statement on Form 10. 10.06A Amendment to Retirement Plan of the Registrant dated December 8, 1993, incorporated by reference to Exhibit 10.07A to the Registrant's Annual Report on Form 10-K for 1993. 10.07 The Koll Company 401(k) Plus Plan and Trust Agreement dated July 1, 1989 under which the Registrant elected to participate as an employer effective as of October 1, 1993, incorporated by reference to Exhibit 10.08 to the Registrant's Annual Report on Form 10-K for 1993. 10.08 Restated Environmental Matters Agreement dated as of July 28, 1989, among a predecessor to the Registrant, Allied-Signal, New Hampshire Oak, Fisher Scientific Group Inc. ("Fisher Group") and the Registrant, incorporated by reference to Exhibit 10(b) to the Registrant's quarterly report on Form 10-Q for the quarter ended June 30, 1989 as amended by the Assignment, Assumption and Indemnification
10 Agreement dated as of December 21, 1989, among the Registrant, Henley Group, New Hampshire Oak, Fisher Group, WTI and Allied-Signal, incorporated by reference to Exhibit 10.21 to the Registrant's Annual Report on Form 10-K for 1989. 10.9 Environmental Expenditures Agreement dated as of July 28, 1989, among the Registrant, WTI, New Hampshire Oak and Fisher Group, incorporated by reference to Exhibit 10(b) to the Registrant's quarterly report on Form 10-Q for the quarter ended June 30, 1989 as amended by Assignment and Assumption Agreement dated as of January 1, 1990, among the Registrant, Henley Group, New Hampshire Oak, Fisher Group, WTI and Henley Holdings, Inc., incorporated by reference to Exhibit 10.22 to the Registrant's Annual Report on Form 10-K for 1989. 10.10 Transition Agreement dated as of July 16, 1992 ("Transition Agreement"), among the Registrant, Henley Group and Abex Inc., incorporated by reference to Exhibit 10.14 to the Registrant's Annual Report on Form 10-K for 1992. 10.10A Amendment to Transition Agreement dated April 1, 1993, incorporated by reference to Exhibit 10.12A to the Registrant's Annual Report on Form 10-K for 1993. 10.11 Tax Sharing Agreement dated as of June 10, 1992, between Henley Group and Abex Inc., incorporated by reference to Exhibit 10.15 to the Registrant's Annual Report on Form 10-K for 1992. 10.12 Conditional Guarantee dated as of July 9, 1992, among the Registrant, Abex Inc., Henley Group and Allied-Signal, incorporated by reference to Exhibit 10.16 to the Registrant's Annual Report on Form 10-K for 1992. 10.13 Reimbursement Agreement dated as of July 16, 1992, among the Registrant, Henley Group and Abex Inc., incorporated by reference to Exhibit 10.17 to the Registrant's Annual Report on Form 10-K for 1992. 10.14 Pension Agreement dated as of July 16, 1992, among the Registrant, Henley Group and Abex Inc., incorporated by reference to Exhibit 10.18 to the Registrant's Annual Report on Form 10-K for 1992. 10.15 Option Agreement dated as of July 16, 1992, between the Registrant and Abex Inc., incorporated by reference to Exhibit 10.19 to the Registrant's Annual Report on Form 10-K for 1992. 10.15A Option Termination Agreement dated August 27, 1993 between the Registrant and Abex Inc., incorporated by reference to Exhibit 10.1 to Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1993. 10.16 Asset Purchase Agreement ("Asset Agreement") dated as of September 30, 1993 between the Registrant and The Koll Company, incorporated by reference to Exhibit 10.2 to the Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1993. 10.16A Amendment No. 1 to the Asset Agreement dated as of December 29, 1993, incorporated by reference to Exhibit 10.18A to the Registrant's Annual Report on Form 10-K for 1993. 10.17 Stock Purchase Agreement ("Stock Agreement") dated December 17, 1993 between the Registrant, certain of its subsidiaries and Libra Invest & Trade Ltd. ("Libra") incorporated by reference to Exhibit 10.19 to the Registrant's Annual Report on Form 10-K for 1993. 10.17A Amendment No. 1 to the Stock Agreement dated as of February 15, 1994, incorporated by reference to Exhibit 10.19A to the Registrant's Annual Report on Form 10-K for 1993.
11 10.18 Exchange Agreement dated December 17, 1993, between the Registrant and Libra, incorporated by reference to Exhibit 10.20 to the Registrant's Annual Report on Form 10-K for 1993. 10.19 Financing and Accounting Services Agreement dated as of September 30, 1993 between the Registrant and The Koll Company, incorporated by reference to Exhibit 10.21 to the Registrant's Annual Report on Form 10-K for 1993. 10.20 Management Information Systems and Human Resources Services Agreement dated as of September 30, 1993 between the Registrant and Koll Management Services, Inc., incorporated by reference to Exhibit 10.22 to the Registrant's Annual Report on Form 10-K for 1993. 10.21 License Agreement dated September 30, 1993 between the Registrant, The Koll Company and Mr. Donald M. Koll, incorporated by reference to Exhibit 10.3 to Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1993. 10.22 Sublease Agreement dated September 30, 1993 between the Registrant and the Koll Company, incorporated by reference to Exhibit 10.24 to the Registrant's Annual Report on Form 10-K for 1993. 10.23 Netting Agreement dated as of October 1, 1993 between a subsidiary of the Registrant and an executive officer of the Registrant, together with a schedule identifying five (5) substantially identical documents not filed therewith, incorporated by reference to Exhibit 10.1 to Registrant's Quarterly Report on Form 10-Q for the quarter ended June 30, 1994. 10.24 Agreement of Limited Partnership dated as of October 1, 1993 between a subsidiary of the Registrant and an executive officer of the Registrant, together with a schedule identifying five (5) substantially identical documents not filed therewith, incorporated by reference to Exhibit 10.3 to Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1994. 10.25 Agreement Respecting Vesting of Rights dated as of October 1, 1993 between a subsidiary of the Registrant and an executive officer of the Registrant, together with a schedule identifying five (5) substantially identical documents not filed therewith, incorporated by reference to Exhibit 10.2 to Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1994. 10.26 Second Amended and Restated Asset Purchase Agreement dated as of October 28, 1994 between the Company and Kathryn G. Thompson Construction Company and affiliates, incorporated by reference to Exhibit 10.1 to Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1994. 10.27 Promissory Note Agreement dated as of December 16, 1994 between the Registrant and AV Partnership.* 21.01 Subsidiaries of the Registrant.* 27.01 Financial Data Schedule.*
------------------------ * Filed herewith. (b) Reports on Form 8-K: Report on Form 8-K filed December 29, 1994, reporting under Item 5 Other Events, completion of financing transactions relating to (i) the financing of an appeal bond and any judgment or settlement in connection with the litigation involving the Company vs. Abex Inc. and WTI, and; (ii) construction loans for the development of the Eagle Crest and Wentworth projects. 12 SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Date: March 29, 1995 KOLL REAL ESTATE GROUP, INC. By: /s/ RAYMOND J. PACINI ------------------------------------ Raymond J. Pacini Executive Vice President and Chief Financial Officer Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.
SIGNATURE TITLE DATE ----------------------------------- --------------------------- -------------- /s/ DONALD M. KOLL Chairman of the Board March 29, 1995 ----------------------------------- (Donald M. Koll) /s/ RAY WIRTA Vice Chairman of the Board March 29, 1995 ----------------------------------- and Chief Executive (Ray Wirta) Officer (Principal Executive Officer) /s/ RAYMOND J. PACINI Executive Vice President March 29, 1995 ----------------------------------- and Chief Financial (Raymond J. Pacini) Officer (Principal Financial Officer) /s/ HAROLD A. ELLIS, JR. Director March 29, 1995 ----------------------------------- (Harold A. Ellis, Jr.) /s/ PAUL C. HEGNESS Director March 29, 1995 ----------------------------------- Paul C. Hegness) /s/ J. THOMAS TALBOT Director March 29, 1995 ----------------------------------- (J. Thomas Talbot) /s/ KATHRYN G. THOMPSON Director March 29, 1995 ----------------------------------- (Kathryn G. Thompson) /s/ MARCO F. VITULLI Director March 29, 1995 ----------------------------------- (Marco F. Vitulli)
13 KOLL REAL ESTATE GROUP, INC. SELECTED FINANCIAL DATA The following selected financial data of Koll Real Estate Group, Inc. and its consolidated subsidiaries (the "Company") should be read in conjunction with the financial statements included elsewhere herein. For further discussion of the formation of the Company and the basis of presentation see the Notes to Financial Statements.
YEARS ENDED DECEMBER 31, ----------------------------------------------------- 1990 1991 1992 1993 1994 --------- --------- --------- --------- --------- (IN MILLIONS, EXCEPT PER SHARE AMOUNTS) Balance Sheet Data: Cash, cash equivalents and short-term investments (a)......... $ 22.1 $ 7.8 $ 41.6 $ 43.5 $ 13.0 Total assets (a).............................................. 590.0 472.9 486.1 436.0 423.0 Senior bank debt (b).......................................... 95.3 82.4 65.4 7.0 -- Nonrecourse debt (b).......................................... 25.0 24.9 -- -- -- Subordinated debentures (b)................................... 161.5 184.7 165.1 134.9 152.9 Total stockholders' equity (c)................................ 208.0 101.3 149.6 163.5 145.5 Fully diluted shares outstanding at end of year (g)........... 20.0 20.0 86.4 91.4 102.5 Book value per fully diluted share............................ 10.40 5.07 1.73 1.79 1.42 Statement of Operations Data: Revenues (d),(e).............................................. 97.0 34.7 28.3 16.7 21.4 Income (loss) from continuing operations (e),(f).............. 62.6 (105.5) (41.9) (20.1) (18.7) Net income (loss) (f)......................................... 64.7 (106.7) (38.4) 14.3 (18.0) Per common share: Income (loss) from continuing operations (c),(e),(f).......... 3.05 (5.27) (1.44) (.24) (.43) Net income (loss) (f),(g)..................................... 3.15 (5.33) (1.32) .17 (.41) Weighted average shares outstanding (g)......................... 20.5 20.0 29.0 83.0 43.8 ------------------------ (a) The decrease in total assets at December 31, 1991 is primarily due to asset revaluations and the decrease in cash and cash equivalents, which primarily reflects principal repayments on senior bank debt. The increase in cash and cash equivalents and total assets at December 31, 1992 is primarily attributable to the July 16, 1992 merger with The Henley Group, Inc. (the "Merger"; Note 1), partially offset by the elimination of hotel assets from the Company's balance sheet in connection with the Long Beach Airport Marriott Hotel (the "Hotel") foreclosure. The decrease in total assets at December 31, 1993 is primarily due to the disposition of the Company's investment in Deltec Panamerica S.A. ("Deltec") and the sale of Lake Superior Land Company ("Lake Superior"; Note 3). The decrease in total assets and cash, cash equivalents and short-term investments at December 31, 1994 is primarily attributable to the funding of project development costs and general and administrative expenses, as well as funds deposited into a restricted cash account to secure a $25 million letter of credit facility related to the Abex litigation (Notes 6 and 8). (b) The decrease in senior bank debt at December 31, 1991 is due to principal repayments on such debt. The decreases in debt at December 31, 1992 reflect the elimination of nonrecourse debt from the Company's balance sheet in connection with the Hotel foreclosure and the reduction of subordinated debentures and principal repayments on senior bank debt in connection with the Merger (Note 1). The decrease in debt at December 31, 1993 reflects principal repayments on senior bank debt (Note 6) and the exchange of subordinated debentures in connection with the sale of Lake Superior and the issuance of 3.4 million shares of Class A Common Stock of the Company to Libra Invest & Trade Ltd. ("Libra") (Notes 3 and 6).
F-1 (c) The decrease in equity at December 31, 1991 primarily reflects the net loss for the year then ended. The increase in equity at December 31, 1992 reflects the 1992 Merger, partially offset by the net loss for the year then ended. The increase in equity at December 31, 1993 primarily reflects net income for the year then ended. (d) The decrease in 1991 revenues was primarily due to a decrease in residential sales at the Coronado Cays project, as well as a decrease in land sales and poor market conditions in the real estate industry. The decrease in 1992 revenues was principally due to the commencement of a foreclosure against the Hotel in September 1992 and lower Hotel operating revenues prior to that date. The decrease in 1993 revenues is principally due to a decrease in land sales and the absence of Hotel revenues, partially offset by revenues from the Eagle Crest golf course which opened in May 1993 and development fees generated by the business acquired from The Koll Company in September 1993 (Note 3). (e) Amounts have been reclassified to present Lake Superior and Deltec as discontinued operations. (f) The loss from continuing operations, net loss and loss per common share for the year ended December 31, 1991 include approximately $65 million ($3.24 per share) of charges related to asset revaluations. The loss from continuing operations, net loss and loss per common share for the year ended December 31, 1992 reflect lower interest expense related to lower debt outstanding as a result of the 1992 Merger and concurrent prepayment of $15 million of senior bank debt, along with lower interest rates. The loss from continuing operations for the year ended December 31, 1993 reflects lower interest expense related to lower debt outstanding, as well as nonrecurring income of $3 million received upon termination of a put option agreement with Abex Inc. and a $2 million insurance reimbursement related to costs incurred in 1992. Net income and net income per common share for 1993 reflect gains on the dispositions of Lake Superior and Deltec (Note 3) and an extraordinary gain on debt extinguishment (Notes 3 and 6). (g) In July 1992, approximately 19.7 million shares of Class A Common Stock and 42.5 million shares of Series A Preferred Stock were issued in connection with the Merger. The Series A Preferred Stock is not included in the loss per share calculations for 1991, 1992 and 1994 since the effect is antidilutive. In December 1993, the Company issued 3.4 million shares of its Class A Common Stock in exchange for all of Libra's approximately $10.6 million in aggregate principal amount plus accrued interest of subordinated debentures issued by the Company (Notes 3 and 6). The 1993 earnings per share calculation includes these newly issued shares, along with the Series A Preferred Stock and stock options outstanding. In November 1994, the Company issued 2.0 million shares (along with warrants for the purchase of an additional 2.0 million shares) of its Class A Common Stock in connection with the acquisition of the Kathryn G. Thompson Company (Note 3).
F-2 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS GENERAL The principal activity of the Company is to obtain zoning and other entitlements for land it owns and to improve the land for residential development. Once the land is entitled, the Company may sell unimproved land to other developers or investors; sell improved land to home builders; or participate in joint ventures with other developers, investors or homebuilders to finance and construct infrastructure and homes. The Company's principal activities also include providing commercial, industrial, retail and residential development services to third parties, including feasibility studies, entitlement coordination, project planning, construction management, financing, marketing, acquisition, disposition and asset management services on a national basis, through its offices throughout California, and in Dallas, Denver, Phoenix and Seattle. With the acquisition of the Kathryn G. Thompson Company on November 9, 1994, the Company's principal activities have been expanded to include single and multi-family residential construction. The Company intends to consider additional real estate acquisition and joint venture opportunities; however, over the next year the Company's principal objective is to maintain adequate liquidity to fully support the Bolsa Chica project entitlement efforts. Real estate held for development or sale and land held for development (real estate properties) are carried at the lower of cost or estimated net realizable value based on undiscounted cash flows (Note 2). The Company's real estate properties are subject to a number of uncertainties which can affect the future values of those assets. These uncertainties include delays in obtaining zoning and regulatory approvals, withdrawals or appeals of regulatory approvals and availability of adequate capital, financing and cash flow. In addition, future values may be adversely affected by heightened environmental scrutiny, limitations on the availability of water in Southern California, increases in property taxes, increases in the costs of labor and materials and other development risks, changes in general economic conditions, including higher mortgage interest rates, and other real estate risks such as the demand for housing generally and the supply of competitive products. While the December 1994 bankruptcy filing by the County of Orange is not indicative of the state of the overall Orange County economy, it may have a negative impact on residential real estate. Real estate properties do not constitute liquid assets and, at any given time, it may be difficult to sell a particular property for an appropriate price. The state of California's economy has had a negative impact on the real estate market generally, on the availability of potential purchasers for such properties and upon the availability of sources of financing for carrying and developing such properties. LIQUIDITY AND CAPITAL RESOURCES The principal assets in the Company's portfolio are residential land which must be held over an extended period of time in order to be developed to a condition that, in management's opinion, will ultimately maximize the return to the Company. Consequently, the Company requires significant capital to finance its real estate development operations. During 1994, the Company generated an aggregate of approximately $9 million through the sales of residential homes and the golf course at its Wentworth By The Sea project in New Hampshire, and utilized $7 million of such proceeds to retire outstanding senior bank debt. At December 31, 1994 the Company's unrestricted cash and cash equivalents aggregated $13 million. Historically, sources of capital have included bank lines of credit, specific property financings, asset sales and available internal funds. The Company has reported losses since 1991, with the exception of 1993 results which included gains on dispositions and extinguishment of debt, and expects to report losses in the foreseeable future. While a significant portion of such losses is attributable to noncash interest expense on the Company's subordinated debentures, the Company's capital expenditures for project development are significant. On February 6, 1995 the Company entered into an agreement with Wheelabrator Technologies, Inc. and Abex Inc. ("Abex") a former subsidiary of The Henley Group, Inc., which settled litigation over an alleged tax deficiency that is the subject of certain tax sharing agreements (Note 8). Under the terms of the settlement, the Company paid an aggregate of $22 million, $15.5 million of which was funded by borrowings under a $25 million financing agreement entered into in December 1994 with a major financial institution F-3 and the balance of $6.5 million was funded from restricted cash. Since the financing agreement provides up to $25 million solely for settlement or appeal of the Abex litigation, no additional funds are available under this facility. A related credit facility provides for a $5 million construction loan to partially fund infrastructure construction at the Company's Eagle Crest project and allows for a one-time right to reborrow $5 million after repayment of the initial loan, subject to certain restrictions. A second financing was also completed in December 1994 with a major financial institution which provides the Company with a construction loan of up to $6.5 million to fund completion of infrastructure improvements and construction of homes at its Wentworth By The Sea project in New Hampshire. Given the limited availability of capital for residential real estate development under current conditions in the financial markets, the Company will continue to be dependent primarily on real estate sales, existing financing arrangements and cash and cash equivalents on hand to fund project investments and general and administrative costs during 1995. While the potential remediation expenditures proposed in connection with certain indemnity obligations discussed in "Corporate Indemnification Matters" could have an adverse effect on liquidity, the Company intends to vigorously defend its position. FINANCIAL CONDITION DECEMBER 31, 1994 COMPARED WITH DECEMBER 31, 1993 Cash, cash equivalents and short term investments aggregated $13.0 million at December 31, 1994 compared with $43.5 million at December 31, 1993. The decrease in cash, cash equivalents and short term investments primarily reflects the funding of restricted cash described above, project development and general and administrative costs, as well as the activity presented in the Statements of Cash Flows. Restricted cash of $7.5 million at December 31, 1994 reflects funds on deposit to secure a $25 million letter of credit facility arranged to finance the settlement of the Abex litigation described above (Notes 6 and 8). DECEMBER 31, 1993 COMPARED WITH DECEMBER 31, 1992 Cash, cash equivalents and short-term investments aggregated $43.5 million at December 31, 1993 compared with $41.6 million at December 31, 1992. The change in cash and cash equivalents reflects the activity presented in the Statements of Cash Flows and described below. The $15.9 million decrease in real estate held for development or sale is primarily due to the November 1993 sale of the Company's office properties in La Jolla, California, as well as the placement into service in May 1993 of the Eagle Crest golf course and its related reclassification to operating properties. The $25.0 million decrease in other assets primarily reflects the sale of the Company's investment in Deltec, partially offset by the acquisition of the domestic real estate development business of The Koll Company (Note 3). The $9.5 million increase in accounts payable and accrued liabilities primarily reflects reclassification of approximately $21 million in taxes payable from other liabilities in 1993 (Notes 7 and 8), partially offset by the first quarter 1993 payments of $7.6 million in income taxes (Note 8) and $3.2 million to settle shareholder litigation related to the July 1992 merger with The Henley Group, Inc. (the "Merger"; Note 1). The $58.4 million decrease in senior bank debt reflects principal prepayments to Bank of America and Bank of Boston in connection with the January 1993 Lake Superior Land Company's financing, the August 1993 disposition of the Company's investment in Deltec (Note 3) and the November 1993 sale of the Company's two office buildings in La Jolla, California. The $30.2 million decrease in subordinated debentures reflects the exchange of approximately $42.4 million in aggregate face amount of senior subordinated debentures held by Libra Invest & Trade Ltd. ("Libra") for the Company's Lake Superior Land Company subsidiary, and the exchange of approximately $10.6 million in aggregate face amount of subordinated debentures held by Libra for approximately 3.4 million shares of the Company's Class A Common stock (Notes 3 and 6), offset by payments of interest through the issuance of additional pay-in-kind debentures on March 15 and September 15, 1993 and the accrual of interest since September 15, 1993. F-4 The $25.4 million increase in other liabilities is principally due to the adoption of FAS 109 (Note 8), as well as the tax effect of the extraordinary gain on extinguishment of debt, partially offset by the reclassification of approximately $21 million in taxes payable to accounts payable and accrued liabilities. RESULTS OF OPERATIONS The nature of the Company's business is such that individual transactions often cause significant fluctuations in operating results from year to year. 1994 COMPARED WITH 1993 The $4.7 million increase in revenues from $16.7 million in 1993 to $21.4 million in 1994 and the increase in cost of sales from $16.3 million in 1993 to $20.2 million in 1994 were both principally related to operations of the domestic real estate development business acquired from The Koll Company in September 1993, as well as residential home sales and the golf course sale at the Company's Wentworth By The Sea project during 1994, offset by the absence in 1994 of the Company's November 1993 sale of two office buildings in La Jolla, California. The decrease in interest expense from $24.4 million in 1993 to $19.4 million in 1994 reflects both the reductions in outstanding subordinated debt in connection with the Libra transaction in December 1993 and prepayments of senior bank debt principally during 1993 (Note 6). The change in other expense (income), net from $2.4 million of income in 1993 to $2.1 million of expense for 1994 primarily reflects nonrecurring income of $3.0 million received in August 1993 in connection with the termination of a put option agreement with Abex and a $2.0 million insurance reimbursement received in February 1993, offset by $.7 million of carrying costs related to the two La Jolla office buildings sold in November 1993. The gain on disposition of discontinued operations, net of income taxes in 1994 reflects the receipt of cash for the February 1994 termination of the contingent payment provision of a December 1993 agreement with Libra whereby the Company exchanged its Lake Superior Land Company subsidiary for approximately $42.4 million face amount of the Company's senior subordinated debentures held by Libra and other consideration (Note 3). 1993 COMPARED WITH 1992 The $11.6 million decrease in revenues from $28.3 million in 1992 to $16.7 million in 1993 and the decrease in cost of sales from $26.5 million in 1992 to $16.3 million in 1993 were both principally related to the Company's 1992 sale of California properties in Ontario, Long Beach and Coronado, along with the February 1993 foreclosure sale of the Long Beach Marriott hotel (the "Hotel"), offset by the Company's sale in November 1993 of two office buildings located in La Jolla, California and revenues from golf operations at the Company's Eagle Crest project and the domestic real estate development business acquired from The Koll Company in September 1993. The pro forma impact of this acquisition assuming it had occurred on January 1, 1993, would have been to increase the Company's revenues and income from continuing operations before income taxes and amortization of goodwill by $10.0 million and $2.4 million, respectively. The $1.8 million decrease in general and administrative expenses for 1993 as compared with 1992 was primarily attributed to reduced personnel and occupancy costs. The decrease in interest expense from $31.2 million in 1992 to $24.4 million in 1993 primarily reflects the reduction in outstanding subordinated debentures and senior bank debt in connection with the July 1992 Merger and the 1993 prepayments of senior bank debt. The improvement in other expense (income), net from $2.9 million of expense for 1992 to $2.4 million of income for 1993 primarily reflects $3.0 million received in 1993 in connection with the termination of a put option agreement with Abex and a $2.0 million insurance reimbursement received in 1993 related to prior year environmental litigation costs. The Company adopted Financial Accounting Standard No. 109 "Accounting for Income Taxes," in the first quarter of 1993, resulting in an increase in its deferred tax liability of $36.0 million through a charge to F-5 income at the time of adoption (Notes 2 and 8). Under this new accounting standard, the Company also recognized $10.4 million and $10.3 million of tax benefits on continuing operations for the years ended December 31, 1993 and 1994, respectively. 1992 COMPARED WITH 1991 The decrease in revenues from $34.7 million in 1991 to $28.3 million in 1992 and the decrease in cost of sales from $28.8 million in 1991 to $26.5 million in 1992 were both principally due to the commencement of foreclosure proceedings against the Hotel in September 1992, and lower Hotel operating revenues prior to that date. The decrease in gross operating margin from $5.9 million in 1991 to $1.8 million in 1992 is primarily attributable to lower margins on asset sales and lower Hotel operating margins in 1992 discussed above. The $3.3 million decrease in interest expense from 1991 to 1992 is primarily due to the reduction in outstanding subordinated debentures and senior bank debt in connection with the Merger, as well as lower interest rates on the senior bank debt. The change in other expense (income), net from $65.5 million of expense for 1991 to $2.9 million of expense for 1992 primarily reflects approximately $65 million of charges in 1991 related to asset revaluations. F-6 INDEPENDENT AUDITORS' REPORT To The Board of Directors and Stockholders of Koll Real Estate Group, Inc.: We have audited the accompanying balance sheets of Koll Real Estate Group, Inc. (formerly The Bolsa Chica Company) as of December 31, 1994 and 1993, and the related statements of operations, cash flows and changes in stockholders' equity for each of the three years in the period ended December 31, 1994. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Koll Real Estate Group, Inc. at December 31, 1994 and 1993, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 1994, in conformity with generally accepted accounting principles. The Company carries its real estate properties at the lower of cost or estimated net realizable value. As discussed in Note 2, the estimation process is inherently uncertain and relies to a considerable extent on future events and market conditions. As discussed in Note 5, the development of the Company's Bolsa Chica project is dependent upon obtaining various governmental approvals and various economic factors. Accordingly, the amount ultimately realized from such project may differ materially from the current estimate of net realizable value. As discussed in Note 8, the Company changed its method of accounting for income taxes in 1993. DELOITTE & TOUCHE LLP San Diego, California March 21, 1995 F-7 KOLL REAL ESTATE GROUP, INC. BALANCE SHEETS
DECEMBER 31, ------------------ 1993 1994 ------- ------- (IN MILLIONS) ASSETS Cash and cash equivalents................................... $ 21.8 $ 13.0 Short-term investments...................................... 21.7 -- Restricted cash............................................. -- 7.5 Real estate held for development or sale.................... 40.4 42.7 Operating properties, net................................... 13.3 10.2 Land held for development................................... 315.9 325.8 Other assets................................................ 22.9 23.8 ------- ------- $ 436.0 $ 423.0 ------- ------- ------- ------- LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities: Accounts payable and accrued liabilities.................. $ 30.7 $ 31.8 Senior bank debt.......................................... 7.0 -- Subordinated debentures................................... 134.9 152.9 Other liabilities......................................... 99.9 92.8 ------- ------- Total liabilities....................................... 272.5 277.5 ------- ------- Stockholders' equity: Series A (convertible redeemable nonvoting) Preferred Stock -- $.01 par value; 42,505,504 shares authorized; 42,505,504 and 41,255,340 shares outstanding, respectively............................................. .4 .4 Class A (voting) Common Stock -- $.05 par value; 625,000,000 shares authorized; 43,192,847 and 46,569,867 shares outstanding, respectively......................... 2.2 2.3 Class B (convertible nonvoting) Common Stock -- $.05 par value; 25,000,000 shares authorized and no shares outstanding.............................................. -- -- Capital in excess of par value............................ 230.0 230.5 Deferred proceeds from stock issuance..................... (1.5) (1.6) Minimum pension liability................................. (1.5) (2.0) Accumulated deficit....................................... (66.1) (84.1) ------- ------- Total stockholders' equity.............................. 163.5 145.5 ------- ------- $ 436.0 $ 423.0 ------- ------- ------- -------
See the accompanying notes to financial statements. F-8 KOLL REAL ESTATE GROUP, INC. STATEMENTS OF OPERATIONS
FOR THE YEARS ENDED DECEMBER 31, ------------------------------ 1992 1993 1994 -------- ------- ------- (IN MILLIONS EXCEPT PER SHARE AMOUNTS) Revenues: Asset sales..................................... $ 16.3 $ 11.1 $ 11.1 Operations...................................... 12.0 5.6 10.3 -------- ------- ------- 28.3 16.7 21.4 -------- ------- ------- Costs of: Asset sales..................................... 15.5 11.1 10.7 Operations...................................... 11.0 5.2 9.5 -------- ------- ------- 26.5 16.3 20.2 -------- ------- ------- Gross operating margin............................ 1.8 .4 1.2 General and administrative expenses............... 10.7 8.9 8.7 Interest expense.................................. 31.2 24.4 19.4 Other expense (income), net....................... 2.9 (2.4) 2.1 -------- ------- ------- Loss from continuing operations before income taxes............................................ (43.0) (30.5) (29.0) Provision (benefit) for income taxes.............. (1.1) (10.4) (10.3) -------- ------- ------- Loss from continuing operations................... (41.9) (20.1) (18.7) Discontinued operations: Income from operations, net of income taxes of $1.5 and $3.1, respectively.................... 3.5 5.8 --- Gains on dispositions, net of income taxes of $1.4 and $.3, respectively..................... -- 41.0 .7 -------- ------- ------- Income (loss) before extraordinary gain and cumulative effect of accounting change........... (38.4) 26.7 (18.0) Extraordinary gain on extinguishment of debt, net of income taxes of $12.5......................... -- 23.6 -- Cumulative effect of accounting change............ -- (36.0) -- -------- ------- ------- Net income (loss)................................. $ (38.4) $ 14.3 $ (18.0) -------- ------- ------- Earnings (loss) per common share: Continuing operations........................... $ (1.44) $ (0.24) $ (0.43) Discontinued operations......................... 0.12 0.56 0.02 Extraordinary gain.............................. -- 0.28 -- Cumulative effect of accounting change.......... -- (0.43) -- -------- ------- ------- Net income (loss) per common share................ $ (1.32) $ 0.17 $ (0.41) -------- ------- ------- -------- ------- -------
See the accompanying notes to financial statements. F-9 KOLL REAL ESTATE GROUP, INC. STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, ------------------------------ 1992 1993 1994 -------- ------- ------- (IN MILLIONS) Cash flows from operating activities: Income (loss) before extraordinary gain and cumulative effect of accounting changes........ $ (38.4) $ 26.7 $ (18.0) Adjustments to reconcile to cash used by operating activities: Depreciation and amortization................. 2.7 1.2 1.2 Non-cash interest expense..................... 22.9 21.9 18.0 Gains on asset sales.......................... (4.3) -- (.4) Gains on dispositions of discontinued operations................................... -- (41.0) (.7) Proceeds from asset sales, net................ 16.7 10.4 10.5 Investments in real estate held for development or sale.......................... (3.1) (3.8) (6.1) Investment in land held for development....... (5.6) (7.3) (9.9) Decrease (increase) in other assets........... 3.5 (10.0) (.6) Decrease in accounts payable, accrued and other liabilities............................ (9.9) (14.9) (9.7) Other, net.................................... (.2) (.2) (.1) -------- ------- ------- Cash used by operating activities........... (15.7) (17.0) (15.8) -------- ------- ------- Cash flows from investing activities: (Purchase) sale of short-term investments....... -- (21.7) 21.7 Proceeds from disposition of discontinued operation...................................... -- -- 1.0 Sale of fixed assets............................ 8.2 -- -- Acquisitions.................................... -- (9.8) (1.2) Sale of equity investment....................... -- 43.7 -- -------- ------- ------- Cash provided by investing activities....... 8.2 12.2 21.5 -------- ------- ------- Cash flows from financing activities: Repayments of senior bank debt.................. (17.0) (58.4) (7.0) Net proceeds from nonrecourse debt.............. -- 43.4 -- Deposit of restricted cash...................... -- -- (7.5) Proceeds from Merger............................ 58.3 -- -- -------- ------- ------- Cash provided (used) by financing activities................................. 41.3 (15.0) (14.5) -------- ------- ------- Net increase (decrease) in cash and cash equivalents...................................... 33.8 (19.8) (8.8) Cash and cash equivalents -- beginning of year.... 7.8 41.6 21.8 -------- ------- ------- Cash and cash equivalents -- end of year.......... $ 41.6 $ 21.8 $ 13.0 -------- ------- ------- -------- ------- -------
See the accompanying notes to financial statements. F-10 KOLL REAL ESTATE GROUP, INC. STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY FOR THE THREE YEARS ENDED DECEMBER 31, 1994
DEFERRED CAPITAL IN PROCEEDS MINIMUM PREFERRED COMMON EXCESS OF FROM STOCK PENSION ACCUMULATED STOCK STOCK PAR VALUE ISSUANCE LIABILITY DEFICIT TOTAL ---------- ------ ---------- ---------- --------- ----------- ------ (IN MILLIONS) Balance December 31, 1991...... $-- $ 1.0 $142.3 $-- $-- $(42.0) $101.3 Net loss..................... -- -- -- -- -- (38.4) (38.4) Minimum Pension liability.... -- -- -- -- (1.1) -- (1.1) Merger....................... .4 1.0 86.4 -- -- -- 87.8 ----- ------ ---------- ----- --------- ----------- ------ Balance December 31, 1992...... .4 2.0 228.7 -- (1.1) (80.4) 149.6 Net income................... -- -- -- -- -- 14.3 14.3 Minimum pension liability.... -- -- -- -- (.4) -- (.4) Deferred proceeds from stock issuance.................... -- .2 2.0 (2.2) -- -- -- Valuation adjustment to deferred proceeds from stock issuance.................... -- -- (.7) .7 -- -- -- ----- ------ ---------- ----- --------- ----------- ------ Balance December 31, 1993...... .4 2.2 230.0 (1.5) (1.5) (66.1) 163.5 Net loss..................... -- -- -- -- -- (18.0) (18.0) Minimum pension liability.... -- -- -- -- (.5) -- (.5) Valuation adjustment to deferred proceeds from stock issuance.................... -- -- .1 (.1) -- -- -- Issuance of stock related to acquisition................. -- .1 .4 -- -- -- .5 ----- ------ ---------- ----- --------- ----------- ------ Balance December 31, 1994...... $ .4 $ 2.3 $230.5 $(1.6) $(2.0) $(84.1) $145.5 ----- ------ ---------- ----- --------- ----------- ------ ----- ------ ---------- ----- --------- ----------- ------
See the accompanying notes to financial statements. F-11 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS NOTE 1 -- FORMATION AND BASIS OF PRESENTATION On December 31, 1989, The Henley Group, Inc. separated its business into two public companies through a distribution to its Class A and Class B common stockholders of all of the common stock of a newly formed Delaware corporation to which The Henley Group, Inc. had contributed its non-real estate development operations, assets and related liabilities. The new company was named The Henley Group, Inc. ("Henley Group") immediately following the distribution. The remaining company was renamed Henley Properties Inc. ("Henley Properties") and consisted of the real estate development business and assets of Henley Group, including its subsidiary Signal Landmark. On July 16, 1992, a subsidiary of Henley Properties merged with and into Henley Group (the "Merger") and Henley Group became a wholly owned subsidiary of Henley Properties. In the Merger, Henley Properties, through its Henley Group subsidiary, received net assets having a book value as of July 16, 1992 of approximately $45.3 million, consisting of approximately $103.6 million of assets, including $58.3 million of cash and a 44% interest in Deltec Panamerica S.A. ("Deltec"), and $58.3 million of liabilities. In connection with the Merger, Henley Properties was renamed The Bolsa Chica Company. On September 30, 1993, a subsidiary of The Bolsa Chica Company acquired the domestic real estate development business and related assets of The Koll Company. In connection with this acquisition, The Bolsa Chica Company was renamed Koll Real Estate Group, Inc. (the "Company"). Immediately prior to the July 1992 Merger, Henley Group distributed to its stockholders among other consideration (the "Distribution"), in respect of each share of its outstanding common stock (the "Henley Group Common Stock"): (i) $6.00 aggregate principal amount of the 12% Senior Subordinated Pay-In-Kind Debentures due March 15, 2002 of the Company (the "Senior Subordinated Debentures"); and (ii) $1.50 aggregate principal amount of the 12% Subordinated Pay-In-Kind Debentures due March 15, 2002 of the Company (the "Subordinated Debentures", and together with the Senior Subordinated Debentures, the "Debentures"). Approximately $159.4 million aggregate principal amount of the Debentures were distributed in the Distribution and approximately $43.8 million aggregate principal amount of the Debentures were retained by the Company's Henley Group subsidiary in the Merger. In the Merger, Henley Group stockholders also received, in respect of each share of Henley Group Common Stock, the following securities of the Company: (i) two shares of Series A Convertible Redeemable Preferred Stock (the "Series A Preferred Stock"); and (ii) one share of Class A Common Stock (the "Class A Common Stock"). Certain amounts have been reclassified to conform with the current year presentation. NOTE 2 -- SIGNIFICANT ACCOUNTING POLICIES The accompanying financial statements include the accounts of the Company and all majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. EARNINGS PER COMMON SHARE The weighted average numbers of common shares outstanding for the years ended December 31, 1992, 1993 and 1994 were 29.0 million, 83.0 million and 43.8 million, respectively. The Series A Preferred Stock, as well as outstanding stock options are not included in the loss per share calculation for 1992 and 1994 because the effect is antidilutive. The 1993 earnings per share calculation includes the Series A Preferred Stock and the effect of 5.7 million shares of common and preferred stock granted under the 1988 Stock Option Plan (Note 13). The 1994 earnings per share calculation includes the effect of 2.0 million shares of Class A Common Stock issued on November 9, 1994, in connection with the acquisition of the Kathryn G. Thompson Company (Note 3) and the conversion of 1.2 million shares of Series A Preferred Stock to an equal number of shares of Class A Common Stock during the fourth quarter of 1994. In connection with the Merger, on July 16, 1992, the Company issued approximately 19.7 million shares of its Class A Common Stock and 42.5 million shares of its Series A Preferred Stock. F-12 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 2 -- SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) On December 17, 1993, the Company issued 3.4 million shares of its Class A Common Stock to Libra Invest & Trade Ltd. ("Libra") in exchange for all of Libra's approximately $10.6 million in aggregate principal amount of Subordinated Debentures plus accrued interest. CASH AND CASH EQUIVALENTS The Company considers all highly liquid instruments with a maturity of three months or less when purchased to be cash equivalents. SHORT-TERM INVESTMENTS At December 31, 1993, the Company's short-term investments consisted primarily of commercial paper and government securities carried at amortized cost which approximated fair market value. REAL ESTATE Real estate held for development or sale and land held for development (real estate properties) are carried at the lower of cost or estimated net realizable value based on undiscounted cash flows. The estimation process involved in the determination of net realizable value is inherently uncertain since it requires estimates as to future events and market conditions. Such estimation process assumes the Company's ability to complete development and dispose of its real estate properties in the ordinary course of business based on management's present plans and intentions. Economic, market, environmental and political conditions may affect management's development and marketing plans. In addition, the implementation of such development and marketing plans could be affected by the availability of future financing for development and construction activities. Accordingly, the ultimate net realizable values of the Company's real estate properties are dependent upon future economic and market conditions, the availability of financing, and the resolution of political, environmental and other related issues. The cost of sales of multi-unit projects is generally computed using the relative sales value method, with direct construction costs and property taxes accumulated by phase, using the specific identification method. Interest cost is capitalized to real estate projects during their development and construction period. No interest expense incurred during the years ended December 31, 1992, 1993, and 1994 was capitalized. Operating properties are generally depreciated using estimated lives that range principally from 5 to 30 years. For financial statement purposes, depreciation is computed utilizing the straight-line method. For tax purposes, depreciation is generally computed by accelerated methods based on allowable useful lives. Accumulated depreciation amounted to $9.7 million and $10.4 million at December 31, 1993 and 1994, respectively. INTANGIBLE ASSETS Goodwill, which represents the difference between the purchase price of a business acquired in 1993 and the related fair value of net assets acquired, is amortized on a straight-line basis over 15 years. Goodwill of $9.1 million and $8.5 million as of December 31, 1993 and 1994, respectively, is included in other assets. The carrying value of goodwill is reviewed periodically based on projected cash flows to be received from related operations over the remaining amortization period of the goodwill. If such projected cash flows are less than the carrying value of the goodwill, the difference will be charged as an expense. POSTRETIREMENT BENEFITS OTHER THAN PENSIONS The Company accounted for the cost of post-retirement benefits other than pensions, which are primarily health care related, during each employee's active working career under a plan which was frozen in 1993. As of December 31, 1993 and 1994 the accrued unfunded costs totalled $1.5 million and $1.4 million, respectively. F-13 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 2 -- SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) INCOME TAXES In February 1992, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 109, "Accounting for Income Taxes" ("FAS 109"). FAS 109 supersedes both APB Opinion No. 11 and FAS No. 96, "Accounting for Income Taxes." With the adoption of FAS 109 in the first quarter of 1993, the Company changed to the liability method of accounting for income taxes, which resulted in an increase in its deferred tax liability of approximately $36 million, through a charge to income (Note 8). Also see Note 8 for a discussion of the tax sharing agreements with Abex Inc. ("Abex") and Wheelabrator Technologies Inc. ("WTI"). RECOGNITION OF REVENUES Sales are recorded using the full accrual method when title to the real estate sold is passed to the buyer and the buyer has made an adequate financial commitment. When it is determined that the earning process is not complete, income is deferred using the installment, cost recovery or percentage of completion methods of accounting. NOTE 3 -- ACQUISITIONS AND DISPOSITIONS On November 9, 1994 the Company acquired the stock of Kathryn G. Thompson Company and related assets ("KGTC"). The principal activities of the acquired business are residential real estate development and homebuilding, focusing on the entry-level and first time move-up market segments. Current projects of the acquired business include a 49% general partnership interest in a 230-acre project approved for 1,421 residential units in Aliso Viejo in southern Orange County ("AV Partnership") and a 40% general partnership interest in a 30-acre project approved for 92 single family detached homes in Oceanside in northern San Diego County ("Oceanside Hills"). In connection with the acquisition, the Company paid $1.2 million in cash and a $.5 million note, issued 2 million shares of Class A Common Stock and warrants to purchase an additional 2 million shares. The Company has guaranteed approximately $4.8 million of capital contribution notes related to the Aliso Viejo partnership interest, which notes are primarily payable out of positive net cash flow to be generated by the partnership interest and are not due until the earlier of the completion of the project or April 1999. In addition, on November 9, 1994, KGTC, Ms. Kathryn G. Thompson who was appointed as an officer and director of the Company and Mr. J. Harold Street, who was appointed as an officer of the Company, entered into covenants not to compete with the Company with respect to real estate development, subject to certain limited exceptions. The KGTC covenant is perpetual in duration while the covenants of Ms. Thompson and Mr. Street are limited to the five-year period following their ceasing to be either officers or directors of the Company. Summarized financial information of AV Partnership is presented below at December 31, and for the year then ended (in millions):
UNAUDITED 1994 ----------- Balance Sheet Data: Total assets.................................................................... $ 67.7 Total project debt and other liabilities........................................ 63.8 ----- Partners' capital............................................................... $ 3.9 ----- ----- Statement of Operations Data: Net loss........................................................................ $ (.8) ----- -----
The Company uses the equity method to account for its investment in AV Partnership and accordingly, the statement of operations includes a $.1 million loss for the period from the acquisition date through F-14 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 3 -- ACQUISITIONS AND DISPOSITIONS (CONTINUED) December 31, 1994, and the Company's $1 million investment in this partnership at December 31, 1994 is included in other assets. The Company consolidates its investment in Oceanside Hills since this partnership is controlled by the Company. In August 1993, the Company disposed of its entire 44% interest in Deltec for $43.7 million in net cash proceeds, resulting in a gain of $1.9 million. Discontinued operations for the years ended December 31, 1992 and 1993 also includes $.9 million and $4.2 million of net income through the date of disposition. The Company used $23.8 million of the proceeds to make principal prepayments in accordance with term loan agreements with Bank of America and Bank of Boston. The Company also terminated its put option agreement with Abex (Note 9) in August 1993 and received $3 million in cash from Abex which was used to prepay senior bank debt. In September 1993, the Company acquired the domestic real estate development business and related assets of The Koll Company ("Koll"). In connection with the acquisition, the Company paid $9 million in cash, including $4.25 million paid in December 1993 for the termination of an earn-out provision, and approximately $1 million in reimbursement of investments in transferred development projects. In addition, in September 1993, Koll and Mr. Donald M. Koll (an officer and director of the Company and owner of Koll) entered into covenants not to compete with the Company with respect to domestic real estate development, subject to certain limited exceptions. The Koll covenant is perpetual in duration while the covenant of Mr. Koll is limited to the five-year period following his ceasing to be either an officer, director or stockholder of the Company. In December 1993, the Company completed a transaction with Libra whereby it exchanged the Company's Lake Superior Land Company subsidiary for approximately $42.4 million in aggregate face amount of Senior Subordinated Debentures held by Libra, and net cash proceeds to be generated by Libra's periodic sale of up to approximately 3.4 million shares of the Company's Class A Common Stock held by Libra through a series of transactions to be effected in an orderly manner within a three-year period. Accordingly, the financial information included in the statements of operations for all periods has been reclassified to present Lake Superior Land Company as a discontinued operation. Revenues related to the discontinued operation were $8.9 million for the year ended December 31, 1992 and $10.6 million for 1993 through the date of disposition. Net income for the discontinued operation for 1992 and 1993, through the date of disposition was $2.6 million and $1.6 million, respectively. The Company also completed a separate transaction with Libra in December 1993, whereby the Company exchanged approximately 3.4 million newly issued shares of its Class A Common Stock for approximately $10.6 millon in aggregate face amount of Subordinated Debentures held by Libra. In connection with these transactions, the Company recorded an after-tax gain of $39.1 million on the disposition of Lake Superior Land Company and an after-tax extraordinary gain on extinguishment of the Debentures of $23.6 million (Note 6). After these transactions, Libra and affiliates held approximately 11.9 million shares, or 28% of the Company's preferred stock and approximately 7.4 million shares, or 16%, of the Company's Class A Common Stock, including approximately 3.4 million shares which have been deposited in a custodial account for periodic sale in accordance with instructions from the Company. In February 1994, the Company received $1 million in cash from Libra in exchange for the immediate termination of the contingent payment provision of the December 1993 transaction with Libra. NOTE 4 -- REAL ESTATE HELD FOR DEVELOPMENT OR SALE Real estate held for development or sale consists of the following at December 31 (in millions):
1993 1994 --------- --------- Residential.................................................................. $ 37.0 $ 41.3 Commercial/industrial........................................................ 3.4 1.4 --------- --------- $ 40.4 $ 42.7 --------- --------- --------- ---------
F-15 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 5 -- LAND HELD FOR DEVELOPMENT Land held for development consists of approximately 1,200 acres known as Bolsa Chica located in Orange County, California, adjacent to the Pacific Ocean, surrounded by the City of Huntington Beach and approximately 35 miles south of downtown Los Angeles ("Bolsa Chica"). The Company is currently seeking approvals from state and federal governmental entities for the 3,300 unit residential development and wetlands restoration project approved for this site by the Orange County Board of Supervisors in December 1994. The development plan remains subject to the Orange County Board of Supervisors' approval of a development agreement, for which a public hearing and vote are scheduled for April 1995, and the approvals of the California Coastal Commission and the U.S. Army Corps of Engineers. The Company, working with various governmental, community and environmental groups, has developed a quality master plan which reflects a 42% reduction in density (from 5,700 to 3,300 units) and a wetlands restoration plan to be funded by development of up to 900 units in the lowlands. The Company therefore anticipates that the remaining approvals will be secured on a timely basis. However, there can be no assurances that the project will receive final approvals as currently proposed. Due to a number of factors beyond the Company's control, including possible objections of various environmental and so-called public interest groups that may be made in legislative, administrative or judicial forums, the required approvals could be delayed substantially. In this regard, on January 13, 1995, two lawsuits challenging the Orange County Board of Supervisors' approval of the Bolsa Chica project were filed in Orange County Superior Court. Although the lawsuits differ in the particular issues that they raise, generally they each allege, among other things, violations of the California Environmental Quality Act and violations of the California Government Code planning and zoning laws. The plaintiffs in both actions are not seeking monetary damages, but are instead asking the Court to set aside the approval of the project. The plaintiffs in both lawsuits, also seek attorneys' fees in unspecified amounts if they prevail. Subject to these and other uncertainties inherent in the entitlement process, the Company's goal is to obtain all material governmental approvals in 1995 and to begin infrastructure construction in 1996, depending on economic and market conditions. The Company is engaged in preliminary negotiations with various governmental agencies regarding alternative proposals for wetlands restoration, which include the possibility of the Company selling all of its approximately 930 acres of lowlands at Bolsa Chica. The ability of the Company to complete any such sale is subject to substantial contingencies including obtaining all final approvals from various governmental agencies for development of up to 2,500 residential units on the Company's approximately 200 acres (and approximately 21 acres owned by third parties) on the Bolsa Chica mesa. Therefore, there can be no assurance that these negotiations will result in any transaction being completed. Under the 3,300 unit residential development and wetlands restoration plan approved by the Orange County Board of Supervisors, the Company is committed to restoring the wetlands at Bolsa Chica. The Company believes that the approved plan is currently the only viable alternative for wetlands restoration. However, during the ongoing entitlement process for the Bolsa Chica project, the Company will continue to evaluate a potential sale of the lowlands and any other viable alternative for restoring the wetlands and accelerating development of this property. If the Company accepts any such alternative which results in the number of residential units being materially reduced below 3,300 units, a significant reduction in the book value of the Bolsa Chica project currently reflected in the Company's financial statements would result. Any such potential impact on the statement of operations and stockholders' equity would be partially offset by a decrease in deferred taxes. Realization of the Company's investment in Bolsa Chica will also depend upon various economic factors, including the demand for residential housing in the Southern California market and the availability of credit to the Company and to the housing industry. While the December 1994 bankruptcy filing by the County of Orange is not indicative of the state of the overall Orange County economy, it may adversely affect residential real estate. F-16 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 6 -- DEBT SENIOR BANK DEBT On December 23, 1994, the Company entered into a letter of credit and reimbursement agreement with Nomura Asset Capital Corporation. The agreement provides for up to $25 million for the posting of an appeal bond or payment of any final judgment against the Company in connection with the Abex litigation, or for settlement of the lawsuit in excess of $7.5 million to be funded by the Company, which is reflected as restricted cash at December 31, 1994. In February 1995, the Company paid an aggregate of $22 million to settle the litigation, of which $15.5 million was funded by borrowings under the letter of credit and reimbursement agreement and the balance of $6.5 million from restricted cash. Since this financing agreement was solely for the purpose described above, no additional funds are available under this facility. Also on December 23, 1994, the Company entered into a $5 million construction loan agreement with Nomura Asset Capital Corporation to partially fund infrastructure construction at one of the Company's residential properties in San Diego County ("Eagle Crest"). This loan agreement allows for a one-time right to reborrow $5 million after repayment of the initial loan, subject to certain restrictions. As required under the construction loan agreement, the Company deposited $5 million into an escrow account in January 1995 to be used solely for funding of infrastructure construction costs at Eagle Crest. There were no borrowings under either agreement at December 31, 1994. Both agreements are principally secured by deeds of trust on Eagle Crest and the Company's residential property in the City of San Diego ("Fairbanks Highlands"). Amounts outstanding under the letter of credit and reimbursement agreement and the construction loan agreement bear interest at 30 Day LIBOR plus 4% which was 9.875% as of December 31, 1994. The agreements require principal prepayments equal to 80% of the net proceeds from any sales at Eagle Crest and Fairbanks Highlands, with any remaining amounts due on December 20, 1996. The agreements contain certain restrictive covenants that limit, among other things, (i) the incurrence of indebtedness, (ii) the making of investments and (iii) the creation or incurrence of liens on existing and future assets of the Company. The agreements also contain various financial covenants and events of default customary for such agreements. On December 29, 1994, the Company entered into a $6.5 million construction loan agreement with the Bank of Boston, principally secured by resort and residential property in New Hampshire ("Wentworth"). The construction loan agreement requires principal prepayments equal to 90% of the gross proceeds from any asset sales at Wentworth and additional scheduled principal repayments of $.6 million by June 30, 1995, an additional $.4 million by September 30, 1995 and an additional $.8 million by June 30, 1996, with any remaining balance due at maturity on December 29, 1996. During the first quarter of 1995, $1.2 million in gross proceeds from Wentworth sales were applied to satisfy the required prepayments, reducing scheduled repayments by an equal amount. There were no borrowings under this agreement at December 31, 1994. Under the construction loan agreement, the Company has the option to choose the rate of interest for each month from either the bank's prime rate plus 1% or the 30, 60 or 90 day Eurodollar Rate plus 2.75%. The construction loan agreement with Bank of Boston is secured by a first mortgage on the Wentworth property and contains certain restrictive covenants that limit, among other things, (i) the incurrence of indebtedness, (ii) the making of investments, loans and advances, and (iii) the creation or incurrence of liens on existing and future assets of Wentworth or its subsidiaries. The construction loan agreement also contains various financial covenants and events of default customary for such agreements. In addition, the Company has provided a corporate guaranty for the loan. F-17 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 6 -- DEBT (CONTINUED) SUBORDINATED DEBENTURES The Debentures were comprised of the following as of December 31 (in millions):
1993 1994 --------- --------- Senior Subordinated Debentures............................................. $ 109.4 $ 123.0 Subordinated Debentures.................................................... 27.4 30.7 --------- --------- Total face amount...................................................... 136.8 153.7 --------- --------- --------- --------- Less unamortized discount.................................................. (6.7) (6.2) Plus accrued interest...................................................... 4.8 5.4 --------- --------- $ 134.9 $ 152.9 --------- --------- --------- ---------
The Debentures give the Company the right to pay interest in-kind, in cash or, subject to certain conditions, in the Company's common stock. It is currently anticipated that interest on the Debentures will be paid in-kind. The Debentures, which are due March 15, 2002, do not require any sinking fund payments and may be redeemed by the Company at any time in cash only, or at maturity in cash or stock, subject to certain conditions. The Debentures prohibit the payment of any dividends or other distributions on the Company's equity securities. As a result of the transactions with Libra in December 1993 (Note 3) in which approximately $42.4 million in aggregate principal amount of Senior Subordinated Debentures and $10.6 million in aggregate principal amount of Subordinated Debentures held by Libra were retired, the Company recorded an extraordinary gain of $23.6 million, net of an applicable income tax provision of $12.5 million, in the 1993 statement of operations. At December 31, 1994 the estimated aggregate fair value of the Company's Debentures was within a range of approximately $50 million to $75 million. The fair value of the Debentures is estimated based on the negotiated values in the Libra transactions (Note 3; lower end of range) and current quotes from certain bond traders making a market in the Debentures (upper end of range). However, due to the low trading volume and illiquid market for the Debentures, such current quotes may not be meaningful indications of value. The carrying amount for all other debt of the Company approximates market primarily as a result of floating interest rates. INTEREST The Company made cash payments for interest of $7.4 million, $2.5 million and $1.4 million for the years ended December 31, 1992, 1993 and 1994, respectively. NOTE 7 -- OTHER LIABILITIES
Other liabilities were comprised of the following as of December 31 (in millions): 1993 1994 --------- --------- Net deferred tax liabilities (Note 8)........................................ $ 45.1 $ 35.4 Other tax liabilities (Note 8)............................................... 14.5 14.5 Accrued pensions and benefits................................................ 12.0 11.9 Accrued indemnity obligations................................................ 28.3 27.3 Majority interest and other liabilities of consolidated partnership (Note 3).......................................................................... -- 3.7 --------- --------- $ 99.9 $ 92.8 --------- --------- --------- ---------
F-18 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 8 -- INCOME TAXES Effective January 1, 1993, the Company adopted Statement of Financial Accounting Standards No. 109, "Accounting for Income Taxes" ("FAS 109"). FAS 109 required a change from the deferred method of accounting for income taxes under APB Opinion No. 11 to the asset and liability method of accounting for income taxes. Under FAS 109, deferred income taxes are determined based on the difference between the financial statement and tax bases of assets and liabilities, using enacted tax rates in effect in the years in which these differences are expected to reverse. At January 1, 1993, the Company recorded the cumulative effect of this change in accounting for income taxes as a $36 million charge to earnings in the statement of operations. The tax effects of items that gave rise to significant portions of the deferred tax accounts are as follows for the years ended December 31 (in millions):
1993 1994 --------- --------- Deferred tax assets: Real estate held for development or sale and operating properties (due to asset revaluations and interest capitalized for tax purposes)........... $ 25.3 $ 26.7 Accruals not deductible until paid....................................... 10.5 10.4 Net operating loss carryforwards......................................... 37.1 52.0 Other.................................................................... 1.5 2.8 Valuation allowance...................................................... (13.9) (23.3) --------- --------- $ 60.5 $ 68.6 --------- --------- --------- --------- Deferred tax liabilties: Land held for development, (principally due to accounting for a prior business combination)........ $ 101.6 $ 101.6 Other.................................................................... 4.0 2.4 --------- --------- $ 105.6 $ 104.0 --------- --------- --------- ---------
At December 31, 1994, the Company had available tax net operating loss carryforwards of approximately $145 million which expire in the years 2003 through 2009 if not utilized. The Internal Revenue Code (the "Code") imposes an annual limitation on the use of loss carryforwards upon the occurrence of an "ownership change" (as defined in Section 382 of the Code). Such an ownership change occurred in connection with the Merger. As a result, approximately $24 million of the Company's net operating loss carryforwards will generally be limited to the extent that Henley Properties and its subsidiaries recognize certain gains in the five-year period following the ownership change (ending July 16, 1997). The following is a summary of the income tax provision (benefit) applicable to losses from continuing operations for the years ended December 31 (in millions):
1992 1993 1994 --------- --------- --------- Income Tax Provision (Benefit): Current.......................................................... $ (1.1) $ (2.9) $ (.3) Deferred......................................................... -- (7.5) (10.0) --------- --------- --------- $ (1.1) $ (10.4) $ (10.3) --------- --------- --------- --------- --------- ---------
Cash payments for federal, state and local income taxes were approximately $1.3 million, $7.8 million and $.6 million for the years ended December 31, 1992, 1993 and 1994, respectively. Tax refunds received for the years ended December 31, 1993 and 1994 were approximately $5.1 million and $.8 million, respectively. F-19 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 8 -- INCOME TAXES (CONTINUED) The principal items accounting for the difference in taxes on income computed at the statutory rate and as recorded are as follows for the years ended December 31 (in millions):
1992 1993 1994 --------- --------- --------- Provision (benefit) for income taxes at statutory rate............ $ (14.6) $ (10.7) $ (10.2) State income taxes, net........................................... .2 (.6) (.1) Nondeductible expenses............................................ 2.0 -- -- Nonbenefitable book losses........................................ 7.5 -- -- Excess of book over tax basis of assets sold during the year...... 2.6 -- -- Effect of tax rate increase....................................... -- .9 -- All other items, net.............................................. 1.2 -- -- --------- --------- --------- $ (1.1) $ (10.4) $ (10.3) --------- --------- --------- --------- --------- ---------
TAX SHARING AGREEMENTS Henley Group and Abex, a former subsidiary of Henley Group whose stock was distributed to stockholders of Henley Group in July 1992, entered into a tax sharing agreement in 1992 prior to the Distribution to provide for the payment of taxes for periods during which Henley Group and Abex were included in the same consolidated group for federal income tax purposes, the allocation of responsibility for the filing of tax returns, the cooperation of the parties in realizing certain tax benefits, the conduct of tax audits and various related matters. 1989-1992 INCOME TAXES. The Company is generally charged with responsibility for all of its federal, state, local or foreign income taxes for this period and, pursuant to the tax sharing agreement with Abex, all such taxes attributable to Henley Group and their consolidated subsidiaries, including any additional liability resulting from adjustments on audit (and any interest or penalties payable with respect thereto), except that Abex is generally charged with responsibility for all such taxes attributable to it and its subsidiaries for 1990-1992. In addition, under a separate tax sharing agreement between Henley Group and a former subsidiary of Henley Group, Fisher Scientific International Inc. ("Fisher"), Fisher is generally charged with responsibility for its own income tax liabilities for this period. The Internal Revenue Service ("IRS") is currently conducting an audit of the Company's tax returns for the years 1989 through 1991. The Company expects that the IRS will propose material audit adjustments. However, the Company intends to vigorously defend its position. PRE-1989 INCOME TAXES. Under tax sharing agreements with WTI and Abex, the parties are charged with sharing responsibility for paying any increase in the federal, state or local income tax liabilities (including any interest or penalties payable with respect thereto) for any consolidated, combined or unitary tax group which included WTI, Henley Group or any of their subsidiaries for tax periods ending on or before December 31, 1988. Under the agreements, the Company is charged with responsibility for paying $25 million, plus amounts payable with respect to liabilities which are attributable to certain of the Company's subsidiaries. The Company's $25 million limitation amount was accrued in the Company's financial statements in December 1989, and following payments made in the first quarter of 1993, $22 million remained and is included in accounts payable and accrued liabilities as of December 31, 1993 and 1994. In January 1993, the IRS completed its examination of the Federal tax returns of WTI for the periods May 1986 through December 1988 and asserted a material deficiency relating to the tax basis of a former subsidiary of WTI. WTI, Abex and the Company disagreed with the position taken by the IRS and WTI filed a petition with the U.S. Tax Court. In March 1994, prior to the June 1994 trial date, WTI and the IRS entered into a Stipulation of Settlement that resulted in a tax payable together with interest of approximately $72 million. F-20 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 8 -- INCOME TAXES (CONTINUED) In April 1994 the Company contested the alleged obligation and asserted various defenses to making any payment under these agreements. On April 13, 1994, Abex and WTI filed suit in Delaware Chancery Court ("the Court") against the Company seeking, among other things, declaratory relief, specific performance, and monetary damages for the Company's alleged failure to pay approximately $21 million claimed to be owed pursuant to tax sharing agreements entered into in 1988 and 1989, plus pre-judgement interest and attorney's fees. The Company vigorously defended its position with respect to the nonpayment of the alleged tax sharing obligation, filing suit in the Supreme Court of the state of New York against WTI and Abex. On December 22, 1994, the Court decided against the Company, prompting the Company to file an appeal on January 11, 1995. On February 6, 1995, the Company entered into an agreement with WTI and Abex to settle both state actions in order to avoid the ongoing cost of litigation. Under the terms of the settlement, the Company paid an aggregate of $22 million, of which $15.5 million was funded by borrowings under a financing agreement with a major financial institution (Note 6) and $6.5 million was funded by the Company's restricted cash. NOTE 9 -- COMMITMENTS AND CONTINGENCIES TRANSITION AGREEMENTS Pursuant to a 1989 transition agreement, Henley Group provided to the Company and its subsidiaries certain services, including management, strategic planning and advice, legal, tax, accounting, data processing, cash management, employee benefits, operational, corporate secretarial, insurance purchasing and claims administration consulting services for a quarterly fee of $750,000, commencing on the date of the 1989 distribution, plus an amount for the use of office space in Henley Group's Hampton, New Hampshire offices for such period. This rent amounted to approximately $.4 million for the first half of 1992. The 1989 Transition Agreement was cancelled in July 1992 in connection with the Merger. Pursuant to a 1992 transition agreement, amended in March 1993, each of Abex and the Company provided to the other certain administrative support services until March 31, 1994. The amendment provided for the Company to pay $.5 million quarterly for such services and for the termination of the New Hampshire facilities lease on March 31, 1993. Accordingly, the Company reimbursed Abex approximately $1.0 million and $1.8 million for the years ended December 31, 1992 and 1993. Fees accrued but not paid in the fourth quarter of 1993 and the first quarter of 1994 totalling $1.0 million were waived by Abex in connection with the February 1995 settlement with Abex described in Note 8. In connection with the Merger, the Company entered into a put option agreement with Abex, through December 31, 1995, which provided the Company the right to require Abex to purchase certain assets of the Company at 85% of appraised value, subject to an annual limitation of no more than $50 million and an aggregate limitation of $75 million for such assets. In August 1993, the Company received $3.0 million from Abex in exchange for the termination of this agreement. LEGAL PROCEEDINGS See Note 8 for a discussion of certain litigation relating to tax sharing agreements. See Note 5 for a discussion of certain litigation relating to the Orange County Board of Supervisors' approval of the Bolsa Chica project. There are various other lawsuits and claims pending against the Company and certain subsidiaries. In the opinion of the Company's management, ultimate liability, if any, will not have a material adverse effect on the Company's financial condition or results of operations. CORPORATE INDEMNIFICATION MATTERS The Company and its predecessors have, through a variety of transactions effected since 1986, disposed of several assets and businesses, many of which are unrelated to the Company's current operations. By F-21 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 9 -- COMMITMENTS AND CONTINGENCIES (CONTINUED) operation of law or contractual indemnity provisions, the Company has retained liabilities relating to certain of these assets and businesses. Many of such liabilities are supported by insurance or by indemnities from certain of the Company's predecessor and currently or previously affiliated companies. The Company believes its balance sheet reflects adequate reserves for these matters. Abex and the Company agreed that, following the Distribution and the Merger, each company will be responsible for environmental liabilities relating to its existing, past and future assets and businesses and will indemnify the other in respect thereof. The United States Environmental Protection Agency ("EPA") has designated Universal Oil Products ("UOP"), among others, as a Potentially Responsible Party ("PRP") with respect to an area of the Upper Peninsula of Michigan (the "Torch Lake Site") under the Federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended ("CERCLA"). UOP is allegedly the successor in interest to one of the companies that conducted mining operations in the Torch Lake area and an affiliate of Allied Signal Inc., a predecessor of the Company. The Company has not been named as a PRP at the site. However, Allied Signal has, through UOP, asserted a contractual indemnification claim against the Company for all claims that may be asserted against UOP by EPA or other parties with respect to the site. EPA has proposed a clean-up plan which would involve covering certain real property both contiguous and non-contiguous to Torch Lake with soil and vegetation in order to address alleged risks posed by copper tailings and slag at an estimated cost between $6 and $7.5 million. EPA estimates that it has spent between $3 and $4 million to date in performing studies of the site. Under CERCLA, EPA could assert claims against the Torch Lake PRPs, including UOP, to recover the cost of these studies, the cost of all remedial action required at the site, and natural resources damages. An earlier settlement in principle with EPA staff pursuant to which UOP would pay $1.7 million in exchange for a release similar to those normally granted by EPA in such circumstances was rejected by certain other governmental authorities in July 1993. Settlement negotiations between the Company, on behalf of UOP, and EPA resumed shortly thereafter. In January 1995, EPA indicated that any settlement would require UOP to pay in the range of $2.6 to $3.3 million. The Company, without admission of any obligation to UOP, has since determined to vigorously defend UOP's position that the EPA's proposed cleanup plan is unnecessary and inconsistent with the requirements of CERCLA given that the EPA's own Site Assessment and Record of Decision found no immediate threat to human health. In the Company's view the proposed remediation costs would be in excess of any resulting benefits. NOTE 10 -- RELATED PARTY TRANSACTIONS MANAGEMENT AGREEMENT In June 1990, the Company entered into a management agreement with Koll. In September 1993, in connection with the Company's acquisition of the domestic real estate development business and related assets of Koll, the Company paid Koll $325,000 to terminate the management agreement in lieu of continuing to receive and pay for duplicative services during the 90-day notice period which would otherwise have been required under the management agreement. Under the terms of the management agreement, the Company was obligated to pay a quarterly management fee equal to .125% of the average book value of its assets managed by Koll. Additionally, the Company was obligated to reimburse Koll for certain personnel costs and other expenses and Koll was generally entitled to a disposition fee of 1% of the net sale proceeds (as defined) upon the sale of any real estate property (other than the Bolsa Chica and Wentworth properties) managed by Koll. During 1992 and 1993, the Company incurred management fees of $2.0 million and $1.4 million, respectively, and reimbursable personnel costs and other expenses of $.9 million and $.1 million, respectively, under this management agreement. In 1990, the Company also entered into construction management agreements with Koll Construction, a wholly owned subsidiary of Koll, with respect to the F-22 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 10 -- RELATED PARTY TRANSACTIONS (CONTINUED) Eagle Crest and Murrieta projects. In 1993, the Company entered into a construction management agreement with Koll Construction for demolition of bunkers at the Bolsa Chica project. During 1992, 1993 and 1994 the Company incurred fees aggregating approximately $.2 million, $.1 million and $.1 million, respectively, to Koll Construction in consideration for these services and related reimbursements. SERVICE AGREEMENTS In September 1993, the Company entered into a Financing and Accounting Services Agreement to provide Koll with financing, accounting, billing, collections and other related services until 30 days' prior written notice of termination is given by one company to the other. Fees earned for the years ended December 31, 1993 and 1994 were approximately $.1 million and $.4 million, respectively. The Company also entered into a Management Information Systems and Human Resources Services Agreement in September 1993 with Koll Management Services, Inc. ("KMS"), a company 48% owned by Koll. Under this agreement, KMS provides computer programming, data organization and retention, record keeping, payroll and other related services until 30 days' prior written notice of termination is given by one company to the other. Fees and related reimbursements accrued during the years ended December 31, 1993 and 1994 were approximately $.1 million and $.2 million, respectively. SUBLEASE AGREEMENTS In September 1993, the Company entered into a month-to-month Sublease Agreement with Koll to sublease a portion of a Koll affiliate's office building located in Newport Beach, California. The Company also entered into lease agreements on a month-to-month basis for office space in Northern California and San Diego, California with KMS and Koll Construction, respectively. Combined annual lease costs on these month-to-month leases during the years ended December 31, 1993 and 1994 were approximately $.1 million and $.4 million, respectively. DEVELOPMENT FEES For the three month period ended December 31, 1993 and the year ended December 31, 1994, the Company earned fees of approximately $.7 million and $3.5 million, repectively, for real estate development and disposition services provided to partnerships in which Koll and certain directors and officers of the Company have an ownership interest. In addition, the Company paid $.3 million to, and received $.1 million from Koll Construction related to services provided to each other in conjunction with two separate development service transactions for the year ended December 31, 1994. JOINT BUSINESS OPPORTUNITY AGREEMENT The Company and Koll entered into an agreement to jointly develop business opportunities in the Pacific Rim. Effective February 1, 1995 Koll agreed to transfer its interest to KMS. Under the terms of the agreement, the Company and KMS share on a 50%-50% basis all costs and expenses incurred in connection with identifying and obtaining business opportunities, and will share in all revenues generated from any such opportunities on a 50%-50% basis. The Company's share of such costs and expenses was $.2 million for the year ended December 31, 1994. LOAN RECEIVABLE In December 1993, the Company purchased a nonrecourse construction loan, secured by a first trust deed on four multi-tenant industrial buildings, for which the borrower was a partnership in which Koll and certain directors and officers of the Company have an ownership interest. Final repayment on the loan balance of $.8 million as of December 31, 1993 was made in May 1994 from proceeds generated by sales of the buildings, resulting in a profit to the Company of $.2 million. F-23 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 10 -- RELATED PARTY TRANSACTIONS (CONTINUED) NOTE RECEIVABLE In December 1994, the Company entered into a promissory note agreement to lend up to $6 million to AV Partnership (Note 3). The note, which is secured principally by an interest in AV Partnership, bears interest on the outstanding balance at 12% per annum. The Note balance of $2 million as of December 31, 1994 is included in other assets and was repaid along with additional advances on March 15, 1995, the maturity date. OTHER TRANSACTIONS See Notes 1, 3, 8 and 9 for descriptions of other transactions and agreements with Koll, Libra, Abex and WTI. NOTE 11 -- RETIREMENT PLANS The Company has noncontributory defined benefit retirement plans covering substantially all employees of the Company prior to September 30, 1993 who had completed one year of continuous employment. Net periodic pension cost for the years ended December 31 consisted of the following (in millions):
1992 1993 1994 --------- --------- --------- Service cost................................................................... $ .1 $ .1 $ .0 Interest cost.................................................................. 5 .5 .5 Actual return on assets........................................................ (.1) (.2) .1 Net amortization and deferral.................................................. (.2) (.3) (.5) Curtailment loss............................................................... -- .8 -- --------- --------- --------- Net periodic pension cost...................................................... $ .3 $ .9 $ .1 --------- --------- --------- --------- --------- ---------
The benefit accrual for all participants was terminated on December 31, 1993. The curtailment loss in 1993 resulted from the freeze of benefit accruals for former participants in April 1993. The funded status and accrued pension cost at December 31, 1993 and 1994 for defined benefit plans were as follows (in millions):
1993 1994 --------- --------- Actuarial present value of benefit obligations: Vested................................................................................ $ (6.9) $ (7.4) Nonvested............................................................................. -- -- --------- --------- Accumulated benefit obligation.......................................................... $ (6.9) $ (7.4) --------- --------- --------- --------- Projected benefit obligation............................................................ $ (6.9) $ (7.4) Plan assets at fair value............................................................... 5.5 5.5 --------- --------- Projected benefit obligation in excess of plan assets................................... (1.4) (1.9) Unrecognized transition liability....................................................... -- -- Unrecognized prior service cost......................................................... -- -- Unrecognized net loss................................................................... 1.3 2.0 Adjustment required to recognize additional minimum liability........................... (1.5) (2.0) --------- --------- Accrued pension cost.................................................................... $ (1.4) $ (1.9) --------- --------- --------- ---------
The development of the projected benefit obligation for the plans at December 31, 1992, 1993 and 1994 is based on the following assumptions: discount rates of 8%, 7% and 7%, respectively, rates of increase in F-24 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 11 -- RETIREMENT PLANS (CONTINUED) employee compensation of 4%, 0% and 0%, respectively, and expected long-term rates of return on assets of 9%. The date used to measure plan assets and liabilities was October 31 in 1993, and December 31 in 1994. Assets of the plans are invested primarily in stocks, bonds, short-term securities and cash equivalents. NOTE 12 -- CAPITAL STOCK COMMON STOCK Under its restated certificate of incorporation, the Company has authority to issue up to 750 million shares of common stock, par value $.05 per share, subject to approval of the Board of Directors (the "Board"), of which 625 million shares of Class A Common Stock and 25 million shares of Class B Common Stock are initially authorized for issuance and an additional 100 million shares may be issued in one or more series, and have such voting powers or other rights and limitations as the Board may authorize. On December 17, 1993 the Company issued 3.4 million shares of its Class A Common Stock in exchange for all of Libra's approximately $10.6 million in aggregate principal amount of Subordinated Debentures plus accrued interest. In connection with the Company's sale of Lake Superior Land Company to Libra, the net cash proceeds from the sale of 3.4 million shares of Class A Common Stock held by Libra will be forwarded to the Company. The estimated amount of proceeds to be received from such sale is reflected in the equity section of the balance sheet as deferred proceeds from stock issuance. On November 9, 1994 the Company issued 2 million shares of its Class A Common Stock and warrants for the purchase of an additional 2 million shares in connection with the acquisition of the Kathryn G. Thompson Company. The warrants have an exercise price of $.25, are exercisable over a ten year period, vest in equal installments over five years and are subject to certain cancellation rights of the Company. Also during the fourth quarter of 1994, 1.2 million shares of Series A Preferred Stock were converted into an equal number of shares of Class A Common Stock. Under the Company's Indentures for the Debentures (Note 7), the Company is prohibited from purchasing shares of its common stock. PREFERRED STOCK Under its restated certificate of incorporation, the Company has authority to issue 150 million shares of preferred stock, par value $.01 per share, in one or more series, with such voting powers and other rights as authorized by the Board. Effective July 16, 1992, in connection with the Merger, the Board authorized approximately 42.5 million shares of Series A Preferred Stock, which have a liquidation preference of $.75 per share, participate in any dividend or distribution paid on the Class A Common Stock on a share for share basis, and have no voting rights, except as required by law (Notes 1 and 2). The Series A Preferred Stock is redeemable at the Company's option, on 30 days' notice given at any time after the second anniversary of issuance, at the liquidation preference of $.75 per share, in cash or generally in shares of Class A Common Stock. Each share of the Series A Preferred Stock is convertible at the holder's option, at any time after the second anniversary of issuance, generally into one share of Class A Common Stock. NOTE 13 -- STOCK PLANS 1993 STOCK OPTION/STOCK ISSUANCE PLAN The 1993 Stock Option/Stock Issuance Plan ("1993 Plan") was approved at the 1994 Annual Meeting of Stockholders as the successor equity incentive program to the Company's 1988 Stock Plan. Outstanding options under the 1988 Stock Plan were incorporated into the 1993 Plan upon its approval. Under the 1993 Plan, 7.5 million shares each (including 3 million shares each originally authorized under the 1988 Stock Plan) of Series A Preferred Stock and Class A Common Stock were reserved for issuance to officers, key F-25 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 13 -- STOCK PLANS (CONTINUED) employees and consultants of the Company and its subsidiaries and the non-employee members of the Board. Options generally become exercisable for 40% of the option shares upon completion of one year of service and become exercisable for the balance in two equal annual installments thereafter. The 1993 Plan includes an automatic option grant program, pursuant to which each individual serving as a non-employee Board member on the November 29, 1993 effective date of the 1993 Plan received an option grant for 125,000 shares each of Series A Preferred Stock and Class A Common Stock with an exercise price of $.4063 per share, equal to the fair market value of the underlying securities on the grant date. Each individual who first joins the Board as a non-employee director after such effective date will receive a similar option grant. Of the shares subject to each option, 40% will vest upon completion of one year of Board service measured from the grant date, and the balance will vest in two equal annual installments thereafter. Each automatic grant will have a maximum term of 10 years, subject to earlier termination upon the optionee's cessation of Board service. Each non-employee Board member may also elect to apply all or any portion of his or her annual retainer fee to the acquisition of shares of Series A Preferred Stock or Class A Common Stock which vest incrementally over the individual's period of Board service during the year for which the election is in effect. During 1994, 126,856 shares were issued under this provision. A summary of the status of the Company's stock option plans for the three years ended December 31, 1994, follows:
NUMBER OF SHARES PRICE PER SHARE ------------------------ -------------------------- SERIES A SERIES A PREFERRED CLASS A PREFERRED OPTIONS OUTSTANDING STOCK COMMON STOCK STOCK ----------- ------------ ------------ CLASS A COMMON STOCK ----------- December 31, 1991....................................... -- -- -- -- Granted............................................... 2,060,000 2,060,000 $.23 $.14 Exercised............................................. -- -- -- -- Cancelled............................................. -- -- -- -- ----------- ----------- ------------ ------------ December 31, 1992....................................... 2,060,000 2,060,000 .23 .14 Granted............................................... 6,340,000 6,340,000 .25 -- .41 .28 -- .41 Exercised............................................. -- -- -- -- Cancelled............................................. (2,050,000) (2,050,000) .23 -- .25 .14 -- .28 ----------- ----------- ------------ ------------ December 31, 1993....................................... 6,350,000 6,350,000 .23 -- .41 .14 -- .41 Granted............................................... -- -- -- -- Exercised............................................. -- -- -- -- Cancelled............................................. -- -- -- -- ----------- ----------- ------------ ------------ December 31, 1994....................................... 6,350,000 6,350,000 $.23 -- .41 $.14 -- .41 ----------- ----------- ------------ ------------ ----------- ----------- ------------ ------------ Options exercisable at December 31, 1994................ 2,600,000 2,600,000 $.23 -- .41 $.14 -- .41 Options available at December 31, 1994.................. 1,023,144 1,150,000
RESTRICTED STOCK PLAN Under the Restricted Stock Plan, each individual joining the Company as a non-employee Board member prior to November 1993 received an immediate one-time grant of 2,000 shares of Class A Common Stock. The shares are subject to certain transfer restrictions for a specified period, during which the director has the right to receive dividends and the right to vote the shares. After the restricted period expires, the shares will vest based upon certain terms related to service. The shares are forfeited if the director ceases to be a nonemployee director prior to the end of the restricted period. During 1993, 8,000 shares were granted F-26 KOLL REAL ESTATE GROUP, INC. NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE 13 -- STOCK PLANS (CONTINUED) and 3,600 shares were forfeited under such Restricted Stock Plan. No shares were granted during 1992. The Restricted Stock Plan was terminated effective November 1993 in connection with the implementation of the 1993 Plan. NOTE 14 -- UNAUDITED QUARTERLY FINANCIAL INFORMATION The following is a summary of quarterly financial information for 1993 and 1994 (in millions, except per share amounts):
FULL FIRST SECOND THIRD FOURTH YEAR -------- -------- -------- -------- -------- 1994 Revenues (a)................ $ 3.4 $ 4.8 $ 8.4 $ 4.8 $ 21.4 Cost of sales (a)........... 3.2 4.8 7.9 4.3 20.2 Loss from continuing operations................. (4.7) (4.5) (4.4) (5.1) (18.7) Net loss.................... (4.0) (4.5) (4.4) (5.1) (18.0) Loss per common share....... (.09) (.11) (.10) (.11) (.41) Weighted average common shares outstanding (b)..... 43.3 43.3 43.3 45.2 43.8 1993 Revenues (c)................ $ .2 $ .9 $ 2.2 $ 13.4 $ 16.7 Cost of sales (c)........... .6 .9 1.5 13.3 16.3 Loss from continuing operations................. (4.5) (5.4) (4.8) (5.4) (20.1) Net income (loss) (d) (e)... (38.4) (3.5) (2.1) 58.3 14.3 Income (loss) per common share...................... (.96) (.09) (.05) .69 .17 Weighted average common shares outstanding (b) (f)........................ 39.8 39.8 39.8 84.9 83.0 ------------------------ (a) The Company recorded revenues and cost of sales of approximately $3.3 million and $3.1 million, respectively, in the third quarter of 1994 from the sale of the golf course at its Wentworth By The Sea project in New Hampshire. (b) The Series A Preferred Stock is not included in the calculation of weighted average shares outstanding in 1994 and the first three quarters of 1993 because the effect is antidilutive. (c) The Company recorded revenues and cost of sales of $10.0 million from the sale of the La Jolla office buildings in the fourth quarter of 1993. (d) The Company recorded a $36 million ($.90 per share) charge to income in the first quarter of 1993 in connection with the adoption of FAS 109 (Note 8). (e) The Company recognized a $39.1 million gain on the disposition of Lake Superior Land Company and a $23.6 million extraordinary gain on the extinguishment of debt in the fourth quarter of 1993 (Notes 3 and 6). (f) On December 17, 1993 the Company issued 3.4 million shares of Class A Common Stock to Libra in exchange for $10.6 million face amount plus accrued interest of Subordinated Debentures. The fourth quarter 1993 calculation of weighted average shares outstanding includes these newly issued shares, along with the 42.5 million shares of Series A Preferred Stock and outstanding options for 5.7 million common and preferred shares granted under the 1988 Stock Plan.
