Robert C. Williams

Energy Split Corp. Inc. (the 'Company'), incorporated under the laws of Québec on July 24, 2003, is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC Preferred Shares and to enable holders of the Capital Yield Shares to receive leveraged tax efficient distributions from a fixed portfolio (the 'Royalty Trust Portfolio') consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange (the 'TSX'). The Company has its registered office at 1155 René-Lévesque Boulevard West, 40th Floor, Montréal, Québec, H3B 3V2.

Founded in 1939, Scotia Capital, Inc. is a full-service financial services firm headquartered in Toronto, Ontario. The firm is a subsidiary of the Bank of Nova Scotia (NYSE: BNS) Their global operations are divided into two primary business units: (1) global corporate and investment banking and (2) global capital markets.

Energy Split Corp. II, Inc. is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC preferred shares and enable holders of the capital yield shares to receive leveraged tax efficient distributions from a fixed portfolio, consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange. The company was founded on September 29, 2004 and is headquartered Toronto, Canada.

B Split II Corp. is a mutual fund corporation. The company's principal activity is undertaking is to invest in common shares of BCE Inc. The company is headquartered in Toronto, Canada.

AllBanc Split Corp. is a mutual fund corporation. It holds a portfolio of common shares of Bank of Montreal; Bank of Nova Scotia; Canadian Imperial Bank of Commerce; Royal Bank of Canada; and The Toronto-Dominion Bank. The company was founded on December 17, 1997 and is headquartered in Toronto, Canada.

SCITI ROCS Trust is a Closed-End Investment Fund/Investment Trust. The fund primarily invests in the equity securities of income funds, corporations and other entities which are held by SCITI Fund as a unit holder of the trust. It is an investment trust established under the laws of the province of Ontario and is governed by an amended and restated declaration of Trust. The company was founded on April 28, 2005 and is headquartered in Toronto, Canada.

Enerflex Systems Income Fund is a closed-End Investment Fund company. The firm's activity is to provide products and services to the global oil and gas production industry. It operates through Engineered Systems, Service and Production services segments. The Engineered Systems segment engineers and assembles standard & custom designed compression packages, hydrocarbon production, process equipment facilities and natural gas fuelled power generation systems. The Service segment supplies field services for construction, mechanical, electrical, instrumentation and controls. The Production Services segment provides a variety of rental and leasing alternatives for natural gas compression, power generation and processing equipment.

MPA Morrison Park Advisors, Inc. is an independent investment bank based in Toronto, Canada. The Canadian company is led by CEOs David Santangeli and Kenneth Skinner. MPA Morrison Park Advisors has been providing successful service for 17 years and is staffed by a team of experienced banking professionals with expertise in all major products and sectors. The private company offers a range of advisory services, from introductory advice to complex transactions.