Huron Consulting Group Inc.

Gary L. Burge has served as our Vice President, Chief Financial Officer and Treasurer since May 2004 and as Vice President, Chief Financial Officer and Treasurer of Huron Consulting Services LLC since November 2002. Prior to joining Huron, he served as the chief financial officer for PrimeCo Wireless Communications from 2001 to 2002. From 1999 to 2001, Mr. Burge served as chief financial officer for Morningstar Inc., a globally recognized provider of investment information and services to the individual and institutional marketplace. During his career, he has also held various senior management and leadership roles with 360 Communications Company, a wireless communications company, Sprint Corporation, a global communications company, and Centel Corporation, a telecommunications company, where he held positions in finance, information technology, engineering and mergers and acquisitions. Mr. Burge began his career in professional services with Deloitte & Touche LLP. He is a certified public accountant.

Professional Profile David leads the Healthcare practice. He has more than 30 years of consulting experience and has served hundreds of healthcare clients, helping them to downsize, resize, reorganize and recruit executive talent. He has also helped them implement cost accounting, patient accounting, quality improvement and case mix management systems, design and implement incentive compensation systems and develop and implement strategy. David's entire career has focused on helping healthcare organizations improve their performance. Professional Experience David was Principal, Chief Executive Officer and a founder of Wellspring Partners (now a Huron Consulting Group Practice). He serves a wide array of clients either as Engagement Principal, with overall responsibility for the effectiveness of the firm's work, or as Quality Assurance Principal, with responsibility for assuring overall quality and client satisfaction. Previously, David served the healthcare consulting division of Ernst & Young in a variety of partner level roles for more than 21 years. He provided leadership in developing many of its cost management, performance improvement and resizing services, moving the practice beyond healthcare finance into healthcare operations and strategy. David then became the Chief Executive Officer and principal investor of Valuation Counselors, a firm specializing in healthcare valuation services. Before starting his professional career, David served as combat officer with the 101st Airborne Division in the Republic of Viet Nam. He was awarded the Army Commendation Medal and the Bronze Star, both for valor. Education and Certifications * Bachelor of Science, Accounting, Miami University, Ohio * Master of Business Administration, Finance, Kellogg School of Management, Northwestern University * Certified Public Accountant Civic Involvement * Chairman and Member of Steering Committee, Miami University * Trustee, Union League Boys and Girls Club * Treasurer, Civic and Arts Foundation * Member, Healthcare Financial Management Association * Member, American Hospital Association

Professional Profile For more than 25 years, Jim has specialized in assisting educational institutions and academic medical centers with strategic, operational, and financial challenges. During his career, Jim has worked with more than 60 of the largest research institutions and academic medical centers and over 25 independent research institutions and hospitals. Professional Experience * Assisted several academic medical centers and research universities with the development of a strategic plan for the research enterprise. * Led an engagement to provide a large state university system with an assessment and benchmark analysis of the administrative operations at multiple campuses and the central office. * Conducted a feasibility assessment for the school of medicine at a major public research university regarding the design and development of a financial and management reporting system. * Led two engagements to design and develop research administration software for large software companies. * Led an engagement to redesign administrative business processes at a major research university. * Developed a strategic plan targeted at the administrative operations of a large, multi-campus public research university. * Managed multiple engagements focused on the improvement of financial reporting and cost allocation. This included development of institution-wide cost of instruction and cost of research analyses and the review of cost allocation systems for assigning indirect costs to academic departments, auxiliaries, and hospitals. * Worked with several universities to develop internal controls and systems to enhance compliance with Federal and other regulations. * Provided assistance to numerous universities regarding general cost allocation issues and compliance matters. Education and Certifications * Master of Business Administration, Finance, Southern Methodist University * Bachelor of Arts, Economics , Vanderbilt University

Professional Profile Joe has worked on financial reporting engagements, special investigations, forensic accounting assignments, valuation matters and other problem solving assignments for a diverse group of industries. He has qualified as an expert and testified on accounting and financial issues in the trial courts of Massachusetts, Connecticut, and Maine, the United States District Courts in Virginia and Massachusetts and in the United States Bankruptcy Court in New York and Massachusetts. He has also appeared before the SEC to discuss and explain the underlying facts, accounting treatment and reasons for restatement, related to public company financial statement changes. Prior to being one of the founding managing directors of Huron in 2002, Joe served as the partner in charge of Arthur Andersen's Financial Consulting practice in New England. At Huron, Joe has held several management positions while also maintaining an active client list. In particular, Joe has led Huron’s national Disputes and Investigations practice as well as the national Financial Consulting segment. Under Joe's leadership, the Financial Consulting segment grew organically to over $100 million in less than five years. Presently, Joe dedicates all of his time to client service and the development of the engagement teams that work with him. Professional Experience Representative examples of Joe’s engagement experience include: Financial Statement Errors and Irregularities Investigations * Investigated alleged accounting errors and irregularities in the financial statements of public companies. Issues under review included revenue recognition, inventory accounting, expense deferrals and other misapplications of generally accepted accounting principles. Assignments often resulted in the restatement of prior-period financial results for Securities and Exchange (SEC) registrants. Conducted interviews of responsible accounting and finance personnel. Assisted counsel with board of director, audit committee and special committee presentations related to the accounting investigation results and related matters. Forensic Accounting and Dispute Analysis Assignments * Analyzed and prepared economic damage and lost profit calculations due to alleged breach of contract and tort claims. Performed investigative accounting procedures and analysis to identify defalcation schemes. Provided expert testimony at deposition and trial on numerous occasions to describe and support the analysis and opinions. * Served as the accounting referee in a post accusation dispute, establishing the protocols for submissions, presentations, follow on submittals and the delivery of the referee’s opinion on complex accounting and financial reporting matters. Valuation and Financial Analysis Matters * Assisted clients with decision making financial analyses for strategy purposes and corporate planning uses. Assignments included market research and the preparation of complex financial models and spreadsheets. Education and Certifications * Bachelor of Business Administration, Accounting, University of Massachusetts at Amherst, 1983 * Juris Doctor, Suffolk University Law School, Evening Division, 1990 * Certified Public Accountant, New York * Certified Fraud Examiner * Certified in Financial Forensics * Earned AICPA Accreditation in Business Valuation (ABV) * Admitted to Massachusetts Bar Professional Associations * American Institute of Certified Public Accountants * University of Massachusetts at Amherst, Accounting Department Advisory Council * Association of Certified Fraud Examiners * Named as Best Lawyers “Recommended” for expert services in 2006 and 2007 in Best Lawyers in America

Professional Profile Natalia is the chief legal officer of Huron and a member of the management team. For more than 23 years in private practice before joining Huron, Natalia represented clients in securities and corporate matters, mergers and acquisitions, and corporate restructurings. Her practice has also involved advising clients regarding compliance with securities laws and corporate governance. Professional Experience Prior to joining Huron, from 1999 to 2004, Natalia was a principal in the Corporate, Securities, and Tax Group at Goldberg, Kohn, Bell, Black, Rosenbloom & Moritz, Ltd. From 1984 to 1999, Natalia practiced at the law firm of Jenner & Block, first as an associate and later as a partner in the Corporate Group. Education and Certifications * Juris Doctor, University of Michigan Law School * AB, Oberlin College * Licensed Attorney, Illinois and New York Professional Associations * Member, American Bar Association Civic Involvement * Member, Appleseed National Board * Member, National Women's Law Center Board * Member, Midtown Educational Foundation (Chicago) Speaking Engagements * Practicing Law Institute, Preparation of Annual Disclosure Documents 2007, Chicago, Illinois, January 8-9, 2007. * Practicing Law Institute, 38th Annual Institute on Securities Regulation, New York, New York, November 9-11, 2006. * Practicing Law Institute, Preparation of Annual Disclosure Documents 2008, Chicago, Illinois, January 7-8 2008. * Columbia Law School, “Gatekeepers: The Professions After The Reforms,” New York, New York, September 29, 2006.

Professional Profile Shahzad offers more than 20 years of experience in Legal and Financial Consulting Services. Prior to joining Huron Consulting Group, Shahzad was a consulting partner at Arthur Andersen LLP. Shahzad assists law firms and law departments improve their business performance by providing strategic consulting, process improvement and technology-related solutions. His experience includes developing legal e-business strategies, performing functional and departmental reviews, legal department structuring, benchmarking, performance measurement, lawyer utilization, streamlining processes, matter management, and law firm and legal department systems planning and implementation. Professional Experience Consulting Highlights * As a business advisor, he consults with General Counsel and Law Firm Managing Partners to better manage their business relating to strategic planning, process design and technology implementation, resulting in reduced cost, efficient operations and more effective client services. * Worked with the legal department of a large multi-national company to perform an assessment of all resources, both internally and externally, relating to matter management, document management and discovery management, then implemented new systems and processes at this. As a result, the client anticipates a 15% reduction in internal and external matter spending. * Worked with a leading 700+ law firm to conduct an internal review of its litigation support function and to provide management consulting. Assisted in design of enhanced discovery management procedures and further advised the firm on its technical platform, improving the performance and direction of discovery management by the firm's attorneys. * Assisted a major oil company's legal department in reviewing and aligning its method of legal services delivery with the company's business strategy leading to value-added, cost-effective services being provided by the transformed virtual legal department. This involved a three-year transformation program for the legal department, involving implementing new businesses processes and technology in a restructured legal function involving outside and in-house counsel. * Consulted with the Managing Partner of a 300+ attorney law firm to review their IT, Finance and Support infrastructure, leading to value-added recommendations. The current implementation is viewed as revenue improvement change, not just cost reduction. * Implemented a matter management system and a document management system, housed within the Legal Department firewall, but used by in-house and outside counsel for real time updates. * Assisted several legal departments on matter management systems, including a 250-user department and an outsourced legal department. Engagements involved remapping and redesigning processes and procedures, as well as implementing a new matter management system. * Provided assistance to a 300-attorney firm regarding document management services on a major multi-jurisdiction matter. The project involved approximately two million pages and a wide range of systems-related services to the firm's MIS and litigation support group, including network support and workgroup knowledge sharing. * Assisted a major energy company on a large multi-location, multi-firm case involving a one million-page database being stored and remotely accessed by a large number of law firms and the company's legal department via a shared electronic repository. * Assisted several legal departments in performing exposure analysis through document sweeps, resulting in databases of several million pages. Two most notable engagements were for legal departments of a chemical company and a petroleum company. Education and Certifications * Bachelor of Arts, Accounting, England * Chartered Accountant, Institute of Chartered Accountants, England and Wales Professional Associations * Member of Board of Directors for the Texas General Counsel Forum Publications * Articles in Austin and Houston Business Journals. Speaking Engagements * Spoke at a number of conferences, including the Association of SystemsManagement, Microsoft's CD-ROM Conference, ABA Tech Shows, CorporateLegal Times SuperConference 2001, Law Office 2001, and the CD-ROMExposition.

Professional Profile Stan leads Huron’s Western Region and Japan marketplace initiatives. Prior to this role, Stan led Huron’s Corporate Consulting practice, serving corporations in the area of strategy, operations improvement and restructuring. Professional Experience Stan spent more than 25 years in the public accounting profession, most recently as Managing Partner of KPMG’s Chicago Office. Stan also served as KPMG’s National Sector Leader for Consumer Products. Prior to joining KPMG in 2002, Stan held a number of significant client and leadership roles at Andersen’s Chicago office. Throughout Stan’s career with both Andersen and KPMG, he has held audit and non-audit lead partner roles with large corporations in the consumer and industrial space. Stan has extensive experience leading teams delivering buy-side and sell-side due diligence, fraud investigations, valuations, tax engagements, external audits, internal audits, and various consulting services. Stan has directly assisted clients with public filings for debt and equity securities, initial public offerings, business combinations and dispositions, cost reduction initiatives, investigations, SEC reporting, and complex accounting matters. Education and Certifications * Bachelor of Arts, Northwestern University, Evanston, IL * Registered Certified Public Accountant, Ilinois Professional Associations * Member, American Institute of Certified Public Accountants * Member, Association for Corporate Growth * Member, Financial Executives Institute * Member, National Association of Corporate Directors * Bay Area Council Publications * Stan is the principal author of Small Store Survival: Success Strategies for Retailers; a landmark study of independent retailers in Illinois. (Arthur Andersen, LLP, January 1997) Speaking Engagements * Stan provides thought leadership on corporate governance issues.

Professional Profile Tim has experience assisting clients with the forensic, financial and quantitative aspects of disputes and investigations including providing expert testimony in a wide variety of domestic and international forums. He has assisted clients with many large accounting and financial fraud investigations. In addition, Tim has provided assistance to clients with numerous insurance insolvency situations. Professional Experience Prior to Huron, Tim was a managing director and co-leader of the Disputes and Investigations practice for Navigant Consulting. Previously, he was a partner of Arthur Andersen. Representative examples of Tim’s recent engagement experience include: Testimony Tim has testified, submitted expert testimony or served as an arbitrator primarily relating to accounting, damages, valuation, economics and financial issues in the following matters: * Expropriation; International Centre for Settlement of Investment Disputes; Expert Report, December 2008 involving a dispute over the privatization of an ammonia plant in Romania. * Breach of Contract; Prepared an expert report in October 2008 in an international arbitration conducted under the rules of the UN Commission on International Trade Law on dispute relating to a power purchase agreement in El Salvador. * Breach of Contract; High Court of Justice, Queen’s Bench Division – Technology and Construction Court (England & Wales); Testified in July 2008 as damages expert relating to a customer relationship management system implementation. * Breach of Contract; International Court of Arbitration, International Chamber of Commerce; Testified in The Hague in November 2007 as damages expert on lost profits claim relating to international telecommunications and the Indian market. * Breach of Contract; Prepared expert reports in May and December 2005 for the International Court of Arbitration on the losses sustained by a consortium of investors contracted to build a power plant in Brazil. * Breach of Contract; International Centre for Settlement of Investment Disputes; Testimony April 2003 in Prague as expert in accounting and damages in a dispute over the moneys owed by the Slovak Republic relating to debt of the foreign trade bank of the former Czechoslovakia. * Expropriation; International Centre for Settlement of Investment Disputes; Expert Reports, January and August 2004 involving a dispute over the privatization of a steel company and related assets in Romania. * Tortuous Interference; Expert Report in February 2004 on lost profit damages and valuation of the loss of value relating to key employees in an energy controls business. * Expropriation; NAFTA; Expert Reports February 2003 and February 2004 in matter involving the valuation of the investment in five sugar mills and the damages related to an expropriation in Mexico. * Investment Dispute; in private arbitration; served as the chair of the panel of Arbitrators in March 2003 relating to a dispute over tariffs and the required capital investments. * Breach of Contract; American Arbitration Association; Expert Report January 2002 and deposition testimony June 2002; matter involved a post acquisition dispute in the purchase of an equipment leasing company. * Breach of Contract and Antitrust; Delaware Superior Court; Expert Report October 2001 and deposition testimony in November 2001 in a post purchase dispute involving allegations of breach of warranties arising from antitrust and accounting issues. * Breach of Contract; American Arbitration Association, Arbitration; Expert report in July 2001 rebutting the opinions of an economist and accountant regarding issues of damages and liability in a case involving an outsourcing contract valued at over $6 billion. Investigations * Performed independent investigations responsive to federal investigations on behalf of board committees of : o A medical practice company. o A chemical company. o Two for-profit post-secondary education providers. o A medical device company. o A retail company. * Relating to a large cable company, performed an investigation and litigation support relating to a wide range of accounting and operational issues. Insurance Insolvency * Provided financial, accounting, systems project management and transaction services relating to insolvencies of over 20 life and health insurers. Audit * Performed audits primarily focusing upon telecommunications and utility companies. Education and Certifications * Bachelor of Business Administration, University of Notre Dame * Certified Public Accountant, licensed in Washington, D.C. * Certified Fraud Examiner

Professional Profile Dalton has more than 22 years business experience in the practice of turnaround and restructurings, and in the areas of executive management and certified auditing. Professional Experience For the past 15 years, Dalton has been advising Boards and management teams, as well as holding interim positions as Chief Restructuring Officer, Chief Executive Officer and Chief Financial Officer for financially and operationally distressed companies in both bankruptcy proceedings and out-of-court restructurings. Dalton has participated in more than 40 successful turnaround engagements in a variety of industries including food and agribusiness, retail, textiles, healthcare, telecommunications, engineering and construction, energy, transportation, and industrial manufacturing. Dalton's interaction with management, boards, shareholders, bondholders, lenders, employees, customers, and suppliers has been essential in crafting innovative solutions. Representative examples of Dalton's engagement experience include: * Chief Restructuring Officer of Best Manufacturing, a $250 M textile business, during its Chapter 11 proceedings. * Interim Chief Financial Officer of Covanta Corporation, a $1 B energy and waste management business, during its Chapter 11 proceedings. * Chief Financial Officer and treasurer for PictureTel Corporation, a $350 M videoconferencing company. Developed and executed the organization's restructuring plan. Once profitable, together with PictureTel's president, engineered the sale of the corporation, increasing shareholder value by more than 250%. Education and Certifications * Bachelor of Science, Accounting, Husson College, Bangor, Maine * Certified Turnaround Professional * Certified Insolvency and Restructuring Advisor Professional Associations * Board of Directors, New York Chapter of the Turnaround Management Association * Member, Turnaround Management Association

Professional Profile Dan advises clients on corporate turnarounds and restructurings, lender situations, and raising capital in certain situations. He has experience managing larger bankruptcy cases such as United Airlines and also has significant middle-market company experiences, spanning both the financial and operational process and cost improvement spectrum. Dan has served as a financial advisor to many companies in various industries, including: * Aerospace / Airline / Transportation * Retail and Consumer Products * Modular Homebuilding * Packaging and Forest Products * General Manufacturing Professional Experience Prior to joining the turnaround industry more than 10 years ago, Dan served as the Director of Planning and Analysis in the Zenith Electronics Corporation during it’s pre-packaged turnaround and bankruptcy, and held various financial positions with Tenneco Inc. Dan began his career at KPMG in the audit practice. Representative examples of Dan’s engagement experience include: * Provided bankruptcy & advisory services to Delta Air Lines for accounting and equity & note distribution related matters * As Huron’s leading financial advisor in the UAL & United Airlines bankruptcy case, worked closely with the company’s investment bankers and attorneys. In addition to assisting on bankruptcy preparations, first-day orders, and DIP and exit financing, he managed several aspects of the bankruptcy process on a day-to-day basis and was a participating member of the company’s restructuring office. Since emerging from bankruptcy protection, the airline has received a number of awards, including Turnaround of the Year in 2006 from the Turnaround Management Association. * Provided expert testimony and advisory services to a large majority of international airline constituents at the Thomas Bradley International Terminal of the Los Angeles World Airports (“LAWA”) related to lease arrangement terminal fee increases and related discriminatory actions. * Led a $190 million Wisconsin-based manufacturing company, DEC International, and its Board of Directors through the bankruptcy proceeding and filing process, and was instrumental in the stabilization of the business operations, as well as structuring and executing an exit plan. In addition to securing DIP financing, and developing reliable company information for the bankruptcy constituents, he assisted in the sale of nine under-performing or non-core divisions. These efforts resulted in a full recovery to the secured lenders, plus interest, a 93% recovery to the unsecured creditors, and allowed the equity to maintain a portion of its business operation in New Zealand. Education and Certifications * Master of Business Administration, Kellogg Graduate School of Management, Northwestern University * Bachelor of Science, Accounting, Marquette University * Certified Public Accountant, Wisconsin * Certified Insolvency and Restructuring Advisor Professional Associations * Board member, Turnaround Management Association, National and Chicago/Midwest Chapter * Cornerstone 15 Council Member and Co-Chair of the Continuing Education Committee and BOD, Turnaround Management Association (TMA) * Illinois Certified Public Accountants Society Member * Association of Insolvency and Restructuring Advisors (AIRA) Member Civic Involvement * Board member of the American Cancer Society – Chicago * Dan is a frequent speaker on the bankruptcy and turnaround circuit. He was named by Turnaround & Workouts magazine as one of the “People to Watch” in 2006.

