CBIZ Inc.

Steven L. Gerard was elected by the Board to serve as its Chairman in October, 2002. He was appointed Chief Executive Officer and Director in October, 2000. Mr. Gerard was Chairman and CEO of Great Point Capital, Inc., a provider of operational and advisory services from 1997 to October 2000. From 1991 to 1997, he was Chairman and CEO of Triangle Wire & Cable, Inc. and its successor Ocean View Capital, Inc. Mr. Gerard s prior experience includes 16 years with Citibank, N.A. in various senior corporate finance and banking positions. Further, Mr. Gerard served seven years with the American Stock Exchange, where he last served as Vice President of the Securities Division. Mr. Gerard also serves on the Boards of Directors of Lennar Corporation and Joy Global, Inc.

JEROME P. GRISKO, Jr. has served as President and Chief Operating Officer of CBIZ since February 2000. Mr. Grisko joined CBIZ as Vice President, Mergers & Acquisitions in September 1998 and was promoted to Senior Vice President, Mergers & Acquisitions and Legal Affairs in December of 1998. Prior to joining CBIZ, Mr. Grisko was associated with the law firm of Baker & Hostetler LLP, where he practiced from September 1987 until September 1998, serving as a partner of such firm from January 1995 to September 1998. While at Baker & Hostetler, Mr. Grisko concentrated his practice in the area of mergers, acquisitions and divestitures.

Mark M. Waxman has over twenty-five years experience in marketing and branding. Prior to joining CBIZ, he was CEO/Creative Director of one of Silicon Valley s most well-known advertising agencies, Carter Waxman. Most recently, he was a founding partner of SK Consulting (acquired by CBIZ in 1998) providing strategic marketing and branding services to a wide range of companies and industries. Mr. Waxman has been a featured marketing columnist and contributor to many business and trade publications, and currently serves as the Chairman of the Board of Artsopolis.com as well as on the Board of Trustees of the Montalvo Center for the Arts, the West Valley Mission Foundation, and Catholic Charities, and he recently served as the Chairman of the Board of the Silicon Valley Chamber of Commerce.

WARE H. GROVE has served as Senior Vice President and Chief Financial Officer of CBIZ since December 2000. Before joining CBIZ, Mr. Grove served as Senior Vice President and Chief Financial Officer of Bridgestreet Accommodations, Inc., which he joined in early 2000 to restructure financing, develop strategic operating alternatives, and assist with merger negotiations. Prior to joining Bridgestreet, Mr. Grove served for three years as Vice President and Chief Financial Officer of Lesco, Inc. Since beginning his career in corporate finance in 1972, Mr. Grove has held various financial positions with large companies representing a variety of industries, including Revco D.S., Inc., Computerland/Vanstar, Manville Corporation, The Upjohn Company, and First of America Bank. Mr. Grove served on the Board of Directors for Applica, Inc. (NYSE: APN) from September 2004 through January 2007.

Leonard Miller has served as CBIZ Financial Services Practice Head since November 2000 and was appointed Senior Vice President in February 2002. Mr. Miller was the President and Director of Financial Operations for Miller Wagner & Company, Ltd. in Phoenix, Arizona for 22 years before the firm joined CBIZ and became Miller Wagner Business Services, Inc. and Miller Wagner & Company, PLLC. Mr. Miller was the Regional Managing Partner for Lester Witte and Company, and was responsible for 11 of its offices prior to co-founding Miller Wagner & Company, Ltd. With over 40 years of experience, Mr. Miller is a recognized expert in the fields of finance, real estate, general business consulting and various litigation support matters. Mr. Miller s professional affiliations include the American Institute of Certified Public Accountants, the Arizona Society of Certified Public Accountants, and the Illinois Society of Certified Public Accountants.

Robert A. O Byrne, a Senior Vice President, has an interest in a partnership that receives commissions from CBIZ that are paid to certain eligible benefits and insurance producers in accordance with a formal program to provide benefits in the event of death, disability, retirement or other termination. The program was in existence at the time CBIZ acquired the former company, of which Mr. O Byrne was an owner. The partnership received approximately $0.2 million, $0.3 million, and $0.3 million from CBIZ during the years ended December 31, 2006, 2005 and 2004, respectively.

TERESA E. BUR served as Vice President of Human Resources since January 1999 and was appointed Senior Vice President in 2006. From 1995 to 1999 Ms. Bur served as Director of Human Resources for Robert D. O'Byrne & Associates, Inc. and The Grant Nelson Group, Inc., subsidiaries of CBIZ now known as CBIZ Employee Services, Inc. Ms. Bur has over 20 years of experience in human resources and is an active member of the Greater Kansas City Chapter of The Human Resources Management Association and Society of Human Resources Management, and is certified as a Senior Professional in Human Resources.

Walter has been involved in the insurance industry for more than 40 years. He was co-founder of Buckman Van Buren, which became Posse Walsh Buckman Van Buren (PWBVB) in 1997. In 1999, CBIZ purchased PWBVB. Today he is Senior Vice President of CBIZ Plymouth Meeting, leading the CBIZ Wealth Management Group in the Philadelphia area. Mr. Van Buren has his Chartered Life Underwriter (CLU) designation and is a Series 7 and 63 Investment Registered Representative with CBIZ Financial Solutions. He provides multiple lines of coverage for his clients such as Property & Casualty and Health & Welfare. Walt currently focuses his efforts on working with affluent clients on wealth transfer planning on the sophisticated uses of life insurance, understanding the vision and values of business clients and coupling them in the design and implementation of corporate compensation & executive benefit plans and business succession plans and assisting individuals, trustees and businesses with fee based analysis of life insurance portfolios. Walt is a member of the Association of Advanced Life Underwriter. He graduated from LaSalle University with a BA in Economics.