F-27
EX-4.07 2 EXHIBIT 4.07 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- LETTER OF CREDIT AND REIMBURSEMENT AGREEMENT DATED AS OF DECEMBER 20, 1994 BY AND BETWEEN KOLL REAL ESTATE GROUP, INC. A DELAWARE CORPORATION AND NOMURA ASSET CAPITAL CORPORATION A DELAWARE CORPORATION -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- LETTER OF CREDIT AND REIMBURSEMENT AGREEMENT THIS LETTER OF CREDIT AND REIMBURSEMENT AGREEMENT ("AGREEMENT") is made and entered into as of December 20, 1994 (the "CLOSING DATE"), by and between KOLL REAL ESTATE GROUP, INC., a Delaware corporation ("KREG") and NOMURA ASSET CAPITAL CORPORATION, a Delaware corporation ("NACC"). RECITALS: A. On April 13, 1994, Abex, Inc. ("ABEX") and Wheelabrator Technologies, Inc. ("WTI") filed suit in Delaware Chancery Court against KREG, as Action No. 13462 (the "ABEX TAX LITIGATION"), seeking, among other things, declaratory relief, specific performance and monetary damages for KREG's alleged breach of certain tax sharing agreements among Abex, WTI and KREG. In the event that the Delaware Chancery Court enters a judgment in connection with the Abex Tax Litigation in favor of Abex and WTI, KREG intends to appeal such judgment (which appeal is hereinafter referred to as the "APPELLATE ACTION"). All of the disputes relating to the Abex Tax Litigation described in this paragraph are hereinafter collectively referred to as the "ABEX TAX DISPUTES." B. In connection with the Appellate Action, KREG may need to post a bond in an amount up to $25,000,000 (the "BOND") to secure the payment and stay the enforcement of the trial court judgment. In order to obtain the Bond, KREG and SAFECO Insurance Company of America (the "BENEFICIARY") will enter into a letter of credit collateral agreement (the "BOND AGREEMENT"), pursuant to which (i) the Beneficiary shall deliver the Bond to the applicable court on behalf of KREG and (ii) KREG shall agree to deliver the Letter of Credit (as hereinafter defined) to the Beneficiary to secure KREG's obligations under the Bond Agreement. C. In order to provide security for, and to assure timely payment of KREG's obligations under the Bond Agreement, KREG has requested that NACC cause The Sumitomo Bank, Limited, Los Angeles Branch to issue to the Beneficiary, the Letter of Credit (as hereinafter defined) pursuant to and upon the terms and conditions stated in this Agreement. D. In addition to KREG's request regarding the issuance of the Letter of Credit, KREG has requested that NACC loan to KREG an aggregate principal amount not exceeding the Settlement Amount (as hereinafter defined) in the event that the parties to the Abex Tax Litigation enter into a settlement agreement with respect to the Abex Tax Disputes. NACC is prepared to make such loan upon the terms hereof. E. KREG agrees to reimburse and/or repay NACC for (i) all payments made by the LOC Issuer under the Letter of Credit, (ii) all amounts loaned to KREG by NACC in connection with any settlement of the Abex Tax Dispute and (iii) all other amounts payable to NACC hereunder (such obligations being hereinafter collectively referred to as the "REIMBURSEMENT OBLIGATIONS"). F. As a member of the KREG Consolidated Tax Group, Signal Landmark, a California corporation ("SIGNAL"), is severally liable for the Federal income tax liability of the KREG Consolidated Tax Group for the 1988 and 1989 tax years, including, without limitation, for those Taxes which are the subject of the Abex Tax Disputes, and Signal will derive substantial benefit from NACC's agreement to cause the issuance of the Letter of Credit and to make the Settlement Loan. NOW, THEREFORE, in consideration of the terms and conditions set forth herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: Section 1. DEFINITIONS. 1.1 DEFINED TERMS. As used herein, the following terms shall have the following meanings (all terms defined in this Section 1.1 or in other provisions of this Agreement in the singular shall have the same meanings when used in the plural and VICE VERSA): "ABEX" shall have the meaning assigned thereto in the recitals hereof. "ABEX TAX DISPUTES" shall have the meaning assigned thereto in the recitals hereof. 2 "ABEX TAX LITIGATION" shall have the meaning assigned thereto in the recitals hereof. "AFFILIATE" shall mean, as to any Person, any other Person which directly or indirectly controls, or is under common control with, or is controlled by, such Person and, if such Person is an individual, any member of the immediate family (including parents, spouse and children) of such individual and any trust whose principal beneficiary is such individual or one or more members of such immediate family and any Person who is controlled by any such member or trust. As used in this definition, "CONTROL" (including, with its correlative meanings, "CONTROLLED BY" and "UNDER COMMON CONTROL WITH)" shall mean possession, directly or indirectly, of power to direct or cause the direction of management or policies (whether through ownership of securities or partnership or other ownership interests, by contract or otherwise) of a Person. "AGREEMENT" shall mean this Letter of Credit and Reimbursement Agreement, including all amendments, modifications and supplements hereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to this Letter of Credit and Reimbursement Agreement, as the same may be in effect at the time such reference becomes operative. "APPELLATE ACTION" shall have the meaning ascribed thereto in the recitals hereof. "ASSESSMENT" shall mean a deficiency of Federal or state income taxes that have been assessed, as such terms are used in the Code or applicable state income tax statutes, as the case may be, against KREG or a member of the KREG Consolidated Tax Group. "ASSET PURCHASES" shall have the meaning ascribed thereto in Section 13.1(b) hereof. "ASSET SALE" for any Person shall mean the sale, lease, conveyance or other disposition (including, without limitation, by merger, consolidation or sale or leaseback transaction, and whether by operation of law or otherwise) of any of that Person's assets (including, without limitation, the sale or other disposition of stock or other ownership interest of any Subsidiary of such Person, whether by such Person or such Subsidiary), whether owned on the date hereof or subsequently acquired. 3 "ASSIGNMENT OF CONSTRUCTION FUND ACCOUNTS AND AGREEMENTS" shall mean one or more instruments executed by Signal and delivered to NACC, in form and substance reasonably acceptable to NACC, upon the establishment of the Construction Fund, pursuant to which Signal shall collaterally assign to NACC all of its right, title and interest in, to and under the Construction Fund (and any replacements or substitutions therefor) and any and all agreements executed in connection therewith, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to each such agreement as the same may be in effect at the time such reference becomes operative and such collateral assignment shall be subject to the restrictions on the use of such funds contained in the agreements or documents establishing any such Construction Fund. "ASSIGNMENT OF MANAGEMENT AGREEMENT" shall mean that certain Assignment of Management Agreement, dated as of the date hereof, executed by Signal and consented to by Eagle Crest Management Corp., a California corporation, pursuant to which Signal shall collaterally assign to NACC all of its right, title and interest in, to and under the Management Agreement for Eagle Crest Golf Course, dated as of January 26, 1993, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto. "BASIS POINT" shall mean 1/100 of one percent (1/100%). "BANKRUPTCY CODE" shall mean Title 11 U.S.C., as amended. "BENEFICIARY" shall have the meaning assigned thereto in the recitals hereof. "BOLSA CHICA MORTGAGE" shall have the meaning assigned to such term in Section 12.8 hereof. "BOLSA CHICA PROJECT" shall mean the approximately 1,200 acre undeveloped property, as more particularly described on EXHIBIT A-1 attached hereto, owned by SBC, located in Orange County, California. "BOLSA CHICA TITLE POLICIES" shall have the meaning assigned to such term in Section 12.8 hereof. 4 "BOND" shall have the meaning assigned thereto in the recitals hereof. "BOND AGREEMENT" shall have the meaning assigned thereto in the recitals hereof. "BUSINESS DAY" shall mean any day on which commercial banks are not authorized or required to close in New York City and, for purposes of determining the Facility Rate, which is also a day on which dealings in Dollar deposits are carried out in the London interbank market. "CLOSING DATE" shall have the meaning assigned to such term in the preamble hereof. "CODE" shall mean the Internal Revenue Code of 1986, as amended from time to time. "COLLATERAL" shall mean any and all Property of Signal which is, from time to time, subject to the Lien of the Signal Security Documents, including, without limitation, the Collateral Properties and the stock of SBC. "COLLATERAL PROPERTIES" shall mean, collectively, the Fairbanks Highlands Project, the Eagle Crest Project and such other real property which from time to time may comprise the Collateral. "CONSOLIDATED SUBSIDIARY" shall mean, as to any Person, each Subsidiary of such Person (whether now existing or hereafter created or acquired) the financial statements of which shall be (or should have been) consolidated with the financial statements of such Person in accordance with GAAP. "CONSTRUCTION FUNDS" shall have the meaning assigned to such term in Section 10.3 hereof. "CONSTRUCTION LOAN AGREEMENT" shall mean that certain Construction Loan Agreement, dated as of the date hereof, by and among KREG, Signal, and NACC. "CONSTRUCTION LOAN DOCUMENTS" shall mean the Construction Loan Agreement and all other documents and agreements (other than the Loan Docu- 5 ments) executed or delivered by KREG, Signal or any of their Affiliates in connection with the transactions contemplated by any of the foregoing documents, including all amendments, modifications and supplements thereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to each such document as the same may be in effect at the time such reference becomes operative. "DATE OF ISSUANCE" shall mean the date on which the Letter of Credit is delivered by the LOC Issuer to the Beneficiary. "DEFAULT" shall mean an Event of Default or an event which with notice or lapse of time or both would become an Event of Default. "DEFERRED TAX AMOUNT" shall have the meaning assigned thereto in Section 11.2 hereof. "DOLLARS" and "$" shall mean lawful money of the United States of America. "DRAW" shall mean a draw under and in accordance with the terms of the Letter of Credit. "DRAW FEE" shall mean a fee equal to 1.5% of the amount of any Draw or Settlement Loan, paid to NACC at the time any Draw or Settlement Loan is funded by NACC. "EAGLE CREST PROJECT" shall mean the approximately 850 acre golf course and planned community in the city of Escondido, California, as more particularly described on EXHIBIT A-2 attached hereto, owned by Signal, which planned community is entitled for 580 single-family lots surrounding the existing 18-hole public golf course. "EAGLE CREST SECURITIES ACCOUNT" shall mean that certain securities account # 1686007179, established with Delaware Trust Capital Management in the name of KREG and Signal, as debtor, and NACC, as secured party, which, together with the KREG Securities Account, is the subject of the Securities Account Agreement. 6 "EFFECTIVE RATE" shall mean the LIBOR Base Rate plus 400 Basis Points, or such alternative rate as may be established pursuant to Section 8.2 hereof. "ENVIRONMENT" shall mean soil, surface waters, ground waters, land, stream sediments, surface or subsurface strata and ambient air. "ENVIRONMENTAL CERTIFICATE" shall have the meaning assigned to such term in Section 14(f) hereof. "ENVIRONMENTAL CLAIM" shall mean any claim, action, cause of action, investigation or written notice by any Person alleging potential liability (including, without limitation, potential liability for investigatory costs, cleanup costs, natural resource damages, property damages, personal injuries, or penalties) arising out of, based upon or resulting from (i) the presence, threatened presence, release or threatened release into the Environment of any Hazardous Substances from or at the Collateral Properties or any property adjacent to the Collateral Properties or (ii) the violation, or alleged violation, of any Environmental Law relating to the Collateral Properties, or (iii) any threat to the Environment (or human health from Hazardous Substances) that is related to Signal's (or Signal's immediate predecessor in interest in the Collateral Property) management, use, control, ownership or operation of the Collateral Property, whether occurring, existing or arising prior to, or from or after, the date hereof. "ENVIRONMENTAL LAWS" shall mean all present or future Federal, state and local laws, statutes, rules, ordinances, and regulations relating to the pollution or protection of the Environment or the effect of Hazardous Substances on human health, including, without limitation laws, statutes, rules, ordinances and regulations relating to emissions, discharges, releases or threatened releases of Hazardous Substances, or otherwise relating to the manufacture, processing, distribution, use, treatment, storage, disposal, transport or handling of Hazardous Substances including, without limitation, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. Sections 9601 ET SEQ.; the Resource Conservation and Recovery Act of 1976, 42 U.S.C. Sections 6901 ET SEQ.; the Toxic Substance Control Act, 15 U.S.C. Sections 2601 ET SEQ.; the Water Pollution Control Act (also known as the Clean Water Act), 33 U.S.C. Section 1251 ET SEQ.; the Clean Air Act, 42 U.S.C. Section 7401 ET SEQ.; and the Hazardous Materials Transportation Act, 49 U.S.C. Section 1801 ET SEQ., as any of the foregoing may be hereafter amended or modified. 7 "ENVIRONMENTAL REPORTS" shall have the meaning assigned to such term in Section 14(a) hereof. "ERISA" shall mean the Employee Retirement Income Security Act of 1974, as amended from time to time. "ERISA AFFILIATE" shall mean any corporation or trade or business which is a member of the same controlled group of corporations (within the meaning of Section 414(b) of the Code) as the Guarantors or is under common control (within the meaning of Section 414(c) of the Code) with the Guarantors. "EVENT OF DEFAULT" shall have the meaning assigned to such term in Section 15 hereof. "EXCLUDED HAZARDOUS MATERIALS" shall mean any Hazardous Materials that are customarily and normally used, in accordance with applicable Environmental Laws in all material respects, in (i) the operation, management, maintenance and use of a first class golf course, (ii) the grading, construction and development of infrastructure and residential improvements in the State of California and (iii) automobiles and construction related trucks, equipment and supplies. "EXEMPT SUBSIDIARIES" shall mean Henley Facilities, Inc., Henley/KNO Holdings, Inc., and New Henley Holdings, Inc. (and each of its Subsidiaries) for so long as each such entity (i) has no assets or (ii) has liabilities which exceed the fair value of its assets. "EXTENSION FEE" shall mean an investment banking fee payable to NSI in connection with the extension of the Maturity Date in accordance with the terms hereof in an amount equal to .75% of (i) the Stated Amount, or (ii) if a Draw has occurred or a Settlement Loan has been made hereunder, the Repayment Amount. "FAIRBANKS HIGHLANDS PROJECT" shall mean the approximately 391 acres of vacant land in the city of San Diego, California, as more particularly described on EXHIBIT A-3 attached hereto, owned by Signal. "GOVERNMENTAL AUTHORITY" shall mean any Federal, state or local government or any other political subdivision thereof exercising executive, legislative, judicial, regulatory or administrative functions. 8 "GUARANTORS" shall mean, collectively and individually, Signal, The Henley Group, Inc., Henley Holdings Two Inc., Wentworth Holdings, Inc., NC Holding Company and KREG Holdings, Inc. "GUARANTY" shall mean a guarantee, an endorsement, a contingent agreement to purchase or to furnish funds for the payment or maintenance of, or otherwise to be or become contingently liable under or with respect to, the Indebtedness, other obligations, net worth, working capital or earnings of any Person, or a guarantee of the payment of dividends or other distributions upon the stock of any corporation, or an agreement to purchase, sell or lease (as lessee or lessor) property, products, materials, supplies or services primarily for the purpose of enabling a debtor to make payment of his, her or its obligations or an agreement to assure a creditor against loss, and including, without limitation, causing a bank to open a letter of credit for the benefit of another Person, but excluding endorsements for collection or deposit in the ordinary course of business. The terms "GUARANTY" and "GUARANTEED" used as a verb shall have a correlative meaning. "HAZARDOUS SUBSTANCE" shall mean any material waste or substance (other than any Excluded Hazardous Material) which is: (A) included within the definition of "hazardous substances," "hazardous materials," "toxic substances," or "solid waste" in or pursuant to any Environmental Law; (B) listed in the United States Department of Transportation Optional Hazardous Materials Table, 49 C.F.R. Section 172.101 enacted as of the date hereof or hereafter amended, or in the United States Environmental Protection Agency List of Hazardous Substances and Reportable Quantities, 40 C.F.R. Part 302, as enacted as of the date hereof or as hereafter amended; or (C) explosive, radioactive, asbestos, a polychlorinated biphenyl, oil or a petroleum product and lead-based paint. 9 "HENLEY FACILITIES AUDIT" shall have the meaning assigned thereto in Section 11.9 hereof. "INDEBTEDNESS" shall mean, as to any Person: (a) indebtedness created, issued or incurred by such Person for borrowed money (whether by loan or the issuance and sale of debt securities); (b) obligations of such Person to pay the deferred purchase or acquisition price of property or services (including trade accounts that are payable after 90 days of the date the respective goods are delivered or respective services are rendered) arising, and accrued expenses incurred, in the ordinary course of business; (c) indebtedness of others secured by a Lien on the property of such Person, whether or not the respective indebtedness so secured has been assumed by such Person; (d) obligations of such Person in respect of letters of credit or similar instruments issued or accepted by banks and other financial institutions for the account of such Person; (e) capital lease obligations of such Person; and (f) indebtedness or obligations of others Guaranteed by such Person. "INDEMNIFIED ENVIRONMENTAL PARTIES" shall have the meaning assigned thereto in Section 14(d) hereof. "INFRASTRUCTURE" shall mean infrastructure improvements to real property, including, without limitation, sewers, storm drains, water mains, community wall and landscaping. "INITIAL EXPIRY DATE" shall have the meaning assigned thereto in Section 2.2 hereof. "INITIAL MATURITY DATE" shall mean the second anniversary of the Closing Date; provided, however, that if the Initial Maturity Date falls on a date that is not a Business Day, then the Initial Maturity Date shall be deemed to be the next Business Date following such date. "INTEREST PAYMENT DATE" shall mean the first Business Day of each calendar month following a Draw by the Borrower hereunder through and including the Maturity Date. "INVESTMENT" in any Person shall mean: (a) the acquisition (whether for cash, property, services or securities or otherwise) of capital stock, bonds, notes, debentures, partnership or other ownership interests or other securities of 10 such Person; and (b) any deposit with, or advance, loan or other extension of credit to, such Person (other than any such advance, loan or extension of credit having a term not exceeding 90 days representing the purchase price of inventory, Property (other than real property) or supplies purchased in the ordinary course of business) or Guaranty of, or other contingent obligation with respect to, Indebtedness or other liability of such Person and (without duplication) any amount committed to be advanced, lent or extended to such Person. "IRS" shall mean the Internal Revenue Service. "KGT AFFILIATES" shall mean the AV Partnership, a California general partnership, The Kathryn G. Thompson Company, a Delaware corporation, The Kathryn G. Thompson Company, a California corporation, Vistas Audobon, a California limited partnership, Mystra Homes, Inc., a California corporation, AV Development Corporation, a California corporation, The Oceanside Company, a Delaware corporation, KGT Construction Corporation, a Delaware corporation, DKS Construction, Inc., a Delaware corporation, or any Subsidiary of any of the foregoing entities. "KREG" shall have the meaning assigned thereto in the recitals hereof. "KREG CONSOLIDATED TAX GROUP" shall mean (i) the consolidated group of corporations, including, without limitation, Signal and SBC, having The Henley Group, Inc., a Delaware corporation, which changed its name to The Wheelabrator Group, Inc., a Delaware corporation, as its common parent during the 1988 tax year and (ii) the consolidated group of corporations, including without limitation, Signal and SBC, having Henley Newco, Inc., a Delaware corporation, which changed its name to The Henley Group, Inc., a Delaware corporation, as its common parent during the 1989 tax year. "KREG SECURITIES ACCOUNT" shall mean that certain securities account # 1686007160, established with Delaware Trust Capital Management in the name of KREG and Signal, as debtor, and NACC, as secured party, which, together with the Eagle Crest Securities Account, is the subject of the Securities Account Agreement. "LEASE" shall mean any lease, sublease, license, franchise, concession, or other agreement (other than a property management agreement), whether 11 written or oral, permitting another to use, occupy or possess any Collateral Property. "LETTER OF CREDIT" shall mean the irrevocable direct-pay letter of credit, in substantially the form of EXHIBIT B hereto, to be issued by the LOC Issuer in accordance with the terms hereof in favor of Beneficiary as security for the Bond. "LETTER OF CREDIT FEES" shall have the meaning set forth in Section 5 hereof. "LIBOR BASE RATE" shall mean the rate per annum determined by Lender to be the rate at which deposits in U.S. Dollars are offered by NACC to leading banks in the London interbank eurodollar market at approximately 11:00 a.m. (London, England time) on the date which is three (3) Business Days before each Interest Payment Date for a one (1) month period and in an amount substantially equal to the outstanding principal amount of the Draw or the Settlement Amount, as applicable, on such day, in each case as quoted on Telerate page 3750 or on such replacement system as is then customarily used to quote the London interbank offered rate. Notwithstanding the foregoing, for the purposes of determining the interest rate for the period preceding the first Interest Payment Date, the LIBOR Base Rate determination shall be made as of the day which is three (3) Business Days before the date of the Draw or the making of the Settlement Loan. If two or more such rates appear on Telerate page 3750 or associated pages, the applicable rate shall be the arithmetic mean of such offered rates. Each determination of the LIBOR Base Rate shall be conclusive and binding absent manifest error. "LIBOR RATE LOANS" shall mean any Reimbursement Obligation which bears interest at the Effective Rate in accordance with the terms hereof. "LIEN" shall mean, with respect to any asset, any mortgage or deed of trust, lien, pledge, charge, security interest or encumbrance of any kind in respect of such asset. For purposes of this Agreement, KREG and each of its Subsidiaries shall be deemed to own subject to a Lien any asset which it has acquired or holds subject to the interest of a vendor or lessor under any conditional sale agreement, capital lease or other title retention agreement relating to such asset. 12 "LOAN DOCUMENTS" shall mean, collectively, this Agreement, the Letter of Credit, the Reimbursement Note, the Settlement Note, the Signal Guaranty, the Reimbursement Guaranties, the Security Documents, and all other documents and agreements (other than the Construction Loan Documents) executed or delivered to the Trustee or NACC by KREG or any of the Guarantors in connection with the transactions contemplated by any of the foregoing documents, including all amendments, modifications and supplements thereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to each such document as the same may be in effect at the time such reference becomes operative. "LOC ISSUER" shall mean The Sumitomo Bank, Limited, Los Angeles Branch or any other Bank that may issue a substitute Letter of Credit pursuant to the terms hereof. "MATERIAL CONTRACT" shall have the meaning assigned to such term in Section 9(j) hereof. "MATURITY DATE" shall mean (i) the Initial Maturity Date or (ii) if, on or before the ninetieth (90th) day preceding the Initial Maturity Date, KREG delivers to NSI the Extension Fee together with a notice stating that KREG elects to extend the Maturity Date, and (a) KREG is in compliance with all operating and financial covenants, (b) KREG has obtained all forecast entitlements and approvals and has satisfied development and budget targets with respect to the Collateral Properties, all as set forth and projected on EXHIBIT C hereto, (c) there is no continuing Event of Default as of such notice date or as of the Initial Maturity Date, and (d) all matters relating to the Henley Facilities Audit have, in NACC's sole and absolute discretion, been fully and satisfactorily resolved, then the Maturity Date shall be extended twelve (12) months to the third anniversary of the Closing Date. Notwithstanding any of the foregoing, if the Maturity Date falls on a date that is not a Business Day, then the Maturity Date shall be deemed to be the first Business Day following such date. "MINIMUM NET WORTH AMOUNT" shall have the meaning ascribed thereto in Section 12.2 hereof. "MORTGAGES" shall mean, collectively, each mortgage, deed of trust, assignment of rents, security agreement and fixture filing and similar instrument executed by Signal in favor of the Trustee, acting for the benefit of NACC, to the 13 secure the obligations of Signal under the Signal Guaranty, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such mortgages as the same may be in effect at the time such reference becomes operative. "MULTIEMPLOYER PLAN" shall mean a multiemployer plan defined as such in Section 3(37) of ERISA to which contributions have been made by the Guarantors or any ERISA Affiliate and which is covered by Title IV of ERISA. "NACC" shall have the meaning assigned to such term in the preamble hereof. "NACC SHARE" shall have the meaning assigned to such term in Section 7.4 hereof. "NACC SHARE DEPOSITS" shall mean each and every deposit of NACC Share to be made to the KREG Securities Account pursuant to the terms hereof. "NET CASH PROCEEDS" shall mean the net cash received by KREG or any of its Subsidiaries in connection with any Permitted Sale after deducting reasonable commissions, documentary transfer taxes, title insurance premiums, recording and escrow fees, reasonable attorneys' fees and disbursements and other customary closing costs, but only to the extent such amounts are paid to third parties which are not Affiliates of KREG and are equal to or less than six percent (6%) of the gross Permitted Sale proceeds or a greater percentage reasonably approved by NACC. "NSI" shall mean Nomura Securities International, Inc., an Affiliate of NACC. "OWNED REAL ESTATE" shall have the meaning assigned thereto in Section 14(a) hereof. "PBGC" shall mean the Pension Benefit Guaranty Corporation or any entity succeeding to any or all of its functions under ERISA. "PERMITTED EXCEPTIONS" shall have the meaning assigned to such term in Section 13.2 hereof. 14 "PERMITTED SALES" shall have the meaning assigned to such term in Section 7.4 hereof "PERSON" shall mean any individual, corporation, company, voluntary association, partnership, limited partnership, joint venture, trust, unincorporated organization or government (or any agency, instrumentality or political subdivision thereof). "PLAN" shall mean an employee benefit or other plan established or maintained by the Guarantors or any ERISA Affiliate and which is covered by Title IV of ERISA, other than a Multiemployer Plan. "PLEDGE AGREEMENT" shall mean that certain Stock Pledge Agreement, dated as of the date hereof, executed by Signal to secure its obligations under the Signal Guaranty, with respect to the stock of SBC, as such may be modified, amended, or supplemented and in effect from time to time. "POST-DEFAULT RATE" shall mean, in respect of any Draw or any other amount payable by Signal under this Agreement that is not paid when due (whether at stated maturity, by acceleration or otherwise), a rate per annum during the period from and including the due date to but excluding the date on which such amount is paid in full equal to four percent (4%) above the Prime Rate. "PRIME RATE" shall mean the rate of interest publicly announced by Mellon Bank, N.A. from time to time as its prime rate effective in New York, New York, adjusted as of the date of an announcement in New York, New York of any change in such prime rate, whether or not Signal has notice thereof. Each change in Prime Rate shall be effective as of 12:01 a.m. on the Business Day on which the change in the prime rate is first announced or published, unless otherwise specified in such announcement or publication, in which case the change shall be effective as so specified. "PROPERTY" shall mean assets and properties, whether real, personal or mixed, tangible or intangible. "QUICK FLIP TRANSACTION" shall have the meaning ascribed thereto in Section 13.1(d) hereof. 15 "REGULATORY CHANGE" shall mean any change after the Closing Date in United States Federal, state or foreign law, rules or regulations or the adoption or any making after the Closing Date of any interpretation, directive or request (whether or not having the force of law) applying to a class of financial institutions including NACC by any court or governmental or monetary authority charged with the interpretation or administration thereof. "REIMBURSEMENT GUARANTIES" shall mean the Guaranties, dated as of the date hereof, executed by each of the Guarantors in favor of NACC, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to each such guaranty as the same may be in effect at the time such reference becomes operative. "REIMBURSEMENT NOTE" shall have the meaning assigned to such term in Section 2.3 hereof. "REIMBURSEMENT OBLIGATIONS" shall have the meaning assigned thereto in the recitals hereof. "RELATED PERSON" shall mean, with respect to any specified Person, any other Person that is an Affiliate of the specified Person or any partner of the specified Person (if such Person is a partnership) or any shareholder of the specified Person (if such Person is a corporation). "RELEASE" shall mean any satisfaction, release, assignment instrument, deed of reconveyance or similar instrument or instruments (each in recordable form and otherwise in form reasonably satisfactory to Signal but without any representation or warranty of NACC (other than a warranty as to NACC's own acts)) necessary to release any portion of any Collateral (including the Securities Accounts) from the Lien of all applicable Signal Security Documents. "REMEDIAL WORK" shall have the meaning assigned to such term in Section 14 hereof. "REPAYMENT AMOUNT" shall have the meaning assigned to such term in Section 7.1 hereof. "SATISFACTORY RESOLUTION" or "SATISFACTORILY RESOLVED" shall mean, with respect to the Henley Facilities Audit: (i) except for the Abex Tax Disputes, 16 expiration of the applicable statute of limitations prior to the assertion by the IRS of any Assessment or adjustment in Taxes for the 1988 and 1989 tax years for KREG or any member of the KREG Consolidated Tax Group for such years; (ii) dismissal of any claims for any Assessment or receipt of a technical advisory letter from regional or national counsel for the IRS that the Henley Facilities Audit will not result in an Assessment; or (iii) subject to the terms of Section 13.7 hereof, entry into a settlement agreement with the IRS. "SBC" shall mean Signal Bolsa Corporation, a California corporation and Wholly-Owned Subsidiary of Signal. "SECURITIES ACCOUNT AGREEMENT" shall mean the Securities Account, Security, Pledge and Assignment Agreement, dated as of the date hereof, executed by the KREG, Signal and NACC, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such securities account agreement as the same may be in effect at the time such reference becomes operative. "SECURITIES ACCOUNTS" shall mean, collectively, the KREG Securities Account and the Eagle Crest Securities Account. "SECURITIZATION" shall have the meaning assigned thereto in Section 18 hereof. "SECURITY DOCUMENTS" shall mean, collectively, the Securities Account Agreement, the Signal Guaranty, the Reimbursement Guaranties, the Signal Security Documents and all Uniform Commercial Code financing statements required by this Agreement, the Securities Account Agreement and any of the Signal Security Documents to be filed with respect to the security interests in personal property created pursuant to the Securities Account Agreement, any Signal Security Document or any other document or agreement executed and delivered to the Trustee or NACC by KREG, Signal, SBC or any of the Guarantors in connection with any of the foregoing documents, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, any Bolsa Chica Mortgage created pursuant to Section 12.8 of this Agreement, and shall refer to such documents as the same may be in effect at the time such reference becomes operative. 17 "SETTLEMENT AGREEMENT" shall have the meaning assigned to such term in Section 3.1 hereof. "SETTLEMENT AMOUNT" shall have the meaning assigned to such term in Section 3.1 hereof. "SETTLEMENT LOAN" shall have the meaning assigned to such term in Section 3.1 hereof. "SETTLEMENT NOTE" shall have the meaning assigned to such term in Section 3.3 hereof. "SIGNAL" shall have the meaning assigned to such term in the recitals hereof. "SIGNAL FINANCIAL STATEMENT" shall mean that certain Signal Landmark balance sheet, statement of operations and statement of cash flow (in Thousands) for the nine months ended September 30, 1994 and September 30, 1993 attached hereto as Exhibit G. "SIGNAL GUARANTY" shall mean the Secured Guaranty executed and delivered by Signal pursuant to the terms of this Agreement, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such guaranty as the same may be in effect at the time such reference becomes operative. "SIGNAL SECURITY DOCUMENTS" shall mean, collectively, the Signal Guaranty, the Mortgages, the Securities Account Agreement, the Pledge Agreement, the Assignments of Construction Funds Accounts and Agreements, the Assignment of Management Agreement and all Uniform Commercial Code financing statements required by the Signal Guaranty, the Mortgages or the Pledge Agreement to be filed with respect to the security interests in personal property and fixtures created pursuant to the Mortgages and all other documents and agreements executed or delivered to the Trustee or NACC by Signal in connection with any of the foregoing documents, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, any Bolsa Chica Mortgage created pursuant to Section 12.8 hereof, and shall refer to such documents as the same may be in effect at the time such reference becomes operative. 18 "STATED AMOUNT" shall have the meaning assigned thereto in Section 2.1 hereof. "SUBORDINATED DEBENTURES" shall have the meaning assigned thereto in Section 11.11 hereof. "SUBSIDIARY" shall mean, with respect to any Person, any (i) corporation of which at least a sufficient number of the outstanding shares of stock having by the terms thereof ordinary voting power to elect a majority of the board of directors of such corporation (irrespective of whether or not at the time stock of any other class or classes of such corporation shall have or might have voting power by reason of the happening of any contingency) is at the time directly or indirectly owned or controlled by such Person and/or one or more of such Person's Subsidiaries or (ii) partnership or other entity with respect to which such Person has possession, directly or indirectly, of the power to direct or cause the direction of management or policies of such partnership or other entity. "WHOLLY-OWNED SUBSIDIARY" shall mean, with respect to any Person, any such Subsidiary of which all of the equity, other than directors' qualifying shares, is so owned or controlled by such Person. "TAXES" shall mean all Federal, state, local or foreign taxes, and other assessments, fees or charges of a similar nature (whether imposed directly or through withholding), including any interest, additions to tax, or penalties applicable thereto. "TAX SHARING AGREEMENTS" shall mean, collectively, (i) that certain Tax Sharing Agreement dated as of December 15, 1988 by and between The Henley Group, Inc., a Delaware corporation and Henley Newco Inc., a Delaware corporation; (ii) that certain Tax Sharing Agreement dated as of December 18, 1989 by and between The Henley Group, Inc., a Delaware corporation and New Henley, Inc., a Delaware corporation; and (iii) that certain Tax Sharing Agreement dated as of June 10, 1992 by and between The Henley Group, Inc., a Delaware corporation and Abex Inc., a Delaware corporation. "TENANTS" shall mean any and all tenants, licensees, occupants, concessionaires, or other Person or Persons possessing, occupying or otherwise using or having a right to use, any space at any Collateral Property, whether under written agreement or otherwise. 19 "TERMINATION NOTICE" shall mean that certain notice delivered to the Beneficiary by NACC upon the occurrence of an Event of Default or deemed to have been delivered to and received by the Beneficiary in the event that the Initial Expiry date has not been extended in accordance with Section 2.2 hereof, pursuant to which the Beneficiary shall have thirty (30) days to Draw on the Letter of Credit before the Letter of Credit shall terminate. "TRUSTEE" shall mean Chicago Title Insurance Company in its capacity as trustee under the Mortgages. "WENTWORTH PROJECT" shall mean an approximately 100 acre planned residential / marina community owned by Great Island Trust Partnership, a New Hampshire general partnership, located in New Castle, New Hampshire. "WTI" shall have the meaning assigned thereto in the recitals hereof. 1.2 ACCOUNTING TERMS AND DETERMINATIONS. (a) Except as otherwise expressly provided herein, all accounting terms used herein shall be interpreted, and all financial statements and certificates and reports as to financial matters required to be delivered to NACC hereunder shall be prepared, in accordance with generally accepted accounting principles applied on a consistent basis. All calculations made for the purposes of determining compliance with the terms of this Agreement shall (except as otherwise expressly provided herein) be made by application of generally accepted accounting principles applied on a consistent basis. (b) KREG shall deliver to NACC at the same time as the delivery of any annual or quarterly financial statement under Section 5.1 hereof a description in reasonable detail of any material variation between the application of accounting principles employed in the preparation of such statement and the application of accounting principles employed in the preparation of the immediately preceding annual or quarterly financial statements, and reasonable estimates of the difference between such statements arising as a consequence thereof. (c) To enable the ready and consistent determination of compliance with the covenants set forth in Section 6 hereof, KREG will not change the last day of its fiscal year from December 31, or the last days of the first three 20 fiscal quarters in each of its fiscal years from March 31, June 30 and September 30, respectively. Section 2. TERMS OF THE LETTER OF CREDIT FACILITY. 2.1 ISSUANCE OF THE LETTER OF CREDIT. Subject to the terms and conditions of this Agreement, NACC agrees that upon its receipt of written request by KREG following the entering of a judgment in favor of Abex and WTI in the Abex Tax Litigation, NACC will cause the LOC Issuer to issue and deliver to the Beneficiary, the Letter of Credit in an amount of up to $25,000,000 (the "STATED AMOUNT"), which amount shall equal the amount of the Bond. Subject to the preceding sentence, the Letter of Credit shall be issued and delivered to Beneficiary concurrently with the Beneficiary's delivery of the Bond in the Stated Amount to the applicable court in connection with the Appellate Action. 2.2 EXPIRATION OF THE LETTER OF CREDIT. The Letter of Credit will expire in accordance with its terms upon the date which is the earlier to occur of (i) December 31, 1996 (the "INITIAL EXPIRY DATE") and (ii) the date on which the Letter of Credit terminates or is terminated by NACC pursuant to the terms hereof. In the event that KREG delivers to NACC a notice on or before the 90th day preceding the Initial Expiry Date, which notice requests an extension of the Initial Expiry Date, then, so long as the Maturity Date has not then occurred and NACC has not terminated the Letter of Credit pursuant to the terms hereof, on or before the Initial Expiry Date, NACC shall allow the Letter of Credit to be extended in accordance with its terms or cause the LOC Issuer (or another bank with a minimum long-term unsecured debt rating equal or better than the rating assigned to the LOC Issuer as of the date hereof by Standard and Poor's Rating Group) to issue a substitute Letter of Credit in a form substantially the same as the Letter of Credit issued on the Date of Issuance, which substitute Letter of Credit will expire in accordance with its terms upon the earliest to occur of (i) the Maturity Date, (ii) the first anniversary following the Initial Expiry Date and (iii) the date on which the Letter of Credit terminates or is terminated by NACC pursuant to the terms hereof. Notwithstanding any of the foregoing, if the Letter of Credit expires on a date that is not a Business Day, then the expiration date shall be deemed to be the first Business Day following such date. In the event that KREG fails or is unable to extend the Initial Expiry Date in accordance with this Section 2.2, then NACC shall be deemed to have delivered a Termination Notice to KREG and KREG shall be deemed to have received such Termination Notice as 21 of the thirtieth (30th) day preceding the Initial Expiry Date, and the Letters of Credit shall terminate on the Initial Expiry Date. 2.3 DRAWS. (a) The Beneficiary shall have the right to Draw upon the Letter of Credit pursuant to the terms of the Bond Agreement, which shall provide that the Beneficiary shall only be entitled to Draw an amount equal to the amount the Beneficiary is required to pay under the Bond pursuant to a demand, writ of execution or levy in connection with the Appellate Action plus an amount equal to the Beneficiary's costs for which it is entitled to be reimbursed by KREG under the Bond Agreement, which amount shall be paid to the Beneficiary by the LOC Issuer on the third (3rd) Business Day following the LOC Issuer's receipt of the Drawing Certificate (as defined in the Letter of Credit) with respect to such Draw. (b) The Letter of Credit shall provide that the Beneficiary shall have the right to Draw upon the Letter of Credit on or before the thirtieth (30th) day after the Beneficiary receives a Termination Notice from NACC. (c) Upon the occurrence of any Draw on the Letter of Credit, (i) KREG shall be obligated to reimburse NACC in accordance with the terms hereof, (ii) the Letter of Credit shall immediately terminate notwithstanding the fact that the Draw may have been in an amount less than the Stated Amount and (iii) KREG shall execute and deliver to NACC a promissory note (the "REIMBURSEMENT NOTE") in the form of Exhibit D-1 attached hereto and in the original principal amount of the Draw. 2.4 MANDATORY PARTIAL REPAYMENT OF DRAW (a) Upon the occurrence of a Draw, KREG shall promptly (but in any event within three days) pay to NACC an amount equal to (i) $7,500,000 plus (ii) the sum of all NACC Share Deposits theretofore deposited into the KREG Securities Account. (b) In the event that KREG fails to pay such amount to NACC within three days following the occurrence of a Draw, then NACC shall be entitled to direct the "Financial Intermediary" (as defined in the Securities Account Agreement) to cause all "Collateral" (as defined in the Securities Account Agreement) then held in or on behalf of the KREG Securities Account to be 22 immediately liquidated and disbursed to NACC; provided, however, that in the event that such disbursements yield a sum of less than (i) $7,500,000 plus (ii) the sum of all NACC Share Deposits theretofore deposited into the KREG Securities Account, then KREG shall pay to NACC within one Business Day thereafter the difference between the sum of such NACC Share Deposits and the amount actually yielded by the liquidation of the KREG Securities Account. (c) NACC shall apply all amounts received pursuant to subsections (a) and (b) above against KREG's Reimbursement Obligations with respect to such Draw and shall reimburse the LOC Issuer for the amount of such Draw. 2.5 LETTER OF CREDIT DRAWS; LIABILITY OF NACC. (a) Neither NACC, the LOC Issuer nor any of their respective officers or directors shall be liable or responsible for (a) the use which may be made of the Letter of Credit or for any acts or omissions of the Beneficiary and any transfer in connection therewith; (b) the validity, sufficiency or genuineness of documents presented under the Letter of Credit, or of any endorsement(s) thereon, even if such documents should in fact prove to be in any or all respects invalid, insufficient, fraudulent or forged; (c) payment by the LOC Issuer against presentation of documents which do not comply with the terms of the Letter of Credit, including failure of any documents to bear any reference or adequate reference to the Letter of Credit; or (d) any other circumstances whatsoever in making or failing to make payment under the Letter of Credit, except only that KREG shall have a claim against NACC for acts or events described in the immediately preceding clauses (a) through (d), and NACC shall be liable to KREG, to the extent, but only to the extent, of any direct, as opposed to consequential, damages suffered by KREG which KREG proves were caused by (i) the LOC Issuer's willful misconduct or gross negligence in determining whether documents presented under the Letter of Credit comply with the terms of the Letter of Credit or (ii) the LOC Issuer's willful failure or gross negligence in failing to pay under the Letter of Credit after the presentation to it by the Beneficiary of a sight draft and certificate strictly complying with the terms and conditions of the Letter of Credit. In furtherance and not in limitation of the foregoing, the LOC Issuer may accept documents that appear on their face to be in order, without responsibility for further investigation, regardless of any notice or information to the contrary. (b) Neither NACC nor the LOC Issuer shall be liable or responsible in any respect for (a) any error, omission, interruption or delay in 23 transmission, dispatch or delivery of any message or advice, however transmitted, in connection with the Letter of Credit or (b) any action, inaction or omission which may be taken by it in good faith in connection with the Letter of Credit. KREG further agrees that any action taken or omitted by NACC or the LOC Issuer under or in connection with the Letter of Credit or the related draft or documents, if done in good faith without gross negligence, shall be effective against KREG as to the rights, duties and obligations of NACC and the LOC Issuer and shall not place NACC or the LOC Issuer under any liability to KREG. 2.6 UNCONDITIONAL OBLIGATION. Except as otherwise expressly provided to the contrary in Section 2.5 hereof, the Reimbursement Obligations of KREG under this Agreement shall be absolute, unconditional and irrevocable, and shall be performed strictly in accordance with the terms of this Agreement, under all circumstances whatsoever, including, without limitation, the following circumstances: (a) the Bond Agreement or any of the Loan Documents (other than the Letter of Credit) proves to be forged, fraudulent, invalid, unenforceable or insufficient in any respect; (b) any amendment or waiver (other than an amendment or waiver consented to by NACC) of, or any consent (other than by NACC) to departure from, the Bond Agreement or the Loan Documents (other than in accordance with the provisions hereof); (c) the existence of any claim, setoff, defense or other rights which KREG may have at any time against the Beneficiary or any permitted transferee of the Letter of Credit (or any persons or entities for whom the Beneficiary or any such transferee may be acting), NACC, or any other person or entity, or any dispute between or among NACC, Beneficiary or KREG, or any claim whatsoever of KREG against NACC or the Beneficiary, or any transferee, whether in connection with the Bond Agreement, the Loan Documents or any unrelated transaction; (d) the existence of any claim, setoff, defense or other rights which the Beneficiary may have at any time against KREG, NACC, the LOC Issuer or any other person or entity, or any claim whatsoever of the Beneficiary against NACC, the LOC Issuer or KREG, whether in connection with the Bond Agreement, the Loan Documents or any unrelated transaction; 24 (e) any demand presented under the Letter of Credit (or any endorsement thereon), and honored by the LOC Issuer without gross negligence or willful misconduct, proving to be forged, fraudulent, invalid, unenforceable or insufficient in any respect or any statement therein being inaccurate in any respect whatsoever; or (f) the use to which the Letter of Credit or the proceeds of any Draw thereon may be put or any acts or omission of the Beneficiary in connection therewith. Section 3. SETTLEMENT OF TAX LITIGATION. 3.1 SETTLEMENT LOAN. In the event that KREG, Abex and WTI enter into a settlement agreement (the "SETTLEMENT AGREEMENT"), pursuant to which (i) Abex and WTI agree to dismiss, with prejudice as to all parties, the Abex Tax Litigation, (ii) all of the parties to the Tax Dispute execute mutual general releases as to the Abex Tax Dispute, (iii) the Bond is fully released by the court or is never issued, and (iv) KREG's total gross payment obligation (the "SETTLEMENT AMOUNT") does not exceed $25,000,000, then: (a) NACC shall be released from its obligation to cause the issuance of the Letter of Credit or the Letter of Credit shall immediately terminate and the Beneficiary shall return the Letter of Credit to the LOC Issuer; and (b) KREG shall have the right to borrow from NACC and NACC shall lend to KREG an amount not to exceed the amount by which the Settlement Amount exceeds the greater of (i) $7,500,000 plus the sum of all NACC Share Deposits theretofore deposited into the KREG Securities Account or (ii) the then outstanding balance of the KREG Securities Account as the time such loan is disbursed in accordance with the terms hereof (the "SETTLEMENT LOAN"), provided that all proceeds of the Settlement Loan are applied solely to the Settlement Amount. 3.2 RELEASE OF KREG SECURITIES ACCOUNT. Upon the making of the Settlement Loan hereunder, KREG and NACC agree that the KREG Securities 25 Account at the time of the making of the Settlement Loan shall be released from NACC's Liens hereunder and under the Construction Loan Agreement. 3.3 SETTLEMENT NOTE. The Settlement Loan shall be evidenced by a single promissory note made by KREG, substantially in the form of EXHIBIT D-2 attached hereto (the "SETTLEMENT NOTE"). Section 4. SUCCESS IN ABEX TAX LITIGATION. In the event that the Delaware Chancery Court enters a judgment in connection with the Abex Tax Litigation (prior to any appeal of an earlier judgment in connection with the Abex Tax Litigation) which is either in favor of KREG or awards Abex and WTI damages in an amount less than or equal to the sum of (i) $7,500,000 plus (ii) the sum of all NACC Share Deposits theretofore deposited into the KREG Securities Account, then in such event NACC shall be relieved of its obligations to fund the Settlement Loan and cause the issuance of the Letter of Credit, all of the Collateral pledged to secure the Reimbursement Obligations shall be Released from the Lien of the Security Documents (provided that such Release shall have no effect on the Lien of the security documents on the collateral pledged to secure KREG's and Signal's obligations under the Construction Loan Documents) and this Agreement shall terminate and be of no further force or effect. Section 5. FEES AND OTHER LETTER OF CREDIT PAYMENTS. 5.1 INVESTMENT BANKING FEE. Concurrently with the execution hereof, KREG shall pay to NSI an investment banking fee for investment banking services rendered in connection with this Agreement equal to $468,750. Such fee shall be paid to NSI by wire transfer to its account with Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: NSI, Account Number: 198-2122, Reference: Koll Real Estate Group. 5.2 LETTER OF CREDIT FEES. KREG hereby unconditionally agrees to pay to NACC an annual fee (collectively, the "LETTER OF CREDIT FEES"), payable quarterly in advance commencing on the Closing Date, calculated at the rate of 2 1/4% per annum on (i) $25,000,000 prior to the issuance of the Letter of Credit or (ii) the Stated Amount following the issuance of the Letter of Credit, together with interest on such Letter of Credit Fees from the date payment thereof is due until paid at a rate per annum equal to the Post-Default Rate. The Letter of Credit Fees 26 shall be payable in advance, commencing on the Closing Date and thereafter on each March 1, June 1, September 1, and December 1 thereafter until the Letter of Credit is terminated or NACC is released from its obligation to cause the issuance of the Letter of Credit and, on a PRO RATA basis upon such termination or release. Such fee shall be computed on the basis of actual days elapsed for a year consisting of 360 days. 5.3 DRAW AND LOAN FEES. KREG hereby unconditionally agrees to pay to NACC on demand (i) a Draw or Settlement Loan fee equal to 1 1/2% of the Repayment Amount and (ii) the amount of any taxes (other than any taxes measured by or based upon the overall net income of NACC imposed by any jurisdiction having control over NACC), fees and charges required to be paid by NACC from and after the date hereof or any other reasonable out-of-pocket costs or expenses whatsoever incurred by NACC in connection with any payment made by NACC under or with respect to the Letter of Credit or the Settlement Loan, as to which amounts NACC shall notify KREG in writing, together with interest on such amounts referred to in the immediately preceding clauses (i) and (ii) from the date such payment is due in the case of such amounts referred to in such clause (i) and from the date of payment specified in such notice in the case of such amounts referred to in such clause (ii) (which shall be not earlier than five (5) Business Days after the effective date of such notification), in either case until paid at a rate per annum equal to the Post-Default Rate. Section 6. INCREASED COSTS. If any law, regulation or change in any law or regulation adopted after the Closing Date or in the interpretation thereof or any ruling, decree, judgment, guideline, directive or recommendation (whether or not having the force of law) by any regulatory body, court, central bank or any administrative or governmental authority charged or claiming to be charged with the administration thereof (including, without limitation, a request or requirement that affects the manner in which NACC or the LOC Issuer allocates capital resources to its commitments, including its obligations hereunder or under the Letter of Credit or in connection therewith) shall either: RED impose upon, modify, require, make or deem applicable to NACC or the LOC Issuer any reserve requirement, special deposit requirement, insurance assessment or similar requirement against or affecting the Letter of 27 Credit, or (ii) subject NACC or the LOC Issuer to any tax, charge, fee, deduction or withholding of any kind whatsoever in connection with the Letter of Credit or change the basis of taxation of NACC or the LOC Issuer (other than a change in the rate of tax based on the overall net income of NACC or the LOC Issuer), or (iii) impose any condition upon or cause in any manner the addition of any supplement to or increase of any kind to NACC's or the LOC Issuer's capital or cost base for issuing, maintaining or participating in the Letter of Credit that results in an increase in the capital requirement supporting the Letter of Credit, or (iv) impose upon, modify, require, make or deem applicable to NACC or the LOC Issuer any capital requirement, increased capital requirement or similar requirement, such as the deeming of the Letter of Credit to be an asset held by NACC or the LOC Issuer for capital adequacy calculation or other purposes (including, without limitation, a request or requirement that affects the manner in which NACC or the LOC Issuer allocates capital resources to its commitments including its obligations hereunder or under the Letter of Credit), and the result of any events referred to in (i), (ii), (iii) or (iv) above shall be to increase the actual cost in any way to NACC or the LOC Issuer of issuing or maintaining the Letter of Credit or to reduce the amounts payable by KREG hereunder or reduce the rate of return on capital, as a consequence of the issuing or maintaining or participating in the Letter of Credit, to a level below that which NACC or the LOC Issuer could have achieved but for such events; then and in such event, KREG shall within ten (10) Business Days after written demand therefor by NACC (together with reasonable evidence of such costs and the events causing such costs to be incurred) immediately pay to NACC from time to time as specified by NACC all such additional amounts as shall be sufficient to compensate NACC and the LOC Issuer for all such increased actual costs and/or reduced payments and/or reduced rate of return together with interest at the Post-Default Rate on each such amount from the tenth (10th) Business Day after demand therefor to the date of payments, all as certified by NACC in said written notice to KREG. Such certification shall be conclusive and binding on the parties hereto, absent manifest 28 error. Section 7. PAYMENTS AND PREPAYMENTS. 7.1 REPAYMENT OF DRAW OR SETTLEMENT LOAN. Subject to the prepayment provisions set forth in Section 7.4 hereof, KREG will pay to NACC an amount equal to the amount of the Draw or Settlement Loan (less amounts received by NACC pursuant to Section 2.4 hereof) (the "REPAYMENT AMOUNT") together with all interest, fees and charges due thereon, on the Maturity Date. 7.2 INTEREST. After a Draw or the making of the Settlement Loan and prior to the Maturity Date, interest on the Repayment Amount shall be payable in arrears, on each Interest Payment Date, at the Effective Rate. Notwithstanding the foregoing, KREG will pay to NACC interest at the applicable Post-Default Rate on any principal of the Draw or Settlement Loan and (to the fullest extent permitted by law) on any other amount payable by the Borrower hereunder or under the other Loan Documents, which shall not be paid in full when due (whether at stated maturity, by acceleration or otherwise), for the period from and including the due date thereof (or the date on which any applicable notice or cure period expires) to but excluding the date the same is paid in full. 7.3 METHOD AND TERMS FOR PAYMENTS. (a) (i) All payments made by KREG (other than those fees to be paid pursuant to Sections 5 and/or 7.5 hereof) or otherwise in connection with the Loan Documents shall be made to NACC to its account with Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: Nomura Asset Capital Corporation, Account Number: 091-0944, Reference: Koll Real Estate Group, in lawful money of the United States of America and in funds immediately available on or prior to 3:00 p.m. (New York City time) on the date such payment is due. Any such payments received after 3:00 p.m. (New York City time) on any day will be deemed to have been received on the next succeeding Business Day. (ii) All payments of fees made by KREG pursuant to Sections 5 and/or 7.5 hereof shall be made to NACC to its account with Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: NACC Clearance Account, Account Number: 109-2525, Reference: Koll Real Estate Group, in lawful money of the United States of America and in funds immediately available on or prior to 3:00 p.m. (New York City time) on the date such payment is due. 29 Any such payments received after 3:00 p.m. (New York City time) on any day will be deemed to have been received on the next succeeding Business Day. (b) If any payment hereunder becomes due and payable on a day other than a Business Day, unless sooner paid such payment shall be extended to the next succeeding Business Day and interest thereon shall be payable at the then applicable rate during such extension. (c) The Letter of Credit and Settlement Loan fees and interest payable hereunder shall be calculated on the basis of actual days elapsed for a year consisting of 360 days. Any change in the interest rate on any amounts remaining unpaid by KREG hereunder resulting from a change in LIBOR Base Rate shall become effective as of the opening of business on the day on which such change in LIBOR Base Rate shall become effective. In no event shall the amount of interest payable under this Agreement exceed the maximum amount permitted by applicable law. (d) Whenever a payment is due to NACC under this Agreement, KREG shall be deemed to have made such payment at the time such payment is received by NACC. 7.4 MANDATORY PREPAYMENTS. In the event that KREG or any of its Affiliates elects to sell any portion of the Collateral Property in accordance with the Signal Guaranty or the Construction Loan Documents (which sales shall be referred to herein as "PERMITTED SALES"), then with respect to any Permitted Sale, eighty percent (80%) of all Net Cash Proceeds from such Permitted Sale (the "NACC SHARE") shall be paid to NACC at the closing of such Permitted Sale and applied as follows: (i) first, if a Draw has occurred or a Settlement Loan has been made hereunder NACC Share shall be paid to NACC at the closing of such sale and applied against the Repayment Amount, together with all interest, fees and charges due thereon, in such order and priority as NACC may determine in its sole and absolute discretion; (ii) then, the remaining balance of NACC Share shall be paid to NACC and applied against any and all amounts owing under the Construction Loan Documents, if any, in such order and priority as NACC may determine in its sole and absolute discretion, and (iii) then, any remaining balance of NACC Share shall be deposited into the KREG Securities Account and immediately invested in accordance with the terms of the Securities Account Agreement. 7.5 OPTIONAL PREPAYMENTS. 30 (a) KREG shall have the right to prepay the Repayment Amount at any time and from time to time, in whole or in part, provided that KREG shall give NACC prior written notice of each such prepayment (the "PREPAYMENT NOTICE"), which Prepayment Notice shall (i) state the amount of the Repayment Amount to be prepaid (which shall be an amount not less than $1,000,000) and the date of the prepayment (which shall be an Interest Payment Date) and (ii) be irrevocable and effective only if received by NACC not later than 3:00 p.m. New York time at least ten (10) Business Days prior to the prepayment date designated in the Prepayment Notice. Except with respect to any mandatory prepayment made pursuant to Section 7.4 hereof, in connection with any prepayment of a Draw or Settlement Loan, KREG shall pay to NACC a prepayment fee equal to two percent (2%) of the prepayment amount and any expenses payable under Section 8.3 hereof. (b) Notwithstanding anything to the contrary herein, in the event that the amount to be paid to the Beneficiary pursuant to a Draw on the Letter of Credit hereunder is paid to the Beneficiary by a party other than NACC prior to the payment on such Draw by the LOC Issuer, then (i) notwithstanding anything to the contrary herein or in the Letter of Credit, the Letter of Credit shall immediately terminate and (ii) upon such payment to the Beneficiary, KREG shall pay to NACC a prepayment fee equal to two percent (2%) of the Stated Amount. Section 8. LIBOR BORROWINGS AND ILLEGALITY. 8.1 LIMITATIONS ON LIBOR BORROWINGS. Notwithstanding anything herein to the contrary, if, on or prior to any determination of the LIBOR Base Rate hereunder, NACC determines (which determination shall be conclusive) that quotations of interest rates for the deposits referred to in the definition of "LIBOR Base Rate" in Section 1.1 hereof are not available, then the applicable rate shall be the rate per annum which NACC reasonably determines to be either (i) the arithmetic mean (rounded upwards if necessary to the nearest whole multiple of 1/32%) of the United States dollar lending rates for a one (1) month period that leading New York City banks selected by NACC are quoting, on the relevant determination date, to the principal London offices of at least two of the following banks: Bank of Tokyo Ltd., Barclay's Bank plc, National Westminster Bank plc and Bankers Trust Company or (ii) if NACC cannot determine such arithmetic mean, the lowest United States dollar lending rate for a one (1) month period that leading New York 31 City banks selected by NACC are quoting on such determination date to leading European banks. 8.2 ILLEGALITY. Notwithstanding any other provision of this Agreement, in the event that it becomes unlawful for NACC to honor its obligation to make or maintain the Settlement Loan or loan pertaining to any Draw under the Letter of Credit, then NACC shall promptly notify KREG thereof and NACC's obligation to fund the Settlement Loan or any Draw shall be suspended until such time as NACC may again make and maintain such loans; provided, however, that if such illegality is based upon NACC's inability to fund or maintain LIBOR based loans, then the Effective Rate shall be the Prime Rate plus 200 Basis Points for so long as NACC is prevented from funding or maintaining LIBOR based loans. 8.3 COMPENSATION. KREG shall pay to NACC, upon the request of NACC, such amount or amounts as shall be sufficient (in the reasonable opinion of NACC) to compensate it (and any assignee or participant) for any loss, cost or expense which NACC reasonably determines are attributable to LIBOR breakage costs resulting from any payment or prepayment of any amounts due hereunder for any reason (including, without limitation, a prepayment resulting from the acceleration of the such amounts pursuant to Section 15 hereof) on a date other than an Interest Payment Date. Section 9. CLOSING CONDITIONS. 9.1 DELIVERIES PRIOR TO THE CLOSING DATE. On or before the Closing Date, KREG shall have delivered to NACC each of the following: (a) CORPORATE ACTION. Certified copies of the charter and by- laws of KREG and Signal and all corporate action taken by KREG and Signal approving the Loan Documents and any and all future borrowings by KREG hereunder and all other Loan Documents to which KREG or Signal is a party (including, without limitation, a certificate setting forth the resolutions of the Boards of Directors of KREG and Signal adopted in respect of the transactions contemplated hereby). (b) INCUMBENCY. A certificate of KREG and Signal in respect of each of the officers (i) who is authorized to sign on its behalf this Agreement, the Note and all other Loan Documents to which KREG or Signal is a party and (ii) who will, until replaced by another officer or officers duly authorized for 32 that purpose, act as its representative for the purposes of signing documents and giving notices and other communications in connection with the Loan Documents and the transactions contemplated thereby (and NACC may conclusively rely on such certificate until it receives notice in writing from KREG or Signal, as applicable, to the contrary). (c) REIMBURSEMENT GUARANTIES. The Reimbursement Guaranties, duly executed and delivered by the Guarantors. (d) SECURITY DOCUMENTS AND DELIVERIES. All of the Security Documents, duly executed and delivered by KREG and Signal, as applicable, together with all of the documents, instruments and certificates to be delivered to NACC pursuant to the Security Documents on or before the Closing Date, including, without limitation, the deposit of $7,500,000 into the KREG Securities Account in accordance with the terms of the Securities Account Agreement. (e) FINANCIALS. A certificate of a senior officer of KREG attaching thereto financial statements of KREG together with a certificate of such senior officer to the effect that such information is accurate to the best knowledge of KREG and such senior officer. (f) OPINION OF COUNSEL TO KREG AND THE GUARANTORS. An opinion of counsel(s) to KREG and the Guarantors with respect to (i) the enforceability of the Loan Documents against KREG and the Guarantors, as applicable, and (ii) such other matters as NACC may reasonably request and otherwise in form and substance and from counsel reasonably satisfactory to NACC. (g) INSURANCE. Certificates of insurance evidencing the existence of all insurance required to be maintained by KREG and its Affiliates pursuant to the Loan Documents and the designation of NACC as the loss payee thereunder to the extent required by the Loan Documents, such certificates to be in such form and contain such information as is specified in the Loan Documents. (h) ENVIRONMENTAL AUDIT. Evidence reasonably satisfactory to NACC that, except as otherwise disclosed to NACC in writing in the Bolsa Chica environmental impact report or the surface use agreement prior to the Closing Date and except for Excluded Hazardous Materials, (a) there are no pending or threatened claims, suits, actions or proceedings arising out of or relating to the existence of any Hazardous Materials at, in, on or under any 33 Collateral Property or the Bolsa Chica Project, (b) each Collateral Property and the Bolsa Chica Project is in full compliance with all applicable Environmental Laws, (c) no Hazardous Materials exist at, in, on or under any Collateral Property or the Bolsa Chica Project, except in compliance with applicable Environmental Laws, (d) KREG and its Subsidiaries have complied (or has made arrangements to comply) with the recommendations of all environmental consultant(s) referred to in this subparagraph with respect to the Collateral Property, and (e) all Hazardous Materials have been removed from each proposed Collateral Property to the extent required by applicable law. Such evidence shall include, without limitation, (i) an updated environmental audit as to each of the Collateral Properties (which shall include, without limitation, Phase I environmental studies and, if recommended by the consultant who prepared the Phase I study and if NACC shall reasonably request, Phase II environmental studies), reasonably satisfactory, in form and substance, to NACC, conducted and certified by a qualified, independent environmental consultant licensed by the State of California, which reports shall include a statement that all required Environment-related approvals from all governmental and quasi-governmental authorities having jurisdiction with respect to the Collateral Properties, if any, have been obtained and (ii) such other environmental reports, inspections and investigations as NACC shall, in its reasonable discretion, require, prepared, in each instance, by engineers or other consultants reasonably satisfactory to NACC. All such audits, approvals, reports, inspections and investigations shall be paid for by KREG and shall be satisfactory, in form and substance, to NACC. (i) PROJECT BUDGETS. Project budgets and development schedules for each Collateral Property for the two-year period following the Closing Date, in form and substance reasonably satisfactory to NACC. (j) MATERIAL CONTRACTS. Certified copies of all material contracts and agreements (collectively, "MATERIAL CONTRACTS") that (i) relate to a Collateral Property, including, without limitation, all material construction and service contracts and management agreements covering or affecting each Collateral Property and all permits, approvals and licenses issued with respect to each Collateral Property, but excluding any contract, agreement, permit approval or license which may be terminated upon no more than thirty (30) days notice without penalty or payment or (ii) are required to be filed as an exhibit to KREG's periodic reports under or in accordance with the requirements of the Securities and Exchange Act of 1934, as amended, and specifically requested by NACC in writing prior to the Closing Date. 34 (k) PROPERTY CONDITION REPORT. To the extent available, reports covering the geologic and soils condition of each Collateral Property, which reports shall have been prepared, in each instance, by an engineer or other professional reasonably satisfactory to NACC. (l) TAX ASSESSMENT. Evidence that each Collateral Property is assessed separate and apart from any other Property for local property tax and subdivision purposes. (m) OTHER DOCUMENTS. Such other documents relating to the transactions contemplated hereby as NACC or counsel to NACC may reasonably request. (n) FEES AND EXPENSES. Evidence (including, without limitation, payment instructions given by KREG) that (1) all fees and expenses payable to NACC or NSI hereunder, to the extent then due and payable, have been paid in full, and (2) all recording charges required to be paid in connection with the execution, delivery or recording of the Signal Security Documents as well as all title premiums and other title and survey charges have been paid in full. Section 10. CONDITIONS PRECEDENT TO ISSUANCE OF THE LETTER OF CREDIT AND THE MAKING OF THE SETTLEMENT LOAN. 10.1 LETTER OF CREDIT DELIVERIES. On or before the Date of Issuance, KREG shall have delivered to NACC each of the following: (a) KREG CERTIFICATE. A certificate, executed by a duly authorized officer of KREG, dated as of the Date of Issuance, certifying the matters set forth in clauses (a) and (b) of Section 10.3 hereof. (b) CERTIFICATE REGARDING BOND AGREEMENT. A certificate, executed by a duly authorized officer of KREG, dated the Date of Issuance, to the effect that all of the conditions precedent to the issuance of the Bond under the Bond Agreement to be fulfilled by KREG shall have been fulfilled and that simultaneously with the issuance of the Letter of Credit by NACC, the Bond shall be duly authorized, executed and delivered in accordance with the Bond Agreement. 35 (c) BOND AGREEMENT. The Bond Agreement substantially in the form of EXHIBIT E attached hereto, duly executed and delivered by KREG and the Beneficiary. (d) RE-AFFIRMATION OF REIMBURSEMENT GUARANTIES. A letter (in form and substance reasonably acceptable to NACC) addressed to NACC and executed by each of the Guarantors, pursuant to which each of the Guarantors reaffirms that the Reimbursement Guaranty executed by such Guarantor is in full force and effect and reaffirms and remakes all of its representations, warranties, covenants and waivers contained therein as of the Date of Issuance (except for representations and warranties expressly made or deemed to be made as of a specific date (which representations and warranties shall be expressly stated to be true and correct on and as of such specific date when made again on the Date of Issuance)). (e) GUARANTIES BY SUBSIDIARIES. A Guaranty (in substantially the form of the Reimbursement Guaranties) given by each direct Wholly-Owned Subsidiary which (i) is not then a Guarantor and (ii) has assets the fair value of which exceed its liabilities. 10.2 SETTLEMENT LOAN DELIVERIES. On or before the date that the Settlement Loan is funded, KREG shall have delivered to NACC each of the following: (a) SETTLEMENT NOTE. The Settlement Note in the original principal amount of the Settlement Loan, executed by a duly authorized officer of KREG, dated as of the date of the making of the Settlement Loan. (b) SETTLEMENT AGREEMENT. A fully executed original Settlement Agreement. (c) KREG CERTIFICATE. A certificate, executed by a duly authorized officer of KREG, dated as of the Date of Issuance, certifying the matters set forth in clauses (a) and (b) of Section 10.3 hereof. (d) RE-AFFIRMATION OF REIMBURSEMENT GUARANTIES. A letter (in form and substance reasonably acceptable to NACC) addressed to NACC and executed by each of the Guarantors, pursuant to which each of the Guarantors reaffirms that the Reimbursement Guaranty executed by such Guarantor is in full force and effect and reaffirms and remakes all of its representations, warranties, cove- 36 nants and waivers contained therein as of the Date of Issuance (except for representations and warranties expressly made or deemed to be made as of a specific date (which representations and warranties shall be expressly stated to be true and correct on and as of such specific date when made again on the Date of Issuance)). (e) GUARANTIES BY SUBSIDIARIES. A Guaranty (in substantially the form of the Reimbursement Guaranties) given by each direct Wholly-Owned Subsidiary which (i) is not then a Guarantor and (ii) has assets the fair value of which exceed its liabilities. 10.3 OTHER CONDITIONS. In addition to the other conditions set forth herein, the obligation of NACC to cause the LOC Issuer to issue the Letter of Credit on the Date of Issuance or to make the Settlement Loan shall be subject to fulfillment of the following conditions precedent on or before the Date of Issuance or the date of the making of the Settlement Loan, as the case may be, in a manner reasonably satisfactory to NACC and its counsel: (a) NO DEFAULT. No Event of Default shall have occurred and be continuing under any of the Loan Documents and no default shall have occurred and be continuing with respect to Sections 15(a), (j), (k) and (l) hereof. In addition, no default shall have occurred and be continuing with respect to Section 15(d) hereof to the extent that such default would have a material adverse effect on the financial condition of KREG or the Guarantors or the value of the Collateral. (b) REPRESENTATIONS. The representations and the warranties made by KREG in this Agreement or the other Loan Documents and made by the Guarantors in the Reimbursement Guaranties and the Security Documents shall be true and complete in all material respects on and as of the Date of Issuance with the same force and effect as if made on and as of such date. (c) ACCOMMODATION DOCUMENTS. KREG and the Guarantors shall have executed and delivered to NACC such documents and agreements and taken such action including, without limitation, executing such amendments or supplements to the Loan Documents, which in the reasonable discretion of NACC, are necessary or appropriate so that NACC shall not (as determined in the sole discretion of NACC) be required to qualify to do business in or obtain any licenses or authorization in any jurisdiction in which any Collateral Property is located. 37 (d) OTHER LEGAL MATTERS. All other legal matters pertaining to the authorization, execution and delivery of the Loan Documents, and any other documents or instruments required to be delivered pursuant to or in connection herewith shall be reasonably satisfactory to NACC and its counsel. (e) NO ADVERSE CHANGE. No material adverse change (other than changes which may result from the Abex Tax Litigation or with respect to litigation or administrative proceedings challenging the Orange County Board of Supervisors Certification of the Environmental Impact Report and approval of the local coastal plan, each dated on or about December 14, 1994, shall have occurred in the condition (financial or otherwise) of KREG between the date of KREG's most recent 10-Q quarterly filing with the Securities and Exchange Commission and the Date of Issuance, and on or prior to the Date of Issuance no material transactions or obligations (not in the ordinary course of business) shall have been entered into by KREG or subsequent to the date of such quarterly filing. No material adverse change shall have occurred in the condition of the Collateral Properties from that set forth in the most recent appraisals and engineering reports delivered to NACC with respect thereto. Except for the Abex Tax Disputes, no Assessment including, without limitation, any Assessment resulting from the Henley Facilities Audit, has been made, filed, or otherwise assessed against KREG, any of its Affiliates, the Collateral, or any of the property, assets or revenues of KREG. (f) ESTABLISHMENT OF CONSTRUCTION FUNDS. Signal shall have (i) established with NACC or the City of Escondido and/or such other political subdivisions and utility authorities with jurisdiction over the Eagle Crest Project, one or more construction funds (collectively, the "CONSTRUCTION FUNDS") into which Signal shall have deposited $5,000,000 in the aggregate (in addition to any Initial Draw Proceeds to be deposited therein pursuant to the terms of the Construction Loan Agreement and such Construction Fund) and Signal shall have executed and delivered to NACC an Assignment of Construction Fund Accounts and Agreements with respect to each Construction Fund so established (other than with respect to any Construction Fund established with NACC); or (ii) shall have deposited such $5,000,000 into the Eagle Crest Securities Account pursuant to the terms of the Construction Loan Agreement and the Securities Account Agreement, in addition to any other amounts to be deposited therein pursuant to the terms hereof, or of the Construction Loan Agreement or the Securities Account Agreement. 38 (g) OTHER ASSURANCES. NACC shall receive evidence reasonably satisfactory to NACC that all necessary action required to be taken in connection with the authorization, execution, issuance, delivery and performance of the Bond Agreement, the Loan Documents and any other documents and instruments required to be delivered pursuant to or in connection with the Bond Agreement, the Loan Documents or the transactions contemplated hereby or thereby, has been taken. (h) FEES AND EXPENSES. Evidence that (1) all reasonable fees and expenses payable to NACC or NSI hereunder, to the extent then due and payable, have been paid in full, and (2) all fees and charges required to be paid in connection with the Signal Security Documents and the Securities Accounts have been paid in full. 10.4 REVIEW AND APPROVALS. Notwithstanding anything to the contrary contained in Sections 10.1, 10.2 or 10.3 hereof, to the extent that NACC shall have a right of approval with respect to any condition precedent to the issuance of the Letter of Credit, NACC shall not unreasonably withhold, condition or delay such approval. Upon receipt of a request from KREG pursuant to Section 2.1 hereof asking NACC to cause the issuance of the Letter of Credit, each of the parties shall act diligently to complete all deliveries and reviews as soon as possible so as to comply with all legal requirements relating to the time within which the Bond must be delivered to the applicable court. Section 11. REPRESENTATIONS AND WARRANTIES. In order to induce NACC to enter into this Agreement and to cause the LOC Issuer to issue the Letter of Credit provided for in this Agreement, KREG hereby represents and warrants, as of the date hereof and as of the Date of Issuance and as of the date that any Settlement Loan is funded, as follows: 11.1 CORPORATE EXISTENCE. KREG (i) is a corporation that was duly organized and is validly existing under the laws of the jurisdiction of incorporation, (ii) has all the requisite corporate power and all material government licenses, authorizations, consents and approvals necessary to own its assets and carry on its businesses as it is now being conducted; and (iii) is qualified to do business in all jurisdictions in which the nature of the business conducted makes such qualification necessary, except where the failure of any of the foregoing would not have a material adverse effect on the value of the Collateral or the financial condition of KREG or the Guarantors. 39 11.2 FINANCIAL STATEMENTS. (a) All financial data with respect to KREG, the Guarantors, or the Collateral heretofore delivered to NACC in writing is true, complete and correct in all material respects and accurately represents the financial condition of the Persons covered thereby in all material respects and the Collateral as of the date set forth therein. There has been no material adverse change in the financial condition of KREG or the value of the Collateral since the date of such data. To the knowledge of KREG, after due inquiry, neither KREG nor any of its Subsidiaries has incurred any obligation or liability, contingent or otherwise, not reflected in such financial data or not otherwise disclosed to NACC in writing prior to the Closing Date, which might materially adversely affect its financial condition or the value of the Collateral. (b) The line item on the Signal Financial Statement designated as $89,422,000 for "Other liabilities" for the nine month period ending on September 30, 1994 includes approximately $1,000,000 of pension and litigation reserves and approximately $88,422,000 of deferred tax liabilities (the "DEFERRED TAX AMOUNT"), which deferred tax amount represents deferred income taxes which will become due only upon the entitlement and sale of the Bolsa Chica Project, based on the difference between Signal's tax basis in such property and its financial statement basis for such property. No portion of the Deferred Tax Amount shall be due or owing prior to a sale of all or any portion of the Bolsa Chica Project with respect to which the sale price exceeds Signal's tax basis for the property so sold. Upon the consummation of any such sale, Signal's tax liability in connection with such sale shall not exceed Signal's effective tax rate multiplied by the amount by which the sale price of the property sold exceeds Signal's tax basis in such property. 