Merger Details - Westrock Energy Income Fund I

Effective June 8, 2000, Westrock Energy Income Find I merged with Enerplus Resources Fund, with Enerplus Resources Fund the surviving fund. Basis: 0.447 units of Enerplus Resources Fund for each unit of Westrock I previously held. This exchange ratio takes into account the simultaneous 1 for 6 consolidation of Enerplus units.