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MARK O. DIETRICH Certified Public Accountant

945 Concord Street, Framingham, Massachusetts 01701 (508) 877-1999

E-mail: dietrich@cpa.net www.cpa.net

EDUCATION BENTLEY COLLEGE Master of Science in Taxation, March 1984

BOSTON UNIVERSITY Masters in Business Administration with high honors, May 1977 Bachelor of Science in Business Administration (accounting), summa cum laude, Beta Gamma Sigma, January 1976

FIRM AFFILIATION: MARK O. DIETRICH, CPA, P.C. PROFESSIONAL DESIGNATIONS and ASSOCIATIONS

Licensed as a Certified Public Accountant in Massachusetts, November 2, 1978 Accredited In Business Valuation by the American Institute of Certified Public Accountants, 1998-2018 Lecturer, Boston University Graduate School of Management (Corporate Financial Management, FE 820) and Undergraduate School of Management (Corporate Financial Management 449) Academic Year 2014-2015 Massachusetts Society of Certified Public Accountants (MSCPA) Member of AICPA National Health Care Industry Conference Committee for 2008-2014, Conference Chair for 2012 and 2013 Chair, AICPA 2014 Online Conference on Healthcare Reform Member of AICPA Affordable Care Act Response Task Force Expert Panel, Jim Hitchner’s Financial Valuation and Litigation Expert Editorial Board, Business Valuation Update Member of AICPA Health Care Expert Panel for 2007-2010 Member AICPA ABV Credential Committee, 2005-2006 Member of AICPA ABV Exam Review Course Task Force for 2009-2010 Former member Federal Tax Committee (past-Chair) and Physicians and Health Care Committee (past-Chair) of the Massachusetts Society of Certified Public Accountants (MSCPA); Chair, MSCPA 1993 Health Care Reform Conference 2016 AICPA Healthcare Industry Conference recognition for many contributions to the field AICPA Business Valuation “Volunteer of the Year” Award, 2006 1995 MSCPA Lamp of Learning Award for excellence in seminar instruction “Best Of” Award from the Continuing Education Division of the Massachusetts Bar

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PRESS Medical Economics Group practice: The IRS cracks down on bonuses, January 23, 2004 Medical Economics Private payers re-examining reimbursement, February 25, 2013 Boston Herald: Analysts: Affordable Care Act Fees, Taxes on the Way, December 31, 2013 Journal of Accountancy Online: Seven Ways for Small Businesses to Rein in Health Care Costs, February 4, 2014 Report on Medicare Compliance: Hospitals May Reduce FCA Risk With New Ways to Compensate MDs, January 18, 2016 Outpatient Outcomes: ASCs Meet Challenges Head-On, 2017, Issue 6 Physicians Practice: 9 Overall Strategies for Physicians, April 6, 2018 Managed 9 Healthcare Executive: Three Big Reasons U.S. Healthcare Spending Outpaces Other High-Income Countries, April 14, 2018 Report on Medicare Compliance: FMV and Commercially Reasonable: Missing the Link Is a Stark Risk, May 21, 2018

PUBLICATIONS BOOKS BVR/AHLA Guide to Healthcare Industry Finance and Valuation, 4th Edition (Technical Editor, Editor, Contributing Author) co-published by Business Valuation Resources and American Health Lawyers Association, May 2016 (3rd edition, June 2012; 2nd edition, 2010; 1st edition November, 2008)

Significant Chapters contributed to the 4th Edition Using Work RVUs and “Particular Market” Rates to Establish Fair Market Value Physician Compensation By the Numbers: A Case-Based Understanding of Healthcare Valuation Fraud Reasonable Compensation for Physicians under the Internal Revenue Code Patient Medical Records, HIPAA and State Medical Records Law in Valuation & Litigation Choosing and Using the Right Valuation Methods for Physician Practices Factors in Estimating Cost of Capital and Forecasting Cash Flow in Healthcare (with Carol Carden, CPA/ABV, ASA)

BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, Contributing Author and co-Editor with Timothy Smith, CPA/ABV, November, 2017; (1st November 2012) The Financial Professional’s Guide to Healthcare Reform, co-authored by Gregory Anderson, CPA/ABV, published by John Wiley & Sons, May 2012 BVR’s Guide to Physician Practice Valuation 3rd Edition (Editor, Principal Author) Business Valuation Resources, October, 2016 (2nd edition, June 2012; 1st edition, 2010) BVR Guide to Ancillary Healthcare Services Valuation (Editor) Business Valuation Resources, December, 2016 The 2001/2002 Medical Practice Valuation Guidebook, Including Comprehensive Financial Analysis and the Influence of Managed Care, (Second Edition released April 2001) First edition, March 1999 Release, peer reviewed by America’s leading valuation experts Guide to Healthcare Consulting (Co-author), Managed Care Contracting Chapter, Practitioners Publishing Company, inception through October, 2016 BOOK CHAPTERS, (Contributing Author) Valuing Professional Practices and Licenses, A Guide for the Matrimonial Practitioner: Special Considerations In Valuing Medical Practices: MGMA Data, Accounts Receivable, Ancillary Revenue, And Nonphysician Providers, Ronald Brown, Esq., Editor; Aspen Publishing, 2002; 2013 (with Kathie L. Wilson, CPA/ABV) BOOK CHAPTER, (Update of Professional Practices Chapter) Guide to Business Valuation, Practitioners Publishing Company, March, 2009 BOOK CHAPTER, (Contributing Author) Lost Profits for Physician Practices in BVR’s The Comprehensive Guide Economic Damages, Nancy Fannon and Jonathan Dunitz, Editors; Business Valuation Resources, 2009; 2nd Edition 2011, 3rd Edition 2014, 4th Edition 2016

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JOURNALS PHYSICIAN DISTRIBUTION, MOBILITY, FAIR MARKET VALUE AND COMPENSATION SURVEYS in hfm Magazine (Healthcare Financial Management Association), July, 2018; Early Edition DATA, STATISTICS, INFORMATION AND KNOWLEDGE IN THE HEALTHCARE VALUATION ARENA Financial Valuation and Litigation Expert, June/July 2018 HOW THE NEW QBI DEDUCTION IMPACTS THE HYPOTHETICAL BUYER AND SELLER Business Valuation Update, Part 1: February 2018, Part 2: July 2018 with Kevin Yeanoplos, CPA/ABV, ASA MISPLACED RELIANCE ON PHYSICIAN COMPENSATION SURVEY DATA IN PRACTICE VALUATION American Journal of Family Law, June 2017 REVISITING THE MEANING OF FAIR MARKET VALUE Business Valuation Update, April 2017 PROTECTED HEALTH INFORMATION: THE TOXIC WASTE OF LITIGATION IN HEALTHCARE Financial Valuation and Litigation Expert, December/January 2017 A NEW ERA FOR FAIR MARKET VALUE PHYSICIAN COMPENSATION The Value Examiner, March/April 2016 KEY ISSUES IN DEBATE OVER THE COST APPROACH FOR HEALTHCARE INTANGIBLES Business Valuation Update, November 2015, with Timothy Smith, CPA/ABV TRENDING TOPICS IN HEALTHCARE VALUATION Financial Valuation and Litigation Expert, April/May 2015 HOW HEALTH CARE DATA SECURITY RULES MAY AFFECT YOU (peer reviewed) Journal of Accountancy, January 2015 (article discusses HIPAA in valuation and accounting practice) TEN THINGS CPAS SHOULD KNOW ABOUT THE AFFORDABLE CARE ACT (peer reviewed) Journal of Accountancy, July 2014, with Brian K. Marks PITFALLS, PRATFALLS AND BAD CALLS IN HEALTHCARE VALUATION, Financial Valuation and Litigation Expert, February/March 2014 CAN PRIVATE PRACTICE IN THE UK LEARN FROM THE PRIVATE PRACTICE EXPERIENCE IN THE US WITH REGULATORS? Independent Practitioner Today, April 2012 (United Kingdom) A VALUATION MODEL FOR THE FORMATION OF ACOS, Part 2 AHLA Health Lawyers Weekly, January 13, 2012, co-authored by Carol Carden, CPA/ABV, ASA

ASSESSING INTANGIBLE VALUE IN A PHYSICIAN PRACTICE ACQUISITION, AHLA Hospital & Health Systems Rx, May, 2011 (with Gregory D. Anderson, CPA/ABV CVA; Carol Carden, CPA/ABV ASA, CFE; W James Lloyd, CPA/ABV ASA, CBA, CFE; J. Gregory Endicott, CPA/ABV, ASA, MBA; Todd J . Sorensen, AVA; Reed Tinsley, CPA; Kathie L. Wilson, CPA, CVA) WHY TRANSACTION STRUCTURE AFFECTS VALUE AND OTHER NUANCES OF VALUING MEDICAL PRACTICES, CPA Expert, Spring 2010 FACTORS IN FORECASTING CASHFLOW AND ESTIMATING COST OF CAPITAL IN HEALTHCARE, Business Valuation Update, April, 2010, co-authored by Carol Carden, CPA/ABV, ASA HOW TECHNICAL AND PROFESSIONAL COMPONENTS OF ANCILLARY REVENUE AFFECT MEDICAL PRACTICE VALUES, Business Valuation Update, April, 2010, co-authored by Kathie L. Wilson, CPA/CVA LESSONS FROM AMERICA: US MANAGED CARE MAY COME TO UK, Independent Practitioner Today, September 2009 (United Kingdom) CONVERTING PHYSICIAN PRACTICES TO TAX-EXEMPT STATUS: IS THERE AN UPSIDE TO THE DOWNTURN? American Health Lawyers Association Tax & Finance Practice Group Member Briefing, June, 2009

