Mergers & Acquisitions, Employment, Corporate & Commercial, Insolvency

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1 DR. THOMAS RIHM Thouvenin Rechtsanwälte Klausstrasse Zurich Switzerland Phone: Fax: Areas of Practice Mergers & Acquisitions, Employment, Corporate & Commercial, Insolvency Expertise and Recent Experience Thomas Rihm has been a partner with Thouvenin Rechtsanwälte since For more than 20 years, Thomas has practised as an international business lawyer in Switzerland and thereby advised numerous foreign companies and their owners with their investments in Switze r- land. Over the last years, Thomas as a recognized human law practitioner has built up a co n- siderable and comprehensive consulting practise for board and other high ranking management members. He is currently member of the creditors' committee in one of Switzerland's biggest insolvencies and regularly litigates before state and arbitral courts. Professional Experience Since 2006 Partner Thouvenin Rechtsanwälte Partner, Bill Isenegger & Ackermann, Zurich Pestalozzi Lachenal & Patry, Attorneys-at-law, Zurich 1995 Certified Public Accountant, New York Wenger Plattner, Attorneys-at-law, Basle 1992 Gibbons Del Deo Dolan Griffinger & Vecchione, Attorneys-at-law, New Jersey (tax department) 1991 KPMG Peat Marwick, Certified Public Accountants, New York (tax department) 1990 Hoffmann-La Roche AG, Basel (legal department)

2 Legal Education / Bar Admission 1995 Certified Public Accountant, New York 1990 University of Basel, J.D. (Dr. iur.) 1988 Admitted to the Bar 1986 University of Basel, Master of Law (lic. iur.) Memberships in Professional Associations Swiss, Zurich and Basel Bar Association European Employment Lawyers Association xbhr - The Global Forum for Cross-Border Human Resource Experts British-Swiss Chamber of Commerce DRI - The Voice of the Defense Bar Languages German and English Selected Publications Articles and Monographs: Newsletter, Global Employment Law, Berwin Leighton Paisner, New Social Plan requirements, Autumn 2013 ArbR 2012, Verstärkter Schutz des Whistleblowing in der Schweiz, September 2013 NZZ, Automatischer Informationsaustausch eine vorläufig unausgegorenes Konzept, June 2013 ILO International Law Office, Supreme Court denies share based banker's bonus, April 24, 2013 Newsletter, Global Employment Law, Berwin Leighton Paisner, Improved whistleblower protection, Spring 2013 ILO International Law Office, Extended opening hours for convenience shops in petrol stations, March 03, 2013 ILO International Law Office, State Secretariat for Economic Affairs holds hearings on mandatory time recording, December 05, 2012 ILO International Law Office, Supreme court extends consideration period of firing high-ranking bank managers, November 21, 2012 ILO International Law Office, Treaty on application of Swiss employment laws to EuroAirport concluded, July 07, 2012 Interview with Businesslawfirms.ch; Bankengründung in der Schweiz, July 2012

3 ILO International Law Office, Supreme Court confirm limited protection against dismissal of union leaders, May ILO International Law Office, New collective bargaining agreement for staff leasing, February 08, 2012 ILO International Law Office, Do transfer of business rules apply to composition agreements?, October 26, 2011 ILO International Law Office, Zurich Supreme Court rules strike action illegal, July 13, 2011 Interview with Persorama; Affären beschleunigen Schweizer Whistleblower-Gesetzesentwurf in Reichweite, March 2011 Persorama, Affären beschleunigen Arbeitsrechtsrevision, Januar 2011 ILO International Law Office, New Civil Procedural Code to affect employment disputes hearings, December 15, 2010 ILO International Law Office, Extended protection against unfair dismissal proposed, November 03, 2010 ILO International Law Office, Federal short-term remuneration scheme extended from 18 to 24 months, March 17, 2010; ILO International Law Office, FINMA Draft Circular on Remuneration for Banks and Insurance Companies Criticized, November 4, 2009 SJZ, Zivilprozessuale Aspekte von Aktionärbindungsverträgen, October 2009; ILO International Law Office, Supreme Court Rules in Favour of Diplomatic Domestic Servants, October 2009 ILO International Law Office, New Compensation Regulations Issued for Swiss Banks and Insurance Companies, August 2009 Verband der Auslandsbanken in der Schweiz, Bank Establishment in Switzerland, July 2009 ILO International Law Office, Improved Protection for Whistleblowers, October, 2008 ILO International Law Office, Federal Guidelines for Expert Opinions in Wage Discrimination Cases, October 2008 WEKA Publications, Management Dossier, Accounting Techniques Each Board Member Should Know, October 2008 IBA Legal Practice Division Newsletter, New international data transfer rules for Switzerland: business friendly by respecting employees' privacy rights, September 2008 ILO International Law Office, New Collective Labour Agreement for Temporary Workers, July, 2008 ILO International Law Office, Impact of Amended Lugano Convention on Employment Matters, June, 2008

