Introduction to Mazars USA

1. Introduction to Mazars USA HEALTHCARE Surname Name – Name Meeting – Place – Month Year

2. A full-service firm with a national focus and international reach Mazars USA LLP 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. 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. • 800 professionals and more than 100 partners in more than 12 U.S. offices • Named a top U.S. accounting firm by Accounting Today • 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 • Specialized industry training for our team members at all levels, so that they are familiar with a client’s total business environment Since 1921, Mazars USA LLP provides a unique combination of foresight and experience when fulfilling client needs in accounting, tax and consulting services.

3. What makes Mazars USA exceptional Quick, Accurate Technical Issue Resolution Mazars’ dedicated Quality & Risk Management Team defines and promotes policies and procedures which ensure that the firm delivers the highest quality assurance services complying with professional standards. This team monitors compliance with a view toward continuous improvement in the efficiency and effectiveness of client service deliverables. Because of its proximity to the rest of the Mazars groups, we are able to resolve complex technical challenges quickly and accurately, presenting a quality alternative to larger firms by remaining entrepreneurial and client-focused. Exceptional Service Our integrated service platform brings together our national and international professional experts in audit, tax and SEC services. We offer consistency and quality – full service solutions with a high degree of personal attention Multiple partners assigned to each client account ensures top-notch service and that a high-level contact is always available Continuity in team composition means that Mazars professionals grow with you throughout the engagement as experts in your business’ specific needs and cycles We are well-versed in current industry trends and constantly monitor the changing landscape to identify new trends Effective Communication Frequent contact between Mazars and your team keeps the focus squarely on your needs. We provide open, interactive and direct communication with management, and our comprehensive, periodic reports and meetings mean that you are never surprised by financial developments. WHY CHOOSE MAZARS? At Mazars USA, we build long-term, mutually beneficial relationships with our clients, and strive to exceed expectations at every step of our association. Quick, accurate technical issue resolution Exceptional service Effective communication

4. THE OPTIMIZE APPROACH As your professional services advisor, we continually look to understand your business through the services we provide. With our expertise, we can build on that knowledge, working with you to ensure that the important gaps in performance and the future positioning of the company are addressed with the attention and priority they deserve. We have developed a unique program to support our clients to focus on the key issues that will drive success, while optimising the long-term value of their business. We call this program ‘Optimize.’ Being an Optimized client begins with ensuring we understand your business – not in relation to a specific piece of work we are responsible for, but as a holistic overview of the business and the challenges it faces. UNDERSTAND EXECUTE ANALYZE OPTIMIZE Clarify the Mission & Goals of the Business Objectively Assess Current Performance Identify Gaps and Address Them Current Positioning in the Target Markets Quality of Business Operations Effectiveness of People and Teams Finance and Risk Clarify the longer-term mission, direction, goals and align business leaders and the management team around those objectives. Highlight the gaps between desired goals and current position and identify actions to address them. 4

5. Exceptional Client Service Deliver With outstanding service Confirm Solutions With the client and provide insights Develop Solutions with the client Measure Value to the client Identify Issues and implications Understand The client agenda

6. National Coverage Through Praxity Alliance Mazars has comprehensive national coverage through our membership in the Praxity Alliance of Independent Accounting Firms. Member Firms • Mazars • Aronson • BKD • Dixon, Hughes, Goodman • Kaufman, Rossin & Co. • Moss Adams • PlanteMoran

7. MAZARS USA offices • New York City, NY • Woodbury, NY • Edison, NJ • Fort Washington and Philadelphia PA • Chicago, IL • Frederick, MD • West Palm Beach, Sarasota, and Fort Lauderdale, FL • Sacramento, CA • Los Angeles, CA

8. Us business development market map “go to market” INDUSTRY SECTORS Life Sciences / Pharmaceuticals Healthcare Technology, Media Information Real Estate Manufacturing & Distribution Financial Services Professional Services Firms Not For Profit SIZE PROFILES International Clients Entrepreneurial Clients CLIENT Size & Profiles Private Clients Micro Very Large Mid-Market Large SME SERVICE LINES Financial Advisory Services Entrepreneurial Services Global Services Advisory Attest Tax Consulting AOS GEOGRAPHY

9. Firm Ranking 9

10. Mazars USA Representative Clients Technology & Media Energy & Utilities Real Estate Manufacturing & Distribution Services/Healthcare Financial Services

