Introduction to Mazars USA

1. Introduction to Mazars USA Private Client Services Highly personalized solutions to help meet financial and personal goals

2. CONTENTS SLIDE • About Mazars USA Page 3 • Private Client Services Page 24

3. OUR TONE AT THE TOP PRINCIPLED, ETHICAL CLIENT-FOCUSED PEOPLE-ORIENTATED QUALITY A principle based, ethically driven firm, populated with the best and brightest talent A client-focused, professional services firm dedicated to unparalleled excellence in service A people centric, team oriented firm committed to diversity, learning and innovation A business where sustaining growth and profitability is our top priority, but never superior to professional quality

4. ABOUT US Mazars USA LLP is a client-centered, full-service accounting, auditing, tax, consulting and advisory firm with over 100 partners and 800 professionals in 12 U.S. offices. Mazars USA is the independent U.S. member firm of Mazars Group – a prominent international accounting, audit, tax and advisory services organization with nearly 23,000 professionals in 89 countries.

5. OUR VISION To be a premier Professional Services Firm that provides diverse and rewarding experiences for our people, clients and in the communities we serve.

6. OUR MISSION z Our Mission At Mazars USA Is To Be: A high-performing national firm with significant presence in strategic U.S. geographies; Leveraging our exceptional international capabilities and reach; Offering a broad array of industry specialists providing Accounting, Audit, Tax, Consulting and Advisory services to growth-oriented enterprises and individuals; Centered on a culture of diversity, collaboration and community; Driven by our Guiding Principles of Association Respect and Excellence.

7. 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.

8. 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

9. 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. 9

10. 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

11. 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

12. Mazars USA Representative Clients Technology & Media Energy & Utilities Real Estate Manufacturing & Distribution Services/Health Care Financial Services

13. 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

14. 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

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

16. 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 16

17. 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.

18. Our global expertise Audit & Assurance AUDIT & ASSURANCE 44% OF OUR GLOBAL REVENUES* Accounting & outsourcing 44% Audit & Assurance has been our core expertise for more than 70 years. We keep innovating and reshaping the way audit is done. We are pleased to offer an Augmented Audit™ experience to all stakeholders. Consulting & financial advisory Taxation & legal 18% ADVISORY, TAX & COMPLIANCE 56% OF OUR GLOBAL REVENUES 19% To better serve all of our clients worldwide, we are also investing in Advisory, Tax and Compliance. We provide financial diagnosis, tax and legal services as well as advisory and accounting support to small, medium and large organisations. 18% * Percentage by global revenue, source of data: 2019 Global Year Book

19. Business. For good Our goal is to help our clientscreate sustainable value in their businesses, wherever in the worldthey wish to operate. Our experts bring deep sector knowledge and technical service excellence together to ensure our clients achieve their goals. Nurturing collective responsibility Empoweringpeople CSR consulting and ethics in business consulting Corporate culture and human rights internal audit, external assurance and consulting, advisory services in the areas of diversity and corporate equality. Reengineeringtrust in business Non- financial assurance, GDPR, corporate governance, anti-bribery and corruption

20. 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

21. WHAT WE DO From diversity to globalization, from innovation to stewardship, discover our unique stories and how we believe businesses can interact with their stakeholders. ACCOUNTING, AUDITING AND ASSURANCE TAX SERVICES ADVISORY CONSULTING

22. 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

23. 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

24. Our Private Client Services (PCS) Group possesses the resources, experience and global expertise to provide a full range of services tailored exclusively to high-net-worth individuals, closely-held business owners and their families. Our focus is on taking care of you. We do this with a coordinated approach that ensures there will always be someone to work with you in a proactive, integrated and high-touch manner. By building a close, trusted relationship with you and your family, we develop a deep understanding of your situation and create comprehensive services that help you meet your goals - now and in the future. Our highly personalized tax and financial planning services are founded on consistent, hands-on service to our distinguished clients. We help you preserve and grow your wealth with a set of specialized tools that are configured to fit your unique situation. We cater to the exclusive and diverse requirements of clients with substantial wealth by: Assigning an experienced and technically skilled staff of specialists who understand the full history and intricate nuances of your financial situation. Offering customized financial solutions to meet the precise personal and business challenges you face. Helping you identify goals and opportunities to plan appropriately for the future. Delivering responsiveness, confidentiality and integrity to continue your legacy of financial success - generation to generation. Private client services 24

