New Orleans Louisiana Saints, Limited Partnership, Benson Football, Inc. Tax Matters Partner - Page 17

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          remit to the partnership on a monthly basis all rental receipts             
          collected in the preceding month in respect of existing box                 
          suites.4  The Revised Lease, by amendment to Article 8 of the               
          1975 Lease, requires FML to pay the partnership on a monthly                
          basis an amount equal to all receipts paid to FML in the                    
          preceding month with respect to sales of food, beverages,                   
          novelties, and other merchandise concessions sold in the                    
          Superdome during a Saints home game.  By further amendment to               
          Article 8, the Revised Lease requires FML to remit to the                   
          partnership on a monthly basis an amount equal to the receipts              
          collected in the preceding month in respect of any advertising at           
          the Superdome.  The Revised Lease further amends Article 8 and              
          requires FML to pay the partnership on a monthly basis an amount            
          equal to gross receipts collected in the preceding month in                 
          respect of parking at the Superdome during the Saints' home                 
          games.  The Revised Lease also amends Article 8 and requires FML            
          to remit to the partnership on a monthly basis an amount equal to           
          FML's receipts collected in the preceding month in respect of               
          dues and other membership fees paid by members of the Superdome's           
          "Stadium Club," and receipts attributable to guided tours of the            
          Superdome.  The Revised Lease also requires FML to pay the                  
          partnership on a monthly basis a sum equal to 50 percent of the             



               4This amendment also granted both FML and petitioner certain           
          other rights with respect to box suites.                                    




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