Valuation Advisory Financial reporting/intangible assets Tax related Transaction related Real estate and tangible asset Renewable energy Complex financial instruments Litigation dispute

Governance, Risk and Compliance Internal audit / SOX IT audit and security Enterprise risk management Fraud risk assessment FCPA and anti-corruption assessment Board advisory services

Management Consulting

CFO Advisory Services BPM and lean process improvement Strategic planning, budgeting,

and forecasting Supply chain optimization

Technology and Digital Services IT Strategy Development Business Intelligence and Data Analytics Digital Solutions Enterprise Resource Planning Microsoft Cloud Solutions

Government and Public Sector Audit, accounting and financial

management Program and project management Compliance and integrity monitoring Fraud, waste and abuse prevention Disaster response and recovery Compliance support for federal, state and

local government regulations

Transactional Advisory and M&A Consulting Transaction readiness, target

screening and deal evaluation Buy- and Sell-side due diligence Purchase price disputes Post-transaction performance

improvement and integration consulting

Cybersecurity Information security strategy and

governance Cyber risk assessments Penetration testing and vulnerability scans Compromise Assessment Security Architecture Post-Breach Response Planning

Bankruptcy, Restructuring Liquidity management and control Pre-bankruptcy / bankruptcy planning Fiduciary Services Forensic accounting and litigation support Computer Forensics and e-Discovery Dispute resolution Damage analysis

A D V I S O R Y S E R V I C E S

Real Estate Advisory/NOI Strategies Strategy, Operations, & Technology

Advisory IT Strategy and Roadmap Development Selection and Implementation of ERP and

Real Estate Systems and Solutions Digital Asset Management, 3D Visualization,

Data Aggregation and Analytics Application Design and Development

2

G O V E R N A N C E , R I S K , A N D C O M P L I A N C E ( G R C ) P R A C T I C E

Comprehensive services for public, private, and not-for-profit organizations. We deliver confidence—in the governance decisions made by CEOs, CFOs, and board directors and in the performance reported to investors, stakeholders, and regulatory bodies. Services include:

• Internal Audit: Provide co-sourced/ outsourced industry focused solutions utilizing subject matter experts to provide tailored, value-added services across IT, compliance, operational, and financial areas.

• Information Technology Audit and Security: Identify technology, cybersecurity, and digital risks affecting an organization and evaluate the readiness levels to mitigate threats, protect data, and ensure business continuity.

• Sarbanes-Oxley and Other Regulatory Compliance: Plan, implement, and execute cost effective assessment programs to ensure ongoing compliance with applicable statutes.

• Fraud Risk Assessment: Use of analytics and technology throughout the audit lifecycle to perform focused and meaningful audits. Support clients in developing and implementing anti-fraud programs.

• Enterprise Risk Management: Identify and assess inherent and systemic control risks within an organization’s infrastructure, including financial reporting and major business / transaction processes.

• Board Advisory: Provide industry-specific, customized advisory services on the latest corporate governance issues and mandates for public, private, and not-for-profit boards.

4

M A N A G E M E N T C O N S U L T I N G

We help CEOs, CFOs and other decision makers develop and implement growth and profitability solutions that create breakthrough performance improvements, maximize profits, strengthen balance sheets and provide for better resource management to weather storms and seize opportunities.

• CFO Advisory Services: CFOs often find that meeting the demands of shareholders, regulators, and audit committees, leaves no time for value creation. CohnReznick helps transform the financial organization, streamline processes, and create agile f inance systems, so CFOs can focus on being catalysts for value creation and growth.

• Financial Transformation: Helps CFOs develop a finance strategy, evaluate the finance operating model, restructuring and driving change management within the department and across the organization.

• Business Process Management: Leverage technology systems to provide total visibility into an organization’s business processes and extend the benefits of traditional business process improvement initiatives.

• Supply Chain Management: Identify and leverage profit and cash flow opportunities related to supply chain strategy, product lifecycle management, demand planning methods, sourcing and procurement practices, logistics, warehousing, and inventory management.

• Budgeting and Forecasting Services: Develop effective budgeting and forecasting processes and apply appropriate technology solutions to streamline, manage, and control the budgeting and forecasting process.

• Lean Management: Implement a process-disciplined approach to defining and delivering value. Business processes critical to value creation are identif ied, mapped, and analyzed to determine value-added and non-value-added tasks, and streamlined to eliminate waste, reduce cost, and improve performance.

6

I N T E G R A T E D B U S I N E S S P L A N N I N G

IBP is an executive planning and decision-making process that helps companies:

• Improve collaboration across the organization

• Align plans and actions monthly;

• Maximize growth and profitability;

• Reduce supply chain costs;

• Balance expected demand with supply to reduce supply/demand volatility;

• Balance inventory levels;

• Enhance customer satisfaction;

• Improve ROI and company value.

7

V A L U A T I O N A D V I S O R Y

The Valuation professionals of CohnReznick Advisory Group perform hundreds of engagements each year for public companies and closely held businesses in a variety of industries. Services include both independent opinions and advisory services for a broad range of purposes:

• Financial reporting: Fair value measurements, purchase price allocations, goodwill impairment studies, intellectual property valuation and investment fund portfolio valuation.

• Tax related: Estate, gift and income taxes including charitable contributions, transfer pricing and net operating loss limitations.