In the capacity of VP of Client Services, Dana's primary responsibilities are client retention and functions similar to Chief Operating Officer. Dana has been employed with CBIZ since October 1987. Dana has been credited with assisting in development of all company processes including the renewal process and customized COBRA process. Dana is a resource in the development of technology and service programs offered by CBIZ. Dana's strategy for client retention includes weekly meetings with service teams to assist with negotiating with carriers on the clients behalf, assisting with overall management of client objectives. Dana is also tasked with proactively educating clients on legislative and market updates utilizing our electronic tools. She is well versed in areas of alternative funding options, plan design development, consumer driven programs and wellness programs. She is responsible for maintaining and developing our carrier relationships. Dana currently participates in many of the carrier's Advisory Committees. She is an active member of the National Association of Health Underwriters and the local chapter. She holds a Life, Health, and Accident license as well as a Fire & Allied Lines, General Casualty agent license in the states of Missouri and Illinois. She enjoys all sporting events, both spectator and participating. She enjoys being involved in charity events.

Mr. Gleespen has served as Corporate Secretary since April 2001 and General Counsel since June 2001. Mr. Gleespen is an attorney and has served as CBIZ's Vice President of Regulatory Compliance and Accountancy Compliance Officer and Technical Director since February 1998. Prior to joining CBIZ, Mr. Gleespen was an Assistant Ohio Attorney General in the Business & Government Regulation Section and the Court of Claims Defense Section from 1988 until 1998, during which time he was counsel to the Ohio Accountancy Board, the Ohio State Teachers Retirement System and represented many other state departments and agencies. Mr. Gleespen also held the post of Associate Attorney General for Pension, Disability and Annuity Plans and was the Co-Chairman of the Public Pension Plan Working Group. Mr. Gleespen is a member of the Board of Directors of the Cancer Hope Foundation and is a member of the American Society of Corporate Secretaries.

James J. McNally is a Director of CBIZ MHM, LLC., located in Plymouth Meeting, Pennsylvania. Mr. McNally is also a shareholder of Mayer Hoffman McCann P.C. an independent CPA firm. Related Experience Mr. McNally’s areas of professional experience include federal, state and local taxation, accounting and auditing, estate and financial planning, equitable distribution, forensic accounting and litigation support. Mr. McNally has been a Certified Public Accountant in Pennsylvania since 1986. Mr. McNally joined Jones, Hayward & Lenzi in 1986 as the Director of Taxation. He has been a shareholder of Jones, Hayward & Lenzi from 1990-1998 and a director of CBIZ since 1998. Prior to joining Jones Hayward & Lenzi, Mr. McNally was employed by the Internal Revenue Service as an Internal Revenue Agent and Appeals Officer from 1978-1986. Mr. McNally received his Bachelor of Science in Business Administration from The Pennsylvania State University. He also attended St. Joseph’s University in a non-degree earning curriculum. Mr. McNally has provided testimony as an expert witness in Federal Bankruptcy Court, the Federal District Court of Eastern Pennsylvania and local courts of Bucks, Chester, Delaware, Montgomery, Northampton, and Philadelphia Counties. Mr. McNally is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). Mr. McNally has been a speaker for the Pennsylvania Institute of CPA’s and Pennsylvania Bar Institute and also been a speaker for the Continuing Education Programs sponsored by Temple University Philadelphia College of Textiles & Sciences Community College of Philadelphia and the Internal Revenue Service. Education and Certifications Mr. McNally earned a Bachelor of Science Degree in Business Administration from Penn State University Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA)

John A. Lenzi, is a licensed Certified Public Accountant who practices public accounting as a Shareholder of Mayer Hoffman McCann P.C. an independent CPA Firm, where he provides audit, review and compilation services for private industry, governmental units and non-profit organizations. He is also a Director at CBIZ MHM, LLC in Plymouth Meeting, Pennsylvania where he provides management consulting services, due diligence for mergers and acquisitions, tax planning and compliance services, financial investigations, litigation support and math verifications of governmental refunding bond issues. John began his career in 1976 at a regional CPA firm. In 1982, John helped establish the CPA firm of Jones, Hayward & Lenzi, P.C., which, in 1999, became Jones, Hayward, Wielgus, McNally & Lenzi, LLC. John is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). John's community activities have included serving on the Finance Committee of Plymouth Country Club and as a Board Member of West Norriton Township Municipal and Industrial Development Authorities. He has given various presentations over the years to many civic and professional organizations. Mr. Lenzi received his Bachelor of Science in Accounting from Rider University. He has been a Certified Public Accountant in Pennsylvania since 1978. John resides in Montgomery County with his wife Barbara and their daughters Melissa and Michele.

Joseph G. Sullivan is a licensed CPA who practices accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He is also the Managing Director of the Tax & Advisory Group at CBIZ MHM, LLC. Related Experience Joseph’s areas of professional experience include federal, state and local taxation and business planning for closely-held businesses, publicly-traded and SEC-registered companies and high net worth individuals. Mr. Sullivan has been a Certified Public Accountant in Pennsylvania since 1989. Mr. Sullivan has more than 25 years of experience in all areas of taxation. Beginning his career in 1983, he served two years as a tax accountant with a national title insurance company. Thereafter, he joined a regional CPA firm and progressed in the firm to the level of Managing Tax Director. Mr . Sullivan currently manages a staff of over 30 tax professionals and coordinates tax compliance, research and planning for the firm. Along with his responsibilities for tax compliance, Mr. Sullivan provides a range of other services to both commercial and not-for-profit clients, such as strategic tax planning and research, transactional analysis for mergers and acquisitions, representation before federal, state and local tax authorities, financial planning, strategic affiliations, business valuations, FAS 109 analysis, state and local tax nexus studies, reverse sales tax audits and estate and business transition planning. A graduate of Villanova University with a Bachelors of Science in Accounting, Joseph is a member of both the American and Pennsylvania Institutes of Certified Public Accountants (AICPA, PICPA). Joe also serves on the finance committee for Country Day School of the Sacred Heart. Education and Certifications Mr. Sullivan earned a Bachelor of Science Degree in Accounting from Villanova University Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA)

