Our Services

1. Our Services SUBTITLE

2. WHAT WE DO From diversity to globalization, from innovation to stewardship, discover our unique stories and how we believe businesses can interact with their stakeholders. ACCOUNTING, AUDITING AND ASSURANCE TAX SERVICES ADVISORY CONSULTING

3. CONSULTING CAPABILITIES MAZARS USA SERVICES GOVERNANCE, RISK & COMPLIANCE • Internal Audit • IT Audit • System and Organization Controls - (SOC Reports) • Financial Services Regulatory Compliance ATTEST • Audit • Reviews • Compilations • Reporting on Controls of Service Organizations • Reconciliation Projects • SEC Filings • International Needs (inbound, outbound and IFRS) • Special Purpose Reports FINANCIAL ADVISORY SERVICES • Transaction Advisory • Business Valuation • Forensic Accounting/Litigation Support • Lender Services AOS MANAGEMENT & TECHNOLOGY • Bookkeeping • Financial statements Preparation • Outsourcing Services • Tax Advice and Compliance • Consulting Services • Strategy Development & Execution • Human Capital & Organizational Change Leadership • Operational Improvement • Organizational Resilience • Technology Enablement TAX CYBERSECURITY • Compliance • Tax Reporting & Withholding • FATCA • SALT • GAAP / IFRS Disclosure • Cost Segregation • Trust and Estate Planning • High Net Worth Services • Personal Financial Planning • Pension, Benefits & Compensation • Corporate Structuring • International Tax • FBAR Reporting • Transfer Pricing • Cybersecurity Advisory • Cybersecurity Managed Services HEALTHCARE • Payer-Provider Advisory • Revenue Cycle • Healthcare Regulatory Compliance • Healthcare Operational Performance Improvement

4. Audit, Assurance and Accounting Audits of Financial Statements Our experts work closely with clients to develop service plans intended to produce an efficient and cost-effective audit. As our planning progresses, we provide lists of information to be supplied by you and a timetable for delivery of that information, minimizing disruption of your daily routine. Whenever possible, we request that information and schedules be provided in electronic formats for greater ease of process. Our experience has shown that the use of electronic tools greatly enhance our ability to complete services efficiently and effectively, while providing useful information to our clients. Agreed-Upon Procedures Engagements Where a client and/or a specified third party require financial information or an assertion of management to be independently verified, we can assist with the performance of an agreed-upon procedures engagement. At the end of such an engagement, a report of findings is issued. Compilations and Reviews of Financial Statements Where an audit may not be necessary, Mazars can assist by performing a review of your financial statements and providing a limited form of assurance as to whether any material modifications should be made in order for them to be presented in accordance with Generally Accepted Accounting Principles (GAAP) or another comprehensive basis of accounting. Based on our understanding of your business and industry, we perform inquiry and analytical procedures to obtain a reasonable basis to express such limited assurance. Mazars can also assist by compiling your information in the form of financial statements, without undertaking to offer any assurance on them or by assisting with the preparation of management-only financial statements designed exclusively for internal use. Our tailored engagements provide you with more efficient and cost-effective operations

5. A Focused Approach to Accounting Mazars conducts timely and efficient audits. We develop a tailored program for each client that enhances financial reporting efficiency, allowing us to focus on those areas of greatest risk in the audit process. Our increased emphasis on risk, as well as the understanding we gain of the client organization, leads to higher quality audits and contributes to better business practices. By encouraging innovation and critical thinking in our audits we provide more value-oriented and useful information for our clients. We consistently apply the concept of materiality, which reduces time spent in less significant audit areas, so that we can devote more effort to significant analytical procedures during all phases of the audit and continuously assess audit risks and materiality levels. We leverage any existing policies, procedures and systems, enabling us to implement streamlined audit testing and procedures. Engagement Efficiency The professional expertise and passion for client service of our highly-skilled staff reduces the learning curve for new engagements. Using advanced planning techniques, we are able to specifically identify required schedules and analyses, prioritize requests and stagger due dates to make better use of our clients’ time and resources, so that there is minimal disruption in their daily operations. Our efficiency program incorporates the following practices: Controlled costs Streamlined processes Greater focus on and early detection of accounting and auditing issues Effective results We adhere to the highest professional standards and bring to each assignment time-tested, rigorous, and cost-effective methods and procedures. The right accounting firm helps you in achieving your business and reporting objectives Our accounting services include: • Audit and assurance services • Financial statement reviews and compilations • Agreed-upon procedures • Accounting services • Internal controls • SSAE 16 Reviews • IFRS compliance and advisory • SEC compliance • Forecasting and projections