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SUPPLY AND DEMAND: ASSESSING THE IMPACT OF THE SHORTAGE OF PHYSICIANS ON VALUE, Financial Valuation and Litigation Expert, December/January 2009 MEDICAL A/R: TOP ISSUES THAT IMPACT YOUR VALUATIONS, Business Valuation Update, November, 2008 EVALUATING RVU-BASED COMPENSATION ARRANGEMENTS, with Greg Anderson, CPA/CVA, Health Lawyers Weekly, American Health Lawyers Association, November 14, 2008 WHAT GOES AROUND COMES AROUND: DERBY V. COMMISSIONER, CPA Expert, Fall 2008 HEALTHCARE MARKET STRUCTURE AND ITS IMPLICATION FOR VALUATION OF PRIVATELY HELD PROVIDER ENTITIES: AN EMPIRICAL ANALYSIS; Business Valuation Review, Summer 2008 WHAT IS TO BE LEARNED FROM CARACCI? with Ken Patton, ASA, CPA Expert, Fall 2007 JOURNALS (continued) THE SUMMER OF OUR DISCONTENT: CMS Adds To the Burden of a Long Hot Summer, Financial Valuation and Litigation Expert, October/November 2007 A HEALTHCARE APPRAISER REVIEWS A JUDGE-APPRAISER’S “REPORT” Business Valuation Review, Summer, 2007 REGULATORY ISSUES IN USING REPLICATION COST FOR VALUING PHYSICIAN PRACTICES Financial Valuation and Litigation Expert, February/March 2007 IDENTIFYING APPROPRIATE BUSINESS VALUATION APPROACHES UNDER STARK AND THE AKS with Reed Tinsley, CPA, CVA, The Health Lawyer, American Bar Association, December, 2006 CRITICAL CONDITION: A Coding Analysis for a Physician Practice Valuation with Frank Cohen, CMPA, CPA Expert, Fall 2006 PERSONAL GOODWILL: WHO OWNS IT AND HOW MUCH IS IT WORTH? Massachusetts Society of CPAs SumNews, Summer II 2006 A BRIEF LOOK INTO A CLOUDY CRYSTAL BALL: MEDPAC’S 2006 REPORT, Financial Valuation and Litigation Expert, June/July 2006 ZEROING IN ON THE VALUE DRIVERS IN HEALTHCARE; Shannon Pratt’s Business Valuation Update, January & February, 2006 (with Don Barbo, CPA/ABV and Carol Carden, CPA/ABV) MEDICAL PRACTICES: A BV Rx (peer reviewed) Journal of Accountancy, November 2005 IDENTIFYING AND MEASURING PERSONAL GOODWILL IN A PROFESSIONAL PRACTICE CPA Expert, Spring 2005 and Summer 2005 COMPUTING THE GROWTH RATE IN PHYSICIAN PRACTICE REVENUE, CPA Expert, Winter 2005 2004 MID-YEAR CHECK UP: THE CURRENT ECONOMICS FOR MEDICAL PRACTICES Who’s Up, Who’s Down, and Who’s Down for the Count; Medical Management Advisor, May 2004

STARK II, PHASE 2: THE IN-OFFICE ANCILLARY SERVICES EXCEPTION Medical Management Advisor, June 2004 SHADES OF FUTURES PAST OR THROUGH THE PAST DARKLY?, Our Annual Look through the Purple Haze of MedPAC’s Crystal Ball; Medical Management Advisor, March 2004 DECIPHERING (AND PLANNING FOR) THE IMPACT OF THE UNDERWRITING CYCLE ON CAPITATED GROUP PRACTICES; Medical Management Advisor, February 2004 PENNSYLVANIA HEALTH CARE COST CONTAINMENT COUNCIL (PHC4) Analysis of the Latest Ambulatory Surgery Center Data; THE CMS PROGRAM FOR DETECTING CLAIMS ERRORS FY2003 Results Indicate Continuing Problems for Providers; Medical Management Advisor, January 2004

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CONGRESS ACTS ON MEDICARE REFORM: IMPACTS OF LEGISLATION ON HEALTHCARE INDUSTRY MORE FAR-REACHING THAN DRUG BENEFIT ISSUE; Medical Management Advisor, December 2003 PERFORMANCE BENCHMARKING: CURRENT HIGHLIGHTS FROM THE NATIONAL CENTER FOR HEALTH STATISTICS, Parts I and II; Medical Management Advisor, October, December 2003 MEASURING DAMAGES TO PHYSICIAN PRACTICES AND EARNINGS: AVOID THESE CRITICAL ERRORS; National Litigation Consultants’ Review, October 2003 HOSPITAL RECRUITMENT INCENTIVES FOR PHYSICIANS Medical Management Advisor, August, 2003 INSIGHTS INTO BUY-IN TRANSACTION PECULIARITIES Medical Management Advisor, July, 2003 EVALUATING PRACTICE EXPANSION PLANS: Laying a Foundation or Digging a Hole? Medical Management Advisor, July, 2003 JOURNALS (continued) REGULATORY IMPLICATIONS FOR THE VALUATION OF NONCOMPETES; Medical Management Advisor, June, 2003 MEDPAC’S 2003 ANNUAL REPORT ON MEDICARE PAYMENT POLICY: Analysis and Insights from the Cloudy Crystal Ball, Part II; Medical Management Advisor, May, 2003 COMPUTING PREMIUM FOR S STATUS BASED UPON BUYER’S BENEFIT Valuation Strategies, May/June 2003 CONTRACTING AND THE “ANY WILLING PROVIDER LAWS”: The US Supreme Court Weighs In; MEDPAC’S 2003 ANNUAL REPORT ON MEDICARE PAYMENT POLICY: Analysis and Insights from the Cloudy Crystal Ball, Part I; Medical Management Advisor, April, 2003 THE UNITED STATES QUI TAM PROVISION Medical Management Advisor, March, 2003 DRAFTING PROPER BUYOUT CLAUSES IN SHAREHOLDERS’ AGREEMENTS Medical Management Advisor, January, 2003 CAPITALIZATION OF CASHFLOWS: ITS CORRECT (AND NECESSARY) USE IN CONJUNCTION WITH THE EXCESS EARNINGS METHOD; Medical Management Advisor, December, 2002 PROPOSED CHANGES IN 2003 PHYSICIAN REIMBURSEMENT: OBSERVATIONS AND DATA ON THE BLEAK OUTLOOK; COMPUTING THE RETURN ON “NET TANGIBLE ASSETS” FOR THE EXCESS EARNINGS METHOD: DON’T MAKE THIS MISTAKE; Medical Management Advisor, October, 2002

WHAT DOES THE CAPITAL ASSET PRICING MODEL TELL US ABOUT LEVERAGE (DEBT)? Medical Management Advisor, August, 2002 BENCHMARKING OFFICE SERVICES TO MEDICARE RECIPIENTS, Parts I and II Medical Management Advisor, July and August, 2002 UNDERSTANDING THE DIFFERENCE BETWEEN STRATEGIC VALUE AND FAIR MARKET VALUE IN CONSOLIDATING INDUSTRIES Business Valuation Review, June 2002 PERFORMANCE BENCHMARKING: CURRENT HIGHLIGHTS FROM THE NATIONAL CENTER FOR HEALTH STATISTICS; and FINANCIAL STATEMENT DISCLOSURE & ANALYSIS FOR HEALTHCARE ENTITIES, Medical Management Advisor, June, 2002 A CLOUDY CRYSTAL BALL: INSIGHTS ON MEDPAC’S ANNUAL REPORT ON MEDICARE PAYMENT POLICY; and VALUATION, TAX EXEMPTION, “FAIR MARKET VALUE” - AND THE TAX COURT Caracci, et al v. Commissioner, Medical Management Advisor, May, 2002 VALUATION FOR PURPOSES OF THE EXCESS BENEFIT TRANSACTION RULES, Valuation Strategies, May/June 2002 VALUING “FIRST REFUSAL” PURCHASE RIGHTS AS OPTIONS; & PITFALLS OF THE MARKET APPROACH FOR VALUING MEDICAL PRACTICES Medical Management Advisor, April, 2002

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TIPS FOR ACCURATE COMPUTATION OF DISCOUNT RATES FOR MEDICAL PRACTICES AND OTHER HEALTHCARE ENTITIES; and TAX CODE STEALTH BOMBER Medical Management Advisor, March, 2002 REVENUE ANALYSIS: UNIQUE ISSUES FOR DEVELOPING A VALUATION MODEL; & NUANCES OF VALUING MEDICAL PRACTICES: ACCOUNTS RECEIVABLE Medical Management Advisor, February, 2002 NAVIGATING STARK II’S REFERRAL RULES AND THE CARVE-OUT FOR “SERVICES PERSONALLY PERFORMED” Medical Management Advisor, February, 2002 AVOID THESE TRAPS WHEN VALUING MEDICAL PRACTICES WHICH HAVE CONTRACTUAL RELATIONSHIPS WITH EXEMPT HOSPITALS Medical Management Advisor, January, 2002 UNREASONABLE COMPENSATION IN A PROFESSIONAL CORPORATION, CPA Expert, Winter 2001 ANALYZING MEDICARE RISK CONTRACTS: 4 YEARS AFTER THE BALANCED BUDGET ACT and THE OIG WARNS CONSULTANTS AND VALUATORS ABOUT CONTRIBUTING TO FRAUD Medical Management Advisor, December, 2001 VALUING COVENANTS NOT TO COMPETE IN A PROFESSIONAL PRACTICE, CPA Expert, Summer 2000 SOLVING THE TWO PERSON PRACTICE BUY-OUT DILEMMA, Health Niche Advisor, October 2000 KEY INDICATORS FOR MEDICAL PRACTICE VALUATION, RMA’s Journal of Lending & Credit Risk Management, June 2000 DEFENDING AGAINST UNWARRANTED DAMAGE CLAIMS IN A MEDICAL PRACTICE DISSOLUTION, with John Mayerhofer, CPA, FACHE, FHMA, CPA Expert, Winter, 2000 USE PAYER DATA TO BUILD ACTUARIALLY SOUND CAP RATES (interview), Capitation Rates and Data, February 2000 CHEMOTHERAPY DRUGS ARE NOT MERCHANDISE, Health Niche Advisor, February 2000 BEWARE THE HMO IN FINANCIAL TROUBLE, Health Niche Advisor, January, 2000 ISSUES IN VALUING MEDICAL PRACTICES FOR DONATION TO A TAX-EXEMPT ENTITY Health Niche Advisor, August, 1999 VALUATION STRATEGIES FOR UNWINDING “BAD DEALS” IN PHYSICIAN ACQUISITIONS Health Niche Advisor, April, 1999 GOODWILL REQUIRES ENFORCEABLE COVENANT NOT TO COMPETE, CPA Expert, Spring, 1999 UNDOING PRACTICE MERGERS, PIAM/Massachusetts Medical Society, Winter, 1999 SECTION 280H - The IRS Is Looking Health Niche Advisor, February, 1999 FINANCING PHYSICIAN PRACTICE PURCHASES: Be Sure You Know What The Buyer Is Buying RMA Journal of Lending and Credit Risk Management, October, 1998 UNDERSTANDING ACQUISITION AND SAME STORE GROWTH IN PPMCs Health Niche Advisor, May, 1998 CORRECT FAIR MARKET VALUE CALCULATION NEEDED TO AVOID REGULATORY CHALLENGES Journal of Healthcare Financial Management, September, 1997 THE EXCESS EARNINGS METHOD Health Niche Advisor, October, 1997 TAX STRATEGIES FOR PPM TRANSACTIONS Health Niche Advisor, June, 1997 THE IMPACT OF TRANSACTION CONTRACTS ON FAIR MARKET VALUE Health Niche Advisor, March, 1997 NEGOTIATING A MEDICARE RISK CONTRACT Health Niche Advisor, January, 1997

