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The following is an excerpt from a 10-K SEC Filing, filed by DEWOLFE COMPANIES INC on 3/31/1998.

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ITEM 1. BUSINESS

The DeWolfe Companies, Inc. (the "Company") is an integrated homeownership service company, primarily engaged in the business of providing sales and marketing services to consumers in connection with residential real estate transactions. In addition, the Company originates and services residential mortgage loans, markets insurance products, and provides corporate and employee relocation services and asset management services to a variety of clients. As such, the Company describes the services that it renders as "homeownership" services. The Company concentrates primarily in the residential segment of the real estate market. Accordingly, for financial reporting purposes the Company views itself as operating in a single segment. The Company is the largest homeownership company in New England where its services are offered in Massachusetts, New Hampshire, Maine, Connecticut and Rhode Island.

The Company was incorporated in Massachusetts in 1984 at which time it acquired The DeWolfe Company, Inc., which had been incorporated in 1975 as the successor to a real estate brokerage business originally founded in 1949 by the family of the Company's Chairman and Chief Executive Officer, Richard B. DeWolfe. The DeWolfe Companies, Inc. is the parent corporation of four principal subsidiary corporations, which are the Company's operating entities: The DeWolfe Company, Inc. and its subsidiaries provide residential real estate sales and marketing services; DeWolfe Mortgage Services, Inc. originates and services residential real estate mortgage loans; DeWolfe Relocation Services, Inc., and its subsidiaries provide relocation services; and The DeWolfe Insurance Agency, Inc., which was incorporated in 1996, provides insurance products to the Company's customer base. The Company and its subsidiaries do business under various trade names, including "DeWolfe New England" and "DeWolfe Westledge". References in this Report to the business and operations of the Company include the business and operations of the Company and its consolidated subsidiaries.

RESIDENTIAL REAL ESTATE SALES AND MARKETING
The Company acts as a broker or agent in residential real estate transactions. In performing these services, the Company has historically represented the seller, either as the listing broker, or as a co-broker in the sale. In acting as a broker for the seller, the Company's services include assisting the seller in pricing the property and preparing it for sale, advertising the property, showing the property to prospective buyers, and assisting the seller in negotiating the terms of the sale and in closing the transaction. In exchange for these services, the seller pays to the Company a commission, which is generally a fixed percentage of the sales price. In a co-broke arrangement the listing broker typically splits its commission with the other co-broker involved in the transaction. The Company also offers buyer brokerage services. When acting as a broker for the buyer, the Company's services include assisting the buyer in locating properties that meet the buyer's personal and financial specifications, showing the buyer properties, and assisting the buyer in negotiating the terms of the purchase and closing the transaction. In exchange for these services a commission is paid to the Company which also is generally a fixed percentage of the purchase price and is usually, with the consent of the listing broker, deducted from, and payable out of, the commission payable to the listing broker. With the consent of a buyer and seller, subject to certain conditions, the Company may, in certain circumstances, act as a selling broker and as a buying broker in the same transaction. The Company recognizes commission revenue and expense from brokerage services at the time a purchase and sale agreement is signed by the buyer and seller. Allowances are recorded for amounts that are estimated to be ultimately unrealized. The Company's sales and marketing services are provided by licensed real estate sales associates who have entered into independent contractor agreements with the Company.

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3 RELOCATION SERVICES
Through DeWolfe Relocation Services, Inc. ("DRS"), and its subsidiaries, the Company offers to employers a variety of specialized services primarily concerned with facilitating the resettlement of transferred employees. These services include sales and marketing of transferees' existing homes for their corporate employer, assistance in finding new homes, educational and school placement counseling, customized videos, property marketing assistance, rental assistance, area tours, international relocation, group move services, marketing and management of foreclosed properties, career counseling, spouse/partner employment assistance, and financial services. Clients can select these programs and services on a fee basis according to their needs.

