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                                     APPENDIX B                                       
                            Lincoln Partnership #1, L.P.                              
                     Type of Interest                   Contribution                  
        Partnership Interest A                                                        
        Georgia L. Johnson Revocable Trust               $2,444                       
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         1,500,000                    
        Partnership Interest B--Remainder                                             
        Georgia L. Johnson Trust Number Four             2,441                        
        Georgia L. Johnson Revocable Trust               938,739                      
                            Lincoln Partnership #2, L.P.                              
        Partnership Interest A                                                        
        Lincoln Family Trust Number Two                  2,444                        
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         1,500,000                    
        Partnership Interest B--Remainder                                             
        Edward M. Lincoln Revocable Trust                117,647                      
        Edward M. Lincoln Trust Number Two               235,295                      
        Edward M. Lincoln Trust Number Three             235,295                      
        Edward M. Lincoln Trust Number Seven             117,647                      
        Lincoln Family Trust Number Two                  235,295                      
                            Lincoln Partnership #3, L.P.                              
        Partnership Interest A                                                        
        Margaret L. Donlan Trust Number Four             2,444                        
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         1,500,000                    
        Partnership Interest B--Remainder                                             
        Margaret L. Donlan Revocable Trust               739,782                      
        Margaret L. Donlan Trust Number Five             201,397                      
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