Alvarez & Marsal Global Forensic and

Dispute Services Americas Regional Meeting

Montreal, QC, Canada

25 - 27 June 2015

A&M OVERVIEW GLOBAL REACH

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LONDON (EUROPE HQ)

SÃO PAULO (LATIN AMERICA HQ)

HONG KONG (ASIA HQ)

NEW YORK (GLOBAL HQ)

NORTH AMERICA

New York (Global HQ)

Atlanta

Birmingham

Boston

Calgary

Charlotte

Chicago

Dallas

Denver

Philadelphia

Phoenix

San Antonio

San Francisco

Seattle

Toronto

Vancouver

Washington, D.C.

ASIA

Hong Kong (Asia HQ)

Beijing

Mumbai

Seoul

Shanghai

LATIN AMERICA

São Paulo

(Latin America HQ)

Mexico City

Rio de Janeiro

EUROPE AND THE MIDDLE EAST

London (Europe HQ)

Amsterdam

Athens

Dubai

Frankfurt

Madrid

Milan

Detroit

El Segundo

Greenwich

Houston

Kansas City

Los Angeles

Miami

Nashville

Moscow

Munich

Paris

Prague

Warsaw

A&M BRINGS TOP-TIER CONSULTING AND SPECIALIZED INDUSTRY

EXPERIENCE, COMBINED WITH OPERATING AND MANAGEMENT EXPERTISE,

TO MEET THE CHANGING NEEDS OF COMPANIES AND INVESTORS.

A&M OVERVIEW GLOBAL SERVICES

BUSINESS ADVISORY SERVICES

CORPORATE RESTRUCTURING

PERFORMANCE IMPROVEMENT

PRIVATE EQUITY SERVICES

● Growth and Revenue Enhancement

● Supply Chain Operations

● Finance and Accounting

● Information Technology

● Human Capital and Organizational

Change

● Merger Integration

● Performance Improvement

for Private Equity

● Turnaround Advisory

● Interim and Crisis Management

● Claims Management Services

● Corporate Finance

● Creditor Advisory

● Unsecured Creditor

Committee Advisory

● Fiduciary Services

● Transaction Advisory

● Global Forensic and Dispute

Services

● Tax Advisory

● Valuation Services

● Regulatory and Risk Management

● Corporate Governance

● Executive Compensation

and Benefits

● Due Diligence Services

● Operations and Performance

Improvement

● Transaction Tax

● Rapid ResultsTM

● Exit Readiness

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A&M BRINGS ACTION-ORIENTED SOLUTIONS TO COMPANIES IN

DIVERSE INDUSTRIES.

A&M OVERVIEW SPECIALIZED INDUSTRY SERVICES

*Dedicated global teams.

Automotive and Suppliers

Consumer Packaged

Goods

Energy

Financial Institutions

Global*

Healthcare*

High Tech

Manufacturing Media and

Entertainment

Private Equity*

Public Sector*

Real Estate*

Retail

Transportation and

Infrastructure

Insurance*

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GLOBALAW AND A&M

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A COMPARISON OF GLOBALAW AND A&M

Lawyers/professionals 4,500 2,500

Country presence 80 18

Local knowledge and expertise √ √

Specialized practice areas √ √

Face-to-face investment in understanding capabilities is highly

valued √ √

Relationships are built one at a time and referrals are highly

valued √ √

GLOBALAW AND A&M OFFICE LOCATIONS

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GLOBALAW HAS MEMBER FIRMS IN NEARLY 200 LOCATIONS WORLDWIDE –

A&M HAS OFFICES IN 38 OF THESE LOCATIONS

AMERICAS EUROPE & MIDDLE EAST

ASIA

Atlanta Philadelphia

Birmingham Rio de Janeiro

Calgary San Antonio

Charlotte San Francisco

Chicago São Paulo

Dallas Seattle

Detroit Toronto

Houston Vancouver

Los Angeles Washington, D.C.