6. Audit Timeline FOCUS ON PEOPLE, PROCESS & CONTROLS WRAP UP MEETING DESIGN AUDIT PLAN PERFORM RISK ASSESSMENT PERFORM AUDIT Interview key management Internal & external risks are evaluated Focus on significant risk areas IT environment included in assessment Complete fieldwork Resolve open items Submit report to quality control Discuss audit findings and recommendations with management Determine materiality Prioritize based on risk and materiality Complete audit assessment Make sample selections Interim testing Exit meeting with audit committee/ board of directors Roundtable discussion Obtain signed management representative letter Obtain attorney confirmations Issuance of report

7. AOS Services • Tax Services • Advice and Compliance • Tax compliance • Transfer pricing study • Tax structuring (choice of entity form, state taxation, etc.) • Sales And Local Tax (SALT) • International tax • Outsourcing Services • Client Accounting Department • Bookkeeping (transaction recording, maintaining all books and records) • Bill pay • Daily, monthly, quarterly and annual reporting • Group reporting • Reconciliation work • Payroll preparation • Financial Statement Preparation • Review • Annual accounts preparation (management reports, compilation and review reports) • Periodic management accounts preparation AOS • Consulting Services • Interim Finance Support • Reinforcement of accounting team with temporary professionals with relevant experience and competencies (short or long-term) • Supporting your bookkeeping staff (including training and assistance)

8. International experience Global Experience INTERNATIONAL APPROACH INTERNATIONAL KNOWLEDGE INTERNATIONAL NETWORK Our expertise lies in serving international clients, and most of the companies we assist are subsidiaries of foreign companies. Our team has global experience, drawn from a range of countries. This understanding of multiple jurisdictions and worldwide accounting regimes creates value for your organization. • Extensive knowledge of different international accounting systems • Knowledge of tax system • Keen awareness of cultural differences • 100% in-bound International Group • International Team: English, French, Chinese, Russian, Indian, Japanese • A integrated relationship with global Mazars Group

9. BENEFITS OF OUTSOURCING FLEXIBILITY IN RESOURCING & SKILLS and CONTINUITY OF SERVICES CONTROL OF CAPITAL COSTS SERVICE QUALITY & ACESS TO EXPERT ADVICE RISK REDUCTION INCREASED EFFICIENCY CONTINUITY OF SERVICE FOCUS ON CORE BUSINESS DELIVER PROFESSIONALISM Cost-cutting may not be the only reason to outsource, but it’s certainly a major factor. Outsourcing converts fixed costs into variable costs. You will always have consistent service quality and delivery both in your home country and overseas are important. With finite resources, you need to ensure that your staff is prioritizing activities that will make the greatest difference to your business. You need peace of mind that penalties will not be incurred for non-compliance with filing deadlines or changes in regulation. As businesses grow, systems and processes may no longer be effective. We offer a professional and accountable service tailored to specific needs of the business. The absence or departure of a member of staff may be problematic. Outsourcing to an external supplier guarantees continuity of service. Standardizing processes in non-core areas enhances productivity and increases profits. You may need additional resources or a specific skillset. For example, the absence or departure of a member of staff. Outsourcing to an external supplier guarantees continuity of service. CLIENT

10. Representative Clients Luxury Goods IT Pharmaceutical Finance Wine & Spirits Publishing / Advertising

11. Our Employee Benefits Group professionals understand that, as costs associated with benefits rise, our clients continue to seek out ways to provide their employees with a plan that offers the greatest coverage in the most cost-effective manner. Complex government regulation and constantly-changing legislation make employee benefits plan administration a complicated and time-consuming function within any organization. Backed by years of hands-on experience providing companies with tailored plan blueprints and assistance with plan execution, we work closely with our clients to streamline the entire benefits process, from integration after a merger or acquisition to plan design and ongoing administration. Employee benefits group There are many factors to consider when putting an employee benefits plan in place and when maintaining that plan over time. 11