Since 1987, the Company has maintained a Strategic Alliance Agreement with PHH Homequity ("PHH") the nation's largest relocation organization, which has provided the Company with membership in PHH's nationwide network of over 400 other suppliers of relocation services. Under the terms of this agreement, PHH retained the Company to sell the homes PHH purchases from the transferred employees and to market them under the Company's usual commission arrangement. PHH has also referred to the Company relocated employees who were in the market for a new home. In return for these referrals, the Company has remitted to PHH a fixed percentage of its commission from any sales. In addition, the Company also has acted as an agent or marketing representative for other relocation services offered through the PHH network. The Company's agreement with PHH is terminable by either party on 30 days notice.

Relocation services accounted for approximately 21% and 20% of the Company's real estate sales dollar volume (aggregate sales price) in 1997 and 1996, respectively. Of these amounts, the alliance with PHH accounted for approximately 19% and 26% of DRS transactions for the years ended December 31, 1997 and 1996, respectively.

In September, 1997, the Company entered into an agreement with Reliance Relocation Services, Inc. ("Reliance") to provide relocation services to the Reliance network. The Reliance organization comprises a network of 500 independent real estate brokerage firms, which includes 42% of the nation's largest real estate firms. The Company is a founding member and shareholder of Reliance Relocation Services, Inc. The Company anticipates that participation in Reliance Relocation will provide new relocation opportunities with firms on a national level.

It is anticipated that, based upon the Reliance agreement, relocation revenue generated through the PHH alliance will be greatly reduced or eliminated. The Company believes that these revenues will be primarily replaced by revenues generated via the Reliance network and direct corporate marketing efforts. However, there is no guarantee as to the success that the Company will have in replacing this income.

REAL ESTATE BROKERAGE REVENUES
The following table summarizes the Company's revenues from residential real estate transactions, including relocation, for the periods indicated:

(Dollar amounts in thousands)

Year ended Percentage December 31, increase 1997 1996 1997 vs. 1996 ---- ---- ------------- Number of Transactions 14,599 14,168 3.0% Aggregate Sales Price $3,162,960 $2,797,417 13.1% Gross Real Estate Brokerage Revenues $100,799 $90,282 11.6% Net Real Estate Brokerage Revenues $36,057 $32,988 9.3%

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4 REAL ESTATE BROKERAGE REVENUES (CONTINUED)

Gross real estate brokerage revenues accounted for 95%, 95% and 94% of total revenues and net real estate brokerage revenues accounted for 87%, 87% and 86% of net revenues of the Company for the years ended December 31, 1997, 1996 and 1995, respectively.

MORTGAGE BANKING
The Company, through its wholly owned subsidiary, DeWolfe Mortgage Services, Inc. ("DMS"), is engaged in the residential mortgage business, which involves the origination, sale and servicing of mortgage loans for one-to-four family residences. The Company primarily originates and services loans for purchases of properties located in eastern Massachusetts, southern New Hampshire and Connecticut. The majority of these loans are for home sales transactions in which the Company also acts as a broker. The term "origination" refers generally to the process of providing mortgage financing for the purchase of property directly to the purchaser or for refinancing an existing mortgage. The Company primarily funds mortgage loans under a line of credit with CoreStates Bank, N.A. that presently has a $25 million limit. The majority of its mortgage loans are funded by the line of credit, and the remainder of the loans is funded by investors at closing. The Company sells the loans that it funds through the line of credit to investors on the secondary mortgage market. The Company has correspondent relationships with several financial institutions (investors or wholesale lenders) to whom it sells some of the mortgage loans that it originates. These sales are pursuant to a pre-closing commitment from the investor at a specified price, based upon a specified interest rate and type of mortgage loan. These relationships are governed by contracts which establish procedures for registering certain types of loans, including submitting complete loan packages for approval, meeting conditions established by the investors, funding the loans, delivering the closed loan package, and assigning the loan to the investor. The Company emphasizes the origination of "conventional" mortgage loans, as well as loans that are guaranteed or insured by agencies of the federal government, secured by one-to-four family residential properties (including condominiums), that comply with the requirements for sale to either the Federal National Mortgage Association ("FNMA") or the Federal Home Loan Mortgage Corporation ("FHLMC"). The Company also originates "jumbo" loans (conventional loans that exceed the maximum amounts qualifying for sale to FNMA or FHLMC but that otherwise generally comply with FNMA or FHLMC requirements) and other loans that do not comply with FNMA or FHLMC requirements but that do comply with requirements for sale to private investors.

