THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

Sequa Corporation (SQAA)

3/31/2006 Proxy Information

The Sequa Corporation Master Trust for participating pension plans (the ŇTrustÓ) is a limited partner in Cortec Group Fund II, L.P. of which Mr. R. Scott Schafler, a former director of the Company, is a principal. The Trust has committed an aggregate of $2.0 million to this fund. The TrustŐs current investment value represents less than 1% of the total assets of the Trust as of December 31, 2005.

4/1/2005 Proxy Information

Alex Alexander, brother of Norman E. Alexander (Executive Chairman and a director of the Company), was available during the first quarter of 2004 to perform sales and marketing services for After Six, Inc. (a subsidiary of the Company) for which he was compensated $15,125.61 plus certain employee benefits. This arrangement commenced in 1994 and ended effective April 1, 2004.

The Sequa Corporation Master Trust for participating pension plans (the ŇTrustÓ) is a limited partner in Apollo Investment Funds, L.P., of which Mr. Leon Black, a former director of the Company, is a general partner. The Trust has committed an aggregate of $12.5 million to these funds. The TrustŐs capital contributions represent approximately 3.30% of the total assets of the Trust as of December 31, 2004.

The Trust is a limited partner in Cortec Group Fund II, L.P. of which Mr. R. Scott Schafler, a director of the Company, is a principal. The Trust has committed an aggregate of $2.0 million to this fund. The TrustŐs capital contributions to date represent less than 1% of the total assets of the Trust as of December 31, 2004.

3/30/2004 Proxy Information

Alex Alexander, brother of Norman E. Alexander (Chairman, Chief Executive Officer and a director of the Company), is available to perform sales and marketing services for After Six, Inc. (a subsidiary of the Company). He is compensated at an annual rate of $86,635 plus certain employee benefits. This arrangement commenced in 1994, and the aggregate cost to the Company of such payments and benefits in 2003 was $100,595.

The Sequa Corporation Master Trust for participating pension plans (the ŇTrustÓ) is a limited partner in Apollo Investment Funds, L.P., of which Mr. Leon Black, a director of the Company, is a general partner. The Trust has committed an aggregate of $12.5 million to these funds, approximately 91.1% of which had been invested by December 31, 2003. The balance could be called by Apollo Investment Funds, L. P. for investment during 2004 or thereafter. The TrustŐs capital contributions to date and unfunded commitments represent approximately 3.8% of the total assets of the Trust.

The Trust is a limited partner in Cortec Group Fund II, L.P. of which Mr. R. Scott Schafler, a director of the Company, is a principal. The Trust has committed an aggregate of $2 million to this fund, all of which had been invested by December 31, 2003. The TrustŐs capital contributions to date represent less than 1% of the total assets of the Trust. Mr. Schafler is the Managing Member of Cortec Management (II), L.L.C., which is the managing general partner of Cortec Group Fund II, L.P., an investment limited partnership. On February 4, 2002, New Decor Holdings, Inc. and its wholly-owned subsidiary Decor Gravure Corporation, portfolio investments of Cortec Group Fund II, L.P., for which Mr. Schafler served as a director and/or executive officer until October 2001, filed voluntary petitions under Chapter 11 of the Bankruptcy Code, 11 U.S.C. ¤¤ 1101 et seq.

3/31/2003 Proxy Information

Alex Alexander, brother of Norman E. Alexander (Chairman, Chief Executive Officer and a director of the Company), is available to perform sales and marketing services for After Six Inc. (a subsidiary of the Company). He is compensated at an annual rate of $85,000 plus certain employee benefits. This arrangement commenced in 1994, and the aggregate cost to the Company of such payments and benefits in 2002 was $96,093.

The Sequa Corporation Master Trust for participating pension plans (the "Trust") is a limited partner in Apollo Investment Funds, L.P., of which Mr. Leon Black, a director of the Company, is a general partner. The Trust has committed an aggregate of $12.5 million to these funds, approximately 90% of which had been invested by December 31, 2002. The balance could be called by Apollo Investment Funds, L. P. for investment during 2003 or thereafter. The Trust's capital contributions to date and unfunded commitments represent approximately 5.98% of the total assets of the Trust.

The Trust is a limited partner in Cortec Group Fund II, L.P. of which Mr. R. Scott Schafler, a director of the Company, is a principal. The Trust has committed an aggregate of $2 million to this fund, approximately 100% of which had been invested by December 31, 2002. The Trust's capital contributions to date represent less than 1% of the total assets of the Trust.