Estate of Romine C. Hogard, Deceased, James C. Elliott, Personal Representative, and Bill F. Stewart, Personal Representative, and Wanda L. Hogard, et al. - Page 10

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          percent interest in Jefferson Recycling Associates, both of which           
          leased Sentinel recyclers.  Both Ulanoff and Burnstein's opinions           
          are included in all offering memoranda involving the recyclers.             
          Taggart and other members of the law firm of Windels, Marx,                 
          Davies & Ives prepared the offering memorandum, tax opinion, and            
          other legal documents for the initial Plastics Recycling                    
          partnership, Clearwater, and 16 other Plastics Recycling                    
          partnerships.  Taggart was the head of the tax department of                
          Windels, Marx, Davies & Ives and taught tax law as an adjunct               
          professor at New York University (NYU) Law School.  Taggart had             
          previously been employed by the U.S. Department of the Treasury             
          and as a full-time faculty member of NYU Law School.  Taggart               
          owned a 6.66-percent interest in a second-tier Plastics Recycling           
          partnership.                                                                
               Samuel L. Winer (Winer) is the general partner of Esplanade            
          and Southeast.  Aside from being the general partner of Esplanade           
          and Southeast, Winer is also an investment banker and financial             
          consultant with offices in Clearwater, Florida.  He is also the             
          general partner in other plastics recycling limited partnerships            
          including Clearwater, Poly Reclamation Associates, and Sunbelt              
          Partnership Group.  For his services to Esplanade and Southeast,            
          Winer received $60,000 from each partnership out of the proceeds            
          of the Esplanade and Southeast private offerings.                           







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