Donald N. and Rosemarie F. Merino - Page 10

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          maintained the following office address with Raymond Grant                  
          (Grant), the sole owner and president of ECI Corp.:                         
                              Grant/Roberts                                           
                              Investment Banking                                      
                              Tax Sheltered Investments                               
                              745 Fifth Avenue, Suite 410                             
                              New York, New York  10022                               
          Grant was instrumental in the hiring of Ulanoff as an evaluator             
          of the Plastics Recycling transactions.  The two had met on a               
          cruise.  Roberts and Grant together have been general partners in           
          other investments.                                                          
               Prior to the Northeast transactions, Roberts and Grant were            
          clients of the accounting firm H. W. Freedman & Co. (Freedman &             
          Co.).  Harris W. Freedman (Freedman), a certified public                    
          accountant (C.P.A.) and the named partner in Freedman & Co., was            
          the president and chairman of the board of F & G Corp.  He also             
          owned 94 percent of a Sentinel EPE recycler.  Freedman & Co.                
          prepared the partnership returns for ECI Corp., F & G Corp., and            
          Northeast.  It also provided tax services to John D. Bambara                
          (Bambara).  Bambara is the 100-percent owner of FMEC Corp., as              
          well as its president, treasurer, clerk, and director.  He, his             
          wife, and his daughter also owned directly or indirectly 100                
          percent of the stock of PI.                                                 
          D.  Petitioners and Their Introduction to Northeast Resource                
          Recovery Associates                                                         
               Petitioners resided in Tenafly, New Jersey, at the time                
          their petition was filed.  Hereafter, reference to petitioner in            
          the singular denotes Donald N. Merino.                                      



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