Estate of Wayne C. Bongard, Deceased, James A. Bernards, Personal Representative - Page 35

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          Bernards resigned as trustee of ISA Trust, leaving Mr. Welter as            
          sole trustee.                                                               
               ISA Trust made six distributions between April 22, 1991, and           
          December 30, 1994.  Each distribution was preceded by decedent’s            
          requesting the trustee or trustees to consider making the                   
          distribution.  After each distribution, an entry was made in                
          Empak’s stock register recording ISA Trust’s distribution of                
          Empak shares to a particular beneficiary.  Empak and the named              
          distributee would enter into a stock redemption agreement at                
          approximately the same time as the distribution.  The stock                 
          redemption agreements provided for Empak to redeem the                      
          distributed shares if the distributee was willing.                          
               The first distribution occurred on April 22, 1991.  ISA                
          Trust distributed 150 shares of Empak stock to Mark Bongard, who            
          then caused Empak to redeem the shares on May 1, 1991, for                  
          $40,000, which he used to purchase a home.  The second                      
          distribution of 180 shares of Empak stock occurred on August 31,            
          1992.  Beth Akerberg was the recipient of this distribution,                
          which was shortly followed by a redemption of the shares by Empak           
          in exchange for a 90-day note.  On February 1, 1994, ISA Trust              
          distributed 250 shares of Empak stock to Lynn Zupan.  On the same           
          day, Empak redeemed the 250 shares from Lynn Zupan.  Empak paid a           
          portion of the redemption proceeds directly to a third party who            
          had performed home improvement work on Lynn Zupan’s home.  The              






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