CGF Industries, Inc. and Subsidiaries - Page 18




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          The following is a summary of Lincoln's distribution activity and            
          the corresponding contribution amounts paid by Lincoln's share-              
          holders for their remainder interests in the Lincoln Partner-                
          ships:                                                                       






























               11(...continued)                                                        
          before declaring a $1,100,000 dividend on June 1, 1988, Lincoln              
          made two more capital withdrawals totaling $10 million, one on               
          May 6, 1988, in the amount of $5 million, and the other on May               
          17, 1988, also of $5 million.  On Oct. 31, 1988, the same day                
          that Lincoln paid a $5,500,000 dividend to its shareholders,                 
          another $1,305,000 withdrawal was charged to Lincoln's capital               
          account with Net Venture.                                                    


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