Estate of Anna Mirowski, Deceased, Ginat W. Mirowski and Ariella Rosengard, Personal Representatives - Page 13




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               In 1999, Ms. Mirowski’s daughter Doris Frydman had neuro-              
          logic surgery at Yale University Hospital to treat her chronic              
          condition of epilepsy.  At least as early as late 1999 or early             
          2000, in large part because of her daughter Doris Frydman’s                 
          condition, Ms. Mirowski began to think about ways, in addition to           
          her daughters’ trusts, to provide for her daughters and her                 
          grandchildren on an equal basis.  Moreover, at least as early as            
          around that time, Ms. Mirowski started thinking about ways, in              
          addition to her daughters’ working together as trustees of each             
          of the daughters’ trusts, to allow them to work together and have           
          a close working relationship.                                               
               In May 2000, Ms. Mirowski met with representatives of U.S.             
          Trust (May 2000 meeting with U.S. Trust) at the home of Ariella             
          Rosengard in Philadelphia.  At that time, representatives of U.S.           
          Trust introduced Ms. Mirowski to the concept of a limited liabil-           
          ity company (LLC).                                                          
               After Ms. Mirowski’s May 2000 meeting with U.S. Trust, she             
          began discussing with her attorney Sidney J. Silver (Mr. Silver)            
          the possibility of forming an LLC.  Thereafter, on August 31,               
          2000, Mr. Silver sent a letter (Mr. Silver’s August 31, 2000                
          letter) to Ms. Mirowski and enclosed with that letter draft                 
          articles of organization and a draft operating agreement for an             
          LLC to be named Mirowski Family Ventures, L.L.C.  Mr. Silver sent           
          copies of that letter and those enclosures to Ms. Mirowski’s                







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