11.3 MATERIAL LITIGATION. Except as set forth on EXHIBIT F attached hereto, there are no legal or arbitral proceedings or any proceedings by or before any governmental or regulatory authority or agency, now pending or (to the knowledge of KREG) threatened against KREG or any of the Collateral which, if adversely determined, could have a material adverse effect on the financial condition of KREG or the Guarantors or a material adverse effect on the value of the Collateral. The November 8, 1994 letter from Joseph Thomas at Brobeck, Phleger & Harrison to Rand April at Skadden, Arps, Slate, Meagher & Flom and the November 16, 1994 letter from Raymond Pacini at KREG to Allan Mutchnik at 40 Skadden, Arps, Slate, Meagher & Flom, and each of the attachments thereto, contain a true and reasonable assessment of KREG's liability with respect to the Abex Tax Litigation. 11.4 NO BREACH. None of the execution and delivery of this Agreement or any other Loan Document to which KREG is a party, the consummation of the transactions herein and therein contemplated and compliance with the terms and provisions hereof and thereof will conflict with or result in a breach of, or require any consent (except such consents as have been obtained) under the charter or by-laws of KREG, or any applicable law or regulation, or any order, writ, injunction or decree of any court or governmental authority or agency, or any agreement or instrument to which KREG is a party or by which it is bound or is subject, or constitute a default under any such agreement or instrument, or (except for the Liens arising under the Security Documents) result in the creation or imposition of any Lien upon any of the revenues or assets of KREG or any of its Subsidiaries pursuant to the terms of any such agreement or instrument. 11.5 CORPORATE ACTION. KREG has all necessary corporate power and authority to execute, deliver and perform its obligations under this Agreement and the other Loan Documents to which KREG is a party; and the execution, delivery and performance by KREG of this Agreement and the other Loan Documents to which it is a party have been duly authorized by all necessary corporate action on the part of KREG. 11.6 APPROVALS. No authorizations, approvals or consents of, and no filings or registrations with, any governmental or regulatory authority or agency are necessary for the execution, delivery or performance by KREG of this Agreement and the other Loan Documents to which it is a party or for the validity or enforceability thereof, except to the extent that the failure to obtain or to make such authorizations, approvals, consents, filings or registrations would not have a material adverse effect on KREG's financial condition or the value of the Collateral. 11.7 MARGIN STOCK. KREG is not engaged principally, or as one of its important activities, in the business of extending credit for the purpose, whether immediate, incidental or ultimate, of buying or carrying margin stock and no part of the proceeds of any Draw will be used to buy or carry any margin stock. 41 11.8 ERISA. The Guarantors, KREG and the ERISA Affiliates have fulfilled their respective obligations under the minimum funding standards of ERISA and the Code with respect to each Plan and are in compliance in all material respects with the presently applicable provisions of ERISA and the Code, and have not incurred any liability to the PBGC or any Plan or Multiemployer Plan (other than to make contributions in the ordinary course of business). 11.9 TAXES. KREG and each of its Affiliates have filed all United States Federal income tax returns and all other material tax returns which are required to be filed (and, where KREG or any of its Affiliates has been a member of a consolidated group, the parent of such consolidated group has filed all such returns) and all such returns are true, complete and correct in all material respects. All Taxes due pursuant to such returns or pursuant to any assessment have been paid, except as disclosed to NACC in writing prior to the Closing Date, the Date of Issuance, or the date of any disbursement of the Settlement Loan. The charges, accruals and reserves on the books of KREG and each of its Affiliates in respect of Taxes are, in the opinion of KREG, adequate. No deficiency or adjustment for any Taxes has been threatened, proposed, asserted or assessed against KREG, or any its Affiliates, or the Collateral, or against any other Person to whom KREG or its Affiliates may have an indemnification, reimbursement, contribution or similar obligation, except as disclosed to NACC in writing prior to the Closing Date, the Date of Issuance, or the date of any disbursement of the Settlement Loan. KREG has disclosed to NACC that it is under audit by the IRS for the 1989 tax year (hereinafter referred to as the "HENLEY FACILITIES AUDIT"). KREG shall diligently contest any Assessment or proposed Assessment arising out of or relating to the Henley Facilities Audit. KREG shall retain independent counsel, reasonably acceptable to NACC (and Brobeck, Phleger & Harrison is hereby deemed acceptable by NACC), to represent it in connection with the Henley Facilities Audit and KREG has the right of approval with respect to any agreement, resolution, stipulation, or other settlement with respect to the Henley Facilities Audit. The Lien of the Mortgage and the Lien of the Security Documents securing the Reimbursement Obligations shall have priority over any tax lien levied by the IRS in connection with any Assessment, including any Assessment resulting from the Henley Facilities Audit. 11.10 INVESTMENT COMPANY ACT. KREG is not an "investment company", or a company "controlled" by an "investment company", within the meaning of the Investment Company Act of 1940, as amended. 42 11.11 CAPITALIZATION. Except for (i) KREG's Series A Convertible Redeemable Preferred Stock, (ii) options issuable or exercisable under KREG's 1993 Stock Option / Stock Issuance Plan and all predecessor plans exercisable in the aggregate for 15,000,000 shares of Class A Common Stock and Series A Convertible Preferred Stock and (iii) warrants issued to Kathryn G. Thompson and J. Harold Street exercisable in the aggregate for 2,000,000 shares of Class A Common Stock, KREG does not have outstanding any other capital stock or securities convertible into or exchangeable for capital stock of KREG nor any right to subscribe for or to purchase, or any options for the purchase of, or any agreements providing for the issuance (contingent or otherwise) of, or any calls, commitments or claims of any character relating to, capital stock of KREG or any securities convertible into or exchangeable for capital stock of KREG. Upon maturity in accordance with the terms of the Indentures governing KREG's 12% Senior Subordinated Pay-In-Kind Debentures Due March 15, 2002, and KREG's 12% Subordinated Pay-In-Kind Debentures Due March 15, 2002 (collectively, the "SUBORDINATED DEBENTURES"), the Subordinated Debentures are payable at the option of KREG in shares of Class A Common Stock. The Subordinated Debentures are in all respects subject and subordinate to the Loan Documents and the Construction Loan Documents, to the Liens created hereby and thereby, to the payment obligations hereunder and thereunder, and the Indebtedness arising under the Loan Documents and the Construction Loan Documents constitutes "Senior Debt" and "Senior Indebtedness" under the Subordinated Indentures. 11.12 EMPLOYEES. KREG has no employees other than its corporate officers. 11.13 SOLVENCY. (a) None of the transactions contemplated by the Loan Documents will be or have been made with an actual intent to hinder, delay or defraud any present or future creditors of KREG and KREG will not be rendered insolvent by such transactions or will have received fair and reasonably equivalent value in good faith for the grant of the Liens created by the Security Documents. KREG is able to pay its debts as they become due, including contingent obligations reasonably likely to become due. (b) The fair value of KREG's assets exceeds and, immediately following the funding of the Loan and the consummation of the other transactions contemplated to take place simultaneously therewith, will exceed, KREG's 43 liabilities, including, without limitation, subordinated, unliquidated, disputed and contingent liabilities. The fair value of KREG's assets is and, immediately following the funding of the Loan, will be greater than KREG's liabilities, including, without limitation, the maximum amount of its contingent liabilities on its debts as such debts become absolute and matured. KREG's assets do not and, immediately following the funding of the Loan and the consummation of the other transactions contemplated to take place simultaneously therewith, will not, constitute unreasonably small capital to carry out its business as conducted or as proposed to be conducted. KREG does not intend to, and believes that it will not, incur debts and liabilities (including, without limitation, contingent liabilities) beyond its ability to pay such debts as they mature (taking into account the timing and amounts of cash to be received by KREG and the amounts to be payable on or in respect of obligations of KREG). 11.14 INSURANCE. KREG will keep insured by financially reputable insurers all property of a character usually insured by parties engaged in the same or similar business similarly situated against loss or damage of the kinds and in the amounts customarily insured against by such parties and carry such other insurance as is usually carried by such parties. 11.15 CONTRACTS. KREG has delivered to NACC a schedule and description of each Material Contract (including all amendments thereto) to which KREG, the Guarantors or any other Subsidiary of KREG (other than the KGT Affiliates) is a party and the information set forth in such schedule is correct and complete in all material respects as of the date thereof. A correct and complete copy of each such Material Contract (including all such amendments) has been provided to NACC and each such Material Contract is unmodified and in full force and effect and neither KREG nor, to KREG's knowledge, any other party to any Material Contract is in default (or with the giving of notice or the passage of any applicable cure period would be in default) thereunder (other than any defaults which, if uncured, would not have a material adverse effect on the value of the applicable Collateral and KREG has no knowledge of the existence of any other such material agreements with respect to any of the Collateral Properties or the Bolsa Chica Project. 11.16 EXEMPT SUBSIDIARIES. Each of the Exempt Subsidiaries either (i) has no assets or (ii) has liabilities which exceed the fair value of its assets. 44 11.17 KREG CONSOLIDATED TAX GROUP. Signal and SBC are both members of the KREG Consolidated Tax Group, and pursuant to the terms of the Tax Sharing Agreements and Section 1.1502-6(a) of the Federal Income Tax Regulations, Signal and SBC are each severally liable for the Federal income tax liability of the KREG Consolidated Tax Group for the 1988 and 1989 tax years, including, without limitation, for those Taxes which are the subject of the Abex Tax Disputes, and Signal and SBC will each derive substantial benefit from NACC's agreement to cause the issuance of the Letter of Credit and to make the Settlement Loan. 11.18 OBLIGATORY DISBURSEMENT AGREEMENT. This Agreement constitutes an obligatory disbursement agreement under Section 6323(c)(3) of the Code. 11.19 FULL DISCLOSURE. To the best knowledge of KREG, no information contained in this Agreement, the other Loan Documents, the financial statements, the appraisals or any written statement furnished by or on behalf of KREG which has previously been delivered to NACC, contains any untrue statement of a material fact or omits to state a material fact necessary to make the statements contained herein or therein not materially misleading in light of the circumstances under which made. Section 12. AFFIRMATIVE COVENANTS OF KREG. KREG agrees that so long as any of the Loan Documents are in effect and until all Reimbursement Obligations shall have been paid in full, KREG shall do the following: 12.1 FINANCIAL STATEMENTS. KREG shall deliver or cause to be delivered to NACC: (a) as soon as available and in any event within 60 days after the end of each quarterly fiscal period of each fiscal year of KREG, unaudited consolidated and consolidating statements of income, retained earnings and changes in financial position of KREG for such period and for the period from the beginning of the respective fiscal year to the end of such period, and the related consolidated and consolidating balance sheet as at the end of such period, setting forth in each case in comparative form the corresponding consolidated figures for the corresponding period in the preceding fiscal year, accompanied by a certificate of a senior financial officer of KREG, which certificate shall state that said financial statements fairly present the consolidated and consolidating financial 45 condition and results of operations, as the case may be, of KREG in accordance with generally accepted accounting principles, consistently applied, as at the end of, and for, such period (subject to normal year-end audit adjustments); (b) as soon as available and in any event within 105 days after the end of each fiscal year of KREG, consolidated and consolidating statements of income, retained earnings and changes in financial position of KREG for such year and the related consolidated and consolidating balance sheets as at the end of such year, setting forth (after 1994) in each case in comparative form the corresponding consolidated and consolidating figures for the preceding fiscal year, and accompanied by an opinion thereon of independent certified public accountants of recognized national standing, which opinion shall state that said consolidated financial statements fairly present the consolidated and consolidating financial condition and results of operations of KREG as at the end of, and for, such fiscal year; (c) promptly upon their becoming available, copies of all registration statements and regular periodic reports, if any, which KREG or the Guarantors shall have filed with the Securities and Exchange Commission (or any governmental agency substituted therefor) or any national securities exchange; (d) promptly upon the mailing thereof to the stockholders of KREG, copies of all financial statements, reports and proxy statements so mailed, if any; (e) as soon as possible, and in any event within ten days after KREG knows or has reason to know that any of the events or conditions specified below with respect to any Plan or Multiemployer Plan have occurred or exist, a statement signed by a senior financial officer of KREG setting forth details respecting such event or condition and the action, if any, which the Guarantors, KREG or its ERISA Affiliate proposes to take with respect thereto (and a copy of any report or notice required to be filed with or given to PBGC by the Guarantors, KREG or an ERISA Affiliate with respect to such event or condition): (i) any reportable event, as defined in Section 4043(b) of ERISA and the regulations issued thereunder, with respect to a Plan, as to which PBGC has not by regulation waived the requirement of Section 4043(a) of ERISA that it be notified within 30 days of the occurrence of such event (provided that a failure to meet the minimum funding standard of Sec- 46 tion 412 of the Code or section 302 of ERISA shall be a reportable event regardless of the issuance of any waivers in accordance with Section 412(d) of the Code); (ii) the filing under Section 4041 of ERISA of a notice of intent to terminate any Plan or the termination of any Plan; (iii) the institution by PBGC of proceedings under Section 4042 of ERISA for the termination of, or the appointment of a trustee to administer, any Plan, or the receipt by the Guarantors, KREG or any ERISA Affiliate of a notice from a Multiemployer Plan that such action has been taken by PBGC with respect to such Multiemployer Plan; (iv) the complete or partial withdrawal by the Guarantors, KREG or any ERISA Affiliate under Section 4201 or 4204 of ERISA from a Multiemployer Plan, or the receipt by the Guarantors, KREG or any affiliate of notice from a Multiemployer Plan that it is in reorganization or insolvency pursuant to Section 4241 or 4245 of ERISA or that it intends to terminate or has terminated under Section 4041A of ERISA; and (v) the institution of a proceeding by a fiduciary of any Multiemployer Plan against the Guarantors, KREG or any ERISA Affiliate to enforce Section 515 of ERISA, which proceeding is not dismissed within 30 days; (f) promptly after KREG knows that any Default has occurred, a written notice of such Default describing the same in reasonable detail and, together with such notice or as soon thereafter as possible, a description of the action that KREG has taken and proposes to take with respect thereto; and (g) from time to time such other information regarding the business, affairs or financial condition of the Guarantors, KREG or any of their respective Affiliates (including, without limitation, any Plan or Multiemployer Plan and any reports or other information required to be filed under ERISA) and such additional statements, reports, projections, budget and other information regarding the Collateral as NACC may reasonably request. KREG will furnish to NACC, at the time it furnishes each set of financial statements pursuant to paragraphs (a) or (b) above, a certificate of a senior financial officer of KREG to the effect that no default has occurred and is continuing (or, if 47 any default has occurred and is continuing, describing the same in reasonable detail and describing the action that KREG has taken and proposes to take with respect thereto). 12.2 NET WORTH. KREG shall at all times maintain a net worth of no less than Seventy Million Dollars ($70,000,000) (the "Minimum Net Worth Amount"). As used herein the "net worth" of KREG shall be calculated by subtracting the amount of any and all liabilities of KREG, whether direct or indirect, including, without limitation, any unliquidated, disputed and contingent liabilities, from the book value (as set forth in KREG's Financial Statements) of those assets held directly or indirectly by KREG; provided, however, that any and all interest of KREG in SBC and the Bolsa Chica Project, together with related deferred taxes, and liabilities related to the Subordinated Debentures, shall be excluded from the calculation of KREG's assets and liabilities for purposes of calculating the Minimum Net Worth Amount. 12.3 LITIGATION, ETC. KREG will promptly give to NACC notice of (a) all legal or arbitral proceedings, and of all proceedings by or before any governmental or regulatory authority or agency, and any material development in respect of such legal or other proceeding affecting KREG or the Collateral except proceedings which, if adversely determined, would not have a material adverse effect on the financial condition of KREG or the value of any of the Collateral and (b) any written proposal known to KREG by any public authority to acquire all or any portion of the Collateral. 12.4 CORPORATE EXISTENCE, ETC. KREG will (i) preserve and maintain its corporate existence and all of its material rights, privileges and franchises; comply with the requirements of all applicable laws, rules, regulations and orders of governmental or regulatory authorities if failure to comply with such requirements would materially and adversely affect the financial condition, operations, business or prospects taken as a whole of KREG, (ii) except as disclosed in writing to NACC prior to the Closing Date or contested in good faith with adequate reserves therefor, pay and discharge all taxes, assessments and governmental charges or levies imposed on it or on its income or profits or on any of its property prior to the date on which penalties attach thereto; and (iii) maintain all of its properties used or useful in its business in good working order and condition, ordinary wear and tear excepted; and permit representatives of NACC, during normal business hours and upon reasonable prior notice, to examine, copy and make extracts from its books and records, to inspect its properties, and to discuss its 48 business and affairs with its officers, all to the extent reasonably requested by NACC. 12.5 INSURANCE. KREG will keep insured by financially sound and reputable insurers all property of a character usually insured by parties engaged in the same or similar business similarly situated against loss or damage of the kinds and in the amounts customarily insured against by such parties and carry such other insurance as is usually carried by such parties and as required in accordance with the terms of the Loan Documents. 12.6 EAGLE CREST INFRASTRUCTURE COSTS. (a) In order to provide funds for Eagle Crest Project infrastructure costs in excess of $10,000,000, KREG shall, or shall cause Signal to, deposit an aggregate amount of $2,000,000 (the "ADDITIONAL CONSTRUCTION DEPOSIT AMOUNT") into the Construction Funds; provided, however, that until the applicable Construction Fund has been established, KREG shall, or shall cause Signal to, deposit (in accordance with subsection (b) below) the Additional Construction Deposit Amount directly into the Eagle Crest Securities Account. Notwithstanding the foregoing, in the event that the cost of the Eagle Crest Project infrastructure is reasonably expected by KREG and/or Signal to exceed $12,000,000, then KREG shall, or shall cause Signal to, promptly (but in no event prior to such time as KREG would be required to deposit the Additional Construction Deposit Amount pursuant to subsection (b) below) deposit funds equal to such excess into the applicable Construction Fund (or the Eagle Crest Securities Account if such Construction Fund has not then been established) and such excess amounts shall be treated as "Additional Construction Deposit Amounts" hereunder and under the Securities Account Agreement. (b) On or before the earliest to occur of (i) the date on which funds in excess of the Initial Draw Proceeds of $5,000,000 and the additional $5,000,000 deposited in the Construction Funds by KREG and/or Signal pursuant to this Agreement or the Construction Loan Agreement are needed to pay for Eagle Crest Project infrastructure costs or (ii) the date on which a re-Draw is funded pursuant to Section 6.2(g) of the Construction Loan Agreement or (iii) January 30, 1996, KREG shall, or shall cause Signal to, deposit into the applicable Construction Fund, if then established, or, if not, the Eagle Crest Securities Account, the Additional Construction Deposit Amount, which amount shall be disbursed from such fund or account in accordance with the terms of the agreements 49 governing such fund or account. 12.7 GUARANTIES BY EXEMPT SUBSIDIARIES. In the event that at any time prior to the Maturity Date a direct Wholly-Owned Subsidiary of KREG (i) is not then a Guarantor and (ii) has assets the fair value of which exceed its liabilities, KREG shall promptly cause such first tier subsidiary to execute and deliver to NACC a Guaranty (in substantially the form of the Reimbursement Guaranties). 12.8 BOLSA CHICA PROJECT MORTGAGE. From and after July 1, 1996, unless the Henley Facilities Audit has been satisfactorily resolved, and provided that at least an aggregate principal amount of $10,000,000 of principal amount is then outstanding under the Loan Documents and/or the Construction Loan Documents (inclusive of the Stated Amount in the event that the Letter of Credit is then in existence), and in recognition of the substantial benefit which SBC receives from the agreement of NACC to cause the issuance of the Letter of Credit and to make the Settlement Loan, NACC may direct KREG to cause SBC to deliver to NACC a deed of trust for the Bolsa Chica Project (the "BOLSA CHICA MORTGAGE"). (a) DUE DILIGENCE. In the event that NACC elects to obtain the Bolsa Chica Mortgage, then KREG shall cause SBC to: (b) PRELIMINARY TITLE REPORT. SBC shall cause the Title Company to deliver to NACC a preliminary title report (the "PTR") issued by the Title Company, together with legible copies of all documents referenced therein. (c) ENVIRONMENTAL AUDIT. SBC shall deliver to NACC (i) an updated environmental audit as to the Bolsa Chica Project (which shall include, without limitation, Phase I environmental studies and, if recommended by the consultant who prepared the Phase I study and if NACC shall reasonably request, Phase II environmental studies), reasonably satisfactory, in form and substance, to NACC, conducted and certified by a qualified, independent environmental consultant licensed by the State of California, which reports shall include a statement that all required Environment-related approvals from all governmental and quasi-governmental authorities having jurisdiction with respect to the Bolsa Chica Project, if any, have been obtained and (ii) such other environmental reports, inspections and investigations as NACC shall, in its reasonable discretion, require, prepared, in each instance, by engineers or other consultants reasonably satisfactory to NACC. All such audits, approvals, reports, inspections and investigations shall be paid for 50 by SBC and/or KREG and shall be reasonably satisfactory, in form and substance, to NACC. (d) DUE DILIGENCE REVIEW. NACC shall conduct its due diligence review with respect to the Bolsa Chica Project, which review may include, without limitation, a review of the PTR, surveys, leases, service contracts, options, entitlements, existing approvals, environmental impact reports, financial and operating statements, engineering and geological reports, environmental assessments, plans and specifications, market and feasibility studies and all other items relating to the Bolsa Chica Project which NACC and its agents and representatives deem reasonably necessary to review in connection with obtaining a Lien upon the Bolsa Chica Project. At all reasonable times during the period of such due diligence, NACC, its agents and representatives shall be entitled to (i) enter onto the Bolsa Chica Project (accompanied, at SBC's option, by a representative of SBC) on reasonable notice to SBC to perform inspections and tests of the Bolsa Chica Project and (ii) examine and copy any and all plans, specifications, books and records maintained by SBC or its agents relating to the Bolsa Chica Project for the three most recent full calendar years and the current calendar year. (e) COSTS AND EXPENSES. KREG and SBC shall pay any and all reasonable costs and expenses, including, without limitation, all reasonable attorneys' fees, charges and disbursements and reasonable consultants' fees, charges and disbursements arising or incurred in connection with NACC's due diligence on the Bolsa Chica Project, regardless of any satisfactory resolution of the Henley Facilities Audit prior to the time that the Bolsa Chica Mortgage is (or would be) delivered. (f) DELIVERIES. From and after September 1, 1996, unless the Henley Facilities Audit has been satisfactorily resolved, NACC may direct SBC to execute and deliver to the Trustee for the benefit of NACC, the Bolsa Chica Mortgage. In connection with the delivery of the Bolsa Chica Mortgage, SBC shall additionally deliver to NACC the following: (g) FINANCIALS. A certificate of a senior officer of SBC attaching thereto financial statements of SBC, together with a certificate of such senior officer to the effect that such information is accurate to the best knowledge of SBC and such senior officer. 51 (h) CORPORATE ACTION. Certified copies of the charter and by- laws of SBC and all corporate action taken by SBC in approving the Bolsa Chica Mortgage, then Loan Documents and any and all future borrowings by KREG hereunder (including, without limitation, a certificate setting forth the resolutions of the Boards of Directors of SBC adopted in respect of the transactions contemplated hereby). (i) INCUMBENCY. A certificate of SBC in respect of each of the officers (i) who is authorized to sign on its behalf the Bolsa Chica Mortgage and (ii) who will, until replaced by another officer or officers duly authorized for that purpose, act as its representative for the purposes of signing documents and giving notices and other communications in connection with the Bolsa Chica Mortgage (and NACC may conclusively rely on such certificate until it receives notice in writing from KREG to the contrary). (j) SECURED GUARANTY. A secured guaranty, duly executed and delivered by SBC, in substantially the form of the Signal Guaranty, guarantying KREG's Reimbursement Obligations. (k) OPINION OF COUNSEL TO SBC. An opinion of counsel(s) to SBC with respect to (i) the enforceability of the Bolsa Chica Mortgage and (ii) such other matters as NACC may reasonably request and otherwise in form and substance and from counsel reasonably satisfactory to NACC. (l) BOLSA CHICA MORTGAGE. A duly executed, acknowledged and recorded first priority deed of trust in substantially the form of the Mortgages, which shall constitute a valid first mortgage lien on the fee simple title to the Bolsa Chica Project and which shall secure all of the Reimbursement Obligations, subject only to the liens shown on the Bolsa Chica Owner's Title Policy, Permitted Exceptions, and such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as shall be reasonably approved by NACC. (m) TITLE INSURANCE. A policy or policies of title insurance (collectively, the "BOLSA CHICA TITLE POLICIES"), each on forms of and issued by the Title Companies, showing fee simple title vested in SBC and insuring the first priority of the Liens created under the Bolsa Chica Mortgage in an amount equal to not less than the Maximum Loan Amount, subject only to the liens shown on the Bolsa Chica Owner's Title Policy, Permitted Exceptions, and such defects, liens, 52 encumbrances, assessments, security interests, restrictions, easements and other title exceptions as are reasonably satisfactory to NACC. Such Bolsa Chica Title Policies shall also contain such endorsements and affirmative insurance provisions as NACC may reasonably require, including, but not limited to, a tie- in endorsement with respect to the Collateral Properties. In addition, KREG shall have paid (or caused to be paid) to the Title Companies all expenses and premiums of the Title Companies in connection with the issuance of such Title Policies and an amount equal to the recording fees payable in connection with recording the Mortgages in the appropriate county land offices. (n) INSURANCE. Certificates of insurance evidencing the existence of all insurance required to be maintained by SBC pursuant to the Loan Documents and the designation of NACC as the loss payee thereunder to the extent required by the Loan Documents, such certificates to be in such form and contain such information as is specified in the Loan Documents. (o) UCC FINANCING STATEMENTS. UCC-1 financing statements (in form and substance reasonably acceptable to NACC), or amendments thereto, if applicable, covering fixtures and personal property owned by SBC, and affixed to, or used in connection with, the Bolsa Chica Project, in each case appropriately completed and duly executed, acknowledged and filed in the appropriate land offices. (p) PROJECT BUDGETS. Project budgets and development schedules for the Bolsa Chica Project for the eighteen (18) month period following the date that the Bolsa Chica Mortgage is recorded, in form and substance reasonably satisfactory to NACC. (q) SEARCHES. Copies of the UCC filing searches, tax lien searches, judgment, real estate tax searches and municipal department searches setting forth any and all building violations (if available) conducted in respect of SBC in all relevant jurisdictions and in Orange County, California demonstrating, as of a date not more than thirty (30) days prior to the recordation of the Bolsa Chica Mortgage, the existence of no other financing statements with respect to SBC or the Bolsa Chica Project. (r) MATERIAL CONTRACTS. Certified copies of all material contracts and agreements (collectively, "BOLSA CHICA MATERIAL CONTRACTS") relating to SBC or the Bolsa Chica Project, including, without limitation, all material con- 53 struction and service contracts and management agreements covering or affecting SBC or the Bolsa Chica Project and all permits, approvals and licenses issued with respect to SBC or the Bolsa Chica Project, but specifically not including any contract, agreement, permit, approval or license which may be terminated upon no more than thirty (30) days notice without penalty or payment. (s) PROPERTY CONDITION REPORTS. To the extent available, reports covering the geologic and soils condition of the Bolsa Chica Project, which reports shall have been prepared, in each instance, by an engineer or other professional reasonably satisfactory to NACC. (t) FEES AND EXPENSES. Evidence that (1) all fees and expenses payable to NACC, including, without limitation, the fees and expenses referred to in Section 13.3 hereof, to the extent then due and payable, have been paid in full, and (2) all filing or recording charges required to be paid in connection with the execution, delivery or recording of the Bolsa Chica Mortgage as well as all title premiums and other title charges have been paid in full. Section 13. NEGATIVE COVENANTS OF KREG. Except as permitted by the Loan Documents or the Construction Loan Documents or necessary to consummate the transactions permitted thereby, KREG agrees that so long as this Agreement is in effect or the Letter of Credit is outstanding and until all Reimbursement Obligations shall have been paid in full: 13.1 PROHIBITION AGAINST FUNDAMENTAL CHANGES. (a) Except as otherwise expressly permitted hereunder or under the other Loan Documents or Construction Loan Documents, neither KREG nor any of its Subsidiaries (other than the KGT Affiliates) will enter into any transaction of sale, transfer, merger or consolidation or amalgamation of its ownership interests, or (except with respect to the Exempt Subsidiaries) liquidate, wind up or dissolve itself (or suffer any liquidation or dissolution). (b) Neither KREG nor it Subsidiaries (other than the KGT Affiliates) will acquire any business or assets from, or capital stock of, or be a party to any acquisition of, any Person except for (a) purchases of non-real property inventory and other assets to be used in the ordinary course of business, (b) Investments permitted under the Securities Account Agreement, and (c) purchases of real property or companies involved in the development, entitlement 54 or construction of residential housing or commercial projects ("ASSET PURCHASES"), provided, however, that such Asset Purchases shall be made through special purpose Subsidiaries and shall not exceed $2,500,000 per year in the aggregate (inclusive of all Quick Flip Transaction deposits and acquisitions as hereinafter described). (c) Subject to Signal's right to effect Permitted Sales in accordance with the Construction Loan Agreement, neither KREG nor any of its Subsidiaries (other than the KGT Affiliates) will engage in any Asset Sales, in one transaction or a series of transactions, whether to Affiliates of KREG or otherwise; provided, however, that KREG or its Subsidiaries may engage in Asset Sales with respect to (i) any non-real property inventory or other assets sold or disposed of in the ordinary course of business; (ii) obsolete or worn-out property, tools or equipment no longer used or useful in its business so long as the amount thereof sold in any single fiscal year by KREG or its Subsidiaries shall not have a fair market value in excess of $50,000 in aggregate; (iii) the Wentworth Project; (iv) Quick Flip Transactions; and (v) any other assets (other than the Collateral or the Bolsa Chica Project) having an aggregate value of $2,500,000 or less per year as to any one transaction or series of transactions. (d) Notwithstanding anything to the contrary in this Section 13.1, KREG or any of its Subsidiaries shall have the right to (i) enter into agreements to purchase real property with the intent to sell such property to an unaffiliated third party concurrently with the closing of such purchase (any such transaction being referred to herein as a "QUICK FLIP TRANSACTION") and (ii) close such Quick Flip Transactions, provided that (1) immediately after the execution of the purchase agreement for such Quick Flip Transaction and prior to the closing of any such Quick Flip Transaction, the aggregate dollar amount of Asset Purchases for the then current year (inclusive of all amounts deposited by KREG or its Subsidiaries with the sellers in all then pending Quick Flip Transactions) does not exceed $2,500,000 per year and (2) where KREG or its Subsidiary is forced to acquire the subject Property because the sale to the unaffiliated third party fails to close concurrently with the acquisition, the aggregate dollar amount of Asset Purchases for the then current year (inclusive of the purchase price for such Property together with all amounts deposited by KREG or its Subsidiary with the sellers in then pending Quick Flip Transactions) does not exceed $2,500,000 per year. To the extent that KREG or its Subsidiary is able to sell a Property in the same year that it acquired such Property pursuant to a failed Quick Flip Transaction, then, for the purpose of determining the dollar cap applicable to Asset Purchases in such year 55 pursuant to this Section 13.1, the aggregate dollar amount of Asset Purchases for such year shall be reduced by the sale price of such Property. (e) Notwithstanding anything to the contrary herein or in the Loan Documents or Construction Loan Documents, in the event that KREG fails to obtain any forecast entitlements or approvals or satisfy any development targets or cash flow forecasts with respect to the Collateral Properties, all as set forth and projected on EXHIBIT C hereto, then eighty percent (80%) of the Net Cash Proceeds from any and all Asset Sales of KREG and each of its Subsidiaries (other than with respect to the Wentworth Project or Property owned by any KGT Affiliate) shall be invested in the KREG Securities Account. 13.2 LIMITATION ON LIENS. Neither KREG nor any of its Subsidiaries shall create, incur, assume or suffer to exist any Lien upon any of its property, assets or revenues, whether now owned or hereafter acquired, except the following Liens (referred to herein as "PERMITTED EXCEPTIONS"): (a) Liens imposed by any governmental authority for taxes, assessments or charges not yet delinquent; provided, however that in no event shall any Assessment or tax lien in connection with the Henley Facilities Audit be a Permitted Exception; (b) pledges or deposits under worker's compensation, unemployment insurance and other social security legislation; (c) deposits to secure the performance of bids, trade contracts (other than for borrowed money), leases, statutory obligations, surety and appeal bonds, performance bonds and other obligations of a like nature incurred in the ordinary course of business; (d) easements, rights-of-way, restrictions and other similar encumbrances incurred in the ordinary course of business and encumbrances consisting of zoning restrictions, easements, licenses, restrictions on the use of property or minor imperfections in title thereto which, in the aggregate, are not material in amount, and which do not in any case materially detract from the value of the property subject thereto or interfere with the ordinary conduct of the business of KREG in any material respect; 56 (e) Liens that encumber the Property of any KGT Affiliate, which are necessary or desirable to market and develop such Property; (f) Liens that encumber the Wentworth Project and that are necessary or desirable to market and develop the Wentworth Project; (g) Liens that are necessary to secure the Future Approvals for the Collateral Properties or the Bolsa Chica Project, provided that such Liens (i) do not secure any Indebtedness (except to the extent that (1) such Liens and the related Indebtedness relate solely to the implementation of wetlands restoration at the Bolsa Chica Project as set forth in the Bolsa Chica Environmental Impact Report and only encumber portions of the Bolsa Chica Project which constitutes wetlands or (2) such Lien and related Indebtedness relate solely to public infrastructure financing (such as special assessment district, Mello-Roos district or community facilities district financing) that are utilized to construct or install public infrastructure or facilities that are required as a condition of approval of the entitlements for either of the Collateral Properties or the Bolsa Chica Project and only encumber portions of the Collateral Properties or the Bolsa Chica Project upon which such Infrastructure or facilities shall be constructed or benefited by such construction), and (ii) do not, individually or in the aggregate, have a material adverse effect on the value of the property which they are to encumber, and (iii) are approved by NACC (but only to the extent that they are to encumber a Collateral Property), which approval shall not be unreasonably withheld, or conditioned, or delayed; (h) Liens arising under the Loan Documents or under the Construction Loan Documents; (i) Liens on equipment for Indebtedness incurred in accordance with Sections 13.3(c) or 13.3(h); (j) any other Liens approved by NACC in writing (which approval may be withheld in NACC's sole discretion); and (k) any extension, renewal or replacement of the foregoing; provided, however, that the Liens permitted hereunder shall not be spread to cover any additional Indebtedness or property (other than a substitution of like property). 57 13.3 INDEBTEDNESS. Neither KREG nor any of its Subsidiaries shall incur or suffer to exist any Indebtedness except: (a) Indebtedness to NACC under the Loan Documents and the Construction Loan Documents; (b) unsecured Indebtedness consisting of trade accounts payable (other than for borrowed money) incurred in the ordinary course of KREG's business which (i) are payable within 90 days of the date on which the invoice for such goods or services is delivered or (ii) to the extent not payable within 90 days, are in an aggregate principal amount not exceeding $50,000 at any time; (c) Indebtedness incurred in connection with KREG's purchase of equipment used in the ordinary course of KREG's business, which Indebtedness may be secured by a Lien on such equipment, provided that such Indebtedness may not exceed the purchase price of such equipment; (d) Indebtedness to the Bank of Boston incurred by Great Island Trust Partnership in connection with the Wentworth Project in an aggregate principal amount not exceeding $7,500,000; (e) Indebtedness secured by Liens permitted under Section 13.2 hereof. (f) Indebtedness incurred by any KGT Affiliate in connection with the acquisition, marketing, ownership, management, and development of any Property owned or acquired by a KGT Affiliate, provided that such Indebtedness is non-recourse to KREG, Signal and their respective Subsidiaries (other than KGT Affiliates); (g) The obligations of KGT Affiliates (which may be guaranteed by KREG) to make capital contributions to the AV Partnership in connection with the development of Property of KGT Affiliates, provided that such Indebtedness shall not exceed $10,000,000 in the aggregate; (h) Indebtedness incurred by a Subsidiary of KREG in connection with the acquisition of a company involved in the development, entitlement or construction of residential housing or commercial projects or in connection with a Quick Flip Transaction, or an Asset Purchase permitted 58 hereunder or build-to-suit transactions by KREG Operating Company or its Subsidiaries; provided that such Indebtedness is expressly non-recourse to KREG, Signal and the Guarantors and is not secured by any of the Collateral or the Bolsa Chica Project and provided further that NACC shall have consented to the incurrence of such Indebtedness, which consent shall not be unreasonably withheld, conditioned or delayed. (i) any extensions, renewals, replacements or refinancings of any of the foregoing; provided, however, that any such extension, renewal, replacement or refinancing shall not exceed in principal amount the principal amount of the Indebtedness being replaced or refinanced. 13.4 CORPORATE ACTIVITIES. (a) Except as provided in Section 13.1 hereof or as otherwise approved by NACC (in its sole and absolute discretion), neither KREG nor any of its Subsidiaries shall (i) purchase any real property, conduct any business other than that permitted under the respective articles of incorporation and by- laws of KREG and its Subsidiaries, or (ii) have any assets or liabilities other than assets or liabilities derived from or related to the Collateral or any other property owned by KREG or its Subsidiaries as of the date hereof. NACC's approval of any of the foregoing activities shall not be unreasonably withheld in connection with the exercise of Signal's existing option to purchase certain land from the Metropolitan Water District, provided that such option is not exercised by Signal unless and until all necessary and desirable entitlements have, in NACC's reasonable discretion, been obtained for the Bolsa Chica Project. (b) Except as permitted in the Loan Documents or the Construction Loan Documents, KREG shall (i) keep its own separate books and records, (ii) maintain its own bank accounts, (iii) keep its funds or other assets separate from the funds or other assets of its Subsidiaries and all other Persons, (iv) fund from its own assets all of its activities, expenses and liabilities, (v) pay its own operating expenses and liabilities from its own funds and will be adequately capitalized for such business purpose, (vi) observe all customary corporate or partnership procedures and formalities, (vii) in all dealings with the public, act under its own name and as a separate and distinct entity and (viii) maintain financial statements, records and books of account separate from those of its Subsidiaries and all other Persons. KREG shall hold periodic meetings of its board of directors, and will have officers who (when acting in their capacity as officers of such 59 corporation) act in such corporation's and KREG's best interests, all to the extent necessary to maintain the existence of KREG separate and apart from its Affiliates and all other Persons. The corporate charter of KREG provides that the board of directors of KREG will at all times consist of at least one director who is not a director, officer or employee of, or subject to control by, any of KREG's Subsidiaries or Affiliates. KREG shall always maintain at least four (4) outside directors and its Board of Directors shall always be composed with a majority of outside directors. (c) Prior to the date hereof, KREG has caused The Henley Group, Inc. to transfer $17,307,012 in cash or cash equivalent assets to KREG. KREG agrees that its shall use all of its cash and cash equivalent assets solely for the operation of its business and the business of Signal and the others Guarantors (but not for the business of any Exempt Guarantor or other Affiliate of KREG in excess of $500,000 during the term of this Agreement) in each instance in a manner consistent with the terms and conditions hereof and the other Loan Documents and shall invest the same only in investments permitted hereunder or under the Securities Account Agreement. (d) Notwithstanding the foregoing subsection 13.4 (c), KREG is permitted to make the $6,000,000 loan (the "AV LOAN") to AV Partnership provided that: (i) such loan is fully secured by a perfected pledge of the AV Partnership interests and/or the stock of the corporate general partners of AV Partnership, (ii) such loan shall be repaid on or before March 15, 1995, and (iii) the general partner of the AV Partnership shall be entitled and irrevocably committed to make a call for capital to be used for the specific purpose of repaying such loan on or before its maturity. The documents evidencing and relating to the AV Loan as listed on Exhibit H attached hereto shall not be amended or otherwise altered from the form in which such documents were approved by NACC without the prior written approval of NACC, which shall not be unreasonably withheld, conditioned or delayed. KREG hereby agrees that it shall immediately and diligently exercise any and all of its rights with respect to the AV Loan (including, without limitation the foreclosure of the partnership interests pledged therefor) upon the failure of the AV Partnership to repay the AV Loan in full by March 15, 1994. Upon the failure by KREG, in NACC's reasonable determination, to diligently exercise such rights, and in any event from and after May 15, 1994, KREG hereby appoints NACC as its agent and grants NACC the full power of attorney (coupled with an interest) and other power and authority to exercise, upon five (5) days prior written notice to KREG, each and every one of the rights of 60 KREG with respect to the AV Loan and the collateral therefor (the "AV COLLATERAL"). In the event that KREG obtains title to the AV Collateral, the AV Partnership shall be deemed a direct Wholly-Owned Subsidiary of KREG (and not a KGT Affiliate) for all purposes hereunder and under the other Loan Documents and the Construction Loan Documents and AV Partnership shall thereafter be deemed a "Guarantor" hereunder and KREG shall cause the AV Partnership to execute and deliver to NACC a Guaranty (in substantially the form of the Reimbursement Guaranties delivered concurrently herewith by the Guarantors). 13.5 TRANSACTIONS WITH AFFILIATES AND SHAREHOLDERS. Except as expressly permitted by or necessary or desirable to effect a transaction permitted by this Agreement or any other Loan Document or Construction Loan Document or is otherwise approved by NACC (which approval may be withheld in NACC's sole and absolute discretion) and except for existing agreements with Affiliates as set forth in KREG's 1993 10-K and September 30, 1994 10-Q reports or KREG's April 11, 1994 Proxy Statement filed with the Securities and Exchange Commission, KREG, shall not directly or indirectly: (a) make any Investment in an Affiliate; (b) dividend any funds or assets to an Affiliate or shareholder; (c) transfer, sell, lease, assign or otherwise dispose of any assets to an Affiliate or shareholder; (d) merge into or consolidate with or purchase or acquire assets from an Affiliate; or (e) enter into any other transaction directly or indirectly with or for the benefit of an Affiliate (including, without limitation, guarantees and assumptions of obligations of an Affiliate); provided, however, that (i) any Affiliate who is an individual may serve as a director, officer or employee of KREG and (ii) KGT Affiliates may acquire home sites at the Eagle Crest Project, provided that such acquisitions comply with Section 13.13 of the Construction Loan Agreement and, provided further, that no brokerage commissions or similar transaction costs are deducted from the Permitted Sale proceeds in calculating Net Cash Proceeds. 13.6 ADDITIONAL SUBSIDIARIES. Except as expressly permitted by or necessary or desirable to effect a transaction permitted by this Agreement or any other Loan Document, neither KREG nor any of its Subsidiaries (other than KGT Affiliates) shall form or acquire any other Subsidiaries without the prior written consent of NACC, which consent shall not be unreasonably withheld or delayed. Except with respect to KGT Affiliates, in the event that NACC shall permit a Person to become a Subsidiary of KREG, KREG shall (i) notify NACC promptly after such Person becomes a Subsidiary of KREG, (ii) execute and deliver to NACC a security agreement (in form and substance satisfactory to NACC) providing that all of the outstanding shares of capital stock or partnership units, as 61 applicable, of such Subsidiary shall be pledged to NACC as collateral security for the Loan, and deliver to NACC the certificate(s) representing such capital stock or partnership units, as applicable, together with instruments of assignment and transfer in such form as NACC may request, (iii) cause such Subsidiary to execute and deliver a security agreement (in form and substance satisfactory to NACC) granting to NACC a first priority security interest in all of its assets and to deliver proof of corporate action, incumbency of officers, opinions of counsel and other documents as NACC may reasonably request, and (iv) cause such Subsidiary to make such representations and warranties and undertake such obligations as NACC may reasonably request. 13.7 HENLEY FACILITIES AUDIT. Neither KREG nor any of its Affiliates shall enter into any agreement, resolution, stipulation, or other settlement with respect to the Henley Facilities Audit without the prior written consent of NACC, which shall not be unreasonably withheld as long as any such settlement does not adversely affect the priority of any of NACC's Liens or have a material adverse effect on the value of the Collateral or the financial condition of KREG, Signal or any of the Guarantors. KREG shall diligently contest any Assessment or proposed Assessment arising out of or relating to the Henley Facilities Audit. KREG shall keep NACC fully informed as to the status of the Henley Facilities Audit, including, without limitation, any material development in respect thereof. Section 14. ENVIRONMENTAL MATTERS. (a) REPRESENTATION AND WARRANTIES. KREG hereby represents and warrants that except as set forth in the reports heretofore delivered to NACC, the draft Environmental Impact Report for the Bolsa Chica Project and the Bolsa Chica Project Surface Use Agreement (collectively, the "ENVIRONMENTAL REPORTS") to KREG's best knowledge after due inquiry (i) KREG and each of its Subsidiaries which owns the Collateral Properties and the Bolsa Chica Project (which real property is hereinafter referred to as "OWNED REAL ESTATE") (x) is in compliance in all material respects with all applicable Environmental Laws, (y) has all material permits, licenses, approvals, rulings, variances, exemptions or other authorizations under applicable Environmental Laws to operate such property as presently conducted and, with respect to the Collateral Properties, as reasonably anticipated to be conducted, (z) has received no written communication, from a Governmental Authority or any other Person, alleging that KREG (or any of its Subsidiaries which owns Owned Real Estate (each such Subsidiary shall be referred to herein as a "REAL ESTATE SUBSIDIARY")) is not in full compliance with all Environmental Laws, and there are no events or circumstances, to KREG's knowl- 62 edge after due inquiry, that may prevent or interfere with such full compliance in the future, (ii) there is no Environmental Claim pending or, to KREG's best knowledge, threatened against KREG (or its Real Estate Subsidiaries, as applicable) or against any Person whose liability KREG (or its Real Estate Subsidiaries, as applicable) has or may have retained or assumed either contractually or as a matter of law that could have a material adverse affect on the value of the Collateral or the financial condition of KREG or any Real Estate Subsidiary, (iii) there are no past or present actions, activities, circumstances, conditions, events or incidents including, without limitation, the release, emission, discharge or disposal of any Hazardous Substance, that could form the basis of any Environmental Claim against KREG (or its Real Estate Subsidiaries, as applicable) that could have a material adverse affect on the value of the Collateral or the financial condition of KREG or any Real Estate Subsidiary, (iv) without in any way limiting the generality of the foregoing and except as disclosed in the Environmental Reports, (A) there are no sites on any Owned Real Estate in which KREG (or its Real Estate Subsidiaries, as applicable) has stored (except in full compliance with Environmental Laws), disposed or arranged for the disposal of Hazardous Substances, (B) there are no underground storage tanks located on any Owned Real Estate, (C) there is no asbestos contained in or forming a part of any improvement on any Owned Real Estate, (D) no polychlorinated biphenyl (PCBs) are used or stored on any Owned Real Estate, (E) all paint and painted surfaces existing within the interior and on the exterior of improvements located on any Owned Real Estate are not flaking, peeling, cracking, blistering, or chipping, and do not contain lead or are maintained in a condition that prevents exposure of young children to lead-based paint, as of the date hereof, and (F) there have been no claims against KREG or any of its Real Estate Subsidiaries or against any Person whose liability for such claim KREG or any of its Real Estate Subsidiaries has or may have retained or assumed either contractually or by operation of law, for adverse health effects from lead-based paint or requests for the investigation, assessment or removal of lead-based paint that could have a material adverse affect on the value of the Collateral or the financial condition of KREG or any Real Estate Subsidiary. Notwithstanding anything to the contrary herein or in the Environmental Reports, there exists no Environmental Event with respect to any Owned Real Estate that would result in a Remedial Work which would cost in excess of $150,000. 63 (b) ENVIRONMENTAL REMEDIATION. (i) If any investigation, site monitoring, containment, cleanup, removal, restoration or other remedial work of any kind or nature (collectively, the "REMEDIAL WORK") is required pursuant to an order or directive of any Governmental Authority or under any applicable Environmental Law with respect to any Collateral Property, KREG shall promptly commence and diligently prosecute to completion all such Remedial Work. In all events, such Remedial Work shall be commenced within thirty (30) days after any demand therefor by NACC or such shorter period as may be required under any applicable Environmental Law; however, KREG shall not be required to commence such Remedial Work within the above-specified time periods if prevented from doing so by any Governmental Authority or if commencing such Remedial Work within such time periods would result in KREG or such Remedial Work violating any Environmental Law. (ii) All Remedial Work under Section 14(b)(i) hereof shall be performed by contractors, and, with respect to Remedial Work which costs $100,000 or more, under the supervision of a consulting engineer, each approved in advance by NACC, which approval shall not be unreasonably withheld, conditioned or delayed. All reasonable costs and expenses incurred in connection with such Remedial Work and NACC's reasonable monitoring or review of such Remedial Work (including reasonable attorneys' fees, charges and disbursements) shall be paid by KREG. If KREG does not timely commence and diligently prosecute to completion the Remedial Work within the times provided for herein, then NACC may (but shall not be obligated to) cause such Remedial Work to be performed. KREG agrees to bear and shall pay or reimburse NACC on demand for all reasonable costs and expenses (including reasonable attorneys' fees, charges and disbursements) reasonably relating to or incurred by NACC in connection with monitoring, reviewing or performing any Remedial Work. (iii) KREG shall not commence any Remedial Work under Section 14(b)(i) hereof, nor enter into any settlement agreement, consent decree or other compromise relating to any Hazardous Substances or Environmental Laws which might impair the value of NACC's security hereunder to a material 64 degree, except as required by a Governmental Authority. Notwithstanding the foregoing, if the presence or threatened presence of Hazardous Substances on, under or about any Owned Real Property poses an immediate threat to the health, safety or welfare of any person or is of such a nature that an immediate remedial response is necessary, KREG may complete all necessary Remedial Work. In such events, KREG shall notify NACC as soon as practicable of any action taken. (c) ENVIRONMENTAL COMPLIANCE. KREG covenants and agrees with NACC that it shall comply, and shall cause each of its Real Estate Subsidiaries to comply, with all Environmental Laws, except for such instances of non- compliance which, singly, and in the aggregate, are not reasonably likely to have a material adverse effect on the financial condition of KREG. (d) ENVIRONMENTAL INDEMNIFICATION. KREG shall protect, indemnify, save, defend, and hold harmless NACC and the LOC Issuer and all officers, directors, stockholders, partners, employees, successors and assigns of NACC and the LOC Issuer (collectively, the "INDEMNIFIED ENVIRONMENTAL PARTIES") from and against any and all liability, loss, damage, actions, causes of action, costs or expenses whatsoever (including, without limitation, reasonable attorneys' fees, charges and disbursements) and any and all claims, suits and judgments which any Indemnified Environmental Party may suffer, as a result of or with respect to: (i) any Environmental Claim relating to or arising from any portion of the Owned Real Estate; (ii) the violation of any Environmental Law in connection with any portion of the Owned Real Estate ; (iii) any release, spill, or the presence of any Hazardous Substances affecting any portion of the Owned Real Estate; and (iv) the presence at, in, on or under, or the release, escape, seepage, leakage, discharge or migration at or from, any portion of the Owned Real Estate of any Hazardous Substances, whether or not such condition was known or unknown to KREG; provided, however, that in each case, KREG may be relieved of its obligations under this Section 14(d) if it can demonstrate that the matters referred to in clauses (i) through (iv) of this Section 14(d) initially occurred (irrespective of when such matters were discovered) (x) after the foreclosure of the Mortgage with respect to the Collateral Property, (y) after the delivery by the Real Estate Subsidiary to NACC or its subsidiary of a deed-in-lieu of foreclosure pursuant to a deed-in- lieu of foreclosure agreement executed by NACC or (z) primarily as a result of NACC's gross negligence or willful misconduct. Promptly after NACC receives notice of the commencement of any Environmental Claim in respect of which 65 indemnification is sought hereunder, NACC shall notify KREG in writing thereof; but the omission so to notify KREG shall not relieve KREG from any obligation hereunder provided that KREG has not been materially prejudiced by such failure by NACC to notify KREG. In the event that an Indemnified Environmental Party becomes involved in any action, proceeding or investigation in connection with any matter which is subject to the indemnification set forth in this Section 14(d), KREG shall periodically reimburse such Indemnified Environmental Party (upon the presentation of reasonably detailed invoices, receipts or statements) in an amount equal to its reasonable attorneys' fees, charges and disbursements and other reasonable costs and expenses (including the reasonable costs of any investigation and preparation) incurred in connection therewith to the extent such legal or other reasonable fees, costs or expenses are the subject of indemnification hereunder. Notwithstanding anything to the contrary provided in this Agreement, the Letter of Credit or the other Loan Documents, the indemnification provided in this Section 14(d) shall be shall be independent of, and shall survive, the discharge of the Reimbursement Obligations. (e) ENVIRONMENTAL MATTERS; INSPECTION. (i) Upon reasonable prior notice, KREG shall allow, and shall cause its Real Estate Subsidiaries to allow, NACC the right at all reasonable times during normal business hours to enter upon and inspect all or any portion of any Owned Real Estate, provided that such inspections shall not unreasonably interfere with the operation or the tenants of such Owned Real Estate. NACC may select a consulting engineer to conduct and prepare reports of such inspections. KREG shall be given a reasonable opportunity to review any reports, data and other documents or materials reviewed or prepared by the engineer, and to submit comments and suggested revisions or rebuttals to same. The inspection rights granted to NACC in this Section 14(e) shall be in addition to, and not in limitation of, any other inspection rights granted to NACC in the Loan Documents, and shall expressly include the right to conduct soil borings and other customary environmental tests, assessments and audits. (ii) KREG agrees to bear and shall pay or reimburse NACC within ten (10) Business Days after receipt of demand for all reasonable costs and expenses (including reasonable attorneys' fees, charges and disbursements) reasonably relating to or incurred by NACC in connection with the 66 inspections and reports described in this Section 14(e) in the event that: (x) NACC has delivered to KREG written notice requesting an inspection and KREG fails to thereafter diligently cause such inspections to be made and either (1) NACC had reasonable grounds to believe, at the time any such inspection is ordered by NACC, that there exists an Environmental Event or that a Hazardous Substance is present on, under or emanating from any Owned Real Estate or is migrating to or from adjoining property, except under conditions permitted by applicable Environmental Laws and not prohibited by any Loan Document or (2) the inspections ordered by NACC reveal an Environmental Event or that a Hazardous Substance is present on, under or emanating from any Owned Real Estate or is migrating to or from adjoining property; or (y) an Event of Default exists at the time any such inspection is ordered, and such Event of Default relates to any representation, covenant or other obligation pertaining to Hazardous Substances, Environmental Laws or any other environmental matter. (f) COPIES OF NOTICES. Except with respect to matters already disclosed in the Environmental Reports, KREG shall promptly provide, or shall cause its Real Estate Subsidiaries to provide, notice to NACC of: (i) any proceeding, investigation or inquiry commenced by any Governmental Authority and known (directly or indirectly) to KREG or such Subsidiary with respect to the presence of any Hazardous Substance on, under or emanating from any Owned Real Estate, which might impair the value of NACC's security interests under any of the Security Documents, or could reasonably be expected to have a material adverse affect on the financial condition of KREG; (ii) any proceeding, investigation or inquiry commenced or threatened by any Governmental Authority and known (directly or indirectly) to KREG, against KREG or any Subsidiary of KREG, with respect to the presence, suspected presence, release or threatened release of Hazardous Substances from any property not owned by KREG or any of its Subsidiaries, including without limitation, proceedings under the Federal Comprehensive Environmental Response, Compensation and Lia- 67 bility Act, 42 U.S.C. Section 9601 ET SEQ., which might materially impair the value of NACC's security interests under the Security Documents, or could reasonably be expected to have a material adverse affect on the financial condition of KREG; (iii) all claims made or threatened by any Person against KREG or any other party occupying all or any portion of any Owned Real Estate which become known to KREG, relating to any loss or injury allegedly resulting from any Hazardous Substance or relating to any violation or alleged violation of Environmental Law which might materially impair the value of NACC's security interests under the Security Documents or could reasonably be expected to have a material adverse affect on the financial condition of KREG; (iv) the discovery by KREG of any occurrence or condition on any Owned Real Estate or on any Property adjoining or in the vicinity of such Owned Real Estate which reasonably could be expected to lead to such Owned Real Estate or any portion thereof being in violation of any Environmental Law or subject to any restriction on ownership, occupancy, transferability or use under any Environmental Law which might impair the value of NACC's security interests under any of the Security Documents, or could reasonably be expected to have a material adverse affect on the financial condition of KREG (collectively, an "ENVIRONMENTAL EVENT") or which might subject NACC to an Environmental Claim; and (v) the commencement and completion of any Remedial Work. Within thirty (30) days after the occurrence of an Environmental Event, KREG shall deliver to NACC an Officers' Certificate (an "ENVIRONMENTAL CERTIFICATE") explaining the Environmental Event in reasonable detail, setting forth to NACC the estimated cost as determined at such time of remedying such Environmental Event and the proposed method of remediation and time to complete such remedy. KREG shall complete such remedy as promptly as possible in the ordinary course of business. 68 KREG shall deliver to NACC copies of any citations, orders, notices or other communications received from any person with respect to the notices described in this Section 7(f). (g) SURVIVAL. All of the representations, warranties and indemnities in this Section 14 shall survive the termination of this Agreement, the Letter of Credit and the other Loan Documents. Section 15. EVENTS OF DEFAULT. If one or more of the following events (each, an "EVENT OF DEFAULT") shall occur and be continuing: (a) KREG shall default in the payment when due of any Reimbursement Obligation and such default shall continue for a period of more than three (3) Business Days after notice thereof to KREG by NACC; or (b) KREG or any of the Guarantors (other than the Exempt Subsidiaries) shall default in the performance of any other covenant or agreement contained in the Loan Documents and such default shall continue thirty (30) days after written notice of such default shall have been given to KREG by NACC or if NACC reasonably determines that such non-compliance shall not have a material adverse effect on the financial condition of KREG and shall not have a material adverse effect on the value of the Collateral and KREG shall be pursuing a cure in a diligent and expeditious manner, for a period not to exceed ninety (90) days after the initial notice of default thereof; or (c) Any representation, warranty or certification made or deemed made herein by KREG or in any other Loan Document by KREG or in the Reimbursement Guaranties by the Guarantors or in any certificate furnished to NACC pursuant to the provisions hereof (or thereof), shall prove to have been false or misleading as of the time made or furnished in any material respect; or (d) KREG shall fail to comply in any material respect with the negative covenants set forth in Section 13 hereof; or (e) An "Event of Default" (as defined in any of the Loan Documents or the Bond Agreement) shall occur and be continuing; or (f) Any provision of any of the Loan Documents (other than any provisions relating to indemnification of liabilities under the Securities Act of 1933) shall at any time for any reason 69 cease to be valid and binding or shall be declared beyond final appeal, to be null and void by any court or governmental authority or agency having jurisdiction, or the validity of any of the Loan Documents or the enforceability thereof shall be contested by KREG or any other governmental authority or agency having jurisdiction in a judicial or administrative proceeding; or (g) Except with respect to the Exempt Subsidiaries, KREG, Signal or any of the Guarantors (or any of their respective Subsidiaries) shall default, after the passage of all applicable notice and cure periods, in the payment or performance of any obligation under any of the Loan Documents or the Construction Loan Documents or in the payment when due of any scheduled installment of principal of or interest on any of its other Indebtedness (the principal amount of which equals $1,000,000 or more); or (h) INTENTIONALLY OMITTED. (i) (1) any of the Guarantors shall default in the performance of any of its payment obligations under its Reimbursement Guaranty or any other Loan Documents; or (2) any of the Guarantors (other than Exempt Subsidiaries) shall default in the performance of any of its other obligations under its Reimbursement Guaranty or other Loan Documents and such default shall continue unremedied for a period of thirty (30) days after notice thereof to such Guarantor by NACC or, if (in the sole discretion of NACC) such default shall not have a material adverse effect on the financial condition of such Guarantor and shall not have a material adverse effect on the value of any Owned Real Estate or the Collateral and such Guarantor shall be pursuing a cure in a diligent and expeditious manner, for a period not to exceed ninety (90) days after the initial notice of default thereof to such Guarantor by NACC; or (j) (1) any Guarantor, KREG, or any of their respective Subsidiaries (other than the Exempt Subsidiaries) shall admit in writing its inability to, or be generally unable to, pay its debts as such debts become due; or (2) any Exempt Subsidiary shall make such an admission and such admission could, in NACC's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (k) (1) any Guarantor, KREG, or any of their respective Subsidiaries (other than the Exempt Subsidiaries) shall (i) apply for or consent to the appointment of, or the taking of possession by, a receiver, custodian, trustee or liquidator of itself or of all or a substantial part of its property, (ii) make a general 70 assignment for the benefit of its creditors, (iii) commence a voluntary case under the Bankruptcy Code (as now or hereafter in effect), (iv) file a petition as debtor seeking to take advantage of any other law relating to bankruptcy, insolvency, reorganization, winding-up, or composition or readjustment of debts, (v) fail to controvert in a timely and appropriate manner, or acquiesce in writing to any petition filed against it in an involuntary case under the Bankruptcy Code, or (vi) take any corporate action for the purpose of effecting any of the foregoing; or (2) any Exempt Subsidiary shall take such action and such action could, in NACC's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (l) (1) a proceeding or case shall be commenced with respect to any of the Guarantors, KREG, or any of their respective Subsidiaries (other than the Exempt Subsidiaries), without such party's application or consent of in any court of competent jurisdiction, seeking (i) its liquidation, reorganization, dissolution or winding-up, or the composition or readjustment of its debts, (ii) the appointment of a trustee, receiver, custodian, liquidator or the like of such party or of all or any substantial part of its assets, or (iii) similar relief in respect of such party under any law relating to bankruptcy, insolvency, reorganization, winding-up, or composition or adjustment of debts, and such proceeding or case shall continue undismissed, or an order, judgment or decree approving or ordering any of the foregoing shall be entered and continue unstayed and in effect, for a period of sixty (60) or more days; or an order for relief against any of the Guarantors, KREG, or any such Subsidiary shall be entered in an involuntary case under the Bankruptcy Code; or (2) any Exempt Subsidiary shall suffer such action and such action could, in NACC's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (m) (1) A final judgment or judgments for the payment of money in excess of $500,000 in the aggregate (other than with respect to the ABEX Tax Disputes) shall be rendered by a court or courts against any of the Guarantors, KREG, or any of their respective Subsidiaries (other than the Exempt Subsidiaries) and the same shall not be discharged (or provision shall not be made for such discharge), or a stay or execution thereof shall not be procured, within thirty (30) days from the date of entry thereof and such party shall not, within said period of thirty (30) days, or such longer period during which execution of the same shall have been stayed, appeal therefrom and cause the execution thereof to be stayed during such appeal; or (2) such a judgment is rendered against any Exempt Subsidiary and such judgment could, in NACC's reasonable discretion, have 71 a material adverse effect on the financial condition of KREG or the value of the Collateral; or (n) An event or condition specified in Section 12.1(e) hereof shall occur or exist with respect to any Plan or Multiemployer Plan and, as a result of such event or condition, together with all other such events or conditions, any of the Guarantors, KREG, or any ERISA Affiliate shall incur or in the opinion of NACC shall be reasonably likely to incur a liability to a Plan, a Multiemployer Plan or PBGC (or any combination of the foregoing) which is, in the determination of NACC, material in relation to the consolidated financial condition of such Guarantors and KREG taken as a whole; or (o) Except for expiration or termination in accordance with its terms, any of the Security Documents shall be terminated or shall cease to be in full force and effect, for whatever reason (other than NACC's failure to file or record any Security Document); or any of the Security Documents shall be declared null and void, or shall fail to create the Liens, rights, powers and privileges purported to be created thereby (including, without limitation, a perfected security interest in and Lien on all of the material then-existing Collateral), subject to no equal or prior Lien other than Liens permitted under Section 13.2 hereof. Notwithstanding anything to the contrary contained in this Agreement, any other Loan Document, or the Bond Agreement, no grace period or right to notice granted to KREG herein with respect to any Event of Default is intended to duplicate any other grace period or right to notice granted herein, in the other Loan Documents or in the Bond Agreement with respect to such Event of Default and in the event of any inconsistency, the longest applicable grace period or right to notice granted herein shall apply. Upon the occurrence of an Event of Default, NACC may (a) deliver to the Beneficiary the Termination Notice and direct the Beneficiary to draw on the Letter of Credit amounts sufficient to pay the face amount of the Bond and upon the delivery of such Termination Notice, (b) commence foreclosure or similar proceedings against the Collateral pursuant to the Security Documents, (c) require KREG to deliver to NACC a sum equal to the Stated Amount (which sum, upon receipt thereof by NACC, shall be held by NACC as additional cash collateral for the Reimbursement Obligations), (d) declare all Reimbursement Obligations immediately due and payable, whereupon the same shall be immediately due and payable, without presentment, demand, protest or further notice of any kind, all of 72 which are hereby expressly waived by KREG, (e) otherwise proceed to enforce all other remedies available to it under the Loan Documents and applicable law, and (f) at any time request that an appraisal to be performed by an appraiser reasonably satisfactory to NACC and/or a market study to be performed by an MAI satisfactory to NACC with respect to any Collateral. KREG shall pay all reasonable fees for any appraisals and market studies performed pursuant to this Section 15. Section 16. INDEMNIFICATION. KREG hereby agrees to indemnify, defend and hold NACC, the LOC Issuer and each of their respective Affiliates and their respective officers, directors, partners, employees, representatives, lawyers and agents and each other person, if any, controlling NACC, the LOC Issuer or any of their respective Affiliates within the meaning of either Section 15 of the Securities Act of 1933, as amended, or Section 20 of the Securities Exchange Act of 1934, as amended (collectively, the "SECURITIES LAWS"), and each of their respective officers, directors, partners, employees, representatives, lawyers and agents (NACC, the LOC Issuer and each such other person or entity being referred to as an "INDEMNIFIED PERSON"), to the fullest extent permitted by law, harmless from and against any and all losses, claims, damages, costs, expenses or liabilities arising out of or in connection with the Collateral Properties, the Loan Documents or the matters referred to or contemplated therein, except to the extent that it is determined that any such loss, claim, damage, cost, expense or liability results primarily from the gross negligence, wilful misconduct or bad faith of such Indemnified Person. In the event that an Indemnified Person becomes involved in any action, proceeding or investigation in connection with any transaction or matter referred to or contemplated in this Agreement or any of the other Loan Documents, KREG shall periodically reimburse such Indemnified Person (upon the presentation of reasonably detailed invoices, receipts or statements) in an amount equal to its reasonable attorneys' fees, charges and disbursements and other reasonable costs and expenses (including the reasonable costs of any investigation and preparation) incurred in connection therewith to the extent such legal or other fees, costs or expenses are the subject of indemnification hereunder. The indemnity contained in this Section 16 shall survive the expiration of the Letter of Credit, the Maturity Date and the payment of the Reimbursement Obligations. Section 17. MISCELLANEOUS. 17.1 AMENDMENTS, ETC. No amendment, supplement or other modification or waiver of any provision of this Agreement, nor consent to any departure from any provision of this Agreement by any of the parties hereto, shall 73 be effective unless the same shall be in writing and signed by all of the parties hereto, and then such amendment, supplement, modification, waiver or consent shall be effective only in the specific instance and for the specific purpose for which given. 17.2 NOTICE. All notices, demands, requests, consents, approvals and other communications (any of the foregoing, a "NOTICE") required, permitted, or desired, to be given hereunder shall be in writing sent by registered or certified mail, postage prepaid, return receipt requested or delivered by hand or reputable overnight courier addressed to the party to be so notified at its address hereinafter set forth, or to such other address as such party may hereafter specify in a Notice delivered in accordance with the provisions of this Section 17.2. Any such Notice shall be deemed to have been received three (3) days after the date such Notice is mailed or on the date of delivery by hand or courier addressed to the parties as follows (PROVIDED that neither NACC nor KREG shall be deemed to have received any Notice not actually received): If to NACC: Nomura Asset Capital Corporation First Interstate World Center 633 West Fifth Street, 68th Floor Los Angeles, California 90071 Attention: Richard A. Magnuson Director and Nomura Asset Capital Corporation 2 World Financial Center, Building B New York, New York 10281-1198 Attention: Sheryl E. McAfee Vice President With a copy to: Skadden, Arps, Slate, Meagher & Flom 300 South Grand Avenue, 34th Floor Los Angeles, California 90071 Attention: Rand S. April, Esq. If to KREG: Koll Real Estate Group 4343 Von Karman Avenue Newport Beach, California 92660 74 Attention: Raymond J. Pacini Executive Vice President With a copy to: Brobeck, Phleger & Harrison 4675 MacArthur Court, No. 1000 Newport Beach, California 92660 Attention: Gregory W. Preston, Esq. and Brobeck, Phleger & Harrison 550 South Hope Street, Suite 2100 Los Angeles, California 90071 Attention: Gerard J. Walsh, Esq. 17.3 NO WAIVER; REMEDIES. No failure on the part of NACC to exercise, and no delay in exercising, any right hereunder shall operate as a waiver thereof; nor shall any single or partial exercise of any right hereunder preclude any other further exercise thereof or the exercise of any other right. The remedies herein provided are cumulative and not exclusive of any remedies provided by law. 17.4 SUCCESSORS AND ASSIGNS. This Agreement shall (a) be binding upon KREG and its respective successors and assigns, and (b) inure to the benefit of, and be enforceable by, NACC and its successors and assigns; PROVIDED, HOWEVER, that NACC may not assign all or any part of the Loan Documents without the prior written consent of KREG, which may be withheld in KREG's sole and absolute discretion. 17.5 TAXES, FEES AND EXPENSES. KREG hereby agrees to pay any and all documentary stamp, intangible and other similar taxes, if any, and fees payable in connection with the execution, delivery, filing and recording of any of the Loan Documents and to hold NACC harmless from and against any and all liabilities with respect to or resulting from any delay in paying or omission to pay such taxes and fees; PROVIDED, HOWEVER that NACC agrees to promptly notify KREG. Without limiting the foregoing, KREG hereby agrees to pay all reasonable costs and expenses of preparing the Loan Documents as well as all costs and expenses relating to the issuance of the Letter of Credit and of KREG's performance of and compliance with all agreements and conditions contained herein on its part to be performed or complied with, and the reasonable fees, charges and disbursements of NACC's counsel, and all of NACC's out-of-pocket costs and expenses in connection with the preparation, execution and delivery, adminis- 75 tration, interpretation, amendment and enforcement of the Loan Documents and all other agreements, instruments and documents relating to this transaction. Notwithstanding any other provision contained in this Agreement, the provisions of this Section 17.5 shall survive the repayment of the Reimbursement Obligations and the termination of this Agreement. 