Delivering financial performance through innovative & value-driven solutions

1. Delivering financial performance through innovative & value-driven solutions Corporate Introduction Accounting Advisory Practice

2. Table of Contents Section 1: Executive Summary • Why Warbird • ??? • Proven Performance – Complex Financial Restatements Section 2: Company Introduction • Introduction • Established Clients • Warbird Practices • Client Value Proposition Section 3: Accounting Advisory Practice • Practice Overview • Proven Performance • Competitive Differentiation • Flexible Service Delivery Models • Accounting Advisory Capabilities • Common “Pain Points” Section 4: Representative Client Case Study • Navistar – Spin-off Accounting Support, Restatement of SEC Filings, Financial Reporting, Complex Accounting, and Accounting Policies & Procedures Table of Contents

3. Section 1: Executive Summary

4. Why Warbird Slide Warbird Consulting Partners, LLC has as part of its heritage, worked on some of the largest and most complex restatements in U.S. history. In fact, one of our initial engagements in 2002 (as Callaway Partners) was on the HealthSouth restatement. Through the success of this engagement, we have gone on to support multiple financial restatements across a diverse set of industries and circumstances. • Ability to scale – we can deploy as quickly as required and to most any geography. Our years of experience has created a vast and wide-reaching roster of proven project consultants • Ability to work complex issues – we only deploy experienced consultants with an average of ~20 years. Because we build our teams to the clients specific requirements we are able to deploy consultants across a wide range of functions and industries • Ability to partner with Tier 1/Big 4 – we have a demonstrated track record of success in working underneath, and in support of the Big 4 and other Tier 1 advisory firms. Our experience in large complex restatements tells us that often times multiple Tier 1’s are engaged to manage and advise on the many issues that can be discovered. Our over-sight based delivery model ensures that we operate as a team with the Tier 1’s in support of meeting the clients critical timelines • Efficient business model – because price/performance matters, we invest in project teams, not fixed costs and overhead. Our execution of this model means that our clients share in our reduced cost structure while still obtaining superior results Section 1: Company Introduction

5. Pic Describing Warbird Underneath Big 4/Tier 1 Warbird Consulting Partners, LLC assists clients across industries to improve performance, comply Regulators, Investors and other Stakeholders Client’s CFO, Exec Management & Board External Auditors Providing Attest on Restated Results Big 4/Tier 1 Providing Technical Expertise & Advisory Services Warbird Consulting Partners delivering and managing across multiple workstreams and geographies Workstream 4 Workstream 1 Workstream 2 Workstream 3 Section 1: Company Introduction

7. Proven Performance – Complex Financial Restatements The table below summarizes representative engagements Warbird has been involved with to support complex financial restatements and forensic accounting. Section 3: Representative Client Case Study

8. Section 2: Company Introduction

9. Who Warbird Consulting Partners is… Warbird Consulting Partners, LLC assists clients across industries to improve performance, comply with complex regulations, reduce costs, recover from distress, leverage technology, and stimulate growth. Warbird teams with our clients to establish a Project Management Office and deliver sustainable and measurable results on every engagement. Warbird provides services to a wide variety of organizations, including Fortune 500 companies, government regulatory agencies, and healthcare organizations. • Formed in partnership with management to acquire Huron Consulting Group, Inc.’s Accounting Advisory Practice, which was completed on December 30, 2011 • 0riginal company was Callaway Partners, LLC, which was formed in 2003. Callaway was highly-successful and acquired by Huron in 2007 • Specializes in assisting clients with event-driven engagements requiring scaled project teams with senior-level project management expertise and oversight • Unparalleled experience supporting large complex projects (from one consultant to hundreds), including HealthSouth, Fannie Mae, Lehman, GM, and ~50 financial institutions receiverships • Deep expertise in M&A integrations, carve-outs, operations support, shared services, financial planning & analysis, forensic accounting, receiverships, investigations, compliance and regulatory oversight solutions, and restructuring services • Active client engagements include FDIC, Fannie Mae, Ford, Office of Comptroller of Currency, Yellow Pages (AT&T/Cerberus), Inventiv Health (TH Lee), and Federal Housing Finance Agency • Headquartered in Atlanta, GA Section 2: Company Introduction

