INTRODUCTION TO MAZARS USA CONSULTING SERVICES 2019 MAZARS

INTRODUCTION TO MAZARS USA CONSULTING SERVICES 2019

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. Since 1921, Mazars USA LLP provides a unique combination of foresight and experience when fulfilling client needs in accounting, tax and consulting services. § 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 2 - MAZARS A full-service firm with a national focus and international reach

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, 1 ST 2019 89 COUNTRIES 1, 040 PARTNERS 310 OFFICES 23, 000 PROFESSIONALS UNINTERRUPTED GROWTH 2005 2010 2018 2005 2010 5, 700 12, 500 23, 000 479 957 Professionals in Mazars’ Global Organization 3 - MAZARS 2018 1, 600 bn Revenue in Million Euros in Mazars Global Organization

MAZARS GROUP OUR GROWTH JOURNEY REGIONAL 1995 In 1995, we were an international SME, present in 15 countries. Our 2, 000 staff were mainly focused on Audit & Assurance. INTERNATIONAL 2005 GLOBAL Today, Mazars is a € 1. 6 bn global company, active in 89 integrated countries, providing a large range of Audit, Advisory and Tax services. 4 - MAZARS TODAY In 2005, we became a well established mid-sized company, structured as a unique international partnership and active in 38 countries.

MAZARS GROUP SERVING OUR CLIENTS WORLDWIDE 67% 11% 13% 3% 6% * Percentage by global revenue, source of data: 2019 Global Year Book 5 - MAZARS

OUR SERVICES Consulting Services GOVERNANCE, RISK & COMPLIANCE ATTEST § Audit § Reviews Compilations Reporting on Controls of Service § Organizations § Reconciliation Projects § § SEC Filings International Needs (inbound, outbound and IFRS) Special Purpose Reports § Internal Audit Co-Sourcing and Outsourcing § Risk Management Consulting § Fraud Assessment Services § Information Technology § Security, Strategy and Solution Selection § Cybersecurity FINANCIAL ADVISORY SERVICES AOS § Bookkeeping § Financial statements preparation § Outsourcing services § Tax advice and compliance § Consulting services TAX § § § § § Compliance Tax Reporting & Withholding FATCA SALT GAAP / IFRS disclosure Cost Segregation Trust and Estate Planning High Net Worth Services Personal Financial Planning 6 - MAZARS § Disaster Recovery / Business Continuity Services § Third Party Compliance § Other Services (SOD analysis, PCI assessment) § Pension, Benefits & Compensation § Corporate Structuring § International Tax § FBAR Reporting § Transfer Pricing § § § § 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 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

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. Transform your Business Helping you to take control of your strategic and organizational needs. Helping you to improve your business operations. • Human Capital and Change Management • Target Operating Models • Operational Excellence • • • Technology Enablement Strategic Sourcing and Logistics Data Quality and Business Intelligence Specialty Industry Groups 7 - MAZARS Protect your Assets Execute more Effectively Banking Health Care Services Life Sciences Public Sector Insurance Helping you to achieve more by offering strategic solutions to help you obtain the right control level and decrease risk. • • • Governance, Risk and Compliance Organizational Resilience Cybersecurity and Data Privacy

CONSULTING SERVICES Transform your Business Mazars’ Consulting helps you transform your business by meeting strategic and organizational goals. HUMAN CAPITAL AND CHANGE LEADERSHIP TARGET OPERATING MODELS OPERATIONAL EXCELLENCE Supporting you with human capital approaches that are tailored to meet your organization's changing needs. Helping you achieve optimal performance from your business operations. Organizational Change Management Operating Models Transformations: Finance, HR, and Tax Project, Program and Portfolio Management (PMO Services) Organizational Assessment and Design Requirements Analysis and Operational Alignment Communications & Training Post-Merger Integration Merger, Integration and Consolidation Organizational Assessment and Design Strategy Facilitation Performance Assessment Helping you lead through the changes facing your organization, in the strategic, transformation and human capital areas. Strategy Facilitation 8 - MAZARS Business Process Management and Optimization Technology Asset Management Workforce Management