17.6 SEVERABILITY. Any provision of this Agreement which is prohibited, unenforceable or not authorized in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition, unenforceability or nonauthorization without invalidating the remaining provisions hereof or affecting the validity, enforceability or legality of such provision in any other jurisdiction. 17.7 WAIVER OF SET-OFF. Upon the occurrence and during the continuance of any Event of Default, NACC is hereby authorized at any time and from time to time, without notice to KREG (any such notice being expressly waived by KREG), and to the fullest extent permitted by law, to set off and apply any and all deposits (general or special, time or demand, provisional or final) at any time held and other indebtedness at any time owing by NACC to or for the credit or the account of KREG against any and all of the Reimbursement Obligations now or hereafter existing under the Loan Documents, irrespective of whether or not NACC shall have made any demand hereunder and although such obligations may be unmatured. 17.8 GOVERNING LAW. This Agreement shall be governed by, and construed in accordance with, the laws of the State of California. KREG hereby submits to the nonexclusive jurisdiction of the United States District Court for the Central District of California and of any State Court sitting in the City of Los Angeles for the purposes of all legal proceedings arising out of or relating to this Agreement or the transactions contemplated hereby. KREG irrevocably waives, to the fullest extent permitted by law, any objection which it may now or hereafter have to the laying of the venue of any such proceeding brought in such a court and any claim that any such proceeding brought in such a court has been brought in an inconvenient forum. 17.9 WAIVER OF JURY TRIAL. KREG AND NACC HEREBY IRREVOCABLY WAIVE, TO THE FULLEST EXTENT PERMITTED BY LAW, ANY AND ALL RIGHT TO TRIAL BY JURY IN ANY LEGAL PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY. 76 17.10 EXECUTION IN COUNTERPARTS. This Agreement may be executed in any number of counterparts and by each party hereto in separate counterparts, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the same agreement. 17.11 HEADINGS. Section headings in this Agreement are included herein for convenience of reference only and shall not constitute a part of this Agreement for any other purpose. Section 18. SECURITIZATION. As a material inducement to NACC to enter into this Agreement and to cause the issuance of the Letter of Credit, KREG hereby agrees on behalf of itself and its Affiliates that in the event that at any time following the Closing Date and prior to the termination of this Agreement, KREG or any of its Affiliates enters into a public or semi-public debt or equity offering (each being hereinafter referred to as a "SECURITIZATION"), then NSI or its Affiliate shall act as a co-manager in any such Securitization and shall receive a split of the management fee, institutional pot and underwriting concessions equal to the largest split received by any other co-manager in connection with such Securitization, provided that NSI or its Affiliate performs substantially the same services as such other co-manager in connection with such Securitization. KREG, NSI (or its Affiliate) and such other co-manager shall negotiate the terms of any Securitization on commercially a reasonable basis and in a manner consistent with the terms for similar transactions then being completed. KREG further agrees to do any and all such further acts as are necessary in connection with becoming a co-registrant of the offering of the securities if so required by applicable Securities Laws. 77 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed and delivered by their respective officers thereunto duly authorized as of the date first above written. KOLL REAL ESTATE GROUP, INC., a Delaware corporation By: ________________________ Raymond J. Pacini Executive Vice President and Chief Financial Officer NOMURA ASSET CAPITAL CORPORATION, a Delaware corporation By: ________________________ Richard A. Magnuson Vice President EXHIBIT A-1 LEGAL DESCRIPTION OF BOLSA CHICA PROJECT EXHIBIT A-2 LEGAL DESCRIPTION OF EAGLE CREST PROJECT EXHIBIT A-3 LEGAL DESCRIPTION OF FAIRBANKS HIGHLANDS PROJECT EXHIBIT B FORM OF LETTER OF CREDIT EXHIBIT C ENTITLEMENT FORECAST AND DEVELOPMENT AND BUDGET TARGETS EXHIBIT D-1 FORM OF REIMBURSEMENT NOTE EXHIBIT D-2 FORM OF SETTLEMENT NOTE EXHIBIT E FORM OF BOND AGREEMENT EXHIBIT F LITIGATION EXHIBIT G SIGNAL FINANCIAL STATEMENT EXHIBIT H AV PARTNERSHIP LOAN DOCUMENTS EX-4.08 3 EXHIBIT 4.08 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- CONSTRUCTION LOAN AGREEMENT DATED AS OF DECEMBER 20, 1994 BY AND AMONG KOLL REAL ESTATE GROUP, INC. A DELAWARE CORPORATION SIGNAL LANDMARK A CALIFORNIA CORPORATION AND NOMURA ASSET CAPITAL CORPORATION A DELAWARE CORPORATION AS LENDER -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- CONSTRUCTION LOAN AGREEMENT THIS CONSTRUCTION LOAN AGREEMENT ("AGREEMENT") is made and entered into as of December 20, 1994 (the "CLOSING DATE"), by and among KOLL REAL ESTATE GROUP, INC., a Delaware corporation ("KREG"), SIGNAL LANDMARK, a California corporation ("SIGNAL"), and NOMURA ASSET CAPITAL CORPORATION, a Delaware corporation (together with its successors and assigns, the "LENDER"). RECITALS KREG and Signal have requested that the Lender make loans to KREG, which are guaranteed by Signal and the other Guarantors, in an aggregate principal amount not exceeding $5,000,000. The Lender is prepared to make such loans upon the terms hereof. In consideration of the terms and conditions set forth herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: Section 1. DEFINITIONS AND ACCOUNTING MATTERS. 1.1 CERTAIN DEFINED TERMS. As used herein, the following terms shall have the following meanings (all terms defined in this Section 1.1 or in other provisions of this Agreement in the singular shall have the same meanings when used in the plural and VICE VERSA): "ADDITIONAL CONSTRUCTION DEPOSIT AMOUNT" shall have the meaning assigned to such term in Section 8.6(a) hereof. "ADDITIONAL COSTS" shall have the meaning assigned to such term in Section 5.1 hereof. "AGREEMENT" shall mean this Construction Loan Agreement including all amendments, modifications and supplements hereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to this Construction Loan Agreement as the same may be in effect at the time such reference becomes operative. "AFFILIATE" shall mean, as to any Person, any other Person which directly or indirectly controls, or is under common control with, or is controlled by, such Person and, if such Person is an individual, any member of the immediate family (including parents, spouse and children) of such individual and any trust whose principal beneficiary is such individual or one or more members of such immediate family and any Person who is controlled by any such member or trust. As used in this definition, "CONTROL" (including, with its correlative meanings, "CONTROLLED BY" and "UNDER COMMON CONTROL WITH") shall mean possession, directly or indirectly, of power to direct or cause the direction of management or policies (whether through ownership of securities or partnership or other ownership interests, by contract or otherwise) of a Person. "ASSESSMENT" shall mean a deficiency of Federal or state income taxes that have been assessed against KREG or any Guarantor or any member of the KREG Consolidated Tax Group, as such terms are used in the Code or applicable state income tax statutes, as the case may be. "ASSET SALE" for any Person shall mean the sale, lease, conveyance or other disposition (including, without limitation, by merger, consolidation or sale or leaseback transaction, and whether by operation of law or otherwise) of any of that Person's assets (including, without limitation, the sale or other disposition of stock or other ownership interest of any Subsidiary of such Person, whether by such Person or such Subsidiary), whether owned on the date hereof or subsequently acquired. "ASSIGNMENT OF CONSTRUCTION FUND ACCOUNTS AND AGREEMENTS" shall mean one or more instruments executed by Signal and delivered to the Lender, in form and substance reasonably acceptable to the Lender, upon the establishment of the Construction Fund, pursuant to which Signal shall collaterally assign to the Lender all of its right, title and interest in, to and under the Construction Fund (and any replacements or substitutions therefor) and any and all agreements executed in connection therewith, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to each such agreement as the same may be in effect at the time such reference becomes operative and such collateral assignment shall be subject to the restrictions on the use of such funds contained in the agreements or documents establishing any such Fund. "ASSIGNMENT OF MANAGEMENT AGREEMENT" shall mean that certain Assignment of Management Agreement, dated as of the date hereof, executed by Signal and consented to by Eagle Crest Management Corp., a California corpora- 2 tion, pursuant to which Signal shall collaterally assign to the Lender all of its right, title and interest in, to and under the Eagle Crest Management Agreement. "BASIS POINT" shall mean 1/100 of one percent (1/100%). "BANKRUPTCY CODE" shall mean Title 11 U.S.C., as amended. "BOLSA CHICA MORTGAGE" shall have the meaning assigned to such term in Section 8.7 hereof. "BOLSA CHICA PROJECT" shall mean the approximately 1,200 acre undeveloped property, as more particularly described on Exhibit A-3 attached hereto, owned by SBC, located in Orange County, California. "BOLSA CHICA TITLE POLICIES" shall have the meaning assigned to such term in Section 8.7 hereof. "BUSINESS DAY" shall mean any day on which commercial banks are not authorized or required to close in New York City and, for purposes of determining the Facility Rate, which is also a day on which dealings in Dollar deposits are carried out in the London interbank market. "CLOSING DATE" shall have the meaning assigned to such term in the preamble hereof. "CODE" shall mean the Internal Revenue Code of 1986, as amended from time to time. "COLLATERAL" shall mean any and all Property of KREG or Signal which is, from time to time, subject to the Lien of the Security Documents including, without limitation, the Collateral Properties and the Bolsa Chica Stock. "COLLATERAL PROPERTIES" shall mean, collectively, the Fairbanks Highlands Project and the Eagle Crest Project and such other real property which from time to time may comprise the Collateral. "CONSOLIDATED SUBSIDIARY" shall mean, as to any Person, each Subsidiary of such Person (whether now existing or hereafter created or acquired) 3 the financial statements of which shall be (or should have been) consolidated with the financial statements of such Person in accordance with GAAP. "CONSTRUCTION FUNDS" shall have the meaning assigned to such term in Section 6.2(f) hereof. "DEFAULT" shall mean an Event of Default or an event which with notice or lapse of time or both would become an Event of Default. "DEFERRED TAX AMOUNT" shall have the meaning assigned thereto in Section 7.2 hereof. "DOLLARS" and "$" shall mean lawful money of the United States of America. "DRAW" shall mean each loan requested by KREG to be funded by the Lender to KREG pursuant to the terms of this Agreement, which Draws shall not in the aggregate exceed $5,000,000. "DRAW FEE" shall mean a fee equal to 1.5% of each Draw, paid to the Lender at the time any Draw is funded by the Lender. "EAGLE CREST PROJECT" shall mean the approximately 850 acre golf course and planned community in the city of Escondido, California, as more particularly described on Exhibit A-1 attached hereto, owned by Signal, which planned community contains an existing 18-hole public golf course and is further entitled for 580 single-family lots surrounding such golf course. "EAGLE CREST MANAGEMENT AGREEMENT" shall mean the Management Agreement for Eagle Crest Golf Course, dated as of January 26, 1993, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto. "EAGLE CREST SECURITIES ACCOUNT" shall mean that certain securities account # 1686007179, established with Delaware Trust Capital Management, Inc. in the name of the Lender, as secured party, which, together with the KREG Securities Account is the subject of the Securities Account Agreement. 4 "ENVIRONMENT" shall mean soil, surface waters, ground waters, land, stream sediments, surface or subsurface strata and ambient air. "ENVIRONMENTAL CERTIFICATE" shall have the meaning assigned to such term in Section 10(f) hereof. "ENVIRONMENTAL CLAIM" shall mean any claim, action, cause of action, investigation or written notice by any Person alleging liability (including, without limitation, liability for investigatory costs, cleanup costs, natural resource damages, property damages, personal injuries, or penalties) arising out of, based upon or resulting from (i) the presence, threatened presence, release or threatened release into the Environment of any Hazardous Substances from or at the Collateral Properties or any property adjacent to the Collateral Properties or (ii) the violation, or alleged violation, of any Environmental Law relating to the Collateral Properties, or (iii) any threat to the Environment (or human health from Hazardous Substances) that is related to Signal's (or Signal's immediate predecessor in interest in the Collateral Property) management, use, control, ownership or operation of the Collateral Property, whether occurring, existing or arising prior to, or from or after, the date hereof. "ENVIRONMENTAL LAWS" shall mean all present or future Federal, state and local laws, statutes, rules, ordinances, and regulations relating to the pollution or protection of the Environment or the effect of Hazardous Substances on human health, including, without limitation laws, statutes, rules, ordinances and regulations relating to emissions, discharges, releases or threatened releases of Hazardous Substances, or otherwise relating to the manufacture, processing, distribution, use, treatment, storage, disposal, transport or handling of Hazardous Substances including, without limitation, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. Sections 9601 ET SEQ.; the Resource Conservation and Recovery Act of 1976, 42 U.S.C. Sections 6901 ET SEQ.; the Toxic Substance Control Act, 15 2601 ET SEQ.; the Water Pollution Control Act (also known as the Clean Water U.S.C. Sections Act), 33 U.S.C. Section 1251 ET SEQ.; the Clean Air Act, 42 SEQ.; and the Hazardous Materials Transportation Act, 49 U.S.C. Section 1801 ET SEQ., as any of the foregoing may be hereafter amended or modified. "ENVIRONMENTAL REPORTS" shall have the meaning assigned to such term in Section 10(a) hereof. 5 "ERISA" shall mean the Employee Retirement Income Security Act of 1974, as amended from time to time. "ERISA AFFILIATE" shall mean any corporation or trade or business which is a member of the same controlled group of corporations (within the meaning of Section 414(b) of the Code) as the Guarantors or is under common control (within the meaning of Section 414(c) of the Code) with the Guarantors. "EVENT OF DEFAULT" shall have the meaning assigned to such term in Section 11 hereof. "EXCLUDED HAZARDOUS MATERIALS" shall mean any Hazardous Materials that are customarily and normally used, in accordance with applicable Environmental Laws in all material respects, in (i) the operation, management, maintenance and use of a first class golf course, (ii) the grading, construction and development of infrastructure and residential improvements in the State of California and (iii) automobiles and construction related trucks, equipment and supplies. "EXEMPT GUARANTORS" shall mean Henley Facilities, Inc., Henley/KNO Holdings, Inc. and New Henley Holdings, Inc. (and each of its Subsidiaries) for so long as each such entity (i) has no assets or (ii) has liabilities which exceed the fair value of its assets. "EXTENSION FEE" shall mean an investment banking fee payable to NSI in connection with the extension of the Maturity Date in accordance with the terms hereof in an amount equal to .75% of the Loan Amount. "FACILITY RATE" shall have the meaning assigned to such term in Section 3.2(b) hereof. "FAIRBANKS HIGHLANDS PROJECT" shall mean the approximately 391 acres of vacant land in the city of San Diego, California, as more particularly described on Exhibit A-2 attached hereto, owned by Signal. "GOVERNMENTAL AUTHORITY" shall mean any Federal, state or local government or any other political subdivision thereof exercising executive, legislative, judicial, regulatory or administrative functions. 6 "GUARANTORS" shall mean, collectively and individually, Signal, The Henley Group, Inc., Henley Holdings Two Inc., Wentworth Holdings, Inc., NC Holding Company, KREG Holdings, Inc. and Signal Landmark Holdings, Inc. "GUARANTY" shall mean a guarantee, an endorsement, a contingent agreement to purchase or to furnish funds for the payment or maintenance of, or otherwise to be or become contingently liable under or with respect to, the Indebtedness, other obligations, net worth, working capital or earnings of any Person, or a guarantee of the payment of dividends or other distributions upon the stock of any corporation, or an agreement to purchase, sell or lease (as lessee or lessor) property, products, materials, supplies or services primarily for the purpose of enabling a debtor to make payment of his, her or its obligations or an agreement to assure a creditor against loss, and including, without limitation, causing a bank to open a letter of credit for the benefit of another Person, but excluding endorsements for collection or deposit in the ordinary course of business. The terms "GUARANTY" and "GUARANTEED" used as a verb shall have a correlative meaning. "HAZARDOUS SUBSTANCE" shall mean any material waste or substance (other than any Excluded Hazardous Material) which is: (1) included within the definition of "hazardous substances," "hazardous materials," "toxic substances," or "solid waste" in or pursuant to any Environmental Law; (2) listed in the United States Department of U.S.C. Section 7401 ET Transportation Optional Hazardous Materials Table, enacted as of the date hereof or hereafter amended, or in the United States Environmental Protection Agency List of Hazardous Substances and Reportable Quantities, 40 C.F.R. Part 302, as enacted as of the date hereof or as hereafter amended; or (3) explosive, radioactive, asbestos, a polychlorinated biphenyl, oil or a petroleum product and lead-based paint. "HENLEY FACILITIES AUDIT" shall have the meaning assigned thereto in Section 7.9 hereof. "INDEBTEDNESS" shall mean, as to any Person: (a) indebtedness created, issued or incurred by such Person for borrowed money (whether by loan 7 or the issuance and sale of debt securities); (b) obligations of such Person to pay the deferred purchase or acquisition price of property or services (including trade accounts that are payable after 90 days of the date the respective goods are delivered or respective services are rendered) arising, and accrued expenses incurred, in the ordinary course of business; (c) indebtedness of others secured by a Lien on the property of such Person, whether or not the respective indebtedness so secured has been assumed by such Person; (d) obligations of such Person in respect of letters of credit or similar instruments issued or accepted by banks and other financial institutions for the account of such Person; (e) capital lease obligations of such Person; and (f) indebtedness or obligations of others Guaranteed by such Person. "INDEMNIFIED ENVIRONMENTAL PARTIES" shall have the meaning assigned thereto in Section 10(d) hereof. "INFRASTRUCTURE" shall mean infrastructure improvements to real property, including, without limitation, sewers, storm drains, water mains, community walls and landscaping. "INITIAL DRAW" shall mean the Draws of the Initial Draw Proceeds made by KREG pursuant to the terms hereof. "INITIAL DRAW PROCEEDS" shall mean the first Five Million Dollars of principal drawn by KREG pursuant to the terms hereof, which shall be disbursed by the Lender directly into the Construction Funds. "INITIAL MATURITY DATE" shall mean the second anniversary of the Closing Date; provided, however, that if the Initial Maturity Date falls on a date that is not a Business Day, then the Initial Maturity Date shall be deemed to be the next Business Date following such date. "INTEREST EXPENSE" shall mean, for any period, all interest in respect of Indebtedness accrued or capitalized during such period (whether or not actually paid during such period). "INTEREST PAYMENT DATE" shall mean the first Business Day of each calendar month following the initial Draw by KREG hereunder through and including the Maturity Date. 8 "INVESTMENT" in any Person shall mean: (a) the acquisition (whether for cash, property, services or securities or otherwise) of capital stock, bonds, notes, debentures, partnership or other ownership interests or other securities of such Person; and (b) any deposit with, or advance, loan or other extension of credit to, such Person (other than any such advance, loan or extension of credit having a term not exceeding 90 days representing the purchase price of inventory, Property (other than real property) or supplies purchased in the ordinary course of business) or Guaranty of, or other contingent obligation with respect to, Indebtedness or other liability of such Person and (without duplication) any amount committed to be advanced, lent or extended to such Person. "IRS" shall mean the Internal Revenue Service. "KREG" shall mean Koll Real Estate Group, Inc. "KREG CONSOLIDATED TAX GROUP" shall mean (i) the consolidated group of corporations, including, without limitation, Signal and SBC, having The Henley Group, Inc., a Delaware corporation, which changed its name to The Wheelabrator Group, Inc., a Delaware corporation, as its common parent during the 1988 tax year and (ii) the consolidated group of corporations, including without limitation, Signal and SBC, having Henley Newco, Inc., a Delaware corporation, which changed its name to The Henley Group, Inc., a Delaware corporation, as its common parent during the 1989 tax year. "KREG SECURITIES ACCOUNT" shall mean that certain securities account # 1686007160, established with Delaware Trust Capital Management, Inc. in the name of the Lender, as secured party, which, together with the Eagle Crest Securities Account is the subject of the Securities Account Agreement. "LEASE" shall mean any lease, sublease, license, franchise, concession, or other agreement (other than a property management agreement), whether written or oral, permitting another to use, occupy or possess any Collateral Property or the Bolsa Chica Project. "LENDER" shall have the meaning assigned to such term in the preamble hereof. "LIBOR BASE RATE" shall mean the rate per annum determined by the Lender to be the rate at which deposits in U.S. Dollars are offered by the 9 Lender to leading banks in the London interbank eurodollar market at approximately 11:00 a.m. (London, England time) on the date which is three (3) Business Days before each Interest Payment Date for a one (1) month period and in an amount substantially equal to the outstanding principal amount of the Loan on such day, in each case as quoted on Telerate page 3750 or on such replacement system as is then customarily used to quote the London interbank offered rate. Notwithstanding the foregoing, for the purposes of determining the interest rate for the period preceding the Initial Draw, the LIBOR Base Rate determination shall be made as of the day which is three (3) Business Days before the date of the Initial Draw. If two or more such rates appear on Telerate page 3750 or associated pages, the applicable rate shall be the arithmetic mean of such offered rates. Each determination of the LIBOR Base Rate shall be conclusive and binding absent manifest error. "LIEN" shall mean, with respect to any asset, any mortgage or deed of trust, lien, pledge, charge, security interest or encumbrance of any kind in respect of such asset. For purposes of this Agreement, KREG and each of its Subsidiaries shall be deemed to own subject to a Lien any asset which it has acquired or holds subject to the interest of a vendor or lessor under any conditional sale agreement, capital lease or other title retention agreement relating to such asset. "LOAN" shall mean the loan provided for by Section 2 hereof. "LOAN AMOUNT" shall mean, from time to time, the outstanding principal which has been drawn by KREG and remains unpaid. "LOAN DOCUMENTS" shall mean, collectively, this Agreement, the Note, the Security Documents, and all other documents and agreements (other than the LOC Documents) executed or delivered to the Trustee or the Lender by KREG, Signal or the other Guarantors in connection with the transactions contemplated by any of the foregoing documents, including all amendments, modifications and supplements thereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to each such document as the same may be in effect at the time such reference becomes operative. "LOAN GUARANTIES" shall mean the Guaranties, dated as of the date hereof, executed by each of the Guarantors (other than Signal) in favor of the Lender in the form attached as Exhibit B hereto, including all amendments, 10 modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to each such guaranty as the same may be in effect at the time such reference becomes operative. "LOC DOCUMENTS" shall mean the Reimbursement Agreement and all other documents and agreements executed or delivered by KREG or any of its Affiliates in connection with the transactions contemplated by any of the foregoing documents, including all amendments, modifications and supplements thereto and any appendices, exhibits or schedules to any of the foregoing, and shall refer to each such document as the same may be in effect at the time such reference becomes operative. "MANAGEMENT AGREEMENTS" shall have the meaning assigned to such term in Section 9.9 hereof. "MATERIAL CONTRACT" shall have the meaning assigned to such term in Section 6.1(g) hereof. "MATURITY DATE" shall mean (i) the Initial Maturity Date or (ii) if, on or before the Initial Maturity Date, KREG delivers to NSI the Extension Fee together with a notice stating that KREG elects to extend the maturity of the Loan, and (a) KREG and Signal are in compliance with all operating and financial covenants, (b) Signal has obtained all forecast entitlements and approvals and has satisfied development and cash flow forecasts with respect to the Collateral Properties and the Bolsa Chica Project, all as set forth and projected on Exhibit C hereto, (c) there is no continuing Event of Default as of such notice date or as of the Initial Maturity Date, and (d) all matters relating to the Henley Facilities Audit have been satisfactorily resolved, then the Maturity Date shall be extended twelve (12) months to the third anniversary of the Closing Date. Notwithstanding any of the foregoing, if the Maturity Date falls on a date that is not a Business Day, then the Maturity Date shall be deemed to be the first Business Day following such date. "MAXIMUM LOAN AMOUNT" shall mean $5,000,000. "MINIMUM NET WORTH AMOUNT" shall have the meaning assigned to such term in Section 8.2 hereof. 11 "MORTGAGES" shall mean, collectively, each mortgage, deed of trust, assignment of rents, security agreement and fixture filing and similar instrument executed by Signal in favor of the Trustee, acting for the benefit of the Lender, covering the Collateral Properties, which as of the Closing Date shall be the deeds of trust covering the Fairbanks Highlands Project and the Eagle Crest Project, in substantially the form of Exhibit D attached hereto, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such mortgages as the same may be in effect at the time such reference becomes operative. "MULTIEMPLOYER PLAN" shall mean a multiemployer plan defined as such in Section 3(37) of ERISA to which contributions have been made by the Guarantors or any ERISA Affiliate and which is covered by Title IV of ERISA. "NSI" shall mean Nomura Securities International, Inc., an Affiliate of the Lender. "NACC SHARE" shall mean eighty percent (80%) of all Net Cash Proceeds from each and every Permitted Sale. "NET CASH PROCEEDS" shall mean the net cash received by Signal in connection with any Permitted Sale after deducting reasonable commissions, documentary transfer taxes, title insurance premiums, recording and escrow fees, reasonable attorneys' fees and disbursements and other customary closing costs, but only to the extent such amounts are paid to third parties which are not Affiliates of KREG or Signal and are equal to or less than six percent (6%) of the gross Permitted Sale proceeds or a greater percentage reasonably approved by the Lender. "NOTE" shall mean the promissory note provided for by Section 2.3 hereof and substantially in the form of Exhibit E annexed hereto, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such promissory note as the same may be in effect at the time such reference becomes operative. "PBGC" shall mean the Pension Benefit Guaranty Corporation or any entity succeeding to any or all of its functions under ERISA. 12 "PERMITTED EXCEPTIONS" shall have the meaning assigned to such term in Section 9.2 hereof. "PERMITTED SALES" shall have the meaning assigned to such term in Section 13.13 hereof. "PERSON" shall mean any individual, corporation, company, voluntary association, partnership, limited partnership, joint venture, trust, unincorporated organization or government (or any agency, instrumentality or political subdivision thereof). "PLAN" shall mean an employee benefit or other plan established or maintained by the Guarantors or any ERISA Affiliate and which is covered by Title IV of ERISA, other than a Multiemployer Plan. "PLEDGE AGREEMENT" shall mean that certain Stock Pledge Agreement, dated as of the date hereof, executed by Signal to secure its obligations under this Agreement and the Secured Guaranty, with respect to the stock of SBC (the "BOLSA CHICA STOCK") substantially in the form of Exhibit F annexed hereto, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such pledge agreement as the same may be in effect at the time such reference becomes operative. "POST-DEFAULT RATE" shall mean, in respect of any principal of the Loan or any other amount payable by KREG, Signal or the Guarantors under this Agreement or the Note or the other Loan Documents that is not paid when due (whether at stated maturity, by acceleration or otherwise), a rate per annum during the period from and including the due date to but excluding the date on which such amount is paid in full equal to four percent (4%) above the Prime Rate. "PRIME RATE" shall mean the rate of interest publicly announced by Mellon Bank, N.A. from time to time as its prime rate effective in New York, New York, adjusted as of the date of an announcement in New York, New York of any change in such prime rate, whether or not KREG has notice thereof. Each change in Prime Rate shall be effective as of 12:01 a.m. on the Business Day on which the change in the prime rate is first announced or published, unless otherwise specified in such announcement or publication, in which case the change shall be effective as so specified. 13 "PRINCIPAL OFFICE" shall mean the principal office of the Lender, located at 2 World Financial Center, New York, New York 10281 or any other office designated as such in writing by the Lender. "PROPERTY" shall mean assets and properties, whether real, personal or mixed, tangible or intangible. "REGULATORY CHANGE" shall mean any change after the Closing Date in United States Federal, state or foreign law, rules or regulations or the adoption or any making after the Closing Date of any interpretation, directive or request (whether or not having the force of law) applying to a class of financial institutions including the Lender by any court or governmental or monetary authority charged with the interpretation or administration thereof. "REIMBURSEMENT AGREEMENT" shall mean the Letter of Credit and Reimbursement Agreement, dated as of the date hereof, between KREG and the Lender, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such reimbursement agreement as the same may be in effect at the time such reference becomes operative. "REIMBURSEMENT GUARANTY" shall mean the Secured Guaranty, dated as of the date hereof, between Signal and the Lender, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such secured guaranty as the same may be in effect at the time such reference becomes operative; the performance of KREG's obligations under the Reimbursement Agreement are unconditionally Guaranteed by Signal pursuant to the Reimbursement Guaranty. "RELATED PERSON" shall mean, with respect to any specified Person, any other Person that is an Affiliate of the specified Person or any partner of the specified Person (if such Person is a partnership) or any shareholder of the specified Person (if such Person is a corporation). "RELEASE" shall mean any satisfaction, release, assignment instrument, deed of reconveyance or similar instrument or instruments (each in recordable form and otherwise in form reasonably satisfactory to KREG and Signal but without any representation or warranty of the Lender (other than a warranty as to the Lender's own acts)) necessary to release any portion of any Collateral 14 (including the Securities Accounts) from the Lien of all applicable Security Documents. "REMEDIAL WORK" shall have the meaning assigned to such term in Section 10(b) hereof. "SATISFACTORY RESOLUTION" or "SATISFACTORILY RESOLVED" shall mean, with respect to the Henley Facilities Audit: (i) except for the Abex Tax Disputes, expiration of the applicable statute of limitations prior to the assertion by the IRS of any Assessment or adjustment in Taxes for the 1988 or 1989 tax years for KREG or any member of the KREG Consolidated Tax Group for such years; (ii) dismissal of any claims for any Assessment or receipt of a technical advisory letter from regional or national counsel for the IRS that the Henley Facilities Audit will not result in an Assessment; or (iii) subject to Section 9.10 hereof, entry into a settlement agreement with the IRS which is reasonably acceptable to the Lender. "SBC" shall mean Signal Bolsa Corporation, a California corporation and Wholly-Owned Subsidiary of Signal. "SECURED GUARANTY" shall mean that certain Secured Guaranty, dated as of the date hereof, by and between Signal and Lender, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such secured guaranty as the same may be in effect at the time such reference becomes operative. "SECURITIES ACCOUNT AGREEMENT" shall mean the Securities Account, Security, Pledge and Assignment Agreement, dated as of the date hereof, executed by Signal, KREG, and the Lender, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such securities account agreement as the same may be in effect at the time such reference becomes operative. "SECURITIES ACCOUNT NOTICE AGREEMENT" shall mean the Notice and Account Agreement, dated as of the date hereof, executed by Signal, KREG, the Lender, and Delaware Trust Capital Management, Inc., including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto, and shall refer to such notice and account agreement as the same may be in effect at the time such reference becomes operative. 15 "SECURITIES ACCOUNTS" shall mean, collectively, the KREG Securities Account and the Eagle Crest Securities Account. "SECURITY DOCUMENTS" shall mean, collectively, the Loan Guaranties, the Secured Guaranty, the Securities Account Agreement, the Pledge Agreement and all Uniform Commercial Code financing statements required by this Agreement or the other Loan Documents executed and delivered to the Trustee or the Lender by KREG, Signal, SBC, or any of the Guarantors in connection with any of the foregoing documents, including all amendments, modifications, supplements, extensions or novations thereto and any appendices, exhibits or schedules thereto and any Bolsa Chica Mortgage created pursuant to Section 8.7 of this Agreement, and shall refer to such documents as the same may be in effect at the time such reference becomes operative. "SIGNAL FINANCIAL STATEMENT" shall mean that certain Signal Landmark balance sheet, statement of operations and statement of cash flow (in Thousands) for the nine months ended September 30, 1994 and September 30, 1993 attached hereto as Exhibit J. "SUBORDINATED DEBENTURES" shall have the meaning assigned to such term in Section 11.11 of the Reimbursement Agreement. "SUBSIDIARY" shall mean, with respect to any Person, any (i) corporation of which at least a sufficient number of the outstanding shares of stock having by the terms thereof ordinary voting power to elect a majority of the board of directors of such corporation (irrespective of whether or not at the time stock of any other class or classes of such corporation shall have or might have voting power by reason of the happening of any contingency) is at the time directly or indirectly owned or controlled by such Person and/or one or more of such Person's Subsidiaries or (ii) partnership or other entity with respect to which such Person has possession, directly or indirectly, of the power to direct or cause the direction of management or policies of such partnership or other entity. "WHOLLY-OWNED SUBSIDIARY" shall mean, with respect to any Person, any such Subsidiary of which all of the equity, other than directors' qualifying shares, is so owned or controlled by such Person. "TAXES" shall mean all Federal, state, local or foreign taxes, and other assessments, fees or charges of a similar nature (whether imposed directly or 16 through withholding), including any interest, additions to tax, or penalties applicable thereto. "TENANTS" shall mean any and all tenants, licensees, occupants, concessionaires, or other Person or Persons possessing, occupying or otherwise using or having a right to use, any space at any Collateral Property, whether under written agreement or otherwise. "TITLE COMPANIES" shall have the meaning assigned to such term in Section 6.3 hereof. "TRUSTEE" shall mean Chicago Title Insurance Company in its capacity as trustee under the Mortgages. 1.2 ACCOUNTING TERMS AND DETERMINATIONS. (a) Except as otherwise expressly provided herein, all accounting terms used herein shall be interpreted, and all financial statements and certificates and reports as to financial matters required to be delivered to the Lender hereunder shall be prepared, in accordance with generally accepted accounting principles applied on a consistent basis. All calculations made for the purposes of determining compliance with the terms of this Agreement shall (except as otherwise expressly provided herein) be made by application of generally accepted accounting principles applied on a consistent basis. (b) KREG shall deliver to the Lender at the same time as the delivery of any annual or quarterly financial statement under Section 8.1 hereof a description in reasonable detail of any material variation between the application of accounting principles employed in the preparation of such statement and the application of accounting principles employed in the preparation of the immediately preceding annual or quarterly financial statements, and reasonable estimates of the difference between such statements arising as a consequence thereof. (c) To enable the ready and consistent determination of compliance with the covenants set forth in Section 8 hereof, KREG will not 17 change the last day of its fiscal year from December 31, or the last days of the first three fiscal quarters in each of its fiscal years from March 31, June 30 and September 30, respectively. Section 2. AMOUNT AND TERMS OF LOAN. 2.1 DRAWS. (a) Upon and subject to the terms and conditions hereof, from time to time, KREG may request, and the Lender shall fund, Draws, not to exceed $5,000,000 in the aggregate outstanding. Draws shall only be used to pay for the construction costs incurred by Signal and approved by the Lender, in accordance with the terms hereof, in connection with Signal's development of the Eagle Crest Project, until substantial completion of the Eagle Crest Project Infrastructure, subject to KREG's one-time right to re-Draw proceeds in accordance with Section 6.2(g) hereof. KREG agrees that all Initial Draw Proceeds shall be immediately deposited into and disbursed in accordance with, the Construction Funds. (b) Each Draw shall be made on notice, given no later than 3:00 P.M. (New York Time) on the Business Day which is five (5) Business Days prior to the proposed Draw, by KREG to the Lender. Each such notice shall be in writing in substantially the form of Exhibit G hereto, specifying therein the requested date and amount of such Draw. The Lender shall, within five (5) Business Days approve or disapprove such requested Draw in the Lender's reasonable discretion and, if such Draw is approved and upon fulfillment of the applicable conditions set forth in Section 6 hereof, wire to KREG the amount of such Draw. If any such Draw is disapproved, the Lender shall specify in writing the reasons for such disapproval and the actions required to be taken by KREG to obtain the Lender's approval. 2.2 FEES. (a) INVESTMENT BANKING FEE. Concurrently with the execution hereof, KREG shall pay to NSI an investment banking fee for investment banking services rendered in connection with the Loan equal to $93,750. Such fee shall be paid to NSI by wire transfer to its account with 18 Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: NSI, Account Number: 1982122, Reference: Koll Real Estate Group. (b) DRAW FEE. Upon the funding of each Draw, KREG shall pay to the Lender a Draw Fee equal to 1.5% of such Draw. Such fee shall be paid to Lender by wire transfer to its account with Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: NACC Clearance Account, Account Number: 109-2525, Reference: Koll Real Estate Group. 2.3 NOTE. The Loan shall be evidenced by a single promissory note of KREG in the form of EXHIBIT E attached hereto. The date and amount of each Draw under the Loan, and each payment made on account of the principal thereof, shall be (i) recorded by the Lender on its books and (ii) prior to any transfer of the Note, endorsed by the Lender, by way of a notation deducting such payment from or adding such Draw to the principal amount of such Loan on the schedule attached to the Note (or any continuation thereof) which notation and endorsement shall be controlling absent demonstrable error; provided that the failure of the Lender to make any such notation or endorsement shall not affect the obligations of KREG hereunder or under the Note. The Note shall be secured by the Secured Guaranty, which is secured by the Collateral owned by Signal, including, without limitation, the Collateral Properties and the Bolsa Chica Stock. 2.4 MANDATORY PREPAYMENTS OF THE LOAN. In the event that Signal elects to sell any portion of the Collateral Property in accordance with Section 13.13 hereof, then with respect to any Permitted Sale, the NACC Share shall be paid to the Lender at the closing of such Permitted Sale and applied as follows: (i) first, if a Draw has occurred under the LOC Documents or a Settlement Loan has been made under the LOC Documents, the NACC Share shall be paid to the Lender at the closing of such sale and applied against the "Repayment Amount" (as defined in Section 7.1 of the Reimbursement Agreement), together with all interest, fees and charges due thereon, in such order and priority as the Lender may determine in its sole and absolute discretion; (ii) then any remaining balance of the NACC Share shall be paid to the Lender and applied against all amounts outstanding under the Loan Documents, if any, in such order and priority as the Lender may determine in its sole and absolute discretion; (iii) then any remaining balance of the NACC Share shall be deposited into the KREG Securities Account. 2.5 OPTIONAL PREPAYMENTS OF THE LOAN. KREG shall have the right to voluntarily prepay the entire outstanding amount (or any portion thereof 19 provided that such portion shall equal no less than $1,000,000) of the Loan at any time, provided that KREG shall give the Lender irrevocable prior written notice of such prepayment at least five (5) Business Days prior to the prepayment date designated in the prepayment notice. Such prepayment shall be accompanied by the payment of any interest and fees on the amount of such prepayment that have accrued and remain unpaid through the date of such prepayment. 2.6 CONSTRUCTION LOAN.The Loan is a construction loan, as such term is used in Section 6323(c)(2) of the Code. Section 3. PAYMENTS OF PRINCIPAL AND INTEREST. 3.1 REPAYMENT OF LOAN. Subject to the prepayment provisions set forth in Section 2 hereof, KREG will pay to the Lender the Loan Amount together with all interest, fees and charges due thereon, on the Maturity Date. 3.2 INTEREST. (a) MONTHLY PAYMENT. Prior to the Maturity Date, interest on the Loan shall be payable in arrears, on each Interest Payment Date, at the Facility Rate. Notwithstanding the foregoing, KREG will pay to the Lender interest at the applicable Post-Default Rate on any principal of the Loan and (to the fullest extent permitted by law) on any other amount payable by KREG hereunder or under the Note or under the other Loan Documents, which shall not be paid in full when due (whether at stated maturity, by acceleration or otherwise), for the period from and including the due date thereof (or the date on which any applicable notice or cure period expires) to but excluding the date the same is paid in full. (b) FACILITY RATE. Except as otherwise provided herein, interest on the Loan shall accrue at the following interest rate (referred to herein as the "FACILITY RATE"): the LIBOR Base Rate plus 400 Basis Points. Section 4. PAYMENTS; COMPUTATIONS; ETC. 4.1 PAYMENTS. Except to the extent otherwise provided herein, all payments of principal, interest and other amounts to be made by KREG under this Agreement and the Note shall be made in Dollars, in immediately available funds, without deduction, set-off or counterclaim, to the Lender at the account of 20 the Lender maintained with Mellon Bank Pittsburgh, ABA Number 04300261, Account Name: Nomura Asset Capital Corporation, Account Number: 091-0944, Reference: Koll Real Estate Group (or at such other place as the Lender may designate in writing from time to time), not later than 3:00 p.m. New York time on the date on which such payment shall become due (each such payment made after such time on such due date to be deemed to have been made on the next succeeding Business Day). All payments of principal of the Loan under this Agreement (including, without limitation, prepayments as a result of the acceleration of the Loan pursuant to Section 11 hereof) shall be applied to the Loan in such order of priority as the Lender shall elect. If the due date of any payment under this Agreement or the Note would otherwise fall on a day which is not a Business Day such date shall be extended to the next succeeding Business Day and interest shall be payable for any principal so extended for the period of such extension. 4.2 COMPUTATIONS. Interest on the Loan shall be computed on the basis of a 360 day year and actual days elapsed (including the first day but excluding the last day) occurring in the period for which interest is payable. 4.3 SETOFF. KREG agrees that, in addition to (and without limitation of) any right of set-off or counterclaim the Lender may otherwise have, the Lender shall be entitled, at its option, to offset balances held by the Lender or any of the Lender's Affiliates for account of KREG at any of its offices, in Dollars or in any other currency, against any principal of or interest on the Loan, or any other amount payable to the Lender hereunder, which is not paid when due (regardless of whether such balances are then due to KREG), in which case it shall promptly notify KREG thereof, provided that the Lender's failure to give such notice shall not affect the validity thereof. Section 5. YIELD PROTECTION AND ILLEGALITY. 5.1 ADDITIONAL COSTS. (a) KREG shall pay to the Lender from time to time such amounts as the Lender may reasonably determine to be necessary to compensate it for any increase in costs which the Lender actually incurs as a direct result of its making or maintaining the Loan or its obligation to fund any portion of the Loan hereunder, or any reduction in any amount receivable by the Lender hereunder in respect of the Loan or such obligation 21 (such increases in costs and reductions in amounts receivable being herein called "ADDITIONAL COSTS"), resulting from any Regulatory Change which: (i) imposes or modifies any reserve or similar requirement relating to any extensions of credit or other assets of the Lender or any commitment of the Lender; or (ii) imposes any other condition affecting this Agreement or the Note (or any of such extensions of credit). (b) The Lender will notify KREG of any Regulatory Change occurring after the date of this Agreement that will entitle the Lender to compensation under Section 5.1(a) hereof as promptly as practicable but in any event within thirty (30) Business Days after the Lender obtains actual knowledge thereof; provided, however, that if the Lender fails to give such notice within thirty (30) Business Days after it obtains actual knowledge of such an event, the Lender shall, with respect to compensation payable pursuant to this Section 5.1 in respect of any costs resulting from such event, only be entitled to payment under this Section 5.1 for costs incurred from and after the date that is thirty (30) Business Days prior to the date that the Lender does give such notice. The Lender will furnish to KREG a certificate setting forth the basis and amount of each request by the Lender for compensation under paragraph Section 5.1(a), which certificate shall include reasonably detailed evidence of such Additional Costs. Determinations and allocations by the Lender for purposes of this Section 5.1 of the effect of any Regulatory Change pursuant to Section 5.1(a) hereof, on its costs or rate of return of maintaining the Loan or its obligation to fund any portion of the Loan, or on amounts receivable by it in respect of the Loan, and of the amounts required to compensate the Lender under this Section 5.1, shall be conclusive, absent manifest error, provided that such determinations and allocations are made on a reasonable basis. (c) The Lender shall take such actions as it deems reasonable to avoid or reduce Additional Costs resulting from any Regulatory Change; provided, however, that the cost of any such actions shall be included in the Additional Costs to be paid by KREG to the Lender hereunder. 22 5.2 LIMITATIONS ON LIBOR BORROWINGS. Notwithstanding anything herein to the contrary, if, on or prior to any determination of the LIBOR Base Rate hereunder, the Lender determines (which determination shall be conclusive, absent manifest error) that quotations of interest rates for the deposits referred to in the definition of "LIBOR Base Rate" in Section 1.1 hereof are not available, then the applicable rate shall be the rate per annum which the Lender reasonably determines to be either (i) the arithmetic mean (rounded upwards if necessary to the nearest whole multiple of 1/32%) of the United States dollar lending rates for a one (1) month period that leading New York City banks selected by the Lender are quoting, on the relevant determination date, to the principal London offices of at least two of the following banks: Bank of Tokyo Ltd., Barclay's Bank plc, National Westminster Bank plc and Bankers Trust Company or (ii) if the Lender cannot determine such arithmetic mean, the lowest United States dollar lending rate for a one (1) month period that leading New York City banks selected by the Lender are quoting on such determination date to leading European banks. 5.3 ILLEGALITY. Notwithstanding any other provision of this Agreement, in the event that it becomes unlawful for the Lender to honor its obligation to make or maintain the Loan hereunder, then the Lender shall promptly notify KREG thereof and the Lender's obligation to fund any further portions of the Loan shall be suspended until such time as the Lender may again make and maintain the Loan; provided, however, that if such illegality is based upon the Lender's inability to fund or maintain LIBOR based loans, then the Facility Rate shall be the Prime Rate plus 200 Basis Points for so long as the Lender is prevented from funding or maintaining LIBOR based loans. 5.4 COMPENSATION. KREG shall pay to the Lender, upon the request of the Lender, such amount or amounts as shall be sufficient (in the reasonable opinion of the Lender) to compensate it (and any assignee or participant) for any actual loss, cost or expense which the Lender reasonably determines are attributable to LIBOR breakage costs resulting from any prepayment of the Loan for any reason (including, without limitation, a prepayment resulting from the acceleration of the Loan pursuant to Section 11 hereof) on a date other than an Interest Payment Date. Section 6. CONDITIONS PRECEDENT. 23 6.1 DELIVERIES PRIOR TO THE CLOSING DATE. On or before the Closing Date, KREG shall have delivered to the Lender each of the following: (a) CORPORATE ACTION. Certified copies of the charter and by-laws of Signal and KREG and all corporate action taken by Signal and KREG approving the Loan Documents and any and all future borrowings by KREG hereunder and all other Loan Documents to which Signal or KREG is a party (including, without limitation, a certificate setting forth the resolutions of the Boards of Directors of Signal and KREG adopted in respect of the transactions contemplated hereby). (b) INCUMBENCY. A certificate of Signal and KREG in respect of each of the officers (i) who is authorized to sign on its behalf this Agreement, the Note and all other Loan Documents to which Signal or KREG is a party and (ii) who will, until replaced by another officer or officers duly authorized for that purpose, act as its representative for the purposes of signing documents and giving notices and other communications in connection with the Loan Documents and the transactions contemplated thereby (and the Lender may conclusively rely on such certificate until it receives notice in writing from Signal or KREG as applicable, to the contrary). (c) NOTE. The Note, duly executed and delivered by KREG. (d) SECURED GUARANTY. The Secured Guaranty, duly executed and delivered by Signal. (e) LOAN GUARANTIES. The Loan Guaranties, duly executed and delivered by the Guarantors (other than Signal). (f) PLEDGE AGREEMENT. The Pledge Agreement, duly executed and delivered by Signal, together with all of the documents, instruments and certificates to be delivered to the Lender pursuant to the Pledge Agreement, including, without limitation, the SBC Stock. (g) SECURITIES ACCOUNT AGREEMENT AND SECURITIES ACCOUNT NOTICE AGREEMENT. The Securities Account Agreement, duly executed and delivered by KREG and Signal together with all of the 24 documents, instruments and certificates to be delivered to the Lender pursuant to the Securities Account Agreement, including, without limitation, the Securities Account Notice Agreement duly executed and delivered by Signal, KREG and Delaware Trust Capital Management, Inc. (h) FINANCIALS. A certificate of a senior officer of KREG attaching thereto financial statements of KREG, together with a certificate of such senior officer to the effect that such information is accurate to the best knowledge of KREG and such senior officer. (i) APPRAISALS/ STUDIES. Such appraisals and/or market studies as the Lender may reasonably request. (j) OPINION OF COUNSEL TO KREG AND THE GUARANTORS. An opinion of counsel(s) to KREG and the Guarantors with respect to (i) the enforceability of the Loan Documents against KREG and the Guarantors, as applicable, (ii) the enforceability of the Lender's rights with respect to the Securities Accounts, and (iii) such other matters as the Lender may reasonably request and otherwise in form and substance and from counsel reasonably satisfactory to the Lender. (k) MORTGAGES. A duly executed, acknowledged and recorded first Mortgage which shall constitute a valid first mortgage lien on the fee simple title to each Collateral Property and which shall secure all of the Obligations (as defined in the Mortgage), subject only to such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as shall be reasonably approved by the Lender. (l) TITLE INSURANCE. (1) A policy or policies of title insurance (collectively, the "TITLE POLICIES"), each on forms of and issued by one or more title companies reasonably satisfactory to the Lender (the "TITLE COMPANIES"), showing fee simple title vested in Signal and insuring the first priority of the Liens created under the Mortgages in an amount for each Collateral Property equal to not less than the Maximum Loan Amount, subject only to such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as are reasonably satisfactory to the Lender. 25 Such Title Policies shall also contain such endorsements and affirmative insurance provisions as the Lender may reasonably require, including, but not limited to, a tie-in endorsement with respect to each other Collateral Property. In addition, Signal and/or KREG shall have paid to the Title Companies all expenses and premiums of the Title Companies in connection with the issuance of such Title Policies and an amount equal to the recording fees payable in connection with recording the Mortgages in the appropriate county land offices. (2) An owner's policy of title insurance in form reasonably satisfactory to the Lender and issued by the Title Companies, showing fee simple title in the Bolsa Chica Project vested in SBC, in an amount equal to no less than $1,000,000, subject only to such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as are reasonably satisfactory to the Lender. (m) INSURANCE. Certificates of insurance evidencing the existence of all insurance required to be maintained by Signal and/or KREG pursuant to the Loan Documents and the designation of the Lender as the loss payee thereunder to the extent required by the Loan Documents, such certificates to be in such form and contain such information as is specified in the Loan Documents. (n) UCC FINANCING STATEMENTS. UCC-1 financing statements (in form and substance reasonably acceptable to the Lender), or amendments thereto, if applicable, covering fixtures and personal property owned by Signal and/or KREG, and affixed to, or used in connection with, each Collateral Property, in each case appropriately completed and duly executed, acknowledged and filed in the appropriate land offices. (o) MANAGEMENT AGREEMENT ASSIGNMENT. A first priority assignment to the Lender (in form and substance reasonably acceptable to the Lender) of the Eagle Crest Management Agreement, and all amounts, issues and profits to be derived from the Eagle Crest Management Agreement or any other Management Agreement. 26 (p) ENVIRONMENTAL AUDIT. Evidence reasonably satisfactory to the Lender that, except as otherwise disclosed to the Lender in writing prior to the Closing Date (including, without limitation, matters disclosed in the Reimbursement Agreement) and except for Excluded Hazardous Materials, (a) there are no pending or threatened claims, suits, actions or proceedings arising out of or relating to the existence of any Hazardous Materials at, in, on or under any Collateral Property or the Bolsa Chica Project, (b) each Collateral Property and the Bolsa Chica Project is in full compliance with all applicable Environmental Laws, (c) no Hazardous Materials exist at, in, on or under any Collateral Property or the Bolsa Chica Project, except in compliance with applicable Environmental Laws, (d) Signal has complied (or has made arrangements to comply) with the recommendations of all environmental consultant(s) referred to in this subparagraph, and (e) all Hazardous Materials have been removed from each proposed Collateral Property to the extent required by applicable law. Such evidence shall include, without limitation, (i) an updated environmental audit as to each of the Collateral Properties (which shall include, without limitation, Phase I environmental studies and, if recommended by the consultant who prepared the Phase I study and if the Lender shall reasonably request, Phase II environmental studies), reasonably satisfactory, in form and substance, to the Lender, conducted and certified by a qualified, independent environmental consultant licensed by the State of California, which reports shall include a statement that all required Environment-related approvals from all governmental and quasi-governmental authorities having jurisdiction with respect to the Collateral Properties, if any, have been obtained and (ii) such other environmental reports, inspections and investigations as the Lender shall, in its reasonable discretion, require, prepared, in each instance, by engineers or other consultants reasonably satisfactory to the Lender. All such audits, approvals, reports, inspections and investigations shall be paid for by Signal and/or KREG and shall be reasonably satisfactory, in form and substance, to the Lender. (q) PROJECT BUDGETS. Project budgets and development schedules for each Collateral Property and the Bolsa Chica Project for the two-year period following the Closing Date, in form and substance reasonably satisfactory to the Lender. (r) SEARCHES. Copies of the UCC filing searches, tax lien searches, judgment, real estate tax searches and municipal department 27 searches setting forth any and all building violations (if available) conducted in respect of Signal and KREG in all relevant jurisdictions and in each county where a Collateral Property is located demonstrating, as of a date not more than thirty (30) days prior to any requested Draw date, the existence of no other financing statements with respect to Signal and KREG or any Collateral Property. (s) MATERIAL CONTRACTS. Certified copies of all material contracts and agreements (collectively, "MATERIAL CONTRACTS") relating to each Collateral Property, including, without limitation, all material construction and service contracts and management agreements covering or affecting each Collateral Property and all permits, approvals and licenses issued with respect to each Collateral Property, but specifically not including any contract, agreement, permit, approval or license which may be terminated upon no more than thirty (30) days notice without penalty or payment. (t) PROPERTY CONDITION REPORTS. To the extent available, reports covering the geologic and soils condition of each Collateral Property and the Bolsa Chica Project, which reports shall have been prepared, in each instance, by an engineer or other professional reasonably satisfactory to the Lender. (u) TAX ASSESSMENT. Evidence that each proposed Collateral Property and the Bolsa Chica Project is assessed separate and apart from any other Property for local property tax and subdivision purposes. (v) OTHER DOCUMENTS. Such other documents relating to the transactions contemplated hereby as the Lender or counsel to the Lender may reasonably request. (w) FEES AND EXPENSES. Evidence (including, without limitation, payment instructions given by KREG) that (1) all fees and expenses payable to the Lender, including, without limitation, the fees and expenses referred to in Section 13.3 hereof, to the extent then due and payable, have been paid in full, and (2) all filing or recording charges required to be paid in connection with the execution, delivery or recording of the 28 Security Documents as well as all title premiums and other title and survey charges have been paid in full. 6.2 CONDITIONS TO FUNDING. The Lender's obligation to fund any Draw hereunder shall be conditioned upon the following, both immediately prior to the funding of such Draw and also after giving effect thereto: (a) DEFAULT. No default with respect to Sections 11(a), (g), (h) and (i) hereof shall have occurred and be continuing and no default with respect to Section 11(d) that would have a material adverse effect on the financial condition of KREG or the value of the Collateral shall have occurred and be continuing. (b) EVENT OF DEFAULT. No Event of Default shall have occurred and be continuing. (c) REPRESENTATIONS. Except for representations and warranties expressly made or deemed made as of a specific date (which representations and warranties shall be expressly stated to be true and correct in all material respects on and as of such specific date when made again on the date of funding any portion of the Loan), the representations and the warranties made by KREG and Signal in Section 7 hereof and elsewhere in this Agreement or the other Loan Documents and made by the Guarantors in the Secured Guaranty and the Loan Guaranties shall be true and complete in all material respects on and as of the date of the funding of such portion of the Loan with the same force and effect as if made on and as of such date. (d) NO ASSESSMENTS; RECORDING TAXES. No Assessment including, without limitation, any Assessment in connection with the Henley Facilities Audit, has been made, filed, or otherwise assessed against KREG, the Guarantors, the Collateral, or any of the property, assets or revenues of KREG. KREG and Signal shall have paid or caused to be paid all mortgage recording taxes payable (if any) in each jurisdiction in which any Collateral Property is located and shall have delivered to the Lender any and all supplemental or additional mortgages, in form and substance reasonably satisfactory to the Lender, as may be reasonably required by the Lender in connection with such funding. 29 (e) RE-AFFIRMATION OF LOAN GUARANTIES. Prior to the funding of any Draw, KREG shall deliver to the Lender a letter (in form and substance reasonably acceptable to the Lender) addressed to the Lender and executed by each of the Guarantors, pursuant to which each of the Guarantors reaffirms that its respective Guaranty is in full force and effect and reaffirms and remakes all of its representations, warranties, covenants and waivers contained therein as of the funding date (except for representations and warranties expressly made or deemed to be made as of a specific date (which representations and warranties shall be expressly stated to be true and correct on and as of such specific date when made again on the date of such funding)). (f) ESTABLISHMENT OF CONSTRUCTION FUNDS. Signal and/or KREG shall deposit $5,000,000 in the aggregate (in addition to the Initial Draw Proceeds to be deposited therein) into either (i) one or more construction funds (collectively, the "CONSTRUCTION FUNDS") established with the Lender and/or City of Escondido and/or such other political subdivisions and utility authorities with jurisdiction over the Eagle Crest Project, or (ii) the Eagle Crest Securities Account in addition to any other amounts to be deposited therein pursuant to the terms hereof or of the Securities Account Agreement. Concurrently with the establishment of each such Construction Fund, (i) Signal and/or KREG and the various authorities which shall control such Construction Fund shall execute and deliver one or more escrow agreements approved by the Lender, which agreements shall (1) govern disbursements from such Construction Fund, (2) require all such funds be used solely for the cost of the Eagle Crest Project infrastructure and (3) include commercially reasonable construction loan disbursement procedures and procedures for reporting the activity with respect to such accounts to the Lender and (ii) the Lender shall allow KREG to withdraw from the Eagle Crest Securities Account solely for deposit into such Construction Fund amounts required to be deposited into such Construction Fund pursuant to the agreements governing such Construction Fund and (iii) Signal shall execute and deliver to the Lender an Assignment of Construction Fund Accounts and Agreements with respect to such Construction Fund. (g) ADDITIONAL REQUIREMENTS FOR A DRAW SUBSEQUENT TO THE INITIAL DRAW. KREG shall have a one-time right to re-Draw funds for the Eagle Crest Project and the Fairbanks Project and to satisfy KREG's 30 obligation to deposit an additional $2,000,000 for the Eagle Crest Project Infrastructure costs into the Construction Funds or the Eagle Crest Securities Account pursuant to Section 8.6 hereof, and subject to satisfaction of the additional conditions set forth in Section 9.6, for the Bolsa Chica Project if and only if: (1) the Initial Draw Proceeds, together with all interest, fees and other charges thereon have been repaid in full and no Event of Default has occurred and is continuing under the Loan Documents or the LOC Documents; (2) no fewer than eighty (80) home sites at the Eagle Crest Project have been sold in accordance with the terms and conditions hereof and for an average of no less than $80,000 per lot; (3) not more than two hundred (200) home sites at the Eagle Crest Project have been sold in total; (4) the "Gross Operating Profit" (as set forth in the manager's statement delivered pursuant to the Eagle Crest Management Agreement) (such statement to be in substantially the same form and following the same accounting principles as in previous statements) of the golf course at the Eagle Crest Project for the fiscal year preceding the re-Draw is at least $750,000; (5) all matters relating to the Henley Facilities Audit have been satisfactorily resolved or no Assessment (including, without limitation, any Assessment resulting from the Henley Facilities Audit) has been made, filed, or otherwise assessed against KREG, any of its Affiliates, the Collateral, or any of the property, assets or revenues of KREG and KREG shall have delivered to the Lender an opinion of counsel, in form and substance reasonably acceptable to the Lender, confirming that the Lien of the Mortgages on the Collateral Properties shall have priority over the lien of any Assessments; and (6) the funding date of the re-Draw is on or before June 1, 1996. (h) GUARANTIES BY SUBSIDIARIES. A Guaranty (in substantially the form of the Exhibit B hereto) executed and delivered to the Lender by each direct Wholly-Owned Subsidiary of KREG which (i) is not then a Guarantor and (ii) has assets the fair value of which exceed its liabilities. (i) SEARCHES. Copies of the UCC filing searches, tax lien searches, judgment, real estate tax searches and municipal department searches setting forth any and all building violations (if available) conducted in respect of Signal and KREG in all relevant jurisdictions and in each county where a Collateral Property is located demonstrating, as of a date not more than thirty (30) days prior to any requested Draw date, the exis- 31 tence of no other financing statements with respect to Signal and KREG or any Collateral Property. (j) FEES AND EXPENSES. Evidence that (1) all fees and expenses payable to the Lender or NSI hereunder, to the extent then due and payable, have been paid in full, and (2) all fees and charges required to be paid in connection with the Security Documents and the Securities Accounts have been paid in full. Section 7. REPRESENTATIONS AND WARRANTIES. KREG hereby makes each of the representations and warranties set forth in Section 11 of the Reimbursement Agreement as though set forth fully herein, as of the date hereof and, subject to the qualification set forth in Section 6.2(c) hereof, as of the date on which each Draw is funded (notwithstanding any earlier termination of the Reimbursement Agreement). Signal represents and warrants to the Lender, as of the date hereof and, subject to the qualification set forth in Section 6.2(c) hereof, as of the date on which each Draw is funded, that: 7.1 CORPORATE EXISTENCE. Signal (i) is a corporation that was duly organized and is validly existing under the laws of the jurisdiction of incorporation, (ii) has all the requisite corporate power and all material government licenses, authorizations, consents and approvals necessary to own its assets and carry on its businesses as it is now being conducted; and (iii) is qualified to do business in all jurisdictions in which the nature of the business conducted makes such qualification necessary; and (iv) together with its Wholly-Owned Subsidiary, SBC, is a member of the KREG Consolidated Tax Group. 7.2 FINANCIAL STATEMENTS. (a) All financial data with respect to Signal, the other Guarantors, the Collateral Properties and the Bolsa Chica Project heretofore delivered to the Lender in writing is true, complete and correct in all material respects and accurately represents the financial condition of Signal in all material respects and the Collateral Properties and the Bolsa Chica Project as of the date set forth therein. There has been no material adverse change in the business, operations, prospects or financial condition of Signal, the Collateral Properties or the Bolsa Chica Project since the date of such data. To the knowledge of Signal after due inquiry, Signal has not incurred any obligation or liability, contingent or other- 32 wise, not reflected in such financial data which might materially adversely affect the financial condition of Signal or the value of the Collateral. (b) The line item on the Signal Financial Statement designated as $89,422,000 for "Other liabilities" for the nine month period ending on September 30, 1994 includes approximately $1,000,000 of pension and litigation reserves and approximately $88,422,000 of deferred tax liabilities (the "DEFERRED TAX AMOUNT"), which Deferred Tax Amount represents deferred income taxes which will become due upon the entitlement and sale of the Bolsa Chica Project, based upon the difference between the Signal's tax basis in such property and its financial statement basis for such property. No portion of the Deferred Tax Amount shall be due or owing prior to a sale of all or any portion of the Collateral Properties or the Bolsa Chica Project with respect to which the sale price exceeds Signal's tax basis for the property so sold. Upon the consummation of any such sale, Signal's tax liability in connection with such sale shall not exceed Signal's effective tax rate multiplied by the amount by which the sale price of the property sold exceeds Signal's tax basis in such property. 7.3 MATERIAL LITIGATION. Except as set forth on Exhibit H attached hereto, and any litigation challenging the approval of any entitlements for the Bolsa Chica Project, there are no legal or arbitral proceedings or any proceedings by or before any governmental or regulatory authority or agency, now pending or (to the knowledge of Signal) threatened against Signal, any Collateral Property or the Bolsa Chica Project which, if adversely determined, could have a material adverse effect on the financial condition of Signal or the value of any of the Collateral. 7.4 NO BREACH. None of the execution and delivery of this Agreement or any other Loan Document to which Signal is a party, the consummation of the transactions herein and therein contemplated and compliance with the terms and provisions hereof and thereof will conflict with or result in a breach of, or require any consent (except such consents as have been obtained) under the charter or by-laws of Signal, or any applicable law or regulation, or any order, writ, injunction or decree of any court or governmental authority or agency, or any agreement or instrument to which Signal is a party or by which it is bound or is subject, or constitute a default under any such agreement or instrument, or (except for the Liens arising under the Security Documents) result in the creation or imposition of any Lien upon any of the revenues or assets of Signal or any of its Subsidiaries pursuant to the terms of any such agreement or instrument. 33 7.5 CORPORATE ACTION. Signal has all necessary corporate power and authority to execute, deliver and perform its obligations under this Agreement and the other Loan Documents to which Signal is a party; and the execution, delivery and performance by Signal of this Agreement and the other Loan Documents to which it is a party have been duly authorized by all necessary corporate action on the part of Signal. 7.6 APPROVALS. No authorizations, approvals or consents of, and no filings or registrations with, any governmental or regulatory authority or agency are necessary for the execution, delivery or performance by Signal of this Agreement and the other Loan Documents to which it is a party or for the validity or enforceability thereof, except to the extent that the failure to obtain or to make such authorizations, approvals, consents, filings or registrations would not have a material adverse effect on Signal's financial condition or the value of any of the Collateral. 7.7 MARGIN STOCK. Signal is not engaged principally, or as one of its important activities, in the business of extending credit for the purpose, whether immediate, incidental or ultimate, of buying or carrying margin stock and no part of the proceeds of any Loan hereunder will be used to buy or carry any margin stock. 7.8 ERISA. The Guarantors, Signal and the ERISA Affiliates have fulfilled their respective obligations under the minimum funding standards of ERISA and the Code with respect to each Plan and are in compliance in all material respects with the presently applicable provisions of ERISA and the Code, and have not incurred any liability to the PBGC or any Plan or Multiemployer Plan (other than to make contributions in the ordinary course of business). 7.9 TAXES. Signal and each of its Affiliates have filed all United States Federal income tax returns and all other material tax returns which are required to be filed (and, where Signal or any of its Affiliates has been a member of a consolidated group, the parent of such consolidated group has filed all such returns) and all such returns are true, complete and correct in all material respects. All Taxes due pursuant to such returns or pursuant to any assessment have been paid, except as disclosed to the Lender in writing prior to the Closing Date or the date of any disbursement of Loan proceeds. The charges, accruals and reserves on the books of Signal and each of its Affiliates in respect of Taxes are, in the opinion 34 of Signal, adequate. No deficiency or adjustment for any Taxes has been threatened, proposed, asserted or assessed against Signal, or any its Affiliates, or the Collateral, or against any other Person to whom Signal or its Affiliates may have an indemnification, reimbursement, contribution or similar obligation, except as disclosed to the Lender in writing prior to the Closing Date or the date of any disbursement of Loan proceeds. KREG has disclosed to the Lender that it is under audit by the IRS for the 1989 tax year (hereinafter referred to as the "HENLEY FACILITIES AUDIT"). KREG shall hire independent counsel reasonably acceptable to Lender (which may be Brobeck, Phleger & Harrison) to represent KREG in connection with the Henley Facilities Audit and KREG has the right of approval with respect to any agreement, resolution, stipulation, or other settlement with respect to the Henley Facilities Audit. The Lien of the Mortgage and the Lien of the Security Documents securing the Loan and any disbursements thereunder shall have priority over any tax lien levied by the IRS in connection with any Assessment, including any Assessment resulting from the Henley Facilities Audit. 7.10 INVESTMENT COMPANY ACT. Signal is not an "investment company", or a company "controlled" by an "investment company", within the meaning of the Investment Company Act of 1940, as amended. 7.11 PARENT OF SIGNAL. Signal Landmark Holdings, Inc. is the owner of all of the issued and outstanding capital stock of Signal, all of which capital stock has been validly issued, is fully paid and nonassessable and is owned by Signal Landmark Holdings, Inc. free and clear of all mortgages, assignments, pledges and security interests and free and clear of all warrants, options and rights to purchase. 7.12 CAPITALIZATION. Signal does not have outstanding any other capital stock or securities convertible into or exchangeable for capital stock of Signal nor any right to subscribe for or to purchase, or any options for the purchase of, or any agreements providing for the issuance (contingent or otherwise) of, or any calls, commitments or claims of any character relating to, capital stock of Signal or any securities convertible into or exchangeable for capital stock of Signal. 7.13 EMPLOYEES. Signal has no employees. 35 7.14 SOLVENCY. (a) None of the transactions contemplated by the Loan Documents will be or have been made with an actual intent to hinder, delay or defraud any present or future creditors of Signal and Signal will not be rendered insolvent by such transactions or will have received fair and reasonably equivalent value in good faith for the grant of the Liens created by the Security Documents. Signal is able to pay its debts as they become due, including contingent obligations reasonably likely to become due. (b) The fair value of Signal's assets exceeds and, immediately following the funding of the Loan and the consummation of the other transactions contemplated to take place simultaneously therewith (including, without limitation, those transactions contemplated by the other Loan Documents and those transactions contemplated by the LOC Documents), will exceed, Signal's liabilities, including, without limitation, subordinated, unliquidated, disputed and contingent liabilities. The fair value of Signal's assets is and, immediately following the funding of each portion of the Loan, will be greater than Signal's liabilities, including, without limitation, the maximum amount of its contingent liabilities on its debts as such debts become absolute and matured. Signal's assets do not and, immediately following the funding of each portion of the Loan and the consummation of the other transactions contemplated to take place simultaneously therewith, will not, constitute unreasonably small capital to carry out its business as conducted or as proposed to be conducted. Signal does not intend to, and believes that it will not, incur debts and liabilities (including, without limitation, contingent liabilities) beyond its ability to pay such debts as they mature (taking into account the timing and amounts of cash to be received by Signal and the amounts to be payable on or in respect of obligations of Signal). 7.15 DELINQUENT PROPERTY LIENS. There is no delinquent tax, sewer rent, water charge, assessment or other outstanding Lien against any of the Collateral Properties or the Bolsa Chica Project; and, except as shown in the Title Policies and SBC owner's title binder, there are no mechanics' or similar Liens or, to Signal's knowledge, claims for overdue payment for work performed by or on behalf of Signal or any of its Affiliates, labor or materials provided or relating to the Collateral Properties or the Bolsa Chica Project, which claims are or could become Liens prior to, or equal with, the Liens of the Mortgages and, except as 36 previously disclosed in writing to the Lender, there are no mechanics' or similar Liens or claims affecting the Collateral Properties or the Bolsa Chica Project which have not been insured or endorsed over by the Title Companies. 7.16 INSURANCE. Each Collateral Property and the Bolsa Chica Project is covered by insurance of the type and in the amounts and provided by the carriers required by the Mortgage encumbering such Collateral Property or the Pledge Agreement with respect to the Bolsa Chica Project. 7.17 LIEN PRIORITY. The Mortgages will constitute valid, subsisting and enforceable first Liens and perfected security interests on the Collateral Properties, including all buildings and fixtures which constitute part of such Collateral Properties under applicable law, and all additions, alterations and replacements made at any time with respect to the foregoing, subject only to Liens permitted under Section 9.2 hereof. 7.18 IMPROVEMENTS. Except as disclosed in the surveys or title policies delivered to the Lender hereunder, all improvements comprising a portion of any Collateral Property lie wholly within the boundary and building restriction lines of such Collateral Property and no improvements on adjoining properties encroach upon any Collateral Property in any respect. 7.19 CASUALTY; CONDEMNATION. Except as otherwise disclosed in writing to the Lender prior to the Closing Date, the Collateral Properties and the Bolsa Chica Project are free of material damage and waste and there is no proceeding pending or, to the best of Signal's knowledge, threatened, for the total or partial taking of any Collateral Property or the Bolsa Chica Project owned by Signal and no casualty has occurred with respect to any Collateral Property or the Bolsa Chica Project. 7.20 APPROVALS, ZONING AND OTHER LAWS. Signal (or its Affiliates, as applicable) has obtained the certifications, approvals, consents, authorizations, licenses and permits described on Exhibit I attached hereto (collectively, the "EXISTING APPROVALS") in connection with the ownership, use or development of each of the Collateral Properties. Except as otherwise disclosed in writing to the Lender, (a) all of the Existing Approvals have been validly obtained and are in full force and effect; (b) Signal has complied in all material respects with all of such conditions and requirements of all Existing Approvals as are or were required to be complied with on or before the date hereof and paid in full all of such fees, 37 charges and other payments as are or were required to be paid in connection therewith on or before the date hereof; and (c) Signal has delivered to the Lender true, correct and complete copies of all Existing Approvals and all applications therefor. Signal shall use its best commercially reasonable efforts to maintain all Existing Approvals in full force and effect and shall not cause or (to the extent within Signal's reasonable control) permit to occur any event or occurrence which impairs or adversely impacts any of Signal's rights under any of the Existing Approvals. Signal shall use its commercially reasonable efforts to apply for and obtain such certifications, approvals, consents, authorizations, licenses and permits as may become necessary or desirable for the use and development of the Collateral Properties and the Bolsa Chica Project (the "FUTURE APPROVALS") in accordance with the forecast and projections set forth on Exhibit C attached hereto. 