Mexico City

Miami

New York

Amsterdam Moscow

Athens Paris

Dubai Prague

Frankfurt Warsaw

London

Madrid

Milan

Munich

Beijing Seoul

Hong Kong Shanghai

Mumbai

GlobaLaw has offices in nearly 200 locations worldwide, A&M has 45. There are

37 co-incident office locations in the Americas, Europe and Asia.

GLOBALAW AND A&M OFFICE LOCATIONS (CONT.)

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GLOBALAW AND A&M COINCIDENT OFFICE LOCATIONS

GLOBAL FORENSIC AND DISPUTE SERVICES OVERVIEW

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A&M GFD RESOURCES AND QUALIFICATIONS

Resources

• 300+ employees

• 63 Managing Directors

Prior Experience

• PwC, EY, Deloitte, KPMG

• U.S. Department of Justice, SEC, and other regulatory agencies

• Leading corporations

Degrees and Designations

• Masters, JDs, PhDs

• CPAs, CMAs, CAs

• CFFs, CFEs, CAMS

• CFAs, AVAs, ABVs

• CCEs, CFCEs, EnCEs

GLOBAL FORENSIC AND DISPUTE SERVICES OVERVIEW (CONT.)

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A&M GFD CAPABILITIES AND EXPERTISE

Service Offerings

Accounting and Financial Reporting

Accounting Irregularities

Accounting Reconstruction

Anti-Money Laundering

Antitrust

Asset Tracing and Recovery

Bankruptcy Fraud and Litigation

Breach of Contract Claims

Business Interruption

Compliance Programs

Construction Claims

Corporate Veil / Alter Ego

Data Mining and Data Analysis

Economic Damages

and Lost Profits

Economic Modeling

and Forecasting

Environmental Issues

Evidence and Discovery Management

Expert Witness Testimony

FCPA / UK Bribery Act

Financial Restatements

Fraud Investigations

GAAP and GAAS Issues

Information Protection

Intellectual Property and Licensing

Advisory

International or Domestic Arbitration

Professional Malpractice

Purchase Price / Earn-Out Disputes

Regulatory Compliance / Enforcement

Proceedings

Regulatory Risk Assessment

Securities Matters

Transaction Look-backs

and Analysis

White Collar Criminal Allegations

Investigations

and Business

Intelligence

Forensic

Accounting and

Economic

Analysis

Forensic

Technology

Disputes:

Testifying

and Consulting

Experts

FORENSIC TECHNOLOGY SERVICES

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OUR FORENSIC TECHNOLOGY PROFESSIONALS ARE SKILLED IN THE MOST

ADVANCED TOOLS AND TECHNIQUES TO QUICKLY AND ACCURATELY

RECOVER, ANALYZE, AND INTERPRET LARGE VOLUMES OF INFORMATION.

Computer

Forensics

Big Data

Analytics

Information

Preservation

Enterprise

E-Discovery

Digital

Investigation

Cyber

Security

Cyber &

Forensic

Training

Technology

Assisted

Review

● Permanent data centers in Dallas, London, Munich, and Hong Kong

● Global network of 40+ computer forensics and technology professionals

● Ability to rapidly deploy mobile (onsite) data processing/hosting labs

● Develop solutions to ensure client compliance with privacy and other regulatory requirements

associated with cross border data transfer

FORENSIC TECHNOLOGY DATA CENTERS

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A&M’S GLOBAL CAPABILITIES COMPLEMENT THE CROSS BORDER DATA

TRANSFER ISSUES ASSOCIATED WITH GLOBAL INVESTIGATIONS.

Forensic Data Center A&M Local Offices A&M Headquarters

GLOBAL INVESTIGATIONS AND INTELLIGENCE SERVICES

Our dedicated team of former law enforcement officials, journalists and private

investigators, working with a worldwide network of trusted operatives, mine specialized

databases and obscure public records and conduct field interviews to uncover vital

information for litigation, global investigations and new business relationships.