12. Employee Benefits Group [OLDER MATERIAL UNDER REVISION] Assurance Services Defined benefit pension plans Defined contribution pension plans Multi-employer plans and participating employers 403 (b) plans Health and welfare plans Employee stock ownership plans Tax Services Representation under IRS or DOL audit Expertise in dealing with governmental voluntary compliance programs Preparation of Form 5500 and Summary Annual Report Preparation of Form 990 Consulting Services Design and assist with compliance of non-qualified Deferred Compensation and Executive Compensation Plans IRC 409a Restricted Stock Incentive and non-statutory stock option plans Stock appreciation rights and phantom stock plans Prepare plan documents for Defined Benefit, Defined Contribution and Cafeteria Plans Submit plan documents to the IRS for qualified retirement plans Possess the credentials and experience to respond to virtually any technical inquiry in benefit plan areas Discuss and analyse objectives, economics, demographics and investment approach – provide analyses of plan designs as directed by management Review annual compliance tests Evaluate health insurance plan options and opportunities Mergers & acquisitions specialized services

13. consulting Services Mazars’ Consulting practice offers a powerful set of service offerings designed to help our clients transform their business, execute more effectively, and protect their assets in a dynamic market and regulatory landscape. Our professionals provide a unique combination of foresight, experience, and hands-on execution to assist you in achieving your goals and deliver long-term success. Protect your Assets Execute more Effectively Transform your Business Helping you to take control of your strategic and organizational needs. Helping you to improve your business operations. Helping you to achieve more by offering strategic solutions to help you obtain the right control level and decrease risk. • Human Capital and Change Management • Target Operating Models • Operational Excellence • Technology Enablement • Strategic Sourcing and Logistics • Data Quality and Business Intelligence • Governance, Risk and Compliance • Organizational Resilience • Cybersecurity and Data Privacy Specialty Industry Groups Insurance Health Care Services Banking Public Sector Life Sciences

14. consulting Services Mazars’ Consulting helps you transform your business by meeting strategic and organizational goals. Transform your Business Strategy Facilitation

15. consulting Services Mazars’ Consulting practice helps you to execute more effectively and improve business operations. Execute more Effectively

16. consulting Services Mazars’ Consulting practice helps you to protect your assets by offering strategic solutions to help you obtain the right level of control and decrease risk. Protect your Assets

17. Governance, Risk and Compliance (GRC) Services The increasingly regulated business environment in the United States and internationally, requires companies to demonstrate their honesty, transparency, ethical behavior and long-term sustainability, as well as identify and manage risks. Mazars’ Governance, Risk and Compliance offers a broad spectrum of solutions and expertise across industries to help businesses succeed in a dynamic market and regulatory environment. Protect your Assets

18. Governance, Risk and Compliance (GRC) Services SPECIALTY INDUSTRY SOLUTIONS Mazars USA’s team of experts successfully addresses the corporate governance, risk management and internal audit requirements for a range of entities, applying practical, effective solutions to specific regulated industries. Protect your Assets

19. Cybersecurity services TECHNICAL PERSPECTIVE Managing cyber risk to enable your business Mazars USA’s professionals have extensive experience helping organizations understand and manage their cyber risk. We know how to deliver cybersecurity services to different stakeholders who hold varying roles within an organization. MANAGEMENT PERSPECTIVE Our professionals can assess current cyber risks, advise on cybersecurity architecture and operations, improve organizational resilience, and help achieve cost-effective compliance with security standards and regulations. Protect your Assets From a management perspective, we can help develop a cyber risk management strategy that is aligned with organizational considerations and supports cyber risk discussions with the Board and Audit Committee.

