1. Wells Fargo Equipment Finance, Inc. Roderick Hart January 14 – 16, 2011 Confidential – For Discussion & General Information Purposes Only

2. Practice Management Solution Conference and Expo 22 Wells Fargo Equipment Finance, Inc. Wells Fargo Equipment Finance, Inc. has the expertise, products and services to develop a financing solution customized for your business 1 Based on data from the 2010 Monitor 100 survey, a leading publication in the equipment finance industry, and is based on the combined portfolios of Wells Fargo Equipment Finance and Wachovia Equipment Finance 2Equipment financing services are provided in Canada by Wells Fargo Equipment Finance Company. Wells Fargo Equipment Finance Company is associated with Wells Fargo & Company, a company that is not regulated as a financial institution, a bank or holding company or an insurance company in Canada. Leading provider of equipment finance solutions  2 nd largest bank-affiliated equipment finance provider in the United States¹  Over 44,000 active customers and 750+ team members  Coverage in all 50 states and Canada 2  Industry financing specialists devoted to Healthcare, Construction, Energy, Commercial and Specialty Vehicles, Marine, Rail and Aircraft Full spectrum of financing options  Creative, customized loan and lease solutions from small to larger, highly structured transactions  Seasoned Capital Markets team with the capability to syndicate transactions in the marketplace, providing additional access to capital

3. Practice Management Solution Conference and Expo 3 Market share Source: 2010 Monitor Survey

4. Practice Management Solution Conference and Expo 4 We can finance long-lived, essential-use equipment including, but not limited to, the following categories: Industries and equipment

5. Practice Management Solution Conference and Expo 5 Healthcare Financial Services Our healthcare specialists have the financial expertise and healthcare industry knowledge to customize a financing solution that fits your unique situation  Serve clients such as physician groups, hospitals, health systems, oncology facilities, imaging, and surgery centers  Dedicated and experienced staff with healthcare equipment finance expertise  Sophisticated products, competitive structures and pricing  Provide financing for new technology including Electronic Health Records (EHR), single asset acquisitions, tenant improvements and complex expansions  Seasoned Capital Markets team with the capability to syndicate transactions, providing additional access to capital  Offer a complete range of loan and lease financing solutions  On or off-balance sheet options  Transaction sizes range from $500,000 to $25 million+  Terms range from 18 to 84 months, depending upon equipment type  Finance up to 100% of equipment cost and leasehold improvements  Fixed and floating rates available  Can include rate locks and step-up monthly payment structures  Pro-rata guaranty or corporate guaranties  Customized vendor programs Transaction characteristics Healthcare Financial Services

6. Practice Management Solution Conference and Expo Comprehensive expertise with numerous asset types Radiation Therapy Diagnostic Imaging Surgery and Dialysis equipment Lab/Clinical Diagnostics Software, Information Technology Electronic Health Record (EHR) Electronic Medical Record (EMR) Automated Pharmaceutical Medication Delivery PACS Surgical Systems Typical Assets Our industry specialists have deep expertise in financing numerous types of medical equipment 6

7. Practice Management Solution Conference and Expo 7 We offer a wide variety of financing solutions to meet the unique needs of our clients. Specialized Products & Roles  Vendor financing programs  Total Money Program (working capital line of credit)  Inventory lines  Syndication capabilities  Pricing and structuring expertise Primary Client Benefits  Lessee receives lower rental payments through Lessor’s efficient tax ownership True Tax Products  FMV Lease  TRAC/Split TRAC  First Amendment Lease Description  Typically off-balance sheet financings for Lessee  WFEFI has ownership from a tax standpoint  Tax lease products may offer fair market value, early buy-out or end-of-term purchase options for client flexibility Nothing contained herein should be considered tax or accounting advice. Primary Client Benefits  Lessee/Borrower retains tax benefits associated with ownership of the equipment  Potential for higher advance rates and customized asset amortizations compared to traditional bank loans Loan / Finance Lease Products  Secured Loan  Lease Purchase Agreement / $1 Buy Out / Finance Lease  Synthetic Lease (Non-Tax Operating lease) Description  Generally on-balance sheet for Borrower / Lessee  Title remains with customer  Synthetic Lease hybrid structure is off- balance sheet for Lessee while allowing Lessee to retain tax ownership Product solutions

8. Practice Management Solution Conference and Expo 8 Vendor programs  Develop a full range of customized finance programs to help manufacturers and distributors enhance sales opportunities  We provide service appropriate solutions to a broad range of vendor needs from referral-only programs with annual program fundings of less than $10MM to well established captives with annual funding needs in excess of $200MM  Offer vendor programs that allow you to choose the level of your company’s involvement in your customers’ transactions  Vendor refers customers to Wells Fargo Equipment Finance, Inc.  We provide a wide range of loan and lease options, including structuring the transaction to simplify your customers’ documentation, funding, billing and collecting needs  Field sales support when needed Referral Private label  Wells Fargo Equipment Finance can either discount payment streams or purchase entire leases including equipment  We also purchase portfolios of leases and secured loans  Structures to meet vendor’s sales treatment and balance sheet considerations Variety of structures  Documentation and /or billing are offered in the vendor’s name  Vendor may invoice the lease payments and Wells Fargo Equipment Finance functions as the back office, which may include billing and collecting  Wells Fargo’s servicing may be non-notification to customers  Field sales support when needed Examples of Vendor programs:

9. Practice Management Solution Conference and Expo Benefits of customized vendor program Increases equipment sales Provides liquidity Transfers credit risk and cost of servicing Protects installed customer base (footprint) One-stop shopping for customers Margin protection Customized Vendor program Potential referral fee income 9

10. Practice Management Solution Conference and Expo Bonus depreciation  President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Relief Act)  The 2010 Tax Relief Act allows companies to depreciate in the first year, 100 percent of the cost of qualified equipment bought and placed in service in the calendar year 2011. For qualified equipment placed in service in calendar year 2012, the available “bonus depreciation” will be 50 percent  There may be exceptions to the "placed in service" requirement for certain aircraft or other equipment with long production periods  Applies to purchases of tangible personal property with a MACRS recovery period of 20 years or less  New equipment only 10  Construction  Trucks  Trailers  Agricultural  Manufacturing  Medical  Office and technology  Printing presses Many types of equipment may qualify: Now may be the time to purchase new equipment and take advantage of the 100 percent first year deduction

11. Practice Management Solution Conference and Expo 11 Roderick W. Hart II Territory Manager Laurel, MD roderick.hart@wellsfargo.com (301) 787-8692 Contacts

12. Practice Management Solution Conference and Expo 12