Wise Investments

[Scrooge McDuck]

TALL files 8-K..more about.........

In its financial statements for the quarter ended September 30, 2003 as filed
with the SEC as a Form 10-QSB on November 19th and as amended in a Form 10-QSB/A
on December 8, 2003 the company included the following statement in its
Subsequent Events section.

"On November 12, 2003, the Company entered into an agency agreement with an
unrelated party to raise up to $7,000,000 in equity financing to enable the
Company to purchase a 23% equity interest in an unrelated company that is
engaged in certain technology within the health care industry. Under the terms
of the agreement, the Company will sell 50,000,000 shares to certain investors
at $.14 per share. In accordance with the existing letter of intent, the 23%
investment will cost $10,000,000 with additional funds expected to come from a
term loan. Under the terms of the equity financing the Company will be seeking
to register the 50,000,000 shares at the earliest opportunity.

If the offering is completed, the agent will receive a cash commission equal to
4% of the gross proceeds of the offering. The Company shall also issue to the
agent a number of freely tradable common shares equal to 5.6% of the aggregate
number of common shares issued pursuant to the offering and a number of
restricted common shares equal to 6.47% of the aggregate number of common shares
being issued pursuant to the offering as additional compensation. Also, in
connection with the above offering, the Company will be responsible at the
escrow release date for all reasonable costs and expenses of the agent not to
exceed $100,000. As collateral for these payment obligations, Brian McDonald,
Peter Hamilton and Kevin Birch, each of whom are insiders of the Company, have
agreed to pledge an aggregate of 3,000,000 registered common shares of the
Company."

IVP Technology advises that it will not be purchasing the 23% equity interest in
the unrelated company as the company to be invested in did not meet certain due
diligence requirements. IVP Technology continues to maintain relationships with
the investor group and intends to pursue other investment opportunities. No fees
have been incurred with regard to the above transaction except certain legal and
scientific analysis expenses estimated to be less than $10,000.