Paul L. and Doris J. Triemstra, et al. - Page 8

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          partnerships.  During 1981 Cohn held investment interests in as             
          many as 32 limited partnerships.  Cohn is proud of his success as           
          a syndicator and investor, and he also is proud of the results              
          achieved for those who have invested in his syndications.                   
               Two of Kravitz' clients, Claude Hessee (Hessee) and Les                
          Garrapee (Garrapee), were in the business of acquiring and                  
          managing apartment complexes.  Hessee and Garrapee would locate             
          apartment complexes to purchase, enter into purchase agreements,            
          and then find general partners to arrange the equity investment             
          in the projects.  In his representation of Hessee and Garrapee,             
          Kravitz negotiated the purchase agreements for properties and was           
          responsible for additional matters including review of title, the           
          survey, financing of the transaction, and handling the closing.             
               In 1978 Hessee located an equity investor for a $5,000,000             
          apartment complex project in Indianapolis, Indiana.  The investor           
          was Richard Roberts (Roberts), a businessman from New York City.            
          Kravitz represented Hessee in negotiating the purchase agreement,           
          and Kravitz represented the partnership that bought the property.           
          Roberts' attorneys prepared the offering memorandum for the                 
          partnership.  Kravitz reviewed the offering memorandum to assure            
          that it correctly reflected the real estate transaction.  The               
          entire transaction closed in roughly 4 to 6 months.  During that            
          time, Kravitz dealt with Roberts and his business associate,                
          Raymond Grant (Grant).  Kravitz served in the same capacity in              
          the acquisition of two more apartment complexes in which either             

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