7.21 MATERIAL CONTRACTS. Signal has delivered to the Lender a schedule and description of each Material Contract (including all amendments thereto) to which Signal, the Guarantors, or any Subsidiary of Signal is a party and the information set forth in such schedule is correct and complete in all material respects as of the date thereof. A correct and complete copy of each such Material Contract (including all such amendments) has been provided to the Lender and each such Material Contract is unmodified and in full force and effect and neither Signal nor, to Signal's knowledge, any other party to any such Material Contract is in default (or with the giving of notice or the passage of any applicable care period would be in default) thereunder (other than any defaults which, if uncured, would not have a material adverse effect on the financial condition of Signal or the value of the applicable Collateral Property or the Bolsa Chica Project) and Signal has no knowledge of the existence of any other such Material Contracts with respect to the Collateral Properties or the Bolsa Chica Project. 7.22 PERMITS. Except as otherwise disclosed to the Lender in writing prior to the Closing Date, there has been issued in respect of the Eagle Crest Project all permits and governmental approvals necessary or required to own, develop, operate, use, occupy or sell such Collateral Property in the manner currently operated, including any required permits relating to Hazardous Materials, other than any such permit or approval which, if not obtained, would not have a material adverse effect on the value of the Eagle Crest Project. Each such permit is in full force and effect and Signal has not received any notice of violation or revocation thereof. No other permits are required from any governmental entity in order to operate the Eagle Crest Project as it is now operated. 38 7.23 UTILITIES. Signal has not received any notice of actual or threatened reduction or curtailment of any utility service now supplied to the Eagle Crest Project. Signal has no reason to believe, after due inquiry, that necessary and sufficient utility services will not be supplied to the Collateral Properties as and when needed upon the development thereof. 7.24 CERTIFICATES OF OCCUPANCY. Signal has not received any notice of actual or threatened cancellation or suspension of any certificate of occupancy for any portion of the Eagle Crest Project and all such certificates of occupancy are in full force and effect. 7.25 ASSESSMENTS. Except as disclosed in writing to the Lender or on the Title Policies, Signal has not received any notice of actual or threatened special assessments or reassessments of any Collateral Property which is not reflected on the title reports or in the financial information previously provided to the Lender and which would have a material adverse effect on the financial condition of Signal or the value of such Collateral Property. 7.26 CONDITIONS OF PROPERTIES. The buildings, structures and improvements included on or within the Eagle Crest Project are structurally sound and in good repair, and all existing mechanical, electrical, heating, air conditioning, ventilation, drainage, sewer, water and plumbing systems are in proper working order. 7.27 ENVIRONMENTAL REPORTS/APPRAISALS. Signal has delivered to the Lender correct and complete copies of all environmental audits, appraisals and market studies respecting the Collateral Properties which Signal has in its possession and which have been prepared since January 1, 1992. 7.28 FULL DISCLOSURE. To the best knowledge of Signal, no information contained in this Agreement, the other Loan Documents, the financial statements, the appraisals or any written statement furnished by or on behalf of Signal which has previously been delivered to the Lender, contains any untrue statement of a material fact or omits to state a material fact necessary to make the statements contained herein or therein not materially misleading in light of the circumstances under which made. Section 8. AFFIRMATIVE COVENANTS. KREG hereby covenants to comply with each of the affirmative covenants set forth in Section 12 of the 39 Reimbursement Agreement (notwithstanding any earlier termination of the Reimbursement Agreement) so long as the Loan is outstanding and until payment in full of the Loan, all interest thereon, and all other amounts payable by KREG under the Loan Documents. Signal agrees that so long as the Loan is outstanding and until payment in full of the Loan, all interest thereon and all other amounts payable by KREG or Signal under the Loan Documents: 8.1 FINANCIAL STATEMENTS. Signal shall deliver or cause to be delivered to the Lender: (a) as soon as available and in any event within 60 days after the end of each quarterly fiscal period of each fiscal year of Signal, unaudited consolidated and consolidating statements of income, retained earnings and changes in financial position of Signal for such period and for the period from the beginning of the respective fiscal year to the end of such period, and the related consolidated and consolidating balance sheet as at the end of such period, setting forth in each case in comparative form the corresponding consolidated figures for the corresponding period in the preceding fiscal year, accompanied by a certificate of a senior financial officer of Signal, which certificate shall state that said financial statements fairly present the consolidated and consolidating financial condition and results of operations, as the case may be, of Signal in accordance with generally accepted accounting principles, consistently applied, as at the end of, and for, such period (subject to normal year-end audit adjustments); (b) as soon as available and in any event within 105 days after the end of each fiscal year of Signal, consolidated and consolidating statements of income, retained earnings and changes in financial position of Signal for such year and the related consolidated and consolidating balance sheets as at the end of such year, setting forth (after 1994) in each case in comparative form the corresponding consolidated and consolidating figures for the preceding fiscal year, and accompanied by an opinion thereon of independent certified public accountants of recognized national standing, which opinion shall state that said consolidated financial statements fairly present the consolidated and consolidating financial condition and results of operations of Signal as at the end of, and for, such fiscal year; (c) as soon as available and in any event within 90 days after the end of each fiscal year, an updated development budget and 40 project schedule, in substantially the form set forth on Exhibit C hereto for each Collateral Property and the Bolsa Chica Project; (d) promptly upon their becoming available, copies of all registration statements and regular periodic reports, if any, which Signal or the Guarantors shall have filed with the Securities and Exchange Commission (or any governmental agency substituted therefor) or any national securities exchange; (e) promptly upon the mailing thereof to the partners or stockholders of the Guarantors generally, copies of all financial statements, reports and proxy statements so mailed, if any; (f) as soon as possible, and in any event within ten days after Signal knows or has reason to know that any of the events or conditions specified below with respect to any Plan or Multiemployer Plan have occurred or exist, a statement signed by a senior financial officer of Signal setting forth details respecting such event or condition and the action, if any, which the Guarantors, Signal or its ERISA Affiliate proposes to take with respect thereto (and a copy of any report or notice required to be filed with or given to PBGC by the Guarantors, Signal or an ERISA Affiliate with respect to such event or condition): (i) any reportable event, as defined in Section 4043(b) of ERISA and the regulations issued thereunder, with respect to a Plan, as to which PBGC has not by regulation waived the requirement of Section 4043(a) of ERISA that it be notified within 30 days of the occurrence of such event (provided that a failure to meet the minimum funding standard of Section 412 of the Code or section 302 of ERISA shall be a reportable event regardless of the issuance of any waivers in accordance with Section 412(d) of the Code); (ii) the filing under Section 4041 of ERISA of a notice of intent to terminate any Plan or the termination of any Plan; (iii) the institution by PBGC of proceedings under Section 4042 of ERISA for the termination of, or the appointment of a trustee to administer, any Plan, or the receipt by the Guarantors, KREG, or 41 any ERISA Affiliate of a notice from a Multiemployer Plan that such action has been taken by PBGC with respect to such Multiemployer Plan; (iv) the complete or partial withdrawal by the Guarantors, Signal or any ERISA Affiliate under Section 4201 or 4204 of ERISA from a Multiemployer Plan, or the receipt by the Guarantors, Signal or any affiliate of notice from a Multiemployer Plan that it is in reorganization or insolvency pursuant to Section 4241 or 4245 of ERISA or that it intends to terminate or has terminated under Section 4041A of ERISA; and (v) the institution of a proceeding by a fiduciary of any Multiemployer Plan against the Guarantors, Signal or any ERISA Affiliate to enforce Section 515 of ERISA, which proceeding is not dismissed within 30 days; (g) promptly after Signal knows that any Default has occurred, a written notice of such Default describing the same in reasonable detail and, together with such notice or as soon thereafter as possible, a description of the action that Signal has taken and proposes to take with respect thereto; (h) as soon as available and in any event within 30 days after the end of each quarterly fiscal period of each fiscal year of Signal operating statements showing sales for each Collateral Property and such other relevant information with respect to each Collateral Property as requested by the Lender, in each case certified by a senior officer of Signal; and (i) from time to time such other information regarding the business, affairs or financial condition of the Guarantors, Signal or any of their respective Affiliates (including, without limitation, any Plan or Multiemployer Plan and any reports or other information required to be filed under ERISA) and such additional statements, reports, projections, budget and other information regarding the Collateral as the Lender may reasonably request. Signal will furnish to the Lender, at the time it furnishes each set of financial statements pursuant to paragraphs (a) or (b) above, a certificate of a senior financial officer of Signal to the effect that no default has occurred and is 42 continuing (or, if any default has occurred and is continuing, describing the same in reasonable detail and describing the action that Signal has taken and proposes to take with respect thereto). 8.2 NET WORTH. Signal shall at all times maintain a net worth of no less than Fifty Million Dollars ($50,000,000) (the "MINIMUM NET WORTH AMOUNT"). As used herein, the "net worth" of Signal shall be calculated by subtracting the amount of any and all liabilities of Signal, whether direct or indirect, and including, without limitation, subordinated, unliquidated, disputed and contingent liabilities, from the book value (as set forth on the certified Financial Statements of Signal delivered to the Lender pursuant to Section 8.1 hereof) of those assets held directly or indirectly by Signal; provided, however that (i) any and all interest of Signal in SBC and the Bolsa Chica Project (together with Bolsa Chica-related deferred Taxes and liabilities) and (ii) promissory notes or other debt instruments made by (and all amounts owing from) KREG or other Affiliates of Signal in favor of Signal (including, without limitation, the $107,457,000 shown as "Due from Parent" on the Signal Financial Statement) shall be excluded from the calculation of Signal's assets and liabilities for purposes of calculating the Minimum Net Worth Amount. 8.3 MATERIAL LITIGATION, ETC. Signal will promptly give to the Lender notice of (a) all legal or arbitral proceedings, and of all proceedings by or before any governmental or regulatory authority or agency, and any material development in respect of such legal or other proceeding affecting the financial condition of Signal, or the value of the Collateral except proceedings which, if adversely determined, would not have a material adverse effect on the financial condition of Signal or the value of the Collateral and (b) of any proposal known to Signal by any public authority to acquire any Collateral Property, the Bolsa Chica Project or any substantial portion thereof. 8.4 CORPORATE EXISTENCE, ETC. Signal will preserve and maintain its corporate existence and all of its material rights, privileges and franchises; comply with the requirements of all applicable laws, rules, regulations and orders of governmental or regulatory authorities if failure to comply with such requirements would materially and adversely affect the financial condition of Signal, any Collateral Property or the Bolsa Chica Project; except as disclosed in writing to the Lender prior to the Closing Date or contested in good faith with adequate reserves therefor, pay and discharge all Taxes, assessments and governmental charges or levies imposed on it or on its income or profits or on any of its property prior to 43 the date on which penalties attach thereto; and permit representatives of the Lender, during normal business hours and upon reasonable prior notice, to examine, copy and make extracts from its books and records, to inspect its properties, and to discuss its business and affairs with its officers, all to the extent reasonably requested by the Lender. 8.5 INSURANCE. Signal will keep insured by financially sound and reputable insurers all property of a character usually insured by parties engaged in the same or similar business similarly situated against loss or damage of the kinds and in the amounts customarily insured against by such parties and carry such other insurance as is usually carried by such parties and as required in accordance with the terms of the Mortgages and any other Loan Documents. 8.6 ADDITIONAL INFRASTRUCTURE COSTS. (a) In order to provide funds for Eagle Crest Project infrastructure costs in excess of $10,000,000, Signal shall deposit (in accordance with subsection (b) below) an aggregate amount of $2,000,000 (the "ADDITIONAL CONSTRUCTION DEPOSIT AMOUNT") into the Construction Funds; provided, however, that until the applicable Construction Fund has been established, Signal shall deposit the Additional Construction Deposit Amount directly into the Eagle Crest Securities Account. Notwithstanding the foregoing, in the event that the cost of the Eagle Crest Project infrastructure is reasonably expected by Signal to exceed $12,000,000, then Signal shall promptly (but in no event prior to such time as Signal would be required to deposit the Additional Construction Deposit Amount pursuant to subsection (b) below) deposit funds equal to such excess into the applicable Construction Fund (or the Eagle Crest Securities Account if such Construction Fund has not then been established) and such excess amounts shall be treated as "Additional Construction Deposit Amounts" hereunder and under the Securities Account Agreement. (b) On or before the earliest to occur of (i) the date on which funds in excess of the Initial Draw Proceeds of $5,000,000 and the additional $5,000,000 deposited in the Construction Funds by Signal pursuant to this Agreement are needed to pay for Eagle Crest Project infrastructure costs or (ii) the date on which a re-Draw is funded pursuant to Section 6.2(g) of this Agreement or (iii) January 30, 1996, Signal shall deposit into the applicable Construction Fund, if then established, or, if not, the Eagle Crest Securities Account, the Additional Construction Deposit Amount, which amount shall be disbursed 44 from such fund or account in accordance with the terms of the agreements governing such fund or account. 8.7 BOLSA CHICA PROJECT MORTGAGE. From and after July 1, 1996, unless the Henley Facilities Audit has been satisfactorily resolved, and provided that at least an aggregate principal amount of $10,000,000 is then outstanding under the Loan Documents and/or the LOC Documents (inclusive of the "Stated Amount" in the event that the "Letter of Credit" is then in existence, as such terms are defined in the Reimbursement Agreement), and in recognition of the substantial benefit which SBC receives from the agreement of the Lender to enter into this Agreement and to make the Loan, the Lender may direct KREG and Signal to cause SBC to deliver to Lender a deed of trust for the Bolsa Chica Project (the "BOLSA CHICA MORTGAGE"). (a) DUE DILIGENCE. In the event that the Lender elects to obtain the Bolsa Chica Mortgage, then KREG and Signal shall cause SBC to: (i) PRELIMINARY TITLE REPORT. SBC shall cause the Title Company to deliver to the Lender a preliminary title report (the "PTR") issued by the Title Company, together with legible copies of all documents referenced therein. (ii) ENVIRONMENTAL AUDIT. SBC shall deliver to the Lender (i) an updated environmental audit as to the Bolsa Chica Project (which shall include, without limitation, Phase I environmental studies and, if recommended by the consultant who prepared the Phase I study and if the Lender shall reasonably request, Phase II environmental studies), reasonably satisfactory, in form and substance, to the Lender, conducted and certified by a qualified, independent environmental consultant licensed by the State of California, which reports shall include a statement that all required Environment-related approvals from all governmental and quasi-governmental authorities having jurisdiction with respect to the Bolsa Chica Project, if any, have been obtained and (ii) such other environmental reports, inspections and investigations as the Lender shall, in its reasonable discretion, require, prepared, in each instance, by engineers or other consultants reasonably satisfactory to the Lender. All such audits, approvals, reports, inspections and investigations shall be paid for by Signal, SBC 45 and/or KREG and shall be reasonably satisfactory, in form and substance, to the Lender. (iii) DUE DILIGENCE REVIEW. Lender shall conduct its due diligence review with respect to the Bolsa Chica Project, which review may include, without limitation, a review of the PTR, surveys, leases, service contracts, options, entitlements, existing approvals, environmental impact reports, financial and operating statements, engineering and geological reports, environmental assessments, plans and specifications, market and feasibility studies and all other items relating to the Bolsa Chica Project which the Lender and its agents and representatives deem reasonably necessary to review in connection with obtaining a Lien upon the Bolsa Chica Project. At all reasonable times during the period of such due diligence, the Lender, its agents and representatives shall be entitled to (1) enter onto the Bolsa Chica Project (accompanied, at SBC's option, by a representative of SBC) on reasonable notice to SBC to perform inspections and tests of the Bolsa Chica Project and (2) examine and copy any and all plans, specifications, books and records maintained by SBC or its agents relating to the Bolsa Chica Project for the three most recent full calendar years and the current calendar year. (iv) COSTS AND EXPENSES. KREG, Signal and SBC shall pay any and all reasonable costs and expenses, including, without limitation, all reasonable attorneys' fees, charges and disbursements and reasonable consultants' fees, charges and disbursements arising or incurred in connection with the Lender's due diligence on the Bolsa Chica Project, regardless of any satisfactory resolution of the Henley Facilities Audit prior to the time that the Bolsa Chica Mortgage is (or would be) delivered. (b) DELIVERIES. From and after September 1, 1996, unless the Henley Facilities Audit has been satisfactorily resolved, Lender may direct SBC to execute and deliver to the Trustee for the benefit of the Lender, the Bolsa Chica Mortgage. In connection with the delivery of the Bolsa Chica Mortgage, SBC shall additionally deliver to the Lender the following: (i) FINANCIALS. A certificate of a senior officer of SBC attaching thereto financial statements of SBC, together with a certificate of such senior officer to the effect that such information is accurate 46 to the best knowledge of SBC and such senior officer. (ii) CORPORATE ACTION. Certified copies of the charter and by-laws of SBC and all corporate action taken by SBC in approving the Bolsa Chica Mortgage, then Loan Documents and any and all future borrowings by KREG hereunder (including, without limitation, a certificate setting forth the resolutions of the Boards of Directors of SBC adopted in respect of the transactions contemplated hereby). (iii) INCUMBENCY. A certificate of SBC in respect of each of the officers (i) who is authorized to sign on its behalf the Bolsa Chica Mortgage and (ii) who will, until replaced by another officer or officers duly authorized for that purpose, act as its representative for the purposes of signing documents and giving notices and other communications in connection with the Bolsa Chica Mortgage (and the Lender may conclusively rely on such certificate until it receives notice in writing from Signal or KREG as applicable, to the contrary). (iv) SECURED GUARANTY. A secured guaranty, duly executed and delivered by SBC, in substantially the form of the Secured Guaranty, guarantying KREG's Facility Obligations. (v) OPINION OF COUNSEL TO SBC. An opinion of counsel(s) to SBC with respect to (i) the enforceability of the Bolsa Chica Mortgage and (ii) such other matters as the Lender may reasonably request and otherwise in form and substance and from counsel reasonably satisfactory to the Lender. (vi) BOLSA CHICA MORTGAGE. A duly executed, acknowledged and recorded first priority deed of trust in substantially the form of the Mortgages, which shall constitute a valid first mortgage lien on the fee simple title to the Bolsa Chica Project and which shall secure all of the Facility Obligations, subject only to the liens shown on the Bolsa Chica Owner's Title Policy, Permitted Exceptions, and such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as shall be reasonably approved by the Lender. (vii) TITLE INSURANCE. A policy or policies of title insurance (collectively, the "BOLSA CHICA TITLE POLICIES"), each on forms of 47 and issued by the Title Companies, showing fee simple title vested in SBC and insuring the first priority of the Liens created under the Bolsa Chica Mortgage in an amount equal to not less than the Maximum Loan Amount, subject only to the liens shown on the Bolsa Chica Owner's Title Policy, Permitted Exceptions, and such defects, liens, encumbrances, assessments, security interests, restrictions, easements and other title exceptions as are reasonably satisfactory to the Lender. Such Bolsa Chica Title Policies shall also contain such endorsements and affirmative insurance provisions as the Lender may reasonably require, including, but not limited to, a tie-in endorsement with respect to each other Collateral Property. In addition, Signal and/or KREG shall have paid to the Title Companies all expenses and premiums of the Title Companies in connection with the issuance of such Title Policies and an amount equal to the recording fees payable in connection with recording the Mortgages in the appropriate county land offices. (viii) INSURANCE. Certificates of insurance evidencing the existence of all insurance required to be maintained by SBC pursuant to the Loan Documents and the designation of the Lender as the loss payee thereunder to the extent required by the Loan Documents, such certificates to be in such form and contain such information as is specified in the Loan Documents. (ix) UCC FINANCING STATEMENTS. UCC-1 financing statements (in form and substance reasonably acceptable to the Lender), or amendments thereto, if applicable, covering fixtures and personal property owned by SBC, and affixed to, or used in connection with, the Bolsa Chica Project, in each case appropriately completed and duly executed, acknowledged and filed in the appropriate land offices. (x) PROJECT BUDGETS. Project budgets and development schedules for the Bolsa Chica Project for the eighteen (18) month period following the date that the Bolsa Chica Mortgage is recorded, in form and substance reasonably satisfactory to the Lender. (xi) SEARCHES. Copies of the UCC filing searches, tax lien searches, judgment, real estate tax searches and municipal department searches setting forth any and all building violations (if available) conducted in respect of SBC in all relevant jurisdictions and in Orange 48 County, California demonstrating, as of a date not more than thirty (30) days prior to the recordation of the Bolsa Chica Mortgage, the existence of no other financing statements with respect to SBC or the Bolsa Chica Project. (xii) MATERIAL CONTRACTS. Certified copies of all material contracts and agreements (collectively, "BOLSA CHICA MATERIAL CONTRACTS") relating to SBC or the Bolsa Chica Project, including, without limitation, all material construction and service contracts and management agreements covering or affecting SBC or the Bolsa Chica Project and all permits, approvals and licenses issued with respect to SBC or the Bolsa Chica Project, but specifically not including any contract, agreement, permit, approval or license which may be terminated upon no more than thirty (30) days notice without penalty or payment. (xiii)PROPERTY CONDITION REPORTS. To the extent available, reports covering the geologic and soils condition of the Bolsa Chica Project, which reports shall have been prepared, in each instance, by an engineer or other professional reasonably satisfactory to the Lender. (xiv) FEES AND EXPENSES. Evidence that (1) all fees and expenses payable to the Lender, including, without limitation, the fees and expenses referred to in Section 13.3 hereof, to the extent then due and payable, have been paid in full, and (2) all filing or recording charges required to be paid in connection with the execution, delivery or recording of the Bolsa Chica Mortgage as well as all title premiums and other title charges have been paid in full. Section 9. NEGATIVE COVENANTS. Except as permitted by the Loan Documents or the Reimbursement Agreement or necessary to consummate the transactions permitted thereby, and until payment in full of the Loan, all interest thereon and all other amounts payable by KREG and Signal under the Loan Documents, KREG agrees to comply with each of the negative covenants set forth in Section 13 of the Reimbursement Agreement (notwithstanding any earlier termination of the Reimbursement Agreement) and Signal agrees: 9.1 PROHIBITION AGAINST FUNDAMENTAL CHANGES. Signal and its Subsidiaries will not enter into any transaction of sale, transfer, merger, consolidation or amalgamation of its ownership interests, or (except with respect to any 49 Exempt Guarantors which are Subsidiaries) liquidate, wind up or dissolve itself (or suffer any liquidation or dissolution). Signal and its Subsidiaries will not acquire any business or assets from, or capital stock of, or be a party to any acquisition of, any Person except for (a) purchases of non- real property inventory and other assets to be used in the ordinary course of business, (b) Investments permitted under the Securities Account Agreement or Section 9.4 hereof, and (c) purchases of real property or companies involved in the development, entitlement or construction of residential housing, provided, however, that such purchases shall be made through special purpose Subsidiaries and shall not exceed $2,500,000 per year in the aggregate. Subject to Signal's right to effect a Permitted Sale in accordance with Section 13.13 hereof, Signal and its Subsidiaries will not engage in any Assets Sales, in one transaction or a series of transactions, whether to Affiliates of Signal or otherwise; provided, however, that Signal or its Subsidiaries may engage in Asset Sales with respect to (i) any non-real property inventory or other assets sold or disposed of in the ordinary course of business; (ii) obsolete or worn-out property, tools or equipment no longer used or useful in its business so long as the amount thereof sold in any single fiscal year by Signal shall not have a fair market value in excess of $50,000 in aggregate; or (iii) assets (other than the Collateral Property, the Bolsa Chica Stock, the Bolsa Chica Project or other Collateral) having an aggregate value of $2,500,000 or less per year as to any one transaction or series of transactions; provided, however, that notwithstanding the foregoing, Signal or SBC shall have the right to sell or to grant an option to acquire up to fifty acres of the wetland portion of the Bolsa Chica Project to Fieldstone Company (which owns property adjacent to the Bolsa Chica Project) and to use any proceeds therefrom as part of a mitigation credit in connection with the implementation of the Wetlands Restoration Plan required as a condition to securing the entitlements of the Bolsa Chica Project and the certification of the Environmental Impact Report for the Bolsa Chica Project by the Orange County Board of Supervisors. Notwithstanding anything to the contrary herein or in the other Loan Documents or the LOC Documents, in the event that Signal fails to obtain any forecast entitlements or approvals or satisfy any development targets or cash flow forecasts with respect to the Collateral Properties, all as set forth and projected on EXHIBIT C hereto, then eighty percent (80%) of the Net Cash Proceeds from any and all Asset Sales of Signal and each of its Subsidiaries shall be deposited into the Securities Account. 9.2 LIMITATION ON LIENS. Signal shall not create, incur, assume or suffer to exist any Lien upon any of its property, assets or revenues, whether 50 now owned or hereafter acquired, except the following Liens (referred to herein as "PERMITTED EXCEPTIONS") (a) Liens imposed by any governmental authority for Taxes, assessments or charges not yet delinquent; provided, however that in no event shall any Assessment be a Permitted Exception; (b) pledges or deposits under worker's compensation, unemployment insurance and other social security legislation; (c) deposits to secure the performance of bids, trade contracts (other than for borrowed money), leases, statutory obligations, surety and appeal bonds, performance bonds and other obligations of a like nature incurred in the ordinary course of business; (d) easements, rights-of-way, restrictions and other similar encumbrances incurred in the ordinary course of business and encumbrances consisting of zoning restrictions, easements, licenses, restrictions on the use of property or minor imperfections in title thereto which, in the aggregate, are not material in amount, and which do not in any case materially detract from the value of the property subject thereto or interfere with the ordinary conduct of the business of Signal in any material respect; (e) Liens that are necessary to secure the Future Approvals for the Collateral Properties or the Bolsa Chica Project, provided that such Liens (i) do not secure any Indebtedness (except to the extent that (1) such Liens and the related Indebtedness relate solely to the implementation of wetlands restoration at the Bolsa Chica Project as set forth in the Bolsa Chica Environmental Impact Report and only encumber portions of the Bolsa Chica Project which constitutes wetlands or (2) such Lien and related Indebtedness relate solely to public infrastructure financing (such as special assessment district, Mello-Roos district or community facilities district financing) that are utilized to construct or install public infrastructure or facilities that are required as a condition of approval of the entitlements for either of the Collateral Properties or the Bolsa Chica Project and only encumber portions of the Collateral Properties or the Bolsa Chica Project upon which such Infrastructure or facilities shall be constructed), and (ii) do not, individually or in the aggregate, have a material adverse effect on the value of the property which they are to 51 encumber, and (iii) are approved by the Lender (but only to the extent that they are to encumber a Collateral Property), which approval shall not be unreasonably withheld, conditioned or delayed; (f) Liens arising under the Loan Documents or under the LOC Documents; (g) Liens on equipment for Indebtedness incurred in accordance with Sections 9.3(c) or 9.3(f); (h) any other Liens approved by the Lender in writing (which approval may be withheld in the Lender's sole discretion); and (i) any extension, renewal or replacement of the foregoing; provided, however, that the Liens permitted hereunder shall not be spread to cover any additional Indebtedness or property (other than a substitution of like property). 9.3 INDEBTEDNESS. Signal shall not incur or suffer to exist any Indebtedness except: (a) Indebtedness to the Lender hereunder or under any of the LOC Documents; (b) unsecured Indebtedness consisting of trade accounts payable (other than for borrowed money) incurred in the ordinary course of Signal's business which (i) are payable within 90 days of the date on which the invoice for such goods or services is delivered or (ii) to the extent not payable within 90 days, are in an aggregate principal amount not exceeding $50,000 at any time; (c) Indebtedness incurred in connection with Signal's purchase of equipment used in the ordinary course of Signal's business, which Indebtedness may be secured by a Lien on such equipment, provided that such Indebtedness may not exceed the purchase price of such equipment; (d) Indebtedness secured by Liens permitted under Section 9.2 hereof; and 52 (e) any extensions, renewal, replacement or refinancing of any of the foregoing; provided, however, that any such extension, renewal, replacement or refinancing shall not exceed in principal amount the principal amount of the Indebtedness being replaced or refinanced. (f) Indebtedness incurred by a Subsidiary of KREG in connection with the acquisition of a company involved in the development, entitlement or construction of residential housing or commercial projects or in connection with a Quick Flip Transaction, or an Asset Purchase Transaction permitted hereunder or build-to-suit transactions by KREG Operating Company or its Subsidiaries; provided that such Indebtedness is expressly non-recourse to KREG, Signal and the Guarantors and is not secured by any of the Collateral or the Bolsa Chica Project and provided further that the Lender shall have consented to the incurrence of such Indebtedness, which consent shall not be unreasonably withheld, conditioned or delayed. 9.4 CORPORATE ACTIVITIES. (a) Except as provided in Section 9.1 hereof, under the other Loan Documents or the LOC Documents, or as otherwise approved by the Lender (in its sole and absolute discretion), under the other Loan Documents or the LOC Documents, neither Signal nor any of its Subsidiaries shall (i) purchase any real property, conduct any business other than as permitted under the articles of incorporation and by-laws of Signal and its applicable Subsidiary, respectively, or (ii) have any assets or liabilities other than assets or liabilities derived from or related to the Collateral Properties or any other property owned by Signal or its Subsidiaries as of the date hereof. The Lender's approval of any of the foregoing activities shall not be unreasonably withheld in connection with the exercise of Signal's existing option to purchase certain land from the Metropolitan Water District, provided that such option is not exercised by Signal unless and until all necessary and desirable entitlements have, in the Lender's reasonable discretion, been obtained for the Bolsa Chica Project. (b) Except as provided in the Loan Documents or the LOC Documents, Signal shall (i) keep its own separate books and records, (ii) maintain its own bank accounts, (iii) keep its funds or other assets separate from the funds or other assets of the Guarantors and all other 53 Persons, (iv) observe all customary corporate or partnership procedures and formalities, (v) in all agreements and applications with any public entity, act under its own name and as a separate and distinct entity and (vi) maintain financial statements, records and books of account separate from those of the Guarantors or any other Person. Signal shall hold periodic meetings of its board of directors, and will have officers who (when acting in their capacity as officers of such corporation) act in such corporation's and Signal's best interests, all to the extent necessary to maintain the existence of Signal separate and apart from the Guarantors and any Affiliate of the Guarantors. 9.5 TRANSACTIONS WITH AFFILIATES AND SHAREHOLDERS. Except as expressly permitted by or necessary or desirable to effect a transaction permitted by the Loan Documents or the LOC Documents or as otherwise approved by the Lender (which approval may be withheld in the Lender's sole and absolute discretion), Signal, shall not directly or indirectly: (a) make any Investment in an Affiliate; (b) dividend any funds or assets to an Affiliate or shareholder; (c) transfer, sell, lease, assign or otherwise dispose of any assets to an Affiliate or shareholder; (d) merge into or consolidate with or purchase or acquire assets from an Affiliate; or (e) enter into any other transaction directly or indirectly with or for the benefit of an Affiliate (including, without limitation, guarantees and assumptions of obligations of an Affiliate); provided, however, that (i) any Affiliate who is an individual may serve as a director, officer or employee of Signal and (ii) "KGT Affiliates" (as defined in the Reimbursement Agreement) may acquire home sites at the Eagle Crest Project, provided that such acquisitions comply with Section 13.13 hereof and, provided further, that no brokerage commissions or similar transaction costs are deducted from the Permitted Sale proceeds in calculating Net Cash Proceeds. 9.6 USE OF LOAN PROCEEDS. The amounts funded hereunder shall be used solely for the purpose of paying for construction costs incurred by Signal and approved by the Lender, which approval shall not be unreasonably withheld or delayed, in connection with the development of the Eagle Crest Project Infrastructure and, upon completion of such Infrastructure (as determined by the Lender in its reasonable discretion, which determination shall not be unreasonably withheld, conditioned or delayed), for construction costs related to the Collateral Properties. KREG and Signal agree that all Initial Draw Proceeds shall be immediately deposited into the Construction Funds and that the Loan is a "construction loan" as used in Section 6323(c)(2) of the Code. Notwithstanding 54 the foregoing, KREG shall be entitled to use funds drawn by KREG subsequent to the Initial Draw Proceeds for construction costs related to the Bolsa Chica Project so long as (i) the Eagle Crest Project Infrastructure has, in the Lender's sole and absolute discretion, been substantially completed, or (ii) funds sufficient to complete the Eagle Crest Project Infrastructure are being held in the Construction Funds and/or the Eagle Crest Securities Account and the Lender has determined, in its sole and absolute discretion, that (x) such funds are sufficient for completion of the Eagle Crest Project Infrastructure and (y) no third party financing will be necessary for the completion of such Infrastructure. 9.7 USE OF ASSET SALE PROCEEDS. KREG and Signal shall use any and all proceeds of permitted Asset Sales for no purpose other than (i) first, to repay outstanding amounts under the Loan Documents or the LOC Documents and/or to deposit into the Securities Account to the extent required by and in accordance with the terms of this Agreement and the Securities Account Agreement; and (ii) second, for those purposes permitted necessary or reasonably desirable in order to carry out those corporate activities permitted under any of the Loan Documents or the LOC Documents. 9.8 ADDITIONAL SUBSIDIARIES. Except as expressly permitted by or necessary or desirable to effect a transaction permitted by the Loan Documents or the LOC Documents, Signal shall not form or acquire any Subsidiaries without the prior written consent of the Lender, which consent shall not be unreasonably withheld or delayed. In the event that the Lender shall permit a Person to become a Subsidiary of Signal, Signal shall (i) notify the Lender promptly after such Person becomes a Subsidiary of Signal, (ii) execute and deliver to the Lender a security agreement (in form and substance satisfactory to the Lender) providing that all of the outstanding shares of capital stock or partnership units, as applicable, of such Subsidiary shall be pledged to the Lender as collateral security for the Loan, and deliver to the Lender the certificate(s) representing such capital stock or partnership units, as applicable, together with instruments of assignment and transfer in such form as the Lender may request, (iii) cause such Subsidiary to execute and deliver a security agreement (in form and substance satisfactory to the Lender) granting to the Lender a first priority security interest in all of its assets and to deliver proof of corporate action, incumbency of officers, opinions of counsel and other documents as the Lender may reasonably request, and (iv) cause such Subsidiary to make such representations and warranties and undertake such obligations as the Lender may reasonably request. 55 9.9 PROPERTY MANAGEMENT. Signal shall not enter into any property management agreement concerning the Collateral Properties which is not terminable upon fewer than thirty days notice without penalty or premium, without the Lender's prior written consent, which consent shall not be unreasonably withheld, conditioned, or delayed provided that the manager thereunder is an Affiliate of Signal. Any management agreement approved by the Lender in accordance with this Section 9.9 shall be referred to herein as a "MANAGEMENT AGREEMENT." Signal shall not appoint any manager (or permit any manager under a Management Agreement to assign any interest in any Management Agreement to a Person) that is not an Affiliate of Signal, without the Lender's prior written consent which shall not be unreasonably withheld, conditioned, or delayed. The Lender hereby approves the Eagle Crest Management Agreement. 9.10 HENLEY FACILITIES AUDIT. Neither KREG nor any of its Affiliates shall enter into any agreement, resolution, stipulation, or other settlement with respect to the Henley Facilities Audit without the prior written consent of the Lender, which shall not be unreasonably withheld as long as any such settlement does not adversely affect the priority of any of the Lender's Liens or have a material adverse effect on the value of the Collateral or the financial condition of KREG, Signal or any of the Guarantors. KREG shall keep the Lender fully informed as to the status of the Henley Facilities Audit, including, without limitation, any material development in respect thereof. Section 10. ENVIRONMENTAL MATTERS. (a) REPRESENTATION AND WARRANTIES. KREG and Signal hereby jointly and severally represent and warrant that except as set forth in the reports heretofore delivered to the Lender the draft Environmental Impact Report for the Bolsa Chica Project and the Bolsa Chica Project Surface Use Agreement (collectively, the "ENVIRONMENTAL REPORTS") to the best knowledge of KREG and Signal after due inquiry (i) each of KREG and Signal and SBC, respectively, (x) is in compliance in all material respects with all applicable Environmental Laws, (y) has all material permits, licenses, approvals, rulings, variances, exemptions or other authorizations under applicable Environmental Laws to operate the Collateral Property as presently conducted or as reasonably anticipated to be conducted, (z) has received no written communication, from a Governmental Authority or any other Person, alleging that KREG, Signal or SBC is not in full compliance with all Environmental Laws, and there are no events or circumstances, to 56 KREG's and Signal's knowledge after due inquiry, that may prevent or interfere with such full compliance in the future, (ii) there is no Environmental Claim pending or to KREG's and Signal's best knowledge threatened, against KREG, Signal, or SBC (or its immediate predecessor in interest in any of the Collateral Properties) or against any Person whose liability KREG, Signal, or SBC or (its immediate predecessor in interest in any of the Collateral Properties) has or may have retained or assumed either contractually or as a matter of law that could have a material adverse effect on the value of the Collateral or the financial condition of KREG, Signal, or SBC, (iii) there are no past or present actions, activities, circumstances, conditions, events or incidents including, without limitation, the release, emission, discharge or disposal of any Hazardous Substance, that could form the basis of any Environmental Claim against KREG, Signal, or SBC that could have a material adverse effect on the value of the Collateral or the financial condition of KREG, Signal, or SBC, (iv) without in any way limiting the generality of the foregoing and except as disclosed in the Environmental Reports, (A) there are no sites on any Collateral Property in which KREG, Signal, or SBC has stored (except in full compliance with Environmental Laws), disposed or arranged for the disposal of Hazardous Substances, (B) there are no underground storage tanks located on any Collateral Property, (C) there is no asbestos contained in or forming a part of any improvement on any Collateral Property, (D) no polychlorinated biphenyl (PCBs) are used or stored on any Collateral Property, (E) all paint and painted surfaces existing within the interior and on the exterior of the Collateral Properties are not flaking, peeling, cracking, blistering, or chipping, and do not contain lead or are maintained in a condition that prevents exposure of young children to lead-based paint, as of the date hereof, and (F) there have been no claims against the KREG, Signal or SBC (or its immediate predecessor in interest in any of the Collateral Property) or against any Person whose liability for such claim KREG, Signal or SBC (or its immediate predecessor in interest in any of the Collateral Property) has or may have retained or assumed either contractually or by operation of law, for adverse health effects from lead-based paint or requests for the investigation, assessment or removal of lead-based paint that could have a material adverse effect on the value of the Collateral or the financial condition of KREG, Signal or SBC. Notwithstanding anything to the contrary herein or in the Environmental Reports, there exists no Environmental Event with respect to any Collateral Property that would result in a Remedial Work which would cost in excess of $150,000. 57 (b) ENVIRONMENTAL REMEDIATION. (i) If any investigation, site monitoring, containment, cleanup, removal, restoration or other remedial work of any kind or nature (collectively, the "REMEDIAL WORK") is required pursuant to an order or directive of any Governmental Authority or under any applicable Environmental Law with respect to any Collateral Property, KREG and Signal shall promptly commence and diligently prosecute to completion all such Remedial Work. In all events, such Remedial Work shall be commenced within thirty (30) days after any demand therefor by the Lender or such shorter period as may be required under any applicable Environmental Law; however, KREG and Signal shall not be required to commence such Remedial Work within the above-specified time periods if prevented from doing so by any Governmental Authority or if commencing such Remedial Work within such time periods would result in KREG, Signal or such Remedial Work violating any Environmental Law. (ii) All Remedial Work under Section 10(b)(i) hereof shall be performed by contractors, and, with respect to Remedial Work which costs $100,000 or more, under the supervision of a consulting engineer, each approved in advance by the Lender, which approval shall not be unreasonably withheld, conditioned or delayed. All reasonable costs and expenses incurred in connection with such Remedial Work and the Lender's reasonable monitoring or review of such Remedial Work (including reasonable attorneys' fees, charges and disbursements) shall be paid by KREG and Signal. If KREG and Signal do not timely commence and diligently prosecute to completion the Remedial Work within the times provided for herein, then the Lender may (but shall not be obligated to) cause such Remedial Work to be performed. KREG and Signal jointly and severally agree to bear and shall pay or reimburse the Lender on demand for all reasonable costs and expenses (including reasonable attorneys' fees, charges and disbursements) reasonably relating to or incurred by the Lender in connection with monitoring, reviewing or performing any Remedial Work. (iii) KREG and Signal shall not commence any Remedial Work under Section 10(b)(i) hereof, nor enter into any settlement agreement, consent decree or other compromise relating to any Hazardous 58 Substances or Environmental Laws which might impair the value of the Lender's security hereunder to a material degree, except as required by a Governmental Authority. Notwithstanding the foregoing, if the presence or threatened presence of Hazardous Substances on, under or about any Collateral Property poses an immediate threat to the health, safety or welfare of any person or is of such a nature that an immediate remedial response is necessary, KREG and Signal may complete all necessary Remedial Work. In such events, KREG and Signal shall notify the Lender as soon as practicable of any action taken. (c) ENVIRONMENTAL COMPLIANCE. KREG and Signal jointly and severally covenant and agree with the Lender that they shall comply with and shall cause SBC to comply with, all Environmental Laws, except for such instances of non-compliance which, singly, or in the aggregate, are not reasonably likely to have a material adverse effect on the financial condition of KREG, Signal or SBC or the value of the Collateral. (d) ENVIRONMENTAL INDEMNIFICATION. KREG and Signal shall jointly and severally protect, indemnify, save, defend, and hold harmless the Lender and all officers, directors, stockholders, partners, employees, successors and assigns of the Lender (collectively, the "INDEMNIFIED ENVIRONMENTAL PARTIES") from and against any and all liability, loss, damage, actions, causes of action, costs or expenses whatsoever (including, without limitation, reasonable attorneys' fees, charges and disbursements) and any and all claims, suits and judgments which any Indemnified Environmental Party may suffer, as a result of or with respect to: (i) any Environmental Claim relating to or arising from any Collateral Property; (ii) the violation of any Environmental Law in connection with any Collateral Property; (iii) any release, spill, or the presence of any Hazardous Substances affecting any Collateral Property; and (iv) the presence at, in, on or under, or the release, escape, seepage, leakage, discharge or migration at or from, any Collateral Property of any Hazardous Substances, whether or not such condition was known or unknown to KREG and Signal provided that in each case, KREG and Signal may be relieved of its obligation under this subsection if it demonstrates, by a preponderance of the evidence, that any of the matters referred to in clauses (i) through (iv) of this Section 10(d) did not occur (but need not have been discovered) prior to (x) the foreclosure of the Mortgage with respect to such Collateral Property, (y) the delivery by Signal to the Lender of a deed-in-lieu of foreclosure 59 with respect to such Collateral Property or (z) primarily as a result of the Lender's gross negligence or willful misconduct. Promptly after the Lender receives notice of the commencement of any Environmental Claim in respect of which indemnification is sought hereunder, the Lender shall notify KREG and Signal in writing thereof; but the omission so to notify KREG and Signal shall not relieve KREG and Signal from any obligation hereunder provided that KREG and Signal have not been materially prejudiced by such failure by the Lender to notify KREG and Signal. In the event that an Indemnified Environmental Party becomes involved in any action, proceeding or investigation in connection with any matter which is subject to the indemnification set forth in this Section 10(d), KREG and Signal shall periodically reimburse such Indemnified Environmental Party (upon the presentation of reasonably detailed invoices, receipts or statements) in an amount equal to its reasonable attorneys' fees, charges and disbursements and other reasonable costs and expenses (including the reasonable costs of any investigation and preparation) incurred in connection therewith to the extent such legal or other reasonable fees, costs or expenses are the subject of indemnification hereunder. Notwithstanding anything to the contrary provided in this Agreement or the other Loan Documents, the indemnification provided in this Section 10(d) shall be shall be independent of, and shall survive, the discharge of the Indebtedness, the release of the Lien created under the Mortgage, and/or the conveyance of title to any Collateral Property to the Lender or any purchaser or designee in connection with a foreclosure of the Mortgage or conveyance in lieu of foreclosure. (e) ENVIRONMENTAL MATTERS; INSPECTION. (i) Upon reasonable prior notice, the Lender shall have the right at all reasonable times during normal business hours to enter upon and inspect all or any portion of any Collateral Property, provided that such inspections shall not unreasonably interfere with the operation or the tenants of such Collateral Property. The Lender may select a consulting engineer to conduct and prepare reports of such inspections. KREG and Signal shall be given a reasonable opportunity to review any reports, data and other documents or materials reviewed or prepared by the engineer, and to submit comments and suggested revisions or rebuttals to same. The inspection rights granted to the Lender in this Section 10(e) shall be in addition to, and not in limitation of, any other inspection rights granted to 60 the Lender in the Loan Documents, and shall expressly include the right to conduct soil borings and other customary environmental tests, assessments and audits. (ii) KREG and Signal agree, jointly and severally, to bear and shall pay or reimburse the Lender within ten (10) Business Days after receipt of demand for all costs and expenses (including reasonable attorneys' fees, charges and disbursements) reasonably relating to or incurred by the Lender in connection with the inspections and reports described in this Section 10(e) in the event that: (x) the Lender has delivered to KREG and Signal written notice requesting an inspection and KREG and Signal fail to thereafter diligently cause such inspections to be made and either (1) the Lender had reasonable grounds to believe, at the time any such inspection is ordered by the Lender, that there exists an Environmental Event or that a Hazardous Substance is present on, under or emanating from any Collateral Property or is migrating to or from adjoining property, except under conditions permitted by applicable Environmental Laws and not prohibited by any Loan Document or (2) the inspections ordered by the Lender reveal an Environmental Event or that a Hazardous Substance is present on, under or emanating from any Collateral Property or is migrating to or from adjoining property; or (y) an Event of Default exists at the time any such inspection is ordered, and such Event of Default relates to any representation, covenant or other obligation pertaining to Hazardous Substances, Environmental Laws or any other environmental matter. (f) COPIES OF NOTICES. Except with respect to matters already disclosed in the Environmental Reports, KREG and Signal shall promptly provide notice to the Lender of: (i) any proceeding, investigation or inquiry commenced by any Governmental Authority and known (directly or indirectly) to KREG, Signal or SBC with respect to the presence of any Hazardous Substance on, under or emanating from any Collateral Property, which might impair the value of Lender's security interests hereunder, or could 61 reasonably be expected to have a material adverse effect on the financial condition of KREG, Signal or SBC; (ii) any proceeding, investigation or inquiry commenced or threatened by any Governmental Authority and known (directly or indirectly) to KREG and Signal, against KREG and Signal or any Subsidiary of KREG, with respect to the presence, suspected presence, release or threatened release of Hazardous Substances from any property not owned by KREG, Signal or SBC, including without limitation, proceedings under the Federal Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. Section 9601 ET SEQ., which might materially impair the value of Lender's security interests hereunder, or could reasonably be expected to have a material adverse effect on the financial condition of KREG, Signal or SBC; (iii) all claims made or threatened by any Person against KREG, Signal or SBC or any other party occupying any Collateral Property or any portion thereof which become known to KREG and Signal, relating to any loss or injury allegedly resulting from any Hazardous Substance or relating to any violation or alleged violation of Environmental Law which might materially impair the value of the Lender's security interests under any of the Security Documents, or could reasonably be expected to have a material adverse effect on the financial condition of KREG; (iv) the discovery by KREG or Signal of any occurrence or condition on any Collateral Property or on any real property adjoining or in the vicinity of such Collateral Property which reasonably could be expected to lead to such Collateral Property or any portion thereof being in violation of any Environmental Law or subject to any restriction on ownership, occupancy, transferability or use under any Environmental Law which might impair the value of the Lender's security interests under any of the Security Documents, or could reasonably be expected to have a material adverse effect on the financial condition of KREG (collectively, an "ENVIRONMENTAL EVENT") or which might subject the Lender to an Environmental Claim; and (v) the commencement and completion of any Remedial Work. 62 Within thirty (30) days after the occurrence of an Environmental Event, KREG shall deliver to the Lender an Officers' Certificate (an "ENVIRONMENTAL CERTIFICATE") explaining the Environmental Event in reasonable detail, setting forth to the Lender the estimated cost as determined at such time of remedying such Environmental Event and the proposed method of remediation and time to complete such remedy. KREG and Signal shall complete such remedy as promptly as possible in the ordinary course of business. KREG and Signal shall deliver to the Lender copies of any citations, orders, notices or other communications received from any person with respect to the notices described in this Section 10(f). (g) SURVIVAL. All of the representations, warranties and indemnities in this Section 10 shall survive the full and final repayment of the Loan. Section 11. EVENTS OF DEFAULT. If one or more of the following events (each, an "EVENT OF DEFAULT") shall occur and be continuing: (a) (1) KREG shall default in the payment when due of any principal of the Loan on the due date therefor or (2) KREG shall default in the payment of interest on the Loan on the due date therefor and such default shall continue for a period of more than three (3) Business Days; or (3) KREG or Signal shall default in the payment when due of any other amount payable by either hereunder or under the other Loan Documents and such default shall continue for a period of more than three (3) Business Days after notice thereof to KREG by the Lender; or (b) Except for any Exempt Guarantors, any of KREG, Signal, the Guarantors, or any of Guarantors' Subsidiaries shall default, after the passage of all applicable notice and cure periods, in the payment or performance of any obligation under any of the LOC Documents, or in the payment when due of any scheduled installment of principal of or interest on any of its other Indebtedness (the principal amount of which equals $1,000,000 or more); or 63 (c) Any representation, warranty or certification made or deemed made herein by KREG or Signal or in any other Loan Document by KREG or Signal or in the Loan Guaranties by the Guarantors or in any certificate furnished to the Lender pursuant to the provisions hereof (or thereof), shall prove to have been false or misleading as of the time made or furnished in any material respect; or (d) KREG or Signal shall fail to comply in any material respect with the negative covenants set forth in Section 9 hereof; or (e) KREG or Signal shall fail to comply with or otherwise perform, keep or observe any term, provisions, condition or covenant contained in this Agreement or any other Loan Document (other than obligations as to which a different cure period may be applicable) and such non-compliance shall continue unremedied for a period of more than thirty (30) days after notice thereof to KREG by the Lender or, if the Lender reasonably determines that such non-compliance shall not result in a material adverse change in the financial condition of KREG or shall not result in a material adverse change in the value of any Collateral and KREG or Signal shall be pursuing a cure in a diligent and expeditious manner, for a period not to exceed ninety (90) days after the initial notice of default thereof to KREG by the Lender; or (f) (1) Signal shall default in the performance of any of its payment obligations under the Secured Guaranty or any other Loan Documents or any of the Guarantors shall default in the performance of any of its payment obligations under its Loan Guaranty or any other Loan Documents; or (2) Signal or any of the Guarantors (other than the Exempt Guarantors) shall default in the performance of any of its other obligations under the Secured Guaranty or a Loan Guaranty or the other Loan Documents and such default shall continue unremedied for a period of thirty (30) days after notice thereof to such Guarantor by the Lender or, if (in the sole discretion of the Lender) such default shall not have a material adverse effect on the financial condition of such Guarantor or shall not have a material adverse the value, of any of the Collateral and such Guarantor shall be pursuing a cure in a diligent and expeditious manner, for a period not to exceed ninety (90) days after the initial notice of default thereof to such Guarantor by the Lender; or 64 (g) (1) KREG, Signal, any Guarantor, or any of their respective Subsidiaries (other than the Exempt Guarantors) shall admit in writing its inability to, or be generally unable to, pay its debts as such debts become due; or (2) any Exempt Guarantor shall make such an admission and such admission could, in the Lender's reasonable discretion, have a material adverse effect on the financial condition of the KREG or the value of the Collateral; or (h) (1) KREG, Signal, any Guarantor, or any of their respective Subsidiaries (other than the Exempt Guarantors) shall (i) apply for or consent to the appointment of, or the taking of possession by, a receiver, custodian, trustee or liquidator of itself or of all or a substantial part of its property, (ii) make a general assignment for the benefit of its creditors, (iii) commence a voluntary case under the Bankruptcy Code (as now or hereafter in effect), (iv) file a petition as debtor seeking to take advantage of any other law relating to bankruptcy, insolvency, reorganization, winding-up, or composition or readjustment of debts, (v) fail to controvert in a timely and appropriate manner, or acquiesce in writing to any petition filed against it in an involuntary case under the Bankruptcy Code, or (vi) take any corporate action for the purpose of effecting any of the foregoing; or (2) any Exempt Guarantor shall take any such action and such action could, in the Lender's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (i) (1) A proceeding or case shall be commenced with respect to KREG, Signal, or any of the Guarantors, or any of their respective Subsidiaries (other than the Exempt Guarantors), without such party's application or consent in any court of competent jurisdiction, seeking (i) its liquidation, reorganization, dissolution or winding-up, or the composition or readjustment of its debts, (ii) the appointment of a trustee, receiver, custodian, liquidator or the like of such party or of all or any substantial part of its assets, or (iii) similar relief in respect of such party under any law relating to bankruptcy, insolvency, reorganization, winding-up, or composition or adjustment of debts, and such proceeding or case shall continue undismissed, or an order, judgment or decree approving or ordering any of the foregoing shall be entered and continue unstayed and in effect, for a period of sixty (60) or more days; or an order for relief against KREG, Signal, or any of the Guarantors, or any such Subsidiary shall be 65 entered in an involuntary case under the Bankruptcy Code; or (2) any Exempt Guarantor shall take such action and such action could, in the Lender's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (j) (1) A final judgment or judgments for the payment of money in excess of $500,000 in the aggregate (other than with respect to the "Abex Tax Disputes" (as defined in the Reimbursement Agreement)) shall be rendered by a court or courts against KREG, Signal, or any of the Guarantors, or any of their respective Subsidiaries (other than the Exempt Guarantors) and the same shall not be discharged (or provision shall not be made for such discharge), or a stay or execution thereof shall not be procured, within thirty (30) days from the date of entry thereof and such party shall not, within said period of thirty (30) days, or such longer period during which execution of the same shall have been stayed, appeal therefrom and cause the execution thereof to be stayed during such appeal; or (2) such a judgment is rendered against any Exempt Guarantor and such judgment could, in the Lender's reasonable discretion, have a material adverse effect on the financial condition of KREG or the value of the Collateral; or (k) An event or condition specified in Section 8.1(e) hereof shall occur or exist with respect to any Plan or Multiemployer Plan and, as a result of such event or condition, together with all other such events or conditions, KREG, Signal or any of the Guarantors, or any ERISA Affiliate shall incur or in the opinion of the Lender shall be reasonably likely to incur a liability to a Plan, a Multiemployer Plan or PBGC (or any combination of the foregoing) which is, in the determination of the Lender, material in relation to the consolidated financial condition of such Guarantors and its consolidated Subsidiaries and KREG; or (l) Except for expiration or termination in accordance with its terms, any of the Security Documents shall be terminated or shall cease to be in full force and effect, for whatever reason (other than the Lender's failure to file or record any Security Document); or any of the Security Documents shall be declared null and void, or shall fail to create the Liens, rights, powers and privileges purported to be created thereby (including, without limitation, a perfected security interest in and Lien on all of the material then-existing Collateral), subject to no equal or prior Lien other than Liens permitted under Section 9.2 hereof; or 66 (m) KREG or Signal shall fail to perform or observe in any material respect any of the covenants, obligations or agreements contained in the Loan Documents relating to any Environmental Claim, Environmental Condition, Environmental Law, Environmental Damages or Hazardous Materials and with respect to any such failure KREG or Signal shall (i) fail to commence actions necessary to cure such matters, including, without limitation, the investigation, cleanup or remediation of Hazardous Materials at, on or under the Collateral Properties, within thirty (30) days after the earlier of knowledge thereof by KREG or Signal or written notice of such failure having been given to KREG or Signal by the Lender; or (ii) after receipt of such written notice and commencement of curative action as contemplated in clause (i) above, fail to continue to pursue the cure of such nonperformance or non-observance in a diligent and expeditious manner until the earliest of (A) such cure is completed (B) the time period set forth in clause (iii) below and, on a quarterly basis, provide the Lender with written reports as to the status of such actions or (C) the time period required by applicable Environmental Laws; or (iii) subject to clause (iv) below, fail to cure such nonperformance or nonobservance or otherwise remedy such default within 180 days after the earlier of knowledge thereof by KREG or Signal or receipt of the written notice referred to in clause (i); or (iv) fail to cure such nonperformance or nonobservance or otherwise remedy such default within a cure period which shall be longer than the period of 180 days referred to in the preceding clause (iii) if such cure period shall be permitted by applicable Environmental Laws and shall be available to KREG or Signal pursuant to a plan of action approved by a governmental authority and written evidence of such approved plan reasonably satisfactory to the Lender shall have been presented to the Lender. Notwithstanding anything to the contrary contained in this Agreement or any other Loan Document, no grace period or right to notice granted to KREG or Signal herein with respect to any Event of Default is intended to duplicate any other grace period or right to notice granted to KREG or Signal herein or in the other Loan Documents with respect to such Event of Default and in the event of any inconsistency, the longest applicable grace period or right to notice granted herein shall apply. 67 Upon the occurrence of an Event of Default, the Lender may (i) by notice to KREG, cancel any further funding obligation hereunder and declare the principal amount then outstanding of, and the accrued interest on, the Loan and all other amounts payable by KREG hereunder and under the Note (including, without limitation, any amounts payable under Section 2.2 and 5.4 hereof) to be forthwith due and payable, whereupon such amounts shall be immediately due and payable without presentment, demand, protest or other formalities of any kind, all of which are hereby expressly waived by KREG except to the extent expressly required by the Loan Documents or the LOC Documents; and (ii) at any time request that an appraisal to be performed by an appraiser reasonably satisfactory to the Lender and/or a market study to be performed by an MAI reasonably satisfactory to the Lender with respect to any Collateral Property or all the Collateral Properties. KREG shall pay all reasonable fees for any appraisals and market studies performed pursuant to this Section 11. Section 12. INDEMNIFICATION. KREG hereby agrees to indemnify, defend and hold the Lender and each of its Affiliates and their respective officers, directors, partners, employees, representatives, lawyers and agents and each other person, if any, controlling the Lender or any of its Affiliates within the meaning of either Section 15 of the Securities Act of 1933, as amended, or Section 20 of the Securities Exchange Act of 1934, as amended (collectively, the "SECURITIES LAWS"), and each of their respective officers, directors, partners, employees, representatives, lawyers and agents (the Lender and each such other person or entity being referred to as an "INDEMNIFIED PERSON"), to the fullest extent permitted by law, harmless from and against any and all losses, claims, damages, costs, expenses or liabilities arising out of or in connection with the Collateral Properties, the Loan or any of the Loan Documents or the matters referred to or contemplated therein, except to the extent that it is determined that any such loss, claim, damage, cost, expense or liability results primarily from the gross negligence, wilful misconduct or bad faith of such Indemnified Person. In the event that an Indemnified Person becomes involved in any action, proceeding or investigation in connection with any transaction or matter referred to or contemplated in this Agreement or any of the other Loan Documents, KREG shall periodically reimburse such Indemnified Person (upon the presentation of reasonably detailed invoices, receipts or statements) in an amount equal to its reasonable attorneys' fees, charges and disbursements and other reasonable costs and expenses (including the reasonable costs of any investigation and preparation) incurred in connection therewith to the extent such legal or other fees, costs or expenses are the subject of indemnification 68 hereunder. The indemnity contained in this Section 12 shall survive the Maturity Date or the earlier repayment of the Loan. Section 13. MISCELLANEOUS. 13.1 WAIVER. No failure on the part of the Lender to exercise and no delay in exercising, and no course of dealing with respect to, any right, power or privilege under this Agreement or the Note shall operate as a waiver thereof, nor shall any single or partial exercise of any right, power or privilege under this Agreement or the Note preclude any other or further exercise thereof or the exercise of any other right, power or privilege. The remedies provided herein are cumulative and not exclusive of any remedies provided by law. 13.2 NOTICES. All notices, demands, requests, consents, approvals and other communications (any of the foregoing, a "NOTICE") required, permitted, or desired, to be given hereunder shall be in writing sent by registered or certified mail, postage prepaid, return receipt requested or delivered by hand or reputable overnight courier addressed to the party to be so notified at its address hereinafter set forth, or to such other address as such party may hereafter specify in a Notice delivered in accordance with the provisions of this Section 13.2. Any such Notice shall be deemed to have been received three (3) days after the date such Notice is mailed or on the date of delivery by hand or courier addressed to the parties as follows (PROVIDED that neither the Lender nor KREG or Signal shall be deemed to have received any Notice not actually received): If to the Lender: Nomura Asset Capital Corporation First Interstate World Center 633 West Fifth Street, 68th Floor Los Angeles, California 90071 Attention: Richard A. Magnuson Director and Nomura Asset Capital Corporation 2 World Financial Center, Building B New York, New York 10281-1198 Attention: Sheryl E. McAfee Vice President With a copy to: Skadden, Arps, Slate, Meagher & Flom 69 300 South Grand Avenue, 34th Floor Los Angeles, California 90071 Attention: Rand S. April, Esq. If to KREG or Signal: Koll Real Estate Group, Inc. and Signal Landmark 4343 Von Karman Avenue Newport Beach, California 92660 Attention: Mr. Raymond J. Pacini With copies to: Brobeck, Phleger & Harrison 4675 MacArthur Court, No. 1000 Newport Beach, California 92660 Attention: Gregory W. Preston, Esq. Brobeck, Phleger & Harrison 550 South Hope Street, Suite 2100 Los Angeles, California 90071 Attention: Gerard J. Walsh, Esq. 13.3 EXPENSES, ETC. KREG agrees to pay or reimburse the Lender for paying: (a) all reasonable out-of-pocket expenses of the Lender and the Trustee (including, without limitation, the reasonable fees, charges and disbursements of Skadden, Arps, Slate, Meagher & Flom, counsel to the Lender, in connection with the negotiation, preparation, execution and delivery of this Agreement, the Note and the other Loan Documents and the Lender's due diligence in connection with the Collateral Properties; (b) all reasonable out-of-pocket travel and third party due diligence expenses of the Lender and the Trustee (including the reasonable fees, charges and disbursements of counsel to the Lender and the Trustee) in connection with the preparation, negotiation, review and execution of any documents required pursuant to Section 6.3 hereof; (c) all reasonable costs and expenses of the Lender and the Trustee (including reasonable counsel fees, charges and disbursements) in connection with any Default and any enforcement or collection proceedings resulting therefrom, including, without limitation, in connection with any bankruptcy, insolvency, liquidation, reorganization, moratorium or other similar proceedings involving KREG, Signal or the Guarantors or a "workout" of the Loan; and (d) within ten (10) Business Days after KREG receives notice thereof, all Taxes and assessments (other than income and franchise taxes), recording fees, registration taxes, title insurance premiums, appraisal fees, costs of surveys, fees of third-party consultants and all other fees and expenses reasonably incurred 70 by the Lender and the Trustee in connection with any Collateral (including, without limitation, all mortgage loan servicing fees and expenses of the Trustee in connection with the Collateral). 13.4 ENTIRE AGREEMENT, AMENDMENTS, ETC. The Lender and KREG and Signal each acknowledges that there are no other agreements or representations, either oral or written, express or implied, not embodied or referenced in this Agreement and the Loan Documents, which, together, represent a complete integration of all prior and contemporaneous agreements and understandings of the parties hereto. Any provision of this Agreement may be amended or modified only by an instrument in writing signed by KREG, Signal and the Lender. This Agreement shall not be construed more strictly against any party merely by virtue of the fact that the same has been prepared by such party or its counsel, it being recognized that each party hereto has contributed substantially and materially to the preparation of this Agreement, and that each party hereto acknowledges and waives any claim contesting the existence and the adequacy of the consideration given by any of the other parties hereto in entering into this Agreement. Every provision of this Agreement is intended to be severable. In the event that any term or provision hereof is declared by a court of competent jurisdiction to be illegal or invalid for any reason whatsoever, such illegality or invalidity shall not affect the balance of the terms and provisions hereof, which terms and provisions shall remain binding and enforceable. 13.5 SUCCESSORS AND ASSIGNS. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns. The Lender may not assign its rights or obligations hereunder or under the Note without the prior consent of KREG and Signal which consent may not be unreasonably withheld, conditioned or delayed. The Lender may assign or otherwise transfer all of its rights and remedies under this Agreement to the assignee, and such assignee shall thereupon become vested with all of the rights and obligations in respect thereof granted to the Lender herein or otherwise. Each representation and agreement made by KREG and/or Signal in this Agreement shall be deemed to run to and each reference to the Lender herein shall be deemed to refer to the Lender and all of its successors and assigns. 71 13.6 SURVIVAL. The obligations of KREG and Signal under Sections 5.1, 5.4, 10 and 13.3 hereof (and any other provisions hereof which expressly provide for the survival of the obligations contained therein) shall survive the repayment of the Loan and the termination or expiration of any Loan Documents and any Release of the Collateral pursuant to the Loan Documents. In addition, each representation and warranty made, or deemed to be made by a notice of borrowing of any Loan, hereunder shall survive the making of such Loan and the Lender shall not be deemed to have waived, by reason of making such Loan, any Default or Event of Default which may arise by reason of such representation or warranty proving to have been false or misleading, unless the Lender shall have had actual knowledge that such representation or warranty was false or misleading at the time such Loan was made. 13.7 CAPTIONS. The table of contents and captions and section headings appearing herein are included solely for convenience of reference and are not intended to affect the interpretation of any provision of this Agreement. 13.8 COUNTERPARTS. This Agreement may be executed in any number of counterparts, all of which taken together shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. 13.9 GOVERNING LAW; SUBMISSION TO JURISDICTION. This Agreement and the Note shall be governed by, and construed in accordance with, the law of the State of California. KREG and Signal each hereby submits to the nonexclusive jurisdiction of the United States District Court for the Central District of California and of any State Court sitting in the City of Los Angeles for the purposes of all legal proceedings arising out of or relating to this Agreement or the transactions contemplated hereby. KREG and Signal each irrevocably waives, to the fullest extent permitted by law, any objection which it may now or hereafter have to the laying of the venue of any such proceeding brought in such a court and any claim that any such proceeding brought in such a court has been brought in an inconvenient forum. 13.10 WAIVER OF JURY TRIAL. KREG AND SIGNAL AND THE LENDER HEREBY IRREVOCABLY WAIVE, TO THE FULLEST EXTENT PERMITTED BY LAW, ANY AND ALL RIGHT TO TRIAL BY JURY IN ANY LEGAL PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY. 72 13.11 MARSHALLING; RECAPTURE. Neither the Trustee nor the Lender shall be under any obligation to marshall any assets in favor of KREG, Signal or the Guarantors. To the extent the Lender receives any payment by or on behalf of KREG, Signal or the Guarantors, which payment or any part thereof is subsequently invalidated, declared to be fraudulent or preferential, set aside or required to be repaid to KREG, Signal or the Guarantors or their respective estate, trustee, receiver, custodian or any other party under any bankruptcy law, state or federal law, common law or equitable cause, then to the extent of such payment or repayment the obligation or part thereof which has been paid, reduced or satisfied by the amount so repaid shall be reinstated by the amount so repaid and shall be included within the liabilities of KREG, Signal or the Guarantors to the Lender as of the date such initial payment, reduction or satisfaction occurred. 13.12 CROSS COLLATERALIZATION. KREG and Signal each represents, warrants and covenants that in the case of an Event of Default (i) the Lender shall have the right to pursue all of its rights and remedies in one proceeding, or separately and independently in separate proceedings from time to time, as the Lender, in its sole and absolute discretion, shall determine from time to time, (ii) neither the Trustee nor the Lender is required to either marshall assets, sell Collateral in any inverse order of alienation, (iii) the exercise by the Trustee or the Lender of any remedies against any one item of Collateral will not impede the Trustee or the Lender from subsequently or simultaneously exercising remedies against any other item of Collateral, and (iv) all Liens and other rights, remedies or privileges provided to the Trustee or the Lender shall remain in full force and effect until each of the Trustee and the Lender with respect to the Collateral has exhausted all of its remedies against the Collateral and all Collateral has been foreclosed, sold and/or otherwise realized upon in satisfaction of the Loan. 13.13 RELEASE OF CERTAIN COLLATERAL. Signal will from time to time during the term of the Loan have the right to sell (i) home sites at the Eagle Crest Project in accordance with a disposition plan approved by the Lender for not less than $70,000 in Net Cash Proceeds per individual lot (which lots are set forth in the existing subdivision plans therefor), (ii) the golf course at the Eagle Crest Project for not less than $7,000,000 in Net Cash Proceeds and (iii) the Fairbanks Highlands Project for not less than $7,000,000 in Net Cash Proceeds (any of the foregoing shall be referred to herein as a "PERMITTED SALE"). Signal and Lender contemplate that the real property that is the subject of any such Permitted Sale shall be Released from the Lien of the Mortgage encumbering such Collateral Property. Provided that the NACC Share of Net Cash Proceeds resulting from each and every Permitted Sale is delivered to the 73 Lender or deposited into the Securities Account as required under this Agreement, the Securities Account Agreement, and the LOC Documents, the Lender agrees to execute a request for partial reconveyance and deliver such request for partial reconveyance to the Trustee for any portion of the Collateral Properties so sold, upon the sale of such portion of the Collateral Properties to a bona fide third party purchaser or to a KGT Affiliate or special purpose Subsidiary as permitted by the terms hereof. Upon receipt of such partial release request and prior to recording any partial release, Trustee shall obtain from Signal and deliver to the Lender: (i) a copy of the closing statement for the applicable Permitted Sale; and (ii) a completed partial release request for execution by the Lender. The Lender shall have no obligation to execute a partial release request with respect to any portion of the Collateral Properties unless and until that portion of sale proceeds relating thereto which are required to be delivered to the Lender hereunder or under the LOC Documents have been so delivered to the Lender. Notwithstanding the foregoing, KREG and Signal agree that if at any time KREG or Signal obtains knowledge of any Federal tax lien or Assessment (including, without limitation, any tax lien or Assessment in connection with the Henley Facilities Audit), then KREG and Signal shall immediately notify the Lender thereof telephonically and in writing. In no event shall any otherwise Permitted Sales be permitted, and all pending Permitted Sales shall be stayed, immediately upon KREG's or Signal's knowledge of any Federal tax lien or Assessment (including, without limitation, any tax lien or Assessment in connection with the Henley Facilities Audit) until such time as the Lender, in its sole and absolute discretion, agrees in writing to permit further Permitted Sales to occur. 