JOEL M. ROSENTHAL, C.P.A., CVA



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JOEL M. ROSENTHAL, C.P.A., CVA JOEL M. ROSENTHAL, CPA, CVA As director of Schneider Downs Business Advisors, Joel is responsible for the strategic direction and development of the firm s specialized business advisory services practice. Over his 25-year career, he has earned a reputation as an insightful consultant in areas, including due diligence and transaction advisory services, business valuation, inventory management, financing procurement, fraud prevention and investigation and business planning. Joel s extensive experience as an advisor in business transactions represents an important strength to the practice. Prior to joining Schneider Downs in 2008, Joel served as an accounting and audit shareholder, as well as the director of manufacturing services group, for a regional accounting firm. He also has experience working for a national accounting firm. SHAREHOLDER Member American and Pennsylvania Institutes of Certified Public Accountants Board Member & Treasurer Jewish Family and Children s Services Board Member Mt. Lebanon Foundation for Education Past Board Member Pittsburgh Zoo Co-Chair of the Professional Division WQED s annual auction Served on the PICPA Committee on Financial Institutions Leadership Pittsburgh XVI Chamber of Commerce Member of National Association of Certified Valuation Analysts and Association of Certified Fraud Examiners B.B.A. University of Michigan Contact Joel: jrosenthal@schneiderdowns.com p (412) 697-5387 f (412) 697-5787

FRANK A. WISEHART, MBA, CPA, CVA, CFE, ABV FRANK A. WISEHART, MBA, CPA, CVA, CFE, ABV Frank specializes in forensic accounting, fraud, business valuations, economic and personal injury damages, family law, financial due diligence, bankruptcy, expert testimony, management consulting and general commercial litigation. He is an instructor for the National Association of Certified Valuation Analysts, teaching Economic Losses, Business Valuation and the Fundamentals of Litigation Consulting. Frank received the honor of Instructor of Great/Exceptional Distinction every year from 2004 to 2009 for his service to NACVA. Frank has been a featured lecturer for the Ohio State, Columbus and Toledo Bar Associations. Topics have included business valuation, fraud, expert witness selection, expert testimony, daubert challenges and other topics. Further, Frank has been a national speaker for the Association of Certified Fraud Examiners teaching expert witness preparation, report writing and testimony techniques. He has testified as an expert witness in both Federal and State courts, offering expertise on a wide range of cases including bankruptcy, fraud, divorce and lost profit damages and calculations. Prior to Schneider Downs, Frank served as President for the past 11 years of Wisehart & Wisehart, Inc., a CPA firm specializing locally and nationally in business valuations, litigation support and forensic accounting. DIRECTOR PEEC Technical Standards Sub Committee - American Institute of Certified Public Accountants Ethics Committee - Ohio Society of Certified Public Accountants Member - National Association of Certified Valuation Analysts Member - Association of Certified Fraud Examiners Member - Central Ohio Land and Title Association Member - Ohio Land and Title Association M.B.A. - Cornell University and Queen s University B.S. - Accounting and Finance, Miami University Contact Frank: fwisehart@schneiderdowns.com p (614) 586-7118 f (614) 586-7518 41 S. High Street, Suite 2100 Columbus, OH 43215

THOMAS G. CLAASSEN, CPA, ABV, CFE, CFF THOMAS G. CLAASSEN, CPA, ABV, CFE, CFF Tom has over 35 years of experience in delivering accounting, assurance and business advisory services to both public and privately owned companies. He oversees the delivery of the firm s litigation support, business valuation and forensic accounting services. Tom has testified as an expert witness in both federal and state courts. His litigation support experience includes evaluating damages in commercial litigation matters, including breach-of-contract, business interruption and lost wage claims; forensic investigations; securities fraud matters; bankruptcy matters; and valuing various business entities and interests. Tom also serves as the financial trustee of special-purpose trusts established in connection with environmental cleanup projects. Tom s experience in providing those and other management advisory services, such as acquisition analysis and valuation, due diligence reviews and strategic planning, demonstrates his versatility in dealing successfully with a wide range of client needs and expectations. SHAREHOLDER Certified Public Accountant, Accredited in Business Valuation, Certified Fraud Examiner and Certified in Financial Forensics Member the American and Pennsylvania Institutes of Certified Public Accountants and the Ohio Society of Certified Public Accountants Member the Association of Certified Fraud Examiners, the American Arbitration Association and the American Society of Appraisers B.S. Accounting, Pennsylvania State University Contact Tom: tclaassen@schneiderdowns.com p (412) 697-5330 f (412) 697-5730

STEPHEN D. THIMONS, AVA STEPHEN D. THIMONS, AVA Steve, a manager with Schneider Downs, has over 10 years of experience in providing business advisory services, specifically business valuation and litigation support. He has performed a number of business valuations for closely held and publicly traded companies. Steve has valued companies in a wide range of industries and for a variety of purposes (SFAS 141/142, estate and gift tax, ESOPs, purchase/sale, and shareholder disputes). He also has significant litigation support experience including the determination of damages in commercial litigation including intellectual property infringement, breach-ofcontract, and business interruption. Steve has been a guest lecturer on a variety of business valuation and litigation support topics including a valuation class at St. Vincent College. M.B.A. Finance, Joseph M. Katz Graduate School of Business, University of Pittsburgh B.S. Economics, St. Vincent College MANAGER Business Advisors Contact Steve: sthimons@schneiderdowns.com p (412) 697-5281 f (412) 697-5681

MARC P. BRDAR, CPA, CIA, CFF MARC P. BRDAR, CPA, CIA, CFF Marc, a Senior Manager in our Advisory Services Group, possesses a wealth of practical experience in the accounting field. He has over 20 years of accounting experience that includes roles in both public accounting and industry. Marc started his career in the audit department of a Big Four firm before moving into industry. While in industry, Marc held positions ranging from Senior Financial Analyst to Controller for privately and publicly held companies. Marc originally joined Schneider Downs as a member of its Litigation Support and Forensic Accounting Group in 2000. During his career, Marc has directed the monthly closing process of several companies and has participated on a team that reduced the monthly closing cycle from seven days to three days. Furthermore, he has led several process improvement engagements for several large clients, performed Sarbanes-Oxley compliance work for companies in the contracting, retailing and manufacturing sectors, investigated various frauds and has provided numerous clients with M&A due diligence services. SENIOR MANAGER Member Pennsylvania Institute of Certified Public Accountants Member Institute of Internal Auditors (IIA) Certifications Chair IIA, Pittsburgh Chapter Former Treasurer Association of Certified Fraud Examiners, Pittsburgh Chapter Treasurer St. Joan of Arc School Advisory Council Coach South Park Baseball Association; South Park Soccer Association B.S. Accounting, Penn State University Contact Marc: mbrdar@schneiderdowns.com p (412) 697-5425 f (412) 697-5825