1. Rootberg Business Services, Inc.

2. Local Firms vs. National Firms  Diversity of experience (not pigeon-holed).  Direct contact with partners and upper management.  Immediate client contact and responsibility.  Relaxed environment. Local Firm Advantages  Ability to advance more rapidly due to personal recognition. National Firm Advantages  National name recognition.  Departmental/Geographical mobility.  Opportunity to specialize in certain industries.  Nationwide training and career development.  Competitive compensation and more comprehensive benefits.

3. IRS Relations Audit* Compilation* Review* Retirement Plan Compliance Attestation* Business Reporting Individual Tax Consulting and Return Preparation Business Tax Consulting and Return Preparation Business Client Accounting Staff Member Litigation Support Business and Management Consulting 1120, 1120S, 1065 Strategic Tax Planning 1040 - Individual1041 - Trust Estate Planning * All attestation work is performed by Philip Rootberg & Company, LLP. An Independent Accounting Firm

4. 1040 - Individual Return 1120S - Client’s Business 1065 - Client’s Real Estate Tax & Estate Planning 5500 - Pension Plans 706 - Client’s Estate 1041 - Client’s Children’s Trust Individual Client Tax Staff Member

5. Integrated Accounting Systems Implementation Workgroup Productivity Systems Consulting End-user Training Seminars Technology Planning eCommerce eBusiness Solutions Website Design and Administration Network Design & Implementation Business Client Business Technology Staff Member Professional Certification (MCSE, CNE, MCP, MCSD) Continuing Education

6. Become a Relationship Manager CLIENT Benefits Design and Administration Human Resource Services Information Technology Services Valuation Services Specialty Insurance Products and Services Payroll Services Worker’s Compensation Administration Services Client Resources Tax Services Accounting Systems, Advisory Services