Herbert V. Kohler, Jr., et al. - Page 4

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          DeYoung Kohler, and Natalie A. Black resided in Kohler,                     
          Wisconsin, at the time they filed their petitions.  Frederic was            
          domiciled in Wisconsin when he died, and his estate was probated            
          in Wisconsin Circuit Court, Sheboygan County, Wisconsin.                    
          The Kohler Company and the Kohler Family                                    
               Kohler is a well-known international manufacturer of                   
          plumbing products, cabinetry, tile, home furnishings, generators,           
          engines, transfer switches, and switchgear, and also owns and               
          operates hospitality and real estate businesses.  Kohler has been           
          a private company, predominantly owned by the Kohler family,                
          since its founding in 1887.  Many Kohler family members are                 
          Kohler employees.                                                           
               Petitioners Herbert V. Kohler, Jr. (Herbert) and Ruth                  
          DeYoung Kohler (Ruth), as well as the late Frederic C. Kohler               
          (Frederic), are the children of Herbert V. Kohler, Sr. and the              
          grandchildren of the founder of Kohler, John Michael Kohler.                
          Herbert has worked at Kohler almost all of his life, beginning by           
          rotating through the manufacturing divisions during the summers             
          when he was in his late teens and early twenties.  Herbert has              
          been the chairman and chief executive of Kohler since 1972 and              
          president since 1974.  Ruth, who is Herbert and Frederic’s                  
          sister, was never an employee, director, or officer of Kohler and           
          was not involved in company management at any time.                         







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