20. Mazars recognizes the incredible potential of blockchain technology and cryptoassets to transform the way businesses have operated for centuries. The Mazars Digital Asset Group was formed with the mission to help organizations navigate the complex accounting, tax and audit issues related to digital assets, distributed ledger technologies and token sales. Our committed professionals, both in the US and globally, offer specialized services to address regulatory and compliance risks relating to this emerging asset class. And, through our contributions to industry leading panel discussions, webinars and articles we ensure that you remain informed with timely and relevant advice in this fast paced environment. With the increased scrutiny on digital currencies, financial institutions continue to assess their BSA/AML and sanctions compliance program in light of the evolving regulatory framework. Our professionals have extensive experience working with domestic and foreign financial institutions on all components of their compliance program and can assess your preparedness with respect to existing digital currency regulations. Digital asset Services GROUP Transform the way businesses have operated for centuries

21. DIGITAL ASSET SERVICES Our committed professionals offer specialized services to address regulatory and compliance risks relating to this emerging asset class.

22. CONSULTING SPECIALTY INDUSTRY SERVICES

23. Insurance Services The insurance industry is a core focus of Mazars’ Financial Services Group. Our insurance group provides audit, tax, and consulting services to U.S. and international property & casualty companies, life & health companies, reinsurers, captives, MGAs, MGUs, TPAs, policy holders, and regulators. The breadth and depth of our industry experience – together with our prominent international presence – provides clients with superb service and expertise. Our client base includes both life and health and property and casualty companies, ranging in size from start-ups to some of the largest multinational insurers.

24. BANKING SERVICES The banking sector is currently undergoing significant changes and market conditions in which financial institutions will have to focus on fundamental balance sheet management, technological disruption, data protection, and innovative approaches to capturing funding and profitability. Regulators are creating enormous pressures and demands for management and board members, while they strive to meet the expectations of customers and shareholders for service, transparency, ROI, and remain compliant. Mazars is a trusted advisor for the banking industry. Our seasoned professionals across the Mazars Group have years of industry experience helping global financial centers navigate through the web of regulatory, economic, and accounting landscapes. Mazars provides insight on key developments and emerging trends to help you stay in control and ahead of risk in the following key business areas: Our Services Include:

25. Life sciences Organizations across the Life Sciences industry are faced with a continuously evolving set of challenges –uncertain regulatory waters, volatile pipelines, emerging technologies, and increased competition – which threaten their ability to succeed. Failure to respond to these challenges can impact a company’s operational excellence, risk profile, bottom line, and even their license to operate. Mazars’ Life Sciences group provides services that help our clients innovate, grow, and deliver life-changing solutions

26. Healthcare service offering As a leading change facilitator in this era of sweeping healthcare reform, the Mazars Healthcare Consulting Group offers healthcare payors and providers a powerful combination of service and results-oriented strategy to help them meet their business goals, overcome challenges, and improve performance. With decades of experience in the healthcare industry, we provide timely, valuable information and insights into policies, best practices and industry developments. Navigate and implement state and federal regulations by increasing awareness and reducing risk Regulatory Compliance Improve top line revenue through strategic market alliances and innovative reimbursement methodologies Managed Care Enhance security and significantly increase savings through the use of appropriate technologies Information Technology Drive bottom line revenue improvement to help meet increasing demands and lower margins Revenue Cycle Deliver efficiencies by transforming process, people and technology to guarantee success Performance Improvement Advanced analytics for critical decision making Data Analytics Provide market-based reviews and feedback to address issues before a transaction is finalized Due Diligence

27. Starting and growing a business presents a range of challenges for an entrepreneur. In today’s demanding market conditions, entrepreneurs need experienced advisors who add value and deliver a strategic advantage to their business. Offering a third-party solution for accounting, tax, and consulting services, our professionals work with you, ensuring that together solutions are crafted which generate a high return on investment for your business. Mazars clients gain access not only to our comprehensive resources but also to our centers of influence in the local and global marketplace. entrepreneurial services The Mazars’ Entrepreneurial Services Group understands the business concerns entrepreneurs encounter and offers focused insights to help you thrive across different stages of the business cycle.

