CMA Consolidated, Inc. & Subsidiaries, Inc. - Page 57

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               Freedman was a longtime employee of Mallin and performed               
          administrative and office work for Mallin.  During 1980, acting             
          upon Mallin’s advice, Freedman invested $2,500 to acquire                   
          Jenrich.  Mallin was instrumental in bringing about Jenrich’s and           
          Freedman’s involvement in the foregoing transaction.  Mallin                
          advised Freedman to cause Jenrich to enter into that transaction            
          and the equipment leaseback from CAP (described below in step 3).           
          Mallin negotiated those transactions for Freedman with Jenrich              
          and CAP.  Freedman discussed those transactions with Mallin, but            
          not with Klein, the managing general partner of CAP who rented              
          space in Mallin’s office.  Freedman eventually disposed of her              
          interest in Jenrich for $5,000 during 2000 when she sold her                
          Jenrich stock to an associate of Mallin.  Freedman received                 
          $40,000 in compensation as an officer of Jenrich from 1993                  
          through 2003.                                                               
               3.  Also on August 31, 1995, CAP leased back from Jenrich              
          the Shared and K-Mart equipment pursuant to the over lease                  
          wraparound lease covering the existing K-Mart and Shared end-user           
          leases and the master lease for the K-Mart and Shared end-user              
          lease equipment.  In exchange, CAP received the right to CFX                
          Financial’s master lease rental payments on that equipment.  The            
          over lease agreement provided for lease periods of the K-Mart and           
          Shared end-user lease equipment that coincided with and ended at            
          the same times as the master lease for the K-Mart and Shared                






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