Mark Friedman - Page 16

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          company for one or more summers during and prior to law school.             
          Martin Feinstein (Feinstein), an associate at Shea & Gould, also            
          reviewed the Plastics Recycling transactions for Alter and some             
          of Alter's clients.                                                         
               Feinstein has a B.A. in economics from Brooklyn College and            
          graduated cum laude from the New York University School of Law.             
          He is a member of the New York State bar and during 1981 he also            
          was a certified public accountant (C.P.A.).  Feinstein earned the           
          credits that enabled him to sit for the C.P.A. exam from New York           
          University.  During law school, and for a time afterward,                   
          Feinstein worked at an accounting firm.  He then joined a                   
          business management company, Vincent Andrews, Inc. (VAI).  VAI              
          managed the finances of people primarily in the entertainment and           
          theatrical industry.  Feinstein specialized in tax matters and              
          budgeting at VAI.  He and Alter met in 1969 through a VAI client,           
          Bill Cullen, who at the time also was represented by Alter in a             
          tax matter.  Feinstein subsequently joined Alter, LeFevre                   
          sometime in 1969.6                                                          
               Feinstein continued to advise persons regarding financial              
          and tax matters at Alter, LeFevre.  The firm provided a variety             

          6    At trial, Feinstein recalled that at the time he joined                
          Alter, LeFevre, the name of the firm was Pross, Halpern, Smith.             
          Alter's posttrial brief indicates that the firm's name at that              
          time was Pross, Smith, Halpern & LeFevre.                                   







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