LIPPMAN & ASSOCIATES CPAS, INC certified public accountants and consultants 3100 Oak Rd, Suite 350 Wayne B. Lippman, CPA, MST Walnut Creek, CA 94597 Julian Weingart, CPA (925) 256-0800 Steve Hilberg, EA Fax: (925) 256-0808

COMPANY BACKGROUND

Lippman & Associates CPA’s, Inc. is a full-service CPA firm providing accounting and consulting services to clients in various business sectors. Our practice is comprised primarily of services relating to accounting, tax, business consulting, and financial planning. Our CPAs have each been practicing in public accounting for many years and together bring a broad and diverse background to our clients. We are members of the California Society of CPA’s as well as the AICPA. Our managers & accounting/tax team are responsive, proactive, energetic individuals that maintain collegial and close-knit relationships with clients.

CORE VALUES

Our goal is to meet and exceed client expectations. We at Lippman & Associates have always taken a “hands-on” approach to the services we offer. Dialogue and frequent communication with clients is key. Projects are performed collaboratively: with feedback from clients, the accounting staff and managers. This method ensures that clients receive optimal and timely service. In order to enhance our continual development and expertise and provide highly professional services, each member of our staff participates extensively in continuing education programs and is active in civic and community organizations. We constantly monitor new legislation and regulations in order to help facilitate tax planning and keep our clients informed. We also remain abreast of technological changes and innovations that streamline the services we provide thereby adding further value to our clients.

CLIENT BASE

Our clients cover a variety of business sectors including: manufacturing, construction, professional and personal services, computer software development, real estate, transportation, retail, wholesale distribution and non-profit work. Our consultants cater to the needs of start-ups, growth as well mature companies. We understand that the relationships we build with our clients are the basis for our success and we nurture those relationships by bringing together a team of dedicated professionals who provide practical, timely, quality work that helps our clients thrive. Each client is unique and we tailor our services to meet the specific needs of each client. Our expertise is synthesized with the expertise of the respective client to provide the best benefits to that client. We consider the fact that our existing clients are the major source of new business referrals to be one of the largest measures of our success.

LIPPMAN & ASSOCIATES CPAS, INC. certified public accountants and consultants 3100 Oak Road, Suite 350 Wayne B. Lippman, CPA, MST Walnut Creek, CA 94597 Julian Weingart, CPA (925) 256-0800 Steve Hilberg, EA Fax: (925) 256-0808

PARTNER & STAFF PROFILES

Wayne B. Lippman, CPA, MS-Taxation – Wayne has forty years of experience in

public accounting including twenty years with Price Waterhouse, where he served as a tax partner in the San Francisco and Oakland offices. He was previously Managing Tax Partner of the Walnut Creek office of Price Waterhouse.

Wayne specializes in personal tax planning for corporate executives and corporate tax planning for closely held businesses. He has significant experience in stock option planning, research and experimental credits and multi-state taxation. His industry experience includes the taxation of manufacturing, distribution, construction, high technology, retail, service industries, real estate companies and venture funds. Wayne is active in professional organizations and is a past chairman of the Taxation Committee of the California Society of Certified Public Accountants, East Bay Chapter. Wayne received a Bachelor of Arts degree in Economics from the University of California, Berkeley and a Master of Science degree in Taxation from Golden Gate University.

Stephen M. Hilberg, E.A., MBA – Stephen has over 30 years of extensive experience in both public and private accounting. He spent the early part of his career with Deloitte & Touche as an Audit Manager providing consulting and auditing services to a diverse client base ranging from medium sized, closely held companies to major publicly held companies. He then moved to private industry where he spent over 17 years as Chief Financial Officer of a major Bay Area retail chain.

After retiring from a successful career as a financial executive, he updated his tax education and became an Enrolled Agent. Stephen has expertise in personal and corporate tax planning and compliance. He is a CPA in the State of New Jersey and holds a Bachelor of Arts degree in Economics from Rutgers University and a Master of Business Administration degree in Accounting and Finance from New York University.

Julian M. Weingart, CPA – Julian has over sixteen years of experience in accounting including over eleven years in public accounting and six years in non-public accounting. His experience is broad, comprising a balance of tax preparation and planning as well as compilations, reviews and audits for closely held businesses in the fields of construction, manufacturing, business services, high technology, real estate and venture funds. He has also worked for a start-up company assisting management in the acquisition and consolidation of various businesses and as a liaison for the external auditors.

Julian graduated from San Francisco State University in the fall of 1988 with a Bachelor of Science degree in Accounting and received his CPA license in 1995. His broad experience in many industries gives him flexibility in dealing with many complicated tax and accounting issues.