Bruce and Lois Zenkel, et al. - Page 14

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          examination for that year.  Since early 1966, Becker has                    
          practiced as a C.P.A. exclusively in the tax area.  From 1964               
          until 1972 he worked for the accounting firm of Touche, Ross &              
          Co., and in 1972 he joined the accounting firm of Richard A.                
          Eisner & Co. as the partner in charge of the tax department.  In            
          1977, Becker founded Becker Co.                                             
               Becker had considerable experience involving tax shelter               
          transactions before he organized the SAB Recycling Partnerships.            
          He prepared opinions regarding tax shelters' economic and tax               
          projections, advised individuals and companies with respect to              
          investments in tax shelters, lectured extensively about tax                 
          shelter investments generally, and lectured and published with              
          respect to leveraged tax shelters.  Becker described a leveraged            
          tax shelter as "a transaction where [the ratio of] the effective            
          [tax] writeoff, which includes the value of the tax credit, * * *           
          [to the amount invested] exceeds one to one."  Becker Co.                   
          specialized in tax-advantaged investments.  From 1980 to 1982,              
          approximately 60 percent of the work done by Becker Co. involved            
          tax sheltered and private investments.  Becker has owned minority           
          interests in general partners of numerous limited partnerships.             
          Prior to organizing the SAB Recycling Partnerships, Becker owned            
          5 percent of the general partner of partnerships involved in                
          approximately 14 transactions concerning river transportation               
          (such as barges, tow boats, and grain elevators).                           






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