CONSULTING SERVICES Execute more Effectively Mazars’ Consulting practice helps you to execute more effectively and improve business operations. TECHNOLOGY ENABLEMENT STRATEGIC SOURCING AND LOGISTICS ANALYTICS AND INSIGHT Addressing the entire lifecycle-management spectrum within the technology management process. Helping you to improve business efficiencies. Helping you manage and control data while creating usable information for management. IT Strategy and Effectiveness Strategic Sourcing Planning and Analytics IT Architecture and Design Selections and Procurements Systems Implementation and Integration Business System Solutions Evaluation and Selection Supply Chain Optimization Data Integrity Review Integrated Networking and Communications Systems Cost and Expense Containment Data Center Virtualization and Cloud Computing Contract and Grants Management 9 - MAZARS Master Data Management Complex Data Reconciliation

CONSULTING SERVICES Protect your Assets Mazars’ Consulting practice helps you to protect your assets by offering strategic solutions to help you obtain the right level of control and decrease risk. GOVERNANCE, RISK AND COMPLIANCE ORGANIZATIONAL RESILENCE CYBERSECURITY AND DATA PRIVACY Helping you manage risk, improve controls, and meet regulatory compliance. Helping you create organizational resilience to stay ahead of disruption. Helping you manage risk and improve controls in the current digital environment. Business Continuity Planning Cybersecurity Program Strategy, Development and Management Core GRC Solutions Cybersecurity Architecture and Operations Information Technology Solutions Disaster Recovery Planning Cyber Risk Assessments Specialty Industries Solutions Security Incident Response Planning Crisis Management Planning Cyber Control Assessments Cybersecurity Regulatory Compliance Data Privacy Emergency Management Public/Private Sector Collaboration 10 - M A Z A R S Cyber Threat Management and Intelligence Technical Cybersecurity Assessments

GOVERNANCE, RISK AND COMPLIANCE (GRC) SERVICES Protect your Assets Mazars’ Governance, Risk and Compliance offers a broad spectrum of solutions and expertise across industries to help businesses succeed in a dynamic market and regulatory environment. The increasingly regulated business environment in the United States and internationally, requires companies to demonstrate their honesty, transparency, ethical behavior and long-term sustainability, as well as identify and manage risks. RISK & CONTROLS SOLUTIONS INFORMATION TECHNOLOGY SOLUTIONS Internal Audit Outsourcing/Co-Sourcing Cybersecurity Quality Assessment Review (QAR) SSAE 16 SOC Reports Security Compliance Advisory Internal Control Focused Reviews Human Rights and CSR Monitoring 11 - M A Z A R S Organizational Resilience Data Privacy SOX Compliance IT General Controls Review Vendor Contract Compliance Audits Pre-and-Post Implementation Reviews

GOVERNANCE, RISK AND COMPLIANCE (GRC) SERVICES Protect your Assets SPECIALTY INDUSTRY SOLUTIONS Mazars USA’s team of experts successfully addresses the corporate governance, risk management and internal audit requirements for a range of entities, applying practical, effective solutions to specific regulated industries. BANKING Governance/ERM Consumer Compliance Regulations BSA/AML/OFAC Regulatory Sanctions and Stipulations Credit Risk Management INSURANCE OTHER MGA / TPA Inspections Data Analytics Ceding Company Audits E-Discovery Coverholder Audits Forensic & Computer Forensic Investigations Litigation and Arbitration Support HIPAA and MU Compliance 12 - M A Z A R S

CYBERSECURITY SERVICES Protect your Assets Managing cyber risk to enable your business Mazars USA’s professionals have extensive experience helping organizations understand manage their cyber risk. We know how to deliver cybersecurity services to different stakeholders who hold varying roles within an organization. TECHNICAL PERSPECTIVE AREAS OF EXPERTISE Cyber Risk Program & Strategy Our professionals can assess current cyber risks, advise on cybersecurity architecture and operations, improve organizational resilience, and help achieve cost -effective compliance with security standards and regulations. Cyber Risk Assessments Cyber Architecture and Operations Organization Resilience MANAGEMENT PERSPECTIVE From a management perspective, we can help develop a cyber risk management strategy that is aligned with organizational considerations and supports cyber risk discussions with the Board and Audit Committee. 13 - M A Z A R S Security Compliance Advisory Data Privacy

