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d Roy H. Meyers, "Discounts Seen in Private Placements of Restricted Stock: The Management Planning, Inc., Long-Term Study 098o-1996r (Chapter 5) in Robert F. Reilly and Robert P. Schweihs, eds. The Handbook of Advanced Business Valuation (New York: McGraw-Hill, 2000). CONFIDENTIAL I WTAS LLC 94 EFTA00307489

~bnp hosSt941 aa.w 4.-hh•Lmmt.66.49. amlneconk simt*. 495 shunt, NETOFART pudams rWl tnabk Elbetnet tchverIng Ellxnhi macho. ~Ms coneolltrs. lam« smenty»pplysnots.ard ese~t(41.4ted shops It. 919MAL Ms<1. chislc honkend schs6corrpree Ndlees. 'Wow». Inlaad preinx4 IdtpIony pNpD..ardmNit Nous compaisfs prochcIsIMI 4nsbk

d Roy H. Meyers, "Discounts Seen in Private Placements of Restricted Stock: The Management Planning, Inc., Long-Term Study 098o-1996r (Chapter 5) in Robert F. Reilly and Robert P. Schweihs, eds. The Handbook of Advanced Business Valuation (New York: McGraw-Hill, 2000). CONFIDENTIAL I WTAS LLC 94 EFTA00307388

~bnp hosSt941 aa.w 4.-hh•Lmmt.66.49. amlneconk simt*. 495 shunt, NETOFART pudams rWl tnabk Elbetnet tchverIng Ellxnhi macho. ~Ms coneolltrs. lam« smenty»pplysnots.ard ese~t(41.4ted shops It. 919MAL Ms<1. chislc honkend schs6corrpree Ndlees. 'Wow». Inlaad preinx4 IdtpIony pNpD..ardmNit Nous compaisfs prochcIsIMI 4nsbk

d Roy H. Meyers, "Discounts Seen in Private Placements of Restricted Stock: The Management Planning, Inc., Long-Term Study 098o-1996r (Chapter 5) in Robert F. Reilly and Robert P. Schweihs, eds. The Handbook of Advanced Business Valuation (New York: McGraw-Hill, 2000). CONFIDENTIAL I WTAS LLC 94 EFTA00307287