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DON’T BE DUMB WITH RULES OF THUMB; Health Niche Advisor, August, 1996 IF AND WHEN TO SELL A MEDICAL PRACTICE; Health Niche Advisor, May, 1996 TAX SEASON, 1996: HOPE FOR THE FUTURE? Massachusetts CPA REVIEW; Spring 1996 Reprinted in the New Hampshire Society of CPAs newsletter, April 1996 THE IRS TAKES A STAND IN REGULATING HEALTHCARE: Massachusetts CPA REVIEW, Summer 1994 HEALTH CARE REFORM: The Driving Force Behind Federal Tax Law Change, Massachusetts CPA REVIEW, Winter 1994 VALUATION OF A MEDICAL PRACTICE FOR PURCHASE OR SALE; The Best of MCLE Journal, February 1994 INDOPCO: A New Line in the Sand for Current Deductions; Massachusetts CPA REVIEW; Fall 1993; reprinted in the Vermont Society of CPA’s NEWSLETTER, March-April 1994 THE NEW PASSIVE ACTIVITY REGULATIONS: SIMPLIFICATION AT LAST? Feature article in THE TAX ADVISER, February 1993 NEW AUDIT GUIDELINES FOR TAX-EXEMPT HOSPITALS; THE TAX ADVISER; August 1992 UNREASONABLE COMPENSATION FOR EMPLOYEE-STOCKHOLDERS OF A PROFESSIONAL CORPORATION: It Is Not An Unreasonable Proposition; feature article in THE TAX ADVISER, March 1992 TAX FACTORS TO CONSIDER IN ADMITTING NEW PARTNERS Feature article in THE PRACTICAL ACCOUNTANT; August 1990 HEALTHCARE REFORM; A Response to Professor Rashi Fein, SCIENTIFIC AMERICAN Letters to the Editor, March 1993 (with Dr. Peter Gorlin)

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PRESENTATIONS Get Out of the Herd So You Don’t Run Off a Cliff: The New FMV Paradigm for Physician Clinical Compensation Business Valuation Resources January 24, 2018 (webinar) Emerging Issues in Healthcare Valuations, American Society of Appraisers, August 3, 2017 (webinar) HIPAA: What You Need To Know If You Have Clients In The Healthcare Industry CPA Academy, January 12, 2017 (webinar) Health Care Panel, AICPA Forensic & Valuation Services Conference, November 14, 2018 Can a Survey REALLY Give You Fair Market Value Physician Compensation? Tennessee Society of CPAs Healthcare Conference, November 29, 2016 (Nashville) (With Carol Carden, CPA/ABV, ASA) Succeeding in the Most Challenging Healthcare Valuation Issues AICPA National Healthcare Industry Conference, November 17, 2016 (Nashville) Succeeding in the 10 Most Challenging Healthcare Valuation Issues Virginia Society of CPAs Business Valuation and Litigation Conference, September 20, 2016 (Richmond) Resolving the Debate about the Valuation of Physician Practices NACVA® & CTI's 25th Anniversary Annual Consultants' Conference, June 10, 2016 (San Diego) (with Timothy Smith, CPA/ABV) Business Valuations in the Family Court Context Boston Bar Association, May 16, 2016 (Boston) (with Hon. Randy J. Kaplan, David H. Lee, Esq., Marc D. Bello, CPA, Anthony M. Doniger, Esq.) Hot Topics in Health Care Valuation: Reasonable Compensation, HIPAA and a Surprise or Two AAML/AICPA National Divorce Conference, May 19, 2016 (New Orleans) Reasonable Compensation, HIPAA, Fraud and Other Hot Topics Valuation, Forensic Accounting and Litigation Conference Florida Institute of CPAs, January 8, 2016 Fraud in Healthcare, AICPA Forensic & Valuation Services Conference, November 10, 2015 Challenging the Conventional Model for Physician Compensation in Valuation, AICPA National Healthcare Industry Conference, November 11, 2015 Why Physician Practice Deals Lose Money for Health Systems and What You Should Be Doing About It from a Legal and Business Perspective, American Health Lawyers Assn. Transaction Conference, April 16, 2015 (Nashville) (with James Owens, Esq. and Timothy Smith, CPA/ABV) Cost of Capital and Forecasting Issues in Healthcare Valuation, NACVA/CTI 2014 Advanced Business Valuation Symposium, December 11, 2014 (San Diego) The FMV Problems with Ancillary Services in Valuations of Physician Compensation and Medical Practices, NACVA/CTI 2014 Advanced Healthcare Valuation and Consulting Symposium, December 12-13, 2014 (San Diego) Cost of Capital and Forecasting Issues in Health Care Valuation, The U.S. Healthcare System & Healthcare Reform, AICPA National Healthcare Industry Conference, November 5-7, 2014 (Las Vegas) HIPAA: What You Need to Know if You have Clients in the Healthcare Industry, Association for Accounting Administration, June 3, 2014 Webinar Developing and Valuing Consultant Practice Goodwill, Royal Society of Medicine, May 14, 2014 The Competition Commission: Dealing with the New Regulatory Environment, May 14, 2014 (London) Pitfalls, Pratfalls and Bad Calls in Valuing Health Care Practices and Businesses: “These Ain’t No Home Heating Oil Delivery Operations,” AAML/AICPA National Divorce Conference, April 24, 2014 (Las Vegas) HIPAA, Litigation and Valuation, Business Valuation Resources Online Symposium on Healthcare Valuation, January 28, 2014 AICPA Online Conference on Healthcare Reform: A Deep Dive into the Affordable Care Act. Chairperson, January 16, 2014

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PRESENTATIONS (continued) AICPA National Healthcare Industry Conference, Chairperson, November 13-15, 2013 (New Orleans) Imaging Centers: Strategies and Valuation (with Douglas Smith, Integrated Medical Partners) Valuing Dermatology Practices Business Valuation Resources Online Symposium on Healthcare Valuation, October 29, 2013 Pitfalls, Pratfalls and Bad Calls in Healthcare Valuation, Virginia Society of CPAs Business Valuation and Litigation Conference, September 19, 2013 The Rap on Healthcare Reform: Warning Signs for Small Business, Small Firms & Consumers AICPA Practitioners’ Symposium, June 10, 2013 (Las Vegas) BV, CV, and the Relationship Between Fair Market Value and Commercial Reasonableness Business Valuation Resources Online Symposium on Healthcare Valuation, May 29, 2013 The Wrap-Up on Healthcare Reform VSCPA Healthcare Symposium, May 20, 2013 (Williamsburg, VA) Coding for the Non-Coder (with Frank Cohen) Business Valuation Resources Online Symposium on Healthcare Valuation, January 29, 2013 Healthcare Reform and Taxes Virginia Society of CPAs Webcast, January 15, 2013 AICPA National Healthcare Industry Conference, Chairperson, November 14-16, 2012 (Las Vegas) Hot Topics in Tax Practice Valuation; Analysis of a Qui Tam Investigation: What to Look for in a Valuation Report The ABCs of Health Insurance and Health Care Reform American Institute of CPAs National Webcast, November 7, 2012 Healthcare Reform: What Does it Really Mean? Keynote Address, Virginia Society of CPAs Professional Development Conference, November 6, 2012 (Fairfax) Healthcare Reform: Where are We Now? (Fairfax) Virginia Society of CPAs November 1, 2012 Mandates, Subsides & the Play or Pay Penalty Virginia Society of CPAs, Webcast, October 23, 2012 Healthcare Reform: Where are We Now? September 14, 2012 (Portland) Maine Society of CPAs Lost Profits/Earnings for Physician Practices & Violation of Noncompete Agreements Business Valuation Resources Online Symposium on Healthcare Valuation, July 24, 2012 The Supreme Court on Healthcare Reform: What Now? Virginia Society of CPAs Webcast, July 3, 2012 The Supreme Court Decision on Healthcare Reform: What does it mean? American Institute of CPAs National Webcast, July 2, 2012 (with J.D. Epstein, Esq.) Healthcare Reform: What Next?; June 4, 2012 (Boston area) Massachusetts Society of CPAs Healthcare and the Supreme Court: What Are the Possible Outcomes? American Institute of CPAs National Webcast, May 3, 2012 (with J.D. Epstein, Esq.) Valuation of Medical Practices and the Coming Regulatory Changes May, 2012: Edinburg, Scotland Fair Market Value Issues in Recent Case Law, February 10, 2012 (Orlando), American Health Lawyers Association Hospitals and Health Systems Law Institute Prognostications, Investigations, Observations & Rationalizations - with Permutations: Thoughts on 2012 January 24, 2012 Business Valuation Resources Online Symposium Physician Practice Goodwill: Tricks of the Trade January 5, 2012 Valuation, Forensic Accounting and Litigation Conference Florida Institute of CPAs Healthcare Reform: The Inside Scoop; December 19, 2011 (Richmond) Virginia Society of CPAs

