John McLaughlin

Sun Gro Horticulture Income Fund is a limited purpose open-ended trust established under the laws of the Province of British Columbia on February 12, 2002. The Fund is created to acquire & hold and directly & indirectly 100% of the outstanding securities of Sun Gro Horticulture Canada Ltd. and its wholly owned subsidiaries such as Sun Gro Horticulture CM Ltd., Horticulture Brands Limited Partnership, Sun Gro Holdings, Inc., and its wholly owned subsidiaries, Sun Gro Horticulture Processing, Inc. and Sun Gro Horticulture Distribution, Inc. Sun Gro was founded in 1929 in Vancouver, British Columbia, is a producer and distributor of horticultural-grade peat moss & peat and bark-based growing media with customers throughout North America.

SIR Royalty Income Fund operates as a closed ended mutual fund investment trust. The Fund is a trust governed by the laws of the province of Ontario that receives distribution income from its investment in the SIR Royalty Limited Partnership and interest income from the SIR Loan. It intends to pay distributions to unit holders on a monthly basis. SIR Royalty Income Fund was founded on August 23, 2004 and is headquartered in Burlington, Canada.

Drive Products Income Fund is an open-ended limited purpose trust established under and governed by the laws of the Province of Ontario. The Fund was created to indirectly acquire and hold Class A limited partnership units of Drive Products Limited Partnership and it conducts business and operates property and assets in the business of truck upfitting and the distribution of truck mounted equipment. The Fund's income is derived from providing value-added design, installation and distribution solutions to the specialized truck mounted equipment industry across Canada. The Fund was founded in 1983 and is located in Ontario, Canada.

Sun Gro Horticulture Canada Ltd. produces and distributes peat and peat-based products. The private company is based in Laval, Canada and has subsidiaries in Canada and the United States. The Canadian company was founded in 1929. Mitchell J. Weaver has been the CEO of the company since 1997. Sun Gro Horticulture Canada was acquired by Sun Gro Horticulture Income Fund from Hines Horticulture, Inc. on March 27, 2002 for $120 million.

Founded in 1972, Ken Fowler Enterprises Ltd. is a private equity firm located in St. Catharines, Ontario

Cem Benchmarking, Inc. operates as an independent provider of benchmarking information for large pools of capital including pension funds, endowments or foundations, and sovereign wealth funds. Its benchmarking services include investment, DC benchmarking, and pension administration. The company was founded by Keith Ambachtsheer and John McLaughlin in 1990 and is headquartered in Toronto, Canada.