M. Michael Aquino is a Director of CBIZ MHM, LLC. located in Plymouth Meeting, Pennsylvania. Mr. Aquino is also a shareholder of Mayer Hoffman McCann P.C. an independent CPA firm. Related Experience Prior to joining CBIZ, Mr. Aquino was a Director in Protiviti, Inc.’s Credit Risk Management Group. Additionally, Mr. Aquino was a Managing Director of RSM McGladrey, Inc. Lender Advisory Solutions (“RSM McGladrey”) and a partner in BDO Seidman, LLP’s Philadelphia Area Financial Services Group, servicing various financial services companies. Mr. Aquino has extensive experience in the financial services arena and experience with mortgage (all types of mortgage products), home equity, student loans, lease equipment, credit cards, tax liens and auto loan securitizations, as well as trade receivable transactions. Mr. Aquino has performed a variety of due diligence services for various commercial banks, investment banks and insurance companies in the credit risk area, especially in securitizations, financings and other transactions. Mr. Aquino has over 25 years of combined experience in public accounting and private industry. He joined BDO Seidman, LLP in 1990 after working for seven years in the banking industry, primarily as an internal audit manager/director and was promoted to Partner of Financial Services Group in thePhiladelphia office in 1998. Mr. Aquino has performed and managed audit engagements for various clients in the financial services, retail, and manufacturing and distribution industries. Additionally, Mr. Aquino has extensive SEC experience, including public offerings, private placements, debt registrations, securitizations and merger and acquisition consulting. Mr. Aquino’s background in banking varies from small local banks to publicly held multi-bank holding companies. He has worked as an internal audit manager/director for a $1 billion savings bank, as well as a $15 billion commercial bank, where his duties have included performing financial and operational audits of the bank’s subsidiaries and internal operations and conducting loan reviews of the bank’s loan portfolio (commercial and consumer). Education and Certifications Mr. Aquino received his Bachelor of Science in Accounting and Finance from LaSalle College (LaSalle University). Mr. Aquino has been a Certified Public Accountant since 1981. Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA) * Financial Manager’s Society * Institute of Internal Auditors * Asset Securitization Association

Saul V. Reibstein brings over 33 years of extensive accounting, finance and strategic management expertise for both public and private companies. Saul has extensive expertise in SEC practice, family business and the gaming industry. Saul is a licensed CPA who practices accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He is also Regional Director for CBIZ Accounting, Tax & Advisory, LLC.

Stephen K. Leff brings over 25 years of extensive accounting, finance and strategic management expertise to his clients. Steve is a licensed CPA who practices accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He is also a Managing Director and Director of Business Development for CBIZ Accounting, Tax & Advisory, LLC.

Andrew J. Malone is a licensed CPA who practices accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He is also a Director of CBIZ MHM, LLC. Related Experience As the Tax Director on the firm’s Venture Capital Practice Group, Andrew is responsible for a wide variety of clients in all aspects of their engagements, including FAS 109 calculations, accounting and tax implications for stock options, and corporate tax planning. Over the past 20 years he has served clients in various industries, which include: Life Sciences, Retail/Wholesale, Manufacturing, Sales/Distribution, Real Estate and Professional Services. In addition, Andy provides tax planning services for Corporations, “S” Corporations, and executives. Prior to joining CBIZ, Andy co-founded Leff, Malone & Company. Andy received his B.S. in Accounting from LaSalle and his Masters’ in Taxation from WidenerUniversity. A member of the American Institute of Certified Public Accountants, the Pennsylvania Institute of Certified Public Accountants, and the Montgomery County Estate Planning Council, his work has been published in numerous professional journals. He has been quoted in various newspapers and on numerous radio programs and is a frequent speaker on taxation to professional organizations and business groups, and has appeared on television to discuss tax issues. Education and Certifications Mr. Malone earned a Bachelor of Science Degree in Accounting from LaSalleUniversityand holds a Masters’ in Taxation from WidenerUniversit Professional Activities * American Instituteof Certified Public Accountants(AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA) * MontgomeryCountyEstate Planning Council

David Stagliano is based in our Philadelphia, PA office. His area of professional experience include planning and managing accounting, due diligence and audit engagements for venture-backed companies, privately held and public companies, and mergers and acquisition services. A key member of the firm’s Venture Capital Practice, David has eleven years of extensive experience in accounting system design and implementation, business and individual tax planning, He joined the organization in June 2005.

Dan Hughes is a Director of the firm and directs the firm’s Tax and Business Services Division. His involvement spans all aspects of taxation including tax planning for the firm’s high net worth clients. Under his supervision, clients are assured that CBIZ'innovative and aggressive tax team will assist them in addressing their day-to-day tax and business consulting matters. With almost 15 years of experience in accounting, Dan has developed specialization in partnerships, real estate taxation, trust taxation, stock options, estate and gift tax planning, and cost segregation studies. He also carries a significant role in client representation before the Internal Revenue Service and Arizona Department of Revenue. Dan also speaks regularly to groups of individuals regarding current tax issues. Dan is a member of the American Institute of Certified Public Accountants (AICPA) and the Arizona Society of Certified Public Accountants (ASCPA). He serves on the board of directors for the Arizona Action for Foster Children Committee and is a member of the Men’s Art Council (a support group for the Phoenix Art Museum). Dan is married and has two children. He enjoys reading and spending time with his family.