Professional Profile Derek has more than 15 years of consulting and project management experience in eProcurement, strategic sourcing, process design and improvement, and systems implementation. His experience includes work in the higher education, public sector, financial and professional services, healthcare, and energy industries. Professional Experience Derek leads Huron’s delivery of procurement solutions for higher education clients. He has led multiple procurement transformations, eProcurement implementations, and strategic sourcing engagements. Prior to joining Huron, Derek was the director of client services for an eProcurement software and services company. Representative examples of Derek’s engagement experience include: * Led an engagement to establish the procurement function for a new private research university in the Middle East, including the development and implementation of best practices for procurement operations, organization structure, roles and responsibilities, policies, processes and procedures, and the selection and implementation of an eProcurement solution. * Provided guidance for the design and implementation of an eProcurement solution for a large public Southern research university. * Provided strategic guidance for the design, implementation, and change management for an eProcurement system with a large private Northeastern research university. * Performed a comprehensive procure-to-pay functional and eProcurement technology review for a private Southern university, resulting in a university-wide strategic procurement plan, university-wide spend analysis, development of a supplier performance management program, and a multi-wave strategic sourcing roadmap. * Provided guidance for a Midwestern private university’s initiative to replace its financial systems, including the implementation of the PeopleSoft/SciQuest eProcurement solution. * Conducted a strategic procurement planning effort for a Midwestern public university, including an assessment of vision and objectives, organization, technology, and processes. Provided recommendations and led the implementation of these recommendations for the institution to achieve its strategic goals. * Led assessments for public and private universities to review plans for implementing eProcurement solutions, including analysis of return on investment and funding options, solution validation, planning, and recommendations for implementation. * Led a strategic sourcing initiative for a large public research university in the South, including a focus on classroom and hands on methodology training. Savings of 9-39% were achieved across multiple commodity areas. * Conducted a procurement plan and strategic sourcing assessment for a public Southern university. Provided recommendations and a roadmap to move towards procurement best practices. * Directed a procurement assessment for a large Western research university, including a focus on eProcurement strategy and solution design. Provided program management for the campus-wide implementation. * Led a comprehensive strategic sourcing project for a large Southern public university with an emphasis on knowledge transfer and training for client resources. Achieved significant savings across multiple commodity areas. * Managed a campus-wide strategic sourcing effort for a top private research university which achieved recurring annual savings of more than $5M across multiple spend areas. Education and Certifications * Master of Business Administration, University of Georgia, Athens, Georgia * Bachelor of Business Administration, Finance, University of Texas, Austin, Texas

Professional Profile Diane has more than 20 years of experience practicing law with nationally recognized law firms and publicly held corporations. Her practice has concentrated in the areas of corporate transactions, employment, and litigation. Professional Experience Prior to joining Huron, Diane was a partner in the Corporate Services Department for the Chicago office of McGuireWoods LLP. Previously, she spent 17 years in the legal department of Deutsche Investment Management Americas Inc., formerly known as Zurich Scudder Investments, Inc. and Kemper Financial Services, Inc., where she was a Director and Team Leader of the Corporate and Investments Team. Before that, Diane was a litigator at Jenner & Block. Diane's corporate transaction work has ranged from Sarbanes-Oxley Act of 2002 compliance work to the spin off or dissolution of affiliated businesses. She has established a broker/dealer registered with the SEC and drafted and implemented Codes of Ethics for investment advisers. She has extensive experience negotiating contracts of all types, such as leases, purchase and sale contracts, service contracts, employment contracts, and confidentiality agreements. Diane's experience in employment matters have included successfully resolving an audit by the Office of Federal Contract Compliance Programs, handling numerous discrimination and harassment claims, managing reduction in force programs and addressing issues raised by noncompete or nonsolicitation agreements. Diane has been responsible for handling civil and criminal litigation, regulatory disputes, arbitrations, and mediations. She has advised her clients in matters relating to a variety of commercial, securities, tort and employment issues, as well as bankruptcy matters and SEC, CFTC, and Department of Labor regulatory disputes. In addition, Diane has had responsibility for procurement of insurance coverage and for the prosecution of her clients' insurance claims. Education and Certifications * Juris Doctor, with High Distinction, University of Iowa College of Law * Bachelor of Arts, English, University of Iowa * Admitted to practice: o Iowa, 1983 o Illinois, 1984 o United States District Court for the Northern District of Illinois, 1984 o United States Court of Appeals for the Seventh Circuit, 1986 Professional Associations * American Bar Association * Chicago Bar Association * Association of Corporate Counsel

Professional Profile Edwin has more than 25 years of professional experience in public service and education. He has been the lead for a major public sector turnaround, a regional administrator for a cabinet-level department, a local elected official, and a public school teacher. He was instrumental in the development of one of the first online universities, and played a major role in rescuing a struggling private college. Professional Experience Representative examples of Edwin’s engagement experience include: * Assisted a private university to identify and evaluate issues and opportunities relating to a potential merger with a school associated with another university. The engagement included creating an overview of the current environment, completing market and competitive analyses, and outlining implications across strategic areas including finances, reputation, operations, regulatory/accreditation, cultural, community impact, and technology. * Assisted a major Middle Eastern foundation to prepare a roadmap for the creation of an entirely new research-based business school. Working with leadership from the foundation and the government, outlined the organizational aspirations, structures, strategies, and financial implications to support the strategic plan for the new school of management. Performed analyses focused on the following areas: mission, strategic goals and objectives, organizational structure, financing strategy, competitive strategy, partnering strategy, research strategy, marketing and outreach strategy, and other areas impacting academic and administrative operations. * Developed and planned the implementation of a corporate social responsibility policy for a major Middle Eastern bank. Working with senior client leadership, reviewed international best practices, and tailored an approach that was both strategic and culturally appropriate. * Assisted a large U.S.-based family foundation to develop a decision methodology used to sharpen its philanthropic focus and enhance its efficacy for improving education in a Western state. Worked collaboratively with multiple stakeholders to develop decision tools and strategies. Prior to joining Huron, Edwin was the vice president of academic affairs at Kendall College where he was responsible for academics, support systems, accreditation, student life, quality control, online offerings, and major aspects of the business turnaround. Additional examples of Edwin’s experience include: * Negotiated strategic partnerships, sold a college campus, refocused academic offerings, created departments, and launched online degree programs. * As the vice president of UNext, worked closely with faculty from the University of Chicago, Stanford University, Columbia University, and The London School of Economics to provide high end corporate and individual business education via the Internet. * Tasked by the federal government to oversee the turnaround of the nation’s third largest public housing authority, the single largest federal takeover of a local government in U.S. history. * Held responsibility for program delivery and departmental operations in a six-state region for the U.S. Department of Housing and Urban Development. Received the department’s highest award for leadership each year it was given. * Named as an inventor for several patents related to online instruction. Education and Certifications * Master of Arts in Teaching, National College of Education, Chicago, Illinois * Bachelor of Arts, Harvard University, Cambridge, Massachusetts Professional Associations * Member, Writers Guild of America

Professional Profile Frank has extensive experience addressing accounting and reporting issues for the real estate, healthcare, software, entertainment, and manufacturing industries. Professional Experience Prior to joining Huron, Frank was a Partner overseeing the Financial Reporting Services Practice at Callaway Partners. Previously, he was Vice President - Financial Reporting for HealthSouth Corporation. He joined HealthSouth in June 2004 in the wake of one of the largest accounting frauds in U.S. history to help rebuild the Company's accounting organization and infrastructure. Before that, Frank was a Partner with BDO Seidman, LLP in the accounting principles group of the Firm's National Assurance Department. From 1994 - 2001, he was a project manager with the Financial Accounting Standards Board (FASB). Frank also assisted in the preparation of two Special Reports, A Guide to Implementation of Statement 115 on Accounting for Certain Investments in Debt and Equity Securities, and Reporting Interests in Joint Ventures and Similar Arrangements. Frank has been actively involved in financial accounting and reporting matters since 1982. Frank's extensive experience includes accounting for business combinations, hotel industry audit experience, corporate restructurings, leases, revenue recognition (including those in the software and motion picture industries), equity method investments, and consolidations, including the implementation of FASB Interpretation No. 46 (Revised), Consolidation of Variable Interest Entities. Frank was a member of the AICPA's FASB Statements No. 141, 142, and 144 Auditing Guidance Task Force. Frank was also an audit manager with Arthur Andersen. Education and Certifications * Bachelor of Science, Accounting, Illinois State University * Certified Public Accountant, Florida and Illinois (CPA) * Certified Management Accountant (CMA) Publications • Frank is the author of the chapter on construction accounting in The IASC-U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP. • He was also responsible for maintaining and updating the following publications: Accounting for Business Combinations, Goodwill, and Other Intangible Assets - Interpretations of U.S. and International Accounting Standards, (Aspen Publishers) and the chapter on Financial Reporting Requirements, "Corporate Controller's Manual," (Warren Gorham & Lamont).

Professional Profile Gary brings proficient experience and exposure in every segment of the healthcare supply chain, from manufacturer to provider. He is a veteran with over 28 years in Healthcare Supply Chain Management Leadership, holding executive positions in each segment of the healthcare supply chain, including: Medical & Pharmaceutical Distributors, Medical Technology Manufacturers, Logistics Providers, and various Healthcare Providers. Gary’s professional expertise of supply chain management culminated as Partner/Solution Leader for Healthcare Supply Chain practices in leading professional services firms. Professional Experience Prior to serving Wellspring Partners, Gary served as Managing Director at BearingPoint, leading the national healthcare supply chain practice. He focused on supply chain innovation projects and enabling technologies, such as RFID, with private health care, governmental health care and payor organizations. Prior to that, Gary served as Partner for Deloitte Consulting, Vice President for McKesson Provider Technologies, and Vice President / Partner for Cap Gemini Ernst & Young. * Development of a comprehensive Supply Chain Management strategy for large integrated delivery networks, a large GPO, a large healthcare manufacturer, and a large healthcare distribution company. A representative engagement included a strategic, innovative, redesign of the current supply chain for a multi-regional healthcare provider group. Results provided the platform for a radically different approach to sourcing, logistics, and total-cost optimization in the healthcare industry. * Directing cost reduction engagements for large healthcare integrated delivery networks and community hospitals. Projects included the procurement, logistics, standardization, and utilization of healthcare products and services with healthcare provider organizations. A representative multi-hospital client achieved $4M in one-time benefit and $12M annual expense reductions. * Technology assessment, implementation, and deployment projects with a variety of Supply Chain Management technology platforms, such as: ERP, MM point solutions, planning and procurement applications, point of use inventory management systems, item/vendor/charge master file management, and RFID. Gary led the deployment of RFID in a multi-hospital system to track supply, equipment and human resources within multi-facility Surgical Services Division, yielding significant reductions in high-dollar implantable device expenses, increases in revenue capture, enhanced surgical team efficiency and satisfaction, and unparalled performance management data. * Process Improvement projects focused on every facet of Supply Chain Management to include: logistics, transportation management, inventory management, procurement, value analysis, organizational design and staff development. For example, Gary led the non-labor cost reduction efforts of a large, prestigious, public academic medical center, yielding a $3M one time and $16M annual savings. Results provided the platform for design and deployment of enhanced management control systems to sustain the benefit realization. Education and Certifications * Master of Business Administration, Rollins College/Crummer Graduate School of Business * Bachelor of Science, Healthcare Administration, Western, IL University Professional Associations * Member, HFMA * Member, AHRMM * Member, HIMSS Speaking Engagements * Yale University Healthcare Conference * AHRMM Annual Conference * HFMA Regional Conferences

Professional Profile Gordon has more than 22 years of consulting experience including 15 years of experience with healthcare provider organizations. His experience across both for-profit and not-for-profit hospitals has helped clients achieve millions of dollars of improvements in incremental cash and revenue. Professional Experience Prior to joining Huron, Gordon was a Principal at Wellspring Partners, now a Huron Consulting Group Practice. While there, he led the Revenue Cycle Management practice of Wellspring Partners, which focused on net revenue improvement, cash acceleration and business process transformation. Previously Gordon served as a Managing Director at BearingPoint (Formerly KPMG Consulting) and led their healthcare provider practice in the Western United States. Before that, Gordon was a Healthcare Consulting Partner with Arthur Andersen, in charge of its regional healthcare revenue management practice as well as its cross-industry finance and business operations practice. Representative examples of Gordon's engagement experience include: * Served as Engagement Partner at multi hospital health system including a major academic medical center experiencing significant cash flow issues after years of profitability and major contributions to the School of Medicine. During a ten-month effort, approximately $45M of incremental cash was realized through an aggressive business office redesign program. Following this effort, intensive transformation changes were made to all areas of the revenue cycle including the business office, admitting, medical records, and bed control. * Served as Engagement Partner at a six-hospital system with a significant rise in its days in receivables after moving to a central business office. After a year of trying to internally resolve the issues that had been identified, an intensive cash acceleration and business transformation effort started as part of a broader turnaround effort. The project resulted in approximately $26M in incremental cash as well as a significant reduction in bad debt and administrative write-offs. * Served as Engagement Partner at a large provider organization building a central business services operation to accommodate more than 20 of its hospitals in multiple states. The transition to this model did not succeed because of various technical, logistical and political issues. An intensive effort was begun to "right size" the business services center, reduce the number of hospitals going into the center, transform the revenue cycle processes, and accelerate cash. * Served as Engagement Partner for the State of California. The state had sponsored the creation of managed care plans in various counties to serve the MediCal population in those counties. Such a plan was created (The Local Initiative) in Los Angeles County and a health plan was built from the ground up. Gordon led a team engaged to assist in developing the new health plan, from the hiring of the new CEO and his staff to the development of policies and plan model. Education and Certifications * Bachelor of Arts, Accounting, University of Mississippi * Certified Public Accountant, licensed in California Professional Associations * Member, American Institute of Certified Public Accountants * Member, Healthcare Financial Management Association

Professional Profile Dr. Gregory Duncan provides consulting in economics, statistics, simulation methods, labor, and marketing research. He has directed projects in telecommunications, energy, antitrust, intellectual property, financial markets, sampling and labor. He has provided testimony on a variety of issues in these areas before numerous state public utility commissions and legislatures, the Interstate Commerce Commission, and the Federal Communications Commission. Dr. Duncan has also advised clients on auction mechanisms, firm valuation and bankruptcy, damages issues, international trade, and market effects of mergers. Professional Experience Prior to joining Huron, Dr. Duncan was Senior Vice President at National Economic Research Associates (NERA) and headed its worldwide Telecommunication Strategy and Advice Practice. He was a member of the board of directors, was the founder of NERA’s Auctions Practice, and headed the San Francisco office. Prior to NERA, Dr. Duncan was a Staff Scientist and Principal Member of the Technical Staff at Verizon (GTE) Laboratories, Inc. In addition to his current appointment the University of California, Berkeley, he has held positions at Northwestern University, Washington State University, Boston University, Duke, and the University of Southern California. Representative examples of Dr. Duncan’s engagement experience include: * Attacked class certification in a telecom matter. * Showed damages in alleged trespassing case were de minimis in contrast to the hundreds of millions of dollars claimed. * Demonstrated the merger of two firms was not anti-competitive. * Developed cost models and revenue models for use in access pricing and helped develop access pricing rules for a large railroad. * Developed real time pricing models and provided models for investment bankers to determine likely prices for the assets when auctioned for large electric companies. Telecommunications * Developed methods to determine license fees, royalties, and valuing patents. Involved determining optimal pricing strategies and estimating revenues under different licensing and royalty scenarios. * Created models for examining pricing decisions and product offerings. These led to the optimal set of product offerings and their optimal prices. * Models reduced wasteful cannibalization and maximized gain. * Responsible for survey research design, implementation and analysis to determine price and service offering sensitivities for input into large scale optimization model. * Designed model for estimating costs of installed network and expansions. * Developed an econometric based simulation model that demonstrated provision of roaming to competitors was uneconomic at the terms and conditions proposed. Financial Modeling * Using statistical methods, developed tools to detect money laundering, fraud, to detect back-dating of executive options and developed a large scale loan loss model for a large bank. * Retained to perform Federal Reserve required review of computer models material to bottom line for two large banks. * Developed and refined models to predict required reserves for future claims for large insurance companies. * Reviewed and developed revisions to large scale demand forecasting systems for large electric companies. Additionally, Dr. Duncan has provided expert testimony on numerous cases in a wide variety of fields, including cost modeling, pricing, labor, class certifications, statistical and demand modeling. Education and Certifications * University of California, Berkeley; Ph.D., Economics * University of California, Berkeley; M.A., Statistics * University of Washington, B.A. Economics and English Publications * Dr. Duncan has published in numerous professional journals including, Econometrica, the Journal of Econometrics, the Journal of Labor Economics, the International Economic Review and others. Speaking Engagements * “Measuring Willingness to Pay for Clean Water: A sequential querying approach.” Presented at Washington State and Oregon State Universities, 2007. * “Defeating Class Certification,” Alston-Byrd/Deloitte CLE Meeting on Class Certification Issues for Inside Counsel, New York, NY 2007. * “Transmission Utilities and Rights of Way Pricing Policy on Tribal Trust Lands,” Advanced Workshop in Regulation and Competition 26th Annual Eastern Conference, Skytop, Pennsylvania, 2007. * “Infeasibility of Business Plans Based on Unbundling,” Advanced Workshop in Regulation and Competition 18th Annual Western Conference Monterey, California, 2007.