13.14 FURTHER ASSURANCES. KREG and Signal each agrees that, from time to time upon the reasonable written request of the Lender, KREG and Signal each will execute and deliver such further documents and do such other acts and things as the Lender may reasonably request in order fully to effect the purposes of this Agreement. IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed as of the day and year first above written. KOLL REAL ESTATE GROUP, INC., a Delaware corporation By: _________________________ Raymond J. Pacini Chief Financial Officer and Executive Vice President SIGNAL LANDMARK, a California corporation By: ________________________ Raymond J. Pacini Chief Financial Officer and Executive Vice President NOMURA ASSET CAPITAL CORPORATION, a Delaware corporation By: ________________________ Richard A. Magnuson Vice President EXHIBIT A-1 LEGAL DESCRIPTION OF EAGLE CREST PROJECT EXHIBIT A-2 LEGAL DESCRIPTION OF FAIRBANKS HIGHLANDS PROJECT EXHIBIT A-3 LEGAL DESCRIPTION OF BOLSA CHICA PROJECT EXHIBIT B FORM OF LOAN GUARANTY EXHIBIT C DEVELOPMENT BUDGET AND PROJECTIONS EXHIBIT D FORM OF MORTGAGE EXHIBIT E FORM OF NOTE EXHIBIT F FORM OF PLEDGE AGREEMENT EXHIBIT G FORM OF DRAW REQUEST NOTICE EXHIBIT H SCHEDULE OF LITIGATION EXHIBIT I SCHEDULE OF EXISTING APPROVALS EXHIBIT J SIGNAL FINANCIAL STATEMENT EX-4.09 4 EXHIBIT 4.09 _________________________________________________________________ _________________________________________________________________ CONSTRUCTION LOAN AGREEMENT between GREAT ISLAND TRUST PARTNERSHIP and THE FIRST NATIONAL BANK OF BOSTON December 29, 1994 ________________________________________________________________ ________________________________________________________________ TABLE OF CONTENTS Section Page ------- ---- Section 1 DEFINITIONS AND RULES OF INTERPRETATION Section 1.1. Definitions............................. Section 1.2. Rules of Interpretation................. Section 2 AGREEMENT TO MAKE DEVELOPMENT LOAN ADVANCES; LIMITATIONS Section 2.1 Agreement to Make Advances.............. Section 2.2. Project Budget.......................... Section 2.3. Amount of Advances...................... Section 2.4. Quality of Work......................... Section 2.5. Cost Overruns and Savings............... Section 2.6. Contingency Reserve..................... Section 3 MAKING THE DEVELOPMENT LOAN ADVANCES Draw Request........................................... Section 4 AGREEMENT TO MAKE RESIDENCES LOAN ADVANCES; LIMITATIONS Section 4.1 Agreement to Make Advances.............. Section 4.2. Project Budget.......................... Section 4.3. Amount of Advances...................... Section 4.4. Quality of Work......................... Section 4.5. Cost Overruns and Savings............... Section 4.6. Contingency Reserve..................... Section 5 MAKING THE RESIDENCES LOAN ADVANCES Draw Request........................................... Section 6 GENERAL CONDITIONS OF ALL ADVANCES Section 6.1. Stored Materials........................ 2 Section Page ------- ---- Section 6.2. Notice and Frequency of Advances ....... Section 6.3. Deposit of Funds Advanced............... Section 6.4. Advances to Subcontractors.............. Section 6.5. Advances to Title Insurance Company or to Others............................... Section 6.6. Advances Do Not Constitute a Waiver..... Section 7 THE NOTES; INTEREST; MATURITY AND PREPAYMENT Section 7.1. The Notes................................ Section 7.2. The Record............................... Section 7.3. Interest on Advances..................... Section 7.4. Maturity................................. Section 7.5. Prepayment............................... Section 7.6. Mandatory Principal Reductions........... Section 8 COMMITMENT FEE; PAYMENTS AND COMPUTATIONS; CAPITAL ADEQUACY Section 8.1. Commitment Fee........................... Section 8.2. Funds for Payments....................... Section 8.3. Computations............................. Section 8.4. Interest on Overdue Amounts; Late Charges.................................. Section 8.5. Capital Adequacy......................... Section 9 COLLATERAL SECURITY AND GUARANTY........................ Section 10 CERTAIN RIGHTS OF LENDER Section 10.1. Right to Retain the Construction Inspector................................ Section 10.2. Right to Obtain Appraisals............... Section 10.3. Charges Against Loan Check Account....... Section 10.4. Partial Release.......................... Section 11 REPRESENTATIONS AND WARRANTIES Section 11.1. Organization; Authority; Etc. ........... Section 11.2. Title to Project and Other Properties.... Section 11.3. Financial Statements..................... Section 11.4. No Material Changes, Etc. ............... 3 Section Page ------- ---- Section 11.5. Franchises, Patents, Copyrights, Etc..... Section 11.6. Litigation............................... Section 11.7. No Materially Adverse Contracts, Etc. ... Section 11.8. Compliance with other Instruments, Laws, Etc. .................................... Section 11.9. Tax Status............................... Section 11.10. No Event of Default...................... Section 11.11. Investment Company Act................... Section 11.12. Absence of Financing Statements, Etc. ... Section 11.13. Setoff, Etc. ............................ Section 11.14. Certain Transactions..................... Section 11.15. Employee Benefit Plans; Multiemployer Plans; Guaranteed Pension Plans.......... Section 11.16. Environmental Compliance................. Section 11.17. Subsidiaries............................. Section 11.18. General Partners......................... Section 11.19. Availability of Utilities................ Section 11.20. Access................................... Section 11.21. Condition of Project..................... Section 11.22. Compliance with Requirements............. Section 11.23. Project Approvals........................ Section 11.24. Management Contract...................... Section 11.25. Other Contracts.......................... Section 11.26. Real Property Taxes; Special Assessments. Section 11.27. Violations............................... Section 11.28. Plans and Specifications................. Section 11.29. Project Budget........................... Section 11.30. Feasibility.............................. Section 11.31. Effect of Draw Request................... Section 11.32. Master Plan Documents.................... Section 11.33. Development Rights....................... Section 12 AFFIRMATIVE COVENANTS OF THE BORROWER Section 12.1. Punctual Payment......................... Section 12.2. Commencement, Pursuit and Completion of Construction............................. Section 12.3. Correction of Defects.................... Section 12.4. Maintenance of Office.................... Section 12.5. Records and Accounts..................... Section 12.6. Financial Statements, Certificates and Information.............................. 4 Section Page ------- ---- Section 12.7. Notices.................................. Section 12.8. Existence; Maintenance of Properties..... Section 12.9. Insurance................................ Section 12.10. Taxes.................................... Section 12.11. Inspection of Project, Other Properties and Books................................ Section 12.12. Compliance with Laws, Contracts, Licenses, and Permits.................... Section 12.13. Project Approvals........................ Section 12.14. Use of Proceeds.......................... Section 12.15. Project Costs............................ Section 12.16. Insufficiency of Loan Proceeds........... Section 12.17. Laborers, Subcontractors and Materialmen. Section 12.18. Further Assurance of Title............... Section 12.19. Publicity................................ Section 12.20. Sign Regarding Construction Financing.... Section 12.21. Further Assurances....................... Section 12.22. Interest Rate Protection................. Section 13 NEGATIVE COVENANTS OF THE BORROWER Section 13.1. Restrictions on Leases................... Section 13.2. Restriction on Change Orders............. Section 13.3. Restrictions on Easements, Covenants and Restrictions............................. Section 13.4. No Amendments, Terminations or Waivers... Section 13.5. Restrictions on Indebtedness............. Section 13.6. Restrictions on Liens, Etc. ............. Section 13.7. Restrictions on Investments.............. Section 13.8. Merger, Consolidation and Disposition of Assets................................... Section 13.9. Sale and Leaseback....................... Section 13.10. Compliance with Environmental Laws....... Section 13.11. Distributions............................ Section 13.12. Loan to Value............................ Section 14 CONDITIONS TO INITIAL ADVANCE Section 14.1 Loan Documents........................... Section 14.2 Construction Documents................... Section 14.3 Subcontracts............................. Section 14.4 Other Contracts.......................... 5 Section Page ------- ---- Section 14.5 Certified Copies of Organization Documents................................ Section 14.6 Resolutions.............................. Section 14.7 Incumbency Certificate; Authorized Signers.................................. Section 14.8 Validity of Liens........................ Section 14.9 Deliveries............................... Section 14.10 Construction Inspector Report............ Section 14.11 Legal Opinions........................... Section 14.12 Lien Search.............................. Section 14.13 Notices.................................. Section 14.14 Appraisal................................ Section 14.15 Commitment Fee........................... Section 14.16 Performance; No Default.................. Section 14.17 Representations and Warranties........... Section 14.18 Proceedings and Documents................ Section 14.19 Interest Rate Protection................. Section 15 CONDITIONS OF SUBSEQUENT ADVANCES Section 15.1 Prior Conditions Satisfied............... Section 15.2 Performance; No Default.................. Section 15.3 Representations and Warranties........... Section 15.4 No Damage................................ Section 15.5 Receipt of the Lender.................... Section 15.6 Release of Retainage..................... Section 16 EVENTS OF DEFAULT AND REMEDIES Section 16.1 Events of Default........................ Section 16.2 Termination of Commitment and Acceleration............................. Section 16.3 Completion of Project.................... Section 16.4 Other Remedies........................... Section 16.5 Distribution of Collateral Proceeds...... Section 16.6 Power of Attorney........................ Section 16.7 Waivers.................................. Section 17 SETOFF.................................................. Section 18 EXPENSES................................................ 6 Section Page ------- ---- Section 19 INDEMNIFICATION......................................... Section 20 LIABILITY OF THE LENDER................................. Section 21 RIGHTS OF THIRD PARTIES................................. Section 22 SURVIVAL OF COVENANTS, ETC.............................. Section 23 PARTICIPATION; ETC...................................... Section 23.1. Participations........................... Section 23.2. Pledge by the Lender..................... Section 23.3. No Assignment by the Borrower............ Section 24 RELATIONSHIP............................................ Section 25 NOTICES................................................. Section 26 GOVERNING LAW........................................... Section 27 CONSENT TO JURISDICTION; WAIVERS........................ Section 28 HEADINGS................................................ Section 29 COUNTERPARTS............................................ Section 30 ENTIRE AGREEMENT, ETC................................... Section 31 CONSENTS, AMENDMENTS, WAIVERS, ETC...................... Section 32 TIME OF ESSENCE......................................... Section 33 SEVERABILITY............................................ 7 EXHIBITS -------- A - Construction Schedule B - Disbursement Schedule C - Plans and Specifications D - Project Budget E - Borrower's Requisition for Development Loan Advances F - Manager's Summary G - Intentionally Deleted H - Intentionally Deleted I - Borrower's Requisition for Residences Loan Advances J - Residences Loan Disbursement Schedule 8 SCHEDULES --------- 1.1 - Exempt Subsidiaries 10.4 - Minimum Release Price 11.6 - Litigation 11.14 - Insider Transactions 11.16 - Hazardous Materials 11.22 - Project Approvals 13.5 - Existing Indebtedness 13.6 - Existing Liens 13.7 - Existing Investments 9 CONSTRUCTION LOAN AGREEMENT This CONSTRUCTION LOAN AGREEMENT is made as of the 29th day of December, 1994, by and among Great Island Trust Partnership (the "Borrower"), a New Hampshire general partnership having its principal place of business at Wentworth Road, P.O. Box 246, New Castle, New Hampshire 03854 and THE FIRST NATIONAL BANK OF BOSTON, a national banking association (the "Lender"). Section 1. DEFINITIONS AND RULES OF INTERPRETATION. Section 1.1. DEFINITIONS. The following terms shall have the meanings set forth in this Section 1 or elsewhere in the provisions of this Agreement or other Loan Documents referred to below: ACCOUNT. Any account or accounts established at the Lender into which proceeds from or funds for the Project including, without limitation, any funds required under Section 12.16 are deposited, which account or accounts shall constitute additional collateral for the Loan. ADVANCE. Any disbursement of a Development Loan Advance or a Residences Loan Advance. AGREEMENT. This Agreement, including the SCHEDULES and EXHIBITS hereto. APPRAISAL. An appraisal of the value of the Project, determined on a market value basis, performed by a qualified independent appraiser approved by the Lender. APPROVED SALE AGREEMENT. A Sale Agreement with a bona fide third party purchaser, prepared on a standard form approved in advance by the Lender, providing for: (x) a deposit (which shall have been paid) of at least the lesser of: (i) ten (10%) percent of the purchase price, or (ii) Fifty Thousand ($50,000) Dollars which deposit shall be deposited into the Escrow Account, and (y) a total construction period of no greater than ten (10) months from commencement of construction of the Residence. ASSIGNMENT OF LEASES. The Assignment of Leases and Rents, dated or to be dated on or prior to the Closing Date, made by the Borrower in favor of the Lender, pursuant to which the Borrower 10 assigns its right, title and interest as landlord in and to the Leases and the rents, issues and profits of the Project, such Assignment of Leases and Rents to be in form and substance satisfactory to the Lender. ASSIGNMENT OF PROJECT DOCUMENTS. The Assignment of Project Documents, dated or to be dated on or prior to the Closing Date, made by the Borrower in favor of the Lender, pursuant to which the Borrower assigns and grants a security interest in the Borrower's right, title and interest in and to the Management Contract, the Plans and Specifications and the Project Approvals, such Assignment of Project Documents to be in form and substance satisfactory to the Lender. BALANCE SHEET DATE. September 30, 1994 with respect to the Guarantor and the Borrower. BORROWER. As defined in the preamble hereto. BORROWER'S ARCHITECT. CBT/ Childs, Bertman, Tseckares & Casendino, Inc. a Massachusetts corporation having a usual place of business at 306 Dartmouth Street, Boston, Massachusetts . BORROWER'S MANAGER. WBTS Management Limited Partnership, a Massachusetts limited partnership having a usual place of business at 46 Glenn Avenue, Newton Centre, Massachusetts 02159. BORROWER'S REQUISITION. See Sections 3.1 and 5.1. BUSINESS DAY. Any day on which the Lender is open for the transaction of banking business in Boston, Massachusetts. CAPITALIZED LEASES. Leases under which the Borrower is the lessee or obligor, the discounted future rental payment obligations under which are required to be capitalized on the balance sheet of the lessee or obligor in accordance with generally accepted accounting principles. CERCLA. See Section 11.16(a). CLOSING DATE. The first date on which the conditions set forth in Section 13 have been satisfied and any Advances are to be made. CODE. The Internal Revenue Code of 1986. 11 COLLATERAL. All of (a) the property, rights and interests of the Borrower that are or are intended to be subject to the security interests, assignments, and mortgage liens created by the Security Documents, including, without limitation, the Project, and (b) the Guaranty. COMMUNITY. The Wentworth By The Sea community created pursuant to the Master Plan Documents. COMPLETION DATE. December 29, 1996 as may be extended for the Residences Loan only until December 29, 1997 as set forth herein provided, however, for each Residence under a Sale Agreement, construction must be completed in no greater than ten (10) months from the commencement of construction of such residence. CONDOMINIUM. The Ducks Head Condominium created pursuant to a Condominium Declaration of Ducks Head Condominium dated December 16, 1993 recorded in the Rockingham County Registry of Deeds at Book 3026, Page 2651, as amended to date. CONSTRUCTION SCHEDULE. The schedule, broken down by job and Major Subcontract of the estimated dates of commencement and completion of construction of the Improvements, prepared by the Construction Manager, approved by the Lender and attached hereto as EXHIBIT A. CONSTRUCTION INSPECTOR. Peter Howard Johnson, P.C. or, at the Lender's option, either an officer or employee of the Lender or consulting architects, engineers or inspectors appointed by the Lender from time to time. CONTINGENCY RESERVE. The amount(s) allocated as contingency reserve(s) in the Project Budget, to be advanced only in accordance with the provisions of Sections 2.6 or 4.6 hereof. DEFAULT. A condition or event which would, with the giving of notice or lapse of time or both, constitute an Event of Default. DEVELOPMENT LOAN. The Three Million Five Hundred Thousand Dollar ($3,500,000.00) non-revolving facility for the portion of the Project dedicated to the construction and development of twenty (20) lots including two (2) model spec homes, improvements 12 to several existing rental properties and final build-out of the Ducks Head Condominiums and related amenities. DEVELOPMENT LOAN ADVANCE. Any disbursement of the proceeds of the Development Loan made or to be made by the Lender pursuant to the terms of this Agreement. DEVELOPMENT LOAN AMOUNT. $3,500,000.00. DEVELOPMENT NOTE. The Note in the principal face amount of the Development Loan Amount, dated or to be dated on or prior to the Closing Date, made by the Borrower to the order of the Lender, such Note to be in form and substance satisfactory to the Lender. DEVELOPMENT PROJECT BUDGET. The budget for total estimated Project Costs for the Development Loan, submitted by the Borrower, approved by the Lender and the Construction Inspector, and attached hereto as Exhibit D1, which includes: (a) a line item cost breakdown for Direct Costs by jobs and subcontracts in excess of $200,000.00; (b) a line item cost breakdown for Indirect Costs; and (c) a schedule of the sources of funds to pay Project Costs, indicating the portion of the Project Costs to be funded through the Development Loan and Required Equity Funds. DEVELOPMENT RIGHTS. Any and all present and future rights of the Borrower to develop, construct, and own units and/ or lots (hereinafter individually and collectively, the "Lots" or "Units") comprising one or more phases (hereinafter, the "Phases") of the Community to be created pursuant to the Master Plan Documents located on the Land including, without limitation, all rights, powers, privileges, licenses, property interests, easements, voting rights, and residence rights reserved by and assigned to the Borrower under the Master Plan Documents (including any and all rights, powers and privileges to amend the Master Plan Documents). DEFAULT RATE. The default rate of interest set forth in the Notes. DIRECT COSTS. Mean and include the costs of the Land, the Personal Property, and all labor, materials, fixtures, machinery and equipment required to construct, equip and complete the Improvements in accordance with the Plans and Specifications. 13 DISBURSEMENT SCHEDULE. The schedule of the amounts of Advances anticipated to be requisitioned by the Borrower each month during the term of the construction of the Improvements (including an itemization of Direct Costs and Indirect Costs to be included in each such requisition), approved by the Lender and attached hereto as EXHIBIT B. DISTRIBUTION. The declaration or payment of any distribution of cash or cash flow to the partners of the Borrower; or any other distribution on or in respect of any shares of partnership interests of the Borrower. DRAWDOWN DATE. The date on which any Advance is made or is to be made. DRAW REQUEST. With respect to each Advance, the Borrower's Requisition for such Advance, and documents required by this Agreement to be furnished to the Lender as a condition to such Advance. EMPLOYEE BENEFIT PLAN. Any employee benefit plan within the meaning of Section 3(3) of ERISA maintained or contributed to by the Borrower or any ERISA Affiliate, other than a Multiemployer Plan. ENVIRONMENTAL LAWS. See Section 11.16.(a). ERISA. The Employee Retirement Income Security Act of 1974, as amended and in effect from time to time. ERISA AFFILIATE. Any Person which is treated as a single employer with the Borrower under Section 414 of the Code. ESCROW ACCOUNT. The escrow account established with the Lender into which the Borrower or its agent shall deposit the deposit required under an Approved Sale Agreement. EVENT OF DEFAULT. See Section 16.1. EXEMPT SUBSIDIARIES. See Schedule 1.1. EXTRAS. Any Improvements with respect to a particular Residence funded directly by a buyer under an Approved Sales Agreement. 14 EXTRAS ACCOUNT. The account at the Bank into which the Borrower shall deposit all amounts received by the Borrower from the buyers under Approved Sales Agreements for the construction of the Extras determined to be significant by the Construction Inspector, which Extras Account shall be pledged to the Bank as additional cash collateral for the Obligations. FINANCING STATEMENTS. Uniform Commercial Code Form 1 Financing Statement(s) from the Borrower in favor of the Lender giving notice of a security interest in the Collateral, such financing statements to be in form and substance satisfactory to the Lender. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. Principles that are (a) consistent with the principles promulgated or adopted by the Financial Accounting Standards Board and its predecessors, as in effect from time to time and (b) consistently applied with past financial statements of the Borrower adopting the same principals; PROVIDED that a certified public accountant would, insofar as the use of such accounting principles is pertinent, be in a position to deliver an unqualified opinion (other than a qualification regarding changes in generally accepted accounting principles) as to financial statements in which such principles have been properly applied. GOVERNMENTAL AUTHORITY. The United States of America, the State of New Hampshire, any political subdivision thereof, the towns of New Castle, Rye and Portsmouth, New Hampshire, and any agency, authority, department, commission, board, bureau, or instrumentality of any of them. GUARANTEED PENSION PLAN. Any employee pension benefit plan within the meaning of Section 3(2) of ERISA maintained or contributed to by the Borrower or any ERISA Affiliate the benefits of which are guaranteed on termination in full or in part by the PBGC pursuant to Title IV of ERISA, other than a Multiemployer Plan. GUARANTOR. The Koll Real Estate Group, Inc. a Delaware corporation having a usual place of business at 4343 Von Karmen Avenue, Newport Beach, California. GUARANTY. The Unconditional Guaranty of Payment and Performance, dated or to be dated on or prior to the Closing Date, made by the Guarantor in favor of the Lender, pursuant to which 15 the Guarantor guaranteed to the Lender the payment and performance of the Obligations, such Guaranty to be in form and substance satisfactory to the Lender. HAZARDOUS MATERIALS. See Section 11.16.(b). HOMEOWNER ASSOCIATION. The Little Harbor Homeowner Association created pursuant to the Declaration of the Little Harbor at Wentworth By The Sea Homeowner Association dated November 8, 1994 recorded in the Rockingham County Registry of Deeds at Book 3078, Page 922. IMPROVEMENTS. The construction of twenty (20) lots including two (2) model spec homes, improvements to several existing rental properties, final build-out of the Condominium and the construction of single family residences to be constructed on the Land in accordance with the Plans and Specifications. INDEBTEDNESS. All obligations, contingent and otherwise, that in accordance with generally accepted accounting principles should be classified upon the obligor's balance sheet as liabilities, or to which reference should be made by footnotes thereto, including in any event and whether or not so classified: (a) all debt and similar monetary obligations, whether direct or indirect; (b) all liabilities secured by any mortgage, pledge, security interest, lien, charge, or other encumbrance existing on property owned or acquired subject thereto, whether or not the liability secured thereby shall have been assumed; and (c) all guarantees, endorsements and other contingent obligations whether direct or indirect in respect of indebtedness of others, including any obligation to supply funds to or in any manner to invest in, directly or indirectly, the debtor, to purchase indebtedness, or to assure the owner of indebtedness against loss, through an agreement to purchase goods, supplies, or services for the purpose of enabling debtor to make payment of the indebtedness held by such owner or otherwise, and the obligations to reimburse the issuer in respect of any letters of credit. INDEMNITY AGREEMENT. The Indemnity Agreement Regarding Hazardous Materials, dated or to be dated on or prior to the Closing Date, made by the Borrower and the Guarantor in favor of the Lender, pursuant to which the Borrower and the Guarantor agree to indemnify the Lender with respect to Hazardous Materials 16 and Environmental Laws, such Indemnity Agreement to be in form and substance satisfactory to the Lender. INDIRECT COSTS. Mean and include title insurance premiums, survey charges, engineering fees, architectural fees, real estate taxes, appraisal costs, commitment fees and interest payable to the Lender under the Loan, premiums for insurance, marketing, advertising and leasing costs, brokerage commissions, legal fees, accounting fees, overhead and administrative costs, and all other expenses which are expenditures relating to the Project and are not Direct Costs. INVESTMENTS. All expenditures made and all liabilities incurred (contingently or otherwise) for the acquisition of stock or Indebtedness of, or for loans, advances, capital contributions or transfers of property to, or in respect to any guaranties (or other commitments as described under Indebtedness), or obligations of, any Person. In determining the aggregate amount of Investments outstanding at any particular time: (a) the amount of any Investment represented by a guaranty shall be taken at not less than the principal amount of the obligations guaranteed and still outstanding; (b) there shall be included as an Investment all interest accrued with respect to Indebtedness constituting an Investment unless and until such interest is paid; (c) there shall be deducted in respect of each such Investment any amount received as a return of capital (but only by repurchase, redemption, retirement, repayment, liquidating dividend or liquidating distribution); (d) there shall not be deducted in respect of any Investment any amounts received as earnings on such Investment, whether as dividends, interest or otherwise, except that accrued interest included as provided in the foregoing clause (b) may be deducted when paid; and (e) there shall not be deducted from the aggregate amount of Investments any decrease in the value thereof. LAND. The real property located in the towns of New Castle, Rye and Portsmouth, New Hampshire, and described in Exhibit A to the Security Deed. LEASES. Leases, licenses and agreements, whether written or oral, relating to the use or occupation of space in the Improvements or on the Land by Persons other than the Borrower. 17 LENDER. The First National Bank of Boston, its successors and assigns. LOAN. Collectively, the Development Loan and the Residences Loan which are the subject of this Agreement. LOAN CHECKING ACCOUNT. See Section 6.3. LOAN DOCUMENTS. This Agreement, the Development Note, the Residences Note, the Indemnity Agreement and the Security Documents, and all other agreements, documents and instruments now or hereafter evidencing or securing the Loan. LOTS. See definition of Development Rights. MAJOR SUBCONTRACTS. The construction subcontracts between the Borrower and subcontractors with contracts equal to or greater than $200,000.00. MANAGEMENT CONTRACT. The contract, dated October 1, 1993, between the Borrower and the Borrower's Manager providing for the construction and management of the Improvements. MASTER PLAN ASSOCIATION. The Wentworth By The Sea master plan association created pursuant to the Master Plan Documents. MASTER PLAN DOCUMENTS. The Declaration of the Wentworth By The Sea Master Association, Covenants, Conditions and Restrictions dated December 16, 1993 recorded in the Rockingham County Registry of Deeds at Book 3026, Page 2596 as may be amended and all documents, instruments and by laws executed in connection therewith including, without limitation, the documents establishing the Condominium and the Homeowner Association. MATURITY DATE. December 29, 1996. However, provided (i) no event is then existing under the terms of the Loan which is, or solely with the passage of time would be, a Default thereunder (notwithstanding that the Lender has not exercised its rights upon Default), (ii) the Borrower pays the Lender an extension fee of Fifteen Thousand ($15,000.00) Dollars (which extension fee shall not be applied to the Loan), (iii) the Borrower provides the Lender with satisfactory evidence that the Borrower is in compliance with the Loan to Value ratio provided in Section 12.12, below, and (iv) the Lender receives written request for an 18 extension from the Borrower no earlier than one hundred twenty (120) prior to the Maturity Date and no later than forty-five (45) days prior to the Maturity Date; then the Borrower may extend the Maturity Date for the Residences Loan only, for an additional twelve (12) months until December 29, 1997. MODEL SPEC HOMES. The homes constructed by the Borrower to market the Improvements which are not subject to an Approved Sale Agreement. MULTIEMPLOYER PLAN. Any multiemployer plan within the meaning of Section 3(37) of ERISA maintained or contributed to by the Borrower or any ERISA Affiliate. NOTES. Collectively the Development Note and the Residences Note. OBLIGATIONS. All indebtedness, obligations and liabilities of the Borrower to the Lender existing on the date of this Agreement or arising thereafter, direct or indirect, joint or several, absolute or contingent, matured or unmatured, liquidated or unliquidated, secured or unsecured, arising by contract, operation of law or otherwise, arising or incurred under this Agreement or any of the other Loan Documents or in respect of any of the Advances or the Notes or other instruments at any time evidencing any thereof. OUTSTANDING. With respect to the Advances or the Loan, the aggregate unpaid principal thereof as of any date of determination. PBGC. The Pension Benefit Guaranty Corporation created by Section 4002 of ERISA and any successor entity or entities having similar responsibilities. PERMITTED LIENS. Liens, security interests and other encumbrances, permitted by Section 13.6. PERSON. Any individual, corporation, partnership, trust, unincorporated association, business, or other legal entity, and any government or any governmental agency or political subdivision thereof. 19 PERSONAL PROPERTY. All materials, furnishings, fixtures, furniture, machinery, equipment and all items of tangible personal property now or hereafter owned or acquired by the Borrower, wherever located, and either (i) to be located on or incorporated into the Land or the Improvements, (ii) used in connection with the construction of the Improvements or (iii) to be used in connection with the operation or maintenance of the Land or the Improvements or both. PHASES. See definition of Development Rights. PLANS AND SPECIFICATIONS. The plans and specifications for the Improvements prepared by the Borrower's Architect and more particularly identified on EXHIBIT C attached hereto. PLEDGE AGREEMENT. The Pledge Agreement dated or to be dated on or prior to the Closing Date pursuant to which the Borrower shall pledge the Account and the Escrow Account to the Lender. PROJECT. The Land, Improvements and Personal Property. PROJECT APPROVALS. All approvals, consents, waivers, orders, agreements, acknowledgements, authorizations, permits and licenses required under applicable Requirements or under the terms of any restriction, covenant or easement affecting the Project, or otherwise necessary or desirable, for the ownership and acquisition of the Land and the Improvements, the construction and equipping of the Improvements, and the use, occupancy and operation of the Project following completion of construction of the Improvements, whether obtained from a Governmental Authority or any other Person. PROJECT BUDGET. Collectively, the Development Project Budget and the Residences Project Budget. PROJECT COSTS. The sum of all Direct Costs and Indirect Costs that will be incurred by the Borrower in connection with the construction, equipping and completion of the Improvements, the marketing of the Improvements, and the operation and carrying of the Project through the Maturity Date. REAL ESTATE. All real property at any time owned, leased (as lessee or sublessee) or operated by the Borrower or any of its general partners. 20 RECORD. The grids attached to the Notes, or the continuation of such grid, or any other similar record, including computer records, maintained by the Lender with respect to the Loan. RELEASE. See Section 11.16(c)(iii). RELEASE PRICE. See Section 10.4. REQUIREMENTS. Any law, ordinance, code, order, rule or regulation of any Governmental Authority relating in any way to the acquisition and ownership of the Project, the construction of the Improvements, or the use, occupancy and operation of the Project following the completion of construction of the Improvements, including those relating to subdivision control, zoning, building, use and occupancy, condominium development and approvals, fire prevention, health, safety, sanitation, handicapped access, historic preservation and pro- tection, tidelands, wetlands, flood control, access and earth removal, and all Environmental Laws. REQUIRED EQUITY FUNDS. The amount of $2,200,000.00 which shall be calculated based upon Borrower's expenditures since January 1, 1994 or such greater amount as the Lender shall determine from time to time pursuant to Section 12.16 hereof. In addition the Borrower shall be required to pay out of its own funds at least ten (10%) percent of the Project Costs reflected in the Residences Project Fund for each Residence. RESIDENCE. A single family residence constructed by the Borrower on the Land. RESIDENCES LOAN ADVANCE. Any disbursement of the proceeds of the Residences Loan made or to be made by the Lender pursuant to the terms of this Agreement. RESIDENCES LOAN AMOUNT. $3,000,000.00 in the aggregate, but not to exceed ninety (90%) percent of total actual Project Costs for each Residence shown on the Residences Project Budget. RESIDENCES LOAN DISBURSEMENT SCHEDULE. The schedule of advances under the Residences Loan based on stages of completion of each individual residence annexed hereto as Exhibit "J". 21 RESIDENCES NOTE. The Note in the principal face amount of the Residences Loan Amount, dated or to be dated on or prior to the Closing Date, made by the Borrower to the order of the Lender, such Note to be in form and substance satisfactory to the Lender. RESIDENCES PROJECT BUDGET. The budget for total estimated Project Costs for the Residences Loan, submitted by the Borrower, approved by the Lender and the Construction Inspector, and attached hereto as EXHIBIT D2, which includes: (a) a line item cost breakdown for Direct Costs by jobs and Major Subcontracts; (b) a line item cost breakdown for Indirect Costs; and (c) a schedule of the sources of funds to pay Project Costs, indicating the portion of Project Costs to be funded through the Residences Loan and Required Equity Funds. RETAINAGE. See Section 2.3. SALE AGREEMENT. Any executed purchase and sale agreement providing for the sale of any Unit, Lot or Residence. SECURITY DEED. The Mortgage and Security Agreement, dated or to be dated on or prior to the Closing Date, made by the Borrower in favor of the Lender, pursuant to which the Borrower grants a mortgage lien and security interest in and to the Project, such Security Deed to be in form and substance satisfactory to the Lender. SECURITY DOCUMENTS. The Security Deed, the Assignment of Project Documents, the Assignment of Leases, the Pledge Agreement, the Financing Statements and the Guaranty, and any other agreement, document or instrument now or hereafter securing the Obligations. STORED MATERIALS. See Section 6.1. SUBSIDIARY. Any corporation, partnership, association, trust, or other business entity of which the designated parent shall at any time own directly or indirectly through a Subsidiary or Subsidiaries at least a majority (by number of votes) of the outstanding Voting Interests. SURVEY. An instrument survey of the Land and the Improvements prepared in accordance with the Lender's survey require- 22 ments, such survey to be satisfactory to the Lender in form and substance. SURVEYOR CERTIFICATE. With respect to any Survey, a certificate executed by the surveyor who prepares such Survey dated as of a recent date and containing such information relating to the Project as the Lender or the Title Insurance Company may require, such certificate to be satisfactory to the Lender in form and substance. TAKING. Any condemnation for public use of, or damage by reason of, the action of any Governmental Authority, or any transfer by private sale in lieu thereof, either temporarily or permanently. TERMINATION DATE. December 29, 1996, as may be extended for Residences Loan only until December 29, 1997 as provided herein or the date of the termination of the Lender's obligations to make Advances pursuant to Section 16.2 hereof, whichever date occurs first. TITLE INSURANCE COMPANY. Commonwealth Land Title Insurance Company, a corporation, with a usual place of business at 50 Federal Street, Boston, Massachusetts. TITLE POLICY. An ALTA standard form title insurance policy issued by the Title Insurance Company (with such reinsurance or co-insurance as the Lender may require, any such reinsurance to be with direct access endorsements) in an amount not less than the Loan insuring the priority of the Security Deed and that the Borrower holds marketable fee simple title to the Project, subject only to such exceptions as the Lender may approve and which shall not contain exceptions for mechanics liens, persons in occupancy or matters which would be shown by a survey, shall not insure over any matter except to the extent that any such affirmative insurance is acceptable to the Lender in its sole discretion, and shall contain a pending disbursements clause or endorsement and such other endorsements and affirmative insurance as as follows: (a) Pending disbursements clause, (b) acreage endorsement, (c) non interference endorsement, (d) contiguous property endorsement, (e) condominium endorsement and (f) variable rate endorsement. UNITS. See definition of Development Rights. 23 VALUE. The fair market value of the Project as of the date of measurement, determined by reference, to in Lender's discretion, an Appraisal of the Project or Lender's own valuation of the Project. VOTING INTEREST. Stock or similar interests, of any class or classes (however designated), the holders of which are at the time entitled, as such holders, (a) to vote for the election of a majority of the directors (or persons performing similar functions) of the corporation, partnership, association, trust or other business entity involved, or (b) to control, manage or conduct the business of the corporation, partnership, association, trust or other business entity involved. Section 1.2. RULES OF INTERPRETATION. (a) A reference to any agreement, budget, document or schedule shall include such agreement, budget, document or schedule as revised, amended, modified or supplemented from time to time in accordance with its terms and the terms of this Agreement. (b) The singular includes the plural and the plural includes the singular. (c) A reference to any law includes any amendment or modification to such law. (d) A reference to any Person includes its permitted successors and permitted assigns. (e) Accounting terms not otherwise defined herein have the meaning assigned to them by generally accepted accounting principles applied on a consistent basis by the accounting entity to which they refer. (f) The words "include", "includes" and "including" are not limiting. (g) The words "approval" and "approved", as the context so determines, means an approval in writing given to the party seeking approval after full and fair disclosure to the party giving approval of all material facts necessary in order to determine whether approval should be granted. 24 (h) Reference to a particular "Section" refers to that section of this Agreement unless otherwise indicated. (i) The words "herein", "hereof", "hereunder" and words of like import shall refer to this Agreement as a whole and not to any particular section or subdivision of this Agreement. Section 2. AGREEMENT TO MAKE DEVELOPMENT LOAN ADVANCES; LIMITATIONS. Section 2.1. AGREEMENT TO MAKE ADVANCES. Subject to the terms and conditions of this Agreement, the Lender agrees to lend to the Borrower and the Borrower may borrow from time to time between the Closing Date and the Termination Date upon submission by the Borrower of a Draw Request in accordance with Section 3.1, such amounts as are requested by the Borrower up to a maximum aggregate principal amount equal to the Development Loan Amount to pay for Project Costs actually incurred by the Borrower and reflected in the Development Project Budget as being funded by the Development Loan. Each Draw Request for an Development Loan Advance hereunder shall constitute a representation and warranty by the Borrower that the conditions set forth in Section 14, in the case of the initial Development Loan Advance, Section 15, in the case of all other Development Loan Advances, and Section 15.6, in the case of the Advance of any Retainage withheld pursuant to Section 2.3, have been satisfied on the date of such Draw Request. Section 2.2. DEVELOPMENT PROJECT BUDGET. The Development Project Budget reflects, by category and line items, the purposes and the amounts for which funds to be advanced by the Lender under this Agreement are to be used. The Lender shall not be required to disburse for any category or line item more than the amount specified therefor in the Development Project Budget, unless Lender approves an amendment thereto which reallocates such costs, which approval shall not be unreasonably withheld, conditioned or delayed as long as no Event of Default has occurred which Event of Default either has not been cured with such cure accepted by Lender or waived by the Lender. Section 2.3. AMOUNT OF DEVELOPMENT LOAN ADVANCES. (a) In no event shall the Lender be obligated to advance more than the Development Loan Amount, or, if less, total Project Costs actually incurred by the Borrower less Required Equity Funds. In 25 no event shall any Development Loan Advance for Direct Costs of constructing the Improvements exceed an amount equal to (a) the total value of the labor, materials, fixtures, machinery and equipment completed, approved and incorporated into the Land or the Improvements prior to the date of the Draw Request for such Development Loan Advance, less (b) retainage in an amount equal to ten percent (10%) of such total value ("Retainage") with respect to any Major Subcontracts or any other subcontracts to the extent that the Borrower is retaining any amounts under such subcontract, equal to the amount withheld by the Borrower, less (c) the total amount of any Development Loan Advances previously made by the Lender for such Direct Costs. Retainage shall be advanced by the Lender to the Borrower upon satisfaction of the conditions set forth in Section 15.6. With respect to any other Direct Costs and all Indirect Costs, in no event shall any Development Loan Advance exceed an amount equal to the amount of such Direct Costs and Indirect Costs approved by the Lender, incurred by the Borrower prior to the date of the Draw Request for such Development Loan Advances, and theretofore paid or to be paid with the proceeds of such Development Loan Advance, less the total amount of any Development Loan Advances previously made by the Lender for such Direct Costs and Indirect Costs. (b) Notwithstanding any other provision of this Agreement, the aggregate balance of the Development Loan outstanding at any one time shall not exceed Two Million Five Hundred Thousand Dollars ($2,500,000.00) (c) The Borrower shall not construct more than two (2) Model Spec Homes at any one time. Section 2.4. QUALITY OF WORK. No Development Loan Advance shall be due unless all work done at the date the Draw Request for such Development Loan Advance is submitted is done in a good and workmanlike manner and without defects which would hinder or delay the use of or any closing or sale with respect to such Improvement, as confirmed by the report of the Construction Inspector. Section 2.5. COST OVERRUNS AND SAVINGS. If the Borrower becomes aware of any change in Project Costs which will increase or decrease a category or line item of Project Costs reflected on the Development Project Budget (as the Development Project Budget is revised from time to time and approved by the Lender), the 26 Borrower shall immediately notify the Lender in writing and promptly submit to the Lender for its approval a revised Development Project Budget, which approval shall not be unreasonably withheld, conditioned or delayed as long as no Event of Default has occurred which Event of Default either has not been cured with such cure accepted by Lender or waived by the Lender. If the revised Development Project Budget indicates an increase in a category or line item of Project Costs, no further Development Loan Advances need be made by the Lender unless and until (a) the revised Development Project Budget so submitted by the Borrower is approved by the Lender, and (b) the Borrower has deposited with the Lender any Required Equity Funds or the Lender has approved a reallocation in the Development Project Budget from a line item in which savings has occurred or a reallocation of the Contingency Reserve. If the revised Development Project Budget indicates a decrease in a category or line item of Project Costs, no reductions in Project Costs will be made or savings reallocated by the Borrower unless and until (a) the revised Development Project Budget so submitted by the Borrower is approved by the Lender, and (b) in the case of decreases in a category or line item of Direct Costs, the Borrower has furnished the Lender and the Construction Inspector with evidence satisfactory to them that the labor performed and materials supplied in connection with such category or line item of Direct Costs have been satisfactorily completed in accordance with the Plans and Specifications and paid for in full. Section 2.6. CONTINGENCY RESERVE. The amount allocated as Contingency Reserve in the Project Budget will only be disbursed upon the prior approval of the Lender. The disbursement of a portion of Contingency Reserve shall in no way prejudice the Lender from withholding disbursement of any further portion of Contingency Reserve. Section 3. MAKING THE DEVELOPMENT LOAN ADVANCES. DRAW REQUEST. At such time as the Borrower shall desire to obtain a Development Loan Advance, the Borrower shall complete, execute and deliver to the Lender the Borrower's Requisition in the form of EXHIBIT E attached hereto (hereinafter referred to as "Borrower's Requisition"). Each Borrower's Requisition shall be accompanied by: 27 (a) If the Borrower's Requisition includes payments for Direct Costs, it shall be accompanied by a completed and itemized Direct Cost Statement in the form of Schedule I of EXHIBIT E attached hereto, executed by the Borrower, to- gether with invoices for all items of Direct Cost covered thereby including copies of requisitions and invoices from subcontractors and materialmen supporting all items of cost covered by such application; (b) A summary in the form of EXHIBIT F summarizing the terms of the Borrower's Requisition executed by the Manager and including a list of all supporting materials for the subject Borrower's Requisition; (c) A certificate of the building inspector, if available; (d) If the Borrower's Requisition includes payments for Indirect Costs, it shall be accompanied by a completed and itemized Indirect Cost Statement in the form of Schedule II of EXHIBIT E attached hereto, executed by the Borrower, together with invoices for all items of Indirect Costs covered thereby; (e) written lien waivers from the such laborers, subcontractors and materialmen for work done and materials supplied by them which were paid for pursuant to the next preceding Draw Request; (f) a written request of the Borrower for any necessary changes in the Plans and Specifications, the Development Project Budget, the Disbursement Schedule or the Construction Schedule determined to be significant by the Construction Inspector; (g) as requested by the Construction Inspector, copies of all change orders and construction change directives, accompanied by a change order summary prepared by and executed by the Borrower, copies of all subcontracts, and, to the extent requested by the Lender, of all inspection or test reports and other documents relating to the construction of the Improvements, not previously delivered to the Lender; 28 (h) If the Borrower's Requisition includes payment for Stored Materials, it shall be accompanied by evidence as to the satisfaction of the requirements set forth in Section 6.1; (i) A certificate from the Construction Inspector in form and substance reasonably acceptable to the Bank; (j) such other information, documentation and certification as the Lender shall reasonably request. Section 4. AGREEMENT TO RESIDENCES LOAN ADVANCES; LIMITATIONS. Section 4.1. AGREEMENT TO MAKE RESIDENCES LOAN ADVANCES. (a) Subject to the terms and conditions of this Agreement, the Lender agrees to lend to the Borrower and the Borrower may borrow, repay and reborrow from time to time between the Closing Date and the Termination Date upon submission by the Borrower of a Draw Request in accordance with Section 5.1, such amounts as are requested by the Borrower up to a maximum aggregate principal amount equal to the Residences Loan Amount to pay for ninety (90%) percent of the Project Costs for each Residence actually incurred by the Borrower and reflected in the Residences Project Budget as being funded by the Residences Loan. Each Draw Request for a Residences Loan Advance hereunder shall constitute a representation and warranty by the Borrower that the conditions set forth in Section 14, in the case of the initial Residences Loan Advance, Section 15, in the case of all other Residences Loan Advances, and Section 15.6, in the case of the Advance of any Retainage withheld pursuant to Section 4.3, have been satisfied on the date of such Draw Request. (b) Upon completion of any Extras the Lender shall release amounts deposited in the Extras Account for such Extras to reimburse for the costs of construction of such Extras. Section 4.2. RESIDENCES PROJECT BUDGET. The Residences Project Budget reflects, by category and line items, the purposes and the amounts for which funds to be advanced by the Lender under this Agreement are to be used. The Lender shall not be required to disburse for any category or line item more than the amount specified therefor in the Residences Project Budget, unless Lender approves an amendment thereto which reallocates such costs, which approval shall not be unreasonably withheld, conditioned or delayed as long as no Event of Default has 29 occurred which Event of Default either has not been cured with such cure accepted by Lender or waived by the Lender. Section 4.3. AMOUNT OF RESIDENCES LOAN ADVANCES. (a) In no event shall the Lender be obligated to advance more than the Residences Loan Amount, or, if less, total Project Costs actually incurred by the Borrower less (i) the proceeds of the Account toward construction of a replacement Model Spec Home and (ii) Required Equity Funds. In no event shall any Residences Loan Advance for Direct Costs of constructing the Improvements exceed an amount equal to (a) the total value of the labor, materials, fixtures, machinery and equipment completed, approved and incorporated into the Land or the Improvements prior to the date of the Draw Request for such Residences Loan Advance, less (b) Retainage, less (c) the total amount of any Residences Loan Advances previously made by the Lender for such Direct Costs. Retainage shall be advanced by the Lender to the Borrower upon satisfaction of the conditions set forth in Section 15.6. With respect to any other Direct Costs and all Indirect Costs, in no event shall any Residences Loan Advance exceed an amount equal to the amount of such Direct Costs and Indirect Costs approved by the Lender, incurred by the Borrower prior to the date of the Draw Request for such Residences Loan Advances, and theretofore paid or to be paid with the proceeds of such Residences Loan Advance, less the total amount of any Residences Loan Advances previously made by the Lender for such Direct Costs and Indirect Costs. (b) The aggregate cost of construction for each Residence shall not exceed $400,000.00. (c) On or before requesting an Advance under the Residence Loan for a particular Residence the Borrower shall provide the Lender with satisfactory evidence that the Borrower has already funded the Required Equity Funds for such Residence. (d) In no event shall the Borrower submit a Draw Request for any Extras. Section 4.4. QUALITY OF WORK. No Residences Loan Advance shall be due unless all work done at the date the Draw Request for such Residences Loan Advance is submitted is done in a good and workmanlike manner and without defects which would hinder or delay the use of or any closing or sale with respect to such 30 Improvement, as confirmed by the report of the Construction Inspector. Section 4.5. COST OVERRUNS AND SAVINGS. If the Borrower becomes aware of any change in Project Costs which will increase by Ten Thousand ($10,000.00) Dollars or more a job or category of Project Costs reflected on the Residences Project Budget (as the Residences Project Budget is revised from time to time and approved by the Lender), the Borrower shall immediately notify the Lender in writing and promptly submit to the Lender for its review a revised Residences Project Budget and, to the extent required under an Approved Sale Agreement, a consent to such change by the buyer under such Approved Sale Agreement. If the revised Residences Project Budget indicates an increase in a job or category of Project Costs which the Lender determines that the remaining undisbursed portion of the Loan allocated for such Residence is or will be insufficient to fully complete the Residence, no further Residences Loan Advances need be made by the Lender unless and until (a) the revised Residences Project Budget so submitted by the Borrower is approved by the Lender, and (b) the Borrower has deposited with the Lender any Required Equity Funds or the Lender has approved a reallocation in the Residences Project Budget from a line item in which savings has occurred or a reallocation of Contingency Reserve. If the revised Residences Project Budget indicates a decrease in a category or line item of Project Costs, no reductions in Project Costs will be made or savings reallocated by the Borrower unless and until (a) the revised Residences Project Budget so submitted by the Borrower is approved by the Lender, and (b) in the case of decreases in a category or line item of Direct Costs, the Borrower has furnished the Lender and the Construction Inspector with evidence satisfactory to them that the labor performed and materials supplied in connection with such category or line item of Direct Costs have been satisfactorily completed in accordance with the Plans and Specifications and paid for in full. Section 4.6. CONTINGENCY RESERVE. The amount allocated as Contingency Reserve in the Residences Project Budget will only be disbursed upon the prior approval of the Lender. The disbursement of a portion of Contingency Reserve shall in no way prejudice the Lender from withholding disbursement of any further portion of Contingency Reserve. 31 Section 5. MAKING THE RESIDENCES LOAN ADVANCES. DRAW REQUEST. At such time as the Borrower shall desire to obtain a Residences Loan Advance, the Borrower shall complete, execute and deliver to the Lender the Borrower's Requisition in the form of EXHIBIT I attached hereto (hereinafter referred to as "Borrower's Requisition"). Each Borrower's Requisition for a Residences Loan Advance shall be accompanied by: (a) With respect to the initial Draw Request for a Residences Loan Advance for the construction of each individual Residence, the Borrower shall provide the Lender with an Approved Sales Agreement and satisfactory evidence that the Borrower has expended the Required Equity Funds for such Residence; (b) A summary in the form of EXHIBIT F summarizing the terms of the Borrower's Requisition executed by the Manager and including a list of all supporting materials for the subject Borrower's Requisition; (c) A certificate of the building inspector, if available; (d) With respect to the initial Draw Request for a Residences Loan Advance for each individual Residence, the Borrower shall provide the Lender with detailed plans and specifications for the building, a line-item cost breakdown for all costs and a corresponding time line, with funds to generally be advanced in accordance with the Residences Loan Disbursement Schedule annexed hereto as Exhibit J; (e) If the Borrower's Requisition includes payments for Direct Costs, it shall be accompanied by a completed and itemized Direct Cost Statement in the form of Schedule I of EXHIBIT E attached hereto, executed by the Borrower, together with invoices for all items of Direct Cost covered thereby including copies of requisitions and invoices from subcontractors and materialmen supporting all items of cost covered by such application; (f) If the Borrower's Requisition includes payments for Indirect Costs, it shall be accompanied by a completed and itemized Indirect Cost Statement in the form of Schedule 32 II of EXHIBIT E attached hereto, executed by the Borrower, together with invoices for all items of Indirect Costs covered thereby; (g) written lien waivers from such laborers, subcontractors and materialmen for work done and materials supplied by them which were paid for pursuant to the next preceding Draw Request; (h) a written request of the Borrower for any necessary changes in the Plans and Specifications, the Residences Project Budget, the Disbursement Schedule or the Construction Schedule determined to be significant by the Construction Inspector; (i) as requested by the Construction Inspector, copies of all change orders and construction change directives, accompanied by a change order summary prepared by and executed by the Borrower, copies of all subcontracts, and, to the extent requested by the Lender, of all inspection or test reports and other documents relating to the construction of the Improvements, not previously delivered to the Lender; (j) If the Borrower's Requisition includes payment for Stored Materials, it shall be accompanied by evidence as to the satisfaction of the requirements set forth in Section 6.1; (k) such other information, documentation and certification as the Lender shall reasonably request. Section 6. GENERAL CONDITIONS OF ALL ADVANCES Section 6.1. STORED MATERIALS. The Lender shall not be required to disburse any funds for any materials, furnishings, fixtures, machinery or equipment not yet incorporated into the Land or Improvements ("Stored Materials"). Any disbursement for the cost of Stored Materials shall be subject to retainage in an amount equal to ten percent (10%) and shall be contingent upon the Lender receiving satisfactory evidence that: (a) the Stored Materials are fully fabricated components in a form ready for incorporation into the 33 Land or the Improvements and shall be so incorporated within a period of 15 days; (b) the Stored Materials are stored at the Land, in a bonded warehouse, at a site controlled by the Borrower, or at such other site as the Lender shall approve, and are protected against theft and damage; (c) the Stored Materials have been reviewed and approved by the Construction Inspector; (d) the Stored Materials have been paid for in full or will be paid for with the funds to be disbursed and all lien rights and claims of the supplier have been released or will be released upon payment with disbursed funds and title therein shall be, or will be upon payment with disbursed funds, in the Borrower; (e) the Lender has or will have upon payment with disbursed funds a perfected, first priority security interest in the Stored Materials with appropriate agreements as to the Lender's rights therein if stored at any location other than at the Land; (f) the Stored Materials are insured for an amount equal to their replacement cost; and (g) the Stored Materials arise solely out of costs to be incurred in connection with Approved Sales Agreements. Section 6.2. NOTICE AND FREQUENCY OF ADVANCES. Each Draw Request shall be submitted to the Lender at least seven (7) Business Days prior to the date of the requested Loan Advance, and no more frequently than once each month. Section 6.3. DEPOSIT OF FUNDS ADVANCED. The Borrower shall open and maintain a non-interest bearing loan checking account with the Lender (the "Loan Checking Account"). Except as otherwise provided for in Sections 6.4 and 6.5 hereof, the Lender shall deposit the proceeds of each Advance into the Loan Checking Account. Section 6.4. ADVANCES TO SUBCONTRACTORS / SUPPLIERS. At its option, the Lender may make any or all Advances for Direct Costs incurred under a subcontract directly to a subcontractor or 34 supplier for deposit in an appropriately designated special bank account, and the execution of this Agreement by the Borrower shall, and hereby does, con- stitute an irrevocable authorization so to advance the proceeds of the Loan. No further authorization from the Borrower shall be necessary to warrant such direct advances to the Construction Manager and all such advances shall satisfy PRO TANTO the obligations of the Lender hereunder and shall be secured by the Security Deed and the other Security Documents as fully as if made directly to the Borrower. Section 6.5. ADVANCES TO TITLE INSURANCE COMPANY OR TO OTHERS. At its option, the Lender may make any or all Advances through the Title Insurance Company and any portion of the Loan so disbursed by the Lender shall be deemed disbursed as of the date on which the Lender makes such disbursement. At its option, after the occurrence of an Event of Default which is then continuing, the Lender may make Advances of portions of the proceeds of the Loan to any Person to whom the Lender in good faith determines payment is due and any portion of the Loan so disbursed by the Lender shall be deemed disbursed as of the date on which the Lender makes such disbursement. The execution of this Agreement by the Borrower shall, and hereby does, constitute an irrevocable authorization so to advance the proceeds of the Loan. No further authorization from the Borrower shall be necessary to warrant such direct Advances and all such Advances shall satisfy PRO TANTO the obligations of the Lender hereunder and shall be secured by the Security Deed and the other Security Documents as fully as if made directly to the Borrower. Section 6.6. ADVANCES DO NOT CONSTITUTE A WAIVER. No Advance made by the Lender shall constitute a waiver of any of the conditions to the Lender's obligation to make further Advances nor, in the event the Borrower fails to satisfy any such condition, shall any such Advance have the effect of precluding the Lender from thereafter declaring such failure to satisfy a condition to be an Event of Default. Section 7. THE NOTES; INTEREST; MATURITY AND PREPAYMENT. Section 7.1. THE NOTES. The obligation of the Borrower to pay the Loan or, if less, the aggregate unpaid principal amount of all Advances made by the Lender under the Loans plus accrued interest thereon, shall be 35 evidenced by the Notes. In the event that either of the Notes is lost, destroyed or mutilated at any time prior to payment in full of the indebtedness evidenced thereby, the Borrower shall execute a new note substantially in the form of the lost Note. The Notes shall not be necessary to establish the indebtedness of the Borrower to the Lender on account of Loan made under this Agreement. Section 7.2. THE RECORD. (a) The Borrower irrevocably authorizes the Lender to make or cause to be made, at or about the time of the Drawdown Date of any Advance or at the time of receipt of any payment of the principal of the Notes, an appropriate notation on the Lender's Record reflecting the making of such Advance or (as the case may be) the receipt of such payment. The outstanding amount of the Loan set forth on the Lender's Record shall be prima facie evidence of the principal amount thereof owing and unpaid to the Lender, but the failure to record, or any error in so recording, any such amount on the Lender's Record shall not limit or otherwise affect the obligations of the Borrower hereunder or under the Notes to make payments of principal or interest on the Notes when due. (b) The making of loans, advances, and credits by the Lender in excess of the Residences Loan Amount is for the benefit of the Borrower hereunder and made at the Lender's sole discretion; such loans shall constitute an Advance and shall be repayable with interest as provided in the Residences Note. The making of any such loans, credits and advances in excess of the Residences Loan Amount on any one occasion shall not obligate the Lender to make any such loans, credits, or advances on any other occasion nor to permit such loans, credits, or advances to remain outstanding. Section 7.3. INTEREST ON ADVANCES. Each Advance shall bear interest for the period commencing on the Drawdown Date of such Advance until paid in full at the rate or rates set forth in the Notes. The Borrower promises to pay interest on each Advance in the manner and at the time set forth in the Notes. Section 7.4. MATURITY. The Borrower promises to pay to the Lender on the Maturity Date, and there shall become absolutely due and payable on the Maturity Date, all of the Loan Advances outstanding on such date, together with any and all accrued and unpaid interest thereon. 36 Section 7.5. PREPAYMENT. The Borrower shall have the right, at its election, to prepay the outstanding amount of the Advances prior to the Maturity Date, as a whole or in part, subject to the terms and conditions set forth in the Notes. No amount prepaid by the Borrower under the Development Loan may be reborrowed. Section 7.6. MANDATORY PRINCIPAL REDUCTIONS. The outstanding balance due under the Development Loan shall be reduced by the following amounts by the dates specified below: (i) June 30, 1995 - $600,000.00 (ii) September 30, 1995 - $1,000,000.00 (inclusive of amounts paid under (i) above) (iii) June 30, 1996 - $1,800,000.00 (inclusive of amounts paid under (i) and (ii) above) Section 8. COMMITMENT FEE; PAYMENTS AND COMPUTATIONS; CAPITAL ADEQUACY. Section 8.1. COMMITMENT FEE. The Borrower agrees to pay to the Lender on the Closing Date a commitment fee in the amount of $63,000.00, $31,500.00 of which has been previously paid to Lender. Section 8.2. FUNDS FOR PAYMENTS. (a) All payments of principal, interest, fees and any other amounts due under the Notes or under any of the other Loan Document shall be made to the Lender at its head office at 100 Federal Street, Boston, Massachusetts 02110, or at such other location in the Boston, Massachusetts area that the Lender may from time to time designate, in each case not later than 3:00 p.m. (Boston time) on the date when due in immediately available funds in lawful money of the United States. (b) All payments by the Borrower under the Notes and under any of the other Loan Documents shall be made without setoff or counterclaim and free and clear of and without deduction for any taxes, levies, imposts, duties, charges, fees, 37 deductions, withholdings, compulsory loans, restrictions or conditions of any nature now or hereafter imposed or levied by any jurisdiction or any political subdivision thereof or taxing or other authority therein unless the Borrower is compelled by law to make such deduction or withholding. If any such obligation to deduct or withhold is imposed upon the Borrower with respect to any amount payable by it under the Notes or under any of the other Loan Documents, the Borrower will pay to the Lender, on the date on which such amount is due and payable under the Notes or under such other Loan Document, such additional amount as shall be necessary to enable the Lender to receive the same amount which the Lender would have received on such due date had no such obligation been imposed upon the Borrower. The Borrower will deliver promptly to the Lender certificates or other valid vouchers for all taxes or other charges deducted from or paid with respect to payments made by the Borrower under the Notes or under such other Loan Document. Section 8.3. COMPUTATIONS. All computations of interest on the Loan shall be based on a 360-day year and paid for the actual number of days elapsed. Except as otherwise provided in the Notes, whenever a payment thereunder or under any of the other Loan Documents becomes due on a day that is not a Business Day, the due date for such payment shall be extended to the next succeeding Business Day, and interest shall accrue during such extension. The outstanding amount of the Loan as reflected on the Record from time to time shall be considered correct and binding on the Borrower unless within ten (10) Business Days after receipt of any notice by the Borrower of such outstanding amount, the Borrower shall notify the Lender to the contrary. Section 8.4. INTEREST ON OVERDUE AMOUNTS/LATE CHARGES. Overdue principal and (to the extent permitted by applicable law) interest on the Loan and all other overdue amounts payable under the Notes or under any or the other Loan Documents shall bear interest payable on demand at the Default Rate until such amount shall be paid in full (whether before or after judgment). In addition, the Borrower shall pay to the Lender a late charge equal to three (3%) percent of any amount of principal and/or interest which is not paid within ten (10) days of the date when due. Section 8.5. CAPITAL ADEQUACY. If the Lender shall have determined that the adoption of any applicable law, rule, regulation, 38 guideline, directive or request (whether or not having force of law) regarding capital requirements for banks or bank holding companies, or any change therein or in the interpretation or administration thereof of any governmental authority, central bank or comparable agency charged with the interpretation or administration thereof, or compliance by the Lender with any of the foregoing imposes or increases a requirement by the Lender to allocate capital resources to the Lender's commitment to make Advances under this Agreement which has or would have the effect of reducing the return on the Lender's capital to a level below that which the Lender could have achieved (taking into consideration the Lender's then existing policies with respect to capital adequacy and assuming full utilization of the Lender's capital) but for such adoption, change or compliance by any amount deemed by the Lender to be material: (a) the Lender shall promptly after its determination of such occurrence give notice thereof to the Borrower; and (b) the Borrower shall pay to the Lender as an additional fee from time to time within ten (10) days after written demand such amount as the Lender certifies to be the amount that will compensate it for such reduction. A certificate of the Lender claiming compensation under this Section 8.5 shall be presumed conclusive in the absence of manifest error. Such certificate shall set forth the nature of the occurrence giving rise to such compensation, the additional amount or amounts to be paid to it hereunder and the method by which such amounts were determined. In determining such amounts, the Lender may use any reasonable averaging and attribution methods. Section 9. COLLATERAL SECURITY AND GUARANTY. The Obligations shall be secured by a perfected first priority mortgage lien and security in the Collateral, whether now owned or hereafter acquired, pursuant to the terms of the Security Documents to which the Borrower is a party. The Obligations shall also be guaranteed pursuant to the terms of the Guaranty. Section 10. CERTAIN RIGHTS OF LENDER. Section 10.1. RIGHT TO RETAIN THE CONSTRUCTION INSPECTOR. The Lender shall have the right to retain, at the Borrower's cost and expense, the Construction Inspector to perform the following services on behalf of the Lender: 39 (a) to review and advise the Lender whether in the opinion of the Construction Inspector, the Project Budget accurately reflects all Project Costs; (b) to review and advise the Lender whether, in the opinion of the Construction Inspector, the Plans and Specifications are satisfactory for the intended purposes thereof; (c) to make periodic inspections (approximately at the date of each Draw Request) for the purpose of assuring that construction of the Improvements to date is in accordance with the Plans and Specifications and to approve the Borrower's then current Draw Request as being consistent with the Project Budget and the Borrower's obligations under this Agreement, and to advise the Lender of the anticipated cost of and time for completion of construction of the Improvements and the adequacy of the undisbursed portion of the Loan to complete the Project; (d) to review and advise the Lender on any proposed change orders or construction change directives; (e) to review the subcontracts, for the purpose of providing the Lender with an opinion as to the cost of construction to be incurred to complete the Project, and also for the purpose of assuring that all such subcontracts deal adequately with and are for work required by the Plans and Specifications to be performed; (f) to review environmental site assessment reports (to the extent that they impact the construction of the Improvements), permits and approvals, flood plain and wetland requirements; and (g) any and all other information necessary for the Construction Inspector to advise the Lender as to compliance of the Project with the Requirements and Loan Documents. The fees of the Construction Inspector shall be paid by the Borrower forthwith within the earlier of (i) ten (10) days after billing therefor or (ii) the next succeeding Borrower's Requisition and expenses incurred by the Lender on account thereof shall be reimbursed to the Lender forthwith upon request 40 therefor, but neither the Lender nor the Construction Inspector shall have any liability to the Borrower on account of (i) the services performed by the Construction Inspector, (ii) any neglect or failure on the part of the Con- struction Inspector to properly perform its services, or (iii) any approval by the Construction Inspector of construction of the Improvements. Neither the Lender nor the Construction Inspector assumes any obligation to the Borrower or any other Person concerning the quality of construction of the Improvements or the absence therefrom of defects. Section 10.2. RIGHT TO OBTAIN APPRAISALS. The Lender shall have the right to obtain from time to time, at the Borrower's cost and expense, updated Appraisals of the Project, PROVIDED that so long as no Default or Event of Default shall have occurred and be continuing, the Borrower shall only be obligated to pay for the costs and expenses associated with one such Appraisal during any twelve (12) month period. The costs and expenses incurred by the Lender in obtaining such Appraisals shall be paid by the Borrower forthwith within ten (10) days after billing or request by the Lender for reimbursement therefor. The Borrower shall cooperate fully with the Lender in obtaining such Appraisals. Section 10.3. CHARGES AGAINST LOAN CHECKING ACCOUNT. The Lender shall have the right, and the Borrower hereby irrevocably authorizes the Lender, to charge any account of the Borrower with the Lender, including the Loan Checking Account, without the further approval of the Borrower, for (i) any installment of interest or principal due under the Notes, (ii) any reasonable costs or expenses incurred by the Lender which are to be paid or reimbursed by the Borrower under the terms of this Agreement or any of the other Loan Documents (including, without limiting the generality of the foregoing, all reasonable Construction Inspector, reasonable Appraisal and reasonable attorney's fees) or (iii) any other sums due to the Lender under the Notes, this Agreement or any of the other Loan Documents, all to the extent that the same are not paid by the respective due dates thereof. The Borrower shall at all times maintain and keep collected balances in the Loan Checking Account sufficient to satisfy the foregoing obligations on the respective due dates thereof. Section 10.4. PARTIAL RELEASE. Upon the request of the Borrower, the Lender shall release the Lots, Residences and Model Spec Homes upon payment to the Lender of an amount equal to the 41 greater of (a) ninety (90%) percent of the difference between (i) the gross sales price and (ii) the aggregate of (A) the actual cost of any extras prepaid by a buyer under an Approved Sale Agreement which is reflected in the gross sales price and (B) any landscape credit provided under an Approved Sale Agreement and not previously the subject of a Draw Request but in any event not to exceed $35,000.00 for interior lots or $45,000 for waterview lots, or (b) the minimum release price annexed hereto as SCHEDULE 10.4, provided, however, such agreement shall be conditioned upon (x) said sale being in accordance with an Approved Sale Agreement and (y) there existing at the time of such request no event which is or solely with the passage of time, or giving of notice, (or both) would be a Default under Sections 16.1(a), (b), (c), (r) or (s) hereunder. Notwithstanding anything to the contrary contained herein, provided no event has occurred which is or solely with the passage of time, or giving of notice,(or both) would be a Default: (i) the proceeds from the sale of either of the two Model Spec Homes will be deposited into the Account and will be redisbursed for the completion of a replacement spec home in accordance with the terms hereof or used to prepay the Loan; (ii) the proceeds from the sale of any or all of the Condominium or the existing rental properties shall be applied first to the outstanding balance under the Development Loan and then to the outstanding balance under the Residences Loan; and (iii) the proceeds from the sale of any or all of the Homeowners Association shall be applied first to the outstanding balance under the Residences Loan and then to the outstanding balance under the Development Loan. Section 11. REPRESENTATIONS AND WARRANTIES. The Borrower represents and warrants to the Lender as follows: Section 11.1. ORGANIZATION; AUTHORITY, ETC. (a) ORGANIZATION; GOOD STANDING. The Borrower is a New Hampshire general partnership duly organized pursuant to an agreement of General Partnership dated June 30, 1993 and is validly existing and in good standing under the laws of the State of New Hampshire. The Guarantor is a corporation duly organized pursuant to a Certificate of Incorporation and is validly existing and in good standing under the laws of the State of Delaware. Each of the general partners of the Borrower is a corporation duly organized pursuant to Certificates of Incorporation dated November 5, 1987 and July 10, 1992 and is 42 validly existing and in good standing under the laws of the State of Delaware. Each of the Borrower and its general partners and the Guarantor (i) has all requisite power to own its property and conduct its business as now conducted and as presently contemplated, and (ii) is in good standing as a foreign entity and is duly authorized to do business in the jurisdiction where the Land is located and in each other jurisdiction where such qualification is necessary except where a failure to be so qualified in such other jurisdiction would not have a materially adverse effect on its business, assets or financial condition. (b) AUTHORIZATION. The execution, delivery and performance of this Agreement and the other Loan Documents to which the Borrower or any of its general partners or the Guarantor is or is to become a party and the transaction contemplated hereby and thereby (i) are within the authority of such Person, (ii) have been duly authorized by all necessary proceedings on the part of such Person, (iii) do not conflict with or result in any breach or contravention of any provision of law, statute, rule or regulation to which such Person is subject or any judgment, order, writ, injunction, license or permit applicable to such Person and (iv) do not conflict with any provision of the partnership agreement, Certificate of Incorporation or By-Laws of, or any agreement or other instrument binding upon, such Person, and (v) do not require the approval or consent of, or filing with, any governmental agency or authority other than those already obtained and the filing of the Security Deed, the Assignment of Leases and the Financing Statements in the appropriate public records with respect thereto. (c) ENFORCEABILITY. The execution and delivery of this Agreement and the other Loan Documents to which the Borrower or any of its general partners or the Guarantor is or is to become a party will result in valid and legally binding obligations of such Person enforceable against it in accordance with the respective terms and provisions hereof and thereof, except as enforceability is limited by bankruptcy, insolvency, reorganization, moratorium or other laws relating to or affecting generally the enforcement of creditors' rights and except to the extent that availability of the remedy of specific performance or injunctive relief is subject to the discretion of the court before which any proceeding therefor may be brought. 