CGF Industries, Inc. and Subsidiaries - Page 4




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          Shareholder                         Ownership Percentage                    
          Diana C. Broze Revocable Trust                    18.258%                   
          H. Bernerd Fink Revocable Trust                    2.305                    
          Marcia F. Anderson Revocable Trust                 2.784                    
          Ruth G. Fink Revocable Trust                      38.893                    
          Curmudgeon Revocable Trust,                                                 
          Bruce G. Cochener, sole beneficiary            17.749                       
          Bruce G. Cochener Trust Number One                 0.925                    
          Caroline A. Cochener Revocable Trust              17.255                    
          Bruce M. Bolene Revocable Trust                    0.490                    
          Joaquin Mason Trust Number One                     0.416                    
          BENECO, Inc., Bruce M. Bolene                                               
          Revocable Trust, sole shareholder               0.925                       
          Total                                     100.000                           
          During July 1988, the directors of CGF were the following                   
          individuals:                                                                
          H. Bernerd Fink, chairman                                                   
          Ruth G. Fink                                                                
          Marcia F. Anderson                                                          
          Diana C. Broze                                                              
          Caroline A. Cochener                                                        
          Bruce G. Cochener                                                           
          Ruth G. Fink also served as president of CGF in July 1988.2                 
          Background of Lincoln                                                       
               Lincoln, a Kansas corporation since 1972, maintains its                
          principal offices in Lincoln, Nebraska.  It is a family-owned               
          corporation; most of its stock is held by trusts for the benefit            
          of members of that family.  It has been engaged, directly and               


               2The relationships among CGF Industries, Inc. (CGF), and its           
          shareholder—family trusts and their beneficiaries are shown by              
          the following:  The children of Ruth G. Fink, president of CGF              
          during July 1988, are Bruce G. Cochener, Diana C. Broze, and                
          Caroline A. Cochener.  Each, including their mother, has a trust            
          (or, in some cases, multiple trusts) in his or her name, with               
          family members, within the meaning of sec. 318(a)(1)(A), as bene-           
          ficiaries of the trusts.  There are also trusts in the names of             
          Ruth G. Fink's husband (H. Bernerd Fink), stepdaughter (Marcia F.           
          Anderson), and grandchild (Joaquin D. Mason).                               

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