10. Established Clients Section 2: Company Introduction

11. Warbird Practices Warbird has four practice groups focusing on facilitating thought leadership across industry verticals and scalability in service delivery: • Government Regulatory Agencies: • Receivership for Failed Financial Institutions • Asset Servicing and Management • Forensic Investigations • Loan Review and Compliance Solutions • Mortgage Analytics and Stress Testing • Loss Share Compliance and Oversight • Due Diligence Services • Financial Institutions: • Process Improvement • Mortgage Review and Underwriting Solutions • Loss Share Compliance • Consent Order Regulatory Reporting • Governance, Operational Risk Advisory • Asset Servicing and Management • Consumer Credit Analytics • Accounting Advisory • Finance Operations Support • Project Management • Process Improvement • Accounting & SEC Reporting • M&A and Carve-out Support • Shared Services • Restructuring and Turnaround • Healthcare CFO Consulting Network • Strategic Advice on Healthcare and Healthcare Reform • Merger, Acquisitions, and Divestiture Analysis • Organizational Restructuring • Interim Management and Staffing • Capital Planning and Bond Issues Section 2: Company Introduction

12. Client Value Proposition Warbird’s service combines traditional consulting and staffing models by offering senior level talent and subject matter expertise, project management services, and the ability to provide flexible project teams scalable to meet dynamic needs for small, mid-size, and large client assignments: • Senior Expertise: Senior personnel bringing on average 20+ years of experience in their respective fields of healthcare, financial services, government policy and regulation, and CFO advisory (all consultants have a minimum of 15 years of experience) • On Demand Expertise & Project Management: More than 6,000 seasoned project consultants ready to be deployed to support specific client assignments and projects • Efficient Service Delivery Model: Leveraging an innovative service delivery model that blends a traditional consulting “bench” model with a “flex” staffing model providing significant cost advantages relative to traditional consulting models • Warbird delivers more experienced personnel for the specific engagement using a tailored “build to suit” methodology that leverages the depth of its consulting network • Typically, rates are ~40% less than Tier 1 consulting and Big 4 firms with Warbird providing senior people across the entire service delivery team • No Conflicts of Interest: Thoroughly objective and independent (Warbird does not provide clients with any attestation/audit services) Section 2: Company Introduction

13. Section 3: Accounting Advisory Practice

14. Practice Overview • Accounting Advisory Practice • An experienced team of professionals dedicated to helping corporations successfully manage event driven projects including M&A, distress/bankruptcy, public offerings, carve-outs/divestitures, and regulatory compliance. • Differentiated in the marketplace by offering scalable project teams with PROJECT MANAGEMENTand QUALTY ASSURANCE OVERSIGHT, proven experience in highly-visible, complex engagements, value-based pricing, and teams that include only senior level talent (~20+ years of experience). • Whether its interim staffing solutions with one consultant or complex projects that require PMOs and dynamic teams of hundreds of consultants, Warbird has the ability to meet our clients’ diverse needs… Section 3: Accounting Advisory Practice

15. Competitive Differentiation Section 3: Accounting Advisory Practice

16. Proven Performance – Selected Advisory Engagements Restatement, Document Review, Account Reconciliation Process Improvement, SOX Implementation/Testing Project Mgmt. of IFRS Implementation, Policy & Procedure Documentation Restatement, Account Rec., Carve-outs, Process Improvement Restatement, Account Rec., Policy/Procedure Process Re-engineering, Data Mgmt. Investment Accounting, Account Rec., Process Re-Engineering Divestiture Support, Purchase Price Accounting, Day 1 Accounting Services Interim Mgmt., Policies, Process Re-Engineering, Credit/Collections Acquisition Integration and Due Diligence Services, FP&A, Interim Management System Implementation, Policies & Procedures, Process Re-Engineering Restatement, Account Rec., Process Improvement, Interim Management Internal Controls, Bankruptcy Schedules & Claims Management Claims Management, Troubled Supplier Analysis, Account Reconciliation Bankruptcy Support, Claims Mgmt., Account Rec., Policies & Procedures Tax Services and Account Reconciliations “Blueprint” Planning for Carve-Out, Included Day 1 Accounting Services Section 3: Accounting Advisory Practice

