13D Filing: Steel Partners and Babcock & Wilcox Enterprises Inc (BW)

Executive Officers and Directors
of Steel Partners Ltd.

¹ As of the close of business on the date hereof, Jack L. Howard directly owned 25,000 Shares and may be deemed to beneficially own an additional 25,000 Shares directly owned by EMH Howard, LLC (“EMH”), an affiliate of Mr. Howard, constituting in the aggregate less than 1% of the Shares outstanding. The aggregate purchase price of the Shares owned directly by Mr. Howard is approximately $102,680, including brokerage commissions. Such Shares were acquired with the personal funds of Mr. Howard. The aggregate purchase price of the Shares owned directly by EMH is approximately $102,680, including brokerage commissions. Such Shares were acquired with the working capital of EMH. Mr. Howard has or may be deemed to have the sole power to vote and dispose of all such Shares and the right to receive, or the power to direct the receipt of dividends from, or proceeds from the sale of, all such Shares.