James T. Sinyard and Monique T. Sinyard - Page 5

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                    After considering these various matters, the Steering             
               Committee has unanimously recommended to their fellow                  
               plaintiffs that attorney's fees, sanctions, costs and                  
               disbursements and similar awards which are not                         
               individualized to any particular plaintiff should be awarded           
               equally on a pro rata basis to every plaintiff.  For                   
               example, if the plaintiffs collectively receive a $3,200,000           
               award for attorney's fees for prevailing in the action, then           
               each individual plaintiff would be entitled to $100,000 of             
               that award.                                                            

               During pendency of the Glass and Stephens class actions,               
          Winthrop and Weinstine mailed routine billings to class members.            
          These billings detailed the nature of out-of-pocket legal                   
          expenses incurred.                                                          
               The amount of out-of-pocket expenses that, during the                  
          litigation, were billed, charged to, and paid by individual class           
          plaintiffs varied depending on, among other things, financial               
          circumstances of the individual plaintiffs.                                 
               During pendency of the class actions, petitioner paid $4,050           
          to Winthrop and Weinstine in reimbursement of out-of-pocket                 
          expenses incurred by Winthrop and Weinstine.                                
               On or about April 16, 1990, a motion by the U.S. Equal                 
          Employment Opportunity Commission (EEOC) to intervene in the                
          Glass and Stephens class actions was granted.  Therein, EEOC                
          sought a permanent injunction against IDS to prohibit IDS from              
          engaging in any further discrimination against its employees on             
          the basis of age.  The EEOC also sought an order requiring IDS to           
          institute and carry out policies, practices, and programs to                






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