28. Entrepreneurial Services Group SERVICES Consulting Services Accounting Services • Reviews and Comps • Audits • Write-ups including bookkeeping • Reconciliation Projects • QuickBooks Training and Implementation • Estate and Trust Reconciliation • Outsourcing Services • Succession Planning • Estate Planning • M&A Transactions • International • Bank Financing • HR & Placement Services • Forensic & Litigation Support • Cost Segregation • Supply Chain • Business Valuation • Business & Operating Consulting “ We have enjoyed a long and productive relationship with Mazars and look forward to continuing as a client for years to come Tax Services Our individual service offerings focus on creating wealth for our clients’ businesses – both personally and generationally. Co-Managing Partner Greenbaum Rowe Smith & Davis LLP “ • Compliance • Advisory (SALT, R&D, DPAD) • Payroll taxes • Commercial rent tax • Tax planning • Sales Tax

29. Entrepreneurial Services Group OUR EXPERTISE The Entrepreneurial Services Group has significant strengths and resources in the following industries: Healthcare Professional Services Manufacturing & Distribution Real Estate Financial Services Technology, Media & Communication Not-for-Profits Our typical clientele includes physicians, law firms, insurance agents, single- and multi-location manufacturers and processors, wholesale distributors and real estate – including owners, operators and developers. By offering tailored solutions for your company and industry-specific expertise, the Entrepreneurial Services Group can help you overcome obstacles and focus on the most important thing—running your business. The Entrepreneurial Services Group will build a trusted relationship with you by functioning as reliable business advisors who can provide visionary, value-added services throughout your organization.

30. Financial Advisory Services Our Financial Advisory Services Group provides a full complement of services to corporations, entrepreneurs, private equity groups, investors, lenders and attorneys. • Business Valuation Advisory Services • Transaction Services • Forensic Accounting & Dispute Resolution Services • M&A Tax Advisory Services • Corporate Advisory & Restructuring Services • Services to Lenders • Financial Advisory Services

31. Transaction Services When considering a merger or acquisition, many questions come to mind: A merger or acquisition can deeply impact your business. Timely advice is critical to maximize value, mitigate risk and make the right investment decisions. Mazars’ dedicated team has the insight and experience to guide you at all stages of your transactions. We tailor our approach and team membership to the specific needs of each deal, based on technical excellence and industry expertise. Our goal is to help you make the right decision and form a long-lasting relationship with you so that we can grow together. Defining Factors of Our Approach Fluid Diligence Through Partner Involvement Your key contact will be a partner who provides hands-on involvement throughout the due diligence process. Responsiveness Deals are fast-paced and our dedicated transaction services team more than keeps up, providing timely communication focused on key risks and potential adjustments to purchase price. Tailored Solutions and Industry Expertise We tailor our approach to the unique needs of each deal, assembling a team with specific knowledge of your sector. Mid-Market Experience We understand the nuances of the middle market, which often requires a more hands-on approach. Our experience enables us to develop both operational and financial reporting recommendations that add real value to both the target and the investor. Does the business have the cash flow to support my deal? Will the business model work and will it be sustainable? How accurate are the numbers and assumptions being provided to me?

32. Transaction Services In Transactions, We: Gain a thorough understanding of the target and its business model with a robust analysis of the target’s historical performance. Perform a critical analysis of the target’s financial projections and their underlying assumptions. Identify potential deal breakers or key risks relating to the target business and the transaction. Evaluate the terms of the deal with an analysis of the financial drivers that directly impact the purchase price. Identify the optimal tax structure of the deal. Assist in drafting the financial implications of the purchase agreement and assess their implementation post-acquisition. Identify improvements to internal controls, systems and personnel organization. Assess potential departures from US GAAP and, if necessary, differences between US GAAP and IFRS. Perform IT due diligence assessments and post-transaction systems implementation. Perform valuation services, including purchase price allocation. Prepare the opening balance sheet and determine post-closing purchase price adjustments. Timely advice maximizes value and mitigates risk, helping you to make the right investment decisions.

