        Burton Kanter and Solomon Weisgal serving as so-
           called “financial engineers” for Satcorp and its
           existing operating companies and other projects it
           may undertake. The scope of involvement will be
           principally planning and structuring of
           transactions for financings for Satcorp, its
           operating companies and its future projects. It
           is intendedof the Bea Ritch Trusts.

Exhs. 135, 9187, 9269, 9270, 9271.     The original and additional

beneficiaries of each of the Bea Ritch Trusts are set forth in

detail in appendix 17.   Kanter was the trustee for each of the 60

additional trusts which became the beneficiaries of the Bea Ritch

Trusts.   Exhs. 9187, 9269, 9270, 9271.

     No evidence was introduced at trial as to terms of, or the

identity of the beneficiaries of, the 60 additional trusts that

became beneficiaries of the Bea Ritch Trusts.    No evidence was

introduced at trial as to how the 60 trusts were appointed

beneficiaries of the Bea Ritch Trusts.
                 