We perform valuation and review valuations of third parties to support financial reporting requirements, including US GAAP and IFRS: US GAAP: •ASC 805 – Business Combinations (Purchase price allocations) •ASC 820 – Fair Value Measurement •ASC 852 – Reorganizations (Fresh start accounting) •ASC 350 – Intangibles – Goodwill and Other (Indefinite lived asset impairment) •ASC 718 – Stock-based Compensation* •ASC 946 – Financial Services—Investment Companies (Portfolio mark to market) We also perform valuations for equivalent IFRS standards. Additionally we perform valuation and review valuations of third parties to support tax requirements, including the following: •Estate and gift tax opinions •Equity-based compensation – IRC 409A and 83(b) •Personal goodwill/non-compete valuations •Limitation on net operating loss carry-forwards – IRC 382* •Like-kind exchanges – IRC 1031* * Depending on the scope of the assignment

We perform valuation and review valuations of third parties in supporting fair value measurements in accordance with ASC 810 for multiple asset classes, including: •Senior and subordinated debt •Term Loans •Warrants and Options •Convertible debt* •Preferred and common stock* •Hybrid securities* *Depending on the scop of the assignment

Our experts provide advisory analysis and expert testimony in courts, regulatory agencies and alternative dispute resolutions forums, including the following: •Disputes between shareholders/business divorce between shareholders •Contractual disputes •Bankruptcy dispute valuations •Post-acquisition disputes •Joint Venture disputes* •Reviewing opposing/corroborating expert reports* •Regulatory and accounting valuations* •Investor relations and fundraising* •Financial products disputes* •Employment disputes* •Intellectual property disputes* *Depending on the scope of the assignment

We perform valuations for high-stakes marital dissolutions. Our family law valuation professionals help attorneys and clients with complex financial issues and fair value advisory of companies within marital estates.

Our team provides valuation services and expert testimony for complex trust and estate matters, including: •Business Entity Valuation, including oClosely held businesses, oComplex securities oPreferred and restricted stock oIntellectual Property oPersonal property & real estate* •Controlling Interests •Minority, non-controlling or non-voting interests •Multi-tiered entity interests *Depending on the scope of the assignment

We perform financial modelling and provide transaction opinions, including the following: •Equity valuations (including review of third-party opinions) for deals support (including international) •Financial Modelling •Bank collateral valuation opinions •Fairness opinions* •Solvency opinions* *Depending on the scope of the assignment

For clients in Healthcare and Life Science industries, we provide the following valuation advisory services: •Financial Reporting Valuations US GAAP - ASC 718, ASC 805, ASC 350) •Valuations for control and minority level investments •Intangible asset valuations •Tax Valuations (UK, US, global) •Complex capital structure valuations for multi-class shares or profit interests* *Depending on the scope of the assignment

For clients in Energy, Power and Utilities industries, we provide the following valuation advisory services: •Financial Reporting Valuations US GAAP - ASC 718, ASC 805, ASC 350) •Tax Valuations (UK, US, global) •Disputes between shareholders (forensics) •Contractual disputes (forensics) •Valuation of solar generator portfolios •Complex transaction structuring and financial modelling* *Depending on the scope of the assignment

For clients with global presence, we provide the following valuation advisory services: •International Arbitration: oConsulting Solutions for economic, financial, valuation and accountancy issues. oQuantify damages in treaty and commercial arbitrations. •Offshore Valuation services* •Cross-border M&A negations support* •Structured debt and equity global transactions, joint ventured (JV) and acquisitions support* •Public Private Partnerships (P3) detailed financial modeling and opinions* *Depending on the scope of the assignment