LEE S. BLOOM, CFA 1159 Wilmette Avenue, Suite 240 Wilmette, IL Office: Mobile: PROFESSIONAL EXPERIENCE

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1 LEE S. BLOOM, CFA 1159 Wilmette Avenue, Suite 240 Wilmette, IL Office: Mobile: PROFESSIONAL EXPERIENCE ALDINE ADVISORS Mr. Bloom founded Aldine Advisors in Aldine Advisors is a professional services firm providing financial decision support to privately held and small-cap publicly traded companies. These services include: 1. Employee Stock Ownership (ESOP) planning, structuring, and valuation. 2. Assisting companies in financial transition: Ownership change, recapitalization, dividend review, and capital structure objectives. 3. Providing limited investment banking services: Assisting in identifying buyers for a company, negotiating transaction terms, and assisting with identifying potential sources of capital. COGNIENT GROUP The Cognient Group is a collaboration of experienced professionals delivering world class financial, operational, investment and transaction advisory services to middle market businesses and investors. Mr. Bloom served as an advisor to Cognient, providing consultative services to the firm s clients on such issues as ESOP formation and structure, corporate governance, business valuation, and ownership transition. DUFF & PHELPS, LLC Mr. Bloom worked at Duff & Phelps for over 22 years, primarily in the firm s Financial Advisory practice. From mid-2002 through 2005, Mr. Bloom headed up the firm s Financial Advisory Practice in the Chicago office with responsibility for over sixty professionals and staff members in the practice. From 1990 to 2005, Mr. Bloom was also responsible for overseeing the firm s information technology (IT) and information services (IS) departments. From 1993 through 1996, Mr. Bloom supervised the Chicago office Analyst staff. While at Duff & Phelps, Mr. Bloom was professionally involved in all aspects of Duff & Phelps financial advisory practice, including ERISA, valuation, and fairness opinion engagements. He advised clients on debt and equity financings, employee stock

2 Page 2 ownership leveraged buyout transactions, merger/acquisition analyses, venture capital projects, and capital structure and dividend policy. Typical assignments included structuring ESOP transactions, advising ERISA trustees on financial considerations in complex transactions, and serving as financial advisor to Boards of Directors in changeof-control transactions. Mr. Bloom also served as a senior member of the firm s Fairness Opinions review committee. Mr. Bloom has also served as an expert witness in valuation related matters. A list of his testimony experience is included below. Before joining the Financial Advisory practice, Mr. Bloom was an Equity Research Analyst in Duff & Phelps Technology Research group. Mr. Bloom was responsible for in-depth, fundamental analysis of New York Stock Exchange companies participating in the consumer technology, diversified technology and electrical equipment industries. In this role, he advised institutional investors, brokerage houses and other clients regarding stock selection; and provided fixed income analysis for Duff & Phelps credit ratings service. Board Memberships Best Travel & Tours Inc. ( Director since January, Provider of corporate travel services and leisure travel arrangements. An employee owned company. First Empire Holding Corp. ( Director since November, Through First Empire Securities, a fixed income broker serving primarily Credit Unions and other depository institutions. Xtek Corporation ( Director since April, Manufacturer of custom machined and heat-treated parts, component assemblies and lifting equipment for heavyduty industrial applications. An employee owned company. Not for Profit Akiba-Schechter Jewish Day School ( Director since Treasurer since Chair of the Finance Committee. Located in the Hyde Park community of Chicago, Akiba-Schechter provides pre-school, kindergarten and elementary education (grades 1 through 8). Past Board Service Blue Heron Paper Company: Director from September, 2006 through Manufacturer of newsprint and specialty papers. An employee owned company. Began liquidation proceedings in 2011.

3 Page 3 PDG Corporation/Valin Corporation ( Director from January, 2008 through January 2012; Audit Committee Chair. Distributor of precision fluid control products. An employee owned company. Recology Inc. (formerly Norcal Waste Systems Inc.) ( Director from December, 2007 to April, 2013; Compensation Committee chair. Provider of waste disposal services to the City of San Francisco, and communities in northern California, Oregon and Washington. An employee owned company. EDUCATION WASHINGTON UNIVERSITY IN ST. LOUIS JOHN M. OLIN SCHOOL OF BUSINESS Mr. Bloom received his MBA degree in 1983 with concentrations in Finance and Accounting and his BSBA degree in 1982 with a major in Accounting. He was awarded the John Wayne Latchum prize for Academic Excellence in his graduate studies. PROFESSIONAL DESIGNATIONS AND AFFILIATIONS The ESOP Association: Mr. Bloom is a past Chair of the Valuation Advisory Committee (2005 and 2006). Mr. Bloom has served on the Valuation Advisory Committee since National Association of Corporate Directors: Member since Governance Fellowship received in ISS Accredited Directors Education Program: Mr. Bloom has completed two of the certification qualifying sessions titled: Directors College and Following the Money. These sessions were presented by Washington University in St. Louis (2005). CFA Institute: Holder of Chartered Financial Analyst designation since National Association of Securities Dealers, Inc.: Registered Agent (Series 7 and 63). Registration allowed to lapse. Investment Analyst Society of Chicago: Member since Business Valuation Association of Chicago: Member since 1989.