11. Mazars group a smart alternative to conventional firms Mazars USA LLP is an independent member firm of Mazars Group, an international and independent organization specializing in audit, accountancy, advisory, tax and legal services KEY FIGURES AS OF JANUARY, 1ST 2019 89 COUNTRIES 310 OFFICES 23,000 PROFESSIONALS 1,040 PARTNERS UNINTERRUPTED GROWTH 2005 2010 2018 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

12. Mazars groupOUR GROWTH JOURNEY REGIONAL In 1995, we were an international SME, present in 15 countries. Our 2,000 staff were mainly focused on Audit & Assurance. 1995 INTERNATIONAL In 2005, we became a well established mid-sized company, structured as a unique international partnership and active in 38 countries. 2005 GLOBAL Today, Mazars is a €1.6bn global company, active in 89 integrated countries, providing a large range of Audit, Advisory and Tax services. TODAY

13. Mazars groupSERVING OUR CLIENTS WORLDWIDE 67% 11% 13% 6% 3% * Percentage by global revenue, source of data: 2019 Global Year Book

14. We believe the essence of our profession is adding value to companies with our advisory services, building trust with our audit expertise, and contributing to a safer marketplace. Going beyond technical excellence, our role as auditors and advisers is to help our clients build a better society by addressing some of today’s burning issues such as urban development, tax transparency, and reducing inequalities. We are distinctively capable of assisting large listed companies, while having unique resources to help organizations of all sizes – mid-caps, SMEs and start-ups – with tax, legal, and outsourcing services. From its humble beginning to the international group that it is today, Mazars has always remained true to its founder’s spirit and values of deep ethical commitment, responsibility and belief that technical excellence is the key to success. Mazars groupA SMART ALTERNATIVE TO CONVENTIONAL FIRMS We offer: Our people an opportunity to be part of an adventure Our clients a different perspective, delivering trust and creating value Society a commitment to promote Business. For Good.TM QUALITY TRUST VALUE 14

15. Why choose mazars? Focus Trusted Quality Coordination Value for money We consider you as a top client. We nominate a dedicated, experienced team, that will deliver consistent added-value. Quality first, whatever the mandate, wherever it is located. You annually assess our quality and we constantly improve it. 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. 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. 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.

16. The Mazars Foreign Desks International Expertise • The Mazars Foreign Desks have specialized expertise in the markets and local business environments of their countries as well as those of the United States. They connect businesses across the globe, providing clients with the insight they need when doing business internationally. Our Foreign Desk experts are a bridge to better communication. With fluency in the local language and extensive cultural understanding, they assist the firm’s clients by: • Servicing the tax and financial reporting needs of foreign entities based in the United States • Connecting Mazars overseas clients with the right professional when dealing with U.S. related issues, questions or needs • Connecting our U.S. clients with the right professional in the related country when faced with foreign related issues, questions or needs • Strengthening existing relationships with foreign clients

17. OUR SERVICES

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

19. 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. Protect your Assets Execute more Effectively Transform your Business Helping you to take control of your strategic and organizational needs. Helping you to improve your business operations. Helping you to achieve more by offering strategic solutions to help you obtain the right control level and decrease risk. • Human Capital and Change Management • Target Operating Models • Operational Excellence • Technology Enablement • Strategic Sourcing and Logistics • Data Quality and Business Intelligence • Governance, Risk and Compliance • Organizational Resilience • Cybersecurity and Data Privacy Specialty Industry Groups Insurance Health Care Services Banking Public Sector Life Sciences

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

21. INDUSTRY EXPERTISE

22. OUR INDUSTRIES Business leaders and management teams face significant industry challenges ranging from disruptive competition, talent wars, technology, regulation changes, international policy changes and other critical factors. We can help your business through those hard issues, ensuring it is evolving at the right time and pace to remain Optimized, competitive and successful. PUBLIC SECTOR REAL ESTATE REITS TECHNOLOGY & MEDIA TRANSPORTATION & LOGISTICS HOSPITALITY INDUSTRIALS INSURANCE LIFE SCIENCES MANUFACTURING & DISTRIBUTION NOT FOR PROFIT OWNER/OPERATORS PRIVATE EQUITY PRIVATE CLIENT SERVICES PROFESSIONAL SERVICES FIRMS EMPLOYEE BENEFIT PLANS ENERGY & UTILITIES FINANCIAL SERVICES FOOD & BEVERAGE HEALTHCARE ASSET MANAGEMENT BANKING BROKER/DEALERS CONSUMER PRODUCTS & APPAREL CONSTRUCTION