• Asset based appraisal services for real estate, energy, and other tangible assets: We are licensed to perform real estate appraisal services in all 50 states and perform valuations of alternative energy assets including solar, wind and biomass technologies.

• Valuation of fractional ownership interests and complex financial instruments, including convertible securities, debt, and derivatives: We combine capital market, real estate and complex security valuation expertise.

• Transaction and strategic advisory: Strategic planning advice and structuring to maximize economic and tax benefits, financial and tax due diligence, and valuation and fairness opinions.

• Dispute and litigation services: Valuation and economic analysis in divorce, bankruptcy and restructuring, buy/sell and shareholder disputes, eminent domain and other commercial litigation.

• Third party valuation study verification: As part of a national accounting firm, we are uniquely qualified to provide valuations that will meet the expectations of auditors and to verify whether the third party studies meet valuation standards for audit evidence. We also perform formal valuation and appraisal reviews for third parties.

8

T E C H N O L O G Y A N D D I G I T A L S E R V I C E S

Growth companies leverage technology to create immersive customer experiences and embrace solutions that help executives stay ahead of the complexity inherent in today's business environment. CIOs must spearhead value creation through game-changing technological agility, innovation, and analytics. CohnReznick helps clients develop IT strategies that enable business transformation, open new revenue streams through digital services, implement cloud solutions to retire dead-end software platforms, and protect digital and financial assets.

• IT Strategy: We help companies align their IT strategy with their business strategy to support growth, service and productivity initiatives. We evaluate IT’s effectiveness in supporting business goals, identify gaps, and create an IT roadmap that aligns business need and IT support. We provide the change management, business transformation, and project management support needed to turn roadmaps into reality.

• Business Intelligence & Data Analytics: Staying ahead of the competition requires rapid, impactful responses to changing market issues. Unfortunately, most executives spend more time creating and verifying data than they do using it to f inance and operationalize growth. We not only help clients aggregate and analyze data, but provide predictive and prescriptive analytics to create the foresight to take confident action.

• Digital Services: Digital changes everything. Traditional business models are being ”digitized”, fueling new revenue streams, creating deeper customer experiences, and removing cost from operations. Success requires a ready organization; a digital roadmap; the right architectures, applications and platforms for your business; and a passion for innovation.

• Enterprise Resource Planning: Reducing complexity is the key to creating efficient workflows and focusing on key business drivers. We help organizations select, implement, and manage ERP solutions that reduce complexity, lower operating cost, support regulatory compliance, and improve decision-making.

• Microsoft Cloud Solutions: CIOs are shackled by maintaining end-of-life legacy systems. We restructure this “technical debt” by embracing cloud solutions that empower people with insight into customer relationships, streamline service, and enhance productivity and mobility.

12

C Y B E R S E C U R I T Y

Cyber threats constantly evolve with increasing intensity and complexity that could cause severe disruption to a company’s business; compromising sensitive customer data, intellectual property and damaging their reputation CohnReznick’s comprehensive cybersecurity program helps companies assess and mitigate the threat of cyber-attacks.

• Cyber Threats: Threats are prevalent and breaches are costly. 1 in 5 of all organizations has been attacked with a global impact of $3 trillion annually. 75% of breaches are at small to mid-sized organizations.

• Gaps Exist Between Readiness and Security: Organizations’ cyber risk profile often exceeds their cyber-readiness to monitor, detect, protect and respond to cyber threats.

• IT Security Tools are an Incomplete Solution: Relying solely on technology solutions fails to recognize the nature of current threats today – people are “hacked” more frequently that servers.

• Cybersecurity is an Enterprise Risk Strategy: Best-in-Class cybersecurity solutions are tailored to a company’s risk tolerance and strategy, making security a board and CFO issue

• Breach Response is Critical: For organizations facing advanced persistent threats, its only a matter of time until a breach occurs, making breach response critical to minimizing exposure.

13

T R A N S A C T I O N A N D M & A C O N S U L T I N G

Mergers and acquisitions are at historic highs, but deals rarely produce intended value. CohnReznick helps identify investments that align with strategic plans, uncover operational red flags, structure deals to optimize financing and capital, and realize post-close value. Clients covet our ability to navigate transaction challenges and appreciate how our uncompromising bottom line analyses help them make the best investment decisions

16

Do the Right Deal Do the Deal Right See the Deal Through

Reasons for Deal Failures: • Lack of Planning • Limited Synergies • Cultural Differences • External Factors/

Changes to Business Environment • Negotiation Mistakes • Resource Requirements vs. Bandwidth • Incorrect Integration Strategy • Ineffective Integration Execution

Our Approach:

S O L V I N G T H E P U Z Z L E O F V A L U E C R E A T I O N

Seller: • Strategic Story • Transaction

Readiness • Remediate

issues

Strategic alignment with growth plan increases potential deal success

Buyer: • Target

Screening • Deal

Evaluation • Structure &

Pricing

DO THE RIGHT DEAL

Identify operational/ management red flags

DO THE DEAL RIGHT

Seller: • Sell-Side Due

Diligence • Investment

Banker Selection

Buyer: • Transaction

Structuring • Buy-Side Due

Diligence

SEE THE DEAL THROUGH

Buyer: • Performance

Improvement Consulting

• Dispute Resolution

Maximize post deal close benefit.

Seller: • Synergy Analysis • Transaction

Execution – M&A Financing

20