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PRESENTATIONS (continued) Healthcare Reform – Lessons Learned and not Learned in Massachusetts, November 17, 2011 (with Dr. Jeffrey Lasker); Valuation & Compensation Models for ACOs, (with Carol Carden, CPA/ABV, ASA) November 17, 2011 (Baltimore) AICPA National Health Care Industry Conference Valuation & Compensation Models for ACOs, (with Carol Carden, CPA/ABV, ASA); November 9, 2011 (Las Vegas) AICPA National Valuation Conference Damages for Violating Noncompetes and Other Common Claims involving Physicians, Hospitals & Healthcare Facilities November 15, 2011 Business Valuation Resources Online Symposium (with Kevin Yeanoplos) Healthcare Reform: The Inside Scoop; October 26 (Buffalo), December 16 (Nassau/Suffolk), 2011 New York Society of CPAs Healthcare Reform and the Baker’s Dozen of Key Elements of Healthcare Market Structure in the U.S., Keynote Address, Virginia Society of CPAs Professional Development Conference, October 31, 2011 What’s Valuable in Healthcare After Reform? New Jersey Society of CPAs Business Valuation and Litigation Conference, October 4, 2011 Physician Practice Goodwill: Tricks of the Trade September 27, 2011 Business Valuation Resources Online Symposium Lost Profits/Earnings Disputes Related to Physician Practices August 5, 2011 Business Valuation Resources Online Symposium Healthcare Reform and the Baker’s Dozen of Key Elements of Healthcare Market Structure in the U.S., Keynote Address, New Jersey Society of CPAs Convention, June 8, 2011 Valuation of Medical Practices Post-Reform; Stanbridge Associates; May 24, 2011 (Lincoln, UK) Valuation of Medical Practices Post-Reform: Royal Society of Medicine, May 18, 2011 (London) Healthcare Reform: The Inside Scoop; February 8, 2011 (webinar) Massachusetts Society of CPAs Fair Market Value Issues in Physician Practice Acquisition and Employment Deals by Health Systems, November 11, 2010 (with Tim Smith, CPA); Antitrust: Practical Solutions to Problems You Didn’t Know You Had, (with Jim Reeder, Esq.) November 12, 2010 (Las Vegas) AICPA National Health Care Industry Conference Factors In Forecasting Cash Flow And Estimating Cost Of Capital In Healthcare; November 7, 2010 (Washington, DC) AICPA National Valuation Conference (with Carol Carden, CPA/ABV, ASA) Healthcare Reform: The Inside Scoop; October 26, 2010 (Boston area) Massachusetts Society of CPAs Healthcare – Taking an Accurate Pulse 2010 Specialized Business Valuation Workshop & Simulcast; October 20, 2010 (Detroit area) Michigan Association of CPAs Healthcare Reform: The Inside Scoop; October 20, 2010 (Detroit area) Michigan Association of CPAs Healthcare Reform and its Impact on Valuation June 10, 2010 Business Valuation Resources teleseminar (with Don Barbo, CPA/ABV and Elliott Jeter, CFA) Healthcare Reform: The Inside Scoop; June 4, 2010 (Boston area) Massachusetts Society of CPAs Healthcare Reform – What Does It Mean For Business? American Institute of CPAs National Webcast, May 12, 2010 (with Anne McGeorge, CPA and Mel Schwarz, JD, CPA) Valuing Physician Practices; March 16, 2010, Valuation Products and Services Webinar Valuation of Group Cardiology Practices: Compensation, Ancillary Technical Component and Cath Labs; November 11, 2009 (San Francisco) AICPA National Valuation Conference (with Carol Carden, CPA/ABV, ASA, Don Barbo, CPA/ABV)

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PRESENTATIONS (continued) Healthcare Transactions & Private Equity Panel; October 20, 2009 (Boston) American Society of Appraisers Advanced Business Valuation Conference Medical Practice Valuation; October 12, 2009 (Denver) Medical Group Management Association National Conference (with Reed Tinsley, CPA, CVA) New Views of RVUs; September 25, 2009 (Phoenix): AICPA National Health Care Industry Conference Healthcare Valuation, June 23, 2009 Business Valuation Resources teleseminar (with Carol Carden, CPA/ABV, Tim Smith, CPA/ABV and Douglas Smith) Managed Care; London Consultant’s Association & Federation of Independent Practitioners; Valuation of Physician Goodwill; Her Majesty’s Revenue & Customs; May 19-21, 2009 (London, Nottingham) Tricks and Traps in the Valuation of Medical Practices: Compensation, Local Markets and Cap Rates; May 29, 2009 (Boston): National Association of Certified Valuation Analysts Annual Consultants’ Conference Healthcare Valuation, March 19, 2009. AICPA Webinar (with Don Barbo, CPA/ABV and Carol Carden, CPA/ABV, ASA) Healthcare Valuation, January 30, 2009 Business Valuation Resources teleseminar (with James Pinna, Esq., Alan Simons, CPA/ABV, and Todd Sorensen) Expert Double Play: Healthcare Valuation; November 15, 2009 (Las Vegas) AICPA National Valuation Conference (with Don Barbo, CPA/ABV) New Fair Value Standards; Healthcare Valuation: Joint Ventures & Local Market Factors; The New Frontier Facing Physician Practices; September 17-19, 2008 (San Diego); AICPA National Health Care Industry Conference Business Valuation: What Every Lawyer Needs to Know, August 5, 2008 with Steve Bravo, CPA/ABV, ASA and Kevin Long, Esq. Massachusetts Continuing Legal Education Healthcare Industry Panel: MedPAC, Caracci and Delaware Open, December 4, 2007 (New Orleans) AICPA National Valuation Conference Healthcare Valuation and the Impact of Recent Court Cases November 1, 2007 (Las Vegas); AICPA National Health Care Industry Conference The Practicing CPA’s Medical Practice Valuation Course, September 13, 2007 (Phoenix) (Arizona Society of CPAs) The Grand Illusion: Market Data Post-Caracci, September 12, 2007 (Phoenix) (Arizona Society of CPAs Business Valuation and Litigation Support Conference) Enhance Your Family Law Financial IQ, July 25, 2007 (Boston), with Laurie Tunick, CPA/ABV, Dave Gannett, CPA/ABV and Steve Bravo, CPA/ABV, ASA; Massachusetts Continuing Legal Education Valuing Personal Goodwill and Noncompete Agreements June 6, 2007 (Boston area) Massachusetts Society of CPAs Fair Market Value Defense under the Stark Laws and Anti-Kickback Statute April 24, 2007 (Chicago) Healthcare Compliance Association Who Owns Personal Goodwill and How Much is it Worth?, November 3, 2006 (Nashville); Tennessee Society of CPAs Critical Issues in the Value of Imaging, Surgery Centers and Medical Practices November 2, 2006 (New Orleans); AICPA National Health Care Industry Conference Personal Goodwill-Who Owns It, September 8, 2006 (Phoenix) with Ron Seigneur, CPA/ABV, and Kevin Yeanaplos, CPA/ABV, ASA; Arizona Society of CPAs

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PRESENTATIONS (continued) Enhance Your Family Law Financial IQ, July 26, 2006 (Boston), with Laurie Tunick, CPA/ABV, Dave Gannett, CPA/ABV and Steve Bravo, CPA/ABV, ASA; Massachusetts Continuing Legal Education The Practicing CPA’s Medical Practice Valuation Course, May 22, 2006 (Boston-area) Massachusetts Society of CPAs Emerging Issues in Practice Valuations, April 27, 2006 (Orlando) Florida Institute of CPAs Health Care Industry Conference Segregating Personal Goodwill from Enterprise Goodwill, January 26, 2006 (Framingham, MA) NACVA Massachusetts Chapter Calculating Goodwill: What is Personal and What is Professional? January 18, 2006, with Ron Seigneur, CPA/ABV, R. James Alerding, CPA/ABV, ASA and Kevin Yeanaplos, CPA/ABV, ASA; Shannon Pratt’s Business Valuation Resources teleseminar Valuing Professional Practices, December 15, 2005, with Ron Seigneur, CPA/ABV and Kevin Yeanaplos, CPA/ABV, ASA; Shannon Pratt’s Business Valuation Resources teleseminar Emerging Issues in the Fair Market Value of Medical Practices November 17, 2005 (Las Vegas) AICPA National Health Care Industry Conference Emerging Issues in Healthcare Valuation; Valuation of Personal Goodwill and Noncompetes November 15, 2005 (Las Vegas) AICPA/ASA National Valuation Conference Valuation of Personal Goodwill and Noncompetes, September 12, 2005 (Richmond) Virginia Society of CPAs Valuation and Litigation Conference Providing Consulting Services to Physician Practices; The Practicing CPA’s Medical Practice Valuation Course; NCACPA Healthcare Conference August 23-25, 2005: North Carolina Association of CPA, Grandover Resort, Greensboro Enhance Your Family Law Financial IQ, July 28, 2005 Mass. Continuing Legal Education Basic Business Valuation; July 14-15, 2005 Washington, DC National Center for Continuing Education, Advanced Topics in Medical Practice Valuation; June 21, 2005 Roseland. NJ New Jersey Society of CPAs’ Business Valuation Committee, Providing Consulting Services to Physician Practices; May 20, 2005 Randolph, MA Mass Society of CPAs, Strategic Value vs. Fair Market Value; May 5, 2005 Boston. Suffolk University School of Law and American Academy of Matrimonial Lawyers Identifying and Measuring Personal Goodwill in a Professional Practice; April 26, 2005 Atlanta Financial Consulting Group “FCG University” Fair Market Value under the AKS and Self-Referral Laws November 8, 2004 AICPA National Health Care Industry Conference The Practicing CPA’s Business Valuation Course, Advanced; October 20, 2004 Mass. Society of CPAs Healthcare Valuation: Issues, Trends & Techniques; October 13, 2004 Virginia Society of CPAs Business Valuation Conference The Practicing CPA’s Medical Practice Valuation Course, Intermediate; August 11, 2004 North Carolina Association of CPAs Essentials of Valuations for Medical Practices, June 7, 2004 CPA Medical Practice Skills Conference The Practicing CPA’s Business Valuation Course, Intermediate; May 19, 2004 Mass. Society of CPAs Establishing Fair Market Value under the AKS and Self-Referral Laws, May 14, 2004 (New Orleans) American Bar Association Healthcare Fraud Institute

