Epstein Secrets

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

resulting selected adjustment for lack of marketability. MANAGEMENT PLANNING, INC. STUDY FACTORS AND SELECTED ADJUSTMENT FOR LACK OF MARKETABILITY Quartiles Company Comparable Fact or 1 2 3 4 Discount Average Revenues ($ millions) $114-042 $35.809 $1 8 . 05 7 $5-970 $ 86.781 Average Discount

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

resulting selected adjustment for lack of marketability. MANAGEMENT PLANNING, INC. STUDY FACTORS AND SELECTED ADJUSTMENT FOR LACK OF MARKETABILITY Quartiles Company Comparable Fact or 1 2 3 4 Discount Average Revenues ($ millions) $114-042 $35.809 $1 8 . 05 7 $5-970 $ 86.781 Average Discount

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

resulting selected adjustment for lack of marketability. MANAGEMENT PLANNING, INC. STUDY FACTORS AND SELECTED ADJUSTMENT FOR LACK OF MARKETABILITY Quartiles Company Comparable Fact or 1 2 3 4 Discount Average Revenues ($ millions) $114-042 $35.809 $1 8 . 05 7 $5-970 $ 86.781 Average Discount