Alvarez & Marsal Global Forensic and Dispute Services. Americas Regional Meeting Montreal, QC, Canada 25-27 June 2015

Alvarez & Marsal Global Forensic and Dispute Services Americas Regional Meeting Montreal, QC, Canada 25-27 June 2015

A&M OVERVIEW GLOBAL REACH NEW YORK (GLOBAL HQ) LONDON (EUROPE HQ) HONG KONG (ASIA HQ) SÃO PAULO (LATIN AMERICA HQ) NORTH AMERICA New York (Global HQ) Atlanta Detroit Birmingham El Segundo Boston Greenwich Calgary Houston Charlotte Kansas City Chicago Los Angeles Dallas Miami Denver Nashville Philadelphia Phoenix San Antonio San Francisco Seattle Toronto Vancouver Washington, D.C. EUROPE AND THE MIDDLE EAST London (Europe HQ) Amsterdam Moscow Athens Munich Dubai Paris Frankfurt Prague Madrid Warsaw Milan LATIN AMERICA São Paulo (Latin America HQ) Mexico City Rio de Janeiro ASIA Hong Kong (Asia HQ) Beijing Mumbai Seoul Shanghai 2

A&M OVERVIEW GLOBAL SERVICES A&M BRINGS TOP-TIER CONSULTING AND SPECIALIZED INDUSTRY EXPERIENCE, COMBINED WITH OPERATING AND MANAGEMENT EXPERTISE, TO MEET THE CHANGING NEEDS OF COMPANIES AND INVESTORS. BUSINESS ADVISORY SERVICES Transaction Advisory Tax Advisory Corporate Governance Global Forensic and Dispute Services Valuation Services Regulatory and Risk Management Executive Compensation and Benefits CORPORATE RESTRUCTURING Turnaround Advisory Interim and Crisis Management Claims Management Services Corporate Finance Creditor Advisory Unsecured Creditor Committee Advisory Fiduciary Services PERFORMANCE IMPROVEMENT Growth and Revenue Enhancement Information Technology Merger Integration Supply Chain Operations Finance and Accounting Human Capital and Organizational Change Performance Improvement for Private Equity PRIVATE EQUITY SERVICES Due Diligence Services Transaction Tax Operations and Performance Improvement Rapid Results TM Exit Readiness 3

A&M OVERVIEW SPECIALIZED INDUSTRY SERVICES A&M BRINGS ACTION-ORIENTED SOLUTIONS TO COMPANIES IN DIVERSE INDUSTRIES. High Tech Insurance* Manufacturing Media and Entertainment Healthcare* Private Equity* Financial Institutions Global* Public Sector* Energy Real Estate* Consumer Packaged Goods Retail Automotive and Suppliers Transportation and Infrastructure *Dedicated global teams. 4

GLOBALAW AND A&M A COMPARISON OF GLOBALAW AND A&M Lawyers/professionals 4,500 2,500 Country presence 80 18 Local knowledge and expertise Specialized practice areas Face-to-face investment in understanding capabilities is highly valued Relationships are built one at a time and referrals are highly valued 5

GLOBALAW AND A&M OFFICE LOCATIONS GLOBALAW HAS MEMBER FIRMS IN NEARLY 200 LOCATIONS WORLDWIDE A&M HAS OFFICES IN 38 OF THESE LOCATIONS AMERICAS EUROPE & MIDDLE EAST Atlanta Philadelphia Amsterdam Moscow Birmingham Rio de Janeiro Athens Paris Calgary San Antonio Dubai Prague Charlotte San Francisco Frankfurt Warsaw Chicago São Paulo London Dallas Seattle Madrid Detroit Toronto Milan Houston Vancouver Munich Los Angeles Washington, D.C. Mexico City Miami ASIA New York Beijing Seoul Hong Kong Shanghai Mumbai 6

GLOBALAW AND A&M OFFICE LOCATIONS (CONT.) GLOBALAW AND A&M COINCIDENT OFFICE LOCATIONS GlobaLaw has offices in nearly 200 locations worldwide, A&M has 45. There are 37 co-incident office locations in the Americas, Europe and Asia. 7

GLOBAL FORENSIC AND DISPUTE SERVICES OVERVIEW A&M GFD RESOURCES AND QUALIFICATIONS Resources 300+ employees 63 Managing Directors Prior Experience PwC, EY, Deloitte, KPMG U.S. Department of Justice, SEC, and other regulatory agencies Leading corporations Degrees and Designations Masters, JDs, PhDs CPAs, CMAs, CAs CFFs, CFEs, CAMS CFAs, AVAs, ABVs CCEs, CFCEs, EnCEs 8

GLOBAL FORENSIC AND DISPUTE SERVICES OVERVIEW (CONT.) A&M GFD CAPABILITIES AND EXPERTISE Service Offerings Disputes: Testifying and Consulting Experts Investigations and Business Intelligence Accounting and Financial Reporting Accounting Irregularities Accounting Reconstruction Anti-Money Laundering Antitrust Asset Tracing and Recovery Bankruptcy Fraud and Litigation Breach of Contract Claims Business Interruption Compliance Programs Construction Claims Corporate Veil / Alter Ego Data Mining and Data Analysis Economic Damages and Lost Profits Economic Modeling and Forecasting Environmental Issues Evidence and Discovery Management Expert Witness Testimony FCPA / UK Bribery Act Financial Restatements Fraud Investigations GAAP and GAAS Issues Information Protection Intellectual Property and Licensing Advisory International or Domestic Arbitration Professional Malpractice Purchase Price / Earn-Out Disputes Regulatory Compliance / Enforcement Proceedings Regulatory Risk Assessment Securities Matters Transaction Look-backs and Analysis White Collar Criminal Allegations Forensic Accounting and Economic Analysis Forensic Technology 9

