Estate of Anna Mirowski, Deceased, Ginat W. Mirowski and Ariella Rosengard, Personal Representatives - Page 23




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               On September 5, 2001, Ms. Mirowski made another bona fide,             
          arm’s-length transfer (Ms. Mirowski’s September 5, 2001 transfer)           
          to MFV of certain property consisting of securities with an                 
          aggregate value of $60,578,298.08 that she held in Ms. Mirowski’s           
          Goldman Sachs account.14  Ms. Mirowski authorized Goldman Sachs             
          to effect Ms. Mirowski’s September 5, 2001 transfer by transfer-            
          ring securities valued at $60,578,298.08 from Ms. Mirowski’s                
          Goldman Sachs account to another account established at Goldman             
          Sachs in the name of MFV (MFV’s Goldman Sachs account).  After              
          Ms. Mirowski’s September 5, 2001 transfer, Ms. Mirowski continued           
          to hold a 100-percent interest in MFV.                                      
               On September 6 and 7, 2001, Ms. Mirowski made additional               
          bona fide, arm’s-length transfers (Ms. Mirowski’s September 6 and           
          7, 2001 transfers) to MFV of certain property consisting of                 
          securities and cash with an aggregate value of $1,525,008.80 that           
          she held in Ms. Mirowski’s Goldman Sachs account.  Ms. Mirowski’s           
          September 6 and 7, 2001 transfers were effected by Goldman Sachs            
          in the same manner in which that firm effected Ms. Mirowski’s               
          September 5, 2001 transfer.  After Ms. Mirowski’s September 6 and           
          7 transfers, Ms. Mirowski continued to hold a 100-percent inter-            
          est in MFV.  (We shall refer collectively to Ms. Mirowski’s                 
          September 1, 2001 transfer, Ms. Mirowski’s September 5, 2001                


               14As of Sept. 1, 2001, Ms. Mirowski’s Goldman Sachs account            
          had a total value of $72,965,935.71.                                        





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