PURCHASE OF REAL ESTATE


                            CHECKLIST

                     PURCHASE OF REAL ESTATE

A.     Pre-Contract

     1.   Prepare an Agreement for Purchase and Sale of Real
          Estate (Form No. 601, 602, or 603).  This is usually
          done by the Buyer, but it  may be done by either party.

     2.   Prepare an Affidavit and Memorandum of Agreement  for
          Purchase and Sale (Form No. 607), if desired, for
          recording in the public records of the county  where
          the property is located.  This document should be used
          if the Buyer has some concern about  the property being
          transferred by the Seller prior to closing.

     3.   Prepare an Earnest Money Escrow Agreement (Form No.
          608), if necessary.

     4.   The documents prepared in accordance with paragraphs 1,
          2, and 3 above should be executed by the Buyer and the
          Seller and the Earnest Money Escrow Agreement should
          also be executed by the Escrow Agent.  All documents
          should be carefully reviewed by both the Buyer and the
          Seller with particular attention directed to the costs
          and expenses to be paid by the respective parties so
          that there will be no misunderstandings at closing.

B.     Post-Contract

     l.   The Buyer should examine any leases currently in effect
          on the real property since title to property is usually
          taken subject to all existing lease agreements.

     2.   The Seller usually orders a Title Certificate and
          Commitment for Title Insurance or an Abstract and
          Opinion of Title, both of which will evidence current
          title information;  however, the Buyer must make sure
          this has been done.

     3.   Order an appraisal of the property, if necessary   or
          desired.

     4.   Order a survey of the property, a termite inspection
          and an inspection of the building.
 
     5.   Obtain Estoppel Affidavits from all mortgage  holders
          (Form No. 628) and request, in writing,  their
          permission to assume the obligations of the  Seller
          under their mortgage along with conditions  and
          instructions for assumption.

     6.   Call the zoning office of the county in which the
          property is located to check current zoning on the
          property to be sure it is compatible with your
          intended use.

     7.   Check with the city and the county real property  tax
          collector to be sure the taxes and all other
          assessments have been paid and ask for the amount  of
          taxes due for the most recent tax year, because  this
          figure will be used to prorate taxes on the  closing
          date.

     8.   Call the Recording Department for the county in  which
          the property is located to determine their  fees for
          recording all documents and any other fees  which must
          be paid at the time of recording, such  as documentary
          stamps and intangible tax, in order  to prepare the
          closing statement.

C.     Closing

     l.   The following documents are usually prepared or
          provided by the Buyer; however, be sure that you  are
          familiar with the documents required to be  prepared or
          provided by the Seller, per the  Seller's Checklist -
          Sale of Real Property.

          a.   Prepare a Closing Statement (Form No. 611). Most
               of the figures required for the closing  statement
               are self-explanatory.  However, some  discussion
               is necessary with reference to the  prorations for
               taxes and interest on mortgages:

               (l)  Taxes - Real property taxes are usually due
                    near the end of the year to which they apply
                    and are prorated to the date of closing, with
                    a credit given to the Buyer for the number
                    of  days the Seller has owned the property
                    based  on the taxes on the property for the
                    prior  year.  The new owner, i.e., the Buyer,
                    will  then be responsible for paying the
                    entire tax  bill for the year in which he
                    obtained title  to the property.
 
               (2)  Interest - Interest on most mortgages is paid
                    in arrears, i.e. a mortgage payment which is
                    due on November lst will cover interest due
                    on  the mortgage from October lst through
                    October  3lst. Therefore, if closing is to
                    take place  on the l5th day of October, the
                    interest for  the month of October should be
                    prorated to the  date of closing, with the
                    Buyer receiving a  credit for the number of
                    days the Seller owned  the property during
                    the month of October.  The  Buyer will then
                    be responsible for paying the  entire
                    principal and interest payment due on
                    November lst.

          b.   Prepare a Mortgage and Security Agreement (Forms
               No. 622, 623, 624) and a Promissory Note (Form No.
               621) covering any new financing for the Buyer.

          c.   Prepare an Assignment of Rents and Leases (Form
               No. 626), if required by any new mortgage  holder.

     2.   The Buyer must have cash or a certified or  cashier's
          check for the amount needed for closing,  as indicated
          by the closing statement, and must  bring an insurance
          policy covering the property  listing any mortgage
          holders as "loss-payees".

     3.   All closing documents should be properly executed  and
          all monies should be paid out in accordance  with the
          closing statement.

D.     Post-Closing

     1.   Record the Warranty Deed, all Satisfactions of
          Mortgage, Termination Statements under the Uniform
          Commercial Code, new Mortgages, and Assignments of
          Rents and Leases, if applicable. The Buyer is
          generally only responsible for recording the  Warranty
          Deed and any Assignments of Rents and  Leases required
          by any new Mortgage holder, together with the payment
          of recording fees, documentary stamps and intangible
          tax as required under the Agreement for Sale and
          Purchase; however, the Buyer should confirm that the
          Seller has recorded all Satisfactions of Mortgage and
          Termination Statements under the Uniform Commercial
          Code.

     2.   Once all documents are recorded, request that the
          Owner's Policy of Title Insurance be issued or the
          Abstract and Certified Opinion of Title be brought
          current to the date of recording.

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