Professional Profile James has 20 years of experience in financial and economic analysis, corporate finance, valuation and operations. He has specific experience with medical equipment, manufacturing, healthcare, e-commerce, utilities, consumer goods, software, insurance and education. James also serves on the Appraisal issues Task Force advising both the FASB and the SEC on valuation related issues. Professional Experience James valued the intangible assets of clients for purposes of purchase price allocation. Intangible assets included in process research and development, workforce in place, developed technology, electronic content, customer lists, core technology, customer relationships, non-competition agreements and patents. James developed numerous financial/economic models. The model uses included: understanding the economic drivers, assisting with determining capital requirements, evaluating a joint venture, and modeling the affect of a product on customer's operations. James also directed the development of a strategic plan for a European consumer goods company. The strategy project was focused on developing a market focused enterprise. Some of James's experience includes an economic evaluation of a merger of two publicly traded consumer goods companies. Critical issues included evaluation of potential savings, adequacy of financing, scenario planning, and an assessment of the acquiring firm. James assisted in the financial restructuring of a distressed high tech manufacturer. The project included negotiations with banks, projections of cash flows, evaluation of sales operations, and potential exit strategies for the owners. Other James led the strategy realignment at a global consumer goods firm. The project was an expansion of the client's four-year commitment to shareholder value added. They underwent a transformation from a sporting goods company to an electronic instrumentation company. James also performed market research for clients looking to expand into new product /market categories. These projects have been performed in both North America and Europe and have included the economic impact of product launches and expanded distribution. Education and Certifications * Master of Management, Sloan School of Management, Massachusetts Institute of Technology * Bachelor of Science in Accounting, Michigan State University Professional Associations * Member, Appraisal issues Task Force (AITF), a group of valuation professionals working with the SEC And FASB on valuation issues related to financial reporting * Recent participant on FASB roundtable discussions on fair value

Professional Profile Jim specializes in electronic discovery consulting services, focusing on the strategic use of technology, process and the people that make it happen. Since 1989, and through the evolution of large-scale discovery implementations, Jim has successfully led initiatives for both corporate law departments and law firms. With his expertise and hands on experience in electronic discovery on behalf of corporations, he has been regarded as one of the top experts in the country with the impact he and his teams have had on process change and measurable results. Professional Experience Prior to joining Huron, Jim was a senior manager at Arthur Andersen. Previously he was Director of Systems at Hennigan Mercer & Bennett and Litigation Technology Manager at Howrey & Simon. Jim uniquely bridges the legal and technological circles by providing an understanding of the litigation process from years of working side by side with leading litigators. Jim utilizes a pragmatic approach gained by managing enterprise wide technology implementations for some of the largest companies in the world with a proven, results driven track record. Jim focuses on streamlining the discovery management business processes for corporations, utilizing technology to yield efficiencies to existing operations, dramatically reducing costs, and providing practical implementation solutions. Jim’s work spans the discovery continuum, providing strategic solutions to issues such as legal hold management, forensically sound data acquisition, instituting standard processes, vendor evaluation and election, complex litigation reviews and enterprise wide discovery consistency. Representative examples of Jim’s engagement experience include: * Leading member of a team brought into multiple Fortune 100 corporations to work as specialized embedded resources within the litigation department, working directly with in-house counsel, coordinating with outside counsel and serving as project managers on all areas of discovery. As processes and procedures are developed, in-house resources are trained and transitioned in to ensure continuity of the program. * Served as an expert in a breach of contract matter involving a bonding and surety company related to the implementation of an electronic document management system that allegedly did not fulfill complex contractual requirements. Client received favorable settlement as a result of mediation. * Developed and implemented a standard technology platform and business process to support the in-house counsel of a major retailer handling document and data relevant to 8,400+ separate asbestos-related litigations. Reduced costs by tens of millions and leveraged platform to support hundreds of external counsel users on multiple pieces of litigation. * Led the team responsible for establishing enterprise wide discovery protocols for the internal and external legal teams of an energy company. Addressed issues of identification, preservation policies, data collection, data conversion, production review, and post-production data needs. * Directed a team which developed a strategy for reviewing electronic documents related to litigation a wireless communications company was facing. Executed the implementation of a multi-million page electronic review and production performed by multiple sites of legal teams utilizing a web-based review platform. * Led the design, creation and implementation of a collaborative web-based data analysis site for a Fortune 500 company (major airline) in order to centralize their information and place it in a shared environment, making it available to all necessary parties, both internally and externally. * Designed an outside counsel integration model for an insurance industry corporate legal department, supporting thousands of matters. * Leading member of the core team that conceived and implemented Internet data warehouse model of more than 40 million related pages. Education and Certifications * Bachelor of Arts, International Relations & Business Administration, University of Redlands

Professional Profile Jeff has over 18 years of experience in economic and statistical consulting, survey design and sampling methodologies, and database analytics. He is an authority on economic and labor markets, statistical methods, and economic damages. Professional Experience Prior to joining Huron, Jeff was the Principal-in-Charge of Deloitte Financial Advisory Services LLP in Boston. He previously served on the staff of the President's Council of Economic Advisers and on the faculty of the University of Illinois where he taught graduate and undergraduate courses covering labor economics, demand analysis and statistics. Jeff has conducted studies for corporations, government agencies and law firms on a variety of economic and statistical issues; focusing on the evaluation of economic damages in large business disputes and forecasting economic losses from hazardous material exposure. He has overseen projects measuring the impact of specific events on company sales, profits and stock price. He also has special expertise in conducting statistical analyses in class actions involving questions of discrimination in employment, and in insurance cases involving questions of pricing and coverage. Jeff has investigated the definition of markets and assessed the extent of competition in a range of industries. He has provided expert testimony in State and Federal Courts and presented analytical findings before the Securities and Exchange Commission, the Texas Commissioner of Insurance, and the New York and Massachusetts State Offices of Attorney General. Representative examples of Jeff's engagement experience include: Intellectual Property/Economic Damages For a manufacturer involved in a patent infringement and unfair competition dispute, he conducted an econometric study of lost sales due to an alleged infringement. His critique of opposing expert's calculation of economic damages contributed to a jury decision of zero damages despite a finding of infringement. Antitrust/Competitive Analyses Working for defense counsel in an antitrust lawsuit involving the automobile industry, he prepared an expert report criticizing analyses and testimony of plaintiffs' economic and statistical expert. He identified a number of serious conceptual and methodological flaws in this analysis that rendered the opposing expert's conclusions unreliable. Environmental For a pharmaceutical company, he constructed an economic model to forecast expected costs arising from employees' exposure to hazardous materials including asbestos. The model blended economic, demographic, and medical cost factors to project the pattern of exposure and disease, and to estimate the dollar of future claims expected to be brought against the company. Employment - Wage & Hour For an insurance company alleged to have misclassified adjusters as exempt from overtime pay, he supplemented company claims data with government survey data to estimate actual hours worked and show that employees may have overstated the amount of time they recalled working. Securities On behalf of outside counsel of a CEO facing a derivative class action, he oversaw a team of economists to estimate the expected impact of an earnings announcement on company stock price. He also analyzed historical revenue patterns to help assess the reasonableness of executive statements that the company was on target to meet its earnings guidance. Education and Certifications * Ph.D., Economics, University of Pennsylvania Professional Associations * American Economic Association * American Statistical Association * Society of Labor Economists Publications * His research has been published in some of the top peer-reviewed journals in the economics profession including, The American Economic Review.

Professional Profile Jeff is the leader of Huron’s Complex Accounting service line. His areas of specialization include stock-based compensation arrangements, leasing transactions, consolidation of special-purpose entities/variable interest entities, asset securitizations, real estate sale transactions, debt restructurings and modifications, derivative and hedging transactions, product financing arrangements, and lending transactions. Professional Experience Prior to joining Huron, Jeff was a Partner in the National Professional Standards Group at Grant Thornton LLP. Previously he was a Partner in Arthur Andersen’s Professional Standards Group. In both positions, Jeff was responsible for providing technical accounting guidance to audit engagement teams and assistance and alternatives to clients in relation to structuring transactions, so that the outcomes meet client business needs and accounting objectives, while remaining in accordance with Generally Accepted Accounting Principles. Jeff represented Grant Thornton and Arthur Andersen in resolving accounting issues with the staff of the Securities and Exchange Commission. He also represented both firms as a member of various working groups assisting the Emerging Issues Task Force of the Financial Accounting Standards Board. Representative examples of Jeff’s engagement experience include: * Served as co-leader of the team retained by Paul, Weiss, Rifkind, Wharton & Garrison, LLP to assist in conducting the reviews outlined in the September 2004 Agreement between the Board of Directors of Fannie Mae and the Office of Federal Housing Enterprise Oversight. * Assisted management of a Fortune 500 company in identifying and correcting accounting errors occurring over several years. * Served as lead technical resource supporting the AIG Independent Consultant and as leader of the Huron team that assisted the Independent Consultant in the examination of structured financial products entered into by AIG. * Assisted a division of a foreign corporation in converting its financial statements from IFRS to U.S. GAAP. * Assisted counsel for a former chief financial officer in responding to a Wells Notice. * Assisted companies (foreign and domestic) in analyzing transactions, identifying the applicable accounting literature, and documenting the appropriate accounting for: derivatives, sales of product involving third party financing, sales of real estate, and variable entities. * Assisted counsel in preparing the successful defense of two audit partners alleged by the SEC Enforcement Division as having contributed to a registrant filing misleading financial statements. * Participated in an engagement resulting in the restatement of financial statements for a public company relating to the improper application of purchase accounting. Education and Certifications * Bachelor of Science, Business Administration, Colorado State University * Certified Public Accountant, Illinois Professional Associations * Member, American Institute of Certified Public Accountants * Member, Illinois Society of Certified Public Accountants * Member, Institute of Management Accountants Financial Reporting Committee Publications * Served as contributing author to the CCH Incorporated publications, Accounting for Leases and Accounting for Compensation Arrangements. * Authored articles for LJN’s Equipment Leasing Newsletter on the following topics: o EITF Issue No. 00-13, “Determining Whether Equipment is ‘Integral Equipment’ Subject to FASB Statements No. 66 and No. 98” (May 2001). o FASB Interpretation No. 46, Consolidation of Variable Interest Entities (March, April and November 2003). o EITF Issue No. 01-8, “Determining Whether an Arrangement Contains a Lease”. * Co-authored chapters in: o Operating Leases: The Complete Guide, on the accounting and tax implications of “synthetic leases” (published by Amembal & Associates). o Equipment Leasing: Leveraged Leasing, on accounting for leases (published by Practising Law Institute).

Professional Profile John has led several accounting related investigations and has assisted counsel both as a consultant and as an expert in litigation matters involving a wide range of issues including the application of accounting and auditing principles, damages assessment and business acquisition disputes. Professional Experience Prior to Huron, John was an audit partner with Arthur Andersen. He was also the partner in charge of Andersen's New England Transaction Advisory Services practice. He has performed numerous audits, due diligence projects including deal structuring, financing (both public and private) and post acquisition accounting for numerous financial and strategic buyers in a cross-section of industries, including healthcare, manufacturing, construction, high technology, consumer products, professional and other service industries among others. As a Transaction Advisory Partner at Andersen, John was responsible for coordinating and executing all aspects of each engagement including financial and tax due diligence, acquisition structuring, negotiation and closing issues and post closing and integration issues. John has lectured on SEC Reporting, Financial Accounting Due Diligence, the Sarbanes-Oxley Act, and Accounting for Business Combinations. As a Managing Director of Huron, John has served as an expert or directed the work on a number of matters including the following: * Special investigation for the Board of Directors of a publicly traded multinational insurance company, under the auspices of the DOJ and SEC, to identify and assess certain transactions entered into by the company with the underlying purpose to circumvent GAAP and to present the results directly to the SEC. The investigation covered a five year period of complex insurance and reinsurance transactions in excess of $50 billion. * Special investigation for the Board of Directors of a Government Sponsored Entity that provides access to home mortgages for U.S. citizens. Reviewed and assessed the company’s internal controls and corporate governance functions as well as several areas associated with the company’s mortgage portfolio and related activities. * Special investigation for the Board of Directors of a publicly traded government contractor, regarding allegations of financial reporting improprieties. The allegations included the accounting for stock options, revenue recognition, income taxes and other matters. * Special investigation by the Board of Directors of a publicly traded media company regarding allegations of intentional violations of GAAP. * Special investigation by the Board of Directors of a publicly traded software company and assistance with an SEC investigation regarding the application of GAAP. * Special investigation for the Board of Directors of a publicly traded builder of power generating facilities and equipment regarding allegations of financial reporting improprieties. The allegations included revenue recognition and other related issues pursuant to SOP 81-1. * Litigation against multinational accounting firms regarding compliance with GAAS and the application of GAAP related to audits performed by the firm. * Litigation against a multinational accounting firm regarding the quality and usefulness of financial statements and related information provided to the buyers of a business. * Criminal litigation against senior executives of a publicly traded financial services company. Alleged that the executives inflated revenue and income by hundreds of millions of dollars through the use of highly complex financial instruments. * Litigation against a publicly traded company regarding a financial statement restatement and allegations by certain employees that the cause of the restatement was the intentional violation of GAAP by senior executives and that the employees were harmed financially as a result of the alleged fraud. * Class action litigation against directors and officers regarding the financial statement restatement of a publicly traded company and the misapplication of GAAP. * Dispute between real estate developers on the disposition of completed projects including allegations of fraud. * Acquisition dispute regarding the purchase of the life and disability insurance business by a multinational reinsurance company. * Served as arbitrator in a dispute regarding contingent consideration for a business acquisition. * Damage analysis regarding an alleged breach of representations and warranties by the seller in a business acquisition. Education and Certifications * Bachelor of Science, Accounting, Bentley College Professional Associations * American Institute of Certified Public Accountants

Professional Profile Mark is a leading national authority on research compliance, the practice and ethics of clinical trials, medical privacy, and international health and development projects. He provides consulting services to universities, medical schools, hospitals, and major pharmaceutical companies in matters related to scientific research, stem cell and genetic research, research grants, clinical trials, Medicare reimbursement, and medical privacy. For the past 25 years, Mark has practiced and taught health law, served as a Washington lobbyist and advocate, as well as administered domestic and international health care programs. He has served in senior appointed roles in the New York City and State Departments of Health. Professional Experience Prior to joining Huron, Mark served as the executive vice president and chief administrative officer of St. Jude Children’s Research Hospital in Memphis, Tennessee. Prior to his role at St. Jude, Mark was a partner at Ropes & Gray LLP. Representative examples of his experience include: * Prepared and politically managed New York City's adoption and enforcement of new regulations for treatment compliance among tuberculosis patients. * Reorganized New York City Department of Health's AIDS care programs and secured $60 million in additional annual federal funding. * Served as the director of policy for the New York State Department of Health AIDS Institute and oversaw and organized the establishment of Harvard's AIDS treatment programs in Nigeria, Tanzania, and Botswana. * Directed the leading national AIDS lobbying and advocacy organization and supervised lobbyists, policy analysts, and media/press officers on issues related to health care, Medicare/Medicaid, NIH research policy, and public health funding. Education and Certifications * Master of Laws, Public Health Law, Columbia Law School, New York, New York * Juris Doctor, Yale Law School, New Haven, Connecticut * Bachelor of Arts, Greek and Latin, Bennington College, Bennington, Vermont Professional Associations * Former member, HHS Secretary’s Advisory Committee on Human Research Protections, United States Department of Health and Human Services * Former member, National Human Research Protections Advisory Committee, United States Department of Health and Human Services * Former member and chair, Finance and Audit Committee, Partnership for Human Research Protections * Former chair, New York State Bar Association, Health Law Section * Member, American Society of Law, Medicine and Ethics * Member, American Association for History of Medicine * Member, Public Responsibility in Medicine and Research Publications * The Obligation to Provide Antiretroviral Treatment in HIV Prevention Trials, 21 AIDS 1229-1231 (2007) (with B. Lo and N. Padian). * Washington University v. Catalona: Ownership and Use of Human Biologic Materials Collected for Research, BNA Med. Research Law & Pol’y Rep. (May 3, 2006) (with C.Hermes and A. Brooks). * HIPAA and Commercial Clinical Research, in Good Clinical Practice: A Question and Answer Reference Guide 271-82 (Parexel, May 2006). * Medicare Reimbursement for Clinical Trial Services: Understanding Medicare Coverage in Establishing a Clinical Trial Budget, 38 J. Health L. 611 (Fall 2005) (with J. Korn). * Can Informed Consent be Tailored for the Critical Care Unit?, 25 Health L. Canada 10 (September 2004) (with P. Florencio and B. Wyatt). * Conflicts of Interest in Human Subjects Research: The Problem of Institutional Conflicts, 30 J. Law Med. & Ethics 390 (Fall 2002) (with P. Florencio). * Restoring Balance to Industry-Academia Relationships in an Era of Institutional Conflicts of Interest: Promoting Research While Maintaining Trust, 289 J. Amer. Med. Ass’n 741 (February 12, 2003) (with M.E. Johns and P. Florencio).

Professional Profile Mark’s experience includes a wide range of forensic accounting investigations, accounting-related business disputes, complex accounting advisory projects and financial statement audits. He has served clients primarily in the high tech, manufacturing, pharmaceutical and financial services industries and has extensive experience with both large multinational clients and emerging growth companies. Professional Experience Since joining Huron in 2003, Mark has been involved in a variety of matters involving the interpretation and application of GAAP and GAAS, advising clients on SEC issues and the investigation of various complex accounting issues, including the following: * Participated in several accounting investigations to address concerns raised by management, the audit committee, auditors or “whistleblower” allegations. * Assisted with the response to formal and informal SEC investigations of accounting errors and irregularities, including the preparation and filing of restated financial statements. * Analyzed and interpreted the accounting for complex transactions, including revenue recognition, purchase accounting, asset impairment and stock-based compensation. * Assisted buyers with the assessment of post-acquisition purchase price disputes, including working capital and other accounting-related purchase price adjustments. * Participated in the independent consultant examinations of two public companies as required by their consent decrees with the U.S. federal government. * Assisted with the preparation of expert reports for both plaintiffs/claimants and defendants/respondents. Prior to joining Huron, Mark was a senior manager in the audit practices of Ernst & Young and Arthur Andersen. While in public accounting, Mark provided services to clients in a broad range of areas, including: * Supervised and conducted the financial statement audits of numerous public and private companies, including restatements and initial public offerings. * Performed financial and accounting due diligence reviews on target companies for both strategic and financial buyers. * Performed audits of acquired targets on behalf of both buyers and sellers, including Form 8-K filings. Performed reviews of target closing balance sheets to assist in the evaluation of the delivered closing balance sheet by the seller and the opening balance sheet accounting for the buyer. * Assisted with the response to SEC comment letters related to Forms 10-K, 10-Q and S-1, as well as other types of filings. Education and Certifications * Master of Business Administration and Master of Accounting, Northeastern University * Bachelor of Arts, History, College of the Holy Cross * Certified Public Accountant, Massachusetts * Certified in Financial Forensics Professional Associations * American Institute of Certified Public Accountants * Massachusetts Society of Certified Public Accountants

Professional Profile Matthew has more than 11 years of experience working with academic medical centers, hospital systems, and research universities. His areas of focus include the use of information technology systems to manage the research enterprise, research administration, research strategy, compliance, clinical trials administration, costing, and training. Professional Experience Representative examples of Matthew’s engagement experience include: * Provided interim leadership of research administration operations for large research organizations, serving as director of sponsored programs at a major children’s hospital and associate dean for research at a large urban medical school. Provided day-to-day leadership, reorganized internal operations, enhanced business processes, and renewed outreach to the research community. * Assisted institutions with the assessment, selection, and implementation of information systems to support the research enterprise. * Assisted organizations to assess and enhance the infrastructure supporting clinical research. Developed and implemented recommendations to strengthen infrastructure, increase management effectiveness, improve financial outcomes, and reduce compliance risk. * Performed operational and compliance assessments for research-intensive institutions including pre-award, post-award, costing practices, and clinical research. * Worked with organizations to develop financial models to support strategic planning for the research enterprise. These models incorporated current and projected research volumes, recruiting, space planning, indirect cost recoveries, and anticipated investments in the research enterprise. * Assisted research institutions to assess the challenges and opportunities in research administration and to reengineer business process. Recommended and implemented changes related to organizational structure, systems, personnel, performance measures, and processes. * Assisted institutions with the development and documentation of facilities and administrative cost rate proposals and analyses of costing and compliance issues. * Developed and delivered training to principal investigators, administrators, research personnel, and leadership on key compliance issues. Education and Certifications * Master of Arts, Public Policy, University of Chicago, Chicago, Illinois * Bachelor of Arts, Economics, Eckerd College, St. Petersburg, Florida Professional Associations * Member, National Council of University Research Administrators * Member, Society of Research Administrators * Member, Health Care Compliance Association Speaking Engagements * Matthew speaks frequently at research administration conferences.

