2. The firm Levant & partners law firm successfully renders a wide range of legal services for clients who have business activity in the Russian Federation and abroad. To perform legal services in Russia and abroad – is the main purpose of L&P practice. According to the rating, published in European Legal 500 (Autumn, 2007 Edition) Levant & partners law firm was added into the group of recommended firms working in the field of TMT and IP (intellectual property, telecommunications and high technologies). Following the results of World IP Survey 2008 conducted by international magazine Managing Intellectual Property Levant & partners law firm is recommended for working in patent prosecution, filing of patents or trade marks and associated work. The 2008 edition of European Legal Experts recognizes Matvey Levant among the experts of the European legal profession. Managing partner of Levant & partners law firm is highly recommended in one of the strongest practice areas of the firm - Intellectual Property.

3. Main principles Individual, tailor-made approach to every client and deep, sophisticated knowledge of specifics of conducting business in different fields is a fundamental basis for successful implementation of each project of the firm. “One-step-shop” principle is available due to partnership with international firms and membership in various international associations. The firm works in close cooperation with the leading law firms in USA, UK, Cyprus, CIS and EU countries, Southern American countries and Asia. Levant & partners law firm is a member of a number of associations: International Network of Independent Law Firms ADVOC, Licensing Executives Society LES, International Trademark Association INTA, International Association for the Protection of Intellectual Property AIPPI, etc.

4. Practice areas Levant & partners law firm successfully renders a wide range of legal services for clients who have business activity in the Russian Federation and abroad. To perform legal services in Russia and abroad – is the main purpose of L&P practice: Corporate Matters Mergers & Acquisitions Foreign Investments Tax Law Intellectual Property Dispute Resolution Real Estate & Land Law Labor Law

5. Corporate Matters Levant & partners accompany the client through all stages of corporative building since the very development of a corporative scheme and provide close control over performance of all necessary processes. The firm provides a wide range of services: Development and building of corporate structure Development of corporate schemes combining strict compliance with all requirements of law with opportunities of tax optimization; Incorporation of elements of the corporate structure both in Russia and abroad; Drafting of all required corporate documentation, including foundation and internal documents of incorporated companies, agreements between business partners. Restructuring of existing business All types of reorganization of the present corporate structure; Legal support of transactions providing acquisition and alienation of a business, shares in a business, distinct companies. Corporate secretary functions Preparation and conveyance of procedures provided for managing bodies of the companies to adopt resolutions; Interaction with regulating authorities, including registration of the securities issuance, mandatory disclosure of information.

6. Mergers and Acquisitions The age of globalization inspires the business to enlarge itself and cross the borders. The partners and the lawyers of the firm are experienced in preparation and support of M&A transactions, including international mergers and acquisitions. Legal Due Diligence; Financial Due Diligence; Tax Due Diligence; Coordination of M&A transactions with antimonopoly bodies of the Russian Federation; Preparation and support of M&A transactions.

7. Foreign Investments When providing international companies with legal advice, Levant and partners law firm acts as a guide of direct foreign investments into Russia. Legal advice provided within the framework of foreign investments may refer to all areas of the firm’s practice. We complete the following tasks: Initial advising to foreign investor Incorporation issues; Licensing of distinct types of activity; State regulation of certain aspects of business. Development of effective model of investing Acquisition of the existing business; Creation of new business structures; Foundation of subsidiaries and representative offices; Foreign staff employment. Legal support of investment projects financing Working out of a project financing scheme, tax optimization of financing; Drafting of all required documentation including contracts and agreements; Assistance in meeting of currency control requirements; Profit repatriation schemes.

8. Tax Law Tax consulting Consultations in implementing of the Russian tax law; Implementing of international tax agreements; Drawing up and filing of personal income tax returns. Tax planning Development of optimum taxation schemes for legal entities and individuals; Analysis of operating optimum taxation schemes for tax risks; International tax planning. Tax disputes Legal analysis of tax service’s acts; Pre-court resolution of tax disputes; Representation of client’s interests in different level of courts; Refund of excess taxes. Tax audit Analysis of tax returns for proper tax computation and tax payment; Analysis of Russian and international transactions for tax risks.

