OSIRIS HOLDING OF FLORIDA, INC., D/B/A GRACELAND MEMORIAL PARK CEMETARY; GRACELAND SOUTH MEMORIAL PARK CEMETARY; GRACELAND FUNERAL HOME AND RUBIN-ZILBERT FUNERAL HOME; FUNERAL ACQUISITION GROUP, INC., D/B/A LIVEOAK PARK MEMORIAL CEMETARY; ET AL. vs DEPARTMENT OF BANKING AND FINANCE, DIVISION OF FINANCE, 99-000354 (1999)