FORENSIC TECHNOLOGY SERVICES OUR FORENSIC TECHNOLOGY PROFESSIONALS ARE SKILLED IN THE MOST ADVANCED TOOLS AND TECHNIQUES TO QUICKLY AND ACCURATELY RECOVER, ANALYZE, AND INTERPRET LARGE VOLUMES OF INFORMATION. Computer Forensics Information Preservation Big Data Analytics Enterprise E-Discovery Digital Investigation Cyber Security Technology Assisted Review Cyber & Forensic Training 10

FORENSIC TECHNOLOGY DATA CENTERS A&M S GLOBAL CAPABILITIES COMPLEMENT THE CROSS BORDER DATA TRANSFER ISSUES ASSOCIATED WITH GLOBAL INVESTIGATIONS. A&M Headquarters A&M Local Offices Forensic Data Center Permanent data centers in Dallas, London, Munich, and Hong Kong Global network of 40+ computer forensics and technology professionals Ability to rapidly deploy mobile (onsite) data processing/hosting labs Develop solutions to ensure client compliance with privacy and other regulatory requirements associated with cross border data transfer 11

GLOBAL INVESTIGATIONS AND INTELLIGENCE SERVICES Alvarez & Marsal (A&M) brings combined industry and functional expertise to solve the most threatening problems. Our dedicated team of former law enforcement officials, journalists and private investigators, working with a worldwide network of trusted operatives, mine specialized databases and obscure public records and conduct field interviews to uncover vital information for litigation, global investigations and new business relationships. LITIGATION INTELLIGENCE INVESTIGATIVE DUE DILIGENCE INTERNAL INVESTIGATIONS PROFILING ADVERSE EXPERTS PRE-DEPOSITION FACT-GATHERING WITNESS DEVELOPMENT ASSET EVALUATION GLOBAL BUSINESS PARTNER DUE DILIGENCE TRANSACTIONAL DUE DILIGENCE COMPETITOR INTELLIGENCE ANTI-CORRUPTION DUE DILIGENCE CORPORATE CONTESTS FRAUD / CORRUPTION WHISTLE BLOWER ALLEGATIONS TRADE SECRET THEFT COUNTERFEIT GOODS ASSET SEARCHING 12

INVESTIGATIVE DUE DILIGENCE A&M provides intelligence services that are an essential component to any acquisition, key management decision, or when considering whether to pursue litigation. A&M s Business Intelligence team assists global corporations, investment/merchant banks, private equity firms, hedge funds and corporate lawyers by profiling companies and their key principals. In order to supply clients with the timely information they require about their potential business partners, we assemble an array of investigative resources around the world, including former law enforcement officials, intelligence experts, journalists, forensic accountants, industry experts, and attorneys. Our professionals have decades of experience and have examined thousands of complex global business partners. We examine potential global business partners and their principals through sophisticated analysis of international databases and available public records, but recognize that the most useful intelligence for corporate decision makers will frequently come through discreet interviews with our network of contacts, and with former employees, competitors and industry observers. We look for hidden problems in the companies as well as undisclosed or misrepresented reputational issues for the individuals. We identify potential deal-breaking issues in relation to: Mergers and acquisitions Joint ventures Resellers and distributors Licensees Proxy contests/hostile takeovers 13

LITIGATION INTELLIGENCE A&M s investigative and intelligence experts work with lawyers in civil and criminal litigation and arbitrations. We provide the intelligence to make discovery more effective and build a compelling case, while making the process more efficient and cost effective. Our services include: Pre-deposition fact-gathering Identifying and locating potential witnesses Interviewing sources Profiling adverse experts Asset evaluation Broker-Dealer arbitration 14

SEARCHING FOR ASSETS Alvarez & Marsal s Business Intelligence team has been at the forefront of asset searching for a quarter-century. Our former law enforcement officials, prosecutors, journalists, intelligence professionals and attorneys comb the public record to identify and locate assets hidden in the U.S. and abroad. We uncover and analyze asset information in the current and historical web, including blogs, social networks and specialized databases, and send people to court houses and halls of records to sift through litigation and administrative and regulatory filings. Alvarez & Marsal s staff of forensic accountants helps track the flow of funds. Our team has searched for assets in connection with: Receiverships and bankruptcies Ponzi schemes, frauds, and corruption Assessing likelihood of recovery against potential defendants Collecting judgments 15

INTERNAL INVESTIGATIONS A&M s professionals bring decades of experience in detecting and responding to corruption, fraud, bribery, kickbacks and embezzlement. With our forensic accounting and computer forensics colleagues, we provide seamless global investigation and intelligence services in connection with: FCPA and AML Whistleblower allegations Trade secret theft Counterfeit and gray-market goods Global asset searching Cyber-smear 16