Professional Profile Maureen has more than 20 years of financial consulting, disputes, and forensic investigations experience. She has extensive experience in assisting companies and their in-house and outside counsel with damages analysis, financial modeling, valuation, due diligence, business interruption, and business consulting issues. She has experience in a variety of industries including media and entertainment, consumer products, insurance, telecommunications, manufacturing, and financial services. She is experienced in large commercial damages cases and investigations requiring accounting, economics, statistics, computer forensics, and data mining expertise. Professional Experience Litigation and Financial Consulting * Analyzed and prepared economic damages and lost profit calculations due to an alleged breach of contract and tort claims. Provided expert testimony at deposition and trial to describe and support the analysis and opinions. * Performed all aspects of damages analysis in intellectual property cases, such as identification of lost sales, estimation of lost profits, reasonable royalty, price erosion, market assessments, convoyed sales, unjust enrichment, and prejudgment interest for both plaintiffs and defendants. Provided expert witness testimony at deposition and trial in patent infringement, trademark and trade secret misappropriation cases. * Implemented the use of data mining and forensic data analysis technology tools and techniques to identify and evaluate anomalies in financial and transactional data; identify and quantify patterns of possible fraud; and assess fraud risk factors due to deficient or weak control environments. * Conducted analysis of agent commission and supplier agreements to recompute appropriate amount of payments due under those agreements. Financial Statement Errors and Irregularities * Managed investigations relating to financial statement and financial reporting improprieties including misstatements and restatements. Forensic Investigations * Managed an internal investigation involving allegations by the New York Attorney General and the SEC of mutual fund market timing and late trading. Analysis involved extensive data mining of shareholder transaction activity and quantification of economic impact of dilution using various assumptions. * Managed an internal investigation of insurance broker practices involving contingent commissions and other business practices in light of the New York Attorney General and the state insurance commissioner investigations into such practices. * Managed an internal investigation involving mutual fund business practices with respect to filing for securities class action settlements and filing bankruptcy proofs of claims for fund holdings. * Performed an investigation of transactions conducted by an international financial institution involving sovereign debt restructuring. * Performed investigative accounting procedures and analyses to identify defalcation schemes and quantify economic impact. Insurance Claims Consulting * Managed and performed analyses to calculate property damage, business interruption, extra expense claim, and other economic losses for a large company's insurance claim arising from the events of September 11. * Managed an engagement assessing a business interruption claim stemming from a power outage at the insured's manufacturing facility. Education and Certifications * Bachelor of Science, Economics, Wharton School, University of Pennsylvania * Certified Public Accountant, New York, Pennsylvania, Ohio and Montana Professional Associations * Member, Licensing Executive Society * Member, American Institute of Certified Public Accountants

Professional Profile Michael has more than 17 years experience providing operational and technology consulting services to leading corporations and law firms. His particular expertise lies in the areas of operational and business process improvements, contract management, matter management, document management, and e-billing. Professional Experience Prior to joining Huron, Michael was a Manager of Cisco’s Legal Business Services group, responsible for formulation and implementation of the technology initiatives, and managing operational support. Previously, he provided legal technology and operational consulting to Fortune 500 corporations and leading law firms as a Manager at PricewaterhouseCoopers and as a Program Manager at SRA International. Representative examples of Michael’s engagement experience include: Strategic Planning * Developed strategic operational and technology plans for top law firms and legal departments in a variety of industries, including, oil & gas, pharmaceutical, high technology, telecommunication, and healthcare. * Led numerous benchmarking studies of operational efficiency and technology usage for both law firms and law departments. Contract Management * Leads Huron’s contract management practice delivering streamlined business processes, improved compliance, and financial improvements to our clients. Works with the leading providers of contract management software * Led the design and implementation of a contract management system for a global technology company. The system was designed not only to provide process improvement to the law department and those individuals negotiating contracts, but also to fit into the larger business processes that the contracts were documenting. To that end, the contract management system was integrated with the company’s ERP system to automate the sales process, as well as other non-sales related systems. Matter Management and E-Billing * Led the design and implementation of a Matter Management and e-billing system for a global legal department. One of the key challenges overcome was supporting the varying tax handling requirements of over 50 countries worldwide. The system resulted in global visibility to spend and improved cost containment. * Led the design and deployment of a Matter Management and e-billing system to a large pharmaceutical company. Key improvements realized were improved management visibility of legal department activities, streamlined business processes, and cost control. On-Line Document Acceptance/Electronic Signature * Led the conception, custom development, and implementation of an online document acceptance tool for internal and external customer signatures for over 5 million documents per year. Document types ranged from complex sales contracts to non-disclosure agreements to new hire offer letters. Significantly shortened the cycle time and human effort on over 50 different business processes, with savings of over $15M per year. Document Management * Managed the design, development, and installation of over 10 major document management systems for large law firms and corporations. The most recent document management project was for a global oil & gas company, integrating it with the Legal department’s Matter Management system. Education and Certifications * Bachelor of Science, Electrical Engineering, Virginia Polytechnic Institute and State University (Virginia Tech) Speaking Engagements * Frequent speaker at Legal Industry Conferences

Professional Profile Mike provides financial, forensic, restructuring, and expert testimony assistance to senior business executives and counsel. He is the Regional Managing Director for the Central Region. Professional Experience Prior to joining Huron, Mike was the worldwide managing partner of the Strategic Value Services group at Arthur Andersen LLP. He has assisted companies in a number of industries with complex financial advisory issues, frequently in crisis situations, throughout his career. He has provided hands-on management of complex turnaround situations and advised companies on strategy, finance, transaction, valuation, accounting, forensic, bankruptcy and litigation issues throughout his career. Mike has provided expert testimony on a number of occasions in federal and state jurisdictions, including U.S. Bankruptcy Court and U.S. Tax Court, as well as in arbitration proceedings. He has led detailed litigation and forensic analyses on behalf of companies, boards and special committees. He has served as chief financial advisor to several companies and their constituents in financially challenging environments, helping to develop, implement or evaluate restructuring plans and working to help stabilize liquidity crises, improve cash flow, sell businesses, implement management and operational changes and negotiate with vendors and lenders. Education and Certifications * Bachelor of Arts, University of Notre Dame * Certified Public Accountant, licensed in Illinois Professional Associations * Member, Turnaround Management Association * Member, Illinois Certified Public Accountants Society * Member, American Institute of Certified Public Accountants * Fellow, Dräger Foundation Civic Involvement * Chairman of Board and Founder, HFS Chicago Scholars. This scholarship and mentoring program is in its 15th year of helping economically disadvantaged Chicago high school students who show academic and leadership promise achieve their educational goals. * Board of Directors, Big Shoulders Fund * Board of Directors, Chicagoland Chamber of Commerce * Advisory Council, Lawyers’ Committee for Better Housing Awards * Recipient (2003), St. Ignatius College Prep Dei Gloriam award presented in recognition of leadership in Chicago * Recipient (2007), University of Notre Dame William D. Reynolds Award for dedication to the lives of youth

Professional Profile Mukesh offers a wide range of strategic, operational and financial solutions to university medical centers, physician practice plans, and other healthcare organizations. He focuses on revenue management and regulatory compliance and provides strategic and tactical advice to large healthcare systems and academic medical centers on billing and collection matters. Professional Experience Prior to joining Huron, Mukesh was a partner in the Healthcare practice of Arthur Andersen LLP. Previously he was a Managing Director at BearingPoint. Mukesh was the national leader in revenue management and regulatory compliance services at these organizations. Representative examples of Mukesh's experience include: * Led several large transformation projects requiring clinical, operational, and financial redesign in turnaround and performance improvement situations. * Led a national initiative with five reputed medical centers to develop and implement an outpatient operational and delivery model that has acquired national prominence. * Spearheaded with Kellogg Graduate School of Management on a patient convenience and satisfaction model, uniquely applicable to the healthcare industry. * Led large revenue reengineering and reimbursement engagements involving third party payer methodologies, revenue enhancement and rate optimization. * Assisted in developing a combined business office for a large, integrated healthcare delivery system addressing issues of patient access, charge capture, billing and collection, and related technology enablers. * Worked on significant Medicare and Medicaid fraud and abuse issues relating to billing, coding, and other related risk areas. Performed risk assessment, exposure quantification and settlement discussions. Dealt significantly with U.S. Department of Justice and the Office of the Inspector General. * Worked extensively on billing compliance areas like PATH 2, (Physicians at Teaching Hospitals), inpatient and outpatient services, ambulance and physical therapy service, and integrity agreements. Education and Certifications * Master of Business Administration, J.L. Kellogg Graduate School of Management at Northwestern University, Evanston, IL * Certified Public Accountant, Illinois Professional Associations * Healthcare Financial Management Association * Kellogg Graduate School of Management, Alumni Board * Healthcare Information and Management Systems Society Speaking Engagements * Mukesh presents regularly to boards and senior managementon healthcare issues. He has frequently lectured on revenue management,finance, and operations to professional associations in the healthcaresector. * He has spoken on the Outpatient Businessmodel for the Provider sector to the CFO forum of HFMA and theUniversity Health System Consortium. * He also servedas an adjunct professor at Kellogg Graduate School of Managementteaching a course called "Managing Business Risks."

Professional Profile For more than 30 years, Paul has performed demanding forensic accounting, financial, economic, and statistical analyses and presented these to a variety of audiences including juries, judges, arbitration panels, and subject matter experts. He has assisted counsel both as a consultant and as an expert in litigation matters involving a range of issues inclusive of damages assessment, valuation, market analysis, and application of accounting and auditing principles. Professional Experience Prior to Huron’s formation, Paul was a partner in the Arthur Andersen’s Assurance and Business Advisory practice, specializing in Claims and Disputes. He has held leadership positions at Huron and Andersen. Representative examples of Paul’s engagement experience include: Financial * Consulted with and testified for financial and securities companies, on unauthorized trading, tax motivated trading, and irregular trading. * Member of the Huron’s Forensic Accounting Investigative team that assisted the select committee of the Board of Fannie Mae in its investigation of accounting matters. Securities and Financial * Conticommodity Services Inc. vs. Prescott Ball and Turben – testified for Conti as to damages arising from fraudulent trading. * In re: Soybean Futures Litigation – testified on Ferruzzi’s behalf in administrative proceedings alleging market misconduct. Damages expert in follow-on class actions. * United States vs. Lawrence Warner and George Ryan – testified for former Governor Ryan in public corruption trial. * Oceanic Bank and Trust Limited vs. MS Select Global Limited (in liquidation) – testified in the Supreme Court Common Law & Equity division of the Bahamas concerning damages arising from a hedge fund failure. * Special Purpose Accounts Receivable Corporation and Canadian Imperial Bank & Commerce vs. Prime One Capital, LLC, Signature Automotive Group Inc. and Thomas Borzilleri – testified for CIBC as to damages from fraud conducted by defendants. * Office of the Comptroller of the Currency vs. First National Bank of Chicago – testified for First National as to damages arising from the operation of a real estate fund. Telecommunications * US WATS vs. AT&T – testified as damage expert for AT&T in this and other cases, including the resale of long distance service. * Bell Atlantic vs. AT&T – damage expert for AT&T. Testimony included statistical modeling of consumer demand for new product offerings. * Pennecom B.V. vs. Elektrim S.A – Testified in ICC arbitration on acquisition. * Cingular – damages expert for Cingular in cases involving resale of cellular service. Intellectual Property * Paxar Americas, Inc. vs. Zebra Technologies – testified for Paxar on damages arising from patent infringement. Education and Certifications * Certified Public Accountant, Illinois * Master of Science, Industrial Administration, Carnegie Mellon University, Pittsburgh, Pennsylvania o Accounting Fellow o Editor Alumni Magazine and Student Newspaper * A.B. Medieval History, Magna Cum Laude, Harvard College, Cambridge, Massachusetts o Hollis Prize Professional Associations * Member, American Institute of Certified Public Accountants * Member, Illinois Certified Public Accountants Society * School Board, Wilmette Public Schools (1997-2001)

Professional Profile Paul has 20 years of experience in the pharmaceutical, healthcare, and consumer products industry, specializing in compliance and regulatory matters. He regularly works with in-house legal counsel, corporate compliance officers, senior operations professionals and outside legal counsel that support these professionals. Paul has provided expert testimony on behalf of pharmaceutical companies in litigation matters involving sales & marketing practices. Professional Experience Paul joined Huron after 9 years with Ernst & Young LLP where he was a director and a member of the four-person leadership team of the firm’s national Fraud Investigation & Dispute Services practice. Paul was one of the founders of Ernst & Young’s Pharmaceutical and Medical Device regulatory compliance service offerings. He was also a member of the firm’s Global Pharmaceutical Industry leadership team. Paul held various roles in operations and district and regional sales & marketing for multi-national pharmaceutical and medical device manufacturers. Paul’s hands-on industry experience provides him with a real world perspective which he brings to the needs of his clients. Specific areas in which Paul and his teams have assisted clients in the healthcare industry include: * Sales and marketing compliance assessments * Fair Market Value assessments * Operational policies and procedures development * Independent Review Services (IRO) for clients under a Corporate Integrity Agreement (CIA) * Industry insight on various government healthcare investigations related to the sales and marketing of prescription drugs * Damage calculations and analysis involving the sales and marketing of prescription drugs * Risk assessment tools for the retail pharmacy industry * MSL activity assessments * Pharmaceutical industry guidance as part of an M&A due diligence team * Educational grant process management * Marketing strategies for contract sales organizations (CSO’s) * Sales Force Automation (SFA) tools Education and Certifications * Bachelor of Science, Business Finance and Strategic Communications, University of Alabama, Tuscaloosa, AL Professional Associations * FDA News Editorial Advisory Board * RX Compliance Report Editorial Advisory Board * The William Breman Nursing Home Board * The Georgia BioMedical Partnership Speaking Engagements * Nationally recognized speaker on sales and marketing compliance at various events including: o The Pharmaceutical Marketing Compliance Congress o Pharmaceutical and Regulatory Compliance Congress o The Corporate Legal Times General Counsel Conference o Pharmaceutical Compliance Forum (PCF) Executive Forum Awards * Selected 100 Most Influential Medical Device Executives in the industry by MD&DI magazine for 2008

Professional Profile Rich applies more than 20 years of financial and management experience to improving the business performance of law departments and law firms through process improvement and the use of technology. His areas of focus include strategic and technology planning, business process reviews, technology assessments, benchmarking, project management, technology implementations, and cost reduction initiatives. Professional Experience Previously, Rich was a Director at PricewaterhouseCoopers. Prior to becoming a consultant in 1998, Rich directed the Business and Technology Operations for Exxon’s Law Department with responsibility for financial processes, information technology, human resources, litigation support, and the management of 150 non-attorney personnel. Engaged by a leading software company, Rich led an initiative to develop a strategic plan for implementing a department-wide approach for leveraging technology and improving business processes for a 650-person law department. The strategic planning was followed by a number of specific implementation projects. The newly adopted processes helped the department achieve significant operational efficiencies and reduce costs through improved processes. Rich provided subject matter expertise and led a project to transform the legal function of a diversified energy company as part of an overall corporate initiative to transform all operating and functional departments. The project included client surveys and an evaluation of the processes associated with the delivery of legal services. The project resulted in a number of recommendations designed to improve the organization’s structure, processes and the use of technology. The project helped improve service and better align the legal function to the needs of a diversified company growing rapidly through acquisition. Also, Rich led a project for the General Counsel of a leading communications solutions company to identify opportunities to improve the financial and administrative processes with a focus towards meeting the information needs of lawyers and the business units. He assisted in the reorganization of the administrative group and the redesign of processes resulting in improved financial management and reporting. Rich facilitated a strategic planning initiative for the law department of an aerospace manufacturer. In addition to a vision and mission statement, the plan included specific goals, an implementation plan, benchmarking data and metrics designed to measure improvement. Rich managed a project for a large computer manufacturer to select and implement a matter management system throughout the law department. The effort included the design and implementation of re-engineered business processes including an electronic billing solution. Rich implemented an enterprise-wide document management system designed to improve the management of corporate documents. The system enabled the management of very large document repositories while improving compliance with retention and destruction requirements. For a leading law firm of 700 lawyers, Rich managed a comprehensive technology assessment and planning engagement. Key elements of the assessment included interviews and surveys; benchmarking; an analysis of systems; an evaluation of IT management; and development of a new approach to IT governance, planning, management, and communications. Education and Certifications * Bachelor of Science, Accounting, Pennsylvania State University * Certified Public Accountant, Texas * Certified Internal Auditor Professional Associations * American Bar Association * Institute of Certified Public Accountants Speaking Engagements * Conducted seminars on Best Practices for Global Law Departments * Speaker at LegalTech and other programs

Professional Profile Rob has more than 15 years of experience providing professional services to public and private companies ranging in size from early stage companies to large multinational and Fortune 100 companies. He has extensive experience advising executive management, boards of directors and general counsel of companies regarding a wide range of accounting issues. Rob also has experience in many industries including high technology, manufacturing and services. Professional Experience Prior to joining Huron, Rob was a senior manager in the assurance and business advisory practices of Ernst & Young and Arthur Andersen. For several years, he served as a member of the expert network in New England within Arthur Andersen responsible for consulting with engagement teams and Arthur Andersen’s Professional Standards Group in Chicago regarding complex accounting matters, such as the accounting for compensation arrangements and revenue recognition. Rob has provided a broad range of advisory services to clients, including: * Restatements of financial statements * SEC rules and regulations * Revenue recognition * Reserve accounting * Stock option accounting * Due Diligence * Public Offerings * Mergers and acquisitions * Compensation arrangements * Other complex accounting issues Rob has led numerous investigations of publicly traded companies related to accounting issues and restatement matters, as well as embezzlement schemes. He has presented findings to the Securities and Exchange Commission and other regulatory and governmental agencies. Recently, Rob has been a lead managing director for Huron related to stock option investigations. In this role, he has not only led a number of investigations, but also serves as an expert resource within Huron for other engagement teams on stock compensation related matters. Representative examples of Rob’s engagement experience include: * Engaged by counsel to review the propriety of the restatement of revenue for a large entertainment and media company. The restatement involved complex revenue recognition issues in the internet and advertising industries. * Engaged by counsel to conduct an independent investigation for the financial statements of a $10B, publicly traded telecommunications company. The investigation involved various accounting issues primarily focused on revenue recognition and reserves and accruals. * Conducted numerous investigations into the stock option practices of public companies working on behalf of boards of directors, independent counsel and management. His work consisted of investigating potential backdating issues and other technical accounting issues related to stock option granting practices. * Assisted counsel in an investigation of an embezzlement scheme within the accounts payable function of a public company. * Assisted counsel in the defense of the former CFO of a large publicly traded software company. The allegations included complex accounting issues related primarily to revenue recognition. Education and Certifications * Bachelor of Science, Accounting, Bentley College * Certified Public Accountant, Massachusetts Professional Associations * Member, American Institute of Certified Public Accountants * Member, Massachusetts Society of Certified Public Accountants

Professional Profile Steve has over 25 years of experience providing professional service to law firms and multinational companies. He has worked with both public and private manufacturing and technology companies, with primary emphasis on larger, public multinational clients. Professional Experience Prior to joining Huron, Steve was an audit partner with both Ernst & Young and Arthur Andersen. Throughout his career, Steve has provided advisory services in a broad range of areas, including: * Restatements of financial statements * SEC rules and regulations * Lease accounting * Reserve accounting * Revenue recognition * Stock option accounting * Income tax accounting * Business combination accounting * Other complex accounting issues For several years, Steve served in Arthur Andersen’s Professional Standards Group in Chicago, interacting with various standard setters and consulting with engagement teams on unique and complicated accounting matters. Additionally, Steve has led numerous investigations of publicly traded companies related to accounting issues and restatement matters. In this capacity, he has presented findings to the Securities and Exchange Commission, the United States Department of Justice, the Ontario Securities Commission, and the Royal Canadian Mounted Police. In various litigation matters Steve has served as an accounting expert in both consulting and testifying capacities. Steve has significant experience in the resolution of purchase price disputes, from both the buyer’s and the seller’s side. He also has served as an arbitrator in such disputes. Steve has led numerous engagements, including several multi-billion dollar transactions, assisting clients in reaching negotiated settlements as well as preparing for arbitration proceedings. Representative examples of Steve’s engagement experience include: * Engaged by counsel to conduct a two-year independent investigation of the financial statement restatements of a $10 billion, publicly-traded telecom company. The investigation addressed accounting for reserves and accruals and revenue recognition, among other matters. * Engaged by counsel to conduct an investigation of a $2 billion, publicly-traded real estate company. The investigation addressed accounting for sales of real estate, equity method accounting and various reserve issues. * Engaged by counsel to conduct an investigation of a $300 million publicly-traded software company. The investigation centered around the potential backdating of stock options. * Engaged by counsel to assist a $15 billion publicly-traded technology company in the defense of various shareholder class-action lawsuits resulting from a financial statement restatement of the Company. The accounting issues related to revenue recognition, lease accounting, securitization transactions, reserves and restructuring, among other matters. * Engaged by counsel to assist in the defense of a public company executive accused of stock option backdating. * Served as an accounting expert in litigation between two parties to a joint venture agreement. The issues involved financial statement disclosures of leases and related-party transactions. * Engaged by the buyer and seller in a $1.1 billion transaction to serve as the arbitrator in a $60 million purchase price dispute involving various accounting issues. * Assisted a Fortune 50 technology company in a $300M purchase price accounting dispute related to a $4 billion acquisition. * Assisted a multinational media conglomerate in a purchase price accounting dispute related to its $1.3 billion sale of a division. Education and Certifications * Bachelor of Science, Accounting, Marquette University * Certified Public Accountant, Massachusetts Professional Associations * Member, Massachusetts Society of Certified Public Accountants * Member, American Institute of Certified Public Accountants

Professional Profile Steve has more than 21 years of accounting and consulting experience. He specializes in complex, data intensive forensic accounting issues. Most recently, Steve has been involved in a major restatement project at one of the largest truck manufacturers in the United States. Prior to that, Steve worked on a number of large, high profile bankruptcy cases where he led teams of consultants that assisted clients in the preparation of the required schedules, the reconciliation of the creditor’s claims to the books and schedules and the analysis of the executory contracts. Steve started his career as an auditor for more than four years at a Big Five accounting firm. Professional Experience Steve has worked in a wide range of industries including manufacturing, utilities/telecommunications, consumer products, building products and technology. Representative examples of Steve’s engagement experience include: * At a large U.S. truck manufacturer, led a team of up to 25 people that assisted the company in the course of an accounting restatement, reconstruct and document its accounting for fixed assets for a six year period. This work spanned over 10 manufacturing locations with over $2 billion in fixed assets. The scope of the work covered all aspects of fixed assets accounting, including in-service dates, capitalized interest, book and tax depreciation expense, retirements, account reconciliations to sub ledgers and account roll forwards. * In the Northwest Airlines, Inc. bankruptcy proceeding, led a team of up to six people on assisting the company and its attorneys with the preparation of financial information required for the various stages of bankruptcy, including first day orders, schedules of assets and liabilities and statements of financial affairs. * In the Worldcom, Inc. bankruptcy proceeding, led a team of up to 15 people that assisted the company in reconciling and resolving more than 38,000 bankruptcy claims filed against 220 debtor companies. Also provided various consulting services, including developing processes for paying claims and assisting in various due diligence projects as they related to the bankruptcy claims. * In the Global Crossing, Ltd. bankruptcy proceeding, led a team that assisted the telecommunications company in reconciling and resolving more than 11,000 bankruptcy claims filed against 80 debtor companies. Also, led a team that coordinated the company’s process of analyzing and assuming or rejecting more than 300,000 executory contracts. * Assisted a large tobacco company to design and implement a legal intranet where they shared more than 20 million pages of legal documents among more than 100 law firms. * Managed a large document processing facility that employed more than 300 people. Held responsibility for all operational and personnel aspects of the facility. * Managed a team of ten consultants assisting one of the world's largest multi-national food manufacturers in a tax dispute involving the valuation of various intangible assets including goodwill and several of the world's best known trademarks. * Assisted clients in numerous litigation cases, including multi-national tax disputes, anti-trust disputes, environmental disputes, and patent disputes. Education and Certifications * Master of Business Administration, University of Chicago * Bachelor of Science, Accounting, University of Akron * Certified Public Accountant, licensed in Illinois Professional Associations * Member, American Institute of Certified Public Accountants * Member, Association of Insolvency and Restructuring Advisors

Terry Lloyd is a managing director in the San Francisco office of Huron Consulting Group. His practice specializes in the valuation of closely held interests for transactions, insolvency, and GAAP and tax reporting. He has published on legal and financial topics and spoken to a number of trade and professional associations including the American Bar Association, the American Institute of CPAs and many private law and investment banking firms. Industries represented in his work include intellectual property, real estate, securities, manufacturing, retail, and agriculture. He has been qualified as an expert in federal, state, bankruptcy, and tax courts and domestic and international arbitration forums. He has a BA in accounting and an MBA in finance.