RICK L. BURDICK has served as a Director of CBIZ since October 1997, when he was elected as an independent director. On May 17, 2007, Mr. Burdick was elected by the Board to be its Lead Director, a non-officer position. Previously, in October 2002, he was elected by the Board as Vice Chairman, a non-officer position. Mr. Burdick has been a partner at the law firm of Akin Gump Strauss Hauer & Feld LLP since April 1988. Mr. Burdick serves on the Board of Directors of AutoNation, Inc.

Steve Johnston is an Audit Manager at Mayer Hoffman McCann, P.C of Northern California. His areas of audit expertise include, high-technology, manufacturing, research and development, and services industries. Steve has performed audits, reviews, compilations, and agreed-upon procedure engagements. Steve has a Bachelors degree from the University of California, Santa Barbara. He is also a member of the California Society of Certified Public Accountants, Silicon Valley San Jose Chapter.

Tricia Dittmar is an Audit Manager at Mayer Hoffman McCann, P.C. of Northern California. Tricia was most recently with a management consulting firm that advised publicly and privately held companies on a variety of complex accounting and reporting issues. She has supervised the post acquisition integration of consolidated financial statements and control processes between entities subject to the Sarbanes-Oxley Act. Tricia has extensive audit experience with not-for-profit and government organizations. Tricia has a Bachelors degree from the Northern Arizona University; Flagstaff, Arizona. She is also a member of the California Society of Certified Public Accountants, Silicon Valley San Jose Chapter.

Dave is a Shareholder and joined Mayer Hoffman McCann P.C. in 2005. After graduating from college, Dave began his career and spent nine years in public accounting with Price Waterhouse. After leaving public accounting, Dave spent seven years as a Vice President and Controller for a publicly traded company in California. Dave then spent two years as a CFO of a privately held company with sales in excess of $2 billion per year. Dave is experienced in audits of public and private companies, SEC reporting and compliance, mergers and acquisitions, initial public and secondary stock offerings, public and private debt offerings, stock compensation, system implementation management, and accounting standards adoption. Dave has significant experience working with large and small companies in the following industries: software, real estate, oil & gas, manufacturing, financial services, agriculture, hospitality and retail. Significant companies that Dave has worked with include Word Perfect, MCA Records, Universal Studios, Yosemite Park and Curry Company, LA Gear, Sun World International, Inc, Flying J Inc, Financial Corporation of America, Host Marriott and Data Broadcasting. Dave graduated with a Bachelor of Science degree in Accounting from Brigham Young University. Dave is a licensed CPA in California and Utah and is a member of the American Institute of Certified Public Accountants.

Frank Maughan serves as the SEC/Emerging Markets Practice Leader of Northern California and as a senior technical advisor to clients and professionals on accounting, auditing, reporting and SEC compliance matters. Frank has over 23 years in public accounting including 20 years with PricewaterhouseCoopers (10 years in Los Angeles and 10 years in Salt Lake City). Frank managed the PwC office in Salt Lake City for approximately 4 years. He also served as Director of SEC Reporting for Novell. Frank has solid expertise with multinational companies. He served as the lead senior manager for MCA Inc., Sony Pictures Entertainment, Inc., Mattel, Word Perfect Corporation, Nu Skin Enterprises, Nutraceutical, Franklin Covey, and various others. His SEC expertise includes leading numerous initial and secondary public and debt offerings. Frank has extensive M&A expertise and served on PwC's due diligence teams for Bain Capital, Sony Corporation, Mattel Inc., Word Perfect Corporation, Novell, and various others. Frank is a graduate of Brigham Young University, a CPA in California, and currently serves as a member of MHM's Board of Directors.

HARVE A. FERRILL has served as a Director of the Company since October 1996. Mr. Ferrill has served as Chief Executive Officer of Advance Ross Corporation, a company that provides tax refunding services ("ARC"), since 1991 and as President of Ferrill-Plauche Co., Inc., a private investment company, since 1982. Mr. Ferrill served as President of ARC from 1990 to 1993 and as Chairman of the Board from 1992 to 1996. Mr. Ferrill has served as Chairman of the Board of GeoWaste Incorporated since 1991 and also serves on the Boards of Directors of Gaylord Container Corporation and Quill Corporation.

Michael P. Hedden the director of real estate valuation for CBIZ Valuation Group. Since 1982 Hedden has been involved in real estate counseling emphasizing appraisals of investment properties, feasibility studies and market analysis for all property types. He has completed appraisal and consulting assignments for corporations, syndications, banks, government agencies and private individuals. He has extensive experience in the valuation of properties with detrimental conditions and is a recognized expert in the valuation of property suffering from environmental contamination. At CBIZ, he is primarily involved with preparing valuations used for financial reporting purposes. He has significant expert testimony experience and has appeared before the Superior Court of New Jersey, U.S. Bankruptcy Court, New Jersey State Tax Court, New Jersey Legislature Committee and various condemnation, arbitration and zoning boards.

Michael P. Hedden the director of real estate valuation for CBIZ Valuation Group. Since 1982 Hedden has been involved in real estate counseling emphasizing appraisals of investment properties, feasibility studies and market analysis for all property types. He has completed appraisal and consulting assignments for corporations, syndications, banks, government agencies and private individuals. He has extensive experience in the valuation of properties with detrimental conditions and is a recognized expert in the valuation of property suffering from environmental contamination. At CBIZ, he is primarily involved with preparing valuations used for financial reporting purposes.

