Ryan LLC Corporate Overview Last Deck Update: 7/21/2014 ryan.com About Ryan Practice Areas Client Testimonials Executive Leadership Practice Leaders Solution Last Deck Update: 7/21/2014 Ryan LLC Corporate Overview ryan.com

ABOUT RYAN About Ryan Culture Leadership Locations Growth Industries Clients Results Ryan provides outstanding value, client service, and results through a suite of innovative tax advisory and consulting services. Ryan was founded July 15, 1991 We are the largest indirect tax practice in North America We are the largest property tax practice in North America We are the largest abandoned and unclaimed property practice in North America We are the seventh largest corporate tax practice in the United States Our comprehensive tax network includes more than 2,100 professionals We have a unique multi-disciplinary structure and are not restricted by the Sarbanes-Oxley Act of 2002 Five year Compound Annual Growth Rate (CAGR) of 15.8% We deliver our clients more than $2 billion a year in tax savings

CORE PURPOSE AND VALUES About Ryan Culture Core Purpose and Values Client Service Principles Recognition Ryan Foundation Leadership Locations Growth Industries Clients Results We are not in the “tax” business. We are in the tomorrow business.

CLIENT SERVICE PRINCIPLES About Ryan Culture Core Purpose and Values Client Service Principles Recognition Ryan Foundation Leadership Locations Growth Industries Clients Results Ryan is the first company ever to achieve the prestigious International Customer Service Standard (ICSS) Gold Certification from the Customer Service Institute of America (CSIA). To maintain our relentless dedication to achieving the highest level of client service and results, the following Ryan Client Service Principles are woven into the fabric of our Firm’s culture: The Interests of the Client Come First Focus on Results Exceed Client Expectations Perform Work Thoroughly and Accurately Work Efficiently Prepare High-Quality Deliverables Involve Appropriate Internal Resources Be Accessible and Responsive Communicate Effectively Anticipate Client Needs Document Deadlines Be Organized at All Times Do Your Own Work Protect Confidential Information Project Professionalism Deliver as Promised Convey Appreciation Obtain Feedback Report Negative Feedback and Service Failures

RECOGNITION About Ryan Culture Core Purpose and Values Client Service Principles Recognition Ryan Foundation Leadership Locations Growth Industries Clients Results Ryan has been honored with numerous prestigious awards for our innovative work environment, commitment to employee development, and superior client service.

RYAN FOUNDATION About Ryan Culture Core Purpose and Values Client Service Principles Recognition Ryan Foundation Leadership Locations Growth Industries Clients Results Ryan’s success has resulted in substantial rewards for its associates, and it is their generosity and our Firm’s culture of giving back to the community that have inspired our vision and establishment of the Ryan Foundation. Since 2005, Ryan’s associates have contributed millions of dollars and countless hours of service to their local communities through respected associations, including; Ronald McDonald House

SUPERIOR PROFESSIONALS About Ryan Culture Leadership Locations Growth Industries Clients Results Since our founding, we have built one of the most experienced teams of tax professionals ever assembled. Ryan is owned and managed by 137 Principals, including legislators, former administrative law judges, tax policy officials, former tax auditors, attorneys, statisticians, and other professionals with many years of multi-jurisdictional tax experience.

LOCATIONS Albuquerque, NM Amsterdam, NL Arlington, VA Atlanta, GA About Ryan Culture Leadership Locations Growth Industries Clients Results Albuquerque, NM Amsterdam, NL Arlington, VA Atlanta, GA Austin, TX Baton Rouge, LA Boise, ID Boston, MA Budapest, HU Calgary, AB Carlsbad, CA Cedar Rapids, IA Charleston, SC Charlotte, NC Chicago, IL Cleveland, OH Columbus, OH Dallas, TX Danbury, CT Denver, CO Detroit, MI Dublin, IE El Paso, TX Ft. Lauderdale, FL Grand Rapids, MI Hartford, CT Houston, TX Hyderabad, India Indianapolis, IN Irvine, CA Jacksonville, FL Kansas City, MO Lansing, MI London, UK Los Angeles, CA Luxembourg, LU Mexico City, MX Minneapolis, MN Montreal, QC Morristown, NJ Nashville, TN New Orleans, LA New York, NY Oakland, CA Orlando, FL Paris, FR Philadelphia, PA Pittsburgh, PA Providence, RI Sacramento, CA Salt Lake City, UT San Antonio, TX San Diego, CA San Francisco, CA San Jose, CA San Juan, PR Scottsdale, AZ Seattle, WA Singapore, SG St. Louis, MO Sydney, AU Tampa, FL Toronto, ON Tulsa, OK Washington, D.C. White Plains, NY 7

GROWTH About Ryan Culture Leadership Locations Growth Corporate Tax Market Leadership Industries Clients Results

CORPORATE TAX MARKET LEADERSHIP About Ryan Culture Leadership Locations Growth Corporate Tax Market Leadership Industries Clients Results

BROAD EXPERTISE ACROSS MULTIPLE INDUSTRIES About Ryan Culture Leadership Locations Growth Industries Business Services Construction Financial Services Food Services Government Contractors Healthcare Manufacturing Oil and Gas Retail Telecommunications Transportation Utilities Clients Results We thoroughly understand the industries where our clients operate, as well as the unique tax codes within the jurisdictions where they conduct business. Our success and market penetration in every major industry have resulted in significant savings for our clients. Business Services Construction Financial Services Food Services Government Contractors Healthcare and Pharmaceuticals Manufacturing Oil and Gas Retail Telecommunications Transportation Utilities

WORLD-CLASS ROSTER About Ryan Culture Leadership Locations Growth Industries Clients Client Service Results Ryan is a trusted advisor to many of the world’s best-known, best-run businesses. All client logos used with permission.

PRACTICE AREAS Ryan is a leading global tax services firm. The Firm’s practice includes expertise in every major area of state, local, federal, and international taxation, including the largest indirect and property tax practices in North America and the seventh largest corporate tax practice in the United States. Abandoned and Unclaimed Property Business License Tax Canadian Tax Services Communications Transaction Tax Controversies and Appeals Credits and Incentives Customs and Foreign Trade Federal Income Tax Fraud and Forensic Recovery Fuels and Excise Tax Human Capital Tax Services Insurance Tax International Tax Property Tax Public Affairs Severance Tax State Income and Franchise Tax Tax Account Analysis Tax Compliance Services Tax Credit Services Tax Technology Transaction Tax Value-Added Tax