Robert D. and Patricia K. Kaliban, et al. - Page 12

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            understood that Hirshfield had previously done business with                              
            Winer and thought well of him.  Alter read the Poly Reclamation                           
            offering memorandum and attended some meetings with other                                 
            partners who were considering an investment in the Plastics                               
            Recycling transactions, including Hirshfield, Dan Carroll                                 
            (Carroll), Joseph Ferraro (Ferraro), Lonn Trost (Trost), and Alan                         
            Parker (Parker), a tax partner at Shea & Gould.  He understood                            
            that Carroll had a background in engineering, and that Ferraro,                           
            who at the time represented British Petroleum, had worked at a                            
            plastics company for one or more summers during 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 Law School.  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 was employed by                          
            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                           

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