0000921895-07-002033 Sample Contracts

JOINT FILING AGREEMENT
Joint Filing Agreement • August 30th, 2007 • Webfinancial Corp • Miscellaneous business credit institution

In accordance with Rule 13d-1(k)(1)(iii) under the Securities Exchange Act of 1934, as amended, the persons named below agree to the joint filing on behalf of each of them of a Statement on Schedule 13D dated August 30, 2007 (including amendments thereto) with respect to the Common Stock of Gilman + Ciocia, Inc. This Joint Filing Agreement shall be filed as an Exhibit to such Statement.

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Exhibit 99.1 SHAREHOLDER AGREEMENT Dated as of August 20, 2007
Shareholder Agreement • August 30th, 2007 • Webfinancial Corp • Miscellaneous business credit institution • New York
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