Professional Profile Bill’s areas of expertise in the higher education industry include strategic planning, operational improvement, budgeting, organizational design, leadership, values, financial reporting, research administration, human resources, facilities management, and other administrative and financial functions. Professional Experience Representative examples of Bill’s consulting experience include: * Helped clients to optimize resources through revenue enhancement and cost reduction opportunities within non-academic operations. * Led projects to prepare financial readiness models using client-specific drivers and historical trending to present university financials and forecast the financial implications of strategic alternatives. * Assisted clients with the development of business cases to ensure alignment between institutional strategy and mission. * Led projects to analyze department roles and responsibilities to maximize the use of current resources. * Reviewed business processes in operational areas and recommended alternative planning, management, and allocation methods to increase alignment with institutional goals. * Led engagements to identify and implement efficiencies and leverage for vendor contracts for goods and services. Prior to joining Huron, Bill spent 30 years as a senior executive at the California Institute of Technology, Vanderbilt University, North Carolina State University, and Cornell University. Projects conducted under Bill’s leadership that resulted in service improvements, increased accountability, and decreased costs include: * Developed meaningful comparative financial data and user-friendly financial reports for executive management and trustees. * Directed improvements in compliance areas by enhancing structure, policy, internal audit approach, and staffing attention. * Reorganized financial areas resulting in increased accountability and lower cost. * Improved accounting systems, staff, and issue identification and resolution to substantially reduce management letter findings. * Integrated central office financial operations with academic and medical units. * Recommended numerous university executive organizational changes. * Led several system implementations including PeopleSoft and Oracle products. * Improved human resource operations related to performance appraisal, staff development, payroll, employment, and employee relations. * Created an informational technology team to improve the functionality of an ERP system. * Established value programs at two universities focused on service to the academic community. Education and Certifications * Master of Science and Doctor of Philosophy, Purdue University, West Lafayette, Indiana * Bachelor of Science, Business Administration, Indiana State University, Terre Haute, Indiana * Certificate from Harvard University Institute for Educational Management Professional Associations * National and regional faculty member, National Association of College and University Business Officers. Contributions include being a keynote speaker at national and regional association meetings, serving as faculty member for the WACUBO Business Institute, a consultant on a variety of NACUBO projects, chair of the National Research Council, and writing several articles for the NACUBO Business Officer. Publications * Coauthor, The Eagle and the Monk: Seven Principles of Successful Change * Coauthor, Managing the Hidden Organization Speaking Engagements * Speaker at national and regional educational conferences, major universities and corporations.

Professional Profile Wayne E. Lipski has served as our Controller and Assistant Treasurer since May 2004, Controller and Assistant Treasurer of Huron Consulting Services LLC since January 2004 and as Controller of Huron Consulting Services LLC since October 2003. Prior to joining Huron, he was Controller for the national law firm of Masuda, Funai, Eifert & Mitchell Ltd. from 2000 to 2003 and Assistant Controller for the international law firm of Altheimer & Gray from 1997 to 2000. He also has extensive experience in taxes and financial analysis. Mr. Lipski began his career in auditing with Arthur Andersen. He is a certified public accountant registered in Illinois and a member of the American Institute of Certified Public Accountants.

Professional Profile Bernie has over 20 years of experience that includes work on contracts from federal agencies as diverse as NIH, NSF, CDC, DoED, FDA, CMS, HRSA, and Veterans Affairs. He has also consulted to academic medical centers in the United States and Canada, and has broad experience with not-for-profit organizations, pharmaceutical companies, medical device manufacturers, managed care organizations, hospitals and physician group practices. Professional Experience Prior to joining Huron, Bernie was a senior leader of Booz Allen Hamilton's healthcare team serving DHHS. He has also served as a leader of the consulting practices at Ernst & Young LLP and APM, Inc. Representative examples of Bernie's engagement experience include: * Led a team of research administrators at a prestigious research university through a conversion to a new organization structure based on the award life cycle (pre- and post-award). * Worked on integrated proposal teams for NIH-sponsored contracts in support of the National Children's Study (NICHD and EPA) and the Cancer Bio-informatics Grid (NCI) and for many other projects with operating divisions of the Department of Health and Human Services. * Designed the conceptual approach and management plan for a proposal to CDC and HRSA for a five-year program to bring anti-retroviral therapy to persons with HIV/AIDS in 12 African countries. The proposal resulted in over $325 M in federal support. * Designed and facilitated a strategic game simulating the effect of HIV/AIDS on the public health and economy of a major developing nation (India). The event involved over 200 participants representing U.S. and Indian corporations; national, state and local governments; non-governmental organizations working in the field; and international donor agencies. * Led a project to help a mid-size research university implement a total re-organization of its sponsored programs division centralizing all research and compliance functions under one vice president. * Assisted the research administration office of a major children's hospital to stabilize staffing in a period of high turnover and to initiate a program of customer outreach at the same time. * Led numerous enterprise-wide performance improvement projects for integrated healthcare delivery systems in the US and Canada resulting in enhanced market positioning, improved quality and significantly leaner cost structures. * Assisted integrated healthcare systems to rationalize their supply chain strategies resulting in greater value from strategic sourcing, improved inventory management, greater leverage from standardized supplies and better use of IT infrastructure. * Facilitated a World Bank sponsored conference resulting in decentralized models of health sector reform in Venezuela. * Facilitated the conduct of the first public-private "war-game" in the area of bio-terrorism preparedness and response. The game simulated an attack using a biological agent in two American cities simultaneously. Education and Certifications * Master of Business Administration, with distinction, New York University * Bachelor of Science, Sociology, University of the State of New York * Undergraduate course work at the University of Chicago and Massachusetts Institute of Technology * Fluent in Spanish Professional Associations * Member, National Council of University Research Administrators * Member, Association of University Technology Managers

Professional Profile Bret has been serving the legal industry since 1990 with expertise in delivering tangible solutions for client business and systems issues. Bret brings the unique combination to law firms of understanding their business systems and processes as well as the law department processes and systems of corporate clients. Professional Experience Prior to joining Huron, Bret was a Senior Manager with Arthur Andersen LLP. Law Firm Financial and Practical Management * Bret has been involved with financial and practice management system implementations for several AmLaw 100 firms. He has provided all levels of assistance on these projects including project management, interface between the client and the vendor, and detailed guidance on the time, billing, AP, GL and records management components. Law Firm Operations * As part of a strategic management transition effort, Bret conducted an operational assessment of each business support function within an AmLaw 100 firm. He assisted the client in determining whether its current operating model would enable the firm to achieve new business objectives. Via the exercise, the client learned where it stood in relation to legal norms with regards to people, processes, and technology. The project also identified significant opportunities in the areas of business development and cultural change. AmLaw100 Firm Systems Implementations * Bret has led teams that included client staff, vendor staff and internal consultants through the analysis, design, development, testing, and rollout phases of implementation. He coordinated tasks, timelines, resources, and deliverables as well as facilitated communication and understanding between the users, the technicians and the organization leaders. He ensured that each system not only provided an updated technological tool but also provided an appropriate process for users to operate within. Fortune 500 Law Department System Selections and Implementations * Bret has managed both the selection and implementation of matter management systems at multiple Fortune 500 companies. In one engagement he assisted a national leading beverage supplier who had disparate systems and needed a strategy for pulling its information together in a usable format. After helping the client develop the long-term strategy, Bret guided the client through a variety of selection projects, one of which led to a matter management implementation. Bret helped this company coordinate many disparate users and interested parties into a system that cohesively brings the legal department together. Education and Certifications * Bachelor of Business Administration, Texas A&M University * Elite 3E Certification Professional Associations * Board Member, Texas A&M University Center for Information Management Speaking Engagements * Corporate Legal Times Super Conference * Texas General Counsel Forum * Legal User Conferences * Association of Legal Administrators * Texas A&M Professional Forum

Professional Profile Dan's professional services background spans a range of business verticals with a strong focus on technology. He has engineered custom business solutions within the litigation, financial, insurance, and retail industries concentrating on strategy, process improvement and operational management. His technical experience consists of enterprise software development and integration, data modeling, computer forensics, discovery services, and systems infrastructure. Professional Experience Prior to joining Huron, Dan was an Associate Director in Navigant Consulting, Inc.'s Discovery Services practice, where he was part of a committee responsible for technology initiatives. He worked closely with their investigation teams while directing a range of internal and SEC related electronic discovery engagements. Previously, Dan worked for Tallán, Inc. where he was a member of a management team that provided strategic internal direction in conjunction with administration of client engagements. Dan has spent the majority of his career designing and developing strategic enterprise applications for leading financial and retail institutions. He has strong data modeling, analysis, project management skills and extensive experience within the professional services domain. Representative examples of Dan's engagement experience include: * Directed multiple large scale electronic discovery engagements in response to SEC and FTC investigations. Advised counsel on topics including preservation, collection, technology and workflow for processing terabytes of data in preparation for document review. * Designed and implemented a custom database to support a number of equity compensation investigations. Processed transactional data from electronic trade management and enterprise resource planning systems to identify potentially incorrect accounting conditions. * Directed the systems analysis, IT interviews, forensic acquisitions, data staging and review in support of an accounting investigation into a leading national healthcare corporation. * Conducted interviews, forensic acquisitions, and data staging for a multinational investigation involving alleged theft of intellectual property and patent infringement. * Led an investigation into allegations of embezzlement activities for a leading financial institution. The inquiry involved identifying and tracing transactions from several systems and data sources to ultimately identify and prosecute those responsible. * Directed the design, development, and implementation of an exposure management and reporting system for a leading insurance/reinsurance institution. The system included core business logic to comply with GAAP and statutory accounting rules and featured a comprehensive compliance reporting platform. * Managed the design, development, and implementation of an integrated institutional equities trading platform for a leading market maker that supported more than 50 traders and more than one million trades daily. Education and Certifications * Bachelor of Arts, Computer Science, Trinity College, Hartford, CT

Professional Profile David has more than 35 years of professional accounting and business advisory experience. During this time, David has developed a special focus on the computation and presentation of economic losses pertaining to insured events and other business disputes. He has testified as an expert witness in numerous legal venues regarding product liability, patent infringement and breach of contract claims, insured business income losses, errors and omissions, and wrongful terminations. Additionally, David has been engaged as a sole or party-appointed arbitrator to resolve a variety of business disputes including determining disputed purchase price adjustments, earn-out calculations, and damages associated with breaches of representations and warranties. More recently, David has actively participated in and has been responsible for the supervision of forensic accounting investigations of financial statement errors and complex accounting issues for SEC registrants and their legal counsel, and has made presentations of findings to the Enforcement Division of the SEC. Professional Experience Prior to joining Huron Consulting Services at its inception in 2002, David was a partner and national practice director for litigation consulting services for Arthur Andersen, one of the world’s largest public accounting firms and professional services firms. David began his career in the audit practice of Andersen. He participated in due diligence reviews and audits of financial statements of privately held companies and SEC registrants, ultimately having engagement partner responsibilities through 1987. He then focused his practice in the area of claims, disputes and forensic accounting. David’s assignments have involved companies in numerous industries, including manufacturing/mining and metals, petrochemical, retail, wholesale distribution, food, telecommunications, real estate, publishing, hospitality, sports, gaming, healthcare, environmental, transportation, and professional services.

Professional Profile David has extensive higher education industry and packaged software implementation experience. Professional Experience David has extensive higher education industry full life cycle packaged software implementation experience. David has assisted a number of higher education institutions in the development of financial management strategy and implementation, feasibility analysis in connection with technology solutions, and system selection and implementation planning. He has also provided implementation and post implementation support for Oracle and PeopleSoft financial and administrative systems, Grants Management Systems/Research Administration implementation, and systems planning and enhancement programs David is also very familiar with the business, regulatory and environmental issues that higher education organizations face. He has been responsible for delivery of research administration services, cost rate development and negotiation services, and research administrative systems. He was also a team lead on an audit issue resolution and negotiation of cost reimbursement claims with the federal government. David is a skilled project/program manager for packaged software implementations. He served as the Oracle Implementation Team Leader for Carnegie Mellon University. He was responsible for the: * Coordination of sponsored project accounting, indirect cost proposal development and negotiation, and property management. * Oversight of system design and review with Oracle development. * Leadership for the functional design of system implementation. * Re-engineering of sponsored project accounting practices and alignment with system functionality. * Advisor on the redesign of university accounting process and practices. * Oversight of user community education with regard to sponsored project accounting, project management, etc. * Responsible for maintenance of client/user satisfaction within scope of established work plan and budget. * David also has led implementation services practices focused on grants and research administration processes and systems. This experience included marketing, selling and delivering consulting services projects to clients. Education and Certifications * Master of Business Administration, Finance, Katz School of Business, University of Pittsburgh * Bachelor of Science, Health Planning and Administration, Pennsylvania State University

Professional Profile Gary’s professional experience has focused on financial investigations. Prior to joining Huron, Gary held senior positions with Big Four and other national accounting firms where he directed numerous complex financial investigations, provided litigation consulting services, including testimony, and led audit engagements of public companies. Professional Experience Representative examples of Gary’s engagement experience include: Financial Investigations and Compliance Assessments * Conducted numerous complex domestic and international financial investigations and compliance assessments including investigations and forensic accounting projects on behalf of audit and other special committees to Boards of Directors, management, debtor trustees and creditor committees. Issues addressed include various white collar matters such as whistleblower allegations, aiding and abetting, adequacy of financial disclosures and various forms of financial misconduct including accounting irregularities and earnings management, manipulation of option grants, asset misappropriation, embezzlement, self-dealing and diversion of corporate opportunity, and fraudulent financial reporting across a variety of industries. * Matters have often involved: o Reconstruction of financial transactions and special audits of documentary evidence supporting transactions. o Reporting of remediation opportunities to special counsel, Board committee, and regulatory authorities. o Developing recommendations for remediation actions o Identification, extraction, and complex manipulation of large databases, email, and other electronic data. o Coordination and liaison with federal and local law enforcement, and other government agencies. Litigation Consulting * Directed complex engagements involving various aspects of pre-trial discovery assignments (e.g. preparation of interrogatories and questions for direct and cross examination of expert and fact witnesses in trial, deposition, and interviews) as well as identification of relevant documents and electronic data for review and analysis, preparation and critique of claims, reports and exhibits, identification and consultation with potential experts, and development of databases for data analysis. Gary has also developed and led various professional development programs in areas related to financial investigations. Education and Certifications * Master of Business Administration, Pace University, Lubin Graduate School of Business, New York, NY * Certified Public Accountant - licensed in New York * Certified Fraud Examiner Professional Associations * Member, American Institute of Certified Public Accountants * Member, New York State Society of Certified Public Accountants * Chairman, Fraud Sub-Committee, New York State Society of CPA’s, 2000 * Co-Chairman, New York State Society of CPA’s FAE 1999 Fraud Conference * Member, Association of Certified Fraud Examiners * Member, High Technology Crime Investigation Association * Associate Member, American Bar Association

Professional Profile Jerry has more than twenty years of experience advising clients with regards to forensic investigations, litigation matters and preparing and negotiating insurance claim settlements. He has made presentations during settlement deliberations and provided testimony via written reports and during arbitration hearings and depositions regarding damage calculations with a cumulative total of over $1 billion. Since 1991, he has been devoted exclusively to assisting clients in forensic investigation, litigation and insurance claims matters. Jerry has assisted clients in the retail, professional services, energy, telecommunications, consumer products, commercial airline, advertising, publishing, sports and recreation, healthcare, metals and manufacturing industries regarding the following types of matters: * Forensic investigations * Due diligence * Post transaction purchase price disputes * Tax controversies * Government contracts consulting * Contractual claims * Property damage, business interruption, extra expense, malicious product tampering, fidelity/employee crime, ocean marine cargo and product recall insurance claims. Professional Experience Prior to joining Huron as a founding Managing Director, Jerry was a partner at Arthur Andersen LLP and has been devoted exclusively to assisting clients involved in litigation, insurance claims matters, and forensic investigations since 1991. Representative examples of Jerry’s engagement experience include: Investigations * Engaged by counsel to assist a large retailer in responding to an SEC inquiry resulting from whistleblower accusations. Issues involved evaluating accounting principles and estimates utilized by the registrant and reporting to the Board of Directors and the SEC. * Designed and performed audit procedures to address risks inherent in company internal control structures. Designed audit procedures involved understanding risk objectives, identified controls designed to address specific risks and identified criteria and data required to evaluate compliance. Performing procedures involved identifying exceptions, investigating cause of exceptions, evaluating impact of exception and recommending corrective control procedures. * Performed investigation of internal control environment of acquired company on behalf of acquiring company as part of a post-acquisition purchase price dispute. Subsequent to closing date, the acquiring company identified discrepancies between the cash balances presented in the closing balance sheet and the bank reconciliations. Investigated cause of discrepancies, quantified required adjustments and recommended internal control procedures to eliminate cause of discrepancies on going forward basis. Litigation and Financial Consulting * Supervised a team analyzing the impact of potential products liability and general liability exposures on the joint excess insurance program of a Fortune 100 company and a joint venture entity. The analysis incorporated various scenarios to consider different independent variables, including allocation methodology, trigger, underlying primary insurance programs, previous exhaustion, insolvencies, settlement agreements, and claim priority. * Acted in capacity of an arbitrator to resolve post-transaction purchase price disputes involving manufacturing concerns, a consumer products company, and professional sports franchise. * Provided pro-bono testimony regarding damages on behalf of claimants pursuing compensation from the September 11th Victims Compensation Fund (“Fund”) in accordance with Public Law 107-42 and final regulations issued by the United States Department of Justice and Fund Special Master issued on March 7, 2002. Education and Certifications * Bachelor of Science, highest honors in Accountancy, University of Illinois at Urbana/Champaign * Certified Public Accountant, Illinois * Certified in Financial Forensics Professional Associations * American Institute of Certified Public Accountants * Illinois CPA Society * Associate Member of the American Bar Association

