Alain and Monique Massot - Page 8




                                                - 8 -                                                  
            The Negotiations                                                                           
                  Petitioner engaged counsel both in the United States and                             
            France for advice as to his legal rights as a consequence of his                           
            employment termination.  His French attorney advised him that under                        
            French law, in order to obtain recovery against Millipore, he would                        
            have to institute a suit in France against Millipore, S.A. (French                         
            law prohibited abusive dismissal or termination without cause, and                         
            provided for compensatory damages for emotional distress,                                  
            indignity, humiliation, and injury to reputation.  Such damages                            
            were not taxable under French law.) Petitioner’s French counsel                            
            informed petitioner that he had a bona fide claim under French law.                        
                  Additionally, petitioner was informed that potentially he had                        
            legal rights under a French collective bargaining agreement                                
            governing Millipore, S.A.’s managers and engineers (“convention                            
            collective Ing�nieurs et Cadres de la M�tallurgie”), which applied                         
            to Millipore employees in France as well as those transferred to                           
            the United States.                                                                         
                  Petitioner’s U.S. counsel informed petitioner that he had                            
            several possible causes of action under Massachusetts law,                                 
            including invasion of privacy, defamation, negligent and                                   
            intentional infliction of emotional distress, and negligent firing.                        
                  On October 2, 1992, petitioner’s U.S. counsel wrote Mr.                              
            Gilmartin formally rejecting Millipore’s termination offer, as set                         
            forth in Mr. Gilmartin’s September 22, 1992, letter.  In the                               






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