33. Transaction Services SELL-SIDE POST-TRANSACTION POST-INTEGRATION BUY-SIDE • Understanding the financial, legal and tax information • Analysing historical profitability • Ensuring reliability of forecasts (cash, future profitability, etc.) • Identifying the necessary guarantees and securing the financial terms of contracts • Identifying operational, product & distribution synergies • Assessing and navigating regulatory concerns and approvals • Integration planning • Forecasting & modelling • Quality of earnings reports • Early-stage identification of risk areas in the light of an envisioned sale • Accelerating and securing the sale process • Producing high-quality financial information as required • Securing the financial terms of contracts • Segmentation planning • Service agreement development • Advising during the final determination of the price (mechanical adjustments, earn-outs, etc.) • Implementing guarantees • Post transaction balance sheet audit • Assisting in case of disputes (arbitration, expert review) • Operational and financial integration • Interim financial reporting • Change management • Systems and data conversion • Financial restructuring and refinancing • Working capital management • Operational restructuring • Monitoring of forecasted benefits • Documenting policies and procedures • Training • Outsourcing services

34. Selected Transaction Advisory Services credentials by industry Food & Beverage Food & Beverage Chemical Chemical Other Other Other Other Other Other Sell-side due diligence procedures for Sell-side due diligence procedures for Sell-side due diligence procedures for Assistance with the acquisition of HEADWATERS TECHNOLOGY INNOVATION Assistance with the acquisition of Assistance with the acquisition of CGM Inc. Assistance with the merger of its North American activities with Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of 2017 2017 2017 2017 2018 2018 2018 2018 2018 2017 2017 2018 Manufacturing & Distribution

35. Selected Transaction Advisory Services credentials by industry Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of 2018 2018 2018 2018 2018 2018 Business Services

36. Selected Transaction Advisory Services credentials by industry Lezen Acquisition Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with investment in Assistance with the acquisition of 2017 2017 2017 2017 2018 2016 2017 2017 2018 2018 Media & Information

37. Selected Transaction Advisory Services credentials by industry Assistance with the acquisition of Assistance with the divestment in Assistance with the investment in Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with investment in Assistance with the acquisition of Assistance with the acquisition of certain assets Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of Assistance with the acquisition of 2018 2018 2016 2016 2017 2016 2017 2017 2018 2016 2015 2015 2018 2015 Software / Technology

38. Selected Transaction Advisory Services credentials by industry Consumer products Food & Beverage Energy Healthcare Assistance with the acquisition of certain assets of Assistance with the acquisition of Alta Bicycle share Assistance with the acquisition of Assistance with the acquisition of Assistance with investment in EEM World Advised joint venture arrangement with the Digital Energy division of Assistance with the acquisition of numerous anesthesiologist practices Assistance with the investment in Assistance with the acquisition of 2014 2015 2016 2014 2014 2014 2015 2014 2014 2016 Sports, Leisure & Entertainment Other Industries Lifestyle Assistance with the acquisition of

39. Business Valuation Advisory Services(“BVAS”) Mazars’ Business Valuation Advisory Services Practice has extensive nationwide experience in valuing, modeling and analyzing business interests utilizing the most current methodologies, fulfilling the complex requirements for both: Financial reporting under the Financial Accounting Standards Board and the International Accounting Standards Board Internal Revenue Service and other taxing authorities Properly substantiating the value of a business enterprise, tangible or intangible assets, and financial instruments has become more challenging due to changing market conditions and regulatory requirements for financial and tax reporting. Our valuations opinions are prepared such that they are fully defensible to withstand the scrutiny of various regulatory bodies. We provide public companies and closely-held businesses with valuation advisory services covering business enterprises, intangible assets, common and preferred stock and other securities, in addition to partnership interests, private debt instruments, options, warrants and other derivative products. When a company requires an objective and independent valuation, Mazars USA is looked upon as a trusted advisor. Our professionals are members of the leading industry organizations including: The American Institute of Certified Public Accountants (AICPA) The American Society of Appraisers (ASA) The Appraisal Institute (AI) The National Association of Certified Valuation Analysts (NACVA) The CFA Institute Our work product meets standards set by the ASA, USPAP, NACVA, AICPA, and the Internal Revenue Service, and can withstand third-party challenges in litigation, tax and financial reporting audits. Your Trusted Advisor