Professional Profile James has extensive experience managing the strategic and tactical use of technology within investigative and litigation consulting matters. He has conducted and supervised all facets of computer forensic examinations, fraud investigations, and forensic accounting projects in North and South America, Europe, Africa, and Asia. James is the Laboratory Director for Huron's National Digital Evidence Laboratory. He manages a team of professionals in the efficient and effective performance of digital evidence and computer forensics examinations. James also helps organizations develop and improve their business processes and technology to provide efficient and cost-effective electronic discovery and computer forensic examinations. Professional Experience Representative examples of James' engagements experience includes: * Testifying in a commercial arbitration regarding digital evidence related to an investigation of alleged discovery violations. * Leading all phases of the digital evidence examination and electronic discovery process in a Board of Directors driven investigation of financial statement manipulation, including coordination among numerous outside counsel and various regulatory agencies. * Managing the team involved in handling discovery for defendants in a mass tort class action and several concurrent federal and state government investigations, including the creation of a single document repository of over 100 million pages. * Assisting numerous multinational organizations in a variety of industries by conducting fraud investigations into allegations of kickbacks, bribery, manipulation of financial statements, theft, embezzlement, procurement fraud, and fictitious vendors, employees and customers. * Investigating allegations of kickbacks and bribery involving senior management at a Fortune 150 multinational manufacturer's operations in Germany. Criminal prosecutions surrounding these allegations led to several guilty verdicts. We helped our client navigate the risks to their reputation and avoid becoming a target in a broader investigation. * Leading the team responsible for collecting and processing a terabyte of electronic documents and e-mail files from multiple platforms related to an investigation into the restatement of financial statements for a NASDAQ traded company. * Conducting a forensic examination of digital media used by former employees of a Fortune 100 manufacturer that yielded digital evidence suggesting an organized effort to steal intellectual property. This evidence was the primary factor in settling a $10M lawsuit. Education and Certifications * Master of Accountancy in Information Systems, Brigham Young University * Bachelor of Science in Accounting, Brigham Young University * Certified Fraud Examiner * Certified Public Accountant, Illinois Professional Associations * High-Technology Crime Investigation Association * American Society of Crime Laboratory Directors * Association of Certified Fraud Examiners * Illinois CPA Society * American Institute of Certified Public Accountants Academic Experience * Northwestern University, School of Continuing Studies, Adjunct Professor, Investigation and Prevention of Commercial Fraud Program * Georgetown University, McDonough School of Business, Guest Lecturer, Computer Forensics

Professional Profile Jim has over 15 years of experience and primarily focuses on improving operations in research intensive organizations by enhancing governance, roles and responsibilities, business processes, and enterprise information technology. Professional Experience Prior to joining Huron, Jim was a managing consultant and delivery project executive for IBM Business Consulting Services (formerly PwC Consulting). He also held the following positions earlier in his career: principal consultant for Coopers & Lybrand Higher Education Consulting, associate director of research administration for Case Western Reserve University, and research analyst at the Shriners Burns Institute (Harvard Medical School), Boston, MA and the MetroHealth Medical Center, Cleveland, OH (Case School of Medicine). Jim’s accomplishments include: * Leveraged higher education, operations, and technology consulting experience to create a global delivery strategy for IBM’s new “Learning Business Transformation Outsourcing” offering to the corporate training market. Provided leadership to 90 personnel involved with designing processes, standing up operations, and transforming technology infrastructure while simultaneously delivering service to the anchor client’s 30,000 employees. * Designed and helped implement a new model for providing over 60,000 soldiers with improved access to higher education, www.eArmyU.com, one of the largest contracts ever managed by PwC and a key retention strategy for the U.S. Army. Managed participation of 29 higher education partners and optimized tuition economics. * Worked with numerous research universities, foundations, and medical centers to assess administrative operations and identify or implement recommendations for improving performance, focusing on research administration, finance, and information technology functions. Led efforts to improve services by redesigning selected business processes, redefining roles and responsibilities, defining requirements for information technology, and selecting software when appropriate. * Helped several universities improve governance and administrative processes for prioritizing and allocating resources. This involved implementing strategic planning and budgeting processes. * Assessed e-learning strategy for Canadian National Defence, benchmarked them against the U.S., U.K., and Australian militaries, and provided them with recommendations for optimizing investments in people and technology. * Administered sponsored programs for Case. This involved representing the University to sponsors, including federal, state, and local governments, corporations, and foundations. It also involved developing campus research policies, managing staff responsible for processing awards totalling $200 million per year, and improving service by redesigning processes and implementing information systems. Education and Certifications * Master of Business Administration, Management Policy, Case Western Reserve University, Cleveland, OH * Bachelor of Arts, Psychology with a Minor in Biology, Boston University, Boston, MA Professional Associations * National Council of University Research Administrators * Society of Research Administrators International

Professional Profile Jim has more than 26 years of consulting and healthcare industry experience including several years performing strategic sourcing projects for major corporate clients. He leads Huron’s delivery of procurement solutions services to the higher education market. Jim is a frequent speaker at industry events and has led several comprehensive strategic sourcing and procure-to-pay engagements for large research universities. Jim also has significant experience in financial and professional services, transportation, and other industries. In addition to cost reduction work, Jim assists clients with strategic procurement planning, process redesign and implementation, and industry financial and operations management. Professional Experience Representative examples of Jim’s engagement experience include: * Conducted a business process review of selected procure-to-pay purchasing methods to assess the opportunities for improvement for a top 10 private research university. The analysis included extensive campus interviews, data analysis, and benchmarking against other peer universities. Recommendations were presented to executive sponsors, a steering committee, the provost, and key constituents on campus. * Conducted a project designed to analyze spend in a multiple campus system and to determine a savings roadmap to guide the system for the next several years. A dynamic database was created to enable the process to be repeated at periodic intervals. * Assessed a Midwestern public university’s best practice gaps with respect to procurement strategy, organization, technology, process, and metrics and delivered a comprehensive roadmap for the future. * Directed a comprehensive e-procurement assessment project for a top 30 public research university to determine if the e-procurement strategy was on track to meet its best practice objectives. The final report determined that a mid-course correction was in order. Assisted the client with the implementation of recommendations. * Led a strategic sourcing project for a top 30 private research university to reduce the prices for goods and services for office supplies, copiers, audio-visual equipment, furniture, courier services, scientific supplies, and IT hardware. Helped the client to obtain its goals of multiple seven-figure savings. * Directed the development of a five-year strategic procurement plan including current state assessment and best practice gap analysis. * Assisted a top 20 public research university with high level procurement strategic planning. Helped the university to achieve seven figure savings beyond existing state contracts in areas including office supplies, IT hardware, scientific supplies, and courier services. * Assisted a top 25 private academic medical center with strategic procurement planning activities and helped the medical center to achieve seven figure savings beyond existing contracts and consortium agreements. Education and Certifications * Master of Business Administration, Finance, University of Nebraska, Bachelor of Arts, Economics, University of Nebraska Speaking Engagements * NAEP Annual Meeting (April, 2008) – Portfolio Procurement MethodologyTM * NAEP Annual Meeting (March, 2007) – Procurement Leadership: Going to the Next Level * Next Level (January, 2007) – Strategic Procurement: A Pathway to Excellence * EACUBO (October, 2006) – Strategic Procurement: A Roadmap to Operational Excellence * CFO Rising (March, 2003) – Sourcing in a Struggling Economy

Professional Profile Jim specializes in financial consulting, largely in corporate turnaround, loan workouts and bankruptcy situations. He was formerly a partner in Arthur Andersen LLP's New York Corporate Restructuring practice. Professional Experience Jim has provided assistance to clients with troubled debt restructurings, mergers, acquisitions and dispositions, litigation and claims analysis, fraud investigations, and other financial consulting and bankruptcy assignments. His experience spans numerous industry categories including the heavy manufacturing, retailing, electronics, consumer products and distribution, construction and contracting, communications and publishing, real estate, and hospitality industries. Jim's extensive bankruptcy and restructuring experience includes: preparation for and providing expert testimony on issues of business plans, liquidations, avoidance actions, substantive consolidation, and other reorganization and bankruptcy issues; development and evaluation of strategic business plans on behalf of debtors and creditors including the evaluation of customer and product profitability, store and plant profitability, overhead structure, and industry viability; analysis for providing expert testimony on business performance, lost profits, and underlying claims for damages; preparation and evaluation of valuation reports including enterprise value and liquidation analyses; negotiation and evaluation of terms of plans of reorganization and underlying post confirmation documents and covenants; negotiation and evaluation of out-of-court debt restructuring proposals; negotiation and evaluation of asset and going concern business sales in connection with representation of non-U.S. administrators and receivers; evaluation of alternative liquidation plans for cessation of business for non-U.S. parent; serving as a court directed examiner over debtor distributions and disbursements; providing technical and operational support for liquidation and creditor distribution trustees in handling proofs-of-claim, reserve requirements, taxes, and distributions; serving as technical advisor to engagement teams on financial and accounting issues regarding "fresh start" reporting and post-petition and post-confirmation accounting; analysis and formulation of operating and financial process improvements; serving as a teller or inspector of elections. Representative examples of Jim's restructuring related engagement experience include: * Northwest Airlines, Inc.- Debtors * Global Crossing - Debtors * Warnaco - Official Committee of Unsecured Creditors * Bradlees Stores, Inc. - Debtors * Hillsborough Holdings Corporation - Official Bondholders Committee * Conran's - Advisor to Board of Directors * JWP Inc. - Bonding Surety * Lomas Mortgage USA, Inc. - Acquirer of Mortgage Portfolio * Olympia & York - Committee of Tower B Bondholders * Petrie Retail, Inc. - Equity Investors and DIP Lender * Phar-Mor, Inc. - Chapter 11 Acquirer * Pocket Communications, Inc. - Debtors * Rickel Home Centers, Inc. - Debtors * Robert Maxwell Group - Joint Administrators Education and Certifications * BSBA, cum laude, Georgetown University School of Business Administration * Certified Public Accountant (New Jersey and New York) * Certified Insolvency and Restructuring Advisor Professional Associations * Board of Directors – Association of Insolvency & Restructuring Advisors (AIRA) (1992 – present), INSOL (1999-2003) * President (AIRA) (2002-2003) * Member – American Institute of Certified Public Accountants Civic Involvement * Member, Board of Governors * Treasurer, Adoptive Parents Committee NJ Chapter

Professional Profile Dr. Radke is a physician executive with over 25 years of experience in academic medical centers, large multi-specialty physician group practices, faculty practice plans, tertiary-level acute care facilities, and community hospitals. In these institutions, he has served as a consultant/change agent, chief medical officer, chief executive officer, medical director, and associate dean. He has also held several administrative positions in medical schools and acute care settings, including vice president overseeing hospital and ambulatory care, strategic planning, patient care services, and joint ventures. Professional Experience Dr. Radke's considerable management and turnaround success has been achieved in various clinical settings. His accomplishments range from ambulatory care network planning, development and operations to the profitable and efficient implementation of several risk-based managed care contracts; formation of and operational responsibility for a large-scale faculty practice plan; and implementation and management of several joint venture relationships producing positive bottom lines and excellent care coordination. Dr. Radke has been intimately involved with both operational and clinical departments in each of his positions. He has held executive committee appointments, chaired medical services and research committees, and provided leadership to executive management groups and quality improvement counsels. Representative examples of Dr. Radke's engagement experience include: * Consulting to multiple hospital systems/academic medical centers on issues related to evaluating quality of care, credentialing, care management, capacity management, MD practice and compensation arrangements, governance, budgeting GME, and developing physician productivity management models. * Vice president of health care at Loyola University Medical Center, where he lead the operational restructuring and clinical resource management project that realized signification cost reductions. * Chief medical officer, UCSD Healthcare where he developed new measurements for ambulatory care, redesigned the revenue cycle, and redesigned physician compensation methodologies. * Executive director for Medical Services Research and Development Plan at the University of Texas Houston Medical School where he provided oversight of all departmental compensation and incentive plans, lead the redesign of the revenue cycle process in concert with the installation of a new billing system (IDX), and moved the faculty towards a more integrated group practice. * Executive director Ambulatory Care at Memorial Hermann Hospital/UT/UCP where he redesigned the ambulatory delivery systems including processes integrating multiple divisions and departments into a more unified delivery system. * Vice president - healthcare system development at Loyola University Medical Center where he developed primary care networks, directed strategic planning for ambulatory programs, and made operational off-campus satellite facilities. * Vice president and medical director for Satellite Programs at Henry Ford Health System where he was responsible for operational performance and medical direction of 22 satellites and 1.2 million physician visits. Education and Certifications * Doctor of Medicine, University of Wisconsin, Madison, WI * Bachelor of Science, Michigan State University, East Lansing, MI * Board certification, American Board of Internal Medicine * Subspeciality certification, ABIM Pulmonary Medicine * American College of Physician Executives

Is a strategic planner for WFE, drawing on his interest in thinking "outside the box" as well as his training in several entrepreneurship and business college courses. Joe brought the idea of writing a formal business plan to the family, and as a team WFE was able to make the effort a great success. Joe also maintains the WFE website, provides seasonal farm labor and advises on key financial and investment decisions. Joe, 24, graduated from The University of Notre Dame and is a financial analyst with Huron Consulting Group in Chicago.

Professional Profile Dirk has more than 15 years of executive management and consulting experience. He has served clients throughout North America and Europe. His areas of expertise include: * Cost reduction * Corporate strategy and development * Operational improvement Dirk has led comprehensive cost reduction initiatives for clients across a variety on industries. He has focused his expertise in Healthcare and brings experience from engagements with Fortune 1000 companies and clients in industries such as higher education, professional services and manufacturing. Professional Experience Prior to joining Wellspring, Dirk was a Managing Director in the Corporate Consulting Group at Huron. In this position, he focused on cost reduction, operational improvement and procurement transformation. Prior to Huron, he was the Co-founder of Optisave LLC which provided telecom lifecycle management solutions. It was later acquired by Huron in June of 2005. Representative examples of Dirk’s engagement experience include: * Engagement director on a comprehensive telecommunication cost reduction project for a Large Regional Healthcare provider with six hospitals. Areas in scope included local access, data, wireless and long distance. Annual savings of $3 million were implemented. * Led a non-salary cost reduction project for a Fortune 1000 technology company. The scope of the project included non-core spend areas such as IT hardware, telecommunications, office related products, travel, global freight and temporary/contract labor. Structured and facilitated negotiations with numerous organizations for core and non-core expense items. Delivered bottom-line recurring savings results in excess of $7M. * Responsible for leading a comprehensive global cost reduction engagement at a Magic Circle law firm based in the United Kingdom. A number of areas were reviewed, including IT hardware, telecommunications, office related, and reprographics. Overall recurring savings ranged from 15 – 45%. * Led a comprehensive telecommunications cost reduction project for a Fortune 250 food products company. Areas in scope included 700 field locations for local access, data, Internet, long distance and wireless. Annual savings of $2 million dollars were identified and implemented. * Engagement director on a comprehensive telecommunication cost reduction engagement for a Fortune 1000 manufacturing company. The scope of the project included 90 manufacturing facilities across the US for wireless, local access, long distance and data services. Annual savings of $3 million was identified and delivered. Education and Certifications * Bachelor of Arts, Business Administration, Hope College, Holland, Michigan

Professional Profile John focuses on providing colleges and universities financial management and strategy solutions. Professional Experience Prior to joining Huron, John was the Executive Vice President at Massachusetts Institute of Technology (MIT). He also held the following positions earlier in his career: Vice President for Business and Finance at California Institute of Technology, Administrative Vice Chancellor and Chief Financial Officer at University of California, Los Angeles, Vice President for Budget and Planning at University of Southern California, Intern in Management at Stanford University, Instructor in Mathematics at Chatham College, and Lecturer in Mathematics at Carnegie-Mellon University. John's responsibilities at MIT included: * Developing the Institute's annual operating budget (over $2.1 billion in Fiscal Year 2006), long-term financial plan, and capital budget (approximately $1.4 billion through 2008) with the Provost. * Monitoring and controlling the Institute's overall fiscal operations. * Managing primary financial and administrative services of the campus: budget and planning, accounting and finance, internal audit, information services and technology, human resources, facilities and capital construction, environmental and legal services, and campus police. * Managing Institute-wide initiatives to streamline business processes and implement attendant enterprise transaction and information systems (primarily SAP). John's key accomplishments at MIT include: * Developing a ten-year comprehensive financial plan with MIT senior management and the Executive Committee of the MIT Corporation, and developing the attendant financial planning model, versions of which are now operating at several colleges and universities. * Developing quarterly comprehensive GAAP financial reporting and operating unit analysis capability. * Recruiting and appointing seven senior executives, including two vice presidents: Human Resources and Information Services and Technology. * Completing eight major capital projects including Simmons Hall, Steven Holl architect; the Ray and Maria Stata Center, Frank O. Gehry architect; the Zesiger Sports and Fitness Center, Kevin Roche, Dinkeloo and Associates architect; and the brain and cognitive sciences project, Charles Correa and Goody Clancy architects. * Upgrading the campus SAP core financial systems, developing a comprehensive data warehouse, and implementing five additional SAP modules. * Developing a comprehensive environmental health and safety organization out of five disparate and uncoordinated units, with attendant information systems and web-based training modules, now viewed as a national model by the EPA. * Managing local and regional government affairs including sponsorship and oversight of the study, Engines of Economic Growth: The Impact of Boston's Eight Research Universities on the Metropolitan Boston Area; and negotiating a path breaking Payment in Lieu of Taxes (PILOT) agreement with the City of Cambridge. Education and Certifications * Master of Arts, Mathematics, West Virginia University * Doctoral Coursework, Mathematics, Carnegie-Mellon University * Bachelor of Arts, Physics, magna cum laude, West Virginia University * NIMH Fellow in Organizational Research, Management Intern, Stanford University Professional Associations * Chairman of the Board, The Forum for the Future of Higher Education * Trustee, The College Board (SAT, PSAT, AP), and Chair of the Trustee Finance Committee Publications * Responsibility Center Management: Lessons from 25 Years of Decentralized management, with Jon C. Strauss, NACUBO, 2002 * The Organizational Challenge: IT and Revolution in Higher Education, EDUCAUSE Review, March/April 2002 * “Budgeting” in Managerial Analysis and Decision Support: a Guidebook of Case Studies, NACUBO, 2004

Professional Profile Joe has more than 20 years of experience leading large technology-enabled process improvement and organizational change initiatives. He has worked at a number of higher education, research, and healthcare organizations on pre- and post-award grants management, financial, supply chain, enterprise performance management, and data warehouse implementations. Professional Experience Joe has extensive project and program management experience implementing packaged software solutions. * Worked with several clients to prepare business cases used to obtain board and executive approval for an implementation project. * Served as a risk management/quality assurance liaison for enterprise-wide packaged software selection and implementation. * Led the integration of business process redesign, change management, performance management, and technology risk and controls techniques into packaged software implementation methodologies. * Helped organizations redesign their chart of accounts, policies and procedures, and key reporting requirements. * Developed communications, organizational, and training programs to prepare and transition users to new processing and technology environments. Representative examples of Joe’s engagement experience include: * Project director for a research administration systems assessment at a public university. * Project director for an implementation planning initiative for research administration systems at a private university. * Project director on a data warehouse assessment and planning project at a private university. * Project manager for a grants management, requisition self service, portal implementation, and financials and supply chain upgrade at a large healthcare organization. * Quality assurance advisor on grants management implementations at a large private university, large children’s hospital, and two multi-campus public universities. * Interim project director on a financials, supply chain, human resources, and data warehousing implementation and chart of accounts redesign project at a private college. * Project director for clients in media, transportation, retail, financial services, insurance, not-for-profit, and professional services industries; selected and implemented financial, project accounting, supply chain, and human resources systems. * Project manager for a healthcare consortium; selected and implemented PC-based financial and project accounting systems. Education and Certifications * Master of Accountancy, DePaul University, Chicago, Illinois * Bachelor of Science, Accounting, DePaul University, Chicago, Illinois * Certified Public Accountant, Illinois Professional Associations * Member, Illinois CPA Society * Member, American Society of Certified Public Accountants Civic Involvement * Board Member, PREP High School Hockey

Professional Profile Kim specializes in accounting, fraud investigations, and litigation support. Professional Experience Prior to joining Huron, Kim was a Manager in Arthur Andersen’s financial and economic practice. She also spent several years in the firm’s audit practice. Representative examples of Kim’s engagement experience include: * Conducted an investigation of various accounting issues of a federally-chartered secondary mortgage market maker on behalf of the company’s Board of Directors in a large federal investigation. * Performed investigation resulting in the restatement of financial statements for a public company related to the improper application of software accounting. * Analyzed accounting treatment of costs and prepared expert witness report related to an anti-trust price-fixing matter in the paper manufacturing industry. * Assisted the Special Master in its review of the accounts and certain transactions of one of the largest private trusts in the U.S. * Investigated bank fraud and SEC violations, including fraudulent financial statement reporting at a public entity. The company was subsequently delisted from NASDAQ. * Prepared analyses and expert witness report regarding damages related to a tax-advantaged transaction dispute of a technology leasing entity. * Prepared expert witness and rebuttal reports related to a purchase price dispute in the insurance industry. * Investigated allegations of political corruption involving an international sports organization that revealed direct and indirect payments to organization members and their family members. * Investigated a kickback scheme at a Fortune 500 aerospace and defense company. As a result, the company was able to recover losses related to fraudulent purchases of obsolete inventory as well as overpayments for inventory * Prepared analyses of a multi-million dollar embezzlement from an international non-for-profit organization, resulting in criminal convictions of former management. * Conducted damage analysis in breach of contract litigation involving design and manufacture of cosmetic amenities. * Worked with arbitrator on a post-acquisition dispute of a garment manufacturer/distributor. * Investigated contracting practices of a global telecommunications company and analyzed allegations that the company was manipulating the billing system for certain large customers. * Performed a bankruptcy investigation of a customer of our client, a Fortune 500 manufacturing company. Discovered that the customer had diverted funds prior to filing bankruptcy and sold significant amounts of our client’s inventory below cost just prior to bankruptcy filing. Education and Certifications * Bachelor of Science, Accountancy, University of Illinois at Urbana-Champaign * Certified Public Accountant - licensed in Illinois * Certified Fraud Examiner Professional Associations * Member, American Institute of Certified Public Accountants * Member, Association of Certified Fraud Examiners

Mr. Sherman is the head of the Washington, DC office of Huron Consulting Group and the Practice leader of Huron's White Collar & Fraud Investigations service line. He has more than 30 years experience in business, financial consulting, financial investigations, and forensic accounting, in a broad range of industries.

