1. Expense Reduction Analysts

2. History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List Expense Reduction Analysts (ERA) was founded in the UK in 1992. Today we are the world’s leading cost management consulting firm, represented in more than 30 countries with over 800 partners globally. Corporate Support Centers USASan Diego EuropeParis AustraliaSydney Latin AmericaMontevideo GermanyCologne

3. ERA Mission History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List We serve our clients under a ‘no risk’ arrangement whereby ERA will improve client profitability by:  Achieving cost savings  Increasing value on business expenses  Without any reduction in quality and service. We are independent of suppliers and act only for our clients.

4. ERA’s Value Proposition History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List We provide companies with a vital business service dedicated to the effective reduction and management of costs ERA consultants do not work on hourly/daily rates or on project- based fees ERA offers to undertake cost-reduction services with payment based on actual savings realized by our clients No risk to client No client savings means no ERA fees Clients pay only on actual savings ERA consultants bill 50% of actual savings for 24 months

5. Top 12 Cost Categories History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List Shipping & Freight Courier Utilities Payroll Processing Packaging Merchant Card Fees Office Supplies Janitorial Insurance Telecommunications Printing Waste

6. What are the results? History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List Global Performance Over 15,000 projects successfully executed in 19 years An average cost savings of 19.7%

7. Our Selection Criteria Self Employable – emotional makeup and financial resources People and relationship skills – particularly at senior management levels Appropriate background experience for client recruitment and/or client services Willingness to follow a proven business system Willingness to be part of a team of executive management professionals History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List

8. ERA Consultant Partner Profiles Client Acquisition Background in sales and business development Communication and relationship management skills Client Fulfillment Analytical and project management skills Good with numbers and analytical tools Cost Category Specialists Background in specific categories Or all of the above History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List

9. A Few of Our Great People History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List Phil Gross – CFO, AOL Jeanne Canteen – VP, Verizon Richard Halpern – Partner, Bearing Point Steve Cattron – President, Missouri Gas & Electric Anil Nanda – CFO, Unilever Art Buckman - Director of Business Dev., Cendant Corporation Peter Diamond – Partner, Korn Ferry David Finkel – CEO, Advertising Jim Schmitt – Partner, McGladrey Pullen John Heiden – Project Manager, IBM

10. Why We’re Good at What we Do! Data – We have the data We focus on cost management - it’s all we do! We continually monitor price and service benchmarks We develop and maintain strong supplier relationships We implement proven strategies and processes Our network of consultants share skills and information We develop cost category and industry specialists Our dedicated resources achieve rapid results Our proprietary cost management software facilitates decision- making, particularly on complex projects History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List

11. ERA Consultant Partner Benefits History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List Professional: High revenue potential (not linked to hours worked) Build a saleable asset Use your past/current skill sets and contacts Lifestyle: Home Office based business (or a small office if preferred) Control of professional life Little or no overnight travel Business operates during normal business hours Provides for a good work-life balance Work with high-level professionals (clients & colleagues) Avoid politics and corporate “overhead” Involve capable family-members Perform a service one can be proud of

12. History Cost Categories ERA Results Selection Criteria Mission Value Proposition Profiles ERA Process ERA Benefits Client List A Few Of Our Clients!

13. Thank You for Your Time!