DIGITAL ASSET SERVICES GROUP Transform the way businesses have operated for centuries Mazars recognizes the incredible potential of blockchain technology and cryptoassets to transform the way businesses have operated for centuries. The Mazars Digital Asset Group was formed with the mission to help organizations navigate the complex accounting, tax and audit issues related to digital assets, distributed ledger technologies and token sales. Our committed professionals, both in the US and globally, offer specialized services to address regulatory and compliance risks relating to this emerging asset class. And, through our contributions to industry leading panel discussions, webinars and articles we ensure that you remain informed with timely and relevant advice in this fast paced environment. 14 - M A Z A R S With the increased scrutiny on digital currencies, financial institutions continue to assess their BSA/AML and sanctions compliance program in light of the evolving regulatory framework. Our professionals have extensive experience working with domestic and foreign financial institutions on all components of their compliance program and can assess your preparedness with respect to existing digital currency regulations.

DIGITAL ASSET SERVICES TAX - International Tax Consulting around ICOs ADVISORY Structuring analysis and location considerations for launching ICOs Categorization of token sale revenues Technical analysis of effectively connected income and Subpart F income of initial launch and ongoing operations Intellectual property planning Compensation analysis for issuance of tokens to employees Transfer pricing and valuation services Cryptoasset accounting treatment analysis Legal coordination Coin storage Software and hardware wallet/cold storage security Assessment of smart contracts coordination Corporate training Crypto payment and acceptance TAX - Domestic tax compliance and consulting Consulting on like-kind treatment, forks, applicability of trading elections, mining, in-kind contributions, distributions and state investment partnership status Revenue recognition Tax structuring Federal, state and local tax compliance and consulting Our committed professionals offer specialized services to address regulatory and compliance risks relating to this emerging asset class. R&D tax credits AUDIT & ACCOUNTING Financial statement audits Service organization control assurance – SOC 1 and SOC 2 reports BSA/AML Policies and procedures BSA/AML compliance program Governance oversight and accountability Risk assessment BSA officer expertise Customer Identification Program (CIP) Identification of beneficial ownership Enhanced Due Diligence (EDD) VCE due diligence Transaction monitoring & reporting Agreed upon procedures engagements OFAC/sanctions controls Accounting outsourcing services Independent testing Other accounting services Internal controls Training 15 - M A Z A R S

CONSULTING SPECIALTY INDUSTRY SERVICES 16 - M A Z A R S

FINANCIAL ADVISORY SERVICES Our Financial Advisory Services Group provides a full complement of services to corporations, entrepreneurs, private equity groups, investors, lenders and attorneys. Business Valuation Advisory Services Transaction Services Forensic Accounting & Dispute Resolution Services Corporate Advisory & Restructuring Services M&A Tax Advisory Services to Lenders Financial Advisory Services 17 - M A Z A R S

BANKING SERVICES The banking sector is currently undergoing significant changes and market conditions in which financial institutions will have to focus on fundamental balance sheet management, technological disruption, data protection, and innovative approaches to capturing funding and profitability. Regulators are creating enormous pressures and demands for management and board members, while they strive to meet the expectations of customers and shareholders for service, transparency, ROI, and remain compliant. Mazars is a trusted advisor for the banking industry. Our seasoned professionals across the Mazars Group have years of industry experience helping global financial centers navigate through the web of regulatory, economic, and accounting landscapes. Mazars provides insight on key developments and emerging trends to help you stay in control and ahead of risk in the following key business areas: Our Services Include: AUDIT AND ATTEST CONSULTING Audits and reviews of financial statements, regulatory reports, or reporting packages Banking Internal Audit (Outsourcing / Cosourcing Audits of employee benefit plans Governance / ERM Accounting advice including interpretation of new pronouncements Consumer Compliance Regulations Verification of regulatory compliance requirements BSA/AML/OFAC Compliance Agreed-upon procedures Regulatory Sanctions and Stipulations Reporting on controls at service organizations (formerly SAS 70) Credit Risk Management TAX Federal and State compliance Tax planning Cross border transactions Information reporting advisory services, including FATCA and CRS Assistance with tax audits 18 - M A Z A R S Information Technology Services