43 Section 11.2. TITLE TO PROJECT AND OTHER PROPERTIES. (a) Except for the Permitted Liens, the Borrower holds good clear record and marketable fee simple absolute title to the Land and the Improvements, and owns the Personal Property, subject to no rights of others, including any mortgages, leases, conditional sale agreements, title retention agreements, liens or other encumbrances. (b) The Borrower own all of the assets reflected in the balance sheet of the Borrower as at the Balance Sheet Date or acquired since that date (except property and assets sold or otherwise disposed of in the ordinary course of business since that date), subject to no rights of others, including any mortgages, leases, conditional sales agreements, title retention agreements, liens or other encumbrances except Permitted Liens. Section 11.3. FINANCIAL STATEMENTS. There has been furnished to the Lender: (i) a balance sheet and statement of income of the Borrower prepared by the controller of the Borrower, and (ii) the balance sheet of the Guarantor as at the Balance Sheet Date, a statement of income for the fiscal year then ended, certified by Deloitte and Touche and projected cash flow statements for 1994, 1995 and 1996 as certified by the chief financial officer of the Guarantor. Such balance sheet, statement of income and cash flow statements have been prepared in accordance with generally accepted accounting principles and fairly present the financial condition of the Borrower and the Guarantor as at the close of business on the date thereof and the results of operations for the fiscal year then ended. As of the date of this Agreement, there are no liabilities or contingent liabilities of the Borrower, the Guarantor or any of its Subsidiaries known to the officers of the Borrower, the Guarantor or any of its Subsidiaries which are not disclosed in said balance sheet and the related notes thereto other than the Obligations. Section 11.4. NO MATERIAL CHANGES, ETC. Since the Balance Sheet Date, there has occurred no material adverse change in the financial condition or business of the Borrower, the Guarantor or its Subsidiaries as shown on or reflected in the consolidated balance sheet of the Borrower and the Guarantor as at the Balance Sheet Date, or the consolidated statement of income for the fiscal year then ended, other than changes in the ordinary course of business that have not had any material adverse effect either 44 individually or in the aggregate on the business or financial condition of the Borrower, the Guarantor or any of its Subsidiaries. Since the Balance Sheet Date, the Borrower and the Guarantor have not made any Distributions. Section 11.5. FRANCHISES, PATENTS, COPYRIGHTS, ETC. Each of the Borrower and its general partners possesses all franchises, patents, copyrights, trademarks, trade names, licenses and permits, and rights in respect of the foregoing, adequate for the conduct of its business substantially as now conducted without known conflict with any rights of others. Section 11.6. LITIGATION. Except for the Abex Tax litigation and litigation disclosed on SCHEDULE 11.6 attached hereto and incorporated by reference herein, and litigation which is not likely to result in an adverse judgment against the Guarantor in excess of $500,000.00, there are no actions, suits, proceedings or investigations of any kind pending or threatened against the Borrower or any of its general partners or the Guarantor before any court, tribunal or administrative agency or board that, if adversely determined, might, either in any case or in the aggregate, materially adversely affect the properties, assets, financial condition or business of such Person or materially impair the right of such Person to carry on business substantially as now conducted by it, or result in any liability not adequately covered by insurance, or for which adequate reserves are not maintained on the balance sheet of such Person, or which question the validity of this Agreement or any of the other Loan Documents, any action taken or to be taken pursuant hereto or thereto, or any lien or security interest created or intended to be created pursuant hereto or thereto, or which will materially adversely affect the ability of the Borrower or the Guarantor to construct, use and occupy the Improvements or to pay and perform the Obligations in the manner contemplated by this Agreement and the other Loan Documents. Section 11.7. NO MATERIALLY ADVERSE CONTRACTS, ETC. Neither the Borrower nor any of its general partners is subject to any charter, corporate or other legal restriction, or any judgment, decree, order, rule or regulation that has or is expected in the future to have a materially adverse effect on the business, assets or financial condition of the Borrower or any of its general partners. Neither the Borrower nor any of its general partners is a party to any contract or agreement that has or is 45 expected, in the judgment of the Borrower's officers, to have any materially adverse effect on the business of the Borrower or any of its general partners. Section 11.8. COMPLIANCE WITH OTHER INSTRUMENTS, LAWS, ETC. Neither the Borrower nor any of its general partners is in violation of any provision of its organizational documents, by-laws, or any agreement or instrument to which it may be subject or by which it or any of its properties may be bound or any decree, order, judgment, statute, license, rule or regulation, in any of the foregoing cases in a manner that could result in the imposition of penalties or materially and adversely affect the financial condition, properties or business of the Borrower or any of its general partners. Section 11.9. TAX STATUS. The Borrower and its general partners (a) have made or filed all federal and state income and all other tax returns, reports and declarations required by any jurisdiction to which any of them is subject, (b) have paid all taxes and other governmental assessments and charges shown or determined to be due on such returns, reports and declarations, except those being contested in good faith and by appropriate proceedings, and (c) have set aside on their books provisions reasonably adequate for the payment of all taxes for periods subsequent to the period to which such returns, reports or declarations apply. There are no unpaid taxes in any material amount claimed to be due by the taxing authority of any jurisdiction, and the officers of the Borrower know of no basis for any such claim. Section 11.10. NO EVENT OF DEFAULT. No Default or Event of Default has occurred. Section 11.11. INVESTMENT COMPANY ACT. Neither the Borrower nor any of its general partners is an "investment company", or an "affiliated company" or a "principal underwriter" of an "investment company", as such terms are defined in the Investment Company Act of 1940. Section 11.12. ABSENCE OF FINANCING STATEMENTS, ETC. There is no financing statement, security agreement, chattel mortgage, real estate mortgage or other document filed or recorded with any filing records, registry, or other public office, that purports to cover, affect or give notice of any present or possible future 46 lien on, or security interest in, (a) any Collateral or (b) any other assets or property of the Borrower [or any of its Subsidiaries] or any rights relating thereto, except with respect to Permitted Liens. Section 11.13. SETOFF, ETC. The Collateral and the Lender's rights with respect to the Collateral are not subject to any setoff, claims, withholdings or other defenses. The Borrower is the owner of the Collateral free from any lien, security interest, encumbrance and any other claim or demand. Section 11.14. CERTAIN TRANSACTIONS. Except as set forth on SCHEDULE 9.14 hereto, none of the officers, trustees, directors, partners or employees of the Borrower or any of its general partners is presently a party to any transaction with the Borrower or any of its general partners (other than for services as employees, officers and directors), including any contract, agreement or other arrangement providing for the furnishing of services to or by, providing for rental of real or personal property to or from, or otherwise requiring payments to or from any officer, trustee, director, partner or such employee or, to the knowledge of the Borrower, any corporation, partnership, trust or other entity in which any officer, trustee, director, partner, or any such employee has a substantial interest or is an officer, director, trustee or partner. Section 11.15. EMPLOYEE BENEFIT PLANS; MULTIEMPLOYER PLANS; GUARANTEED PENSION PLANS. Except as disclosed in the Guarantor's financial statements delivered to Lender, neither the Borrower nor any ERISA Affiliate maintains or contributes to any Employee Benefit Plan, Multiemployer Plan or Guaranteed Pension Plan. Section 11.16. ENVIRONMENTAL COMPLIANCE. Except as disclosed to the Lender in the environmental site assessment report furnished to the Lender by the Borrower in connection with the Loan, the Borrower has taken all necessary steps to investigate the past and present condition and usage of the Real Estate and the operations conducted thereon and, based upon such diligent investigation, makes the following representations and warranties. (a) To the best of Borrower's knowledge, none of the Borrower, its general partners or any operator of the Real Estate, or any operations thereon, is in violation, or alleged 47 violation, of any judgment, decree, order, law, license, rule or regulation per- taining to environmental matters, including without limitation, those arising under the Resource Conservation and Recovery Act ("RCRA"), the Comprehensive Environmental Response, Compensation and Liability Act of 1980 as amended ("CERCLA"), the Superfund Amendments and Reauthorization Act of 1986 ("SARA"), the Federal Clean Water Act, the Federal Clean Air Act, the Toxic Substances Control Act, or any state or local statute, regulation, ordinance, order or decree relating to health, safety or the environment (hereinafter "Environmental Laws"), which violation involves the Land or would have a material adverse effect on the environment or the value of the Collateral or financial condition of the Borrower or any of its general partners. (b) Neither the Borrower nor any of its general partners has received notice from any third party including, without limitation any federal, state or local governmental authority, (i) that it has been identified by the United States Environmental Protection Agency ("EPA") as a potentially responsible party under CERCLA with respect to a site listed on the National Priorities List, 40 C.F.R. Part 300 Appendix B (1986); (ii) that any hazardous waste, as defined by 42 U.S.C. Section 9601(5), any hazardous substances as defined by 42 U.S.C. Section 9601(14), any pollutant or contaminant as defined by 42 U.S.C. Section 9601(33) or any toxic substances, oil or hazardous materials or other chemicals or substances regulated by any Environmental Laws ("Hazardous Materials") which it has generated, transported or disposed of have been found at any site at which a federal, state or local agency or other third party has conducted or has ordered that the Borrower or any of its general partners conduct a remedial investigation, removal or other response action pursuant to any Environmental Laws; or (iii) that it is or shall be a named party to any claim, action, cause of action, complaint, or legal or administrative proceeding (in each case, contingent or otherwise) arising out of any third party's incurrence of costs, expenses, losses or damages of any kind whatsoever in connection with the release of Hazardous Materials. (c) Except as set forth on SCHEDULE 11.16 attached hereto: (i) no portion of the Real Estate has been used for the handling, processing, storage or disposal of Hazardous Materials except in accordance with applicable Environmental Laws; and no underground tank or other underground storage receptacle for 48 Hazardous Materials is located on any portion of the Real Estate; (ii) in the course of any activities conducted by the Borrower, its general partners or the operators of their properties, no Hazardous Materials have been generated or are being used on the Real Estate except in accordance with applicable Environmental Laws material to the Real Estate, as determined by Lender in its sole reasonable discretion; (iii) there has been no past or present releasing, spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, disposing or dumping (a "Release") or threatened Release of Hazardous Materials on, upon, into or from the Real Estate, which Release would have a material adverse effect on the value of any of the Real Estate or adjacent properties or the environment; (iv) to the best of the Borrower's knowledge, there have been no Releases on, upon, from or into any real property in the vicinity of any of the Real Estate which, through soil or groundwater contamination, may have come to be located on, and which would have a material adverse effect on the value of, the Real Estate; and (v) any Hazardous Materials that have been generated on any of the Real Estate have been transported off-site only by carriers having an identification number issued by the EPA, treated or disposed of only by treatment or disposal facilities maintaining valid permits as required under applicable Environmental Laws, which transporters and facilities have been and are, to the best of the Borrower's knowledge, operating in compliance with such permits and applicable Environmental Laws material to the Real Estate, as determined by Lender in its sole reasonable discretion. (d) None of the Real Estate is or shall be subject to any applicable environmental clean-up responsibility law or environmental restrictive transfer law or regulation, by virtue of the transactions set forth herein and contemplated hereby. Section 11.17. SUBSIDIARIES. The Borrower has no Subsidiaries. Section 11.18. (a) GENERAL PARTNERS. Wentworth Holdings, Inc. and NC Holding Company, Inc. are and shall continue to be the only general partners of the Borrower. (b) The shareholders of the general partners are and shall continue to be the Guarantor. Section 11.19. AVAILABILITY OF UTILITIES. All utility services necessary and sufficient for the construction, development and 49 operation of the Project for its intended purposes are presently available to the boundaries of the Land through dedicated public rights of way or through perpetual private easements, approved by the Lender, with respect to which the Security Deed creates a valid and enforceable first lien, including, but not limited to, water supply, storm and sanitary sewer, gas, electric and telephone facilities, and drainage. Section 11.20. ACCESS. The rights of way for all roads necessary for the full utilization of the Improvements for their intended purposes have either been acquired by the appropriate Governmental Authority or have been dedicated to public use and accepted by such Governmental Authority, or are qualified and approved private roads, and all such roads shall have been completed, or all necessary steps have been taken by the Borrower and such Governmental Authority to assure the complete construction and installation thereof prior to the date upon which access to the Project via such roads will be necessary. All curb cuts, driveways and traffic signals shown on the Plans and Specifications are existing or have been fully approved by the appropriate Governmental Authority. Section 11.21. CONDITION OF PROJECT. Neither the Project nor any part thereof is now damaged or injured as result of any fire, explosion, accident, flood or other casualty or has been the subject of any Taking, and to the knowledge of the Borrower, no Taking is pending or contemplated. Section 11.22. COMPLIANCE WITH REQUIREMENTS. The Plans and Specifications and construction of the Improvements pursuant thereto and the use and occupancy of the Project contemplated thereby comply with all Requirements. Section 11.23. PROJECT APPROVALS. Except as set forth on SCHEDULE 11.22(A) hereto, the Borrower has obtained all Project Approvals. All Project Approvals obtained by the Borrower are listed and described on SCHEDULE 11.22(B) hereto, have been validly issued and are in full force and effect. The Borrower has no reason to believe that any of the Project Approvals not heretofore obtained by the Borrower will not be obtained by the Borrower in the ordinary course following completion of the construction of the Improvements in accordance with the Plans and Specifications. No Project Approvals will terminate, or become void or voidable or terminable, upon any sale, transfer or other disposition of the 50 Project, including any transfer pursuant to foreclosure sale under the Security Deed. Section 11.24. MANAGEMENT CONTRACT. The Management Contract is in full force and effect and both the Borrower and to the Borrower's knowledge the Borrower's Manager are in full compliance with their respective obligations under the Management Contract. The work to be performed by the Borrower's Manager under the Management Contract is the work called for by the Plans and Specifications, and all work required to complete the Improvements in accordance with the Plans and Specifications is provided for under the Management Contract. Section 11.25. OTHER CONTRACTS. The Borrower has made no contract or arrangement of any kind or type whatsoever (whether oral or written, formal or informal), the performance of which by the other party thereto could give rise to a lien or encumbrance on the Project. Section 11.26. REAL PROPERTY TAXES; SPECIAL ASSESSMENTS. There are no unpaid or outstanding real estate or other taxes or assessments on or against the Project or any part thereof which are payable by the Borrower (except only real estate taxes not yet due and payable). The Borrower has delivered to the Lender true and correct copies of real estate tax bills for the Project for the past fiscal tax year. No abatement proceedings are pending with reference to any real estate taxes assessed against the Project. There are no betterment assessments or other special assessments presently pending with respect to any part of the Project, and the Borrower has received no notice of any such special assessment being contemplated. Section 11.27. VIOLATIONS. The Borrower has received no notices of, or has any knowledge of, any violations of any applicable Requirements or Project Approvals. Section 11.28. PLANS AND SPECIFICATIONS. The Borrower has furnished the Lender with true and complete sets of the Plans and Specifications. The Plans and Specifications so furnished to the Lender comply with all Requirements, all Project Approvals, and all restrictions, covenants and easements affecting the Project, and have been approved by such Governmental Authority as is required for construction of the Improvements. 51 Section 11.29. PROJECT BUDGET. The Project Budget accurately reflects all Project Costs. Section 11.30. FEASIBILITY. Each of the Construction Schedule and the Disbursement Schedule is realistic and feasible, and is accurate to date. Section 11.31. EFFECT OF DRAW REQUEST. Each Draw Request submitted to the Lender as provided in Section 3.1 and Section 5.1 hereof shall constitute an affirmation that the representations and warranties contained in Section 11 of this Agreement and in the other Loan Documents remain true and correct as of the date thereof; and unless the Lender is notified to the contrary, in writing, prior to the Drawdown Date of the requested Advance or any portion thereof, shall constitute an affirmation that the same remain true and correct on the Drawdown Date. Section 11.32. MASTER PLAN DOCUMENTS. Each of the Master Plan Documents remain in full force and effect, the Borrower is in full compliance with each and every covenant, restriction, agreement and provision of the Master Plan Documents; the Master Plan Documents and the Improvements contemplated by the Loan Documents have received all approvals including, without limitation, approval from the New Hampshire Attorney General; the establishment of the Loan and the obligations undertaken by the Borrower pursuant to this Agreement do not and will not violate any term or condition of the Master Plan Documents; and the Master Plan Documents allow for the development, construction and completion by the Borrower of the Project. Section 11.33. DEVELOPMENT RIGHTS. The Borrower owns all right, title and interest in and to the Development Rights and the Development Rights possessed by the Borrower give the Borrower all right, title, power and privilege necessary and appropriate to develop and construct the Project. Section 12. AFFIRMATIVE COVENANTS OF THE BORROWER. The Borrower covenants and agrees that, so long as the Loan is outstanding or the Lender has any obligation to make any Advances: Section 12.1. PUNCTUAL PAYMENT. The Borrower will duly and punctually pay or cause to be paid the principal and interest on the Loan and all other amounts provided for in the Notes, this Agreement and the other Loan Documents to which the Borrower is a 52 party, all in accordance with the terms of the Notes, this Agreement and such other Loan Documents. Section 12.2. COMMENCEMENT, PURSUIT AND COMPLETION OF CONSTRUCTION. The Borrower commenced construction of the Improvements under the Development Loan prior to the Closing Date, will diligently pursue construction of the Improvements in accordance with the Construction Schedule, and will complete construction of the Improvements prior to the Completion Date, all in accordance with the Plans and Specifications, in full compliance with all restrictions, covenants and easements affecting the Project, all Requirements, and all Project Approvals, and with all terms and conditions of the Loan Documents, without deviation from the Plans and Specifications unless the Borrower obtains the prior approval of the Lender which approval shall not be unreasonably withheld, conditioned or delayed prior to the occurrence of an Event of Default which Event of Default has not either been cured with such cure accepted by the Lender of waived by the Lender. The Borrower will pay all sums and perform all such acts as may be necessary or appropriate to complete such construction of the Improvements in accordance with the Plans and Specifications and in full compliance with all restrictions, covenants and easements affecting the Project, all Requirements and all Project Approvals, and with all terms and conditions of the Loan Documents, all of which shall be accomplished on or before the Completion Date, free from any liens, claims or assessments (actual or contingent) asserted against the Project for any material, labor or other items furnished in connection therewith. The Borrower will furnish evidence of satisfactory compliance with this Section 12.2 to the Lender on or before the Completion Date. Section 12.3. CORRECTION OF DEFECTS. The Borrower will promptly correct or cause to be corrected all defects in the Improvements or any departure from the Plans and Specifications not previously approved by the Lender determined to be significant by the Construction Inspector. The Borrower agrees that any Advance made by the Lender, whether before or after such defects or departures from the Plans and Specifications are discovered by, or brought to the attention of, the Lender, shall not constitute a waiver of the Lender's right to require compliance with this Section 12.3. 53 Section 12.4. MAINTENANCE OF OFFICE. The Borrower will maintain its chief executive office in New Castle, New Hampshire, or at such other place in the United States of America as the Borrower shall designate upon written notice to the Lender, where notices, presentations and demands to or upon the Borrower in respect of the Loan Documents may be given or made. Section 12.5. RECORDS AND ACCOUNTS. The Borrower will (a) keep true and accurate records and books of account in which full, true and correct entries will be made in accordance with generally accepted accounting principles and (b) maintain adequate accounts and reserves for all taxes (including income taxes), depreciation and amortization of its properties, contingencies, and other reserves. Section 12.6. FINANCIAL STATEMENTS, CERTIFICATES AND INFORMATION. The Borrower will deliver to the Lender: (a) as soon as practicable, but in any event not later than one hundred and five (105) days after the end of each fiscal year of the Borrower, unaudited for the Borrower and the audited consolidating balance sheet of the Guarantor and the Guarantor's Subsidiaries at the end of such year, and the related audited consolidating statement of operations, statement of cash flows, schedule of asset sales, agreements and dispositions for such year, each setting forth in comparative form the figures for the previous fiscal year and all such statements to be in reasonable detail, prepared in accordance with generally accepted accounting principles, and accompanied by an auditor's report prepared without qualification by Deloitte & Touche or by another independent certified public accountant acceptable to the Lender together with a written statement from such accountants to the effect that they have read a copy of this Agreement, and that, in making the examination necessary to said certification, they have obtained no knowledge of any Default or Event of Default under this Agreement, or, if such accountants shall have obtained knowledge of any then existing Default or Event of Default they shall disclose in such statement any such Default or Event of Default; PROVIDED that such accountants shall not be liable to the Bank for failure to obtain knowledge of any Default of Event of Default; 54 (b) as soon as practicable, but in any event not later than (i) forty five (45) days after the end of each of the first three (3) fiscal quarters of the Borrower, copies of an internally prepared balance sheet of the Borrower and (ii) sixty (60) days after the end of each of the first three (3) fiscal quarters of the Guarantor copies of the unaudited consolidated balance sheet and form 10Q of the Guarantor and the Guarantor's Subsidiaries as at the end of such quarter, and the related unaudited consolidated statement of operations, statement of cash flows, schedule of asset sales, agreements and dispositions for the portion of the Borrower's fiscal year then elapsed, all in reasonable detail and prepared in accordance with generally accepted accounting principles, together with a certification by the principal financial or accounting officer of the Borrower showing compliance with all financial covenants hereunder and certifying that the information contained in such financial statements fairly presents the financial position of the Borrower, the Guarantor and the Guarantor's Subsidiaries on the date thereof (subject to year-end adjustments); (c) contemporaneously with the delivery of the financial statements referred to in clause (a) above, a statement of all contingent liabilities of the Borrower, the Guarantor and the Guarantor's Subsidiaries which are not reflected in such financial statements or referred to in the notes thereto, and a statement of projected cash flows of the Borrower, the Guarantor and the Guarantor's Subsidiaries for the current fiscal year, all in reasonable detail and certified by the principal financial or accounting officer of the Borrower; (d) Semiannually, on or before July 31 for the six months ending June 30 and January 31 for the six months ending December 31, a statement of operations and comparative statement of cash flows, in the form previously provided to the Lender in the Borrower's loan request and business plan dated February 4, 1994. (e) with each Draw Request or if there is no Draw Request during a particular month, monthly within ten (10) days after the end of each calen- dar month, a sales activity report including copies of all signed purchase and sale 55 agreements executed during the subject month as of the end of such month; (f) contemporaneously with the filing or mailing thereof, copies of all material of a financial nature filed with the Securities and Exchange Commission or sent to the stockholders of the Guarantor; and (g) from time to time such other financial data and information (including accountants' management letters) as the Lender may reasonably request. Section 12.7. NOTICES. (a) DEFAULTS. The Borrower will promptly notify the Lender in writing of the occurrence of any Default or Event of Default, specifying the nature and existence of such Default or Event of Default and what action the Borrower is taking or proposes to take with respect thereto. If any Person shall give any notice or take any other action in respect of a claimed default (whether or not constituting an Event of Default) under this Agreement or under any note, evidence of indebtedness, indenture or other obligation to which or with respect to which the Borrower or any of its general partners is a party or obligor, whether as principal or surety, and such default would permit the holder of such note or obligation or other evidence of indebtedness to accelerate the maturity thereof, which acceleration would have a material adverse effect on the Borrower or such general partner, the Borrower shall forthwith give written notice thereof to the Lender, describing the notice or action and the nature of the claimed default. (b) ENVIRONMENTAL EVENTS. The Borrower will promptly give notice to the Lender (i) of any violation of any Environmental Law that the Borrower or any of its general partners reports in writing or is reportable by such Person in writing (or for which any written report supplemental to any oral report is made) to any federal, state or local environmental agency and (ii) upon becoming aware thereof, of any inquiry, proceeding, investigation, or other action, including a notice from any agency of potential environmental liability, or any federal, state or local environmental agency or board, that in either case involves the Project or has the potential to materially affect the assets, liabilities, financial conditions 56 or operations of the Borrower or such general partner or the Lender's liens or security interests pursuant to the Security Documents. (c) NOTIFICATION OF CLAIMS AGAINST COLLATERAL. The Borrower will, immediately upon becoming aware thereof, notify the Lender in writing of any setoff, claims, withholdings or other defenses to which any of the Collateral, or the Lender's rights with respect to the Collateral, are subject. (d) NOTICE OF NONPAYMENT. The Borrower will immediately notify the Lender in writing if the Borrower receives any notice, whether oral or written, from any laborer, subcontractor or materialman to the effect that such laborer, subcontractor or materialman has not been paid when due for any labor or materials furnished in connection with the construction of the Improvements. (e) NOTICE OF LITIGATION AND JUDGMENTS. The Borrower and the Guarantor will, and will cause each of their Subsidiaries to, give notice to the Lender in writing within fifteen (15) days of becoming aware of any litigation or proceeding threatened in writing or any pending litigation, proceedings affecting the Project or affecting the Borrower, any of its general partners, the Guarantor or any of its Subsidiaries or to which the Borrower or any of its general partners is or is to become a party involving an uninsured claim in excess of $500,000.00 with respect to the Guarantor or any of its Subsidiaries or any amount with respect to the Borrower or any of its general partners, or any defaults or events of default with respect to loan obligations of the Borrowers, any of its general partners, the Guarantor or any of its subsidiaries that could reasonably be expected to have a adverse effect on the Borrower or any of its general partners and stating the nature and status of such litigation or proceedings. The Borrower will give notice to the Lender, in writing, in form and detail satisfactory to the Lender, within ten (10) days of any judgment not covered by insurance, final or otherwise, (i) against the Borrower or any of its general partners in any amount or (ii) against the Guarantor or its Subsidiaries in an amount in excess of $500,000.00. Section 12.8. EXISTENCE; MAINTENANCE OF PROPERTIES. The Borrower will do or cause to be done all things necessary to preserve and keep in full force and effect its existence as a New Hampshire 57 general partnership. The Borrower will do or cause to be done all things necessary to preserve and keep in full force all of its rights and franchises. The Borrower (a) will cause all of its properties used or useful in the conduct of its business or the business of its general partners to the maintained and kept in good condition, repair and working order and supplied with all necessary equipment, (b) will cause to be made all necessary repairs, renewals, replacements, betterments and improvements thereof, all as in the judgment of the Borrower may be necessary so that the business carried on in connection therewith may be properly and advantageously conducted at all times, and (c) will continue to engage primarily in the businesses now conducted by it and in related businesses. Section 12.9. INSURANCE. (a) The Borrower will obtain and maintain insurance with respect to the Project as required by the Security Deed. The Borrower will maintain with respect to its other properties and business, and will cause each of its general partners to maintain with respect to their properties and businesses, insurance with financially sound and reputable insurers against such casualties and contingencies as shall be in accordance with the general practices of businesses engaged in similar activities in similar geographic areas and in amounts, containing such terms, in such forms and for such periods as may be reasonable and prudent. (b) The Borrower will require each subcontractor to obtain and maintain at all times during the construction of the Improvements the insurance required by the Manager's Contract and such other insurance as may be reasonably required by the Lender (including, without limitation, commercial general liability insurance, comprehensive automobile liability insurance, all- risk contractor's equipment floater insurance, workmen's compensation insurance and employer liability insurance), all such insurance to be in such amounts and form, to include such coverage and endorsements, and to be issued by such insurers as shall be approved by the Lender which approval shall not be unreasonably withheld, conditioned or delayed, and to contain the written agreement of the insurer to give the Lender thirty (30) days prior written notice of cancellation, nonrenewal, modification or expiration. The Borrower will provide or will 58 cause the Manager to provide the Lender with certificates evidencing such insurance upon the request of the Lender. (c) The Borrower will require the Borrower's Architect any other architect, engineer or design professional providing design or engineering services in connection with the construction of the Improvements to obtain and maintain professional liability insurance covering any claims asserted with respect to the Project for a period of not less than five (5) years after the date of completion of the Improvements, such insurance to be in such amounts and form, to include such coverages and endorsements, and to be issued by such insurers as shall be approved by the Lender which approval shall not be unreasonably withheld, conditioned or delayed, and to contain the written agreement of the insurer to give the Lender thirty (30) days prior written notice of cancellation, nonrenewal, modification or expiration. The Borrower will provide or will cause the Borrower's Architect or such other design professional to provide the Lender with certificates evidencing such insurance upon the request of the Lender. Section 12.10. TAXES. (a) The Borrower will pay all taxes, assessments and other governmental charges imposed upon it with respect to the Project or imposed upon the Project at the time and in the manner required by the Security Deed. The Borrower will promptly pay and discharge (by bonding or otherwise) all claims for labor, material or supplies that if unpaid might by law become a lien or charge against the Project or any part thereof or might affect the priority of the lien created by the Security Deed with respect to any Advance made or to be made by the Lender under this Agreement. (b) The Borrower will duly pay and discharge, or cause to be paid and discharged, before the same shall become overdue, all taxes, assessments and other governmental charges imposed upon it and its other real properties, sales and activities, or any part thereof, or upon the income or profits therefrom, as well as all claims for labor, materials, or supplies that if unpaid might by law become a lien or charge upon any of its property; PROVIDED that any such tax, assessment, charge, levy or claim with respect to properties other than the Project need not be paid if the validity or amount thereof shall 59 currently be contested in good faith by appropriate proceedings and if the Borrower shall have set aside on its books adequate reserves with respect thereto; and PROVIDED FURTHER that the Borrower will pay all such taxes, as- sessments, charges, levies or claims forthwith upon the commencement of proceedings to foreclose any lien that may have attached as security therefor. Section 12.11. INSPECTION OF PROJECT, OTHER PROPERTIES AND BOOKS. (a) The Borrower shall permit the Lender and the Construction Inspector, at the Borrower's reasonable expense, to visit and inspect the Project and all materials to be used in the construction thereof and will cooperate with the Lender and the Construction Inspector during such inspections (including making available working drawings of the Plans and Specifications); PROVIDED that this provision shall not be deemed to impose on the Lender or the Construction Inspector any obligation to undertake such inspections. (b) The Borrower shall permit the Lender at the Borrower's reasonable expense to visit and inspect any of the other properties of the Borrower to examine the books of account of the Borrower (and to make copies thereof and extracts therefrom) and to discuss the affairs, finances and accounts of the Borrower with, and to be advised as to the same by, its officers, all at such reasonable times and intervals as the Lender may reasonably request; PROVIDED that the Borrower shall only be obligated to pay the expenses associated with one such investigation during any twelve (12) month period. Section 12.12. COMPLIANCE WITH LAWS, CONTRACTS, LICENSES, AND PERMITS. The Borrower will comply with, and will cause each of its general partners to comply with (a) the applicable laws and regulations wherever its business is conducted, including all Environmental Laws and, in the case of the Borrower, all Requirements, (b) the provisions of its partnership agreement and other charter documents and by-laws, (c) all agreements and instruments by which it or any of its properties may be bound, including, in the case of the Borrower, the Architect's Contract, the Manager's Contract, and all restrictions, covenants and easements affecting the Project, (d) all applicable decrees, orders and judgments, and (e) all licenses and permits required by applicable laws and regulations for the conduct of its business or the ownership, use or operation of its properties, 60 including, in the case of the Borrower, all Project Approvals. Section 12.13. PROJECT APPROVALS. The Borrower will promptly obtain all Project Approvals not heretofore obtained by the Borrower (including those listed and described on SCHEDULE 11.23(a) hereto and any other Project Approvals which may hereafter become required, necessary or desirable) and will furnish the Lender with evidence that the Borrower has obtained such Project Approvals promptly upon its request. The Borrower will give all such notices to, and take all such other actions with respect to, such Governmental Authority as may be required under applicable Requirements to construct the Improvements and to use, occupy and operate the Project following the completion of the construction of the Improvements. The Borrower will also promptly obtain all utility installations and connections required for the operation and servicing of the Project for its intended purposes, and will furnish the Lender with evidence thereof. The Borrower will duly perform and comply with all of the terms and conditions of all Project Approvals obtained at any time, including all Project Approvals listed and described on SCHEDULES 11.23(a) and 11.23(b) hereto. Section 12.14. USE OF PROCEEDS. The Borrower will use the proceeds of the Loan solely for the purpose of paying for Project Costs in accordance with the Project Budget. Section 12.15. PROJECT COSTS. The Borrower will pay all Project Costs in excess of the Loan Amount, regardless of the amount. Section 12.16. INSUFFICIENCY OF LOAN PROCEEDS. The Borrower will deposit funds with the Lender as follows: If at any time while the Loan is outstanding or the Lender has any obligation to make Advances hereunder, the Lender shall in its reasonable discretion determine that the remaining undisbursed portion of the Loan, together with the undisbursed balance of Required Equity Funds, the amount of any savings and Contingency Reserve reallocated with the prior approval of the Lender as provided herein, and any other sums previously deposited by the Borrower with the Lender in connection with the Loan, is or will be insufficient to fully complete and equip the Improvements in accordance with the Plans and Specifications, to operate and carry the Project after completion of the Improvements until payment in full of the Loan by the Borrower, to pay all other Project Costs, to pay all interest accrued or to accrue on the Loan during the term of the 61 Loan from and after the date hereof, and to pay all other sums due or to become due under the Loan Documents (or as to any budget category or line item), regardless of how such condition may be caused, the Borrower will, within seven (7) days after written notice of such determination from the Lender, deposit with the Lender such sums of money in cash as the Lender may require, in an amount sufficient to remedy the condition described in such notice, and sufficient to pay any liens for labor and materials alleged to be due and payable at the time in connection with the Improvements, and, at the Lender's option, no further Advances of the Loan shall be made by the Lender until the provisions of this Section 12.16 have been fully complied with. All such deposited sums shall stand as additional security for the Obligations and shall be disbursed by the Lender in the same manner as Advances under this Agreement before any further Advances of the Loan proceeds shall be made. Any funds so deposited shall be placed in an interest bearing account at the Lender. Section 12.17. LABORERS, SUBCONTRACTORS AND MATERIALMEN. The Borrower will furnish to the Lender, upon request at anytime, and from time to time, affidavits listing all laborers, subcontractors, materialmen, and any other Persons who might or could claim statutory or common law liens and are furnishing or have furnished labor or material to the Project or any part thereof, together with affidavits, or other evidence satisfactory to the Lender, showing that such parties have been paid all amounts then due for Labor and materials furnished to the Project. The Borrower will also furnish to the Lender, at any time and from time to time upon demand by the Lender, lien waivers bearing a then current date and prepared on a form satisfactory to the Lender from such subcontractors or materialman as the Lender may designate. Section 12.18. FURTHER ASSURANCE OF TITLE. The Borrower will further assure title as follows: If at any time the Lender or the Lender's counsel has reason to believe that any Advance is not secured or will or may not be secured by the Security Deed as a first lien or security interest on the Project, then the Borrower shall, within ten (10) days after written notice from the Lender, do all things and matters reasonably necessary, to assure to the satisfaction of the Lender and the Lender's counsel that any Advance previously made hereunder or to be made hereunder is secured or will be secured by the Security Deed as a 62 first lien or security interest on the Project, and the Lender, at its option, may decline to make further Advances hereunder until the Lender has received such assurance, but nothing in this Section 12.18 shall limit the Lender's right to require endorsements extending the effective date of the Title Policy as herein set forth. Section 12.19. PUBLICITY. The Borrower will permit the Lender to obtain publicity in connection with the construction of the Improvements through press releases and participation in such events as ground breaking and opening ceremonies. The Borrower will given the Lender ample advance notice of such events and will cooperate with and provide to the Lender as much assistance as possible in connection with obtaining such publicity. Section 12.20. SIGN REGARDING CONSTRUCTION FINANCING. If requested by the Lender, the Borrower will, at Lender's cost and expense, erect and maintain on a suitable location on the Land a sign indicating that the construction financing for the Project is being provided by the Lender, such location and sign to be subject to the approval of the Lender, which approval shall not be unreasonably withheld, conditioned or delayed. Section 12.21. FURTHER ASSURANCES. (a) REGARDING CONSTRUCTION. The Borrower will furnish or cause to be furnished to the Lender all instruments, documents, boundary surveys, footing or foundation surveys, certificates, plans and specifications, title and other insurance, reports and agreements and each and every other document and instrument required to be furnished by the terms of this Agreement or the other Loan Documents, all at the Borrower's reasonable expense. (b) REGARDING PRESERVATION OF COLLATERAL. The Borrower will execute and deliver to the Lender such further documents, instruments, assignments and other writings, and will do such other acts reasonably necessary to preserve and protect the Collateral at any time securing or intended to secure the Obligations, as the Lender may reasonably require. (c) REGARDING THIS AGREEMENT. The Borrower will cooperate with, and will do such further acts and execute such further instruments and documents as the Lender shall reasonably 63 request to carry out to its reasonable satisfaction the transactions con- templated by this Agreement and the other Loan Documents. Section 12.22. INTEREST RATE PROTECTION. The Borrowers shall maintain in effect interest rate protection arrangements, in form and substance satisfactory to the Bank, providing for the rate of interest applicable to the Development Loan to be capped at a rate satisfactory to the Bank with respect to the sum of $2,100,000.00 of the Development Loan outstanding for a period through the Maturity Date. The Borrowers shall maintain such arrangements in full force and effect during the period specified above, and shall not, without the written consent of the Bank, modify, terminate, or transfer such arrangements during such period. Any such interest rate protection arrangements shall be collaterally assigned to the Bank as security for the Obligations. Section 13. NEGATIVE COVENANTS OF THE BORROWER. The Borrower covenants and agrees that, so long as the Loan is outstanding or the Lender has any obligation to make any Advances: Section 13.1. RESTRICTION ON LEASES. The Borrower will not become a party to, or agree to become a party to, any Lease without the prior approval of the Lender, which approval shall not be unreasonably withheld, conditioned or delayed. The Borrower will not amend, supplement or otherwise modify, or terminate or cancel, or accept the surrender of, or grant any concessions to or waive the performance of any obligations of any tenant under any Lease, without the prior approval of the Lender. The Borrower will not, directly or indirectly, cause or permit to exist any condition which would result in the termination or cancellation of, or which would relieve the performance of any obligations of any tenant under, any Lease. Section 13.2. RESTRICTION ON CHANGE ORDERS. The Borrower will not cause, permit or suffer to exist any deviations from the Plans and Specifications and will not approve or consent to any change order or construction change directive without the prior approval of the Lender. Section 13.3. RESTRICTIONS ON EASEMENTS, COVENANTS AND RESTRICTIONS. Except as provided in the Master Plan Documents, the Borrower will not create or suffer to be created or to exist any 64 easement, right of way, restriction, covenant, condition, license or other right in favor of any Person which affects or might affect title to the Project or the use and occupancy of the Project or any part thereof without (i) submitting to the Lender the proposed instrument creating such easement, right of way, covenant, condition, license or other right, accompanied by a survey showing the exact proposed location thereof and such other information as the Lender may reasonably request, and (ii) obtaining the prior approval of the Lender, which approval shall not be unreasonably withheld, conditioned or delayed. Section 13.4. NO AMENDMENTS, TERMINATIONS OR WAIVERS. (a) The Borrower will not amend, supplement or otherwise modify, whether by change order or otherwise, any of the terms and conditions of the Manager's Contract without in each case the prior approval of the Lender, which approval shall not be unreasonably withheld, conditioned or delayed. (b) The Borrower will not, directly or indirectly, terminate or cancel, or cause or permit to exist any condition which would result in the termination or cancellation of, or which would relieve the performance of any obligations of any other party under the Manager's Contract. (c) The Borrower will not, directly or indirectly, waive or agree or consent to the waiver of, the performance of any obligations or any other party under the Manager's Contract. Section 13.5. RESTRICTIONS ON INDEBTEDNESS. Except as permitted by the Loan Documents, the Borrower will not create, incur, assume, guarantee or be or remain liable, contingently or otherwise, with respect to any Indebtedness other than: (a) Indebtedness to the Lender arising under any of the Loan Documents; (b) current liabilities of the Borrower incurred in the ordinary course of business but not incurred through (i) the borrowing of money, or (ii) the obtaining of credit except for credit on an open account basis customarily extended and in fact extended in connection with normal purchases of goods and services; 65 (c) Indebtedness in respect of taxes, assessments, governmental charges or levies and claims for labor, materials and supplies to the extent that payment therefor shall not at the time be required to be made in accordance with the provisions of Section 11.9; (d) Indebtedness in respect of judgments or awards that have been in force for less than the applicable period for taking an appeal so long as execution is not levied thereunder or in respect of which the Borrower shall at the time in good faith be prosecuting an appeal or proceeding for review and in respect of which a stay of execution shall have been obtained pending such appeal or review; (e) endorsements for collection, deposit or negotiation and warranties of products or services, in each case incurred in the ordinary course of business; (f) unsecured Indebtedness of the Borrower owing to any partner of the Borrower that is expressly subordinated and made junior to the payment and performance in full of the Obligations and evidenced as such by a written instrument containing subordination provisions in form and substance approved by the Lender; (g) any refinancing of any of the foregoing. Section 13.6. RESTRICTIONS ON LIENS, ETC. Except as permitted by the Loan Documents, the Borrower will not (a) create or incur or suffer to be created or incurred or to exist any lien, encumbrance, mortgage, pledge, charge, restriction or other security interest of any kind upon any of its property or assets of any character whether now owned or hereafter acquired, or upon the income or profits therefrom; (b) transfer any of its property or assets or the income or profits therefrom for the purpose of subjecting the same to the payment of Indebtedness or performance of any other obligation in priority to payment of its general creditors; (c) acquire, or agree or have an option to acquire, any property or assets upon conditional sale or other title retention or purchase money security agreement, device or arrangement; (d) suffer to exist for a period of more than thirty (30) days after the same shall have been incurred any Indebtedness or claim or demand against it that if unpaid might by law or upon bankruptcy or insolvency, or otherwise, be given any prior- 66 ity whatsoever over its general creditors; or (e) sell, assign, pledge or otherwise transfer any accounts, contract rights, general intangibles, chattel paper or instruments, with or without recourse; PROVIDED that the Borrower may create or incur or suffer to be created or incurred or to exist: (i) liens to secure taxes, assessments and other governmental charges or claims for labor, material or supplies in respect of obligations not overdue; (ii) deposits or pledges made in connection with, or to secure payment of, workmen's compensation, unemployment insurance, old age pensions or other social security obligations; (iii) liens in respect of judgments or awards, the Indebtedness with respect to which is permitted by Section 13.5(d); (iv) liens of carriers, warehousemen, mechanics and materialmen, and other like liens on properties other than the Project in existence less than 120 days from the date of creation thereof in respect of obligations not overdue; (v) encumbrances on properties other than the Project consisting of easements, rights of way, covenants, restrictions on the use of real property and defects and irregularities in the title thereto, landlord's or lessor's liens under leases to which the Borrower is a party, and other minor liens or encumbrances on properties other than the Project none of which in the opinion of the Borrower interferes materially with the use of the property affected in the ordinary conduct of the business of the Borrower, which defects do not individually or in the aggregate have a materially adverse effect on the financial condition of the Borrower; (vi) liens in favor of the Lender under the Loan Documents; (vii) other liens on the Project consisting of easements, rights of way, covenants and restrictions if and to the extent the same have been approved by the Lender; and 67 (viii) liens in connection with any refinancing any of the above provided such liens shall not spread to cover any additional Indebtedness or property. Section 13.7. RESTRICTIONS ON INVESTMENTS. Except as permitted by the Loan Documents, the Borrower will not make or permit to exist or to remain outstanding any Investment except Investments in: (a) marketable direct or guaranteed obligations of the United States of America that mature within one (1) year from the date of purchase by the Borrower; (b) demand deposits, certificates of deposit, bankers acceptances and time deposits of United States banks having total assets in excess of $1,000,000,000; (c) securities commonly known as "commercial paper" issued by a corporation organized and existing under the laws of the United States of America or any state thereof that at the time of purchase have been rated and the ratings for which are not less than "P 1" if rated by Moody's Investors Services, Inc., and not less than "A 1" if rated by Standard and Poor's; (d) Investments existing on the date hereof and listed on SCHEDULE 13.7 hereto; and (e) reinvestment of any of the foregoing in permitted Investments. Section 13.8. MERGER, CONSOLIDATION AND DISPOSITION OF ASSETS. (a) The Borrower will not become a party to any merger or consolidation, or agree to or effect any asset acquisition or stock acquisition (other than the acquisition of assets in the ordinary course of business consistent with past practices). (b) The Borrower will not become a party to or agree to or effect any disposition of the Project or any part thereof. 68 (c) The Borrower will not become a party to or agree to effect any disposition of assets, other than the disposition of assets not included in the Project in the ordinary course of business, consistent with the past practices. Section 13.9. SALE AND LEASEBACK. The Borrower will not enter into any arrangement, directly or indirectly, whereby the Borrower shall sell or transfer any property owned by it in order then or thereafter to lease such property or lease other property that the Borrower intends to use for substantially the same purpose as the property being sold or transferred. Section 13.10. COMPLIANCE WITH ENVIRONMENTAL LAWS. Except as described in the environmental site assessment report furnished to the Lender by the Borrower in connection with the Loan, the Borrower will not do any of the following: (a) use any of the Real Estate or any portion thereof as a facility for the handling, processing, storage or disposal of Hazardous Materials, (b) cause or permit to be located on any of the Real Estate any underground tank or other underground storage receptacle for Hazardous Materials except in full compliance with Environmental laws, (c) generate any Hazardous Materials on any of the Real Estate except in full compliance with Environmental Laws, or (d) conduct any activity at any Real Estate or use any Real Estate in any manner so as to cause a Release. Section 13.11. DISTRIBUTIONS. The Borrower will not make any Distributions with the exception of Disbursements: (i) from the initial Advance as reimbursement of any advance made by the Guarantor to the Borrower in excess of the Required Equity Funds; or (ii) up to the net proceeds from the sale of lots 13 and 20 of Little Harbor (as defined in the Master Plan Documents); or (iii) of any excess proceeds from the sale of assets not part of the Condominium or the Homeowner Association provided: (i) no Default is then occurring and no Event of Default has occurred and is then continuing; and (ii) the Development Loan has been paid in full. 69 Section 13.12. LOAN TO VALUE. The Borrower will not permit the outstanding balances due under the Loan to exceed sixty five (65%) percent of the Value of the Project at any time, which ratio shall be tested as of the closing of the Loan and every six months thereafter. Section 14. CONDITIONS TO INITIAL ADVANCE. The obligation of the Lender to make the initial Advance shall be subject to the satisfaction of the following conditions precedent: Section 14.1. LOAN DOCUMENTS. Each of the Loan Documents shall have been duly executed and delivered by the respective parties thereto, shall be in full force and effect and shall be in form and substance satisfactory to the Lender. The Lender shall have received a fully executed copy of each such document. Section 14.2. CONSTRUCTION DOCUMENTS. The Management Contract shall have been duly executed and delivered by the respective parties thereto, shall be in full force and effect, and shall be in form and substance satisfactory to the Lender. The Lender shall have received a certified or a fully executed copy of each such document. The Borrower's Manager shall have duly executed and deliv- ered to the Lender a consent to the assignment of the Management Contract in form and substance satisfactory to the Lender, and the Lender shall have received a fully executed copy thereof. Section 14.3. SUBCONTRACTS. The Borrower shall have delivered to the Lender, and the Lender shall have approved, a list of all subcontractors and materialmen who have been or, to the extent identified by the Borrower, will be supplying labor or materials for the Project, a copy of the standard form of subcontract to be used by the Borrower, and correct and complete photocopies of all executed subcontracts and contracts. Section 14.4. OTHER CONTRACTS. The Borrower shall have delivered to the Lender correct and complete photocopies of all other executed contracts with contractors, engineers or consultants for the Project, and of all development, management, brokerage, sales or leasing agreements for the Project. Section 14.5. CERTIFIED COPIES OF ORGANIZATION DOCUMENTS. The Lender shall have received from the Borrower, each of its general partners and the Guarantor, a copy, certified as of a recent date 70 by the appropriate officer of the State in which the Borrower, its general partners and/or the Guarantor is organized to be true and complete, of their respective partnership agreement and corporate charters and any other of its organization documents as in effect on such date of certification. Section 14.6. RESOLUTIONS. All action necessary for the valid execution, delivery and performance by the Borrower, each of its general partners and the Guarantor of this Agreement and the other Loan Documents to which it is or is to become a party shall have been duly and effectively taken, and evidence thereof satisfactory to the Lender shall have been provided to the Lender. The Lender shall have received from the Borrower, each of its general partners and the Guarantor true copies of the resolutions adopted by its partners, or shareholders and board of directors authorizing the transactions described herein, each certified by its clerk and/or secretary as of a recent date to be true and complete. Section 14.7. INCUMBENCY CERTIFICATE; AUTHORIZED SIGNERS. The Lender shall have received from the Borrower, each of its general partners and the Guarantor an incumbency certificate, dated as of the Closing Date, signed by a duly authorized officer of the Borrower, such general partner or the Guarantor and giving the name and bearing a specimen signature of each individual who shall be authorized: (a) to sign, in the name and on behalf of the Borrower, such general partner and the Guarantor, each of the Loan Documents to which such Person is or is to become a party; (b) in the case of the Borrower, to make Draw Requests; and (c) to give notices and to take other action on its behalf under the Loan Documents. Section 14.8. VALIDITY OF LIENS. The Security Documents shall be effective to create in favor of the Lender a legal, valid and enforceable first lien and security interest in the Collateral. All filings, recordings, deliveries of instruments and other actions necessary or desirable in the opinion of the Lender to protect and preserve such lien and security interest shall have been duly effected. The Lender shall have received evidence thereof in form and substance satisfactory to the Lender. Section 14.9. DELIVERIES. The following items or documents shall have been delivered to the Lender by the Borrower and shall be in form and substance satisfactory to the Lender: 71 (a) PLANS AND SPECIFICATIONS. Two complete sets of the Plans and Specifications and approval thereof by any necessary Governmental Authority. (b) TITLE POLICY. The Title Policy, together with proof of payment of all fees and premiums for such policy and true and accurate copies of all documents listed as exceptions under such policy. (c) OTHER INSURANCE. Duplicate originals or certified copies of all policies of insurance required by the Security Deed to be obtained and maintained by the Borrower during the construction of the Improvements, and certificates of insurance evidencing the insurance required by Section 12.9(b) and (c) to be obtained and maintained by the Borrower's Manager. (d) EVIDENCE OF SUFFICIENCY OF FUNDS. Evidence that the proceeds of the Loan, together with Required Equity Funds delivered to the Lender on the Closing Date, will be sufficient to cover all Project Costs reasonably anticipated to be incurred to complete the Improvements prior to the Completion Date, to carry the Project through the Maturity Date, and to satisfy the obligations of the Borrower to the Lender under this Agreement. (e) EVIDENCE OF ACCESS, AVAILABILITY OF UTILITIES, PROJECT APPROVALS. Evidence as to: (i) the methods of access to and egress from the Project, and nearby or adjoining public ways, meeting the reasonable requirements of the Project and the status of completion of any required improvements to such access; (ii) the availability of water supply and storm and sanitary sewer facilities meeting the reasonable requirements of the Project; (iii) the availability of all other required utilities, in location and capacity sufficient to meet the reasonable needs of the Project; and 72 (iv) the obtaining of all Project Approvals which are required, necessary or desirable for the construction of the Improvements and the access thereto, together with copies of all such Project Approvals. (f) ENVIRONMENTAL REPORT. An environmental site assessment report or reports of one or more qualified environmental engineering or similar inspection firms approved by the Lender, which report or reports shall indicate a condition of the Land and any existing improvements thereon in all respects satisfactory to the Lender in its sole discretion and upon which report or reports the Lender is expressly entitled to rely. (g) SURVEY AND TAXES. A Survey of the Land (and any existing improvements thereon) and Surveyor's Certificate, and evidence of payment of all real estate taxes and municipal charges on the Land (and any existing improvements thereon) which were due and payable prior to the Closing Date. (h) REQUIRED EQUITY FUNDS. The Borrower and/or the Guarantor shall provide the Lender with satisfactory evidence that they have contributed a minimum cash equity contribution of $2,200,000 since January 1, 1994. The Lender will allow the Borrower to fulfill a portion of its equity contribution through its bonding agreement by and between Great Island Trust Partnership, the Town of Newcastle and the Lender. Of the $1,000,000 placed in an escrow account for the benefit of the Town of New Castle, the Lender will allow those proceeds actually disbursed, as approved by the Town's Engineer, to be used as a portion of the required equity contribution. In addition, the Lender will consider the remaining funds in the aforesaid escrow account which will be disbursed within three months of the closing of the Loan as an equity contribution provided such amount has been previously budgeted and approved by the Lender prior to the issuance of its Letters of Commitment in Principle dated November 9, 1994. (i) DRAW REQUEST. A Draw Request complying with the provisions of Section 3.1 hereof. 73 (j) FORM PURCHASE AND SALE AGREEMENT. The standard form of Purchase and Sale Agreement to be used by the Borrower in connection with the Improvements together with complete copies of all purchase and sale agreements for Lots, Units or Residences under a Sale Agreement (which Sale Agreement shall be subject to approval of the Lender which approval shall not be unreasonably withheld, conditioned or delayed). (k) MASTER PLAN DOCUMENTS. A complete current set of all Master Plan Documents together with financial information for the Community. Section 14.10. CONSTRUCTION INSPECTOR REPORT. The Lender shall have received a report or written confirmation from the Construction Inspector that (a) the Construction Inspector has reviewed the Plans and Specifications, (b) the Plans and Specifications have been received and approved by each Governmental Authority to which the Plans and Specifications are required under applicable Requirements to be submitted, (c) the Manager's Contract satisfactorily provides for the construction of the Improvements, and (d) in the opinion of the Construction Inspector, construction of the Improvements can be completed on or before the Completion Date for an amount not greater than the amount allocated for such purpose in the Project Budget. Section 14.11. LEGAL OPINIONS. The Lender shall have received favorable opinions in form and substance reasonably satisfactory to the Lender and the Lender's counsel, addressed to the Lender and dated as of the Closing Date, from Brobeck, Phleger & Harrison, as to such other matters as the Lender shall reasonably request. Section 14.12. LIEN SEARCH. The Lender shall have received a certification from Title Insurance Company or counsel reasonably satisfactory to the Lender (which shall be updated from time to time at the Borrower's expense upon request by the Lender) that a search of the public records disclosed no conditional sales contracts, security agreements, chattel mortgages, leases of personalty, financing statements or title retention agreements which affect the Collateral. Section 14.13. NOTICES. All notices required by any Governmental Authority under applicable Requirements to be filed prior to 74 commencement of construction of the Improvements shall have been filed. Section 14.14. APPRAISAL. The Lender shall have received an Appraisal, in form and substance satisfactory to the Lender, stating that the Project, assuming completion in accordance with the Plans and Specifications, has a fair market value sufficient to satisfy the Loan to Value Requirement. Section 14.15. COMMITMENT FEE. The Borrower shall have paid to the Lender the commitment fee pursuant to Section 8.1. Section 14.16. PERFORMANCE; NO DEFAULT. The Borrower shall have performed and complied with all terms and conditions herein required to be performed or complied with by it on or prior to the Drawdown Date of the initial Advance, and on the Drawdown Date of the initial Advance, there shall exist no Default or Event of Default. Section 14.17. REPRESENTATIONS AND WARRANTIES. The representations of warranties made by the Borrower and the Guarantor in the Loan Documents or otherwise made by or on behalf of the Borrower or the Guarantor in connection therewith or after the date thereof shall have been true and correct in all material respects when made and shall be true and correct in all material respects on the Drawdown Date of the initial Advance. Section 14.18. PROCEEDINGS AND DOCUMENTS. All proceedings in connection with the transactions contemplated by this Agreement and the other Loan Documents shall be satisfactory to the Lender and the Lender's counsel in form and substance, and the Lender shall have received all information and such counterpart originals or certified copies of such documents and such other cer- tificates, opinions or documents as the Lender and the Lender's counsel may reasonably require. Section 14.19. INTEREST RATE PROTECTION. The Bank shall have received evidence satisfactory to the Bank that the Borrowers have obtained and are maintaining interest rate protection arrangements in accordance with the requirements set forth in Section 12.22 hereof, which arrangements shall be collaterally assigned to the Bank. 75 Section 15. CONDITIONS OF SUBSEQUENT ADVANCES. The obligation of the Lender to make any Advance after the initial Advance shall be subject to the satisfaction of the following conditions precedent: Section 15.1. PRIOR CONDITIONS SATISFIED. All conditions precedent to the initial Advance and any prior Advance shall continue to be satisfied as of the Drawdown Date of such subsequent Advance. Section 15.2. PERFORMANCE; NO DEFAULT. The Borrower shall have performed and complied with all terms and conditions herein required to be performed or complied with by it on or prior to the Drawdown Date of such Advance, and on the Drawdown Date of such Advance there shall exist no Default or Event of Default. Section 15.3. REPRESENTATIONS AND WARRANTIES. Each of the representations and warranties made by the Borrower and the Guarantor in the Loan Documents or otherwise made by or on behalf of the Borrower or the Guarantor in connection therewith after the date thereof shall have been true and correct in all material respects on the date on when made and shall also be true and correct in all material respects on the Drawdown Date of such Advance (except to the extent of changes resulting from transactions contemplated or permitted by the Loan Documents and changes occurring in the ordinary course of business that singly or in the aggregate are not materially adverse). Section 15.4. NO DAMAGE. The Improvements shall not have been injured or damaged by fire, explosion, accident, flood or other casualty, unless the Lender shall have received insurance proceeds sufficient in the judgment of the Lender to effect the satisfactory restoration of the Improvements and to permit the completion thereof on or prior to the Completion Date. Section 15.5. RECEIPT OF THE LENDER. The Lender shall have received: (a) DRAW REQUEST. A Draw Request complying with the requirements hereof, including those set forth in Section 3.1 and/or Section 5.1 hereof; (b) ENDORSEMENT TO TITLE POLICY. A "date down" endorsement to the Title Policy indicating no change in the 76 state of title and containing no survey exceptions not approved by the Lender, which endorsement shall, expressly or by virtue of a proper "pending disbursements" clause of endorsement in the Title Policy, increase the coverage of the Title Policy to the aggregate amount of all proceeds of the Loan advanced on or before the effective date of such endorsement; (c) CURRENT SURVEY. An updated Survey if required by the Title Insurance Company or the Lender; (d) APPROVAL BY CONSTRUCTION INSPECTOR. Approval of the Draw Request for such Advance by the Construction Inspector, accompanied by a certificate or report from the Construction Inspector to the effect that in its opinion, based on on-site observations and submissions by the Con- tractor, the construction of the Improvements to the date thereof was performed in a good and workmanlike manner and in accordance with the Plans and Specifications, stating the estimated total cost of construction of the Improvements, stating the percentage of in-place construction of the Improvements, and stating that the remaining non-disbursed portion of the Loan and Required Equity Funds allocated for such purpose in the Project Budget and any Project Budget reallocation approved by the Lender or allocation of Contingency Reserve approved by the Lender is adequate to complete the construction of the Improvements. Section 15.6. RELEASE OF RETAINAGE. In addition to the conditions hereinbefore set forth in this Section 15, the Lender's obligation to make any Advance of Retainage shall be subject to receipt by the Lender of the following: (a) PROJECT APPROVALS. Evidence satisfactory to the Lender that the Borrower has obtained all Project Approvals, including, without limitation, certificates of occupancy, from, given all notices to, and taken all such other actions with respect to, such Governmental Authority as may be required under applicable Requirements for the permanent use and occupancy of the Improvements for their intended uses, together with copies of all such Project Approvals. (b) APPROVAL BY CONSTRUCTION INSPECTOR. Notification from the Construction Inspector to the effect 77 that the Improvements have been completed in a good and workmanlike manner in accordance with the Plans and Specifications. (c) FINAL SURVEY. A final Survey acceptable to the Lender showing the as-built location of the completed Improvements. (d) PAYMENT OF COSTS. Evidence reasonably satisfactory to the Lender that all sums due in connection with the construction of the Improvements have been paid in full (or will be paid out of the funds requested to be advanced) and that no party claims or has a right to claim any statutory or common law lien arising out of the construction of the Improvements or the supplying of labor, material, and/or services in con- nection therewith. (e) FINAL LIEN WAIVERS. Final lien waivers (on AIA Documents G706 or other form satisfactory to the Lender) from such laborers, subcontractors and materialmen as may be required by the Lender, duly executed and notarized. (f) INSURANCE. Duplicate original or certified copies of all policies of insurance required by the Security Deed to be obtained and maintained by the Borrower following completion of construction of the Improvements. Section 16. EVENTS OF DEFAULT AND REMEDIES. Section 16.1. EVENTS OF DEFAULT. The occurrence of any one or more of the following conditions or events shall constitute an "Event of Default": (a) any failure by the Borrower to pay as and when due and payable any interest on or principal of or other sum payable under the Notes within five (5) days of when due; or (b) any failure by the Borrower to deposit with the Lender any funds required by Section 12.16 hereof to be deposited with the Lender, at the time and otherwise in accordance with Section 12.16; or (c) any failure by the Borrower to pay as and when due and payable any other sums to be paid by the Borrower to 78 the Lender under this Agreement and the continuance of such failure for a period of ten (10) days after notice thereof from the Lender; or (d) title to the Collateral is or becomes unsatisfactory to the Lender by reason of any lien, charge, encumbrance, title condition or exception (including without limitation, any mechanic's, materialman's or similar statutory or common law lien or notice thereof), and such matter causing title to be or become unsatisfactory is not cured or removed (including by bonding) within twenty (20) days after notice thereof from the Lender to the Borrower; or (e) any refusal by the Title Insurance Company to insure any Advance as being secured by the Security Deed as a valid first lien and security interest on the Project and continuance of such refusal for a period of twenty (20) days after notice thereof by the Lender to the Borrower; or (f) the Improvements are not completed by the Completion Date or, in the reasonable judgment of the Lender, construction of the Improvements will not be completed by the Completion Date; or (g) the entire Project or any substantial or integral part thereof is injured by fire, explosion, accident, flood or other casualty, unless the Lender shall have received insurance proceeds and/or sufficient equity funds of the Borrower or Guarantor sufficient in the reasonable judgment of the Lender to effect the satisfactory restoration of the Project and to permit the completion of the Improvements on or prior to the Completion Date; or (h) the Project or any material or integral part thereof is subject to a Taking; or (i) any cessation at any time in construction of the Improvements for more than ten (10) consecutive days except for strikes, acts of God, fire or other casualty, or other causes entirely beyond the Borrower's control, or any cessation at any time in construction of the Improvements for more than thirty (30) consecutive days, regardless of the cause thereof; or 79 (j) any failure by the Borrower to duly observe or perform any term, covenant, condition or agreement contained in Sections 12.9, 12.17, or 13 hereof; or (k) the Guarantor denies that the Guarantor has any liability or obligations under the Guaranty or the Indemnity Agreement, or shall notify the Lender of the Guarantor's intention to attempt to cancel or terminate the Guaranty or the Indemnity Agreement, or shall fail to observe or comply with any term, covenant, condition and agreement under the Guaranty or the Indemnity Agreement; or (l) any representation or warranty made or deemed to be made by or on behalf of the Borrower or the Guarantor in this Agreement or in any of the other Loan Documents, or in any report, certificate, financial statement, Draw Request, document or other instrument delivered pursuant to or in connection with this Agreement, any Advance or any of the other Loan Documents, shall prove to have been false or incorrect in any material respect upon the date of when made or deemed to be made or repeated; or (m) any dissolution, termination, partial or complete liquidation, merger or consolidation of the Borrower, any of its general partners, or the Guarantor, or any sale, transfer or other disposition of all or substantially all of the assets of the Borrower, any of its general partners, or the Guarantor, other than as permitted under the terms of this Agreement, the Guaranty, or any of the other Loan Documents; or (n) any suit or proceeding shall be filed against the Borrower, the Guarantor or the Project which, if adversely determined, would have a materially adverse affect on the ability of the Borrower or the Guarantor to perform each and every one of their respective obligations under and by virtue of the Loan Documents; or (o) any failure by the Borrower to obtain any Project Approvals, or the revocation or other invalidation of any Project Approvals previously obtained unless same relate to the construction of a Residence as to which the Lender (i) has yet to advance any funds, or (ii) any advances relating to such Residences have been repaid in 80 full; or (p) except as permitted by the Loan Documents, any change in the legal or beneficial ownership of the Borrower or any of its general partners; or (q) any failure by the Borrower or any of its general partners or the Guarantor or any of its Subsidiaries to pay at maturity, or within any applicable period of grace, any obligation for borrowed money or credit received or in respect of any Capitalized Leases in excess of $500,000.00 in the aggregate, or any failure to observe or perform any material term, covenant or agreement contained in any agreement by which it is bound, evidencing or securing borrowed money or credit received or in respect of any Capitalized Leases in excess of $500,000.00 in the aggregate for such period of time and the holder or holders thereof or of any obligations issued thereunder have accelerated the maturity thereof with the exception of the Guarantor's obligations to the Metropolitan Water District with respect to the purchase of certain additional land related to the so-called Bolsa-Chica Project; or (r) the Borrower, any of its general partners, or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) shall file a voluntary petition in bankruptcy under Title 11 of the United States Code, or an order for relief shall be issued against the Borrower, any of its general partners or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) in any involuntary petition in bankruptcy under Title 11 of the United States Code or the Borrower, any of its general partners, or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) shall file any petition or answer seeking or acquiescing in any reorganization, arrangement, composition, readjustment, liquidation, dissolution or similar relief for itself under any present or future federal, state or other law or regulation relating to bankruptcy, insolvency or other relief of debtors, provided, however, it shall not be an Event of Default hereunder if any complaint, application or petition is filed against the Borrower, any of its general partner, or the Guarantor or any of its Subsidiaries which is being diligently contested until the earlier of: (i) sixty (60) 81 days without the dismissal of such action; or (ii) the entry of an order for relief or similar order, or the Borrower, any of its general partners or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) shall seek or consent to or acquiesce in the appointment of any custodian, trustee, receiver, conservator or liquidator of the Borrower, such general partner, or the Guarantor or such Guarantor's Subsidiary (with the exception of Exempt Subsidiaries), respectively, or of all or any substantial part of its respective property, or the Borrower, any of its general partners or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) shall make an assignment for the benefit of creditors, or the Borrower, any of its general partners or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) shall give notice to any governmental authority or body of insolvency or pending insolvency or suspension of operation; or (s) a court of competent jurisdiction shall enter any order, judgment or decree approving a petition filed against the Borrower, any of its general partners or the Guarantor or any of its Subsidiaries (with the exception of Exempt Subsidiaries) seeking any reorganization, arrangement, composition, readjustment, liquidation or similar relief under any present or future federal, state or other law or regulation relating to bankruptcy, insolvency or other relief for debtors, or appointing any custodian, trustee, receiver, conservator or liquidator of all or any substantial part of its property; or (t) except for the Abex Tax Litigation and any litigation disclosed on Schedule 11.6 annexed hereto, any uninsured final judgment shall be rendered against the Borrower or any of its general partners or any final judgment in excess of $500,000.00 shall be rendered against the Guarantor and shall remain in force, undischarged, unsatisfied and unstayed, for more than thirty (30) days, whether or not consecutive; or (u) any of the Loan Documents shall be cancelled, terminated, revoked or rescinded otherwise than in accordance with the terms thereof or with the express prior approval of the Lender, or any action at law, suit in equity 82 or other legal proceeding to cancel, revoke or rescind any of the Loan Documents shall be commenced by or on behalf of the Borrower or the Guarantor which is a party thereto or any of their respective stockholders, partners or benefi- ciaries, or any court or any other governmental or regula- tory authority or agency of competent jurisdiction shall make a determination that, or issue a judgment, order, decree or ruling to the effect that, any one or more of the Loan Documents is illegal, invalid or unenforceable in accordance with the terms thereof; or (v) the Borrower or any of its general partners or the Guarantor shall be indicted for a federal crime, a punishment for which could include the forfeiture of any of its assets; or (w) any failure by the Borrower or Guarantor to duly observe or perform any other term, covenant, condition or agreement under this Agreement and continuance of such failure for a period of thirty (30) days after notice thereof from the Lender; or (x) any "Event of Default", as defined in any of the other Loan Documents, shall occur after expiration of any notice or grace period. Section 16.2 TERMINATION OF COMMITMENT AND ACCELERATION. If any one or more of the Events of Default shall occur, the Lender may by notice to the Borrower declare its obligations to make Advances hereunder to be terminated, whereupon the same shall terminate and the Lender shall be relieved of all obligations to make Advances to the Borrower, and/or declare all unpaid principal of and accrued interest on the Note, together with all other amounts owing under the Loan Documents, to be immediately due and payable, whereupon same shall become and be immediately due and payable, except as specifically required by the Loan Documents, without presentment, protest, demand or other notice of any kind, all of which are hereby expressly waived by the Borrower; PROVIDED that if any one or more of the Events of Default specified in Section 16.1(r) or Section 16.1(s) shall occur with respect to the Borrower or any of its general partners the Lender's obligations to make Advances hereunder automatically shall so terminate and all unpaid principal of and accrued interest on the Note, together with all other amounts owing under the Loan Documents, 83 automatically shall become and be immediately so due and payable, without any declaration or other act on the part of the Lender. Section 16.3 COMPLETION OF PROJECT. If any one or more of the Events of Default shall have occurred and be continuing, and whether or not the Lender shall have terminated its obligations to make Advances and accelerated the maturity of the Loan pursuant to Section 16.2, the Lender, if the construction of the Improvements has not been fully completed, may cause the Project to be completed and may enter upon the Land and construct, equip and complete the Project in accordance with the Plans and Specifications, with such changes therein as the Lender may, from time to time, and in its reasonable discretion, deem appropriate. In connection with any construction of the Project undertaken by the Lender pursuant to the provisions of this Section 16.3, the Lender may: (a) use any funds of the Borrower, including any balance which may be held by the Lender as security or in escrow, and any funds remaining unadvanced under the Loan; (b)employ existing contractors, subcontractors, agents, architects, engineers, and the like, or terminate the same and employ others; (c) employ security watchmen to protect the Project; (d) make such additions, changes and corrections in the Plans and Specifications as shall, in the reasonable judgment of the Lender, be necessary or desirable; (e) take over and use any and all Personal Property contracted for or purchased by the Borrower, if appropriate, or dispose of the same as the Lender sees fit; (f) execute all applications and certificates on behalf of the Borrower which may be required by any Govern- mental Authority or Requirements or contract documents or agreements; (g) pay, settle or compromise all existing or future bills and claims which are or may be liens against the Project, or may be necessary for the completion of the Improvements or the clearance of title to the Project; 84 (h) complete the marketing and leasing of leasable space in the Improvements, enter into new Leases, and modify or amend existing Leases, all as the Lender shall reasonably deem to be necessary; (i) prosecute and defend all actions and proceedings in connection with the construction of the Improvements or in any other way affecting the Land or the Improvements; and (j) take such action hereunder, or refrain from acting hereunder, as the Lender may, in its sole and reasonable discretion, from time to time determine, and without any limitation whatsoever, to carry out the intent of this Section 16.3. The Borrower shall be liable to the Lender for all reasonable costs paid or incurred for the construction, equipping and completion of the Project, whether the same shall be paid or incurred pursuant to the provisions of this Section 16.3 or otherwise, and all payments made or liabilities incurred by the Lender hereunder of any kind whatsoever shall be deemed Advances made to the Borrower under this Agreement and shall be secured by the Security Deed and the other Security Documents. To the extent that any reasonable costs so paid or incurred by the Lender, together with all other Advances made by the Lender hereunder, exceed the Loan Amount, the amount of such excess costs shall be added to the Loan Amount, and the Borrower's obligation to repay the same, together with interest thereon at the Default Rate, shall be deemed to be evidenced by this Agreement and secured by the Security Deed and the other Security Documents. In the event the Lender takes possession of the Project and assumes control of such construction as aforesaid, it shall not be obligated to continue such construction longer than it shall see fit and may thereafter, at any time, change any course of action undertaken by it or abandon such construction and decline to make further payments for the account of the Borrower whether or not the Project shall have been completed. For the purpose of this Section 16.3, the construction, equipping and completion of the Project shall be deemed to include any action necessary to cure any Event of Default by the Borrower under any of the terms and provisions of any of the Loan Docu- ments. 