4 ILO International Law Office, Cross-Border HR Data Transfer Rules Revised, May 2008 Chamber Publication of Swiss-German Chamber of Commerce; Buying a Swiss Business; an overview, May 2008 IFLR International Financial Law Review, Forex Traders, March 2008 Persorama, How to Handle Immediate Staff Dismissals, Spring 2008 IFLR International Financial Law Review, New SPV for Private Equity Investors in Switzerland, 2007 IFLR International Financial Law Review, New Life for GmbH, February 2007 FLR International Financial Law Review, The ins and outs of Swiss M&A, August 2006 IFLR International Financial Law Review, Private Capital Gains, August 2006 Persorama, Restrictive Covenant in Employment Contracts is Tailor-Made Work, December 2005 Chamber Publication of Swiss-German Chamber of Commerce; Competition Law Aspects of Distributorship Agreements, October 2005 Digma, as business risk, September 2005 Persorama, Garden Leave for Managers - from Exemption To The Rule, December 2004, Zurich Neue Zürcher Zeitung, Corporate Governance in Sports Clubs, May 2004 Tax Planning International Mergers & Acquisitions, Bureau of National Affairs: Going Private in Switzerland, August 2003, Washington Company Law in Europe, Butterworths / LexisNexis, Corporate Law, London, July 2003 Neue Zürcher Zeitung, Whistleblowing, June 2003 Finanz und Wirtschaft, Immediate Release of Higher Management, April 2003 Tax Planning International Mergers & Acquisitions, Bureau of National Affairs: Swiss Aspects of M&A Share Transactions, April 2002, Washington Persorama, Employment Law Aspects of Employee Participation Programs, Nr , in Zurich International Company and Commercial Law Review, Swiss Aspects of M&A Share Transactions, Volume 12, Issue 9, 2001, with Sweet and Maxwell in London International Company and Commercial Law Review, Investing in Switzerland - Some Avoidable Pitfalls, Volume 12, 2001, with Sweet and Maxwell in London

5 Finanz und Wirtschaft, Employment Law Aspects of Restructurings, October 2001, in Zurich Finanz und Wirtschaft, Employee Participation: A Free Zone Regarding Employment Laws?, May 2001, in Zurich Finanz und Wirtschaft, Acquisition of Swiss Business: A Demanding Enterprise, March 2001 Finanz und Wirtschaft, Privatautonomie erlaubt Tracking Stocks, October/November 2000 Schweizerische Juristenzeitung, Evidence in Litigation, 96 (2000) Nr. 21 Persorama, Be Ready with your Social Plan, July 2000, in Zurich Business Law Guide to Switzerland, CCH Europe, "Accounting and Auditing", "Taxation" and "Social Insurance and Employee Pension Plans", 8/1997 New Income Taxation of Individuals and Business in Switzerland; in: Recht der Internationalen Wirtschaft 9/1993 The New U.S.-Transfer Pricing Regulations under Sec. 482 IRC; in: Schweizerischer Treuhänder 4/1993 Tax Planning Opportunities Regarding Transfer Pricing in the U.S.; in: Schweizerischer Treuhänder 2/1993 und in: Recht der Internationalen Wirtschaft 12/1992 Subordinated Loans, Volume 108 of the Swiss Fiduciary Chamber Series New Transfer Pricing Regulations in Sight; in: Schweizerischer Treuhänder 10/1992 New Section 482 IRC Regulations in CDDGV Client Tax Letter, 7/1992 New Disclosure and Record Keeping Requirements in the U.S.; in: Newsletters: Schweizerischer Treuhänder 9/1991 Thomas regularly publishes Thouvenin's IP and Competition Law Newsletter which provides periodic alerts to new developments in Swiss IP and competition law as well as practice tips. The newsletters can be accessed in the publications section at