Estate of Anna Mirowski, Deceased, Ginat W. Mirowski and Ariella Rosengard, Personal Representatives - Page 14




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          daughters.  Mr. Silver’s August 31, 2000 letter stated in perti-            
          nent part:                                                                  
                    Re:  Financial and Tax Planning                                   
               Dear Anna:                                                             
                    In accordance with my recent telephone discussion                 
               with your daughter Ginat and my earlier discussion with                
               your daughter Ariella, we have prepared drafts of two                  
               documents for your review and consideration in connec-                 
               tion with financial and tax planning on behalf of you                  
               and your family as follows:                                            
                         1.   Articles of Organization of Mirowski                    
                              Family Ventures, L.L.C.                                 
                         2.   Operating Agreement of Mirowski Family                  
                              Ventures, L.L.C.                                        
                    By copy of this letter we are forwarding copies of                
               these documents to each of your daughters for their                    
               review.  After such documents have been reviewed we                    
               will be pleased to answer any questions or make such                   
               modifications you may request thereto.                                 
               Ms. Mirowski often waited until her family was together in             
          order to have family discussions regarding any important deci-              
          sions.  The next time the family planned to be together after               
          having received Mr. Silver’s August 31, 2000 letter and the draft           
          articles of organization and the draft operating agreement for an           
          LLC was in August 2001.  The family planned a meeting with Mr.              
          Silver at that time, at which he was to explain Ms. Mirowski’s              
          plans.                                                                      
               In January 2001, Ms. Mirowski took a trip to France to visit           
          her sister who had been hit by an automobile.  During that trip,            
          Ms. Mirowski wore tight shoes that caused a blister on her foot.            






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