Mark Reid (left) and Sean Angert have joined Huron Consulting Group as managing directors. Reid has held various IT and management positions in the oil and gas industries. He will be based in Huron's Houston office.

Professional Profile Matt has over 10 years of experience providing financial advisory services. He has served in the capacity of an advisor to company management as well as secured and unsecured creditors. Matt's background includes the areas of accounting and financial reporting, business plan development and analysis, debt restructuring, due diligence investigation, and Chapter 11 bankruptcy process management. His experience covers a variety of industries including airline, food manufacturing, leasing, leisure, real estate, retail, and telecommunications. Professional Experience Prior to joining Huron, Matt worked in KPMG's Corporate Recovery practice and began his career serving public and private manufacturing clients in the audit practice. Since July 2005, Matt has served as a financial advisor for Northwest Airlines Corporation, providing support to the debtors with regard to bankruptcy accounting and reporting, plan of reorganization and disclosure statement development, claims management, acquisition due diligence and adoption of fresh-start reporting. Matt has assisted several companies through Chapter 11 and worked with their attorneys in managing the preparation of financial information required for the various stages of bankruptcy, including first day orders, schedules of assets and liabilities, statements of financial affairs, and disclosure statements. Representative examples of Matt's engagement experience include: * Advised a major lender of a relocation business and collateral agent regarding the performance and reporting quality of assets supporting a $200M securitization. * Led the reconciliation process of several billions of dollars in secured and unsecured claims for a major global telecommunications business. Assisted management in creating a process for reconciling and disposing of pre-petition debts in accordance with the restructuring plan and assisted in the accounting and reporting of the claims disposition. * Assisted a timeshare resort developer in the development of its business plan and liquidation analysis, various profitability analyses, and ultimately the closing of $300M in exit financing. * Served as an advisor to the Unsecured Creditors Committee for a major airline, during which he analyzed and provided frequent reporting on cash flow trends and projections, debt covenant compliance, business plan analysis, and cost cutting initiatives. Provided sensitivity analysis projecting unsecured claims dilution under various aircraft lease and labor contract rejection scenarios. * Assisted several companies in developing cash management tools, such as the 13-week cash flow model, and managed the due diligence process for asset based loans. Education and Certifications * Bachelor of Science, Accountancy, University of Illinois * Certified Public Accountant, Illinois * Certified Insolvency and Restructuring Advisor Professional Associations * Member, Association of Insolvency and Restructuring Advisors * Member, Turnaround Management Association

Professional Profile Mike has a broad range of experience in forensics, litigation and reorganization of companies. He has served a wide variety of clients in many industries including: airline, construction, distribution, financial services, hospitality, manufacturing, pharmaceutical, publishing, real estate, retail, service, shipping, and transportation. Subject companies include publicly traded companies as well as closely held businesses and have ranged in size from venture capital start-ups to Fortune 100s. Professional Experience Mike has significant experience in analyzing businesses in a variety of industries on behalf of companies and creditor groups in restructurings. He has worked on behalf of debtors, secured and unsecured creditors, and trustees. He has in-depth knowledge of financial modeling, collateral review, long-range planning and forecasting and has assisted clients in the preparation and evaluation of cash flow projections, evaluation of business plans and plans of reorganization. In addition, he has developed and evaluated post acquisition strategies, acquisition alternatives and headcount reductions. Mike also has extensive experience in performing forensic accounting studies, fraud investigations, post acquisition purchase price disputes and in analyzing damage claims on behalf of plaintiffs and defendants in matters before both Federal and state courts and arbitration panels. Mike has also served as Examiner in different matters, appointed by the United States Trustee and a New Jersey Superior Court Judge, as Special Master for a United States Federal Judge and, on numerous occasions, has been selected to serve as an arbitrator in the resolution of post acquisition disputes involving the sale of businesses. Mike is a firm-wide resource to clients in Chapter 11 providing guidance and assistance specific to the implementation of SOP 90-7 Financial Reporting by Entities in Reorganization under the Bankruptcy Code, and has worked with a number of global organizations on their implementation of SOP 90-7, including extensive evaluation and modeling of their post Chapter 11 financial statements. Education and Certifications * Bachelor of Science, Accountancy, Villanova University * Certified Public Accountant, New York and New Jersey * Certified Insolvency and Restructuring Advisor * Certified in Financial Forensics Professional Associations * Member, New Jersey Society of Certified Public Accountants * Member, American Institute of Certified Public Accountants * Member, Association of Insolvency and Restructuring Advisors * Served as secretary/treasurer of the Employers Association of New Jersey Speaking Engagements * Lectured to the Bankruptcy Inn of Court, Association of Insolvency and Restructuring Advisors, New Jersey State Society of Certified Public Accountants, National Institute for Trial Advocacy and Financial Executives International. * Served as a facilitator for the National Judicial College

Array

Professional Profile Peter has experience in forensic accounting, financial consulting, financial statement audits, accounting, and fraud investigations. His clients have included law firms, Fortune 500 companies, high tech manufacturing and software companies, healthcare providers and insurers, and not-for-profit organizations. He has provided expert testimony and analysis at trial, deposition, arbitration, and mediation proceedings. Professional Experience Representative examples of Peter’s engagement experience include: * Prepared expert report in a commercial litigation dispute. Engaged to review damages prepared by plaintiff and analyzed company’s financial performance and impact of defendant’s alleged actions. Provided expert testimony in Massachusetts Superior Court. * Prepared expert report in $40M dispute between large health insurer and hospital provider group. Performed analysis of the healthcare and HMO industry as well as analyzed more than 30 individual claim areas. Worked with counsel during deposition of plaintiff’s expert. Provided expert analysis at mediation. * Performed corporate investigation of workers’ compensation rates to assess compliance with state and federal laws. Analyzed the compensation of more than 700 workers over a two-year time period. Presented summary of findings to State Attorney General’s Office. * Engaged by defense counsel in business litigation dispute to analyze potential damages in a class action litigation. Procedures included the creation of a database to analyze the profitability of more than 8,000 sales transactions, as well as analyze the financial performance of more than 70 automobile dealerships during a six-year period. * Provided financial consulting services for a multi-billion company in the high tech industry related to a shareholder suit and SEC Division of Enforcement investigation. Services included financial statement analysis, advising senior executives on key strategies, and forensic accounting. Assisted counsel in preparing witnesses prior to interviews before the SEC and deposition in class action suit. * Performed internal investigation related to allegations of fraudulent manipulation of company’s internal compliance documentation. Investigation encompassed six different company sites as well as more than a year’s worth of documentation. * Worked closely with counsel and company management in the evaluation of the material accuracy of the company’s publicly filed financial statements. Reviewed hundreds of transactions for proper accounting treatment and proper classification within company’s financial statements. Presented summary of findings to company’s Audit Committee. * Prepared financial analysis and expert report in several post acquisition disputes. Issues involved the appropriate calculation of an earn-out provision, working capital analysis, and breach of representations and warranties. * Provided transaction analysis to a state insurance division related to the acquisition of an HMO by another HMO. * Assisted counsel in disputes involving the application of generally accepted accounting principles for revenue recognition and deferred expense recognition. * Supervised and conducted a wide variety of financial statement audits for various private and publicly held for-profit companies. * Participated in various courses on auditing, accounting, fraud investigations, valuation, and financial analysis. Expert Testimony * Ivize LLC v. Compex Legal Services LLC, (10/08) Delaware Chancery Court * Massachusetts IGA Employee Benefit Program v. Connecticut General Life Insurance Company and Healthsource Provident Administrators, Inc., (5/06) Circuit Court of Cook County, Illinois. * Reilly v. Boston Herald, Inc. et al., (9/05) Barnstable Superior Court. * Harte Toyota v. Compass Bank (3/03), Massachusetts Superior Court. Education and Certifications * BBA, University of Massachusetts Amherst * Certified Public Accountant, Massachusetts * Certified Fraud Examiner Professional Associations * Member, American Institute of Certified Public Accountants * Member, Massachusetts Society of Certified Public Accountants * Member, Association of Certified Fraud Examiners

Professional Profile Bob has more than 40 years of business experience. Professional Experience Prior to joining Huron, Bob was a partner at Arthur Andersen LLP, responsible for serving as an advisory partner for large multinational clients. He also developed a marketing group in the Chicago office and started a personal development program for partners, hiring two psychologists to assist them in personal issues. He started a Masters program, mentoring new partners in Chicago for five years and subsequently for four years in the Central Region. He developed a training program for partners of the Global 1000 - the largest 1000 companies in the world. Education and Certifications * Bachelor of Arts, Westminster College, New Wilmington, Pennsylvania Civic Involvement * Lyric Opera Board of Directors, Treasurer and Member of the Executive Committee * Metropolitan Family Services Board of Directors * Chicagoland Chamber of Commerce Executive Committee of the Board of Directors * United States Olympic Committee Illinois State Chairman * YMCA Nominating Committee * Western Golf Association Board of Directors * Youth Guidance Board of Directors * Westminster College Trustee * Lake Forest College Trustee * Lake Forest Academy Board of Directors * Chicago Council on Foreign Relations * Commercial Club of Chicago Member * Chicago Commonwealth Club Member * Alexis de Tocqueville Society

Professional Profile Shandy has more than 17 years of experience assisting educational institutions, healthcare organizations, and non-profit research institutes in areas of research administration, cost accounting, finance, compliance issues related to federally funded programs, operational efficiency, strategic planning, financial modeling, and other administrative, organizational, and financial challenges. During his career, which includes five years at Vanderbilt University, he has been involved in numerous consulting engagements for a variety of organizations. Professional Experience Shandy’s experience working with universities, academic medical centers, and non-profit institutions has provided him with extensive knowledge of administrative processes and operations. His responsibilities have involved him in numerous issues related to management, accounting, technology, organization, strategy, and operations. While at Vanderbilt, Shandy was responsible for grant administration, facilities and administrative cost calculation and negotiation, compliance with the Cost Accounting Standards, fringe benefit rates, and other research administration processes. Representative examples of Shandy’s engagement experience include: * Evaluated the efficiency and effectiveness of the business processes used to manage sponsored projects at research universities and institutes. * Performed management reviews of administrative functions at universities. * Conducted compliance risk assessments for research universities and non-profit research institutes. * Assisted with the investigation of various grants accounting, cost allocation, and cost allowability matters as well as provided guidance and support to the audit resolution process. * Coordinated preparation and negotiation of the facilities and administrative cost rate calculation for research universities and non-profit institutions. * Conducted space functional use studies to support facilities and administrative cost calculations. * Reviewed the organization of and processes supporting intellectual property management and technology transfer at academic medical centers. * Assisted research universities and non-profit institutions with policy and procedure enhancement and development. * Conducted an assessment of the executive level organizational structure of a large public research university. * Developed a test to be used by a major research university to evaluate and certify sponsored project administrators. * Reviewed effort reporting, fringe benefit cost accounting and service center costing practices at research universities. * Identified opportunities for a university to improve the effectiveness of the alumni and development functions and the business relationships with the affiliated alumni association and foundation. * Assisted universities with preparation of the disclosure statement as well as conducted training and developed polices related to the Cost Accounting Standards. Education and Certifications * Master of Business Administration, Vanderbilt University’s Owen Graduate School of Management, Nashville, Tennessee * Bachelor of Science, Accounting, University of Illinois, Urbana-Champaign, Illinois * Certified Public Accountant, Illinois Speaking Engagements * Frequent speaker at conferences sponsored by the National Association of College and University Business Officers (NACUBO), National Council of University Research Administrators (NCURA), Society of Research Administrators (SRA), and the regional cost accounting conferences (SECA, MECA, WECA, and NECA).

Professional Profile Susan has over 25 years of experience in records management, 13 of which have been spent providing consulting services to corporate and government clients in the area of records and document management. Professional Experience Prior to joining Huron, Susan was a senior project manager with Records Improvement Institute, where she specialized in records planning and program development, retention schedule development, classification and taxonomy development and electronic records and document management planning and implementation. Previously, she held management positions at Delphi Consulting Group, Metcalf & Eddy, a leading international environmental consulting firm, Harvard Business School, Massachusetts Institute of Technology, New York State Office of Court Administration and the City of Providence Rhode Island. She has practiced extensively in both public and private markets. Representative examples of Susan's engagement experience include: * Managed a corporate-wide records management program for a 3000 employee international environmental services firm. Developed and implemented document control systems and processes for use on large design, engineering and construction projects. * Led the strategic records management planning initiative for a global pharmaceutical company. This project included the development of a comprehensive road map for the implementation of electronic records management over a two year period. * Provided assistance to a multi-billion dollar public works project for the establishment of a long-term records retention plan for project records and a strategy for project closeout and document turnover. * Developed and conducted records management training programs in the areas of records management policy and retention schedules, classification and indexing, and electronic records management implementation. * Provided support for the effort to establish a records management program for a multi-national financial services firm. The engagement included development of retention schedules for records in all media formats, establishment of program infrastructure and electronic records management planning. * Provided assistance to numerous organizations for the identification of requirements, selection of electronic records and document management software and implementation of lifecycle records management procedures. * Managed the process of integrating retention schedules of acquired companies for a global pharmaceutical company into a single harmonized schedule for world-wide application. Education and Certifications * Master of Library Science, University of Rhode Island * Bachelor of Arts, History, University of Rhode Island * Certificate in Archives Administration, National Archives/Records Services Professional Associations * ARMA International * Association of Information and Image Management Speaking Engagements * Susan is a frequent speaker at the National level on Records Management topics.

Professional Profile Tim has more than 20 years of experience providing accounting, audit, litigation and regulatory consulting services. He has managed audits of large, diversified multi-location public companies regulated by the SEC. His additional expertise includes assisting clients in preparing registration statements and other filings, preparing comfort letters to underwriters, due diligence, researching complex accounting and financial reporting issues and directly interfacing with the Federal Communications Commission and Federal Energy Regulatory Commission staff to resolve client issues. Professional Experience Prior to joining Huron, Tim was a principal at Arthur Andersen LLP. Representative examples of Tim’s engagement experience include: * Assisted a Fortune 100 corporation in defense related to breast implant litigation. Work included breast implant product profitability analysis and analysis of the company’s corporate structure to address corporate veil issues. * Involved in several purchase price disputes in several industries. Work included development and analysis of working capital amounts to determine whether they are recorded in accordance with generally accepted accounting principles consistently applied. Work has also included development of direct and rebuttal reports related to the working capital amounts. * Assisted legal counsel in a special investigation conducted on behalf of the Audit Committee of a large telecommunications company to determine the causes of the company’s restatement of its financial statements. Work included review of key transactions, documents, and the conduct of interviews with key personnel. * Analyzed natural gas costs of a hospital in connection with a lawsuit against a natural gas broker. Our work consisted of procedures to determine consistency of the broker’s pricing practices and to determine the accuracy of gas cost savings claimed by the broker. * Analyzed a US airline’s accounting for maintenance costs and assisted in the development of an expert report in connection with a Securities Act of 1934 lawsuit. * Performed litigation support analysis on behalf of two wireless affiliates of a major PCS carrier in connection with a breach of contract dispute. Analysis included review of affiliate transactions to determine whether the transactions were in accordance with the applicable affiliate agreements. * Aided various electric and gas utilities in defending their rates before the public utility commissions in Texas, Minnesota, Indiana, and Ohio. Work included expert testimony development and support, fixed, known and measurable adjustment determination and support and development of a computer model to easily calculate and update revenue requirements. * Developed a cost allocation manual for a Midwest electric utility, which was a requirement of the state’s electric deregulation legislation and addressed cross-subsidization concerns brought by unbundling electric rates. * Performed an analysis of a Regional Bell Operating Company’s (“RBOC”) shared and common costs attributable to retail and wholesale service, including unbundled network elements. Costs were developed pursuant to the requirements of Section 251 and 252 of the Telecommunications Act of 1996. Work included development of expert testimony and presentation of our analysis to public utility commission staffs. * Supported the conduct of time and motion studies at an RBOC to measure the labor activities associated with service order and provisioning process related to unbundled network elements. * Performed an operational review of a local telephone company and assisted in developing an action plan to address the issues discovered. Procedures included analysis of intercompany services to determine whether appropriate pricing and allocation procedures were in place. Education and Certifications * Bachelor of Arts in Accounting and Business Administration, Carthage College, Kenosha, WI * Certified Public Accountant, licensed in Illinois Professional Associations * Member, American Institute of Certified Public Accountants * Member, Illinois Certified Public Accountants Society

Professional Profile Todd has devoted much of his 18-year career to providing litigation support, accounting analysis and business process analysis services. While at Huron, he has provided forensic accounting, GAAP/GAAS analysis and other financial analysis services to clients involved in complex business disputes, accounting investigations and other litigation. While he has consulted to clients in a wide range of industries, Todd has specialized industry experience relating to telecommunications. Professional Experience Representative examples of Todd’s engagements include: * Led an engagement team that provided GAAP/GAAS analysis, third party expert support and other litigation support services in a business dispute involving a communications company and their external auditors. * Provided GAAP analysis and other litigation support services in an accounting investigation involving a financial services firm. * Performed financial analysis of complex contract provisions and forensic accounting in a business dispute between two wireless communication carriers. * Served as the audit manager for the corporate, wireless and local exchange entities of a Regional Bell Operating Company (RBOC). Engagements included both financial audit work and cost allocation audits in accordance with FCC Order 86-111 for telecommunications companies. * Managed the redesign of the time reporting process for a mid-sized telecommunications company’s implementation of SAP enterprise software. Services performed included as-is process definition, to-be process design, internal controls design and user acceptance testing. * Led an engagement team that performed merger integration services connected with a regional wireless provider’s acquisition by a national wireless company. The engagement included planning the merger integration of the acquired entity’s revenue assurance operations into those of the purchaser, and building a Finance organization transition model from the ground up, including process flows, detailed task descriptions, process risks and controls, policies, process inputs and outputs, and key operating metrics. * Led an engagement team that performed merger integration services in connection with a reseller of private line services’ acquisition of a telecommunications bandwidth pricing software provider. The engagement included identifying the relevant business processes and systems and planning their integration with those of the purchaser. * Developed a forecasting and performance measurement tool for the customer service organization of an Independent Local Exchange Carrier (ILEC). The tool implemented integrated operating data from multiple systems and linked resulting metrics to overall company objectives. Education and Certifications * Bachelor of Business Administration, Concentration in Accounting, University of Notre Dame * Certified Public Accountant, licensed in Illinois Professional Associations * Member, American Institute of Certified Public Accountants * Member, Illinois CPA Society

Mr. Johnson joined us as Vice President of Reservoir Engineering in January 2007 and was promoted to Senior Vice President — Reservoir Engineering in June 2007 and then to Executive Vice President – Reservoir Engineering in January 2009. He most recently served as Manager of Reservoir Engineering over Texas and Louisiana Regions for Chesapeake Energy Corporation from October 2003 through December 2006. Prior to this, Mr. Johnson served as Manager of Technology for Aera Energy LLC (a joint venture of Exxon Mobil Corporation and Royal Dutch Shell plc) where he held positions of increasing importance from 1996 through September 2003. Mr. Johnson graduated from Wichita State University in 1980 with a Bachelor of Science degree in Mechanical Engineering. He has been a registered Professional Engineer since 1988.