Z. Eric Stephens , age 40, has served as a Vice President of RENN Group since January 2006 and a Vice President of the Fund since August 2006. His responsibilities with RENN Group include due diligence, portfolio monitoring and portfolio selection. Previously, Mr. Stephens was a director with CBIZ Valuation Group, a national valuation consulting firm. While with CBIZ, he valued public and private companies, performed purchase price allocations and goodwill impairment tests, wrote fairness opinions and solvency opinions and acted as an expert witness. Prior to working for CBIZ, Mr. Stephens was a staff accountant with the U.S. Securities and Exchange Commission. While with the SEC, he conducted on-site examinations of investment companies and investment advisers. Mr. Stephens has a BA in economics and finance from Southwestern Oklahoma State University and an MBA from Texas A&M University and is a Chartered Financial Analyst.

DONALD V. WEIR has served as a Director of CBIZ since September 2003, when he was elected as an independent director. Mr. Weir is Vice President of Private Equity for Sanders Morris Harris Group Inc. and has been with SMHG for the past nine years. Prior to this Mr. Weir was CFO and director of publicly-held Deeptech International and two of its subsidiaries, Tatham Offshore and Leviathan Gas Pipeline Company, both of which were publicly-held companies. Prior to his employment with Deeptech, Mr. Weir worked for eight years with Sugar Bowl Gas Corporation, as Controller and Treasurer and later in a consulting capacity. Mr. Weir was associated with Price Waterhouse, an international accounting firm, from 1966 to 1979.

Arthur D. Mignogna is a licensed CPA who practices public accounting through Mayer Hoffman McCann, P.C., an independent CPA firm. He is also Director of Health Care Services with CBIZ MHM, LLC. Mr. Mignogna has over 18 years of extensive experience in planning, administration and supervision of audit and other attestation engagements and feasibility studies for long term care, senior and assisted living, and other health care providers. Mr. Mignogna directs professional services including attestation engagements (for not-for-profit and for-profit health care providers). Mr. Mignogna also provides financial consulting services and has assisted clients with cash flow forecasting, industry benchmarking, and arbitrage rebate calculations. Mr. Mignogna’s clients include nursing facilities, continuing care retirement communities, senior living communities, and assisted living facilities. Through direct involvement in health care industry transactions, Mr. Mignogna has accumulated notable experience in the realm of capital financing, including, tax-exempt bond offerings, debt refinancing and restructuring in connection with the sale and/or the acquisition, new construction, and the expansion of nursing homes and senior living facilities. Mr. Mignogna graduated from Temple University in 1981 with a Bachelor of Business Administration. Art is a member of both the American Institute of Certified Public Accounts (AICPA) and the Pennsylvania Institute of CPA’s (PICPA). He is also a member of the Philadelphia Chapter of the Health Care Financial Management Association.

Barry M. Berkowitz is a CPA licensed in Pennsylvania, New Jersey, Delaware, New York, Maryland, Virginia, North Carolina, Maine, Vermont, Rhode Island, New Hampshire, West Virginia, and Florida. Mr. Berkowitz practices public accounting through Mayer Hoffman McCann P.C., an independent CPA firm, where he serves as Treasurer and a member of the Firm’s HUD Task Force and is a member of the six-member Board of Directors. Mr. Berkowitz has over 25 years of experience in public accounting, including extensive experience with construction industry, HVAC industry, not-for-profit housing communities and HUD audits in addition to consulting and professional services firms throughout the country. Mr. Berkowitz has been an advisor to the Delaware Valley Chapter of the Air Conditioning Contractors of America and the Home Builders Association of Delaware. Mr. Berkowitz was formerly the Secretary and on the Board of Governors of the Golden Slipper Uptown Home for the Aged, a 240-bed nursing home in Philadelphia. Mr. Berkowitz has served as treasurer of the Delaware Valley Chapter of the Crohn’s and Colitis Foundation of America. Mr. Berkowitz holds a BBA in Accounting from Temple University. Mr. Berkowitz is a member of the AICPA, the Pennsylvania Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants, the Delaware Valley Chapter of the Air Conditioning Contractors of America, the United Way Network Relations Committee of the Southeastern Pennsylvania Chapter and serves on the Executive Committee of the Philadelphia Chapter of the PICPA.

Benaree Pratt Wiley was elected as an independent Director of CBIZ in May 2008. Ms. Wiley is a Principal of The Wiley Group, a firm specializing in personnel strategy, talent management, and leadership development primarily for global insurance and consulting firms. Ms. Wiley served as the President and Chief Executive Officer of The Partnership, Inc., a talent management organization for multicultural professionals in the greater Boston region for fifteen years before retiring in 2005. Ms. Wiley is currently a director on the boards of the Dreyfus/Laurel Funds, Dreyfus Cash Management Funds and Blue Cross and Blue Shield of Massachusetts. Ms. Wiley also chairs the PepsiCo African American Advisory Board. Her civic activities include serving on the boards of The Boston Foundation and the Efficacy Institute.

Mr . Seher is a licensed CPA who practices public accounting through Mayer Hoffman McCann, P.C. an independent CPA firm. He is also a Director with CBIZ MHM, LLC. With extensive experience in attestation services, financial reporting and operations management, Bruce has worked with a wide variety of clientele, including not-for-profit organizations, HVAC companies in the construction industry, wholesale distributor and professional service firms. Bruce also has additional experience in the areas of pension, welfare and employee benefit plans audits Bruce is a graduate of Temple University with a B.B.A. degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA) and the Alabama Society of Certified Public Accountants. Additionally, Bruce is licensed to practice as a CPA in the Commonwealth of Pennsylvania, the state of Oregon, the state of West Virginia, the state of Alabama, the state of Ohio, the state of Iowa and the state of Louisiana. He is currently in the process of obtaining a New Jersey and South Carolina license.