25. Private client Services Highly personalized solutions to help meet financial and personal goals Insurance and Investment Advisory Services * Estate, Gift, Trust and Charitable Planning Compensation and Benefit Services Cash Flow, Education and Retirement Expatriate Compliance and Planning Tax Services Mazars offers a combination of sophisticated tax planning, consulting and compliance services with our signature high level of personal attention. * We can assist with these through our RIA or working with your existing advisors.

26. Private Client Tax Services Mazars offers a combination of sophisticated tax planning, consulting and compliance services, with our signature high level of personal attention. Gaining an understanding of your unique needs allows us to focus on uncovering opportunities for tax savings so that you can concentrate on building, protecting, and preserving your wealth. Any effective wealth or strategy must consider the impact of taxes.

27. Private Client financial planning & advisory Services We work as a key member of your team of professional advisors to address all areas of your financial planning needs. Many clients call upon us to assist them with estate, gift, trust, and charitable planning. We are available to review any existing wills and established trusts to ensure that your estate’s administration is taken care of and that these important items are up to date and in accordance with both your wishes and any eventuality that may occur. Estate, Gift, Trust & Charitable Planning Gift and Estate Strategies (Succession Planning and Wealth Transfer) Document Review (Wills, Trusts, DPOA) Philanthropic Strategies (Foundations, CRATS, CRUTS, CLTS) Legacy Planning and Elder Care Planning Asset Protection Estate Administration and Fiduciary Accountings Entrepreneurial Business Services Assist with Start-Up Activities (Formation, SS-4, S Elections) Set Up Accounting Systems (Training, Implementation) Outsourcing Functions (G/L, A/P, A/R, Payroll, QuickBooks) Accounting Assistance and Oversight (Audits, Reviews, Compilations) Compensation and Benefit Services Qualified Retirement Plan Strategies Deferred Compensation Strategies Equity Based Compensation (NQOs/ISOs) Cash Flow, Education and Retirement Cash Flow Analysis (Including Retirement Simulations) Education and Event Funding (529 Plans, Real Estate Purchase) Financing Strategies (Personal Mortgages, Business Loans) Insurance Advisory Services* Needs Analysis and Evaluation Coverage Consulting Services/Sophisticated Strategies Product Options (Life, Health, Dbl, Group, LTC) Investment Advisory Services * Asset Allocation and Strategic Planning Manager/Fund Selection and Evaluation Monitoring and Reporting * Through our RIA, or working with your existing advisors.

28. Private Client Services SPECIALTY AREAS WOMEN FAMILY OFFICE SERVICES EXECUTIVES NEXTGEN ATHLETES AND ENTERTAINERS ATTORNEYS GLOBAL CITIZENS / MOBILITY MATRIMONIAL PLANNING 28

29. PCS FOR WOMEN • We address the specific needs of women – whether they are single, married, divorced or widowed. The financial needs of today’s women are complex. On average, women live longer than men and can require as much as three times the investment in long-term care. At the same time, many women have become the primary breadwinner or sole earner in their households or may be handling finances for the first time in the wake of a death or divorce. Mazars is here to help you balance family needs, such as caring for children and/or aging parents, with important personal financial goals. No matter your financial priorities – whether properly investing existing wealth, planning for long-term medical care, establishing a successful monthly budget or saving for a child’s college education – we are here to help you build and secure the financial future you desire. 29

30. PCS FOR family offices 30 • We build long-lasting relationships with our family office clients, gaining a deep understanding of their goals and attending to all of their financial needs. Our dedicated Family Office Services team provides a full range of services tailored exclusively to the multi-generational, and often international, needs of family offices. This includes integrating strategic planning and compliance services with the dynamics and structure of the family unit. We recognize the importance of confidentiality and have rigorous policies and procedures to protect client privacy and guard client information. 30 Mazars USA LLP is an independent member firm of Mazars Group.