Professional Profile Brian has significant experience in advising executive management, board of directors, and counsel of companies regarding a wide range of accounting issues. He has served clients primarily in the high technology, manufacturing, and service industries. Brian has worked with several small to mid-size companies, as well as multi-national corporations. Professional Experience Prior to joining Huron, Brian was a manager in PwC’s Transaction Advisory practice and the Assurance and Business Advisory practice of Arthur Andersen. Brian has provided a broad range of advisory services to clients including: * Revenue recognition including software revenue recognition * Stock compensation accounting * Financial due diligence * Restatement of financial statements * SEC rules and regulations * Other complex accounting issues Representative examples of Brian’s engagement experience include: * Assisted legal counsel in the criminal defense of the former CFO of a large publicly traded software company. The case was tried in U.S. Federal Court. The allegations included complex accounting issues related primarily to revenue recognition. * Engaged by counsel on behalf of the audit committee of a large publicly traded telecom company to conduct an independent investigation of the restatement of the company’s financial statements, specifically concerning revenue recognition. * Assisted management and its legal counsel to conduct an internal investigation into the stock option granting practices of a public company including investigating potential backdating issues and other technical accounting issues related to stock option accounting. * Assisted counsel in the investigation of a restatement of the financial statements of a large publicly traded medical devices company. * Engaged by counsel to assist in the defense of an accounting firm related to its work for a manufacturing company. * Participated in the investigations of “whistleblower” allegations, including a large multi –national software and hardware distributor. * Performed financial due diligence on target companies for both strategic and financial buyers specifically to identify financial statement exposures, purchase price mechanism consultation, and evaluating managements projections and add-back adjustments. * Supervised and conducted the financial statement audits of numerous public and private companies, including restatements, initial public offerings and other registration statements. * Assisted with the response to formal and informal SEC investigations of accounting errors and irregularities. * Aided with the response to routine SEC reviews of Form 10-K and 10-Q, as well as other types of filings. Education and Certifications * Bachelor of Business Administration, University of Massachusetts, Amherst * Certified Public Accountant, Massachusetts Professional Associations * Member, American Institute of Certified Public Accountants * Member, Massachusetts Society of Certified Public Accountants

Partner, Diamond Castle Holdings, New York, New York

Professional Profile Isabelle has 11 years of experience in financial and economic analysis, merger integration and transaction advisory. Her experience includes merger integration projects, transaction advisory engagements, damage analysis, forensic accounting investigations, and litigation-related matters in a variety of industries. Professional Experience Representative examples of Isabelle’s engagement experience include: * Assisted a major academic medical center affiliated with Harvard Medical School in the preparation of a strategy plan for its $150M research enterprise. The plan included an analysis of the challenges and organizational choices faced by the Medical Center, as well as review of the strengths and opportunities in key research programs. * Developed several financial/economic models including target acquisition for a high-technology company and assisting a medial equipment joint venture with its capital requirements. * Assisted counsel in a computer storage hardware and software patent infringement dispute. Analysis focused on reasonable royalty, including whether royalty was payable as lump sum or running royalty. * Performed financial due diligence reviews on target companies, where she identified areas of exposure, tested add-back adjustments and evaluated current financial management and structure to identify areas of concern or opportunity. * Analyzed and prepared economic damage calculations including lost profits, inventory loses, insurance claims, business interruptions claims and other matters in various industries including the automobile industry and the real estate industry. * Assisted a public REIT in designing and implementing its finance and accounting department following its acquisition of 60 nursing homes. * Supervised the Finance and Accounting department of a social services non-for-profit organization as part of a Business Process Outsourcing engagement. * Provided professional audit and consulting services in a variety of industries. * Worked on several merger integration projects, including the merger of two public high-technology companies. On behalf of the buyer, she assisted in delivering the target closing balance sheet to the buyer and prepared post –closing purchase price adjustments. * Worked on numerous post-acquisition, financial and accounting disputes. * Worked closely with sellers in various industries to prepare for sale transaction (Confidential Information Memorandum, data-room, carved-up financial statements, etc). Education and Certifications * Master of Business Administration, Northeastern University * Bachelor of Science, Business Administration, Reims School of Business, France * Chartered Accountant, France

John S. Moody was appointed to our board of directors on November 8, 2005. He is president of ProTerra Realty, a fund manager investing in real estate in Houston, Texas. He joined the board of directors of Potlatch Corp., a real estate investment trust, in September 2006, and on January 19, 2009 he assumed the role of Vice Chairman of Potlatch Corp. From 2001 to 2005, he served on the boards of directors of three publicly held REITs: Keystone Property Trust, CRIIMI MAE, Inc. and Equity Office Properties Trust. From 2004 until October 2005, Mr. Moody served as president and chief executive officer of HRO Asset Management, LLC, a real estate advisory business. From 2001 to 2004, Mr. Moody served as president of Marsh & McLennan Real Estate Advisors, Inc., a business that directed the execution of real estate projects and transactions for Marsh & McLennan. From 1995 to 2000, Mr. Moody was president and chief executive officer of Cornerstone Properties, Inc., a REIT that acquired, developed and operated large-scale Class A office buildings in major markets throughout the United States and that merged into Equity Office Properties Trust. Mr. Moody received a J.D. from The University of Texas School of Law.

Professional Profile Michael has over 22 years of experience providing public accounting, internal audit, corporate compliance, disputes and investigation services to large multinational clients. Michael has extensive SEC experience and has led post acquisition disputes and financial investigation engagements for both publicly and privately held companies. Michael has held positions as Chief Financial Officer and Corporate Controller and his professional background covers various industries such as Real Estate, Heath Care, Hospitality, Gaming, Technology (Hardware), Manufacturing, Distribution, Retail, and Restaurants. Professional Experience Prior to joining Huron, Michael was an audit senior manager with both PricewaterhouseCoopers and Arthur Andersen. He was also a Board Member and Chief Financial Officer for a privately held hospitality and timeshare company located in Las Vegas, Nevada. Michael has supervised various accounting transactions including multinational synthetic lease transactions, multinational securitization transactions, raising debt and equity in the public markets, lead manager on six initial public offerings and various M&A transactions including purchase and pooling accounting. Michael has instructed various technical courses including SEC Hot Topics, accounting updates, and industry updates. Representative examples of Michael’s engagement experience include: * Managed a post acquisition dispute engagement including drafting position letters, preparing supporting work papers and participated in the mediation preceding. * Participated in several accounting investigations and financial reporting restatement engagements. Work performed included SEC and Accounting research and drafting an accounting ‘White Paper’. * Supervised a $500M, five European country securitization transaction, with a focus on U.S. GAAP compliance and the review of adequate corporate controls and procedures documented prior to the transaction. Transaction was noted as the first securitization of corporate assets in Hungary. * Supervised various multinational synthetic lease transactions with a focus on compliance with U.S. GAAP accounting. * Managed various M&A transactions including compliance with purchase and pooling accounting guidelines. * Managed various reorganization transactions including compliance with U.S. GAAP guidelines. * Reviewed and approved various financing, construction and asset purchase transactions. * Assisted with the due diligence team to acquire and open a 200 room hotel located in Cancun, Mexico. * Supervised unannounced cash counts in various casinos in Las Vegas, Louisiana and Mississippi. * Manager on various SEC Filings including working with the client on responding to the SEC comments. Transactions included extensive SEC research for IPO and debt and equity filings. Education and Certifications * Bachelor of Arts, Accounting, California State University Fullerton * Certified Public Accountant, California Professional Associations * Member, American Institute of Certified Public Accountants

Professional Profile Mike has experience conducting investigations into allegations of financial statement fraud, assisting attorneys in white-collar criminal defense, preparing expert reports in connection with business disputes, and providing assurance and advisory business services to public and private companies and private equity funds, in connection with mergers and acquisitions, initial public offerings and other SEC filings. His primary areas of focus have been in the manufacturing, technology, communications and entertainment industries. Professional Experience Prior to joining Huron, Mike was a Senior Manager at two international accounting firms. He also worked at a boutique firm specializing in valuation. His experience with these firms included audit and assurance services, transaction support, business valuation, and litigation support. Mike has also assisted counsel in numerous investigations and dispute matters. Representative examples of Mike’s engagement experience include: * Conducted numerous internal investigations, at the direction of counsel, into allegations of financial statement fraud and earnings manipulation, as well as investigations concerning misappropriation of assets by employees. * Assisted numerous law firms in their defense, including providing support at trial, of former executives of a publicly held corporation charged criminally and civilly with committing fraud resulting in the largest restatement at the time the company filed its restated financial statements. * Prepared expert reports for a client involved in a post acquisition dispute concerning components of an earn-out calculation. * Assessed a publicly held company’s internal control environment in connection with its restatement of previously filed financial statements. * Prepared expert reports for a client involved in arbitration concerning claims in excess of $750 million. The reports were based on analysis and assessment of certain economic events on the financial performance of several subcontractors engaged by the opposition in connection with a large construction project. * Assisted a law firm representing a company in arbitration with a former employee involving the assessment of the employee’s incentive bonus. He assisted the attorneys with interpreting accounting aspects of the employee’s contract. * Managed multiple audit and business advisory, consulting, and due diligence engagements. * Led annual financial statement audits for public and private clients. Reviewed and consulted in preparation of annual and interim financial statements filed with the Securities and Exchange Commission (SEC). * Consulted in preparation and review of business plans and financial projections. * Provided mergers and acquisitions advisory and financial due diligence services to numerous clients including private equity and public/private companies, focused on the analysis of recurring EBITDA, analysis of the assumptions utilized in financial projections and the risks and opportunities of the projections, analysis of historical results of operations and historical balance sheets including reserves, allowances and accruals. * Performed pre-acquisition and post investment due diligence procedures involving stand-alone, carve-out, and roll-up deals in various industries, including manufacturing, retail and consumer products, technology, communications, entertainment, advertising, real estate, and service providers. * Provided sell-side advisory services to private equity client interested in divesting of a portfolio company. * Conducted numerous valuations of privately-held companies and interests in public companies, for a variety of purposes including business planning, the acquisition and sale of businesses, and shareholder disputes. Education and Certifications * Bachelor of Science, Accounting, State University of New York, University at Albany * Certified Public Accountant, New York Professional Associations * Member, New York State Society of Certified Public Accountants * Member, American Institute of Certified Public Accountants

Professional Profile Nancy has more than 20 years of experience working with legal organizations on a variety of strategic and operational issues. Her focus has included the areas of organizational structure, cost containment, outside counsel management, process improvement and strategic technology utilization. Professional Experience Prior to joining Huron, Nancy was with Navigant Consulting, Inc. and Arthur Andersen, LLP. Her career also includes working for a private law firm and a software development company focused on billing, accounting and financial management software for the legal community. Representative examples of Nancy’s engagements experience include: * Led development of a new outside counsel management program that refocused the department on developing standard process and criteria for selection and management of outside counsel including scope of work, fee arrangements and evaluation. The project included development of an RFP and selection of outside counsel firms. * Identified opportunities for a manufacturing company to reduce its total legal spend by20%, following an assessment, through consolidation of business unit specific law departments, refined IP processes and controlled outside counsel usage. * Led a project to improve the efficiency of the law department and ensure that resources are focused on the highest value work for an international consumer products company. Recommendations include prioritization of work, allocation of resources, department organization and career development opportunities. * Conducted a review of technology utilization and operations, including an assessment of staffing, budget, management reporting and overall system reliance for a 400+ employee law department. Recommendations resulted in a series of major projects including matter management, contract management, document management and intellectual property management. * Led a multi-year project focusing on designing and implementing an enterprise-wide contract management system for an international corporation, which was driven by the law department. A long-term plan was developed that focused on organizational structure, technology utilization and investment requirements. The system encompasses the entire contract lifecycle from client relationship management to contract negotiation and approval to revenue recognition. * Led numerous projects focusing on designing and building a support infrastructure for new operational programs, including a focus on organizational structure, roles and responsibilities, performance metrics and technology utilization. * Led an effort to analyze the law department for a major P&C insurance company to understand the current operations, align the department with the corporate strategy and identify cost saving opportunities. Resulting recommendations focused on organizational structure changes, more rigorous management of outside counsel, newly developed risk management processes, and improved technology utilization. * Developed a strategic technology plan that addressed the underlying technical infrastructure, as well as practice support applications and client communications for an international law firm. As a follow-on project, Nancy then conducted a nation-wide search for a Chief Information Officer to implement the strategic plan. * Completed a major project for an international agricultural company as part of a corporate-wide initiative to establish policies and mechanisms to protect and maximize the value of its intellectual capital. The project focused on identifying and strategically leveraging intellectual property (patents, trademarks, copyrights and trade secrets). The initial stage of the project included a series of detailed interviews to identify existing intellectual property used and owned by the pilot division. Following identification, the relative importance of the identified intellectual property assets with respect to the strategic plan was determined. The project included a significant knowledge transfer component to assist the organization in building an internal capability. Education and Certifications * Bachelor of Arts, Management Information Systems, Iowa State University Professional Associations * Member, International Association for Contract and Commercial Management (IACCM) Speaking Engagements * Nancy has spoken at a number of conferences, including the Association of Legal Administrators, ABA TechShow, and various law department forums.

Paul is a Director in Huron Consulting Group's Higher Education practice. He has more than 35 years of experience in auditing, accounting, and management consulting with a heavy emphasis on facilities and administrative costs. Paul is recognized by professional organizations and peer groups as a national expert in cost allocation and federal compliance. He has established a professional presence in the higher education and non-profit organization grantee research community.

Professional Profile Russ has over 15 years of valuation, finance and consulting experience. While specializing in valuation, he has also spent significant time with a wide variety of forensic accounting, economic consulting and intellectual property matters. He assists clients with joint venture analysis, financial statement reporting, tax planning, mergers and acquisitions, financial due diligence and strategic planning. Russ has specialized industry experience including medical devices, biotechnology, healthcare, shipping and logistics, high technology (hardware, software, and Internet), and telecommunications. Professional Experience Russ’ clients included members of the Fortune 500, privately held, venture-backed companies, government agencies and not-for-profit entities. Representative examples of Russ’ engagement experience include: * Assisted telecommunication clients with: valuation of collocation facilities; switching and internetworking technologies (frame relay, ATM, IP); underground/undersea capacity and cables (copper and fiber optic); cable laying and cable maintenance vessels * Valuation of common stock, debt (cash & PIK); preferred stock, convertible debt, options & warrants valuation for tax and financial reporting purposes (IRC 409A and FAS 123R purposes) * Valuation of Auction Rate Securities with underlying collateral: student loan and CDS * Extensive financial reporting valuation experience (FAS 141/R, 142, 144, etc.). * Valuation of 15 worldwide subsidiaries of a multi-national company for corporate reorganization and tax planning (entity sizes ranged from <$1M to >$125M in revenues). * Performed lease transactions underlying asset valuations (vessels, airplanes, machinery & equipment) and future value estimates. * Aided the various states’ Office of the Attorney General with their due diligence procedures and valuation analysis of not-for-profit health care facilities to be acquired by for profit entities. * Assisted the Board of Directors of a medical device manufacturer with financial due diligence and valuation analysis of potential target company. Education and Certifications * Master of Business Administration, Golden Gate University * Bachelor of Arts, Political Economy, University of California, Berkeley Professional Associations * Bar Association of San Francisco * American Bar Association

Professional Profile Wanda has experience in financial, accounting, litigation, investigations, economic and business consulting covering a broad range of industries. Her primary areas of focus have been in matters involving the assessment of financial damages, analysis of lost profits, purchase price disputes and forensic accounting and investigations. Professional Experience Prior to joining Huron, Wanda was a Manager in the Forensic practice of KPMG LLP. Representative examples of her engagement experience include: * Prepared and filed an expert report in a breach of contract case relating to long-term leases of office equipment. * Investigated and analyzed damages relating to the failure and liquidation of an offshore hedge fund. * Calculated damages related to the alleged theft of trade secrets and copyright infringement in the home safety industry. Measures of damages included lost profits, disgorgement of profits and reasonable royalty. * Prepared financial analysis for an international arbitration in the health insurance industry involving the alleged wrongful termination of an executive. Analysis included valuation of employee stock options as an element of damages. * Performed analysis relating to discovering and correcting the improper accounting treatment of inventory and payables in several large corporations in diverse industries. * Reviewed and investigated questionable claims for a Department of HHS benefit program. Investigation involved analysis of claims and related documents, as well as interviews with relevant parties. * Analyzed and traced transactions through several inter-related, multinational financial institutions to investigate a suspicious $24 million change in capital of an acquired bank. * Analyzed GAAP issues surrounding a purchase price dispute involving the acquisition of a multi-national chemical company. * Evaluated damages relating to an alleged executive-level, wrongful termination and calculated counterclaim lost-profits damages on behalf of the employer. Alleged wrongful termination damages included analysis of employee stock options. * Managed the analysis of the effects of debt subordination on partnership distributions in a case involving a complex, interrelated organizational structure and multiple related party transactions in the real estate industry. * Analyzed post-acquisition sales tax liability for a national dollar store chain involved in multi-state review of pre-acquisition tax practices. Education and Certifications * Master of Business Administration, Finance, University of Maryland * Bachelor of Science, Business Management, University of Maryland University College * Bachelor of Science, Elementary Education, University of Maryland * Certified Public Accountant, Maryland Professional Associations * Member, American Institute of Certified Public Accountants * Associate Member, Association of Certified Fraud Examiners * Associate Member, American Bar Association * Associate Member, National Bar Association Publications * “Do You Think it Might Rain?,” with Tamika Tremaglio, The Woman Advocate Newsletter, American Bar Association, Section of Litigation, Volume VIII, Summer 2003. * “Agreement Vetting: An Ounce of Prevention is Worth a Pound of Cure,” with Tamika Tremaglio and John Reis, The Institutional Corporate Law Section Newsletter, National Bar Association, Vol. 8, No. 1, January 2002. * “Has Daubert Changed the Way That Experts Are Used in Litigation? A Look Back at the Last Ten Years,” ABA Minority Trial Lawyers, Spring 2005, Volume 3, Number 2; co-authored with Tamika Tremaglio. * “Backdating Employee Stock Options – Likely Consequences and How Companies Can Stay Ahead of the Issue,” with Kenneth Evola and Sandra Storey, CLS Newsletter, National Bar Association, Vol. 12, No. 1, August 2006.