Dana A. Basney, MSBA, CPA, CFE, CIRA, CVA, ABV, is a shareholder in Mayer Hoffman McCann P.C., and a director of CBIZ. He is the director in charge of the office's Forensic Accounting Services Group. Mr. Basney has wide experience as an expert witness and has acted as a consultant to attorneys in civil and criminal cases in both Federal District Court and state courts. His testimony has involved such diverse matters as accounting standards, accounting malpractice, business valuation, economic losses and tax matters. He has testified in such exotic jurisdictions as the High Courts of Guam and American Samoa. Mr. Basney has also been appointed as special master, joint expert in matters of valuation and accounting, mediator, and settlement referee in a number of court cases. Mr. Basney has taught a variety of accounting and business classes since 1978. From 1982 through the present, he has taught accounting classes through the University of California at San Diego's Extension program.

Dan is a Managing Director for CBIZ MHM, LLC, a division of CBIZ, Inc.(NYSE: CBZ). Additionally, Mr. Jones is a licensed Certified Public Accountant who practices public accounting as a Shareholder of Mayer Hoffman McCann P.C. an independent CPA Firm CBIZ, Inc. provides professional business services that help clients better manage their finances, employees and technology. As the largest benefits specialist, one of the largest accounting, valuation and medical practice management companies in the United States, CBIZ provides its clients with integrated financial services which include accounting and tax, internal audit, Sarbanes-Oxley 404 compliance, merger and acquisition, and valuation. Employee services include group benefits, property and casualty insurance, payroll, HR consulting and wealth management throughout a network of more than 140 Company offices in 34 states and the District of Columbia Mr. Jones began his professional career as an Internal Revenue Agent for the U.S. Treasury Department from 1973 to 1977. Thereafter, he became the Director of Taxation and then a partner of a regional CPA firm until 1982 when he helped establish the firm of Jones, Hayward & Lenzi, CPA’s. Dan was the managing partner of his firm until 1998, when it merged with CBIZ, Inc. Since 1976, Mr. Jones has been qualified as an expert witness in the Federal District Court of Eastern Pennsylvania as well as state and local courts in New Jersey, Tennessee and the counties of Philadelphia, Bucks, Montgomery, Delaware, Chester, Lancaster and Monroe in Pennsylvania. In addition, Mr. Jones’ areas of professional experience include federal, state and local taxation, accounting and auditing, estate and financial planning, forensic accounting and litigation support. Active in community affairs, Mr. Jones has served on the Board of Directors for Progress Financial Corporation (PFNC-OTC) and Progress Bank ($1Bn Assets) where he served on various committees including Chair of the Audit Committee from 1999 to 2004 (merger with Bank of America); Accountants Professional Liability Group, an affiliate of Orion Capital Companies, Inc. (NYSE); as well as various philanthropic and professional associations, including the Pennsylvania Institute of Certified Public Accountants and serves as Treasurer and on the Board of Directors of Torresdale-Frankford Country Club (est. 1896) beginning in 2005 . Currently, Dan is a member of the Board of Directors for Continental Bank and serves as the Chair of the Audit Committee. Mr. Jones has been married for 36 years with two daughters, a granddaughter and son-in-law.

Harshul Joshi is Director for IT (Information Technology) services for CBIZ Accounting Tax and Advisory LLC. Harshul has been leading the IT Practice for CBIZ Risk and Advisory since 2005. Harshul’s primary areas of focus are IT risk assessment, audit, security and compliance. He has worked with various compliance standards including Sarbanes Oxley 404, GLBA (Gramm Leach Bliley Act), PCI (Payment Card Industry) and SAS 70. Harshul has worked in Fortune 100 companies assisting with IT compliance, audit and security initiatives and is an internationally known speaker. Some of the sample topics he speaks on include Wireless Security, Auditing Firewalls and Intrusion Detection, Risks of IT Outsourcing and Offshoring and Performing IT Risk assessment from a Business stand-point. He has spoken at various conferences in Singapore, India and in United States. Harshul is a Certified Information Systems Security Professional (CISSP), Certified Information Systems Auditor (CISA) and Certified Information Security Manager (CISM). Harshul has an MBA in International Business and a MS in Information Systems. Prior to joining CBIZ, Harshul was a Director of Security service with Cognizant Technologies where he headed the security practice creating and delivering risk assessment services. He also spearheaded IT security and compliance at Sony Corporate audit group performing compliance and audit assessments for Sony Electronics, Sony Music and Sony Pictures. He was also responsible for SAS 70 reviews and privacy initiative at Sony. Prior to joining Sony, Harshul was a Security Architect with Verizon where his clients included NYSE, Sears, Novartis, Department of Veteran Affairs and Callaway golf.

Jerry G. Vigdor is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He is also a director of CBIZ MHM, LLC. He is responsible for a wide variety of clients in all aspects of their engagements. Specializing in audit and review services, Mr. Vigdor provides services in the not-for-profit sector; wholesale, manufacturing and distribution arenas; auto dealerships; advertising; law firms; synagogues and many other professional service businesses. Prior to joining CBIZ, Jerry was a principal with a regional CPA firm and an audit partner in the national firm of Laventhol & Horwath. Mr. Vigdor earned his BS from Pennsylvania State University and is a licensed Certified Public Accountant in both Pennsylvania and California. He is a member of the American Institute of Certified Pubic Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA) for which he serves on several committees.