During the fourth quarter of 1995, the Company was approved as a seller/servicer by the FNMA and the FHLMC, the largest national investors in residential mortgage loans and the Company began to sell some of its loans directly to these investors, while retaining the rights to service these loans. Mortgage servicing includes processing loan payments, administering escrow funds, monitoring delinquencies, managing foreclosures, and answering borrowers' inquires. Servicing fees are collected by the Company out of mortgage payments and are normally equal to a fixed percentage of the declining principal balance of the loan. In addition, income is derived from earnings on escrow accounts, late fees, and interest on funds received from borrowers prior to remittance to the purchasers of the loan. The right to service these loans has been treated as an asset (Originated Mortgage Servicing Rights) of the Company. This servicing asset is subject to adjustments for impairment of valuation due to prepayment risk.

The funding of loans by investors at closing or through the line of credit arrangement subjects the Company to certain risks. For example, if a loan fails to satisfy the terms required under an investor's pre-closing commitment, the investor may decide not to fund or purchase the loan. Alternatively, there is a risk that the Company will fail to obtain a pre-closing commitment from an investor in the secondary market when the Company makes a loan commitment to a borrower. In either case, the Company would then be required to find an alternative investor, which, depending on market conditions, and the nature of the issue giving rise to the first investor's failure to purchase the loan, could result in the loan being unsaleable or saleable only at a loss. The Company believes its exposure to interest rate risk is reasonable, but rapid changes in interest rates could result in loans being sold at a loss.

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MORTGAGE BANKING (CONTINUED)

Another risk the Company faces under this way of doing business is if an error is made in confirming coverage of a commitment, or if an investor breaches its obligation to purchase a loan at the agreed-upon price. The Company manages these risks by maintaining strict policies and procedures to insure proper coverage, under the supervision of an experienced "secondary market officer", and by carefully evaluating the financial capabilities and business practices of its investors.

The Company's mortgage servicing business is also subject to certain risks. For example, the decision to purchase servicing rights or to sell loans while retaining servicing rights will be based in part on the Company's estimate of the market value of the servicing rights purchased or retained, which in turn are based on the estimated present value of the expected future cash flows from such rights. Various events, such as a higher than anticipated rate of default or prepayment on loans as to which the Company has servicing rights, could adversely affect the value of, and earnings from, these rights. However, it is the Company's intention to acquire or retain only servicing rights "without recourse", which means that if a borrower defaults on a loan, then the Company would not be required to remit funds to the loan investor or owner until remittance was received from the borrower.

The Company's mortgage revenues consist of loan origination fees, which are generally a percentage of the original principal amount of the loan and are commonly referred to as "points," servicing release premiums, which are generally a percentage of the original principal amount of the loan based on the financial return expected by the investor from the servicing rights, gains or losses on the sale of the loan and other miscellaneous fees. The Company recognizes mortgage origination revenues and expenses when the sale of a mortgage loan is consummated. DeWolfe Mortgage Services, Inc. is licensed as both a mortgage lender and as a mortgage broker in Massachusetts, New Hampshire, Rhode Island, Maine and Connecticut. The Company's net mortgage revenues accounted for 10% of net revenues in 1997 and 9% of net revenues in 1996.

The following table summarizes the Company's mortgage origination and servicing activities for the periods indicated: (Dollar amounts in thousands) Year ended Percentage December 31, increase 1997 1996 1997 vs. 1996 -------- --------- ------------- Mortgages Originated and Closed 1,899 1,843 3.0% Aggregate Loan Amount $293,178 $274,115 7.0% Gross Mortgage Revenues $4,915 $4,473 9.9% Net Mortgage Revenues $3,539 $3,207 10.4% Loans Serviced for Others $40,715 $11,785 245.5% Originated Mortgage Servicing Rights, Net (Booked Value) $297 $84 253.6%

INSURANCE SERVICES
In late 1996, the Company commenced its insurance agency business and acts as an insurance agent, advising customers as to their insurance needs and the appropriate types and amounts of coverage, placing coverage on their behalf with insurers directly or through wholesale insurance brokers, and assisting them with any subsequent claims. In return for these services, the Company's customers pay premiums based upon the type and amount of coverage purchased and the insurer remits to the Company a commission for sale of the coverage. Premium and commission rates vary in amount depending upon the type of insurance coverage provided, the insurance company underwriting the coverage, and other factors. Gross commission revenues in 1997 from insurance were $37,000. There were no revenues in 1996 from insurance.