INSURANCE SERVICES The breadth and depth of our industry experience – together with our prominent international presence – provides clients with superb service and expertise. Our client base includes both life and health and property and casualty companies, ranging in size from start-ups to some of the largest multinational insurers. The insurance industry is a core focus of Mazars’ Financial Services Group. Our insurance group provides audit, tax, and consulting services to U. S. and international property & casualty companies, life & health companies, reinsurers, captives, MGAs, MGUs, TPAs, policy holders, and regulators. INSURANCE AUDIT AND ACCOUNTING SERVICES Providing reliable services by staying on the forefront of industry issues and accounting standards. • GAAP and Statutory Audits • Internal Audit Co-Sourcing/Outsourcing INSURANCE CONSULTING SERVICES Partnering with you to deliver results that reduce risk, increase control of the business, and create critical efficiencies. • Internal control evaluations (SOX and Model Audit Rule) • Human Capital and Change Management • Due Diligence • Target Operating Models • Technology Enablement INSURANCE TAX SERVICES Delivering an experienced team of insurance tax professionals, with both Big 4 and industry experience on all of our engagements. • Tax Planning & Compliance • GAAP, Statutory & IFRS Tax Provision Preparation & Consulting • Tax Due Diligence • Data Quality and Business Intelligence • Governance, Risk and Compliance • Organizational Resilience • Deferred Tax Validations • Cybersecurity and Data Privacy • Transfer Pricing • 1099 Reporting & FATCA - MAZARS • Strategic Sourcing and Logistics • Tax Controversy & Procedure • Tax Transformation 19 • Operational Excellence

LIFE SCIENCES Organizations across the Life Sciences industry are faced with a continuously evolving set of challenges –uncertain regulatory waters, volatile pipelines, emerging technologies, and increased competition – which threaten their ability to succeed. Failure to respond to these challenges can impact a company’s operational excellence, risk profile, bottom line, and even their license to operate. Mazars’ Life Sciences group provides services that help our clients innovate, grow, and deliver life-changing solutions BUSINESS STRATEGY AND OPERATIONS REGULATORY COMPLIANCE Mergers, Acquisitions and Integration Support 21 CFR 11 Validation Services Business Strategy, Planning and Transformation Quality Management Systems Business Process Improvement Operational Quality Management Services Organizational Change Leadership Assessments and Audits Program and Project Management Product Launch Management TECHNOLOGY ENABLEMENT IT Strategy and Effectiveness Architecture Strategy, Transformation and Design Systems and Infrastructure Implementation Cloud Strategy and Migration 20 - M A Z A R S Audit Preparedness Compliance Remediation RISK MANAGEMENT Business Continuity and Disaster Recovery Cyber Security and Data Privacy

HEALTHCARE SERVICE OFFERING With decades of experience in the healthcare industry, we provide timely, valuable information and insights into policies, best practices and industry developments. 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. Regulatory Compliance Managed Care Information Technology Revenue Cycle Performance Improvement 21 - M A Z A R S 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 Enhance security and significantly increase savings through the use of appropriate technologies Drive bottom line revenue improvement to help meet increasing demands and lower margins Deliver efficiencies by transforming process, people and technology to guarantee success Data Analytics Advanced analytics for critical decision making Due Diligence Provide market-based reviews and feedback to address issues before a transaction is finalized

WHY CHOOSE MAZARS? Quality first, whatever the mandate, wherever it is located. You annually assess our quality and we constantly improve it. Focus We consider you as a top client. We nominate a dedicated, experienced team, that will deliver consistent addedvalue. Trusted 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. Coordination 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. Value for money 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. 22 - M A Z A R S

CONTACTS About 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. Name Surname Job title Email Tel Tel Name Surname Job title Email Tel