Valuation Research Corp.

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VRC provides a full range of advisory services to national and multinational corporations, private equity firms, attorneys, not-for-profit institutions, fiduciaries and individuals. The following factors differentiate us from our competitors: Independence and Objectivity Our goal is to provide clients with the sophisticated advice and practical guidance needed to achieve their business objectives. Professionals in our firm combine valuation and corporate finance experience and skills with accounting expertise to provide clients with impartial advisory assistance. Transaction Excellence Our professionals provide clients with impartial advisory assistance in the consideration of mergers and acquisitions, divestitures and significant corporate changes. Our valuation experts provide fairness and solvency opinions to assist company directors, special committees, ESOP trustees, lenders, and other corporate advisors to ensure that their transactions are fair and financially adequate. Senior Level Professionals Our highly skilled senior professionals participate in all phases of assignments from initial client discussions through final recommendations. Our professionals average more than 20 years of advisory experience. Most have backgrounds in accounting, economics, finance and statistics, and hold advanced degrees and certifications, including MBA, CFA, CPA, MAI and ASA. Industry Expertise We are widely respected for the depth of our industry knowledge. Our presence in more than 20 cities worldwide enables us to specialize in most industries with an emphasis on automotive, chemical, consumer products, energy, financial services, health care, industrial products, private equity, professional services, and technology. © 2006 Valuation Research Corporation. All Rights Reserved

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