Investment Research Associates - Page 329




                                       - 39 -                                         
                              Original                 Additional                     
          Trust Name          Beneficiaries            Beneficiaries                  
          BK Children's       Burton, Naomi and        JSK 1st Trust #1               
          Trust               all of the children      JSK 2d Trust #1                
                              of the Grantor's         JSK 3d Trust #1                
                              son living from                                         
                              time to time                                            
          BK Descendant's     Burton, Naomi and        JSK 1st Trust #2               
          Trust               all of the               JSK 2d Trust #2                
                              descendants of the       JSK 3d Trust #2                
                              of the Grantor's son                                    
                              living from time to                                     
                              time                                                    
          BK Grandchildren's Burton, Naomi and         JSK 1st Trust #3               
          Trust               Burton's Grand-          JSK 2d Trust #3                
                              children living          JSK 3d Trust #3                
                              from time to time                                       
          Lillian Trust       Burton, Naomi and        JSK 2d Trust #20               
                              Lillian Walker           JSK 3d Trust #20               
          J-1 Wife's Trust    Burton, Joel's Wife      JSK 1st Trust #6               
                              and the children of      JSK 2d Trust #6                
                              Carl I. Kanter           JSK 3d Trust #6                
                              living from time                                        
                              to time                                                 
          J-2 Husband's       Burton, Janis'           JSK 1st Trust #7               
          Trust               husband and the          JSK 2d Trust #7                
                              children of              JSK 3d Trust #7                
                              Aloysius B. and                                         
                              Helen M. Osowski                                        
          J-3 Wife's Trust    Burton, Joshua's         JSK 1st Trust #8               
                              wife and Ruth &          JSK 2d Trust #8                
                              Philip Loshin            JSK 3d Trust #8                
               Solomon Weisgal (Weisgal), an accountant and a longtime                
          friend and business associate of Kanter, has been the sole named            
          trustee of the Bea Ritch Trusts since 1969.  As trustee of the              
          Bea Ritch Trusts, Weisgal had broad power either to accumulate              
          the Bea Ritch Trusts' income or to distribute (i.e., sprinkle)              
          the trusts' income and assets among all or any of the trusts'               
          beneficiaries in a manner he deemed appropriate.  Weisgal did not           







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Last modified: May 25, 2011