+ and over 120 service personnel operating + from 5 offjces. + + - PDF document

Maloney + Novotny At a Glance + + Industries We Serve + Auto Dealers + Insurance + Real Estate + Construction + Commercial & Industrial + Service Industry + Educational Institutions + Nonprofjt Organizations + Wholesale and Distribution + Healthcare + Oil and Gas A Sampling of Services + Quality Management Systems Consulting + Accounting Systems Implementation + Estate and Succession Planning + Initial Public Offerings + Strategic Planning + Accounting and Auditing + Information Technology Consulting + International Consulting + Tax and Financial Planning + Bankruptcy/Workouts + SOC Reporting + Litigation Support + Repair & Maintenance Study + Business Structure Consulting + 179D Tax Deduction + Mergers and Acquisitions + Energy Effjcient Home Credit + Business Valuation/Corporate Finance + Cost Segregation Studies + Process Improvement + QuickBooks + + Due Diligence Services + Profjt Enhancement + Employee Benefjts Quick Facts: + Our Ohio resources include 16 shareholders + and over 120 service personnel operating + from 5 offjces. + + Cleveland + 216.363.0100 Elyria + 440.323.3200 1530 West River Rd, Suite 200 1111 Superior Ave, Suite 700 Elyria, OH 44035 Cleveland, OH 44114 Canton North + 330.966.9400 Delaware + 740.362.9031 4774 Munson St, Suite 402 38 South Franklin St Canton, OH 44718 Delaware, OH 43015 Business Advisors and Certified Public Accountants Canton South + 330.477.1075 Columbus + 614.781.6174 44650 Hills & Dales Rd, Suite 300 1105 Schrock Rd, Suite 510 maloneynovotny.com Canton, OH 44708 Columbus, OH 43229

Tax Services + + + M aloney + Novotny’s full-service tax department delivers value About Maloney + Novotny to you through our knowledge, insight and detailed methodology. Maloney + Novotny LLC is a fjrm We take the time to get to know you and your business or of certifjed public accountants and organization and spend time planning for instead of reacting to business advisors whose business is potential tax issues. Our team of tax advisors understands the based on four core values: commitment, value of timely and accurate advice. We stay on top of all of the integrity, teamwork and the will to win. latest changes and regulations and how they might affect you. The result... unparalleled service and Because of our extensive client base, our tax experts have dedication to our clients. signifjcant knowledge in diverse areas. We offer consulting, planning and compliance services across a wide range of For more than 85 years, we have industries in areas including the following: helped clients achieve fjnancial success by providing attest, tax and advisory + Corporate Taxation services, while building relationships + Partnership & LLC Taxation that last. + Fiduciary Taxation Locally owned. Independent. Decades + Gift & Estate Tax Planning of service. Currently representing more than 4,200 clients in a variety + Not-For-Profjt Entities Tax Issues of industries. + Individual Taxation + International Taxation Our team of more than 125 professionals will personally invest in the best solutions + State & Local Taxation to help your organization. + Multi-State Nexus Studies + Tax Assessment Negotiation + + + Tax Credits & Incentives + + + Cost Segregation + + Representation with Tax Authorities + Cleveland Canton North Delaware Central Ohio 216.363.0100 330.966.9400 740.362.9031 Elyria Canton South Columbus 440.323.3200 330.477.1075 614.781.6174 Business Advisors and maloneynovotny.com Certified Public Accountants

PETE CHUDYK, CPA, JD JOAN MORGAN, CPA Principal Principal 216.344.5246 216.344.5218 pchudyk@maloneynovotny.com jmorgan@maloneynovotny.com Pete oversees the International Joan works with the International Services Group and the relationship Services Group for tax planning, with Nexia International, a global structuring of transactions and network of independent accounting assisting clients in minimizing and consulting fjrms from around worldwide tax rates. In addition, the world. He assists clients with Joan has extensive experience international taxation and treaties in corporate and partnership as well as estate and succession tax planning including mergers planning, revenue ruling requests and acquisitions and succession and spin-ofgs. Pete has extensive planning. Joan also works with experience in representation before many high net worth individuals the IRS. Pete also has expertise in with sophisticated tax planning evaluation and implementation of issues. Her client roster spans a employee benefjt packages and the wide range of industries, including design of ESOPs and other qualifjed manufacturing, distribution, oil and and non-qualifjed retirement plans. gas, and professional services. PAUL H. SPEYER Principal 216.344.5284 pspeyer@maloneynovotny.com Paul has spent much time specializing in the pass-through area of taxation, including S corporations, partnerships and limited liability companies in Business Advisors and the private equity, manufacturing, Certified Public Accountants distribution and entertainment fjelds. Paul has represented clients before IRS and state taxing authorities. Paul has spent much of his career focused on private maloneynovotny.com enterprise and their owners. Cleveland Canton North Elyria Delaware Columbus Central Ohio 216.363.0100 330.966.9400 440.323.3200 614.781.6174 740.362.9031 Canton South 330.477.1075

PAUL VALENCIC, CPA TIFFANY RANKIN, CPA Senior Manager Senior Manager, Tax 216.344.5229 614.781.6174 pvalencic@maloneynovotny.com trankin@maloneynovotny.com Paul Valencic has over 18 years of Tifgany has spent the majority of experience in all phases of assisting her career working in tax-related clients in accounting and income matters, including research and tax engagements. He specializes in tax planning, pass-through entity the areas of corporate and personal taxation, sales and use tax, and tax tax planning and compliance. This controversy. She has serviced clients includes the preparation of personal in the real estate, construction, fjnancial statements, tax returns, and manufacturing, professional service research involving income, estate, and entertainment fjelds, along with and gift tax issues. Paul has served high net-worth individuals. In clients in a variety of industries addition, she spends time dealing including commercial and industrial in sales and use tax matters for the services, wholesale and distribution, fjrm’s clients. Tifgany has experience professional services, real estate representing clients before IRS and and construction. state taxing authorities. DENNIS VAUGHN JR., JON WATTS, CPA CPA, MT Senior Manager Senior Manager 216.344.5293 216.344.5224 jwatts@maloneynovotny.com dvaughn@maloneynovotny.com Jon advises clients on tax matters across a variety of industries Dennis has over 15 years of including real estate, commercial experience in public accounting and industrial services, wholesale focusing on providing tax and distribution, and professional compliance, planning, and services. He works closely with consulting services to corporations, businesses and their owners to partnerships, limited liability achieve their goals while maximizing companies and individuals. He tax effjciency. In addition to his works with closely held businesses, tax expertise, Mr. Watts has also professional service fjrms and performed attest engagements high net worth individuals as a (audits, reviews and compilations) trusted business advisor and for clients, primarily in the real service provider. estate industry. Cleveland Canton North Elyria Delaware Columbus Central Ohio 216.363.0100 330.966.9400 440.323.3200 614.781.6174 740.362.9031 Canton South 330.477.1075