Estate of Sarah H. Newman, Deceased, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor - Page 4

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               or group of us now or in the future will be entitled;                  
               and                                                                    
                    6) to employ, hire, retain and contract for                       
               attorneys, architects, contractors, clerks, laborers                   
               and others, to remove them and/or appoint others in                    
               their place and to pay such persons fees, wages,                       
               salaries, expenses and other remuneration as he/she                    
               shall deem proper.                                                     

          The power of attorney also provided a clause which ratified                 
          Mark's actions in carrying out the powers granted above:                    

                    Each of us further gives and grants to said                       
               Attorney-In-Fact full power and authority to do and                    
               perform every act necessary and proper to be done in                   
               the exercise of any of the foregoing powers as fully as                
               either of us might or could do if personally present                   
               hereby ratifying and confirming all that said Attorney-                
               In-Fact shall lawfully do or cause to be done for us.                  

          Finally, the power of attorney granted to Mark was not to be                
          changed orally.  No reference to making gifts is contained in               
          this document.                                                              
               From December 15, 1989, until her death, decedent maintained           
          checking account No. 05-011258-6 with Columbia First Bank (CFB).            
          Decedent maintained this account solely in her name until                   
          sometime between September 14 and October 14, 1992, when Mark's             
          name was added to the account.  The following checks drawn on               
          this account are relevant to the issue in this case:                        










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