4 Page 4 SPEECHES Mr. Bloom is a frequent speaker on valuation issues, in particular on topics related to ESOPs. The following is a sample of Mr. Bloom s speaking topics: Key ESOP Value Drivers, with Arlene Ashcraft (Columbia Fianancial); November 2013; The ESOP Association Technical Conference. Interaction Between ESOP Trustees and Board of Directors, with Ben F. Wells (Dinsmore & Shohl), and Scot Storjohann (Bankers Trust Company of South Dakota); May 9, 2013; The ESOP Association Annual Conference. Five Other Uses for Your Valuation Report, with Julie Williams (J.P. Morgan Chase); September, 2012; Midwest Chapter Conference of the ESOP Association. Interaction Between ESOP Trutees and Board of Directors, with Stephen D. Smith (Krieg DeVault), and Marilyn Marchetti (First Bankers Trust Services); May 10, 2012; The ESOP Association Annual Conference. Board of Directors of ESOP Companies, with Jude Carluccio (Kieg DeVault); November 3, 2011; The ESOP Association Technical Conference. Looking Through the Keyhole of the Board Room Door, with Steven R. Fischer, and Ronald J. Gilbert; May 13, 2011; The ESOP Association Annual Conference. Translating Stock Valuation with David Fitz-Gerald (Carris Reels); November 4, 2010; The ESOP Association Conference. Best Practices in Governance by ESOP Companies, with Peter Paquette (Tarndale LLC); May 13, 2010; The ESOP Association Annual Meeting. Majority ESOPs: Contributions, Repurchase Obligations and Distribution Rules, copresented with Judith Kornfeld (ESOP Economics) February 2010 ESOP Association Conference on Minority and Majority ESOPs. Impact of Financing Alternatives to the Future Value of the ESOP, co-presented at the 2009 ESOP Conference of the ESOP Association. Critical Issues for ESOP Company Boards, co-presented at the 2009 NCEO/Beyster Institute Employee Ownership Conference in Portland, OR. Board of Directors: Composition and Roles, co-presented at the November 2008 ESOP Conference of the ESOP Association.

5 Page 5 Using Dividends to Maximize Shareholder Value, co-presented at the November 2006 ESOP Conference of the ESOP Association. How do Repurchase Obligations Affect Share Value, co-presented at the September 2006 Repurchase Obligation Seminar of the ESOP Association. S Corporation Valuation Issues, co-presented at the February 2006 S Corporation Conference of The ESOP Association. Advanced Valuation Topics, panelist at the May 2005 Annual Conference of The ESOP Association and the November 2003 Two Day Deal Conference of The ESOP Association. Valuing Synthetic Equity, co-presented at the November 2004 Two Day Deal Conference of The ESOP Association and the May 2004 Annual Conference of The ESOP Association. Valuation and Fiduciary Issues, co-presented at the 2003 S Corporation Conference of The ESOP Association. S Corporation ESOP Valuation Issues, co-presented at the February 2000 S Corporation Conference of The ESOP Association. PUBLICATIONS Valuing Synthetic Equity White Paper, DRAFT, written with Peter Abrahamson, Deloitte Financial Advisory Services LLP, submitted for review to The ESOP Association Valuation Advisory Committee. Pricing Mechanisms for Buy/Sell Agreements, Valuation Insights Quarterly, Spring Attracting Minority Investment: Providing Organizational Constraints through Security Design, Valuation Insights Quarterly, Winter Finding Value Amidst the Rubble, Valuation Insights Quarterly, Winter, Coauthored with Jay Dembsky. Selling to Employees The Divestiture Strategy of the 1990s, Credit Decisions, November 13, Co-authored with Elyse Bluth. High Technology Convertible Bonds, Credit Decisions, April, 1985.

6 Page 6 EXPERT WITNESS TESTIMONY AND DEPOSITIONS Raymond Hans et al. vs. Gary D. Tharaldson et al. ( ) United States District Court for the District of North Dakota, Southeast Division (deposition and testimony for Daubert Hearing). This case is pending. Bonnie Fish et al. vs. Greatbanc Trust Company et al. (2011) United States District Court for the Northern District of Illinois. This case is pending. USCC Distribution Co., LLC v. Western Maryland Wireless Connection, Inc. et. al. under the American Arbitration Association (arbitration testimony only) Carmen J. Giorno vs. Ambitech Engineering Corporation, (2004) in the Circuit Court of Cook County, Illinois County Department-Chancery Division (deposition only) Marilyn Cain, et al. vs. Health Trust, Inc. et al., (2002) in the United States District Court, for the Eastern District of Texas, Marshall Division (deposition only) Roberts, et al. v. Taussig, et al., (2000) in the United States District Court, Northern District of Ohio, Eastern Division (deposition and trial testimony) The Marriage of Valerie Vance (Petitioner) and William Vance (Respondent), (1999) in the Circuit Court of The Nineteenth Judicial Circuit, Lake County, Illinois (deposition and trial testimony) Nancy Scott Kidd Payne et al vs. The Trust Company of Louisiana and Heritage Financial Corporation Employee Stock Ownership Plan, (1995) in the U.S. District Court for the Western District of Louisiana (deposition only) Bernice S. Nugent et al v. Capital Bank & Trust Company et al, (1993) in the U.S. District Court for the Middle District of Louisiana (deposition only)

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