Services Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major business markets throughout the U.S., Grand Cayman and China. Headquartered in New York City, Marcum provides a full spectrum of traditional tax, accounting and assurance services; advisory, valuation and litigation support; and an extensive range of specialty and niche industry practices. The Firm serves both privately held and publicly traded companies, as well as high net worth individuals, private equity and hedge funds, with a focus on middlemarket companies and closely held family businesses. Marcum is a member of the Marcum Group, an organization providing a comprehensive array of professional services. Assurance Marcum’s Assurance Division professionals provide a tailored Audit approach to each engagement.

Team members place a strong emphasis on early planning and learning the unique aspects of a client’s business. Doing so ensures that each client receives an effective, cost-efficient and independent audit performed in a timely manner. The Assurance Division works with commercial and SEC clients, governmental and not-forprofit entities and employee retirement plans. A full range of services is offered including: Agreed-Upon Procedures. Attestation. Financial Audits Reviews and Compilations. Breakeven Analyses. Single Audits. Sarbanes-Oxley 404 Compliance. Forecasts and Projections. Internal Audits. Internal Control Reviews. IT Audit and Advisory Services. Strategic and Operational Planning. Tax & Business The Tax & Business Services Division is comprised of dedicated professionals who have been involved with numerous complex transactions at the local, national and international levels. The division offers all forms of regulatory compliance services, planning and specialization in a variety of areas including: Estates, Gifts and Trusts. Family Wealth Planning. Bankruptcy and Insolvency Tax. State and Local Taxation. SEC and Large Corporate Matters. International Taxation. Real Estate Tax Services. IRS Representation. With partner involvement at every level of service, the Tax & Business Services team provides highly personalized advice and guidance to a client base including: High Net Worth Individuals. Family Business Owners. Large Corporations. International Businesses. Foreign Nationals. Tax Exempt Clients. Joseph Natarelli Joseph Natarelli is the national leader of Marcum’s Construction Industry Practice and partner-in-charge of the Firm’s New Haven office.

For nearly a decade, he has served as a technical reviewer for the AICPA’s Audit Risk Alert for Construction Contractors and the AICPA Accounting Guide — Construction Contractors. Joe also served as 2013-2014 chair of the AICPA National Construction Industry Conference. National Construction Industry Services Leaders Advisory Marcum’s Advisory Services Division works with clients across a broad range of industries. The team’s skilled professionals use their experience to help clients address and navigate complex business and personal issues including: Bankruptcy and Fiduciary Services Insolvency and Receivership. Trustee, Reorganization and Financial Advisory Services. Forensic and Litigation Services Forensic Accounting and Fraud Assessment. Damage Determination and Expert Testimony. Marital Dissolution. Regulatory Compliance, including Bank Secrecy Act and Taxation. Due Diligence and Capital Formation. Computer Forensics. Business Valuation. Operational & Process Improvement Business Process Improvement. Internal Controls and Governance. Real Estate Advisory Services. Family Office Services. Risk Management. Anirban Basu Anirban Basu is Marcum’s chief construction economist. He is also a member of the Firm’s National Construction Practice, as well as chairman & CEO of Sage Policy Group, Inc., an economic and policy consulting firm in Baltimore, Maryland. Anirban leads Marcum’s research and analysis of the economic health of the commercial construction industry in America. Additionally, he writes the quarterly Marcum Commercial Construction Index and annual Marcum JOLT Survey analysis. JOSEPH NATARELLI National Construction Industry Goup Leader joseph.natarelli@marcumllp.com 203.781.9710 PHILADELPHIA: CHICAGO: ROBERT MERCADO robert.mercado@marcumllp.com 203.781.9730 NASHVILLE: JAMES LUNDY james.lundy@marcumllp.com 615.245.4050 CALIFORNIA: NEW ENGLAND: NEW YORK: IRA KANTOR ira.kantor@marcumllp.com 631.414.4726 EDWARD REITMEYER edward.reitmeyer@marcumllp.com 484.270.2595 FLORIDA: WHIT FOREHAND whit.forehand@marcumllp.com 407.458.5210 TIM CROSBY tim.crosby@marcumllp.com 847.282.6368 STEVE RAPATTONI steve.rapattoni@marcumllp.com 949.236.5670 5 .