Introduction to Mazars USA LLP consulting services 2019

Mazars USA LLP Since 1921, Mazars USA LLP has provided a unique combination of foresight and experience when fulfilling client needs in accounting, tax and consulting services. Mazars USA is a high-performing national firm with significant presence in strategic US geographies. Since 1921, our dedicated professionals have leveraged technical industry expertise to develop customized solutions for clients, create value, and optimize their performance. Recognized by Mergers & Acquisitions for serving the needs of the middle and lower-middle market An integrated, customized approach – Our full service platform integrates accounting, tax and consulting services seamlessly to best address the critical issues our clients face We deliver dedicated group of industry specialists providing accounting, tax and consulting to growth-oriented enterprises and individuals. Our culture of diversity, collaboration and community is driven by our Guiding Principles of Association Respect and Excellence. Specialized industry training for our team members at all levels, so that they are familiar with a client’s total business environment 800 professionals and more than 100 partners in more than 12 U.S. offices Named a top U.S. accounting firm by Accounting Today A full-service firm with national focus and international reach

About mazars group Mazars USA LLP is the USA independent member firm of Mazars Group, an international organization specializing in audit, accountancy, advisory, tax and legal services KEY FIGURES AS OF JANUARY, 1ST 2018 1,000 PARTNERS 89 COUNTRIES 310 OFFICES 23,000 PROFESSIONALS UNINTERRUPTED GROWTH 2005 2010 2019 2005 2010 2018 5,700 12,500 23,000 479 957 1,600bn Professionals in Mazars’ Global Organization Revenue in Million Euros in Mazars Global Organization

Mazars group A Smart Alternative to Conventional Firms 1995 2005 2019 Mazars Group is an international, integrated and independent organization specializing in audit, accountancy, advisory, tax and legal services. Mazars operates throughout the 89 countries that make up its integrated partnership, delivering the expertise of 23,000 women and men led by 1,000 partners. We assist clients of all sizes, from small entrepreneurial businesses to mid-caps and global players as well as start-ups and public organizations, at every stage of their development. GLOBAL GROWTH 1995 2019 In 1995, we were an international SME, present in 15 countries. Our 2 000 staff were mainly focused on Audit & Assurance. REGIONAL In 2005, we became a well established mid-sized company, structured as a unique international partnership and active in 37 countries. INTERNATIONAL Today, Mazars is a global +1bn€ company, and currently, has over 23,000 employees active in 89 countries and providing a large range of Audit, Advisory, Consulting and Tax services. GLOBAL +100m€ +1,600bn€ +500m€ 2005 Audit & Assurance Tax & Law Accounting Outsourcing Advisory & Consulting Revenues by Expertise 48% 17.5% 16% July 2, 2019

65.5% Mazars Global reach 12.5% 13.5% 3% 5.5% A Smart Alternative to Conventional Firms EUROPE +10,200 professionals 150 offices 31 integrated countries 65.5% 12.5% NORTH AMERICA 13.5% ASIA PACIFIC +1,000 professionals 19 offices 3 integrated countries +5,250 professionals 48 offices 14 integrated countries 5.5% 3% LATIN AMERICA AFRICA & ME +1,200 professionals 19 offices 8 integrated countries +2,750 professionals 51 offices 30 integrated countries % of our global revenues Source: Mazars annual report Dec 2017. Simplified Global %

Our services Consulting Services MANAGEMENT & TECHNOLOGY CONSULTING Human Capital and Change Management Analytics and Insight Governance, Risk and Compliance Target Operating Models Organizational Resilience Technology Enablement Cybersecurity and Data Privacy Operational Excellence Cryptoassets and Blockchain Strategic Sourcing and Logistics Audit Reconciliation Projects Reviews SEC Filings Compilations International Needs (inbound, outbound and IFRS) Reporting on Controls of Service Organizations Special Purpose Reports ATTEST Internal Audit Co-Sourcing and Outsourcing Disaster Recovery / Business Continuity Services Risk Management Consulting Third Party Compliance Fraud Assessment Services Other Services (SOD analysis, PCI assessment) Information Technology Security, Strategy and Solution Selection BSA/AML Cryptocurrency Compliance Assessments GOVERNANCE, RISK & COMPLIANCE Bookkeeping Outsourcing services Financial statements preparation Tax advice and compliance Consulting services AOS Compliance Personal Financial Planning Tax Reporting & Withholding Pension, Benefits & Compensation FATCA SALT Corporate Structuring GAAP / IFRS disclosure International Tax Cost Segregation FBAR Reporting Trust and Estate Planning Transfer Pricing High Net Worth Services TAX M&A Due Diligence & M&A Structuring Fraud Investigations Investor and Lender Services Bankruptcy & Restructuring Business Advisory and Recovery Turnarounds Valuations Project Finance and Financial Modelling Services Litigation Support FINANCIAL ADVISORY SERVICES