13

PRESENTATIONS (continued) Emerging Issues in Healthcare Valuation, November 17, 2003 (Phoenix) AICPA National Valuation Conference The Practicing CPA’s Business Valuation Course, Advanced; October 22, 2003 Mass. Society of CPAs The Practicing CPA’s Business Valuation Course, Intermediate; September 24, 2003 Mass. Society of CPAs Understanding Financial Information, July 10, 2003 Mass. Continuing Legal Education Basic Business Valuation 2003, June 5 and 6 (Philadelphia), August 7 & 8 (Morristown, NJ), September 15 and 16 (Boston) October 9 and 10 (Metro DC) Sponsored by the National Center for Continuing Education The Practicing CPA’s Business Valuation Course; June 17, 2003 Mass. Society of CPAs Essentials of Valuations for Medical Practices, June 24, 2003 CPA Medical Practice Skills Conference Basic Business Valuation 2002, May 20 & 21 (Atlanta) May 30 & 31 (Boston) August 1 & 2 (Morristown, NJ) August 22 & 23 (Denver) September 23 & 24 (Metro DC) October 7 and 8 (Hartford) Examining Experts in Divorce Cases, February 28, 2002 (Boston) Suffolk University Law School Nuances of Medical Practice Valuation, January 11, 2002 (Ft. Lauderdale) Florida Inst. Of CPAs Basic Business Valuation, November 7 & 8 (Indianapolis), November 14 & 15 (Philadelphia) December 6 & 7, 2001 (Seattle) Sponsored by the National Center for Continuing Education Fair Market or Strategic Value when Consolidators are at Work, December 3, 2001 (Las Vegas) AICPA National Valuation Conference Nuances of Medical Practice Valuation, August 20, 2001 (Washington, DC) Sponsored by CPA Associates Nuances of Medical Practice Valuation, September 11, 2001, New Orleans Sponsored by Financial Consulting Group, LC Nuances of Medical Practice Valuation, July 24, 2001 (Pittsburgh) Sponsored by American Society of Appraisers Basic Business Valuation, May 14 & 15 (Chicago); June 14 & 15 (Fairfax, VA) Sponsored by the National Center for Continuing Education How to Develop a Healthcare Consulting Practice, June 6, 2000 Sponsored by Massachusetts Society of Certified Public Accountants Volatile World of Healthcare Valuation May 23, 2000 (Las Vegas) AICPA National Divorce Conference Key Indicators for Medical Practice Valuation, RMA’s Health Care Conference May 2, 2000 (Chicago) Sponsored by Robert Morris Associates Insights Into Valuing a Medical Practice December 4, 1999 (Las Vegas) AICPA National Valuation Conference How to Value Buy and Sell a Medical Practice (developer) 1999: August 17 (Atlanta), August 27 (Boston) October 6 (Philadelphia) October 8 (Chicago) Sponsored by the National Center for Continuing Education Low Tech Solutions for Capitation, July 8, 1999 (Boston) Sponsored by IBC Health Care Issues and Accounting Challenges Accounting Continuing Professional Education Network, January 20, 1999 (Dallas, TX) Live Closed-Circuit Television Broadcast, Sponsored by ACPEN

14

PRESENTATIONS (continued) How To Win At Medicare Managed Care (developer), December 3, 1998 (Philadelphia), December 4 (Morristown, NJ) Sponsored by the National Center for Continuing Education How To Increase Medical Practice Value, June 30 and July 1, 1998 (Atlanta); July 21 and 22 (Dallas) Sponsored by the National Center for Continuing Education Healthcare Strategies for 1998, May 28, 1998 (author) Sponsored by Massachusetts Society of Certified Public Accountants RMA’s Health Care Conference: Capitation and Medical Practice Valuation, April 28 and 29, 1998 Sponsored by Robert Morris Associates Guest Lecture: Valuing and Purchasing Practices: University of Chicago Graduate Program in Health Care Management, February 5, 1998 Managed Care: Operating In Today’s Health Care Market, January 21, 1998 Live Closed-Circuit Television Broadcast Sponsored by the Accounting Continuing Professional Education Network How to Value Buy and Sell a Medical Practice (author) 1997: January 22 (Atlanta, Georgia), January 23 (Washington, DC) May 6 (Cleveland, OH) May 7 (Nashville, TN) May 28 (Los Angeles) May 29 (San Francisco) July 9 (Morristown, NJ) July 15 (Philadelphia) October 15 (Chicago) November 5 (Miami) November 6 (Orlando) December 9 (New Orleans), Sponsored by the National Center for Continuing Education Understanding Strategies In Capitation & Medicare Risk Contracts (author) - 1997: February 7 (Waltham, MA) June 20 (Detroit) June 24 (Waterbury, CT) August 13 (Minneapolis), August 20 (Providence, RI), October 31 (Boston) November 19 (Charlotte, NC)Sponsored by Massachusetts and Local State Societies of Certified Public Accountants Physician Practice Management Companies Profitability Forum: Practice Acquisition and Valuation April 15, 1997 (The Westin Hotel, Washington, DC) Sponsored by Fulcrum Information Services The Regulatory Environment in Healthcare and Successful Strategies for Negotiating a Risk Capitation Contract: Kentucky Society of CPAs Healthcare Conference, December 2, 1996 Sponsored by Kentucky Society of Certified Public Accountants The Future of Health Care: Managed Care and Capitation (author) June 7, 1996 (Waterbury, CT), June 14 (Westport, MA), July 22 (Louisville, KY), August 16 (Portland, ME), September 30 (Andover, MA) October 17 (Gatlinburg, Tennessee), November 1 (Raleigh, North Carolina) Sponsored by Massachusetts and Local State Societies of Certified Public Accountants Physician Compensation In Capitated Settings, June 5, 1996 (Atlanta, GA) Sponsored by Institute For International Research The Changing World of Health Care January 24, 1996 (Dallas, TX Accounting Television Satellite Network) Live Closed-Circuit Television Broadcast Sponsored by Westcott Communications Doctors’ Practice-Related Agreements in a Managed Care Environment October 2 (Bedford, NH), October 6 (Lancaster, PA), October 20 (Fort Lauderdale, FL) Sponsored by AICPA The Future of Health Care: Managed Care and Capitation (author) May 17, 1995 (Massachusetts), June 8, 1995 (Connecticut), November 28, 1995 (Massachusetts) Sponsored by Massachusetts and Connecticut Societies of Certified Public Accountants Buying and Selling Medical Practices: Valuation September 13, 1995, Sponsored By Massachusetts Continuing Legal Education Primary Care Networks: Acquisition Arrangements: Practice Valuation and Negotiation May 9, 1995 Sponsored by the Massachusetts Medical Society Physician Practice Integration - The Shifting Balance of Power: Valuation March 28, 1995 (Boston), April 10, 1995 (New York) Sponsored By McDermott, Will & Emery, Attorneys

15

PRESENTATIONS (continued) Valuation of a Medical Practice for Purchase or Sale December 13, 1994, Sponsored by Massachusetts Hospital Association Healthcare Integration in Massachusetts December 6, 1994 Sponsored by Plymouth Medical Group IPA Advanced Issues In Managed Care Contracting and Analysis December 1, 1994; Sponsored by Connecticut Society of Certified Public Accountants Doctor’s Practice-Related Agreements in a Managed Care Environment November 18, 1994 Sponsored by Massachusetts Society of Certified Public Accountants Valuation of a Medical Practice for Purchase or Sale November 10, 1994 Sponsored by Massachusetts Society of Certified Public Accountants Physician Practice Integration: Valuation October 5, 1994 Sponsored By Massachusetts Continuing Legal Education Conference on Health Reform in Massachusetts; Chairman Valuation of a Medical Practice for Purchase or Sale November 4, 1993 Sponsored by Massachusetts Society of Certified Public Accountants Signing On The Dotted Line: Contract Basics And Financial Fundamentals For Physicians, May 7, 1994, Sponsored by the Massachusetts Medical Society Mergers/Affiliations/Networks: Which One is Right for You; Valuation and Managed Care Contracting; March 12, 1994, Marriot Copley Place Sponsored by Optics New England, Inc. Buying, Selling and Merging Medical Practices: Valuation Issues, January 19, 1994 Sponsored by the Boston Bar Association Fringe Benefit Options for Small Business: Bentley Federal Tax Forum, October 30, 1993 Sponsored by Bentley College The Revenue Reconciliation Act of 1993 October 18, 1993, Sponsored by Massachusetts Society of Certified Public Accountants Representing Physicians and Group Practices: Valuation October 6, 1993 Sponsored By Massachusetts Continuing Legal Education Health Care Reform in Massachusetts - The Regulatory Environment Legal, Tax and Financial Reporting Issues; June 10, 1993 Sponsored by Massachusetts Society of Certified Public Accountants Health Care Reform: Opportunities and Exposures for Accountants May 24, 1993, Sponsored by Practical Practitioners Forum “Life after ADL”: Financial Planning; May 6 and 20, 1993 Sponsored by Arthur D. Little, Inc. Traps for the Unwary: Bentley Tax Forum, October 24, 1992 Sponsored by Bentley College Issues in Taxation: Small Business Issues Forum; October 23, 1992 Sponsored by U.S. Small Business Administration Representing Physicians and Group Practices: Retirement Planning September 30, 1992 Sponsored by Massachusetts Continuing Legal Education