9. Intellectual Property L&P highly qualified patent attorneys with experience gained during more than 30 years activity in the I.P. field render full-service and advice relating to obtaining, maintaining and protection in Russia and in foreign countries of all the types of intellectual property: Preliminary analysis of intended for registration/patenting innovations to determine their patentability potential and the most effective form of protection; Search and analysis of found documents to reveal the prior art level; Drafting and preparing applications and other documents necessary for filing with Russian and, Eurasian and foreign countries Patent Offices; Preparing and filing international and regional applications; Competent proceeding at all the steps of the Patent Office examination process: commenting on examiners' inquiries, preparing reasoned responses etc.; Maintaining of granted rights (patents, registration certificates); Preparing and registration of documents on assigning/ licensing of I.P. rights with patent offices; Representing Client's interests in case of contesting of the Patent Office decisions, preparing oppositions/responses to opposition, written requests to the appeal institutes, participation in oral hearings etc; Representing of Client's interests in case of violation of I.P. rights( patents, trade mark registration etc) in arbitration institutes, preparing written opinions and requests, participation in oral hearings etc; Preparing expert opinions on whether the fact of patent /registration violation takes place, on identity, similarity, protectability of trade marks etc.

10. Dispute Resolution Levant and partners law firm represents the clients on all stages of dispute resolution, starting from out of court stage to the extent of court procedures of all instances. Our practice is based upon dispute resolution implementing the procedures of state commercial courts and arbitration. The firm also represents the clients in courts of foreign jurisdictions. Legal representation in state courts and commercial arbitration Provision of the complaint procedure; Development of a legal view, estimation of perspectives of cases; Drafting of service documents; Representation of the client in courts of all instances; Representation of the client in international commercial arbitration (ICAC, LCIA). Enforcement of judicial awards Reception of orders of procedure to enforce a judicial award; Interaction with court enforcement officers; Assistance in enforcement on the Russian territory of awards made in foreign jurisdictions.

11. Real Estate & Land Law The specific feature of business related to real estate in Russia is significant role of local legislation and municipal acts and bills in regulation of the real estate relations. In this respect practice of completion of similar tasks may seriously vary from region to region. Penetrative understanding of these specifics allows our lawyers to provide the clients with the services in all aspects of real estate and related transactions in Russia. Expert evaluation of real estate projects Due Diligence of real estate and land plots including examination of chain of title transfers, validity of privatization; Determination of risks connected with acquirement of title on real estate; Investment contract examination. Structuring of transactions Development of effective structure of real estate acquisition and alienation transactions; Drafting of agreements, contracts and other documents required for the real estate title transfer. Legal support of formalization of title on the real estate and the respective transactions Change of assignment of land use; Privatization of real estate; Drafting and obtaining of approval documentation required.

12. Labor Law Due to rapid development of labor market in Russia, increase of employees’ general law knowledge and permanent perfecting of migration and foreign citizen employment legislation, labor law issues are finally recognized as matters of competent lawyers rather than of human resources managers. L&P labor law practice is directed on individuals and companies realizing high costs and adverse effect of mistakes and lack of professional approach to labor relations formalization. Development of labor relations system Audit of labor documentation quality; Record keeping and management; Drafting of a complete set of labor documentation; Consulting in labor law matters. Support of foreign employees and their employers Obtaining of permits to attract and use foreign employees for Russian companies; Obtaining of personal work permits for foreign citizens to be employed in the Russian Federation; Accreditation of staff of foreign companies’ representative and branch offices. Labor Disputes Out of court settlement of labor disputes; Court representation upon disputes arising from labor relations.

13. Contacts Moscow 107140 Russia, 11a V. Krasnoselskaya str., building 3 Krasnoselskaya metro station Phone/fax: +7 (495) 740 03 73 Web-site: www.levantlegal.comwww.levantlegal.com E-mail: info@levantlegal.cominfo@levantlegal.com