17. Flexible Service Delivery Models Warbird’s approach to service delivery provides flexibility in addressing different client needs. Section 3: Accounting Advisory Practice

18. Accounting Advisory Capabilities Integrating new processes, people, and systems can become an all consuming task, while trying to manage day to day operations. Our team of experienced professionals insure that integration timelines are met, processes are optimized, and synergies are realized. Section 3: Accounting Advisory Practice

19. Common “Pain Points” Some of the most common accounting work streams where our clients have engaged us to lead or support projects include: Common Client “Pain Points” Monthly Close Chart of Accounts Rationalization Acquisition Due Diligence Services Management & Board Reporting SOX 404 Order to Cash Process Mapping & Redesign Acquisition Integration Forecasts Internal Audit Co-source Procure to Pay Requirements Gathering Purchase Accounting Budgets IFRS Implementation Revenue Recognition Data Conversion Interim Management KPI’s/Scorecard’s External Audit Prep (PBC) Inter-Company Accounting Testing & Training S-1, S-4 MD&A Financing Covenants Balance Sheet Reconciliations Interim Staffing Sell-Side Support Services Data Mining Tax: Income, Sales & Property Section 3: Accounting Advisory Practice

20. Section 4: Representative Client Case Study

21. - Case Study Summary of Work: Team of approximately 100 Warbird project managers and consultants (f/k/a Callaway Partners) supported Navistar (the “Client”) to restate and reconstruct twelve reporting periods of financial statements and subsequent SEC filings to enable Client to become a timely filer with the goal of relisting on the NYSE. The Warbird team supported the client in developing its internal financial reporting package used to prepare its consolidated financial statements. Length of Engagement: Commenced 1st quarter 2007 and ended 2009. Background:Navistar International Corp. is a holding company whose individual units provide integrated transportation solutions and financial services. Based in Lisle, Illinois, the company produces commercialtrucks, mid-range diesel engines and IC brand school buses, and Workhorse brand chassis for motor homes and step vans. It is a private-label designer and manufacturer of diesel engines for the pickup truck, van and SUV markets. The company also provides truck and diesel engine parts and service. Approach: Under the direction of a Warbird Engagement Partner, the Company deployed a service delivery team of consultants with tailored expertise in Complex Accounting, Foreign Exchange Accounting, and SEC reporting to draft the Annual Report on Form 10-K for the years ended December 31, 2005 and 2006. Warbird also assisted the Client in developing its internal financial reporting package to prepareits consolidated financial statements. Warbird further supported Navistar to revise and update Internal Controls, Policy Development, and improvements to Business Processes. Conclusion: Warbird’s ability to quickly deploy a well-managed and highly-experienced team of accounting professionals enabled the Client to meet its goals to restate and become a timely filer with the SEC. Section 4: Representative Client Case Study

22. - Summary of Client Deliverables The table below summarizes the primary accounting workstreams Warbird managed for Navistar during its engagement, which began in 2007 and ended in 2009. Section 4: Representative Client Case Study

23. Contact Warbird Consulting Partners LLC 100 Glenridge Point Parkway, Suite 200 Atlanta, GA 30342 Michael Draa CEO & Managing Director T: 770 841 2825 mdraa@warbirdcp.com Chris Bitler COO & Managing Director T: 404 401 9974 cbitler@warbirdcp.com Scott Peterson Managing Director T: 404 822 7212 speterson@warbirdcp.com