Estate of Ronald Busch, Deceased, Rochelle Busch, Executrix and Rochelle Busch, et al. - Page 11

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          Associates and a 5.82-percent interest in Jefferson Recycling               
          Associates, also partnerships that leased Sentinel recyclers.               
          Burstein also was a client and business associate of Elliot I.              
          Miller (Miller), the corporate counsel to PI.                               
               The offering memoranda of SAB Reclamation and SAB Recovery             
          provide that SAB Management will receive general partner fees in            
          the respective amounts of $110,000 and $97,800 from those                   
          partnerships.  SAB Management received fees of approximately                
          $500,000 as the general partner of the SAB Recycling                        
          Partnerships.  In addition, Becker Co. prepared the partnership             
          returns and Forms K-1 for all of the SAB Recycling Partnerships             
          and received fees for those services.                                       
               The offering memoranda of SAB Reclamation and SAB Recovery             
          state that sales commissions and offeree representative fees will           
          be paid in amounts equal to 7.5 percent of each investment guided           
          to the partnerships and that SAB Management, as the general                 
          partner of those partnerships, may retain as additional                     
          compensation all amounts not so paid.  However, neither Becker              
          nor SAB Management retained or received any sales commissions or            
          offeree representative fees.  Instead, after the closing of each            
          SAB Recycling Partnership, Becker rebated to each investor whose            
          investment was not subject to a sales commission or offeree                 
          representative fee an amount equal to 7.5 percent of such                   
          investor's original investment.                                             






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