40. Business Valuation Advisory Services (“BVAS”) – at a glance Tax Related Valuations • Equity Compensation under IRC 409(A) • Purchase price allocation under IRC 1060 and 338 • Estate and Gift tax • Charitable contributions • Net Operating Loss Limitations • Corporate Reorganizations and restructuring • S-Corp Conversions and built-in gains • Fairness Opinions • Solvency Opinions • Merger and Acquisition Advisory –independent valuations • Valuations for Debt or • Equity Financing • Succession Planning • ESOP valuation • Valuation of complex capital structures • Monte Carlo simulations and forecasting • Valuation of intangibles • Valuation modeling and financial analysis Transaction Advisory Financial Reporting • Purchase price allocations (ASC 805) • Portfolio valuations for Private Equity Funds (ASC 820) • Equity Based compensation and stock options (ASC 718) • Goodwill Impairment (ASC 350) • Audit Assist – review of third-party specialist • Fresh-Start Accounting • Phantom stock and incentive stock valuation Real Estate Appraisal • Commercial; Industrial; and multi-family • Private equity • Portfolio valuations • Litigation – Expert • Testimony • Eminent domain • Financial reporting Litigation • Divorce • Shareholder and Partner • Disputes • Expert Testimony • Bankruptcy and Solvency issues

41. Services to lenders We provide a full range of tailored services to lenders, taking into account the special needs of the industry. Making credit decisions and monitoring your customers’ financial and operational performance are more important than ever. Commercial banks, asset-based lenders, factors, hedge funds and private equity firms can all safeguard themselves with due diligence when structuring new loans, evaluating the existing loan portfolio, or when DIP financing and workout arrangements are needed. Mazars focus is to gain an understanding of the borrower and the lender’s collateral through analytical analysis, transaction testing, and management inquiries. We are committed to a quick turnaround time and fast deployment of professionals for immediate assistance.

42. Forensic accounting and dispute resolution services Fraud and Financial Investigations Insurance Claims Anti-Bribery and Anti-Corruption Practices Economic Damage Analyses Matrimonial and Family Law Related Services Litigation and Trial Support Shareholder and Partnership Disputes Settlement Planning (Financial and Tax) Our global forensic and investigation services provides a full compliment of services to attorneys, lenders, investors, and company owners. Our team of professionals have extensive experience providing high-quality, timely and cost-effective investigations, advice and expert reports on a wide variety of financial and accountancy matters in the following areas:

43. Corporate advisory and Restructuring As economic uncertainty continues to affect the viability of businesses, organizations are increasingly challenged to improve their financial performance and restore corporate value. Our Bankruptcy and Restructuring experts work hand-in-hand with you to solve your complex business and financial issues by implementing focused and achievable strategies. Comprised of highly talented, credentialed professionals with a wide range of backgrounds including CIRAs, CTPs, ASAs, CPAs, CFEs, MBAs and JDs, our team employs a practical, results-oriented approach to help you address financial challenges. Our industry experience across a wide range of industries allows us to quickly mobilize a multifunctional team best suited to meet your business needs. • Turnaround business plan development and review • Evaluate operational and financial issues causing underperformance • Evaluate management team and their ability to implement turnaround plans • Develop complex financial models connected to key business performance drivers • Prepare detailed 13-week cash flow projections • Assess business sale prospects and identify potential strategic and financial buyers • Prepare distressed business valuation reports based on recent distressed sales in and out of bankruptcy • Assist management and investment bankers in 363 sale processes • Management and oversight on the liquidation process • Assist counsel and management in bankruptcy filing and reorganization: • Accounting and financial information requirements; • Bankruptcy Court and SEC reporting; • Hands-on assistance to CFO and finance department; and • Expert witness testimony experience: valuation, financial analysis, forensic accounting