Specialty Industry Groups consulting Services Mazars’ Consulting practice offers a powerful set of service offerings designed to help our clients transform their business, execute more effectively, and protect their assets in a dynamic market and regulatory landscape. Our professionals provide a unique combination of foresight, experience, and hands-on execution to assist you in achieving your goals and deliver long-term success. Human Capital and Change Management Target Operating Models Operational Excellence Transform your Business Helping you to take control of your strategic and organizational needs. Technology Enablement Strategic Sourcing and Logistics Data Quality and Business Intelligence Execute more Effectively Helping you to improve your business operations. Governance, Risk and Compliance Organizational Resilience Cybersecurity and Data Privacy Protect your Assets Helping you to achieve more by offering strategic solutions to help you obtain the right control level and decrease risk. 7 Specialty Industry Groups Insurance Banking Health Care Services Life Sciences Public Sector

Transform your Business consulting Services Mazars’ Consulting helps you transform your business by meeting strategic and organizational goals. HUMAN CAPITAL AND CHANGE LEADERSHIP Helping you lead through the changes facing your organization, in the strategic, transformation and human capital areas. Organizational Change Management Organizational Assessment and Design Communications & Training Merger, Integration and Consolidation Strategy Facilitation TARGET OPERATING MODELS Supporting you with human capital approaches that are tailored to meet your organization's changing needs. Operating Models Transformations: Finance, HR, and Tax Requirements Analysis and Operational Alignment Post-Merger Integration Organizational Assessment and Design Performance Assessment OPERATIONAL EXCELLENCE Helping you achieve optimal performance from your business operations. Project, Program and Portfolio Management (PMO Services) Business Process Management and Optimization Technology Asset Management Workforce Management 8 Strategy Facilitation

Execute more Effectively consulting Services Mazars’ Consulting practice helps you to execute more effectively and improve business operations. TECHNOLOGY ENABLEMENT Addressing the entire lifecycle-management spectrum within the technology management process. IT Strategy and Effectiveness IT Architecture and Design Systems Implementation and Integration Business System Solutions Evaluation and Selection Integrated Networking and Communications Systems Data Center Virtualization and Cloud Computing STRATEGIC SOURCING AND LOGISTICS Helping you to improve business efficiencies. Strategic Sourcing Selections and Procurements Supply Chain Optimization Cost and Expense Containment Contract and Grants Management ANALYTICS AND INSIGHT Helping you manage and control data while creating usable information for management. Planning and Analytics Master Data Management Data Integrity Review Complex Data Reconciliation 9

consulting Services Protect your Assets CYBERSECURITY AND DATA PRIVACY Mazars’ Consulting practice helps you to protect your assets by offering strategic solutions to help you obtain the right level of control and decrease risk. GOVERNANCE, RISK AND COMPLIANCE Helping you manage risk, improve controls, and meet regulatory compliance. Internal Audit SOX Compliance IT Audit and Controls Cybersecurity and Data Privacy Enterprise Risk Management SOC 1 and 2 Reporting CYBERSECURITY AND DATA PRIVACY Helping you manage risk and improve controls in the current digital environment.. Cybersecurity Program Strategy, Development and Management Cybersecurity Architecture and Operations Cyber Risk Assessments Cyber Control Assessments Cybersecurity Regulatory Compliance Data Privacy Cyber Threat Management and Intelligence Technical Cybersecurity Assessments ORGANIZATIONAL RESILIENCE Helping you create organizational resilience to stay ahead of disruption. Business Continuity Planning Disaster Recovery Planning Security Incident Response Planning Crisis Management Planning Emergency Management Public/Private Sector Collaboration 10 Data Privacy Cyber Threat Management and Intelligence Technical Cybersecurity Assessments

