Enron Corp.

Bala Dharan, Ph.D., CPA, is the J. Howard Creekmore professor of accounting at the Jones Graduate School of Management, Rice University, Houston, and an affiliate director of LECG in the Houston office. He has extensive research and consulting experience in financial reporting and accounting issues, as well as investment analysis and business valuation, and is frequently cited by media on accounting issues. He has also been invited several times to testify before the U.S. Congress on financial reporting issues and accounting standards. Bala has been on the Rice University faculty since 1982, and has been a visiting professor at business schools at Harvard, Berkeley, and Northwestern. His research centers on the use of financial information by investors, and in particular on the effect of accounting changes on the quality of information reported to investors, and is the co-author of Enron: Corporate Fiascos and Their Implications, a book on the accounting and corporate governance lessons learned from recent corporate scandals. Bala received his PhD in accounting from Carnegie Mellon University, Pittsburgh, in 1981, following an MS in accounting. He also has a B.Tech in chemical engineering from Indian Institute of Technology and an MBA from Indian Institute of Management. He is a Certified Public Accountant in Texas.

Bethany Mc Lean at her Manhattan home. Mc Lean, a senior writer and business editor at Fortune magazine, is widely known as the first journalist to expose the corruption of Enron officials. She is the co-author of Enron: The Smartest Guys the Room

Mark G. Ledwin is a Partner in the White Plains office. His practice focuses on the areas of bankruptcy, creditors' rights and commercial litigation. He has represented numerous creditors in state and federal courts, including many insurance companies, banks, and finance companies. Prior to joining the firm in 1991, Mark served as a law clerk to U.S. District Court Judge George E. Woods in Detroit, Michigan. Mark has developed a particular expertise in the resolution of insurance coverage and claims issues in bankruptcy. Mark has represented insurers in numerous bankruptcy cases across the country where an insured or co-defendant has filed for bankruptcy due to massive exposure for alleged financial misrepresentations, mass torts or environmental claims. Representative cases include Enron, Allegheny Health Education and Research Foundation, Pittsburgh Corning, Raymark, RFI Realty, W.R. Grace, Federal Mogul, Twin Labs, Nutraquest, Delaco, NVE and Metabolife. Mark is a frequent author and speaker on bankruptcy issues. He has published several articles in the Bankruptcy Developments Journal of Emory University and the PLUS Journal. He has also lectured at Mealey's Litigation Seminars, New York State Judicial Conference, Pace University School of Law CLE Program, the National Forum for Environmental and Toxic Tort Issues, the Westchester/Fairfield Counties Chapter of the American Corporate Counsel Association, and has lectured to the legal departments of numerous companies.

Mike Taylor is currently a Senior Emissions Trader with Louis Dreyfus Energy Services, a position that he has held since June 2006. Louis Dreyfus Energy Services is a major North American energy merchant active in the processing, trading, marketing and transporting of a wide range of energy products. The company supports its energy activities with a diversified processing, pipeline and storage asset base operated to provide bundled commodity and logistics services to the energy industry. Mr. Taylor has five years of experience in energy trading specializing in emissions trading. Prior to joining Louis Dreyfus, Mr. Taylor was Senior Trader in Coal and Emissions with NRG Energy where he was responsible for optimizing the emissions portfolio for the 25,000 MW fleet and adding incremental value through trading in the environmental markets. Prior positions include Consulting Associate with CRA, Senior Emissions Trader at Multifuels LP and Analyst on the Enron Coal and Emissions Desk. Mr. Taylor currently serves on EMA's Board and has been a speaker at numerous energy conferences regarding emissions trading and marketing.

Ron Reynolds serves as president of Panora Cooperative Cablevision and was elected in 1980 to the board of directors. Ron lives on an acreage at the edge of Panora and is a Reservoir Technician for Enron in Redfield.

John Wakeham, Baron Wakeham, PC (born 1932), is a businessman and British Conservative politician. He was a successful accountant and later businessman before his election to the House of Commons in 1974. He became a minister after Margaret Thatcher's landslide in 1979. His first wife, Roberta, was killed in the Brighton hotel bombing and he himself was trapped in rubble for seven hours. During the late eighties he served as Leader of the House of Commons, in which capacity he was responsible for the first televisings of Parliament, and as Energy Secretary (1989-1992), where he drew up plans for the privatisation of electricity. He was appointed a life peer in 1992 by John Major, and then was Leader of the House of Lords until 1994. He became chairman of the Press Complaints Commission in 1995, retiring in 2001. Tony Blair appointed him in 1999 to head a Royal Commission on reform of the House of Lords - the result report suggested a mainly appointed Lords be maintained, with a small elected component. Since he left government, he has been active in business again, notably being a director of Enron before its collapse.