85 Section 16.4 OTHER REMEDIES. If any one or more of the Events of Default shall have occurred and be continuing, and whether or not the Lender shall have terminated its obligations to make Advances or accelerated the maturity of the Loan pursuant to Section 16.2, the Lender may proceed to protect and enforce its rights and remedies under this Agreement, the Note or any of the other Loan Documents by suit in equity, action at law or other appropriate proceeding, whether for the specific performance of any covenant or agreement contained in this Agreement and the other Loan Documents or any instrument pursuant to which the Obligations are evidenced, including as permitted by applicable law the obtaining of the EX PARTE appointment of a receiver, and, if any amount owed to the Lender shall have become due, by declaration or otherwise, proceed to enforce the payment thereof or any other legal or equitable right of the Lender. No remedy conferred upon the Lender or the holder of the Note in this Agreement or in any of the other Loan Documents is intended to be exclusive of any other remedy and each and every remedy shall be cumulative and shall be in addition to every other legal or equitable right of the Lender. No remedy conferred upon the Lender or the holder of the Note in this Agreement or in any of the other Loan Documents is intended to be exclusive of any other remedy and each and every remedy shall be cumulative and shall be in addition to every other remedy given hereunder or thereunder or now or hereafter existing at law or in equity or by statute or any other provision of law. Section 16.5 DISTRIBUTION OF COLLATERAL PROCEEDS. In the event that, following the occurrence and during the continuance of any Event of Default, the Lender receives any monies in connection with the enforcement of any the Security Documents, or otherwise with respect to the realization upon any of the Col- lateral, such monies shall be distributed for application as follows: (a) First, to the payment of, or (as the case may be) the reimbursement of the Lender for or in respect of all reasonable costs, expenses, disbursements and losses which shall have been incurred or sustained by the Lender in connection with the collection of such monies by the Lender, for the exercise, protection or enforcement by the Lender of all or any of the rights, remedies, powers and privileges of the Lender under this Agreement or any of the other Loan Documents or in respect of the Collateral or in support of any provision of adequate indemnity to the Lender against 86 any taxes or liens which by law shall have, or may have, priority over the rights of the Lender to such monies; (b) Second, to all other Obligations in such order or preference as the Lender may reasonably determine; PROVIDED, HOWEVER, that the Lender may in its discretion make proper allowance to take into account any Obligations not then due and payable; (b) Third, upon payment and satisfaction in full or other provisions for payment in full satisfactory to the Lender of all of the Obligations, to the payment of any obligations required to be paid pursuant to Section 9- 504(1)(c) of the Uniform Commercial Code of the Commonwealth of Massachusetts; and (c) Fourth, the excess, if any, shall be returned to the Borrower or to such other Persons as are entitled thereto. Section 16.6 POWER OF ATTORNEY. For the purposes of carrying out the provisions and exercising the rights, remedies, powers and privileges granted by or referred to in this Section 16, after the occurrence and during the continuance of an Event of Default, the Borrower hereby irrevocably constitutes and appoints the Lender its true and lawful attorney-in-fact, with full power of substitution, to execute, acknowledge and deliver any instruments and do and perform any acts which are referred to in this Section 16, in the name and on behalf of the Borrower. The power vested in such attorney-in-fact is, and shall be deemed to be, coupled with an interest and irrevocable. Section 16.7 WAIVERS. Except as expressly provided otherwise in the Loan Documents the Borrower hereby waives to the extent not prohibited by applicable law (a) all presentments, demands for performance, notices of nonperformance (except to the extent required by the provisions hereof or of any of the other Loan Documents), protests and notices of dishonor, (b) any requirement of diligence or promptness on the Lender's part in the enforcement of its rights (but not fulfillment of its obligations) under the provisions of this Agreement or any of the other Loan Documents, and (c) any and all notices of every kind and description which may be required to be given by any statute or rule of law and any defense of any kind which the Borrower may now or here- 87 after have with respect to its liability under this Agreement or under any of the other Loan Documents. Section 17. SETOFF. Regardless of the adequacy of any collateral, during the continuance of any Event of Default, any deposits (general or specific, time or demand, provisional or final, regardless of currency, maturity, or the branch of the Lender where such deposits are held) or other sums credited by or due from the Lender to the Borrower and any securities or other property of the Borrower in the possession of the Lender may be applied to or set off against the payment of the Obligations and any and all other liabilities, direct, or indirect, absolute or contingent, due or to become due, now existing or hereafter arising, of the Borrower to the Lender. Section 18. EXPENSES. The Borrower agrees to pay a) the reasonable costs of producing and reproducing this Agreement, the other Loan Documents and the other agreements and instruments mentioned herein, (b) any taxes (including any interest and penalties in respect thereto) payable by the Lender (other than taxes based upon the Lender's net income or gross revenue), including any recording, mortgage or intangibles taxes in connection with the Security Deed, or other taxes payable on or with respect to the transactions contemplated by this Agreement, including any taxes payable by the Lender after the Closing Date (the Borrower hereby agreeing to indemnify the Lender with respect thereto), (c) all title insurance premiums, and the reasonable fees, expenses and disbursements of the Lender's counsel or any local counsel to the Lender incurred in connection with the preparation, administration or interpretation of the Loan Documents and other instruments mentioned herein, the making of each Advance hereunder, and amendments, modifications, approvals, consents or waivers hereto or hereunder, (d) the reasonable fees, expenses and disbursements of the Lender incurred in connection with the preparation, administration or interpretation of the Loan Documents and other instruments mentioned herein, and the making of each Advance hereunder (including all fees paid to the Construction Inspector, Appraisal fees, and surveyor fees) (e) all reasonable out-of-pocket ex- penses (including reasonable attorneys' fees and costs, which attorneys may be employees of the Lender and the fees and costs of consultants, accountants, auctioneers, receivers, brokers, property managers, appraisers, investment bankers or other experts retained by the Lender in connection with (i) the en- forcement of or preservation of rights under any of the Loan 88 Documents against the Borrower or the Guarantor or the adminis- tration thereof after the occurrence of a Default or Event of Default and (ii) any litigation, proceeding or dispute whether arising hereunder or otherwise, in any way related to the Lend- er's relationship with the Borrower or the Guarantor, and (f) all reasonable fees, expenses and disbursements of the Lender in- curred in connection with UCC searches, UCC filings, title rundowns, title searches or mortgage recordings. The covenants of this Section 18 shall survive payment or satisfaction of payment of all amounts owing with respect to the Notes. Section 19. INDEMNIFICATION. The Borrower agrees to indemnify and hold harmless the Lender from and against any and all claims, actions and suits, whether groundless or otherwise, and from and against any and all liabilities, losses, damages and expenses of every nature and character arising out of this Agreement or any of the other Loan Documents or the transactions contemplated hereby and thereby including, without limitations, (a) any brokerage, leasing, finders or similar fees relating to the Loan Documents or the Project, (b) any disbursement of the proceeds of any of the Advances, (c) any condition of the Project whether related to the quality of construction or otherwise unless caused by the Lender's gross negligence or willful misconduct, (d) any actual or proposed use by the Borrower of the proceeds of any of the Advances, (e) any actual or alleged violation of any Requirements or Project Approvals, (f) the Borrower entering into or performing this Agreement or any of the other Loan Documents or (g) with respect to the Borrower and its general partners and their respective properties and assets, the violation of any Environmental Law, the Release or threatened Release of any Hazardous Materials or any action, suit, proceeding or investigation brought or threatened with respect to any Hazardous Materials (including, but not limited to claims with respect to wrongful death, personal injury or damage to property), in each case including, without limitation, the reasonable fees and disbursements of counsel and allocated costs of internal counsel incurred in connection with any such investigation, litigation or other proceeding provided, however, there shall be no obligation to indemnify Lender with respect to Lender's gross negligence, willful misconduct or material breach of the Loan Documents. In litigation, or the preparation therefor, the Lender shall be entitled to select its own counsel and, in addition to the foregoing indemnity, the Borrower agrees to pay promptly the reasonable fees and expenses of such counsel. The obligations of 89 the Borrower under this Section 19 shall survive the repayment of the Loan and shall continue in full force and effect so long as the possibility of such claim, action or suit exists. If, and to the extent that the obligations of the Borrower under this Section 19 are unenforceable for any reason, the Borrower hereby agrees to make the maximum contribution to the payment in satisfaction of such obligations which is permissible under applicable law. Section 20. LIABILITY OF THE LENDER. No action shall be commenced by the Borrower for any claim against the Lender under the terms of this Agreement unless written notice thereof, specifically setting forth the claim of the Borrower, shall have been given to the Lender within fifteen (15) days after the Borrower has acquired knowledge of the occurrence of the event which the Borrower alleges gave rise to such claim, and failure to give such notice shall constitute a waiver of any such claim. The liability of the Lender to the Borrower for any breach of the terms of this Agreement by the Lender shall not exceed a sum equal to the amount which the Lender shall be determined to have failed to advance in consequence of a breach by the Lender of its obligations under this Agreement, together with interest thereon at the rate payable by the Borrower under the terms of the Notes for Advances which the Borrower is to receive hereunder, computed from the date when the Advance should have been made by the Lender to the date when the Advance is, in fact, made by the Lender, and, upon the making of any such payment by the Lender to the Borrower, the same shall be treated as an Advance under this Agreement, in the same fashion as any other Advance under the terms of this Agreement. In no event shall the Lender be liable to the Borrower, or anyone claiming by, under or through the Borrower, for any special, exemplary, punitive or consequential damages, whatever the nature of the breach of the terms of this Agreement by the Lender, such damages and claims therefor being expressly waived by the Borrower. Section 21. RIGHTS OF THIRD PARTIES. All conditions to the performance of the obligations of the Lender under this Agreement, including the obligation to make Advances, are imposed solely and exclusively for the benefit of the Lender and no other Person shall have standing to require satisfaction of such conditions in accordance with their terms or be entitled to assume that the Lender will refuse to make Advances in the absence of strict compliance with any or all thereof and no other Person shall, under any circumstances, be deemed to be a beneficiary of such 90 conditions, any and all of which may be freely waived in whole or in part by the Lender at any time if in its sole discretion it deems it desirable to do so. In particular, the Lender makes no representations and assumes no obligations as to third parties concerning the quality of the construction by the Borrower of the Improvements or the absence therefrom of defects. Section 22. SURVIVAL OF COVENANTS, ETC. All covenants, agreements, representations and warranties made herein, in the Note, in any of the other Loan Documents or in any documents or other papers delivered by or on behalf of the Borrower or any of its general partners or the Guarantor pursuant hereto and thereto shall be deemed to have been relied upon by the Lender, notwithstanding any investigation heretofore or hereafter made by it, and shall survive the making by the Lender of the Advances, as herein contemplated, and shall continue in full force and effect so long as any amount due under this Agreement or the Notes or any of the other Loan Documents remains outstanding or the Lender has any obligation to make any Advances. All statements contained in any certificate or other paper delivered to the Lender at any time by or on behalf of the Borrower or any of its general partners or the Guarantor pursuant hereto or in connection with the transactions contemplated hereby shall constitute representations and warranties by the Borrower or such general partner or the Guarantor hereunder. Section 23. PARTICIPATION; ETC. Section 23.1. PARTICIPATIONS. The Lender may sell participations to one or more banks or other entities in all or a portion of the Lender's rights and obligations under this Agreement and the other Loan Documents; PROVIDED that (a) any such sale or participation shall not affect the rights and duties of the Lender hereunder to the Borrower and (b) the only rights granted to the participant pursuant to such participation arrangements with respect to waivers, amendments or modifications of the Loan Documents shall be the right to approve waivers, amendments or modifications that would reduce the principal of or the interest rate on the Loan, extend the term or increase the amount of the Loan or extend any regularly scheduled payment date for principal or interest. Section 23.2 PLEDGE BY THE LENDER. The Lender may at any time pledge all or any portion of its interest and rights under this 91 Agreement (including all or any portion of the Note) to any of the twelve Federal Reserve Banks organized under Section 4 of the Federal Reserve Act, 12 U.S.C. Section 341. No such pledge or the enforcement thereof shall release the Lender from its obligations hereunder or under any of the other Loan Documents. Section 23.3. NO ASSIGNMENT BY THE BORROWER. The Borrower shall not assign or transfer any of its rights or obligations under any of the Loan Documents without the prior approval of the Lender. Section 24. RELATIONSHIP. The relationship between the Lender and the Borrower is solely that of a lender and borrower, and nothing contained herein or in any of the other Loan Documents shall in any manner be construed as making the parties hereto partners, joint venturers or any other relationship other than lender and borrower. Section 25. NOTICES. Each notice, demand, election or request provided for or permitted to be given pursuant to this Agreement (hereinafter in this Section 24 referred to as "Notice") must be in writing and shall be deemed to have been properly given or served by personal delivery or by sending same by overnight courier or by depositing same in the United States Mail, postpaid and registered or certified, return receipt requested, and addressed as follows: If to the Lender; The First National Bank of Boston 100 Federal Street Boston, Massachusetts 02110 Attn: Real Estate Division with a copy to: Riemer & Braunstein Three Center Plaza Boston, Massachusetts 02108 Attention: James H. Lerner, Esquire 92 If to the Borrower: Great Island Trust Partnership P.O. Box 246 New Castle, New Hampshire 03854 Attn: Daniel V. Main with a copy to: The Koll Real Estate Group, Inc. 4343 Van Karmen Avenue Newport Beach, California 92660 Attn: Mr. Raymond Pacini and Brobeck, Phleger & Harrison 550 South Hope Street Los Angeles, California 90071 Attention: Gerard J. Walsh, Esquire Each Notice shall be effective upon being personally delivered or upon being sent by overnight courier or upon being deposited in the United States Mail as aforesaid. The time period in which a response to such Notice must be given or any action taken with respect thereto (if any), however, shall commence to run from the date of receipt if personally delivered or sent by overnight courier, or if so deposited in the United States Mail, the earlier of three (3) Business Days following such deposit or the date of receipt as disclosed on the return receipt. Rejection or other refusal to accept or the inability to deliver because of changed address for which no Notice was given shall be deemed to be receipt of the Notice sent. By giving at least thirty (30) days prior Notice thereof, the Borrower or the Lender shall have the right from time to time and at any time during the term of this Agreement to change their respective addresses and each shall have the right to specify as its address any other address within the United States of America. Section 26. GOVERNING LAW. This Agreement and each of the other Loan Documents, except as otherwise specifically provided therein, are contracts under the laws of the Commonwealth of Massachusetts and shall for all purposes be construed in accordance 93 with and governed by the laws of said Commonwealth (excluding the laws applicable to conflicts or choice of law). Section 27. CONSENT TO JURISDICTION; WAIVERS. THE BORROWER HEREBY IRREVOCABLY AND UNCONDITIONALLY (A) SUBMITS TO PERSONAL JURISDICTION IN THE COMMONWEALTH OF MASSACHUSETTS OVER ANY SUIT, ACTION OR PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT OR ANY OF THE OTHER LOAN DOCUMENTS, AND (B) WAIVES ANY AND ALL PERSONAL RIGHTS UNDER THE LAWS OF ANY STATE (I) TO THE RIGHT, IF ANY, TO TRIAL BY JURY, (II) TO OBJECT TO JURISDICTION WITHIN THE COMMONWEALTH OF MASSACHUSETTS OR VENUE IN ANY PARTICULAR FORUM WITHIN THE COMMONWEALTH OF MASSACHUSETTS, AND (III) TO THE RIGHT, IF ANY, TO CLAIM OR RECOVER ANY SPECIAL, EXEMPLARY, PUNITIVE OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES OTHER THAN ACTUAL DAMAGES. THE BORROWER AGREES THAT, IN ADDITION TO ANY METHODS OF SERVICE OF PROCESS PROVIDED FOR UNDER APPLICABLE LAW, ALL SERVICE OF PROCESS IN ANY SUCH SUIT, ACTION OR PROCEEDING MAY BE MADE BY CERTIFIED OR REGISTERED MAIL, RETURN RECEIPT REQUESTED DIRECTED TO THE BORROWER AT THE ADDRESS SET FORTH IN Section 22 ABOVE, AND SERVICE SO MADE SHALL BE COMPLETE FIVE (5) DAYS AFTER THE SAME SHALL BE SO MAILED. NOTHING CONTAINED HEREIN, HOWEVER, SHALL PREVENT THE LENDER FROM BRINGING ANY SUIT, ACTION OR PROCEEDING OR EXERCISING ANY RIGHTS AGAINST ANY COLLATERAL AND AGAINST THE BORROWER, AND AGAINST ANY PROPERTY OF THE BORROWER, IN ANY OTHER STATE. INITIATING SUCH SUIT, ACTION OR PROCEEDING OR TAKING SUCH ACTION IN ANY STATE SHALL IN NO EVENT CONSTITUTE A WAIVER OF THE AGREEMENT CONTAINED HEREIN THAT THE LAWS OF THE COMMONWEALTH OF MASSACHUSETTS SHALL GOVERN THE RIGHTS AND OBLIGATIONS OF THE BORROWER AND THE LENDER HEREUNDER OR THE SUBMISSION HEREIN BY THE BORROWER TO PERSONAL JURISDICTION WITHIN THE COMMONWEALTH OF MASSACHUSETTS. Section 28. HEADINGS. The captions in this Agreement are for convenience of reference only and shall not define or limit the provisions hereof. Section 29. COUNTERPARTS. This Agreement and any amendment hereof may be executed in several counterparts and by each party on a separate counterpart, each of which when so executed and delivered shall be an original, and all of which together shall constitute one instrument. In proving this Agreement it shall not be necessary to produce or account for more than one such counterpart signed by the party against whom enforcement is sought. 94 Section 30. ENTIRE AGREEMENT, ETC. The Loan Documents and any other documents executed in connection herewith or therewith express the entire understanding of the parties with respect to the transactions contemplated hereby. Neither this Agreement nor any term hereof may be changed, waived, discharged or terminated, except as provided in Section 31. Section 31. CONSENTS, AMENDMENTS, WAIVERS, ETC. Except as otherwise expressly set forth in any particular provision of this Agreement, any consent or approval required or permitted by this Agreement to be given by the Lender may be given, and any term of this Agreement or of any other instrument related hereto or mentioned herein may be amended, and the performance or obser- vance by the Borrower of any terms of this Agreement or such other instrument or the continuance of any Default or Event of Default may be waived (either generally or in a particular instance and either retroactively or prospectively) with, but only with, the written consent of the Lender. No waiver shall extend to or affect any obligation not expressly waived or impair any right consequent thereon. No course of dealing or delay or omission on the part of the Lender in exercising any right shall operate as a waiver thereof or otherwise be prejudicial thereto. No Advance made by the lender hereunder during the continuance of any Default or Event of Default shall constitute a waiver there- of. No notice to or demand upon the Borrower shall entitle the Borrower to other or further notice or demand in similar or other circumstances. Section 32. TIME OF THE ESSENCE. Time is of the essence with respect to each and every covenant, agreement and obligation of the Borrower under this Agreement and the other Loan Documents. Section 33. SEVERABILITY. The provisions of this Agreement are severable, and if any one clause or provision hereof shall be held invalid or unenforceable in whole or in part in any jurisdiction, then such invalidity or unenforceability shall affect only such clause or provision, or part thereof, in such jurisdiction, and shall not in any manner affect such clause or provision in any other jurisdiction, or any other clause or provision of this Agreement in any jurisdiction. 95 IN WITNESS WHEREOF, the undersigned have duly executed this Agreement as a sealed instrument as of the date first set forth above. GREAT ISLAND TRUST PARTNERSHIP By Its General Partners Wentworth Holdings Inc. By:___________________________ Title: Vice President ------------------------ NC Holding Company By:___________________________ Title: Vice President ------------------------ THE FIRST NATIONAL BANK OF BOSTON By:________________________________ Name: Title: 96 EX-4.10 5 EXHIBIT 4.10 UNCONDITIONAL GUARANTY OF PAYMENT AND PERFORMANCE FOR AND IN CONSIDERATION OF the sum of Ten and No/100 Dollars ($10.00) and other good and valuable consideration paid or delivered to the undersigned The Koll Real Estate Group, Inc., a Delaware corporation (hereinafter referred to as "Guarantor"), the receipt and sufficiency whereof are hereby acknowledged by Guarantor, and for the purpose of seeking to induce THE FIRST NATIONAL BANK OF BOSTON a national banking association (hereinafter referred to as Lender") to extend credit or otherwise provide financial accommodations to Great Island Trust Partnership, a New Hampshire general partnership (hereinafter referred to as "Borrower"), which extension of credit and provision of financial accommodations will be to the direct interest, advantage and benefit of Guarantor, Guarantor does hereby absolutely, unconditionally and irrevocably guarantee to Lender: (a) the full and prompt payment when due, whether by acceleration or otherwise, either before or after maturity thereof, of that certain Development Note (hereinafter referred to as the "Development Note") of even date herewith made by Borrower to the order of Lender in the principal face amount of Three Million Five Hundred Thousand and No/100 Dollars ($3,500,000.00), together with interest as provided in said Note, together with any renewals, modifications, consolidations, restatements and extensions thereof; and (b) the full and prompt payment when due, whether by acceleration or otherwise, either before or after maturity thereof, of that certain Residences Note (hereinafter referred to as the "Residences Note") of even date herewith made by Borrower to the order of Lender in the principal face amount of Three Million Thousand and No/100 Dollars ($3,000,000.00), together with interest as provided in said Note, together with any renewals, modifications, consolidations, restatements and extensions thereof (the Development Note and the Residences Note are sometimes hereinafter referred to collectively as the "Notes"); and (c) the full and prompt payment and performance of any and all obligations of Borrower to Lender under the terms of 1 that certain Mortgage (hereinafter referred to as the "Security Deed") made by Borrower in favor of Lender, of even date herewith, granting a first mortgage lien on certain real property located in Rockingham County, New Hampshire (hereinafter referred to as the "Land") to secure the Notes (including, without limitation, the obligations of Borrower concerning hazardous materials contained in Paragraph 7 of said Security Deed); and (d) the full and prompt payment and performance of all obligations of Borrower to Lender under the terms of that certain Construction Loan Agreement (hereinafter referred to as the "Construction Loan Agreement") of even date herewith made between Borrower and Lender, including, without limitation, the obligation to complete the buildings and site improvements described in the Construction Loan Agreement (hereinafter referred to as the "Improvements") in accordance with the terms of the Construction Loan Agreement and with the final plans and specifications approved by Lender, and to provide all funds necessary for such completion of the Improvements, or, at Lender's option, to allow Lender to complete the construction of the Improvements and upon request therefor to reimburse Lender for all of Lender's reasonable expenses incurred in completing the Improvements, including any sums expended in excess of the principal face amount of the Notes; and (e) the full and prompt payment and performance of any and all other obligations of Borrower to Lender under any other agreements, documents or instruments now or hereafter evidencing, securing or otherwise relating to the indebtedness evidenced by the Notes (the Security Deed, the Construction Loan Agreement and said other agreements, documents and instruments, including specifically that certain Indemnity Agreement Regarding Hazardous Materials, are hereinafter collectively referred to as the "Loan Documents" and individually referred to as a "Loan Document"). 1. AGREEMENT TO PAY AND PERFORM; COSTS OF COLLECTION. Guarantor does hereby agree that if the Notes are not paid by Borrower in accordance with their terms, or if any and all sums which are now or may hereafter become due from Borrower to Lender under the Loan Documents are not paid by Borrower in accordance with their terms, or if any and all other obligations of Borrower 2 to Lender under the Notes and the Loan Documents are not performed by Borrower in accordance with their terms, Guarantor will immediately make such payments and perform such obligations. Guarantor further agrees to pay Lender within three (3) days after written demand all costs and expenses (including court costs and reasonable attorneys' fees and disbursements) paid or incurred by Lender in endeavoring to collect the indebtedness guaranteed hereby, to enforce any of the other obligations of Borrower guaranteed hereby, or any portion thereof, or to enforce this Guaranty, and until paid to Lender, such sums shall bear interest until paid at the rates in effect under the Notes unless collection from Guarantor of interest at such rate would be contrary to applicable law, in which event such sums shall bear interest at the highest rate which may be collected from Guarantor under applicable law. 2. REINSTATEMENT OF REFUNDED PAYMENTS. If, for any reason, any payment to Lender of any of the obligations guaranteed hereunder is required to be refunded by Lender to Borrower, or paid or turned over to any other person, including, without limitation, by reason of the operation of bankruptcy, reorganization, receivership or insolvency laws or similar laws of general application relating to creditors' rights and remedies now or hereafter enacted, Guarantor agrees to pay the amount so required to be refunded, paid or turned over (the "Turnover Payment"), the obligations of Guarantor shall not be treated as having been discharged by the original payment to Lender giving rise to the Turnover Payment, and this Guaranty shall be treated as having remained in full force and effect for any such Turnover Payment so made by Lender, as well as for any amounts not theretofore paid to Lender on account of such obligations. 3. RIGHTS OF LENDER TO DEAL WITH COLLATERAL, BORROWER AND OTHER PERSONS. Guarantor hereby consents and agrees that Lender may at any time, and from time to time, without thereby releasing Guarantor from any liability hereunder and without notice to or further consent from Guarantor, either with or without consideration: release or surrender any lien or other security of any kind or nature whatsoever held by it or by any person, firm or corporation on its behalf or for its account, securing any indebtedness or liability hereby guaranteed; substitute for any collateral so held by it, other collateral of like kind, or of any kind; modify the terms of the Notes or the Loan Documents; extend or renew the Notes for any period; grant releases, compro- 3 mises and indulgences with respect to the Notes or the Loan Documents and to any Persons or entities now or hereafter liable thereunder or hereunder; release any other Guarantor, surety, endorser or accommodation party of the Notes, the Security Deed or any other Loan Documents; or take or fail to take any action of any type whatsoever. No such action which Lender shall take or fail to take in connection with the Notes or the Loan Documents, or any of them, or any security for the payment of the indebtedness of Borrower to Lender or for the performance of any obligations or undertakings of Borrower, nor any course of dealing with Borrower or any other person, shall release Guarantor's obligations hereunder, affect this Guaranty in any way or afford Guarantor any recourse against Lender. The provisions of this Guaranty shall extend and be applicable to all renewals, amendments, extensions, consolidations, restatements and modifications of the Notes and the Loan Documents, and any and all references herein to the Notes and the Loan Documents shall be deemed to include any such renewals, extensions, amendments, consolidations, restatements or modifications thereof. 4. NO CONTEST WITH LENDER; SUBORDINATION. So long as any obligation hereby guaranteed remains unpaid or undischarged, Guarantor will not, by paying any sum recoverable hereunder (whether or not demanded by Lender) or by any means or on any other ground, claim any set-off or counterclaim against Borrower in respect of any liability of Guarantor to Borrower or, in proceedings under federal bankruptcy law or insolvency proceedings of any nature, prove in competition with Lender in respect of any payment hereunder or be entitled to have the benefit of any counterclaim or proof of claim or dividend or payment by or on behalf of Borrower or the benefit of any other security for any obligation hereby guaranteed which, now or hereafter, Lender may hold or in which it may have any share. Guarantor hereby subordinates any and all indebtedness of Borrower now or hereafter owed to Guarantor to all indebtedness of Borrower to Lender, and agrees with Lender that Guarantor shall not demand or accept any payment from Borrower on account of such indebtedness, (b) Guarantor shall not claim any offset or other reduction of Guarantor's obligations hereunder because of any such indebtedness, and (c) Guarantor shall not take any action to obtain any interest in any of the security described in and encumbered by the Loan Documents because of any such indebtedness; provided, however, that, if Lender so requests, 4 such indebtedness shall be collected, enforced and received by Guarantor as trustee for Lender and be paid over to Lender on account of the indebtedness of Borrower to Lender, but without reducing or affecting in any manner the liability of Guarantor under the other provisions of this Guaranty except to the extent the principal amount of such outstanding indebtedness shall have been reduced by such payment. 5. WAIVER OF DEFENSES. Guarantor hereby agrees that its obligations hereunder shall not be affected or impaired by, and hereby waives and agrees not to assert or take advantage of any defense based on: (a) any statute of limitations in any action hereunder or for the collection of the Notes or for the payment or performance of any obligation hereby guaranteed; (b) the incapacity, lack of authority, death or disability of Borrower or any other person or entity, or the failure of Lender to file or enforce a claim against the estate (either in administration, bankruptcy or in any other proceeding) of Borrower or Guarantor or any other person or entity; (c) the dissolution or termination of existence of Borrower or Guarantor; (d) the voluntary or involuntary liquidation, sale or other disposition of all or substantially all of the assets of Borrower; (e) the voluntary or involuntary receivership, insolvency, bankruptcy, assignment for the benefit of creditors, reorganization, assignment, composition, or readjustment of, or any similar proceeding affecting, Borrower or Guarantor, or any of Borrower's or Guarantor's properties or assets; (f) the damage, destruction, condemnation, foreclosure or surrender of all or any part of the Land or the Improvements; (g) any change in the plans and specifications relating to the construction of the Improvements; 5 (h) any modification of the terms of any contract relating to the construction of the Improvements or the furnishing of any labor or materials therefor; (i) the failure of Lender to give notice of the existence, creation or incurring of any new or additional indebtedness or obligation or of any action or nonaction on the part of any other person whomsoever in connection with any obligation hereby guaranteed; (j) any failure or delay of Lender to commence an action against Borrower, to assert or enforce any remedies against Borrower under the Notes or the Loan Documents, or to realize upon any security; (k) any failure of any duty on the part of Lender to disclose to Guarantor any facts it may now or hereafter know regarding Borrower, whether such facts materially increase the risk to Guarantor or not; (l) except as specifically required by this Guaranty, failure to accept or give notice of acceptance of this Guaranty by Lender; (m) except as specifically required by this Guaranty, failure to make or give notice of presentment and demand for payment of any of the indebtedness or performance of any of the obligations hereby guaranteed; (n) except as specifically required by this Guaranty, failure to make or give protest and notice of dishonor or of default to Guarantor or to any other party with respect to the indebtedness or performance of obligations hereby guaranteed; (o) any and all other notices whatsoever to which Guarantor might otherwise be entitled; (p) any lack of diligence by Lender in collection, protection or realization upon any collateral securing the payment of the indebtedness or performance of obligations hereby guaranteed; 6 (q) the invalidity or unenforceability of the Notes or any of the Loan Documents; (r) the compromise, settlement, release or termination of any or all of the obligations of Borrower under the Notes or the Loan Documents; (s) any exculpation of liability contained in the Notes or in the Loan Documents; (t) any transfer by Borrower of all or any part of the security encumbered by the Loan Documents; (u) the failure of Lender to perfect any security or to extend or renew the perfection of any security; or (v) to the fullest extent permitted by law, any other legal, equitable or surety defenses whatsoever to which Guarantor might otherwise be entitled, it being the intention that the obligations of Guarantor hereunder are absolute, unconditional and irrevocable. 6. GUARANTY OF PAYMENT AND PERFORMANCE AND NOT OF COLLECTION. This is a Guaranty of Payment and performance and not of collection. The liability of Guarantor under this Guaranty shall be primary, direct and immediate and not conditional or contingent upon the pursuit of any remedies against Borrower or any other person, nor against securities or liens available to Lender, its successors, successors in title, endorsees or assigns. Guarantor hereby waives any right to require that an action be brought against Borrower or any other person or to require that resort be had to any security or to any balance of any deposit account or credit on the books of Lender in favor of Borrower or any other person. 7. RIGHTS AND REMEDIES OF LENDER. In the event of a default under the Notes or the Loan Documents, or any of them, Lender shall have the right to enforce its rights, powers and remedies thereunder or hereunder or under any other agreement, document or instrument now or hereafter evidencing, securing or otherwise relating to the indebtedness evidenced by the Notes or secured by the Loan Documents, in any order, and all rights, powers and remedies available to Lender in such event shall be nonexclusive and cumulative of all other rights, powers and 7 remedies provided thereunder or hereunder or by law or in equity. Accordingly, Guarantor hereby authorizes and empowers Lender upon the occurrence of any Event of Default under the Notes or the Loan Documents, at its sole discretion, and, except as specifically required by this Guaranty, without notice to Guarantor, to exercise any right or remedy which Lender may have, including, but not limited to, judicial foreclosure, exercise of rights of power of sale, acceptance of a deed or assignment in lieu of foreclosure, appointment of a receiver to collect rents and profits, exercise of remedies against personal property, or enforcement of any assignment of leases, as to any security, whether real, personal or intangible. At any public or private sale of any security or collateral for any indebtedness or any part thereof guaranteed hereby, whether by foreclosure or otherwise, Lender may, in its discretion, purchase all or any part of such security or collateral so sold or offered for sale for its own account and may apply against the amount bid therefor all or any part of the balance due it pursuant to the terms of the Notes or Security Deed or any other Loan Document without prejudice to Lender's remedies hereunder against Guarantor for deficiencies. If the indebtedness guaranteed hereby is partially paid by reason of the election of Lender to pursue any of the remedies available to Lender, or if such indebtedness is otherwise partially paid, this Guaranty shall nevertheless remain in full force and effect, and Guarantor shall remain liable for the entire balance of the indebtedness guaranteed hereby even though any rights which Guarantor may have against Borrower may be destroyed or diminished by the exercise of any such remedy. 8. APPLICATION OF PAYMENTS. Guarantor hereby authorizes Lender, without notice to Guarantor, to apply all payments and credits received from Borrower or from Guarantor or realized from any security in such manner and in such priority as Lender in its reasonable judgment shall see fit to the indebtedness, obligation and undertakings which are the subject of this Guaranty. 9. BUSINESS FAILURE, BANKRUPTCY OR INSOLVENCY. In the event of the business failure of Guarantor or if there shall be pending any bankruptcy or insolvency case or proceeding with respect to Guarantor under federal bankruptcy law or any other applicable law or in connection with the insolvency of Guarantor, or if a liquidator, receiver, or trustee shall have been appointed for Guarantor or Guarantor's properties or assets, Lender may file such proofs of claim and other papers or documents as 8 may be necessary or advisable in order to have the claims of Lender allowed in any proceedings relative to Guarantor, or any of Guarantor's properties or assets, and, irrespective of whether the indebtedness or other obligations of Borrower guaranteed hereby shall then be due and payable, by declaration or otherwise, Lender shall be entitled and empowered to file and prove a claim for the whole amount of any sums or sums owing with respect to the indebtedness or other obligations of Borrower guaranteed hereby, and to collect and receive any moneys or other property payable or deliverable on any such claim. 10. FINANCIAL STATEMENTS AND OTHER INFORMATION. Except as disclosed to Lender in writing, Guarantor hereby represents and warrants to Lender that all consolidated and consolidating financial statements of Guarantor and its Subsidiaries heretofore delivered by Guarantor to Lender are true and correct in all material respects, have been prepared in accordance with generally accepted accounting principles consistently applied, and fairly present the financial condition of Guarantor as at the close of business on the date thereof and the results of operations for the period then ended; that no material adverse change has occurred in the assets, liabilities, financial condition or business of Guarantor as shown or reflected therein since the date thereof; and except as disclosed to Lender with respect to the Abex Tax Dispute and the Henley Facilities Audit, that Guarantor and its Subsidiaries have no material liabilities or known contingent liabilities which are not reflected in such financial statements or referred to in the Notes thereto other than Guarantor's obligations under this Guaranty. Guarantor hereby agrees that until all indebtedness guaranteed hereby has been completely repaid and all obligations and undertakings of Borrower under, by reason of, or pursuant to the Notes and the Loan Documents have been completely performed, Guarantor will deliver to Lender the financial statements, reports and other information required to be delivered under Section 12.6 of the Construction Loan Agreement. Guarantor will permit any officer designated by Lender, which visit shall be at Guarantor's expense after the occurrence of an Event of Default which is then continuing, to visit and inspect any of the properties of Guarantor or any of its Subsidiaries, to examine the records and books of account of Guarantor and its Subsidiaries (and to make copies thereof and extracts therefrom) and to discuss the affairs, finances and accounts of Guarantor and its Subsidiaries with, and to be advised as to the same by, its officers, all at 9 such reasonable times and intervals as Lender may reasonably request. The Lender shall use its best efforts to maintain the confidentiality of any financial information or records furnished to the Lender in connection with any commercial finance examination; provided, however, such information and records may be disclosed (i) to the Lender's directors, officers, employees and representatives who have the need for such information to perform their duties, (ii) to the Lender's independent third party auditors and its directors, officers, employees and representatives who have the need for such information to perform their duties, (iii) to all federal and state bank examiners and to all parties to whom the Lender is required to disclose such information and records under any present or future federal and/or state banking law or regulation, as determined by the Lender, and (iv) in accordance with any subpoena or court order which the Lender in good faith believes requires such disclosure. 11. COVENANTS OF GUARANTOR. Guarantor hereby covenants and agrees with Lender that until all indebtedness guaranteed hereby has been completely repaid and all obligations and undertakings of Borrower under, by reason of, or pursuant to the Notes and the Loan Documents have been completely performed: (a) except as otherwise permitted by this Guaranty and the Loan Documents, Guarantor will, and will cause each of its Subsidiaries (except for Exempt Subsidiaries) to, do or cause to be done all things necessary to preserve and keep in full force and effect its corporate existence, rights and franchises, to effect and maintain its foreign qualifications, licensing, domestication or authorization, and to comply in all material respects with all applicable laws and regulations (including, without limitation, environmental laws); (b) Except for the Exempt Subsidiaries, and except as otherwise permitted by this Guaranty and the Loan Documents, Guarantor will, and will cause each of its Subsidiaries to, continue to engage primarily in the business now conducted by it and them; (c) Except for the Exempt Subsidiaries, and taxes related to the Abex Tax Dispute or the Henley Facilities Audit Guarantor will, and will cause each of its Subsidiaries to, duly pay and discharge, before the same 10 shall become in arrears, all taxes, assessments and other governmental charges imposed upon it and its properties, sales or activities, or upon the income or profits therefrom, as well as claims for labor, material, or supplies which if unpaid might become a lien or charge on any of its property; provided that any such tax, assessment, charge or claim need not be paid if the validity or amount thereof shall currently be contested in good faith by appropriate proceedings and if Guarantor or such subsidiary shall have set aside on its books adequate reserves with respect thereto; and provided further that Guarantor or such subsidiary shall pay all such taxes, assessments, charges and claims forthwith upon the commencement of proceedings to foreclose any lien that may have attached as security therefor; (d) Except for the Exempt Subsidiaries, Guarantor will, and will cause each of its Subsidiaries to, maintain and keep the properties used or deemed by it to be useful in its business in good repair, working order and condition, and make or cause to be made all necessary and proper repairs thereto and replacements thereof; (e) Except for the Exempt Subsidiaries, Guarantor will maintain with financially sound and reputable insurers, insurance with respect to its and its Subsidiaries properties and business against such casualties and contingencies and in such types and amounts as shall be in accordance with sound business practices for companies in similar business similarly situated; (f) Guarantor will keep, and will keep as to each of its Subsidiaries consistent with past practices, complete, proper and accurate records and books of account in which full, true and correct entries will be made in accordance with generally accepted accounting principles consistent with the preparation of the financial statements heretofore delivered to Lender and will maintain adequate accounts and reserves for all taxes (including income taxes), all depreciation, depletion, and amortization of its properties and the properties of its subsidiaries, all other contingencies, and all other proper reserves (as reasonably determined by Guarantor based upon the advice of independent attorneys, accountants and other professional consultants in 11 accordance with generally accepted accounting principles consistently applied); (g) Except as otherwise permitted in this Guaranty or the Loan Documents, and except for Indebtedness not to exceed $1,000,000.00 in the aggregate of Exempt Subsidiaries (provided said Indebtedness is nonrecourse to the Guarantor and Signal and the Guarantor and Signal's other Subsidiaries), Guarantor will not, and will not permit any of its subsidiaries to, create, incur, assume, guarantee or be or remain liable, contingently or otherwise, with respect to any Indebtedness (as defined in the Construction Loan Agreement) other than: (i) Indebtedness to Lender arising under any of the Notes, the Loan Documents and this Guaranty; (ii) current liabilities of Guarantor or such subsidiary incurred in the ordinary course of business not incurred through the borrowing of money, or the obtaining of credit except for credit on an open account basis customarily extended and in fact extended in connection with normal purchases of goods and services; (iii) Indebtedness in respect of taxes, assessments and governmental charges and claims for labor, materials and supplies to the extent that payment therefor shall not at the time be required to be made in accordance with the provisions of subparagraph (c) of this paragraph; (iv) Indebtedness in respect of judgments or awards that have been in force for less than the applicable period for taking an appeal so long as execution is not levied thereunder or in respect of which Guarantor or such subsidiary shall at the time in good faith be prosecuting an appeal or proceedings for review and in respect of which a stay of execution shall have been obtained pending such appeal or review; (v) endorsements for collection, deposit or negotiation and warranties of products or services, in each case incurred in the ordinary course of business; 12 (vi) unsecured Indebtedness of Guarantor or any of its Subsidiaries which is expressly subordinated and made junior to the payment and performance of Guarantor's or such Subsidiary's obligations to Lender, and evidenced as such by a written instrument containing subordination provisions in form and substance acceptable to Lender; (vii) Indebtedness incurred by KGT Affiliates to various lenders (including, but not limited to FS Equity Partners III, L.P., Operating Engineers Pension Fund, Mission Viejo Company, Philip Morris Capital Corporation) in connection with acquisition, marketing, ownership, management and development of the Property of KGT Affiliates as long as such Indebtedness is non-recourse to the Guarantor, Signal and the Guarantor's and Signal's other subsidiaries (other than KGT Affiliates); (viii) Indebtedness to AV Partnership incurred by KGT Affiliates and guaranteed by the Guarantor for capital contributions in connection with the development of the Property of KGT Affiliates in an aggregate principal amount not exceeding $10,000,000.00; (ix) Indebtedness incurred by Special Purpose Subsidiaries to any lender in connection with the acquisition, marketing, ownership, management or development of any Strategic Acquisition Property or any Quick Flip Transaction or build-to-suit transaction by KREG Operating Company, as long as such Indebtedness is non-recourse to the Guarantor, Signal, and the Guarantor's and Signal's other Subsidiaries (other than such Special Purpose Subsidiary); (x) Indebtedness to NACC not to exceed $30,000,000.00; (xi) The refinancing of any Indebtedness permitted hereunder. (h) Except as otherwise permitted by this Guaranty and the Loan Documents, Guarantor will not, and will not permit 13 any of its subsidiaries to, create or incur or suffer to be created or incurred or to exist any lien, encumbrance, mortgage, pledge, charge, restriction or other security interest of any kind upon any of its property or assets of any character whether now owned or hereafter acquired, or upon the income or profits therefrom; or transfer any of such property or assets or the income or profits therefrom for the purpose of subjecting the same to the payment of Indebtedness or performance of any other obligation in priority of payment of its general creditors; or acquire, or agree to have an option to acquire, any property or assets upon conditional sale or other title retention or purchase money security agreement, devise or arrangement; or suffer to exist for a period of more than 60 days after the same shall have been incurred any Indebtedness or claim or demand against it that if unpaid might by law or upon bankruptcy or insolvency, or otherwise, be given any priority whatsoever over its general creditors; or sell, assign, pledge or otherwise transfer any accounts, contract rights, general intangibles, chattel paper or instruments, with or without recourse; provided that Guarantor and any subsidiary of Guarantor may create or incur or suffer to be created or incurred or to exist: (i) liens to secure taxes, assessments and other governmental charges or claims for labor, material or supplies in respect of obligations not overdue; (ii) deposits or pledges made in connection with, or to secure payment of, workmen's compensation, unemployment insurance, old age pensions or other social security obligations; (iii) liens with respect of judgments or awards, the Indebtedness with respect to which is permitted by subparagraph (g)(iv) of this paragraph; (iv) encumbrances consisting of easements, rights of way, zoning restrictions, restrictions of the use of real property and defects and irregularities in the title thereto, landlord's or lessor's liens under leases to which Guarantor or a subsidiary of Guarantor is a party, and other minor liens and encumbrances; 14 none of which in the opinion of Guarantor interferes with the use of the property affected in the ordinary conduct of the business of Guarantor (and its subsidiaries); (v) liens existing on the date hereof and listed on Schedule 1 hereto; (vi) liens in favor of Lender; (vii) liens that encumber the Property of the KGT Affiliates or the Strategic Acquisition Property and that are necessary or desirable to market and develop such properties so long as such indebtedness is non-recourse to the Guarantor, Signal, and the Guarantor's and Signal's subsidiaries (other than a Special Purpose Subsidiary); (viii) liens that are necessary to secure the future approvals for the Collateral Properties or the Bolsa Chica Project; (ix) any extension, renewal or replacement of the foregoing; provided, however, that the liens permitted hereunder shall not be spread to cover any additional Indebtedness or Property (other than a substitution of like Property); (x) liens and related Indebtedness relating solely to public infrastructure financing (such as special assessment district, Mello-Roos district or community facilities district financing) that are utilized to construct or install public infrastructure or facilities that are required as a condition of approval of the entitlements for either of the Collateral Properties or the Bolsa Chica Project and only encumber portions of the Collateral Properties or the Bolsa Chica Project upon which such infrastructure or facilities shall be constructed or benefitted by such construction; (xi) notwithstanding anything contained herein to the contrary, the Guarantor and Signal may sell (a) the Land and/or various of the improvements thereon, 15 (b) the Collateral Properties, (c) the property of KGT Affiliates or the property of Special Purpose Subsidiaries formed to acquire strategic Acquisition Properties, (c) various non-strategic assets such as the so-called Ontario, Coronado, Signal Hill and Murrietta properties provided same do not exceed $2,500,000.00 per year in the aggregate, (d) properties acquired in Quick-Flip Transactions, and (e) up to 50 acres of the Bolsa Chica Property to the Fieldstone Company, or such greater amount of the undeveloped and undevelopable wetlands not to exceed 1,000 acres to a public entity or non-profit conservancy, to the extent required and approved under the wetlands restoration plan and permitted under the loan documents entered into between the Guarantor and NACC, to facilitate the approval and/or implementation of the wetlands restoration in connection therewith, provided that the net proceeds of all such transactions shall be retained by the Guarantor, or, in the case of proceeds generated under (e) above, shall be utilized to implement the wetlands restoration of the Bolsa Chica Project. (i) Except as otherwise permitted by this Guaranty and the Loan Documents, Guarantor will not, and will not permit any of its subsidiaries (except for Exempt Subsidiaries), to, become a party to any merger or consolidation, or agree to effect any asset acquisition or stock acquisition (other than the acquisition of assets in the ordinary course of business consistent with past practices) except: (i) the merger or consolidation or one or more of the subsidiaries of Guarantor with and into Guarantor, or the merger or consolidation of two or more subsidiaries of Guarantor; (ii) purchases of real property or companies involved in the development, entitlement or construction of residential housing, or commercial projects, which shall not exceed $2,500,000.00 per year in the aggregate (which aggregate amount shall be subject to adjustment for Quick Flip Transactions as provided in the definition thereof) ("Strategic Acquisition Properties"). 16 (j) Except as permitted by this Guaranty and the Loan Documents, Guarantor will not, and will not permit any of its subsidiaries to, become a party to or agree to or affect any disposition of assets, other than the disposition of assets in the ordinary course of business, consistent with past practices or the business plan or projected cash flows or forecasts disclosed to Lender prior to the execution of this Guaranty; (k) Guarantor will not make or permit to be made, by voluntary or involuntary means, any transfer or encumbrance of its interest in Borrower, or any dilution of its interest in Borrower; (l) Guarantor will at all times maintain a net worth (defined in accordance with generally accepted accounting principles consistently applied) of at least $100,000,000 provided, however, the Lender shall exclude from this covenant test any write down of book value in the line item of Land Held For Development for the Bolsa Chica development on the Guarantor's balance sheet dated June 30, 1994 not caused by physical change to such property; (m) (1) Guarantor and its subsidiaries will not permit their combined unencumbered Cash and Cash Equivalents to be less than the greater of: (i) the Borrower's loan balance with the Lender or (ii) one hundred (100%) percent of interest and fees estimated to be due to senior creditors during the succeeding one hundred eighty day period. As used herein Cash Equivalent shall include (i) demand deposits, (ii) marketable securities consisting of short term (maturity of one year or less) obligations issued or guaranteed as to principal and interest by the United States of America, (iii) short-term certificate of deposit, with a maturity of one year or less, issued by any Lender or any bank organized under the laws of the United States of America having total assets in excess of $1,000,000,000.00, and (iv) any other securities acceptable to the Lender as evidenced by the Lender's written approval. (2) In the event the Guarantor's and its Subsidiaries unencumbered Cash and Cash Equivalents falls below the requirements set forth in Section 11(m)(1), the Guarantor shall have a period of thirty (30) days to provide the 17 Lender with a plan acceptable to Lender in its sole discretion setting forth the disposition of assets necessary to satisfy the Cash and Cash Equivalents requirements, which disposition must be completed within sixty (60) days thereafter. (n) Except as otherwise permitted by this Guaranty and the Loan Documents, or necessary to consummate transactions that are permitted by this Guaranty or the Loan Documents, Guarantor, shall not directly or indirectly: (i) make any investment in an Affiliate or shareholder; (ii) dividend any funds or assets to an Affiliate or shareholder other than for services provided by such Affiliate and/or shareholder; (iii) transfer, sell, lease, assign or otherwise dispose of any assets to an Affiliate or shareholder; (iv) merge into or consolidate with or purchase or acquire assets from an Affiliate if same has a negative material impact on the financial condition of the Guarantor; (v) enter into any other transaction directly or indirectly with or for the benefit of an Affiliate (including, without limitation, guarantees and assumptions of obligations of an Affiliate); provided, however, that: (x) any Affiliate who is an individual may serve as a director, officer or employee of the Guarantor, and (y) Signal may enter into transactions with KGT Affiliates and any Special Purpose Subsidiary, partnership or entity that is formed to effectuate or consummate a Strategic Acquisition. 12. SECURITY AND RIGHTS OF SET-OFF. Guarantor hereby grants to Lender, as security for the full and prompt payment and performance of Guarantor's obligations hereunder, a continuing lien on and security interest in any and all securities or other property belonging to Guarantor now or hereafter held by Lender and in any and all deposits with Lender (general or specific, time or demand, provisional or final, regardless of currency, 18 maturity, or the branch of Lender where the deposits are held) now or hereafter held by Lender and other sums credited by or due from Lender to Guarantor or subject to withdrawal by Guarantor; and regardless of the adequacy of any collateral or other means of obtaining repayment of such obligations, during the continuance of any Event of Default under the Notes or the Loan Documents, Lender may at any time and without notice to Guarantor set-off and apply the whole or any portion or portions of any or all deposits held by Lender and other sums against amounts payable under this Guaranty, whether or not any other person or persons could also withdraw money therefrom. Any such security now or hereafter held by or for Guarantor and provided by Borrower, or by anyone on Borrower's behalf, in respect of liabilities of Guarantor hereunder shall be held in trust for Lender as security for the liabilities of Guarantor hereunder. 13. CHANGES IN WRITING; NO REVOCATION. This Guaranty may not be changed orally, and no obligation of Guarantor can be released or waived by Lender except by a writing signed by a duly authorized officer of Lender. This Guaranty shall be irrevocable by Guarantor until all indebtedness guaranteed hereby has been completely repaid and all obligations and undertakings of Borrower under, by reason of, or pursuant to the Notes and the Loan Documents have been completely Performed. 14. NOTICES. All notices, demands or requests provided for or permitted to be given pursuant to this Guaranty (hereinafter in this paragraph referred to as "Notice") must be in writing and shall be deemed to have been properly given or served by personal delivery or by sending same by overnight courier or by depositing the same in the United States Mail, postpaid and registered or certified, return receipt requested, at the addresses set forth below. Each Notice shall be effective upon being delivered personally or upon being sent by overnight courier or upon being deposited in the United States Mail as aforesaid. The time period in which a response to any such Notice must be given or any action taken with respect thereto, however, shall commence to run from the date of receipt if personally delivered or sent by overnight courier or, if so deposited in the United States Mail, the earlier of three (3) business days following such deposit and the date of receipt as disclosed on the return receipt. Rejection or other refusal to accept or the inability to deliver because of changed address of which no Notice was given shall be deemed to be receipt of the Notice sent. By giving at least 19 thirty (30) days prior Notice thereof, Guarantor or Lender shall have the right from time to time and at any time during the term of this Guaranty to change their respective addresses and each shall have the right to specify as its address any other address within the United States of America. For the purposes of this Guaranty: The Address of Lender is: The First National Bank of Boston 100 Federal Street Boston, Massachusetts 02110 Attn: Real Estate Division with a copy to: Riemer & Braunstein Three Center Plaza Boston, Massachusetts 02108 Attention: James H. Lerner, Esquire The Address of Guarantor is: The Koll Real Estate Group, Inc. 4343 Von Karmen Avenue Newport Beach, California 92660 Attention: Mr. Raymond J. Pacini with a copy to: Brobeck, Phleger & Harrison 550 South Hope Street Los Angeles, California 90071 Attn: Gerard J. Walsh, Esquire and to: Brobeck, Phleger & Harrison 4675 MacArthur Court, Suite 1000 Newport Beach, California 92660 Attention: Gregory W. Preston, Esquire 15. GOVERNING LAW. Guarantor acknowledges and agrees that this Guaranty and the obligations of Guarantor hereunder shall be 20 governed by and interpreted and determined in accordance with the laws of the Commonwealth of Massachusetts (excluding the laws applicable to conflicts or choice of law). 16. CONSENT TO JURISDICTION; WAIVERS. GUARANTOR HEREBY IRREVOCABLY AND UNCONDITIONALLY (A) SUBMITS TO PERSONAL JURISDICTION IN THE COMMONWEALTH OF MASSACHUSETTS OVER ANY SUIT, ACTION OR PROCEEDING ARISING OUT OF OR RELATING TO THIS GUARANTY, AND (B) WAIVES ANY AND ALL PERSONAL RIGHTS UNDER THE LAWS OF ANY STATE (I) TO THE RIGHT, IF ANY, TO TRIAL BY JURY, (II) TO OBJECT TO JURISDICTION WITHIN THE COMMONWEALTH OF MASSACHUSETTS OR VENUE IN ANY PARTICULAR FORUM WITHIN THE COMMONWEALTH OF MASSACHUSETTS, AND (III) TO THE RIGHT, IF ANY, TO CLAIM OR RECOVER ANY SPECIAL, EXEMPLARY, PUNITIVE OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES OTHER THAN ACTUAL DAMAGES. GUARANTOR AGREES THAT, IN ADDITION TO ANY METHODS OF SERVICE OF PROCESS PROVIDED FOR UNDER APPLICABLE LAW, ALL SERVICE OF PROCESS IN ANY SUCH SUIT, ACTION OR PROCEEDING MAY BE MADE BY CERTIFIED OR REGISTERED MAIL, RETURN RECEIPT REQUESTED, DIRECTED TO GUARANTOR AT THE ADDRESS SET FORTH IN PARAGRAPH 14 ABOVE, AND SERVICE SO MADE SHALL BE COMPLETE FIVE (5) DAYS AFTER THE SAME SHALL BE SO MAILED. NOTHING CONTAINED HEREIN, HOWEVER, SHALL PREVENT LENDER FROM BRINGING ANY SUIT, ACTION OR PROCEEDING OR EXERCISING ANY RIGHTS AGAINST ANY SECURITY AND AGAINST GUARANTOR PERSONALLY, AND AGAINST ANY PROPERTY OF GUARANTOR, WITHIN ANY OTHER STATE. INITIATING SUCH SUIT, ACTION OR PROCEEDING OR TAKING SUCH ACTION IN ANY STATE SHALL IN NO EVENT CONSTITUTE A WAIVER OF THE AGREEMENT CONTAINED HEREIN THAT THE LAWS OF THE COMMONWEALTH OF MASSACHUSETTS SHALL GOVERN THE RIGHTS AND OBLIGATIONS OF GUARANTOR AND LENDER HEREUNDER OR OF THE SUBMISSION HEREIN MADE BY GUARANTOR TO PERSONAL JURISDICTION WITHIN THE COMMONWEALTH OF MASSACHUSETTS. 17. SUCCESSORS AND ASSIGNS. The provisions of this Guaranty shall be binding upon Guarantor and its heirs, successors, successors in title, legal representatives, and assigns, and shall inure to the benefit of Lender, its successors, successors in title, legal representatives and assigns. 18. ASSIGNMENT BY LENDER. This Guaranty is assignable by Lender in whole or in part in conjunction with any assignment of the Notes or portions thereof, and any assignment hereof or any transfer or assignment of the Notes or Portions thereof by Lender shall operate to vest in any such assignee the rights and powers, 21 in whole or in part, as appropriate, herein conferred upon and granted to Lender. 19. SEVERABILITY. If any term or provision of this Guaranty shall be determined to be illegal or unenforceable, all other terms and provisions hereof shall nevertheless remain effective and shall be enforced to the fullest extent permitted by law. 20. DEFINITIONS. As used herein the following terms shall have the following meanings: "ABEX TAX DISPUTE" shall mean the litigation filed by Abex, Inc. and Wheelabrator Technologies, Inc. with respect to the alleged breach by the Guarantor of certain tax sharing obligations of the Guarantor. "AFFILIATE" shall mean, as to any Person, any other Person which directly or indirectly controls, or is under common control with, or is controlled by, such Person and, if such Person is an individual, any member of the immediate family (including parents, spouse and children) of such individual and any trust whose principal beneficiary is such individual or one or more members of such immediate family and any Person who is controlled by any such member or trust. As used in this definition, "CONTROL" (including, with its correlative meanings, "CONTROLLED BY" and "UNDER COMMON CONTROL WITH)" shall mean possession, directly or indirectly, of power to direct or cause the direction of management or policies (whether through ownership of securities or partnership or other ownership interests, by contract or otherwise) of a Person. "BOLSA CHICA PROJECT" shall mean the approximately 1,200 acre undeveloped property owned by Signal Bolsa Corporation, a California corporation located in Orange County, California. "COLLATERAL PROPERTIES" shall mean, collectively, the Fairbanks Highlands Project and the Eagle Crest Project "EAGLE CREST PROJECT" shall mean the approximately 850 acre golf course and planned community in the city of Escondido, California, owned by Signal, which planned community is entitled 22 for 580 single-family lots surrounding the existing 18-hole public golf course. "EXEMPT SUBSIDIARIES" shall mean those subsidiaries that are listed on Schedule 2 annexed hereto. "FAIRBANKS HIGHLANDS PROJECT" shall mean the approximately 391 acres of vacant land in the city of San Diego, California, owned by Signal. "HENLEY FACILITIES AUDIT" shall mean the audit being conducted by the Internal Revenue Service of the Guarantor's 1989 tax return. "KGT AFFILIATES" shall mean the AV Partnership, a California general partnership, The Kathryn G. Thompson Companies, Delaware and California corporations, DKS Construction, KGT Construction Corp., a Delaware corporation, Vistas Audobon, a California limited partnership, Mystra Homes, Inc., a California corporation, AV Development Corporation, a California corporation, The Oceanside Company, a Delaware corporation, or any Subsidiary of any of the foregoing entities. "NACC" means Nomura Asset Capital Corporation, a Delaware corporation. "PERSON" shall mean any individual, corporation, company, voluntary association, partnership, limited partnership, joint venture, trust, unincorporated organization or government (or any agency, instrumentality or political subdivision thereof). "PROPERTY" shall mean assets and properties, whether real, personal or mixed, tangible or intangible. "QUICK FLIP TRANSACTION" shall mean an agreement to purchase real property with the intent to sell such property to an unaffiliated third party concurrently with the closing of such purchase, provided that (1) immediately after the execution of the purchase agreement for such Quick Flip Transaction and prior to the closing of any such Quick Flip Transaction, the aggregate dollar amount of Strategic Acquisition Properties for the then current year (inclusive of all amounts deposited by the Guarantor or its Subsidiaries with the sellers in all then pending Quick 23 Flip Transactions) does not exceed $2,500,000 per year and (2) where the Guarantor or its Subsidiary is forced to acquire the subject property because the sale of the unaffiliated third party fails to close concurrently with the acquisition, the aggregate dollar amount of Strategic Acquisition Properties for the then current year (inclusive of the purchase price for such property together with all amounts deposited by the Guarantor or its Subsidiary with the sellers in then pending Quick Flip Transactions) does not exceed $2,500,000 per year. To the extent that the Guarantor or its Subsidiary is able to sell a property in the same year that it acquired such property pursuant to a failed Quick Flip Transaction, then, for the purpose of determining the dollar cap applicable to Strategic Acquisition Properties in such year pursuant to Section 11(i)(ii), the aggregate dollar amount of Strategic Acquisition Properties acquired for such year shall be reduced by the sale price of such sold property. "SIGNAL" means Signal Landmark, a California corporation and owner of the Collateral Properties. "SPECIAL PURPOSE SUBSIDIARIES" means Subsidiaries formed by the Guarantor to purchase Strategic Acquisition Properties. "STRATEGIC ACQUISITION PROPERTIES" shall have the meaning set forth in Section 11(i)(ii). "SUBSIDIARY" or "subsidiary" shall mean, with respect to any Person, any (i) corporation of which at least a sufficient number of the outstanding shares of stock having by the terms thereof ordinary voting power to elect a majority of the board of directors of such corporation (irrespective of whether or not at the time stock of any other class or classes of such corporation shall have or might have voting power by reason of the happening of any contingency) is at the time directly or indirectly owned or controlled by such Person and/or one or more of such Person's Subsidiaries or (ii) partnership or other entity with respect to which such Person has possession, directly or indirectly, of the power to direct or cause the direction of management or policies of such partnership or other entity. "WHOLLY-OWNED SUBSIDIARY" shall mean, with respect to any Person, any such Subsidiary of which all of the equity, other than directors' qualifying shares, is so owned or controlled by such Person. 24 IN WITNESS WHEREOF, Guarantor has executed this Guaranty under seal as of the 29th day of December, 1994. The Koll Real Estate Group, Inc. By:___________________________ Name: Raymond J. Pacini ------------------------- Title: Chief Financial Officer and Executive Vice President ------------------------ STATE OF CALIFORNIA ___________, ss. __________, 1994 Then personally appeared the above named Raymond J. Pacini, the Chief Financial Officer and Executive Vice President of The Koll Real Estate Group, Inc. and acknowledged the foregoing to be the free act and deed of The Koll Real Estate Group, Inc., before me, ______________________________ Notary Public My Commission Expires: 25 EX-10.27 6 EXHIBIT 10.27 PROMISSORY NOTE $6,000,000 Newport Beach, California Dated: December 16, 1994 On or before March 15, 1995 ("Due Date"), for value received, AV PARTNERSHIP, a California general partnership ("Maker"), promises to pay to KOLL REAL ESTATE GROUP, INC., a Delaware corporation, ("Holder"), or order, at 4343 Von Karman Avenue, Newport Beach, California 92660, the principal sum of SIX MILLION DOLLARS ($6,000,000.00), or so much of such sum as may be advanced under this Note by any holder, with interest on the principal sum from the date of each advance under the loan until paid at the per annum rate of twelve percent (12%) (the "Effective Rate"). Interest on funds advanced will be computed at the Effective Rate based on a three hundred sixty-five (365) day year and the actual number of days elapsed. Interest only will be due and payable monthly on the first day of each and every month following the date of this Note on funds advanced and continuing to and including the Due Date, when the entire principal sum, or so much thereof as may be actually outstanding on such date, along with accrued but unpaid interest, shall be immediately due and payable. Principal and interest shall be payable in lawful money of the United States of America in immediately available funds. LATE CHARGE In addition to the foregoing, if Maker shall fail to make any payment of interest or principal, including the payment due upon maturity, within ten (10) days after the date the same is due and payable, a late charge equal to two percent (2%) of the delinquent amount shall be immediately due and payable. Maker willingly undertakes the obligation to pay such late charge as additional consideration to persuade Holder to make the loan. Maker acknowledges that any default in making payments when due will result in Holder incurring additional expenses, in loss to Holder of the use of the money due, and in frustration and disruption of Holder's arrangement of its financial affairs. Maker acknowledges and represents that the late charge is not intended to be a penalty, and shall be fully enforceable and binding upon Maker to the same, full extent as each and all other obligations of Maker hereunder. ACCELERATION OF MATURITY On the occurrence of any of the following, Holder shall have the right to declare the entire balance of principal and interest immediately due and payable in full: if there is a failure to make any payment hereunder when due; or if the undersigned (a) becomes insolvent, (b) defaults in payment of any debt to Holder, (c) commits an act of bankruptcy, (d) suffers a material adverse change of financial condition, (e) defaults any note, loan, deed of trust or agreement with FS Equity Partners III, L.P. which the undersigned fails to cure timely within the grace period(s), if any, set forth in such document, or (f) defaults on any note, loan, deed of trust or agreement with any other person or entity if the default provides such person or entity with a right to foreclose against any property owned by Maker. INTEREST AFTER MATURITY DATE The total amount of principal and interest unpaid on the maturity date stated above shall thereafter bear interest at a rate of five percent (5%) per annum over the Effective Rate. ADDITIONAL AGREEMENTS Maker and its successors and assigns hereby consents to renewals and extensions of time before, at, or after the maturity hereof, and waive diligence, presentment, demand, and notice of nonpayment, protest, notice of protest, and notice of every kind, and waive the right to set up the defense of any statute of limitations to any debt or obligation herein. Such waiver of defenses shall be effective for the maximum period of time and to the full extent permissible by law. If this Note is not paid when due, Maker promises to pay all costs and expenses of collection and reasonable attorney's fees incurred by the Holder to enforce the terms of this Note, including those expenses and fees which may be incurred in connection with the appointment of a receiver and all appearances in bankruptcy or insolvency proceedings. In any action brought under or arising out of this Note, Maker hereby consents to the jurisdiction of any competent court within the State of California and to service of process by any means authorized by California law. The Holder shall at all times have the right to proceed against any portion of the security for this Note in such order and in such manner as the Holder may consider appropriate without waiving any rights with respect to any such security. Any delay or omission on the part of the Holder in exercising any right herein or under the Deed of Trust shall not operate as a waiver of such right or any other right under this Note. This Note may not be terminated or amended orally, but only by a document in writing signed by the Holder and Maker. This Note shall be governed by and construed in accordance with laws of the State of California. 2. Upon receipt of evidence reasonably satisfactory to Maker of the loss, theft, destruction or mutilation of this Note and, in the case of loss, theft or destruction of this Note, upon receipt of indemnity reasonably satisfactory to Maker from the Holder hereof (except that if Payee is the Holder of this Note, an indemnification from Payee shall be sufficient) or, in the case of mutilation, upon surrender of the mutilated Note, the Maker will make and deliver a new Note of like tenor in lieu of this Note. This Note shall be binding upon and shall inure to the benefit of Maker, Holder, and their successors and assigns. Notwithstanding anything herein to the contrary, the Holder has made the loan evidenced by this Note on the basis of and has not intended to charge, take or receive a usurious rate of interest. If for any reason a court finds said rate to be usurious, then the rate to be charged hereunder shall be reduced to the highest rate then found to be permissible by said court, and the remaining unpaid balance of this Note, together with the accrued interest, shall become and be immediately due and payable in full. 3. The Maker of this Note acknowledges that the loan evidenced by this Note was made or arranged by a real estate broker. MAKER: AV PARTNERSHIP, a California general partnership By: AV Development Corporation, a Delaware Corporation Its General Partner By: /s/ William Wardlaw ------------------------ William Wardlaw President By: Kathryn G. Thompson Company a California corporation Its General Partner By: /s/ Kathryn G. Thompson ------------------------ Kathryn G. Thompson Chairman of its Board of Directors By: /s/ J. Harold Street ------------------------ J. Harold Street Its President By: RSB Investment, Inc. a California corporation Its General Partner By: /s/ Robert S. Bennett ------------------------ Robert S. Bennett President 36721.2 4. EX-21.01 7 EXHIBIT 21.01 EXHIBIT A KOLL REAL ESTATE GROUP, INC. WORLDWIDE SUBSIDIARY LIST Percentage State/Country of Ownership Incorporation --------- ---------------- Hengro Fifteen Inc. 100 Delaware Henley Disc Media, Inc. 100 Delaware Henley Facilities, Inc. 100 Delaware Henley Group, Inc., The 100 Delaware New Henley Holdings Inc. 100 Delaware Air Correction International, Inc. 100 Delaware GCC Patents Holding Company Inc. 100 Delaware Hengro Fourteen Inc. 100 Delaware Hengro Ten Inc. 100 Delaware Hengro Thirteen Inc. 100 Delaware Henley Deltec Holdings Inc. 100 Delaware Henley Deltec Corporation 100 Delaware Henley Investments, Inc. Two 100 Delaware IRE Corporation 100 Indiana H I Industries Corporation 100 Florida LJC Investments, Inc. 100 Delaware Moore International Inc. 80 Delaware Newco A.C. Corporation 100 Delaware Nichols Engineering & Research Corporation 100 Delaware Procon International Inc. 100 Delaware Procon Incorporated 100 Delaware Procofrance, S.A. 100 France Procon (Great Britain) Limited 100 United Kingdom Pullman Environmental Services Inc. 100 Delaware Pullman Passenger Car Company Inc. 100 Delaware Pullman Swindell Ltd. 100 United Kingdom Trailmobile International Ltd. 100 Delaware Pullman Trailmobile de Mexico S.A. de C.V. 100 Mexico Trailmobile Leasing Corp. 100 Delaware W.O.L. Corporation 100 Delaware W. W. C. Corporation 100 Delaware Wheelabrator Export Corporation 100 Delaware Henley Holdings Two Inc. 100 Delaware Signal Landmark Holdings Inc. 100 Delaware Signal Landmark 100 California Calumet Real Estate Inc. 100 Delaware 1 Newport Realty Corp. 100 California Signal Bolsa Corporation 100 California Signal Hawaii, Inc. 100 Hawaii Signal Puako Corporation 100 Hawaii Eagle Crest Country Club, Inc. 100 California Glenwood Properties 50 California Signal Development Corporation 100 California Henley/KNO Holding Inc. 100 Delaware KREG Holdings Inc. 100 Delaware KREG Operating Co. 100 Delaware KREG - LA, Inc. 51 Delaware KREG - NC, Inc. 51 Delaware KREG - NW, Inc. 51 Delaware KREG - OC, Inc. 51 Delaware KREG - SD, Inc. 51 Delaware KREG - SW, Inc. 51 Delaware NC Holding Company 100 Delaware Wentworth By The Sea, Inc. * 50 Delaware Newco A. D. Corporation 100 South Carolina Twenty Newco Inc. 100 Delaware Wentworth Holdings Inc. 100 Delaware Wentworth By The Sea, Inc. * 50 Delaware WESI Maryland Inc. 100 Delaware WT/HRC Corporation 100 Illinois Heat Research Corporation 100 Delaware (*) Together NC Holding Company and Wentworth Holdings Inc. own 100% of Wentworth By The Sea, Inc. 2 EX-27.01 8 EXHIBIT 27.01
5 1,000,000 YEAR DEC-31-1994 JAN-01-1994 DEC-31-1994 13 0 0 0 379 0 0 0 423 0 153 2 0 0 143 423 11 21 11 20 2 0 19 (29) (10) (19) 1 0 0 (18) 0 0