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200109681 <br />Exhibit A <br />The amount of cash that Wells Fargo Home Mortgage, Inc. will pay for each outstanding share <br />of Brenton Mortgages, Inc. is equal to the net book value of assets of Brenton Mortgages, Inc. <br />on the effective date of the merger, divided by the total number of issued and outstanding <br />shares of Brenton Mortgages, Inc. at that time. <br />Brenton Mortgages, Inc. and Wells Fargo Home Mortgage, Inc. agree to treat and report the <br />Merger as a purchase and sale of assets followed by a liquidation of Brenton Mortgages, Inc. <br />into Brenton Savings Bank, FSB (the Parent of Brenton Mortgages, Inc.) (on the date of the <br />closing) for federal and state income tax purposes pursuant to Rev. Rul. 69 -6. <br />CA BC D. :AGREEMENT OF MERGER OF F>D 11/96-6 (#5371 <br />