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MARKETING
The Company's real estate sales and marketing, mortgage banking, insurance, relocation, and asset management services are marketed by a multimedia program conducted throughout eastern Massachusetts, southern New Hampshire, northern Rhode Island and central and southern Connecticut. This program includes direct mail, newspaper, catalog, radio and television advertising. The Company maintains a mobile video studio and produces and broadcasts its own weekly television program, "DeWolfe Home Vision," which currently airs in Boston, Massachusetts on WCVB-TV, Channel 5 and in Hartford, Connecticut WSFB-TV, Channel 3. The Company believes that this program is the only such proprietary program in the New England market area. In addition, the integrated nature of the Company's services is designed to produce a flow of customers from its sales and marketing business to its mortgage and insurance businesses.

The Company markets relocation services directly to employers and asset management services directly to property owners. Contracts for asset management services are typically obtained through a competitive bidding process.

COMPETITION
The businesses in which the Company is engaged are highly competitive. Many of its competitors, through affiliated franchising organizations, have substantially greater financial resources than the Company. However, the Company believes that its ability to offer its customers a range of inter-related services and its relative strength in residential real estate sales and marketing strongly position it to meet the competition and improve its market share.

In the Company's traditional business of residential real estate sales and marketing, the Company competes primarily with franchise real estate organizations, such as Century-21, ERA, Realty World, Better Homes and Gardens, RE/MAX, The Prudential, and Coldwell Banker; and multi-office independent real estate organizations, such as Dallamora, and Jack Conway & Company. The Company believes that its major competitors in 1998 will be franchise organizations, such as RE/MAX and Coldwell Banker. Companies compete for sales and marketing business primarily on the basis of services offered, reputation, personal contacts, and, to some degree, price.

The Company's relocation business is fully integrated with its residential real estate sales and marketing business. Accordingly, the Company's major competitors are many of the same franchise organizations previously noted. Competition in the relocation business is based primarily on level of service, reputation, personal contact and recently to a greater extent, price.

In its mortgage business, the Company competes with other mortgage originators, such as mortgage bankers, state and national banks, and thrift institutions for loan origination. Many of the Company's competitors for mortgage services have substantially greater resources than the Company. The Company competes for loan origination business based on services offered, price and available terms and referral customers generated by its sales and marketing services. DMS employs full-time mortgage consultants who are assigned to various Company real estate offices. The mortgage consultants originate mortgage loans almost exclusively from the Company's real estate customers.

GOVERNMENT REGULATION
Several facets of the Company's business are subject to government regulation. For example, the Company's real estate sales and marketing subsidiaries are licensed as real estate brokers in the states in which they conduct their real estate brokerage businesses. In addition, the Company's real estate sales associates must be licensed as real estate brokers or salespersons in the states in which they act as a broker. In every case, all such licenses may be denied or revoked for various reasons, including the violation of regulations, conviction of crimes, and the like. Future expansion of the Company's operations into new geographic markets may subject it to similar licensing requirements in other states.

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GOVERNMENT REGULATION (CONTINUED)
A number of states and localities have adopted laws and regulations imposing environmental controls, disclosure rules, zoning, and other land use restrictions, which can materially impact the marketability of certain real estate. However, the Company does not believe that compliance with environmental, zoning, and land use laws and regulations has had, or will have, a materially adverse effect on its financial condition or operations.

In its mortgage business, mortgage loan origination activities are subject to the Equal Credit Opportunity Act, the Federal Truth-in-Lending Act, the Real Estate Settlement Procedures Act, and the regulations promulgated thereunder which prohibit discrimination and require the disclosure of certain information to borrowers concerning credit and settlement costs. As an approved FNMA and FHLMC mortgage seller, the Company is required to comply with FNMA and FHLMC seller guidelines for secondary sale of mortgages.