With 23 years of experience in construction accounting and management, John is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C., an independent CPA firm. He is a Director in Real Estate and Construction Services at CBIZ MHM, LLC. Along with accounting and management advisory services, John provides a range of other services valuable to his real estate and construction clients. These include working with bonding agents, underwriters and financial institutions; selecting and implementing management information systems; preparing presentations to credit grantors; and assisting in cash flow management. Among his clients are highway contractors, concrete, electrical, mechanical and specialty contractors, as well as general building and construction firms, suppliers and real estate developers. Before joining CBIZ, John served as Treasurer and Chief Financial Officer of a heavy/highway general contractor for five years. A Graduate of Villanova University with a Bachelor of Science degree in accounting, John is an active member of the Construction Financial Management Association (CFMA); the Pennsylvania Institute of Certified Public Accountants (PICPA) and the American Institute of Certified Public Accountants (AICPA); the Contractors Association of Eastern Pennsylvania (CAEP); the General Building Contractors Association (GBCA); and the Associated Builders and Contractors (ABC). John has chaired the CFMA Philadelphia Chapter Computer Committee. In addition, John has served as Program Committee Chairman and on the Board of CFMA’s Central Pennsylvania Chapter. John has been associated with a number of Accounting Software Providers as a consultant and instructor nationally, as well as in the Philadelphia region. He is also a Certified Pro advisor for Intuit Master Builder. John serves on the PICPA construction conference planning committee and has given presentations at this annual conference.

Kelly J. Kuna joined CBIZ in December 1998 and was appointed Corporate Treasurer in April 2005. Ms. Kuna served as Corporate Controller from July 1999 through March 2005, and as Manager of External Reporting from December 1998 to June 1999. Prior to joining CBIZ, Ms. Kuna was associated with KPMG LLP, an international accounting firm, from 1992 to December 1998, serving as a Senior Manager of such firm from July 1998 to December 1998. Ms. Kuna is a CPA and a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.

Kevin McCreery is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C., (MHM) an independent CPA firm. Mr. McCreery is also a Director of Tax Advisory Solutions at CBIZ MHM, LLC where he specializes in tax issues of contractors, manufacturers, and real estate transactions. Related Experience Mr. McCreery manages the tax compliance, planning and research for closely-held corporations, partnerships, employee benefit plans, and individuals. Kevin provides his clients with expertise in business and property acquisition planning, partnership, LLC and S corporation taxation. Along with his responsibilities for tax compliance at the federal, state and local levels, Mr. McCreery provides a range of other services to his clients, such as strategic tax planning and research, representation before federal, state and local tax authorities, financial planning, retirement plans, employee benefit plans, mergers and acquisitions, and business valuations. Mr. McCreery has been a member of our organization since 1989 and is frequently asked to speak on tax issues involving state and local tax issues, organizational structuring, closely held business planning, and the taxation of highly compensated executives. Graduated from LaSalle University in 1986, with a Bachelor of Science degree in accounting, Mr. McCreery is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). Active in several social and civic organizations in his local community, along with his wife Deborah and their 2 children, Mr. McCreery is a resident of Plymouth Meeting, Pennsylvania. Education and Certifications Mr. McCreery earned a Bachelor of Science Degree in Accounting from LaSalle University Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA)

Leonard L. Knorr is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C., an independent accounting firm. He was formerly a partner in an international accounting firm. He is also a director of CBIZ MHM, LLC. With over 30 years of experience in public accounting, Lee is responsible for providing audit, tax and consulting services to clients in a variety of industries including, distribution, pharmaceutical, life sciences and technology. Mr. Knorr also possesses extensive knowledge of employee benefit plans. He is lead shareholder and technical reviewer on defined contribution, defined benefit and health and welfare plans, including 11-K audits and multi-employer plans. Mr. Knorr was formerly a member of Mayer Hoffman McCann P.C.’s technical committee. Mr. Knorr is also the chairman of the Philadelphia Counsel of Community Advancement, an agency providing services to people for low-income housing. He has handled many IPO’s throughout his career and has extensive M&A experience. Mr. Knorr is also active in numerous civic associations. Mr. Knorr holds a B.S. in Accounting from Drexel University and is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants.

Lonnie E. Davis is a Director with the Tax Advisory Services Group within CBIZ MHM, LLC. Related Experience With over 30 years of experience in all areas of taxation, 25 of which with his current employer, Lonnie specializes in tax and business planning for closely-held business and high income and high net worth individuals. He has extensive expertise in tax and business issues with financial services, manufacturing, wholesale, construction and real estate clients. Lonnie’s experience includes taxation of C corporations and all pass-through entities, as well as qualified and non-qualified retirement plans, employee benefits planning, and extensive estate and financial planning. He has significant experience with clients doing business throughout the world, and their international tax issues. Overall tax mitigation for closely-held businesses and their owners is his specialty. He serves as trustee for many qualified plans as well as trusts for his diversified client base. On many occasions Mr. Davis has provided forensic accounting and tax support in fraud and diversion of profits litigation as well as shareholder disputes, CPA malpractice, divorce cases and numerous taxation cases. He has been called upon to serve as an expert witness in the litigation of tax and business issues. Before joining his present firm in 1984, Lonnie had served with two suburban Philadelphia CPA firms where he moved progressively from Tax Supervisor and Tax Manager to Managing Director. Graduated from Drexel University with a Bachelor’s Degree in Accounting, Lonnie holds a Master’s Degree in Taxation from Widener University. Lonnie also currently serves on the firm’s Executive Committee. A member of the American and Pennsylvania Institutes of Certified Public Accountants (AICPA and PICPA), and of the Philadelphia Estate Planning Council, Mr. Davis is also a member of the Tax Section of the Philadelphia Bar Association, and the Financial Planning Association. He is also a member of the International Tax Planning Association. Lonnie is formerly a registered representative with the National Association of Securities Dealers. On a regular basis, he is asked to speak on technical tax issues at various seminars and conferences. Lonnie E. Davis is a CPA licensed in Pennsylvania. He practices public accounting through Mayer Hoffman McCann P.C., an independent CPA firm. Active in several social, civic and religious organizations, he is a former board member of the Bristol-Bensalem Human Services Center. Along with his wife Helen and their child, Lonnie Davis is a resident of Bucks County for the past 38 years. Education and Certifications Mr. Davis earned a Bachelor of Science Degree in Accounting from Drexel University and holds a Masters’ in Taxation from Widener University Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA)

