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BDO Consulting Insurance Claim Services Business interruption and property damage claim preparation is our core business exclusively servicing policyholders. We utilize a comprehensive and detailed approach with a goal to maximize loss recovery proceeds in a most efficient and timely manner. BDO has prepared and substantiated some of the largest and most complex property and business interruption claims in the Americas and abroad. We prepare claims in a manner easily understood by insurance and finance professionals alike and actively assist in the loss settlement negotiations. BDO Consulting has: Extensive experience in business interruption and property damage claims A depth of CPA s with relevant experience able to lead simultaneous multiple significant losses Credibility with underwriters, adjusters and their accountants Claim preparation costs may be covered and paid for by your policy Global Firm Strengths: Depth and breadth of resources and capabilities Coordinated global network Offices in all major U.S. and International Cities Local Firm Strengths: Client proximity and relationships Responsiveness Attention of senior professionals Flexibility BDO USA, LLP Statistics (as of and for the year ended June 30, 2010) Revenues: $585 milion Business Line Breakdown: Accounting & Auditing 62% Tax 26% Consulting, Corp. Fin., Other 12% Total Partners: 263 Total Professional Personnel: 1,945 Total Personnel: 2,497 Number of Offices: 39 BDO USA offices More than 400 independent Alliance firm locations nationwide. BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. Source: BDO USA, LLP 1

Depth and Breadth - BDO International BDO INTERNATIONAL WORLDWIDE STATISTICS (FOR THE YEAR ENDED SEPTEMBER 30, 2010) Revenues: $4.704 billion Business Line Breakdown: 59% (Accounting & Auditing) 19% (Tax) 22% (Consulting, Corp. Fin., Other) Total Partners: 2,520 Total Professional Personnel: 23,729 Total Personnel: 31,577 Number of Offices: 626 in 110 countries BDO Consulting is able to deploy resources wherever needed, with access to BDO Member Firms around the globe. BDO International is a worldwide network of public accounting firms, called BDO Member Firms, serving international clients. Each BDO Member Firm is an independent legal entity in its own country. 2

When is there a Critical Need for BDO s Services In the event of: Physical Damage (fire,explosion, flood, earthquake, hurricane, etc.) to Property insured under the property policy by a peril insured under that policy which directly results in an interruption of the insured s operations The policy will cover: The lost profits defined in the policy which are suffered by the insured party and which are incurred during the period of indemnity defined in the policy. The calculation of lost profits will become even more complex, contentious and time consuming as these extensions of coverage are claimed: 365 days extended period of indemnity Ingress/Egress Off premises service interruption include overhead transmission lines Loss of Attraction Extra Expense Contingent business interruption Pollution / Infectious Disease Ordinary payroll coverage Claim preparation fee coverage Civil Authority The NEED for BDO: After a loss, the insurance company will hire its own forensic accountant to measure the lost profits (their goal is to minimize the payout to the insured) so it is critical to have the insured engage it s own forensic accountant who specialize in BI claim preparation and will advocate and protect the insured interest as well as lead the claim process to insure a fair and responsible settlement is obtained by your client. CONFIDENTIAL 3

What is the Economic Incentive to the Retail Broker After a catastrophe event or significant property damage the insured needs to protect/replace its lost profits and cash flow with insurance proceeds to stay in business. BDO s help and guidance can greatly improve the likelihood of a business surviving post loss and you keeping an appreciative client. BDO will quickly bring to the table the expertise, guidance and best practices to help Insured s manage a loss to your client s benefit removing your client from having to figure out how to prepare, support and negotiate a BI settlement. Having BDO on the TEAM will allow your client to concentrate on their continuing operations and mitigation efforts, allowing BDO to form a Claim Preparation Strategy, help prepare support for an interim cash advances and manage the insurance company s forensic accountants. Having claim preparation fee coverage in your policy will allow your client to hire expert BDO CPA professionals with the insurance policy paying the cost of BDO s services. We will be FREE to your client which can significantly enhance your trust relationship. When the you help your client anticipate what could happen and thoroughly plan for it, your client stands a much better chance of survival with the probability of a full and expedient recovery becoming greatly improved giving rise to a very thankful client and continued future economic benefit to you, the Retail Broker. CONFIDENTIAL 4

Case Study A manufacturer of a commodity type product was operating at 70% capacity and had a fire causing the plant to shut down for 10 weeks. BDO prepared a claim for lost sales to customers for $2.5 MM during the period of restoration ( POR ). The insurance company s forensic accountant calculated the loss at $250,000 explaining that the insured could have made up all its lost production after the POR by increasing capacity to 100% (pre-loss operating at 70%) and made up most lost sales in future months. Proved the forensic accountant was incorrect in its claim calculation since the BI coverage was for lost sales and not lost production and once the sales were lost the insured would not make-up lost sales from increased production because customers already purchased product from another manufacturer. Successfully settled the BI claim at $2.25 MM with all BDO fees paid for by the policy resulting in a extremely happy, trusting and long-term client. CONFIDENTIAL 5

Date Presentation Heading BDO Consulting Insurance Claim Services Names of Presenters Company