23. Building Dynamic, Forward-Thinking Solutions. Navigating today’s turbulent healthcare landscape demands experienced insight and dynamic solutions. As a leading change facilitator in this era of sweeping healthcare reform, the Mazars Healthcare Consulting Group offers healthcare payors and providers a powerful combination of service and results-oriented strategy to help them meet their business goals, overcome challenges, and improve performance. With decades of experience in the healthcare industry, we provide timely, valuable information and insights into policies, best practices and industry developments. Our entire team is committed, diligent, and dedicated. We’re on the front line, building successful outcomes. We thrive on developing deep, personal relationships with our clients. Mazars USA gives you the expertise and deep resources of a firm with national reach, paired with the ongoing client service and feel of a boutique. We are your nimble partner, delivering actionable strategies that address your particular challenges. When retaining us, you can be confident in your choice, knowing that we have delivered success to other companies and can help you achieve similar benefits. Mazars USA offers unfettered access to distinguished thought leaders - our team, made up of former healthcare industry professionals and renowned consultants, deliver a valuable perspective seldom found in the marketplace. This powerful combination demonstrates why two-thirds of our clients seek our help again and again. Healthcare Consulting Group Providing the resources, experience and global expertise to help you adapt in a dynamically changing healthcare landscape.

24. How We help our clients Our long-standing relationships with providers and payors in all segments of the healthcare industry are a testament to our value as their trusted business advisor. With decades of experience in the healthcare industry, we provide timely, valuable information and insights into policies, best practices and industry developments. Driving long-term financial, operational and market success for hospitals and health systems through revenue maximization, technology implementation, system alignment, process improvement, data analytics and payor contracting. Our focus is on delivering sustainable outcomes for hospital executives facing transformational change. Hospitals/Health Systems Delivering tailored services to physician groups, skilled nursing & rehabilitation facilities, urgent care centers, ambulatory surgery centers, home care agencies and social services organizations, helping to firmly position them within the changing healthcare landscape. Our goal is to provide support in contracting initiatives, clinical and operational process improvement and strategic planning for payor and provider alignments. Physicians & Ancillaries Providing full-service consulting to national and local payors; Managed Medicare and Medicaid, Public and Private Exchanges, Workers’ Compensation/No Fault and Commercial Plans. We guide payors through end-to-end regulatory reviews, network expansion, reimbursement transformation, unit cost reduction and clinical/operational process improvements. Payors Unprecedented consolidation in the healthcare market means that many companies will become part of a private equity portfolio. Our team understands both the buy and sell side of the transaction, giving us the ability to provide effective transactional support in valuations, financial modeling, integration and market based due diligence. Private Equity

25. Healthcare service offering Overview REGULATORY COMPLIANCE MANAGED CARE Navigate and implement state and federal regulations by increasing awareness and reducing risk. Improve top line revenue through strategic market alliances and innovative reimbursement methodologies. DATA ANALYTICS INFORMATION TECHNOLOGY Advanced analytics for critical decision making. Enhance security and significantly increase savings through the use of appropriate technologies. DUE DILIGENCE Provide market-based reviews and feedback to address issues before a transaction is finalized. 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 deliver efficiency.

26. Our Services Managed Care • Performance & risk based contracting • Outsourced managed care contracting • Provider credentialing • Integrated delivery system development • End-to-end network development • Fee schedule/capitation analysis • Vendor carve-out negotiations • Narrow network design • Unit cost reduction strategy • Contract review & payment compliance • Strategic alignment contracting Information Technology • IT governance • IT strategic planning • Cybersecurity • Data governance • Network & telecommunications assessment & planning • System evaluation & selection • Contract review & negotiations • System optimization & process workflow improvement • Meaningful use & regulatory requirements • Interim Leadership (CIO, CTO, PMO) Revenue Cycle • Revenue cycle assessment & transformation • Point of service collections • Cash position improvement • Charge master review • Charge capture optimization & system alignment • Strategic repricing of services • Compliance & self-disclosure reviews • Collection agency/external vendor analysis • Denial management and mitigation • Claims audits • Interim CFO management services • Inpatient & outpatient coding & documentation improvement

