1. 1 Marceau Avocats Attorneys at Law Members of the Paris Bar 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65

2. 2 Main Areas of Expertise Tax Law Coporate Law Bankruptcy Law Labor Law Commercial Law Intellectual Property Law Distribution and Non competition Expertise and Litigation 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65

3. 3 Tax Law Partner in charge: Maître Yves SEVESTRE Main Practice Areas: - French Tax issues:  Tax and legal reorganizations  Provide tax assistance and procedures in case of tax audits  Review tax situation in cases of financial, accounting and legal audits 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: y.sevestre@marceau-avocats..com

4. 4 Tax Law - International tax issues:  Determine the tax residence of foreign companies and/or their executives;  Assist foreign groups in setting up in France;  Advise on tax opportunities in business tax for companies; - Real estate law and tax planning:  Real estate law; VAT tax issues;  Capital gains, taxation for individuals, financial professionals and companies;  Examination of tax optimization plans;  Wealth tax; Family property transactions; Partnership with Nexia International Network (Accounting and Law firms in more than 144 countries, cf. www.nexia.com) 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: y.sevestre@marceau-avocats..com

5. 5 Corporate Law Partner in charge: Maître Yves SEXER Main Practice Areas:  Mergers and Acquisitions  IPO Capital Market and securities  LBO Venture Capital & Private Equity  Incorporation, Day to Day Corporate practice  Stock option plans, Compensation for Managers and Directors 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax:33 ( )01.40.70.09.65 mail: y.sexer@marceau-avocats.com

6. 6 Corporate Law - Business transaction:  Acquisition and sales of business  Commercial agreements - Insolvency, bankruptcy and related litigation  Reorganization and restructuring  Corporate Litigation  Creditors rights - I.P. Contracts, Internet & Computer Law 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax:33 (0)1.40.70.09.65 mail: y.sexer@marceau-avocats.com

7. 7 Labor & Commercial Law Partner in charge: Maître Isabelle RAOUL-DUVAL Main Practice Areas: - Labor Law:  Labor regulations,  Employment agreements,  Dismissals,  Profit sharing agreements,  Collective bargaining agreements,  Relationships with staff representatives 71, Avenue Marceau 75116 Paris Tel: 33(0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: ird@marceau-avocats.com

8. 8 Labor & Commercial Law - Social securing issues:  Unemployment,  Retirement - Settlement negotiation and litigation; - Commercial litigation and Expertise:  Import - export transaction,  Regulatory compliances,  Business disputes,  Product liability 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: ird@marceau-avocats.com

9. 9 Intellectual Property & Technology Partner in charge: Maître Christophe FIHUE Main practice areas: - Distribution Rights:  Drafting of commercial agreements (distribution, independent agents…)  Franchising; 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: c.fihue@marceau-avoctas.com

10. 10 Intellectual Property & Technology - Unfair Competition - Trademarks & Domain Names, Internet - Reaserch and Development - Information & New Media - Intellectual Property Disputes Partnership with Trademarks registration firms (trademarks, patents, models) 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65 mail: c.fihue@marceau-avoctas.com

11. 11 The Team Yves Sevestre: Admitted at the Bar Office since 1992 Education:Master in Law and Pre-doctorale in Real Estate Law Professional Background: A.C.A.; KPMG Languages:English Yves Sexer: Admitted at the Paris Bar since 1989 Education: DESS de Droit des Affaires et Fiscalité (Paris II); Former Teacher Assistant at the Law University of Paris II (banking law and bankruptcy proceedings) Professional Background: Gide Loyrette Nouel (1989/1994);Willkie Farr and Gallagher (1995/1996), Weil&Sexer (1996-2006) Languages: English Isabelle Raoul-Duval: Admitted at the Paris Bar since 1983 Education: DESS de Droit des Affaires (Paris V) Professional background: Gide Loyrette Nouel (1984/1990), Foucault- Tchekoff-Pochet (1990-1996), Lepek Raoul-Duval Tricot (1996/2006), Law teacher at Francis Lefèbvre formation (1985/1986) Languages: English, Italian Christophe Fihue : Admitted at the Paris Bar since 1994 Education: DEA Droit économique interne et communautaire (Mont Saint Aignan) Professionnal Background: FIDAL (1990/2003), PDGB (2003/2006), Former Teacher Assistant at the Law University of Paris X Languages: English 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65

12. 12 The Team Stanislas Lheritier: Admitted at the Paris Bar since 2001 Education:: DEA de Droit Comparé (Paris II) Languages: English Germain Auger: Admitted at the Paris Bar since 2004 Education:: DESS de Droit des Affaires, DJCE (Rennes) Languages: English Clémentine Anfray: Admitted at the Paris Bar since 2001 Education::DESS Ingénierie juridique et financière (Rennes) Languages::English Karine Abed-Dominique: Admitted at the Paris Bar since 1999 Education:DESS Fiscalité appliquée (Paris V), Specialized Master Ingénierie Financière et Fiscale (ESCP-EAP) Languages: English 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65

13. 13 The Team Nabila Bouzerzour: Admitted at the Paris Bar since 2005 Education: DEA Contentieux du Commerce International et Européen (Paris X), DESS Droit des Affaires et Fiscalité (Paris VIII), LLM International Business Law ( Queen Mary College London) Languages::English, Spanish Carole Gaudicheau: Education:: DEA de droit Privé Fondamental, DJCE (Poitiers) Languages:: English Gabrielle Goudot: Education: DESS de Droit Processuel (Paris XI) Languages: English, Spanish 71, Avenue Marceau 75116 Paris Tel: 33 (0)1.70.80.98.80 - Fax: 33 (0)1.40.70.09.65