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                 <h1>Master/Detail</h1>
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              <td  class='Heading'>USFRTF Sample Company</td>
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              <td  class='Heading'>For Period Ending December 31, 2003</td>
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              <td  class='Heading'>(thousands of dollars)</td>
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                <td colspan='2' class='Label'>The following is a summary of related party transactions for the Company:</td>
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                <td class='Label'>Name of Related Party:</td>
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                <td class='Label'>Nature of Relationship:</td>
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                 <td colspan='4' class='ColumnHeading-lc'>Transactions with Related Party:</td>
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                 <td colspan='1' class='ColumnHeading-l'>Description of Transaction</td>
                 <td colspan='1' class='ColumnHeading-lc'>Type of Transaction</td>
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                 <td colspan='1' class='ColumnHeading-r'>Amount of Transaction</td>
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        <td class='Footer'>The accompanying notes form an integral part of the consolidated financial statements.</td>
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