44. Private equity advisory services Mazars USA’s Private Equity professionals understand the private equity environment and have extensive experience and resources to guide you with all facets of accounting or tax services, transaction support and financing. We have expertise in a wide array of industries, giving us the specialized insight required to serve the unique needs of our various portfolio company clients. As your trusted advisor, our benefits for you are based on: Fluid Diligence Approach Through Partner Involvement Our comprehensive suite of services is designed to assist private equity firms in maximizing the value of their investments. These Services Include: Responsiveness Tailored Solutions and Industry Expertise Mid-Market Experience

45. Our Fund Relationships

46. Private client services Our Private Client Services (PCS) Group possesses the resources, experience and global expertise to provide a full range of services tailored exclusively to high-net-worth individuals, closely-held business owners and their families. Our focus is on taking care of you. We do this with a coordinated approach that ensures there will always be someone to work with you in a proactive, integrated and high-touch manner. By building a close, trusted relationship with you and your family, we develop a deep understanding of your situation and create comprehensive services that help you meet your goals - now and in the future. Our highly personalized tax and financial planning services are founded on consistent, hands-on service to our distinguished clients. We help you preserve and grow your wealth with a set of specialized tools that are configured to fit your unique situation. We cater to the exclusive and diverse requirements of clients with substantial wealth by: Assigning an experienced and technically skilled staff of specialists who understand the full history and intricate nuances of your financial situation. Offering customized financial solutions to meet the precise personal and business challenges you face. Helping you identify goals and opportunities to plan appropriately for the future. Delivering responsiveness, confidentiality and integrity to continue your legacy of financial success - generation to generation.

47. Private client Services Highly personalized solutions to help meet financial and personal goals Insurance and Investment Advisory Services * Estate, Gift, Trust and Charitable Planning Compensation and Benefit Services Cash Flow, Education and Retirement Expatriate Compliance and Planning Tax Services Mazars offers a combination of sophisticated tax planning, consulting and compliance services with our signature high level of personal attention. * We can assist with these through our RIA or working with your existing advisors.

48. Private Client Tax Services Mazars offers a combination of sophisticated tax planning, consulting and compliance services, with our signature high level of personal attention. Gaining an understanding of your unique needs allows us to focus on uncovering opportunities for tax savings so that you can concentrate on building, protecting, and preserving your wealth. Any effective wealth or strategy must consider the impact of taxes.

49. Private Client financial planning & advisory Services We work as a key member of your team of professional advisors to address all areas of your financial planning needs. Many clients call upon us to assist them with estate, gift, trust, and charitable planning. We are available to review any existing wills and established trusts to ensure that your estate’s administration is taken care of and that these important items are up to date and in accordance with both your wishes and any eventuality that may occur. Estate, Gift, Trust & Charitable Planning Gift and Estate Strategies (Succession Planning and Wealth Transfer) Document Review (Wills, Trusts, DPOA) Philanthropic Strategies (Foundations, CRATS, CRUTS, CLTS) Legacy Planning and Elder Care Planning Asset Protection Estate Administration and Fiduciary Accountings Entrepreneurial Business Services Assist with Start-Up Activities (Formation, SS-4, S Elections) Set Up Accounting Systems (Training, Implementation) Outsourcing Functions (G/L, A/P, A/R, Payroll, QuickBooks) Accounting Assistance and Oversight (Audits, Reviews, Compilations) Compensation and Benefit Services Qualified Retirement Plan Strategies Deferred Compensation Strategies Equity Based Compensation (NQOs/ISOs) Cash Flow, Education and Retirement Cash Flow Analysis (Including Retirement Simulations) Education and Event Funding (529 Plans, Real Estate Purchase) Financing Strategies (Personal Mortgages, Business Loans) Insurance Advisory Services* Needs Analysis and Evaluation Coverage Consulting Services/Sophisticated Strategies Product Options (Life, Health, Dbl, Group, LTC) Investment Advisory Services * Asset Allocation and Strategic Planning Manager/Fund Selection and Evaluation Monitoring and Reporting * Through our RIA, or working with your existing advisors.

50. Private Client Services SPECIALTY AREAS WOMEN FAMILY OFFICE SERVICES EXECUTIVES NEXTGEN ATHLETES AND ENTERTAINERS ATTORNEYS GLOBAL CITIZENS / MOBILITY MATRIMONIAL PLANNING 50