
<PAGE>

                            EXHIBIT B

              IDENTIFICATION AND CLASSIFICATION OF
            SUBSIDIARY WHICH ACQUIRED SECURITY BEING
           REPORTED ON BY THE PARENT HOLDING COMPANIES



     IA, a registered investment adviser, acquired "beneficial ownership" of 
the securities being reported on as a result of its discretionary authority 
to acquire, dispose and (with respect to certain of such securities) vote the 
securities being reported on.  Pursuant to Rule 13d-1(b)(ii)(G) of the 
Securities Exchange Act of 1934, as amended, a parent holding company may 
file a statement on Schedule 13G.  Under a series of SEC no-action letters, 
including the letter issued to WARREN BUFFET AND BERKSHIRE HATHAWAY, INC. 
(available December 5, 1986), the SEC allowed individuals to file Schedule 
13G, if such individuals controlled corporations that either were eligible to 
file Schedule 13G or directly or indirectly controlled entities eligible to 
file Schedule 13G reports.  As an individual and an entity, respectively, 
ultimately controlling an entity qualified to file Schedule 13G, Shareholder 
and Corporate G.P. should be treated as "parent holding companies" and given 
the benefit of the Schedule 13G reporting regime to report their indirect 
beneficial ownership in such shares.


                       Page 12 of 13 pages