Governance, Risk and Compliance (GRC) Services Protect your Assets Governance, Risk and Compliance (GRC) Services Mazars’ Governance, Risk and Compliance offers a broad spectrum of solutions and expertise across industries to help businesses succeed in a dynamic market and regulatory environment. The increasingly regulated business environment in the United States and internationally, requires companies to demonstrate their honesty, transparency, ethical behavior and long-term sustainability, as well as identify and manage risks. RISK & CONTROLS SOLUTIONS Internal Audit Co-sourcing/Outsourcing SOX Compliance IT Audit and Controls Quality Assessment Review (QAR) Enterprise Risk Management SOC 1 and 2 Reporting INFORMATION TECHNOLOGY SOLUTIONS Cybersecurity Organizational Resilience Security Compliance Advisory Data Privacy IT General Controls Review Pre-and-Post Implementation Reviews

SPECIALTY INDUSTRY SOLUTIONS Protect your Assets Governance, Risk and Compliance (GRC) Services SPECIALTY INDUSTRY SOLUTIONS Our team of experts successfully addresses the corporate governance, risk management and internal audit requirements for a range of entities, applying practical, effective solutions to specific regulated industries. BANKING Banking Internal Audit (Outsourcing/Co-sourcing) Governance/ERM Consumer Compliance Regulations BSA/AML/OFAC Regulatory Sanctions and Stipulations Credit Risk Management Cyber Security and Information Technology Control Audit Committee Advisory and Training INSURANCE MGA / TPA Inspections Ceding Company Audits Coverholder Audits Litigation and Arbitration Support E-Discovery OTHER SERVICES Data Analytics Forensic Accounting and Dispute Resolution with E-Discovery

Cybersecurity services Protect your Assets My First Template Cybersecurity services Managing cyber risk to enable your business Mazars USA’s professionals have extensive experience helping organizations understand and manage their cyber risk. We know how to deliver cybersecurity services to different stakeholders who hold varying roles within an organization. TECHNICAL PERSPECTIVE Our professionals can assess current cyber risks, advise on cybersecurity architecture and operations, improve organizational resilience, and help achieve cost-effective compliance with security standards and regulations. MANAGEMENT PERSPECTIVE From a management perspective, we can help develop a cyber risk management strategy that is aligned with organizational considerations, and supports cyber risk discussions with the Board and Audit Committee.

SPECIALTY INDUSTRY SERVICES

Financial Advisory Services Our Financial Advisory Services Group provides a full complement of services to corporations, entrepreneurs, private equity groups, investors, lenders and attorneys. Business Valuation Advisory Services Transaction Services Forensic Accounting & Dispute Resolution Services M&A Tax Advisory Services Services to Lenders Financial Advisory Services

BANKING SERVICES The banking sector is currently undergoing significant changes and market conditions in which financial institutions will have to focus on fundamental balance sheet management, technological disruption, data protection, and innovative approaches to capturing funding and profitability. Regulators are creating enormous pressures and demands for management and board members, while they strive to meet the expectations of customers and shareholders for service, transparency, ROI, and remain compliant. Mazars is a trusted advisor for the banking industry. Our seasoned professionals across the Mazars Group have years of industry experience helping global financial centers navigate through the web of regulatory, economic, and accounting landscapes. Mazars provides insight on key developments and emerging trends to help you stay in control and ahead of risk in the following key business areas: Our Services Include: AUDIT AND ATTEST Audits and reviews of financial statements, regulatory reports, or reporting packages Audits of employee benefit plans Accounting advice including interpretation of new pronouncements Verification of regulatory compliance requirements Agreed-upon procedures Reporting on controls at service organizations (formerly SAS 70) CONSULTING Banking Internal Audit (Outsourcing / Co-sourcing Governance / ERM Consumer Compliance Regulations BSA/AML/OFAC Compliance Regulatory Sanctions and Stipulations Credit Risk Management Information Technology Services TAX Federal and State compliance Tax planning Cross border transactions Information reporting advisory services, including FATCA and CRS Assistance with tax audits

