Leon M. and Mary K. Jaroff - Page 10

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          secretary, and director.  During the years in issue, Tucker and             
          Leicht also worked at Becker Co.  Tucker was vice president.                
          Each owned approximately 5 to 7 percent of the stock of Becker              
          Co.  SAB Management did not engage in any business before                   
          becoming involved with the SAB Recycling Partnerships. With                 
          respect to each of the Partnerships, a private placement                    
          memorandum was distributed to potential limited partners.                   
          Reports by F & G Corp.'s evaluators, Dr. Stanley M. Ulanoff                 
          (Ulanoff), a marketing consultant, and Dr. Samuel Z. Burstein               
          (Burstein), a mathematics professor, were appended to the                   
          offering memoranda.  Ulanoff owns a 1.27-percent interest in                
          Plymouth Equipment Associates and a 4.37-percent interest in                
          Taylor Recycling Associates, partnerships that leased Sentinel              
          recyclers.  Burstein owns a 2.605-percent interest in Empire                
          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 for SAB Recovery and SAB Reclamation            
          state that the general partner will receive fees from those                 
          partnerships in the respective amounts of $97,800 and $110,000.             
          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 Schedules K-1 for           
          all of the SAB Recycling Partnerships and received fees for those           




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