27. Our Services • Organizational assessment & design • Operational analytics & benchmarking • Supply chain optimization • Cost analysis & containment • Operating model assessment & transformation • Complex project management • Executive coaching & development • Retained executive search Performance Improvement Regulatory Compliance • Monitoring services for CMS & state regulatory bodies • Readiness assessment surveys and audits • Corrective Action Plan (CAP) development & implementation • State & federal filings for new or expanding networks • Telephone/on-site surveys • Interim management & staffing resources • Expert witness testimony • Organizational readiness assessment Data Analytics • Prescriptive analytics • CMS & state exchange risk modeling • Value based modeling & reporting • Descriptive & comparative analytics (utilization, financial, quality) • Predictive analytics (re-admission, early identification of high utilizer) • Dashboard development • Business intelligence & maintenance Due Diligence • M&A/divestiture planning & execution • Buy/sell-side transaction analysis • Valuation services • Financial modeling • Technology & process evaluation • Organizational & operating model assessment • Retained executive search

28. Pharmaceuticals Expertise Mazars offers a full suite of customized, innovative solutions for pharmaceutical businesses. We provide effective guidance that will give you a competitive edge. Our services include: Mazars’ pharmaceutical professionals bring to bear expertise honed by decades of hands-on experience on the unique needs of pharmaceutical companies. We appreciate the challenges you face and are committed to you and your industry.

29. Examples of Our Pharmaceuticals Work Consulting: Complex Debt and Equity Transactions Audit Services Currently provide audit services for a $50 million pharmaceutical contract services company that provides services in support of the clinical development process of the pharmaceutical, biotechnology and medical device industries. Have provided consulting on other complex debt and equity transactions with multiple development stage life science companies. Accounting Support Services Audit Services Provide accounting support services to a medical device company that markets specialty non-invasive lasers to both the medical and veterinary markets. Currently provide audit services to a company in the development stage which is primarily engaged in the clinical development of pharmaceuticals for the pediatric and neonatal patient populations, specifically the treatment of infantile jaundice. Consulting: Accounting for Options Back Office Financial Needs Provide consulting on accounting for options to several life science companies. About five years ago we performed all of the back office financial needs for the first year of operations for a company that purchased seven under-marketed drugs from a major pharmaceutical company. This company had immediate operations with no finance infrastructure, which we provided until that could be built.

30. Our professionals SUBTITLE

31. Our people Gil has over 25 years of proven experience building, scaling and leading successful healthcare technology and services organizations, and driving significant revenue growth. Gil has gained a unique understanding of all the stakeholders in the healthcare continuum, having worked with Payers (Commercial, Blues, State/ Federal), PBMs, Providers, Health Systems and Vendors. Doug has 30 years of demonstrated Revenue Cycle “Turn-Around” skills serving in various senior leadership roles for large, international financial services firms and numerous financially distressed providers, including hospitals, ancillary and physician groups. Doug is known for building collaborative relationships, and developing highly functioning Revenue Cycle and Consulting teams. GIL ENOS HEALTHCARE CONSULTING GROUP LEADER DOUG BARRY PRINCIPAL

32. OUR PEOPLE Ira has over 30 years of experience in managed care on both the payor and provider side of healthcare delivery, including provider and payor network development, strategy and implementation, reimbursement methodologies and contract negotiations for capitation, risk, and fee-for-service. He also has extensive experience working with Government Programs, private equity offerings, and analysis of clinical outcomes for providers. Steven has over 10 years of experience providing advisory services to payer and provider clients in the healthcare industry. He specializes in strategic planning, designing and executing value-based contracts, developing new plans, providing dynamic payer-provider operational support, relationship management and contracting strategies, and has an unparalleled ability to integrate regulatory requirements with innovative growth strategies. IRA GOTTLIEB PRINCIPAL STEVEN HERBST PRINCIPAL

33. OUR PEOPLE Mark has over 25 years of experience in senior leadership roles with Health Plans, IPAs and MSOs with a track record of improving results and developing strategies for healthcare organizations through senior management oversight, long-range planning, strategic direction, management of operations, communication, negotiation, contract relationships, client management and cost management. Laura has over 10 years of experience of delivering operational leadership, support and project management to a variety of healthcare organizations. She specializes in operations, performance monitoring and management, public policy, compliance, audit, project management, enterprise risk management, program evaluation, process improvement, and fraud, waste and abuse. Laura is Certified in Healthcare Compliance (CHC) and a Certified Fraud Examiner (CFE). MARK MARTEN PRINCIPAL LAURA PETH PRINCIPAL

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