16

PRESENTATIONS (continued) Providing Services to Physicians and Other Health Care Professionals September 22, 1992 Sponsored by Massachusetts Society of Certified Public Accountants Federal Tax Update; May 4, 1992 Sponsored by Massachusetts Society of Certified Public Accountants Preparing Schedule K and K-1 for Partnerships and S Corporations; November 19, 1991 Sponsored by Massachusetts Society of Certified Public Accountants The Professional and Service Corporation; November 8, 1991 Sponsored by Massachusetts Society of Certified Public Accountants Penalty Revision under the 1989 Revenue Act; January 10, 1991 Sponsored by Massachusetts Society of Certified Public Accountants Representing Physicians and Group Practices: Retirement Planning October 9, 1991 Sponsored by Massachusetts Continuing Legal Education Passive Losses and Credits; October 30, 1990 Sponsored by Massachusetts Society of Certified Public Accountants Passive Activity Losses; January 16, 1990 Sponsored by Federal Tax Committee, Massachusetts Society of Certified Public Accountants; author of course materials Tax Planning for Closely Held Corporations; November 9, 1989, Sponsored by Massachusetts Society of Certified Public Accountants Passive Activity Losses; November 4, 1989 Federal Tax Forum, Sponsored by Massachusetts Society of Certified Public Accountants Year End Tax Planning - Section 89; December, 1988 Sponsored by Massachusetts Society of CPAs

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COURSE MATERIALS HEALTHCARE REFORM: WHAT NEXT? (© 2012) HEALTHCARE REFORM: THE INSIDE SCOOP (© 2010, 2011) VALUING PERSONAL GOODWILL & NONCOMPETE AGREEMENTS (© 2007) THE PRACTICING CPA’S MEDICAL PRACTICE VALUATION COURSE (© 2004, 2005, 2006, 2007) PROVIDING CONSULTING SERVICES TO PHYSICIAN PRACTICES (© 2005) THE PRACTICING CPA’S BUSINESS VALUATION COURSE (© 2003, 2004) BASIC BUSINESS VALUATION (© 2001-2003) HOW TO WIN AT MEDICARE MANAGED CARE (© 1998) HOW TO INCREASE MEDICAL PRACTICE REVENUE AND VALUE (© 1998) UNDERSTANDING STRATEGIES IN CAPITATION & MEDICARE RISK CONTRACTS (© 1997) HOW TO VALUE BUY AND SELL A MEDICAL PRACTICE (© 1997, 1999) THE FUTURE OF HEALTH CARE: MANAGED CARE AND CAPITATION (© 1997) Technical Editor, PHYSICIAN PRACTICE VALUATIONS, American Institute of Certified Public Accountants, September, 1998 Technical Editor, DOCTORS’ PRACTICE-RELATED AGREEMENTS IN A MANAGED CARE ENVIRONMENT, American Institute of Certified Public Accountants, September, 1994 REPRESENTING PHYSICIANS AND GROUP PRACTICES: VALUATION OF A MEDICAL PRACTICE FOR PURCHASE OR SALE; course materials for October 6, 1993 and October 5, 1994 presentations; Selected for The Best of MCLE Journal, February, 1994 REPRESENTING PHYSICIANS AND GROUP PRACTICES: RETIREMENT PLANNING; course materials for September 30, 1992 and October 9, 1991 presentations (copyright MCLE) PASSIVE LOSS RULES: Past and Present; course materials for January 16, 1990 presentation

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PRACTICE VALUATION & SALE NEGOTIATION ENGAGEMENTS SPECIALTY YEAR PURPOSE RADIOLOGY 1988 Admission RADIOLOGY 1988 Admission INTERNAL MEDICINE 1989 Retirement INTERNAL MEDICINE 1989 Admission PLASTIC SURGERY 1990 Admission GENERAL SURGERY 1991 Divorce INTERNAL MEDICINE 1991 Purchase PEDIATRIC MEDICINE 1992 Purchase PODIATRY 1992 Purchase OB/GYN 1992 Sale FAMILY PRACTICE 1992 Purchase INTERNAL MEDICINE 1992 Purchase GROUP INTERNAL MEDICINE 1992 Sale INTERNAL MEDICINE 1992 Purchase INTERNAL MEDICINE 1992 Purchase INTERNAL MEDICINE 1992 Purchase OB/GYN 1993 Purchase GROUP INTERNAL MEDICINE 1993 Purchase ORTHOPEDICS 1993 Divorce OB/GYN 1993 Purchase GROUP INTERNAL MEDICINE 1993 Purchase FAMILY PRACTICE 1993 Purchase INTERNAL MEDICINE 1993 Purchase FAMILY PRACTICE 1993 Sale PEDIATRIC MEDICINE 1993 Purchase PRIMARY CARE 1993 Sale INTERNAL MEDICINE 1993 Purchase INTERNAL MEDICINE 1993 Purchase INTERNAL MEDICINE 1993 Purchase INTERNAL MEDICINE 1993 Purchase INTERNAL MEDICINE 1993 Purchase PEDIATRIC MEDICINE 1993 Purchase FAMILY PRACTICE 1993 Purchase GROUP PEDIATRIC MEDICINE 1994 Purchase GROUP INTERNAL MEDICINE 1994 Sale Negotiation INTERNAL MEDICINE 1994 Purchase GROUP OB/GYN 1994 Purchase GROUP INTERNAL MEDICINE 1994 Purchase GROUP OB/GYN 1994 Purchase INTERNAL MEDICINE 1994 Purchase GROUP INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase OB/GYN 1994 Purchase GROUP PEDIATRIC MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1994 Purchase GROUP INTERNAL MEDICINE 1994 Sale Negotiation INTERNAL MEDICINE 1994 Purchase INTERNAL MEDICINE 1995 Purchase INTERNAL MEDICINE 1995 Purchase INTERNAL MEDICINE 1995 Purchase GENERAL/ENDOCRINE SURGERY 1995 Purchase GROUP INTERNAL MEDICINE 1995 Purchase

19

GROUP INTERNAL MEDICINE 1995 Sale Negotiation GROUP INTERNAL MEDICINE 1995 Sale Negotiation PEDIATRIC MEDICINE 1995 Purchase PEDIATRIC MEDICINE 1995 Purchase INTERNAL MEDICINE 1995 Purchase GROUP INTERNAL MEDICINE 1995 Sale Negotiation GROUP FAMILY PRACTICE 1995 Purchase FAMILY PRACTICE 1995 Purchase INTERNAL MEDICINE 1995 Purchase FAMILY PRACTICE 1995 Purchase OB/GYN 1995 Purchase INTERNAL MEDICINE 1995 Purchase RADIOLOGY 1995 Sale Negotiation GROUP INTERNAL MEDICINE 1995 Purchase INTERNAL MEDICINE 1996 Purchase INTERNAL MEDICINE 1996 Purchase PEDIATRIC MEDICINE 1996 Purchase GROUP INTERNAL MEDICINE 1996 Sale Negotiation GROUP INTERNAL MEDICINE 1996 Sale Negotiation INTERNAL MEDICINE 1996 Sale Negotiation FAMILY PRACTICE 1996 Purchase ORTHOPEDICS 1996 Divorce INTERNAL MEDICINE 1996 Purchase GROUP PEDIATRIC MEDICINE 1996 Sale Negotiation INTERNAL MEDICINE 1996 Purchase PRIMARY CARE NETWORK 1996 Managed Care Contracting PEDIATRIC NETWORK 1996 Managed Care Contracting INTERNAL MEDICINE 1996 Purchase GROUP INTERNAL MEDICINE 1996 Purchase GROUP OB/GYN 1996 Purchase GROUP PEDIATRIC MEDICINE 1996 Purchase FAMILY PRACTICE 1996 Purchase RADIOLOGY/IMAGING CENTER 1996 Sale Negotiation INTERNAL MEDICINE 1996 Purchase INTERNAL MEDICINE 1996 Purchase PRIMARY CARE/GENERAL SURGERY 1996 Purchase GROUP OB/GYN 1996 Sale Negotiation INTERNAL MEDICINE 1997 Purchase INTERNAL MEDICINE 1997 Purchase INTERNAL MEDICINE 1997 Purchase INTERNAL MEDICINE 1997 Purchase FAMILY PRACTICE 1997 Purchase GROUP INTERNAL MEDICINE 1997 Purchase EPISODIC CARE/INDUSTRIAL MEDICINE 1997 Purchase INTERNAL MEDICINE 1997 Sale Negotiation INTERNAL MEDICINE 1997 Purchase EPISODIC CARE/INTERNAL MEDICINE 1997 Purchase OB/GYN 1997 Purchase INTERNAL MEDICINE/CARDIOLOGY 1997 Purchase PRIMARY CARE/GENERAL SURGERY 1997 Purchase GYNECOLOGY 1997 Internal Buy-Out PEDIATRIC MEDICINE 1997 Purchase RADIOLOGY 1997 Sale Negotiation FAMILY AND INTERNAL MEDICINE 1997 Purchase PEDIATRIC MEDICINE 1997 Purchase PEDIATRIC MEDICINE 1997 Affiliation DERMATOLOGY 1997 Buy-In Negotiation OB/GYN 1997 Sale Negotiation OPHTHALMOLOGY 1997 Buy-In Negotiation