Array

Mike Viens is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C., an independent CPA firm. His primary focus, however, is in providing tax and consulting services as a Director in the Tax Advisory Services Group at CBIZ MHM, LLC. Related Experience With nearly 30 years of experience in all areas of taxation, Mike focuses his services on tax compliance and business planning for businesses and high income and high net-worth individuals. Mike has extensive expertise in tax and business issues with a focus of assisting his clients to achieve their economic and personal goals in an efficient and effective manner. Along with his responsibilities for tax compliance at the federal, state and local levels, Mike provides a range of other services to his clients, such as strategic planning, research, outsourcing, transactional analysis for mergers, acquisitions and dispositions of businesses and investments, representation before federal, state and local tax authorities, financial planning, retirement plans, and business valuations. Mike spent ten years with the Internal Revenue Service as a tax auditor, revenue agent and appeals officer. Subsequent to the IRS, Mike was a tax manager with Deloitte & Touche (Philadelphia, PA) and tax director with Horty & Horty, P.A., (Wilmington, DE) before joining CBIZ as a tax director in 1996. His clients have included public and private companies involved with real estate, manufacturing, construction, healthcare and a variety of service industries as well as high income and high net worth individuals. Graduated from Rutgers University, Mike is a member of the American Institute of Certified Public Accountants (AICPA) and resides in Washington Township, New Jersey. Education and Certifications Mr. Viens earned a Bachelor of Science Degree in Accounting from Rutgers University Professional Activities * American Institute of Certified Public Accountants (AICPA)

Nicholas J. Crocetti is a Director in Tax Advisory Solutions at CBIZ MHM, LLC where he is responsible for tax planning and compliance for a diversified client base including both corporate and personal clients. Further, Mr. Crocetti represents clients before Federal, State and local taxing authorities, in addition to being their trusted business advisor. Presently, Mr. Crocetti chairs the Federal Tax Committee for the Pennsylvania Institute of Certified Public Accountants. Related Experience Prior to joining CBIZ, Mr. Crocetti held a position as a partner in an international accounting firm. He began his career with the Internal Revenue Service. Upon entering public accounting he joined an international CPA firm. Subsequently he served as a partner of a regional CPA firm, went on to establish his own practice, which ultimately merged into an international accounting firm. Mr. Crocetti earned a Bachelor of Science Degree in Accounting from Drexel University and a Master’s degree in Business Administration. Nicholas is a member of the American Institute and Pennsylvania Institute of CPA’s, the New Jersey Society of CPA’s and the Florida Institute of CPA’s. As a member of the faculty of the Philadelphia University, Nicholas participates in its Graduate Program in Taxation. He has been active for almost thirty years in the Pennsylvania Institute of CPA’s Annual Tax Forum and belongs to its Speakers Bureau. Recognized throughout the Philadelphia area as a leading tax expert, Nicholas has appeared on various broadcast interview programs since 1970. He lectures on such topics as Capital Formation, Tax-Advantage Investments, “S” Corporation, The Breakup of Professional Practices, Entity Selection and Mergers and Acquisitions, and has written articles for trade publications such as Taxation for Accountants. Nicholas formed and lead the team that has been instrumental in significantly modifying the Pennsylvania PA-65 and PA-20S tax return packages and developing tax policy and the PIT Guide for the Department of Revenue. Recently, Nicholas served as the Executive Director of the Pennsylvania Business Tax Reform Commission. Education and Certifications Mr. Crocetti earned a Bachelor of Science Degree in Accounting from Drexel University and a Master’s degree in Business Administration. Professional Activities * American Institute of Certified Public Accountants (AICPA) * Pennsylvania Institute of Certified Public Accountants (PICPA) * New Jersey Society of Public Accountants (NJSCPA) * Florida Institute of CPA’s (FICPA) * Faculty Member of Philadelphia University’s Graduate Taxation Program

Richard C Kudzmas, is a licensed CPA who practices public accounting through Mayer Hoffman McCann P.C. an independent CPA firm. He is also a Director at CBIZ MHM, LLC., where he has provided various services to SEC registrant and privately held firms within manufacturing, distribution, professional services, construction and employee benefit plans. In addition Mr. Kudzmas has been an instructor at national and local seminars providing instruction in the areas of accounting and auditing issues. Prior to joining CBIZ, Mr. Kudzmas was the Chief Financial Officer and Director of Operations at a regional accounting and consulting firm where he was responsible for all finance, accounting, support and administration functions of the firm and three related entities. His responsibilities included financial planning and reporting, tax compliance, personnel and benefits administration, banking relations and related activities, MIS supervision and direction, office management and facilities management. Mr. Kudzmas started his professional career at the local office of a “Big Four” accounting firm where he grew to the position of Director. Richard’s diversified experience includes services to public and privately owned businesses in various industries including manufacturing, distribution, high technology, construction and services. Previously, as the Director of Finance at a large international law firm Mr. Kudzmas directed the firm’s accounting and finance department operations. His overall responsibilities included cash management, banking relations, administration of retirement and benefit plans, tax return preparation and filings, operations projections and financial reporting. Mr. Kudzmas earned his Bachelor of Science in Business Administration and Accounting from Drexel University where he graduated with highest honors. Mr. Kudzmas is a member of American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA). In addition to being an elected school board commissioner, Richard’s community services has included participation on the Boards of Directors of the Camden County United Way, the Children’s Advocacy Center of Philadelphia and the Food Bank of South Jersey.