James T. Sinyard and Monique T. Sinyard - Page 14

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          current and former employees of IDS who did not join were                   
          notified that they were not entitled to share in any recovery.              
               Petitioner asserts that the attorney's fees were not awarded           
          to him personally, but rather that they were awarded directly to            
          Winthrop and Weinstine.  Petitioner points to the fact that                 
          Winthrop and Weinstine was the sole payee on the $23,783,333                
          check that included the portion of the funds recovered allocable            
          to attorney's fees, and petitioner argues that under ADEA an                
          award of attorney's fees is authorized directly to the                      
          plaintiffs' attorneys.                                                      
               We note that the $23,783,333 check included the $12,616,666            
          portion of the award allocated to tort damages awarded to the               
          class action plaintiffs and that the total amount of this check             
          was deposited into a trust account in favor of the class action             
          plaintiffs.  Presumably, if the class action plaintiffs had no              
          interest in the portion of the funds allocable to attorney's                
          fees, two checks would have been requested, and each check would            
          have been deposited into separate accounts -- one for the class             
          action plaintiffs in the amount of $12,616,666 representing the             
          tort damages received and one for Winthrop and Weinstine in the             
          amount of $11,166,666 representing the attorney's fees.                     
               The relevant documentation in the Glass and Stephens class             
          action lawsuits against IDS repeatedly acknowledges that                    
          attorney's fees would be owed by the class plaintiffs and that              






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