20

FERTILITY 1998 Buy-In Negotiation OPHTHALMOLOGY 1998 Buy-In Negotiation GROUP INTERNAL MEDICINE 1998 Merger GENETICS 1998 Buy-Out INTERNAL MEDICINE 1998 Purchase OPHTHALMOLOGY 1998 Buy-Out INTERNAL MEDICINE 1998 Merger MULTI-SPECIALTY 1998 Purchase OPHTHALMOLOGY 1998 Arbitration PATHOLOGY LAB 1998 Minority Interest Option PSYCHIATRY 1998 Practice Sale Consultation RADIATION THERAPY 1998 Purchase OTOLARYNGOLOGY 1998 Sale OCCUPATIONAL MEDICINE 1998 Purchase RADIOLOGY/IMAGING 1998 Sale Negotiation DERMATOLOGY 1998 Buy-In Negotiation FAMILY MEDICINE 1998 Purchase TECHNOLOGY 1998 Sale Negotiation ENDODONTICS 1998 Buy-In Negotiation RADIOLOGY/IMAGING (MRI Centers) 1999 Divorce TECHNOLOGY 1999 Venture Capital Negotiation PRIMARY CARE NETWORK 1999 Minority Interest Value FAMILY MEDICINE 1999 Buy-In OPHTHALMOLOGY 1999 Buy-In Negotiation INTERNAL MEDICINE 2000 Sale INTERNAL MEDICINE 2000 Purchase PEDIATRIC MEDICINE 2000 Buy-Out PRIMARY CARE NETWORK 2000 Managed Care Contracting ORAL SURGERY 2000 Sale DERMATOLOGY 2000 Buy-In AMBULATORY SURGERY CENTER 2000 Sale Of Minority Interest IMAGING CENTER 2000 Sale Of Minority Interest OPHTHALMOLOGY 2000 Litigation Support RADIOLOGY 2000 Sale PRIMARY CARE NETWORK 2000 Network Affiliation Agreement PERIODONTICS 2000 Divorce ORTHOPEDICS 2000 Divorce CARDIOLOGY 2000 Divorce ANESTHESIA 2000 Litigation Support OPHTHALMOLOGY 2000 Buy-In Negotiation PRIMARY CARE NETWORK 2001 Managed Care Contracting INTERNAL MEDICINE 2001 Purchase RADIOLOGY/IMAGING 2001 Sale Valuation Estimate PEDIATRIC MEDICINE 2001 Buy-In CARDIOLOGY 2001 Buy-In PRIMARY CARE NETWORK 2001 Managed Care Contracting PRIMARY CARE NETWORK 2001 Managed Care Contracting OB/GYN 2001 Litigation Support PSYCHIATRY 2001 Divorce PHYSICAL THERAPY 2001 Divorce INTERNAL MEDICINE 2002 Buy-In SLEEP HEALTH 2002 Litigation Support GENERAL DENTISTRY 2002 Divorce ORTHOPEDICS 2002 Litigation Support OPHTHALMOLOGY 2002 Divorce ORTHOPEDIC SURGI-CENTER 2002 Joint Retention For Buy-Out PHYSICIAN BILLING SERVICE 2002 Litigation Support PRIMARY CARE NETWORK 2002 Managed Care Contracting PRIMARY CARE NETWORK 2002 Managed Care Contracting

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DERMATOLOGY 2002 Divorce INTERNAL MEDICINE 2002 Divorce OB/GYN 2002 Litigation Support RADIOLOGY/IMAGING 2002 Litigation Support PATHOLOGY 2002 Litigation Support NEUROSURGERY 2002 Divorce GENERAL DENTISTRY 2003 Divorce ORTHOPEDICS 2003 Divorce NURSING HOME 2003 Sale OB/GYN 2003 Litigation Support AUTOMOBILE DEALERS 2003 Litigation Support OPHTHALMOLOGY 2003 Sale FAMILY MEDICINE 2003 Divorce INTERNAL MEDICINE (U.S. TAX COURT) 2003 Reasonable Compensation, Value Of Noncompete

OB/GYN 2003 Divorce GENERAL SURGERY 2003 Divorce OPHTHALMOLOGY 2003 Divorce PLASTIC SURGERY 2003 Divorce ORTHOPEDIC SURGI-CENTER 2003 Buy-In RADIOLOGY 2003 Litigation Support PATHOLOGY 2003 Buy-In MULTI-SPECIALTY 2003 Merger MULTI-SPECIALTY 2003 Merger MULTI-SPECIALTY 2003 Merger OB/GYN 2003 Divorce PHYSICAL THERAPY 2003 Divorce OPHTHALMOLOGY 2004 Divorce ENDOSCOPIC SURGI-CENTER 2004 Divorce FAMILY MEDICINE 2004 Sale ALLERGY 2004 Buy-In REHABILITATIVE THERAPY 2004 Divorce GYNECOLOGY 2004 Sale GENERAL DENTISTRY 2004 Divorce ENDODONTICS 2004 Divorce HEMATOLOGY/ONCOLOGY 2004 Divorce FERTILITY/GYNECOLOGY 2004 Divorce ORTHOPEDICS 2004 Divorce OB/GYN 2004 Divorce Mediation Joint Retention MULTI-SPECIALTY 2004 Merger OPHTHALMOLOGY 2004 Tax Asset Allocation INTERNAL MEDICINE 2004 Divorce ORTHOPEDICS 2004 Divorce Joint Retention PULMONARY MEDICINE 2004 Divorce GENERAL DENTISTRY 2005 Divorce IMAGING CENTER 2005 Sale: Joint Retention MEDICAL RECORDS TRADE SHOW 2005 Divorce MENTAL HEALTH 2005 Purchase OCULAR SURGERY 2005 Divorce PLASTIC SURGERY 2005 Litigation Support FAMILY MEDICINE 2005 Purchase ORTHOPEDICS 2005 Divorce GENERAL DENTISTRY 2005 Divorce INTERNAL MEDICINE 2005 Divorce GENERAL DENTISTRY 2005 Divorce FUNERAL HOME 2005 Divorce: “Double Dip” ORTHOPEDICS 2005 Litigation Support FERTILITY 2005 Divorce ONCOLOGY 2005 Sale: Joint Retention CARDIOLOGY 2006 Divorce

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ORTHOPEDICS 2006 Divorce ORTHOPEDICS 2006 Divorce FAMILY MEDICINE 2006 Sale: Joint Retention CARDIOLOGY 2006 Divorce INTERNAL MEDICINE 2006 Sale MENTAL HEALTH 2006 Purchase VASCULAR LAB 2006 Purchase (by Hospital) RADIATION THERAPY 2006 Sale OPHTHALMOLOGY 2006 Purchase OPHTHALMOLOGY 2006 Divorce OPHTHALMIC ASC 2006 Divorce OPHTHALMIC ASC 2006 Purchase PLASTIC SURGERY 2006 Rebuttal Divorce ANESTHESIA 2006 Litigation Support INTERNAL MEDICINE 2006 Purchase RADIOLOGY 2006 Litigation Support - Daubert Challenge FERTILITY 2006 Divorce INTERNAL MEDICINE 2006 Purchase (by Hospital) ANESTHESIA 2006 Divorce GENERAL DENTISTRY 2006 Divorce FAMILY MEDICINE 2006 Divorce HEMATOLOGY/ONCOLOGY 2006 Divorce GENERAL DENTISTRY 2007 Divorce ORTHODONTICS 2007 Divorce INTERNAL MEDICINE 2007 Purchase, Tax Asset Allocation FAMILY MEDICINE 2007 Purchase, Tax Asset Allocation FAMILY MEDICINE 2007 Purchase HEMATOLOGY/ONCOLOGY 2007 Divorce GENERAL DENTISTRY 2007 Divorce ENDODONTICS 2007 Divorce OPHTHALMIC ASC 2007 Divorce OPHTHALMOLOGY 2007 Divorce ENDOSCOPIC SURGI-CENTER 2007 Purchase/Sale Minority Interest INTERNAL MEDICINE 2007 Purchase (by Hospital) ORAL SURGERY 2007 Divorce IMAGING CENTER 2007 Purchase (by Hospital) IMAGING CENTER 2007 Purchase (by Hospital) MULTI-SPECIALTY 2007 Litigation Support - Noncompete FAMILY MEDICINE 2007 Purchase, Tax Asset Allocation INTERNAL MEDICINE 2007 Purchase, Tax Asset Allocation MENTAL HEALTH 2007 Purchase URGENT CARE 2008 Divorce DERMATOLOGY 2008 Litigation Support ANESTHESIA 2008 Sale PODIATRY 2008 Divorce RHEUMATOLOGY 2008 Divorce ORTHODONTICS 2008 Divorce VETERINARY MEDICINE 2008 Divorce PLASTIC SURGERY 2008 Divorce OFFICE RADIOLOGY 2008 Purchase DERMATOLOGY 2008 Divorce CARDIOLOGY 2008 Purchase (by Hospital) ORTHOPEDICS 2008 Divorce OPHTHALMOLOGY 2008 Divorce GENERAL DENTISTRY 2008 Divorce GENERAL DENTISTRY 2008 Divorce MULTI-SPECIALTY 2008 Divorce IMAGING CENTER 2008 Sale CARDIOLOGY 2008 Divorce

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CARDIOLOGY 2008 Divorce CARDIOLOGY 2008 Divorce DERMATOLOGY 2008 Divorce GENERAL DENTISTRY 2008 Divorce SURGERY CENTER/SURGICAL HOSPITAL OPERATOR