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Alvarez & Marsal (A&M) brings combined industry and functional expertise to solve the most

threatening problems.

INTERNAL

INVESTIGATIONS

FRAUD / CORRUPTION

WHISTLE BLOWER

ALLEGATIONS

TRADE SECRET THEFT

COUNTERFEIT GOODS

ASSET SEARCHING

LITIGATION

INTELLIGENCE

PROFILING ADVERSE

EXPERTS

PRE-DEPOSITION

FACT-GATHERING

WITNESS DEVELOPMENT

ASSET EVALUATION

GLOBAL BUSINESS

PARTNER DUE DILIGENCE

TRANSACTIONAL DUE

DILIGENCE

COMPETITOR

INTELLIGENCE

ANTI-CORRUPTION

DUE DILIGENCE

CORPORATE CONTESTS

INVESTIGATIVE

DUE DILIGENCE

INVESTIGATIVE DUE DILIGENCE

A&M’s Business Intelligence team assists global corporations, investment/merchant banks,

private equity firms, hedge funds and corporate lawyers by profiling companies and their key

principals.

● In order to supply clients with the timely information they require about their potential business partners, we

assemble an array of investigative resources around the world, including former law enforcement officials,

intelligence experts, journalists, forensic accountants, industry experts, and attorneys. Our professionals have

decades of experience and have examined thousands of complex global business partners.

● We examine potential global business partners and their principals through sophisticated analysis of

international databases and available public records, but recognize that the most useful intelligence for corporate

decision makers will frequently come through discreet interviews with our network of contacts, and with former

employees, competitors and industry observers.

● We look for hidden problems in the companies as well as undisclosed or misrepresented reputational issues for

the individuals.

● We identify potential deal-breaking issues in relation to:

• Mergers and acquisitions

• Joint ventures

• Resellers and distributors

• Licensees

• Proxy contests/Hostile takeovers

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A&M provides intelligence services that are an essential component to any acquisition, key

management decision, or when considering whether to pursue litigation.

LITIGATION INTELLIGENCE

We provide the intelligence to make discovery more effective and build a compelling case,

while making the process more efficient and cost effective.

Our services include:

● Pre-deposition fact-gathering

– Identifying and locating potential witnesses

– Interviewing sources

● Profiling adverse experts

● Asset evaluation

● Broker-Dealer arbitration

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A&M’s investigative and intelligence experts work with lawyers in civil and criminal

litigation and arbitrations.

SEARCHING FOR ASSETS

Our former law enforcement officials, prosecutors, journalists, intelligence professionals

and attorneys comb the public record to identify and locate assets hidden in the U.S. and

abroad.

We uncover and analyze asset information in the current and historical web, including

blogs, social networks and specialized databases, and send people to court houses and

halls of records to sift through litigation and administrative and regulatory filings. Alvarez &

Marsal’s staff of forensic accountants helps track the flow of funds.

Our team has searched for assets in connection with:

● Receiverships and bankruptcies

● Ponzi schemes, frauds, and corruption

● Assessing likelihood of recovery against potential defendants

● Collecting judgments

Alvarez & Marsal’s Business Intelligence team has been at the forefront of asset searching for a

quarter-century.

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INTERNAL INVESTIGATIONS

With our forensic accounting and computer forensics colleagues, we provide seamless

global investigation and intelligence services in connection with:

● FCPA and AML

● Whistleblower allegations

● Trade secret theft

● Counterfeit and gray-market goods

● Global asset searching

● Cyber-smear

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A&M’s professionals bring decades of experience in detecting and responding to corruption,

fraud, bribery, kickbacks and embezzlement.

© Copyright 2014. Alvarez & Marsal Holdings, LLC. All rights reserved. ALVAREZ & MARSAL®,

® and A&M® are trademarks of Alvarez & Marsal Holdings, LLC.