31. PCS FOR executives • Our professionals deliver in-depth insight for C-Suite executives, focusing on the distinct elements of executive compensation and wealth-related strategies. 31 We provide comprehensive tax and financial planning for executives of public and private companies. Our clients count on us to skillfully handle the complex interactions that take place within their business activities, family dynamics, and personal financial needs. We understand that each executive’s situation is unique, which is why we create a customized approach that effectively integrates your team of trusted advisors. In that regard, we are able to act as a central touch-point for execution within the team on your behalf. You can rest assured that your financial needs are being addressed, allowing you to focus on enhancing your business while securing your family’s future. 31 Mazars USA LLP is an independent member firm of Mazars Group.

32. PCS FOR NEXTGEN 32 • We believe that financial wealth is a tool to enhance human, intellectual, social and spiritual capital – a means to create the life that you want to lead. There are both opportunities and challenges when you are a beneficiary of family wealth or building your own wealth. It can be difficult to balance family and/or non-financial goals with fulfilling your individual needs and objectives. We help our clients to leverage these different forms of capital in planning for the future and preparing for the unexpected – from ensuring that inherited wealth is properly managed to planning for long-term goals, budgeting for monthly expenses or saving for a particular investment. 32 Mazars USA LLP is an independent member firm of Mazars Group.

33. PCS FOR Matrimonial Planning 33 • Our Matrimonial Planning Group draws on the knowledge and resources of experienced multi-disciplinary professionals to provide you with exceptional service. We offer a complete analysis of your client’s financial, tax and advisory needs. We deliver a broad range of pre-marital, divorce, and post-divorce services to address all aspects of matrimonial planning including financial planning, tax consulting and preparation, valuation advisory, forensic accounting, and dissolution resolution services. 33 Mazars USA LLP is an independent member firm of Mazars Group.

34. PCS FOR Global Citizens & Global Mobility 34 • Creating a customized approach that effectively integrates your team of trusted advisors. Because many of our clients hold citizenship in more than one country or have family members, business interests or investments abroad, we offer fully global capabilities. We also help today’s growing class of international professionals – those who hold citizenship in one country, but are employed in another – address the tax implications and other complications of their global status. In an increasingly global economy, international companies often employ citizens of one country in another country – whether on a temporary or permanent basis. We help you address the compliance, tax, and other implications of this type of transaction for such employees, ensuring all the bases are covered and you can focus on growing your business. 34 Mazars USA LLP is an independent member firm of Mazars Group.

35. PCS FOR attorneys • We work one-on-one with you to develop tailored, effective plans for growing and preserving your wealth while minimizing your tax burden. As a professional services provider, the needs of your clients are your number one priority. When was the last time you considered your personal finances with such focus? Mazars takes an integrated and consultative approach to private client services for attorneys to address your personal and financial needs. Our special industry knowledge in the legal sector and tax implications for legal professionals means that we can help you foresee obstacles before they grow into problems – whether in accounting, finance or tax. We understand that keeping competitive in a volatile marketplace is critical and we can help create conditions that help you and your business venture further. 35 Mazars USA LLP is an independent member firm of Mazars Group.

36. PCS FOR athletes and entertainers • Athletes and entertainers face particular wealth management challenges in terms of tax strategies, wealth preservation and financial planning. Our team is familiar with the intricacies of athletic and entertainment contracts, advances, royalties, syndication revenues and expenses, tour income and expenses, promoter costs, front-end/back-end/cancellation clauses, ratings-based revenues, and the many other accounting and tax issues that you face. We work closely with agents, attorneys, investment advisors and other professionals to ensure there is an effective financial strategy in place, from tax minimization to retirement and estate planning. 36 Mazars USA LLP is an independent member firm of Mazars Group.

37. PCS E-Newsletter and Alerts WEALTH ADVISOR TAX ALERT Our Wealth Advisor e-Newsletter and Tax Alerts cover tax and other financial concerns that will affect high net worth individuals. In addition to our personal contact with clients, this insightful coverage ensures that we keep you updated on important trends and emerging issues throughout the year.

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