Insurance Services The insurance industry is a core focus of Mazars’ Financial Services Group. Our insurance group provides audit, tax, and consulting services to U.S. and international property & casualty companies, life & health companies, reinsurers, captives, MGAs, MGUs, TPAs, policy holders, and regulators. The breadth and depth of our industry experience – together with our prominent international presence – provides clients with superb service and expertise. Our client base includes both life and health and property and casualty companies, ranging in size from start-ups to some of the largest multinational insurers. INSURANCE AUDIT AND ACCOUNTING SERVICES Providing reliable services by staying on the forefront of industry issues and accounting standards. GAAP and Statutory Audits Internal Audit Co-Sourcing/Outsourcing Internal control evaluations (SOX and Model Audit Rule) Due Diligence INSURANCE CONSULTING SERVICES Partnering with you to deliver results that reduce risk, increase control of the business, and create critical efficiencies. Human Capital and Change Management Target Operating Models Technology Enablement Operational Excellence Strategic Sourcing and Logistics Data Quality and Business Intelligence Governance, Risk and Compliance Organizational Resilience Cybersecurity and Data Privacy INSURANCE TAX SERVICES Delivering an experienced team of insurance tax professionals, with both Big 4 and industry experience on all of our engagements. Tax Planning & Compliance GAAP, Statutory & IFRS Tax Provision Preparation & Consulting Tax Due Diligence Tax Controversy & Procedure Deferred Tax Validations Tax Transformation Transfer Pricing 1099 Reporting & FATCA

Life sciences Organizations across the Life Sciences industry are faced with a continuously evolving set of challenges –uncertain regulatory waters, volatile pipelines, emerging technologies, and increased competition – which threaten their ability to succeed. Failure to respond to these challenges can impact a company’s operational excellence, risk profile, bottom line, and even their license to operate. Mazars’ Life Sciences group provides services that help our clients innovate, grow, and deliver life-changing solutions BUSINESS STRATEGY AND OPERATIONS Mergers, Acquisitions and Integration Support Business Strategy, Planning and Transformation Business Process Improvement Organizational Change Leadership Program and Project Management Product Launch Management REGULATORY COMPLIANCE 21 CFR 11 Validation Services Quality Management Systems Operational Quality Management Services Assessments and Audits Audit Preparedness Compliance Remediation TECHNOLOGY ENABLEMENT IT Strategy and Effectiveness Architecture Strategy, Transformation and Design Systems and Infrastructure Implementation Cloud Strategy and Migration RISK MANAGEMENT Business Continuity and Disaster Recovery Cyber Security and Data Privacy

Health care services With decades of experience in the health care industry, we provide timely, valuable information and insights into policies, best practices and industry developments. As a leading change facilitator in this era of sweeping health care reform, the Mazars Health Care Group offers health care payors and providers a powerful combination of service and results-oriented strategy to help them meet their business goals, overcome challenges, and improve performance. Managed Care Improve top line revenue through strategic market alliances and innovative reimbursement methodologies Information Technology Enhance security and significantly increase savings through the use of appropriate technologies Revenue Cycle Drive bottom line revenue improvement to help meet increasing demands and lower margins Performance Improvement Deliver efficiencies by transforming process, people and technology to guarantee success Data Analytics Advanced analytics for critical decision making Due Diligence Provide market based reviews and feedback to address issues before a transaction is finalized Regulatory Compliance Navigate and implement state and federal regulations by increasing awareness and reducing risk

Why choose mazars? Quality Focus Trusted Coordination Value for money Quality first, whatever the mandate, wherever it is located. You annually assess our quality and we constantly improve it. We consider you as a top client. We nominate a dedicated, experienced team, that will deliver consistent added-value. Our clients are very pleased by both our solutions and our approach. We are happy to share concrete stories and testimonials that prove our efficiency. Thanks to our unique global structure, we can ensure smooth coordination worldwide. You have one central senior point of contact, in charge of global coordination. We have a transparent and competitive pricing system. We innovate and partner with you to create value. We assist clients of all sizes: from small-to-medium enterprises, to mid-caps and global conglomerates, as well as start-ups and public companies at every stage of their development.

Insert Contact Information Here