Additionally, there are various state laws affecting the Company's mortgage operations, including licensing requirements and substantive limitations on the interest and fees that may be charged. States also have the right to conduct financial and regulatory audits of the loans under their jurisdiction.

The Company is licensed as a mortgage lender and as a mortgage broker in Massachusetts, New Hampshire, Maine, Rhode Island, and Connecticut. In Massachusetts, the Company is required to submit annual audited financial statements to the Commissioner of Banks and maintain a minimum net worth of $100,000, $75,000 of which can be in the form of a bond.

Licenses may be denied or revoked for various reasons, including the violation of regulations and the failure to maintain the required minimum net worth. Future expansion of the Company's operations may subject it to similar licensing requirements and regulations in other states.

There are various state laws affecting the Company's insurance operations, including licensing requirements.

No licensing or other government regulatory requirements are material to the Company's relocation and property management businesses, except to the extent that such businesses also involve the rendering of real estate brokerage services, the licensing and regulation of which are described above.

TRADE NAMES
The names "DeWolfe New England" (registered in Massachusetts and New Hampshire) and "DeWolfe Westledge" (registered in Connecticut) and the DeWolfe logotype are used extensively in the Company's businesses. These service marks are material to the business of the Company and have been registered in the applicable states, but not federally. In addition, the Company continues to use the trade names of certain companies that it has acquired.

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SEASONALITY
The residential real estate sales and marketing business, mortgage loan origination business, and relocation services business are subject to seasonal fluctuations. Historically, revenues from these businesses are greater in the spring and summer months than in the fall and winter months. The following table illustrates the percentage of the Company's revenues by quarter for the periods indicated.

PERCENTAGE OF REVENUE
1997 1996

First Quarter 22.1% 22.7% Second Quarter 29.5% 31.6% Third Quarter 26.4% 24.7% Fourth Quarter 22.0% 21.0%
100% 100%
WORK FORCE
At December 31, 1997 the Company's total work force numbered 1,712 people, including 337 employees (including 51 mortgage banking personnel), 1,366 real estate sales associates and 9 relocation associates. The Company believes that its relations with its personnel are satisfactory and none of its employees are represented by a union. All of its sales associates and relocation associates are independent contractors. As independent contractors, the real estate sales associates and relocation associates are paid by commission solely on the basis of closed sales transactions. Mortgage consultants are paid on the basis of closed mortgage loans.

GROWTH STRATEGIES

ACQUISITIONS
Historically, the Company's growth has been achieved primarily through acquisitions. In some of these acquisitions, the Company acquired the respective business under a non-competition, consulting, and cooperation agreement with the acquired firm's principal which provided for contingent cash payments to such principal in exchange for the principal's fulfillment of the terms of the agreement and based upon the net commission income derived from the acquired firm's sales offices during the term of the agreement. In other cases the purchase price was paid for primarily through cash and the issuance of shares of the Company's common stock.

The Company expects to fund a portion of future acquisitions through credit facilities negotiated with the principals of the acquired Companies or with institutional lenders. Additionally, the Company may continue to use shares of the Company's common stock to complete acquisitions and in some cases the Company may grant registration rights to the sellers in such acquisitions. As a result, resales of shares issued in such acquisitions may affect the market price of the Company's stock, depending on the number of shares sought to be sold in any particular period.

On December 8th, 1997, the Company entered into an agreement with Dollar Dry Dock Real Estate, Inc. ("DDD") to acquire 100% of the stock of DDD and its wholly owned subsidiary, The Heritage Group, Inc., for $4,000,000. A deposit of $1.5 million of the purchase price was placed in escrow and was funded using the Company's revolving line of credit. On January 16th, 1998, the Company completed the transaction to acquire DDD. The acquisition was funded through a credit facility provided by BankBoston, N.A. (formerly The First National Bank of Boston).

DIVERSIFICATION
The Company has expanded by entering businesses related to homeownership such as mortgage banking and insurance sales. The Company expects to continue to investigate other revenue producing services providing a better range of products and quality of service related to homeownership.

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