2008 Divorce

INTERNAL MEDICINE 2009 Purchase (by Hospital) FAMILY MEDICINE 2009 Purchase (by Hospital) GENERAL SURGERY FMV COMP 2009 Divorce MULTI-SPECIALTY GROUP 2009 Divorce MULTI-SPECIALTY GROUP 2009 FMV Compensation Plan FAMILY MEDICINE 2009 Purchase DERMATOLOGIC SURGERY 2009 Purchase/Sale PEDIATRIC MEDICINE 2009 Purchase/Sale ORAL SURGERY 2009 Divorce PROSTHODONTICS 2009 Divorce MULTI-SPECIALTY GROUP 2009 Sale IMAGING CENTER 2009 PurchaseIMAGING CENTER 2009 Purchase (by Hospital) PHYSICIAN-RELATED LOST PROFITS 2009 Litigation Support MULTI-SPECIALTY GROUP 2010 Sale GROUP INTERNAL MEDICINE 2010 Sale ORTHOPEDICS 2010 Divorce WALK-IN MEDICAL CENTER 2010 Purchase CARDIOLOGY 2010 Purchase INTERNAL MEDICINE 2010 Divorce RADIOLOGY 2010 Divorce IMAGING CENTER 2010 Merger GENERAL DENTISTRY 2010 Divorce IMAGING CENTER 2010 Sale (Review Report) IMAGING CENTER 2010 Sale (Review Report) IMAGING CENTER 2010 Sale (Review Report) DERMATOLOGY 2011 Divorce FAMILY MEDICINE 2011 Purchase (Review Report) MEDICAL RESEARCH 2011 Purchase (by Hospital) MULTI-SPECIALTY GROUP 2011 Purchase (by Hospital) FAMILY MEDICINE 2011 Purchase (by Hospital) FAMILY MEDICINE 2011 Purchase (by Hospital) GENERAL DENTISTRY 2011 Divorce INTERNAL MEDICINE 2011 Purchase GASTROENTEROLOGY 2011 FMV Compensation MULTI-SPECIALTY GROUP 2011 Sale IMAGING CENTER 2011 Sale (Calculation) PERIODONTICS 2011 Divorce (Review Report) INTERNAL MEDICINE 2011 Calculation: Purchase INTERNAL MEDICINE 2011 Calculation: Purchase IMAGING CENTER 2011 Merger (Calculation) GASTROENTEROLOGY 2011 Divorce MEDICAL RESEARCH 2011 Purchase (by Hospital) DERMATOLOGY 2011 Divorce OPHTHALMOLOGY/LASIK 2011 Minority Interest Buy-in DERMATOLOGY 2011 Divorce IMAGING CENTER 2011 Purchase/Sale Minority Interest DERMATOLOGY 2012 Merger DERMATOLOGY 2012 Divorce (Review Report) URGENT CARE CENTER 2012 Sale (Review Report) DENTISTRY 2012 Divorce OPHTHALMOLOGY 2012 Joint Venture/Sale DENTISTRY 2012 Divorce

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PEDIATRICS 2012 Divorce UROLOGY 2012 Divorce INTERNAL MEDICINE 2012 Divorce PEDIATRICS 2012 Divorce GASTROENTEROLOGY 2012 Divorce OTOLARYNGOLOGY 2012 Divorce DENTISTRY 2012 Divorce (Review Report) IMAGING CENTER: PET/CT 2012 Purchase (Calculation) FAMILY MEDICINE AND URGENT CARE 2012 Purchase (Calculation) IMAGING CENTER 2012 Purchase (Calculation) MULTI-SPECIALTY GROUP 2012 Sale (Review Report) AMBULATORY SURGERY CENTER 2012 Purchase (by Hospital) IMAGING CENTER 2012 Sale (Review Report) ORTHOPEDIC SURGERY 2012 Purchase (by Hospital) SURGICAL SPECIALTY HOSPITAL 2012 Sale/Purchase Minority Interests IMAGING CENTER: PET/CT 2012 Purchase (Calculation) SUBSTANCE ABUSE TREATMENT 2012 Value of Lookback Provision for Estate

Purposes PODIATRY 2012 Minority Interest Buy-in (Calculation) FAMILY MEDICINE 2012 Purchase (by Hospital) RADIATION THERAPY 2013 Joint Venture PHYSICIAN NETWORK 2013 Joint Venture LITHOTRIPSY 2013 Divorce PATHOLOGY LAB 2013 Divorce IMAGING CENTER 2013 Sale (Calculation) IMAGING CENTER 2013 Joint Venture IMAGING CENTER 2013 Joint Venture DENTISTRY 2013 Divorce (Calculation) Joint Retention PLASTIC SURGERY 2013 Divorce (Calculation) Joint Retention DENTISTRY 2013 Support Income Calculation PHYSICIAN NETWORK 2013 Joint Venture GROUP INTERNAL MEDICINE 2013 Sale PEDIATRICS 2013 Sale (Calculation) PAIN MANAGEMENT 2013 Buy-in/Buyout (Calculation) SUBSTANCE ABUSE MANAGEMENT 2013 Minority Interest Buy-in (Calculation) GROUP DERMATOLOGY 2013 Minority Interest Buy-in (Calculation) BREAST IMAGING CENTER 2013 Purchase (by Hospital) DENTISTRY 2013 Divorce (Calculation) Joint Retention HEMATOLOGY/ONCOLOGY 2013 Purchase (by Hospital) Joint Retention PEDIATRICS 2013 Minority Interest Buy-in (Calculation) GROUP INTERNAL MEDICINE 2013 Sale (Calculation) GROUP CARDIOLOGY 2014 Sale to Hospital (Joint Retention) PRIMARY CARE CLINICS 2014 Divorce (Court-Appointed Expert) OB/GYN 2014 Divorce RADIOLOGY 2014 Calculation, Deferred Compensation IMAGING CENTER 2014 Joint Venture IMAGING CENTER 2014 Joint Venture FERTILITY 2014 Merger FERTILITY 2014 Merger GROUP MULTI-SPECIALTY 2014 Merger (Calculation) GROUP MULTI-SPECIALTY 2014 Merger (Calculation) INTERNAL MEDICINE 2014 Purchase (Review Report) INTERNAL MEDICINE 2014 Divorce, Reasonable Comp IMAGING CENTER 2014 Merger IMAGING CENTER 2014 Merger IMAGING CENTER 2014 Merger DERMATOLOGY 2014 Divorce IMAGING CENTER 2014 Sale (Review Report) OPHTHALMOLOGY 2014 Sale (Calculation)

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FAMILY PRACTICE 2014 Purchase (by Hospital) FERTILITY 2014 Sale ORTHOPEDICS 2014 Divorce GROUP DERMATOLOGY 2014 Minority Interest Buy-in (Calculation) GROUP PEDIATRICS 2014 Sale LICENSED CLINICAL LAB 2015 Purchase DENTISTRY 2015 Divorce GROUP ALLERGY 2015 Sale (Calculation) AMBULATORY SURGERY CENTER 2015 Purchase (by Hospital) PERIODONTICS 2015 Divorce (Calculation) Joint Retention IMAGING CENTER 2015 Minority Interest Buyout INTERNAL MEDICINE 2015 Purchase NUCLEAR MEDICINE LAB 2015 Purchase LASER VEIN CENTER 2015 Joint Venture NEUROSURGERY 2015 FMV Compensation DIAGNOSTIC ULTRASOUND 2015 Minority Interest Buy-in (Calculation) VASCULAR ACCESS 2015 Sale (Review Report) GROUP DERMATOLOGY 2015 Minority Interest Buy-in (Calculation) IMAGING CENTER 2015 Sale/Purchase (Joint Retention with

Hospital) OPHTHALMOLOGY 2015 Divorce GROUP ONCOLOGY 2015 Divorce GROUP OPTOMETRY 2016 Divorce PEDIATRICS 2016 Buy-in/Buyout (Calculation) OPTOMETRY 2016 Divorce (Calculation) Joint Retention GERIATRICS/NURSING HOME 2016 Sale (Review Report) UROLOGY 2016 Buy-in/Buyout (Calculation) RADIOLOGY 2016 Divorce (Calculation) GYNECOLOGY 2016 Divorce IMAGING CENTER 2016 Joint Venture with Hospital (Review

Report) INTERNAL MEDICINE 2016 Divorce GENERAL SURGERY 2016 FMV Compensation OPHTHALMOLOGY/RETINA 2016 Divorce UROLOGY 2016 Buy-in/Buyout (Calculation) AMBULATORY SURGERY CENTER -OPH 2016 Minority Interest Buy-out SLEEP HEALTH CENTERS 2016 Buy-out PEDIATRICS 2016 Buy-in/Buyout (Calculation) IMAGING CENTER 2016 Joint Venture (Review Report) IMAGING CENTER 2016 Joint Venture (Review Report) IMAGING CENTER 2016 Joint Venture (Review Report)

ORAL SURGERY 2016 Minority Interest Buy-out (Joint

Retention) DERMATOLOGY 2016 Divorce (Calculation) (Joint Retention) OB/GYN 2016 Minority Interest Buy-in (Calculation) GROUP OPTOMETRY 2017 Divorce DERMATOLOGY 2017 Sale (Calculation) GROUP CARDIOLOGY 2017 Sale to Hospital (Joint Retention) AMBULATORY SURGERY CENTER -OPHT 2017 Minority Interest Buy-in DERMATOLOGY 2017 Private Equity Buyout GROUP CARDIOLOGY 2017 Sale to Hospital (Joint Retention) GROUP ONCOLOGY 2017 Post-Death Buyout IMAGING CENTER 2017 Joint Venture (Review Report) IMAGING CENTER 2017 Joint Venture (Review Report) IMAGING CENTER 2017 Joint Venture (Review Report) PROSTHODONTICS 2017 Divorce GROUP PEDIATRICS 2017 FMV Compensation; Review Report GROUP PEDIATRICS 2017 Buy-out PODIATRY 2017 Divorce

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PROSTHODONTICS 2017 Buyout ALLERGY 2017 Sale INTERNAL MEDCINE (CONCIERGE) 2018 Divorce FERTILITY 2018 Sale SKILLED NURSING/LONG-TERM CARE 2018 Divorce OPHTHALMOLOGY 2018 Divorce GENERAL SURGERY 2018 FMV Compensation IMAGING CENTERS 2018 Divorce GROUP PEDIATRICS 2018 Litigation Support, Valuation IMPLANT DENTISTRY 2018 Litigation Support RECONSTRUCTIVE PLASTIC SURGERY 2018 Divorce, Replacement Compensation RURAL HEALTH CLINIC 2018 Litigation Support, Real Property Tax

Exemption GENERAL SURGERY 2018 FMV Compensation CARDIOLOGY 2018 Litigation Support, Noncompete