real estate tax consulting services from lecg smart [bsc] 04 07 10 nl jl

LECG/SMART

Real Estate Tax Consulting Services

A global expert services company providing expert testimony, authoritative studies, and strategic advisory services to clients including Fortune Global 500 corporations, major law firms, and governments worldwide. www.lecg.com

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Real Estate Tax Consulting ServicesgCommunication

Taking the time to thoroughly understand your business

ResearchExtensively researching market data and jurisdiction assessment records

InspectionOn-site inspection of your property, as required

ValuationValuation Developing of arguments for valuation reductions and determining the appropriate valuation methods for appealing the assessments

NegotiationChallenging assessments through negotiations with appropriate authoritiesChallenging assessments through negotiations with appropriate authorities

AppealsFiling of necessary appeal documentation with appropriate authorities

RepresentationMaking formal presentations at the local and state-level hearings

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Client ExperiencepTypes of Clients Industry Specialization

Large domestic and Retailmulti-national companies

Middle-market companies

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Manufacturing

Higher EducationClosely-held and family-owned businesses

Start-ups of all sizes

Healthcare

Life Sciences – Biotech/ Pharmaceutical

High net worth individualsPharmaceutical

Insurance and Financial Services

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Selected Property Tax Client Experiencep y p

Ace HardwareAramark

National EnvelopeNew York & Company

Ball Horticultural CompanyBally Total FitnessBest BuyCircuit City

OlympusOld Second National BankSiemensThe Flynn Company

ConocoPhillipsDollar Tree StoresFamous Dave’sHelzberg Diamonds

Tween BrandsULTA CosmeticsUnisysUnited States Cold Storage

S GLimited Brands WMS Gaming

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Property Tax Client Referencesp y

Ms. Carla Carter Mr. William S. McVeighProperty Management AnalystBest Buy7601 Penn Avenue SouthRichfield, MN 55423-3645612.291.7488

Portfolio ControllerThe Flynn Company1621 Wood StreetPhiladelphia, PA 19103215.561.6565

M D Ri i M Ti th V hMr. Dan RicciTax DirectorAce Hardware2200 Kensington CourtOak Brook, IL 60523

Mr. Timothy VaughanVice President, OperationsOld Second National Bank37 S. River StreetAurora, IL 60506

630.990.6596 630.906.5487

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SALT Client RecognitiongHelzberg Diamonds has enjoyed a businessrelationship with SMART for the past 25 years.SMART provides Helzberg Diamonds with a fullservice property tax compliance program and alsoassists us with tax planning for our new stores We

SMART has been preparing our sales and use tax returnsfor over four years now, and I want to take a moment tothank the entire SMART Compliance Team for all you dobehind the scenes to take the detailed tasks requiredeach and every month and produce such high qualityassists us with tax planning for our new stores. We

have been extremely satisfied with the quality of theservice that we have received from SMART and theprofessionalism of the individuals that we have dealtwith. We have also been very pleased with the factthat our account has been serviced by a very stablestaff over the past few years. The individuals on the

y p g q ywork. For the many returns that get prepared and sent bySMART, we get very, very few notices from any state. Weare grateful for the service you perform on our behalf andlook forward to next year.

Jeff Mastin, Tax and Risk Manager

AIG has used SMART to prepare amended state incometax returns related to federal tax audits for five closed taxyears In the process of selecting a vendor to perform this

SMART team who service our account, have manyyears of experience in the business and are veryknowledgeable concerning the various states in whichwe operate. SMART has also been very proactive inmaintaining the latest computer technology availableand does an excellent job of keeping us advised of taxlaw changes and the most advantageous position for

Welch Allyn, Inc.

years. In the process of selecting a vendor to perform thisservice, we met with three of the Big Four firms, SMART,and Jefferson Wells. In addition to the obvious reductionin fees between the Big Four and SMART due to thedifference in business models, we were also impressedby the professionalism and approach that SMART broughtto the table

law changes and the most advantageous position forour company to take in regards to those changes.

I would highly recommend Smart and Associates toany company who has a need for a veryknowledgeable, professional and service-orientedproperty tax compliance provider. to the table.

James R. GruberAmerican International Group, Inc.

p p y p p

Lonnie J. LawtonCFO

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How We Differentiate Ourselves

ExperienceSignificant Managing Director/Manager touch on all engagements

Well-developed skills in process & technology with extensive experience in property tax policy, valuations & appeal procedures

Best-In-Class ProcessA mature, robust real estate tax consulting methodology that has been refined and field-tested with our significant base of demanding clients

Professional DesignationsOur management staff consists of career Real Estate Tax professionals, including licensed real g p , gestate appraisers, MAI, ASA, and CMI designees

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How We Differentiate Ourselves

Premier Technology

LECG-SMART utilizes comprehensive, online research tools, accessing leading sources forLECG SMART utilizes comprehensive, online research tools, accessing leading sources for comparable market data, current taxation rules, regulations, and case law

Attractive Fee Structure

A contingency-based fee system – a risk-free approach

A comprehensive fee structure that details all activities

No “hidden fees”

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State and Local Tax Services

Personal Property Tax Compliance

Personal Property Tax Consultingp y g

Real Estate Tax Consulting

Sales and Use Tax Compliance Services

S l d U T C ltiSales and Use Tax Consulting

State Income/Franchise Tax Compliance

State Income/Franchise Tax Consulting

Tax Technology Consulting

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SALT Services

Tax Planning, Compliance and Consulting

Tax Accounting and Provision Analysisg y

Tax Incentives and Credits

Transaction Analysis

Tax Technology ConsultingTax Technology Consulting

Audit and Controversy Representation

Diagnostic Services

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About UsIn March 2010, LECG, LLC (XPRT:NASDAQ) and SMART Business Consulting and Advisory, LLC merged. The combined LECG/SMART is a global expert services and business advisory firm with more than 1,100 professionals in 39 offices worldwide.

Our clients include Fortune Global 500 corporations, major law firms and local state and federal governments and agencies worldwidelocal, state and federal governments and agencies worldwide. LECG/SMART has experience in consumer products, energy, entertainment, media and sports, environment and natural resources, financial services, healthcare and life sciences, insurance, petroleum and chemicals, professional services, real estate, telecommunications, and transportation.professional services, real estate, telecommunications, and transportation.

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Who We AreLitigation, Forensics & Finance

Advisory ServicesBankruptcy & RestructuringForensic AccountingFinance, Valuation & DamagesInsurance ClaimsIntellectual PropertyLegal Technology & Analytical Consulting

Economics & Dispute ResolutionAntitrust & Competition PolicyEconomic & Financial RegulationInternational ArbitrationInternational ArbitrationLabor & EmploymentSecurities Litigation

Consulting & Business AdvisoryActuarial ServicesExecutive SolutionsFi i l S l tiFinancial SolutionsOutsourcing SolutionsCompensation & Benefits ConsultingTechnology Solutions

Governance Assurance & TaxAudit & Attest Services (through SMART and Associates, LLP)Internal Audit & Risk ManagementInternational TaxFederal TaxState & Local tax

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Our Global Footprintp

Global resources to serve large multinational clientsInternational infrastructure optimizes experts’ skills and income potential

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Contact Information

P.J. Olzen, CMI Walter Grimms, CMI Craig Hoffner, ASA

Managing Director847.558.5679

[email protected]

Senior Manager847.558.5682

[email protected]


[email protected] @ g

William Solt

g @ g

John Langman Ted Kolman, MBA

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[email protected]


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