FAS 141 (R) and FAS 160 Update

John is a partner with the National Professional Services Group of PricewaterhouseCoopers, Florham Park, NJ. He has followed the FASB and IASB deliberations on business combinations and is a leader in the Firm's thought-leaderships efforts in this area. Previously, John spent more than 25 years serving public and large private manufacturing companies as an audit partner. John is a graduate of Providence College, with a BS in AccountingPreviously, John was in the Consumer and Industrial Products & Services industry group. He has spent more than 25 years serving public and large private manufacturing companies, including many with international operations. Additionally, he has served as a regional technical consultant and SEC review partner. John also serves as the Northeast Regional ERISA Benefit Specialist Technical Review Partner. He is a Certified Public Accountant and is licensed to practice in Connecticut, Florida, Indiana, Iowa, Massachusetts, New Jersey, New York, North Carolina and Rhode Island. Industry and Community Involvement- American Institute of Certified Public Accountants, Member - Connecticut Society of Certified Public Accountants, Member - The Connecticut Forum, Treasurer - National Multiple Sclerosis Society Greater Connecticut Chapter, Board of TrusteesEducation Providence College, BS in Accounting

Mr. Nicholas is a principal and the national leader of the Business Valuation practice of Deloitte Financial Advisory Services LLP. He has more than 25 years of experience in providing valuation and financial valuation consulting services worldwide for the purposes of accounting, tax planning, financing, bankruptcy, litigation, mergers and acquisitions, and investment. Mr. Nicholas has particular experience in the valuation of intellectual property (i.e., patents, proprietary technology, trademarks, trade names, customer intangibles, copyrights, agreements, etc.).Mr. Nicholas has extensive experience serving national and multinational companies such as financial services, manufacturing, media/entertainment, natural resources, consumer businesses, technology and life sciences, among others.Additionally, Mr. Nicholas has supervised large, complex multidiscipline (real estate, machinery and equipment, and financial) valuation engagements and has performed several transfer pricing studies for multinational corporations.He has testified as a valuation expert on business enterprises and intellectual property in various courts of law (including bankruptcy court) and has extensive experience in dealing with the IRS, SEC and other regulatory and tax authorities worldwide on valuation issues.Professional Affiliations - New York State Society of CPAs, Associate MemberPublications and Presentations Mr. Nicholas has authored numerous articles and served as a source for top tier media outlets, trade journals and local publications on a variety of topics, including but not limited to: mergers & acquisitions, emerging markets and valuation, valuing media and entertainment assets, SFAS 141 R, SFAS 157, and SFAS 123 R. - Authored the article,

Bill has spent his entire 38 years with Crowe Chizek serving its financial institutions and business valuation clientele in an audit, tax, valuation and financial advisory capacity. He has helped institutions structure management or investor group buyouts, purchase or merge with other institutions and has assisted in the sale of institutions. He has helped de novo institutions assemble business plans, prepare financial and capital needs projections and obtain regulatory approvals.Bill is a 1970 graduate of Indiana University, Bloomington with a B.S. degree in Accounting. He is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society. Bill was one of the first group of CPA