and worked under
                                -63-

the direction of Meyers.    When Meyers left TACI, Kanter briefly

served as acting president of TACI and, thereafter, Gallenberger

became TACI’s president from 1985 through 1988.

     TACI employed several other clerical assistants,

bookkeepers, and accountants, including Lisa Klopman Shanker

(Shanker, Transcr. at 998), Sharon Bayers (Bayers, Transcr. at

1005-1006), Rosemary Snedden (Bayers, Transcr. at 1010), Rosaline

Weiss (Weiss, Transcr. at 796), Phyllis Dassinger (Dassinger,

Transcr. at 629-630), and Kim Moxely Roehn (Roehn, Transcr. at

967-968).

     Kanter sometimes instructed Meyers, Gallenberger, and other

TACI staff on how a particular transaction should be recorded,

wherecame into

existence in 1989 until the time Gallenberger purchased the stock

of PSAC from the ARO Trust in 1990, PSAC borrowed over $100,000

from BWK and THC to pay its employees’ salaries.     Gallenberger,

Transcr. at 1980-1982, 1987, 2041.      BWK lent the money to PSAC

either directly or through the TACI Special E Account.

Gallenberger, Transcr. at 1983-1984.

     Beyond 1990, PSAC did not generate enough fees to cover its

operational costs, continued to operate at a loss, and borrowed

money from BWK.   Gallenberger, Transcr. at 1985-1986.    At the

time the record in these cases was closed, PSAC had not repaid

the loans from BWK.    Id.   When borrowing money, Gallenberger

either contacted Kanter about the loan or