THOMAS J. COLLURA Partner. 677 Broadway Suite 301 Albany, NY Areas of Practice.

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1 Speaker Biographies

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3 THOMAS J. COLLURA Partner Tom is a partner in the firm s Albany and Saratoga Springs, New York, offices. He also practices in Florida from the firm s Palm Beach office. Tom s practice is focused on advising privately held companies and individuals concerning corporate, tax, and trusts and estates matters. He has more than 20 years of experience representing privately held companies and their owners in a wide range of corporate, tax, and commercial matters, including choice of entity, mergers, acquisitions, sales, recapitalizations, and business succession planning. Given his accounting and tax background, he routinely works with clients and their accountants concerning the legal and tax accounting complexities of partnerships and other entities. Tom also represents business owners, entrepreneurs, executives, and wealthy individuals in all aspects of income, gift, estate, and generation-skipping transfer tax planning matters, and counsels individual and corporate fiduciaries concerning trust and estate administration matters and proceedings. He has extensive experience dealing with complex tax and fiduciary accounting issues related to estates and trusts comprised of significant business and real estate holdings. His practice also includes the representation of clients in contested accounting proceedings in Surrogate s Court and taxpayers in controversies with the Internal Revenue Service and the New York State Department of Taxation and Finance. In addition to his law practice, Tom has been affiliated with the University at Albany as a lecturer and coordinator of the M.S. in taxation program for more than 15 years. His courses include partnership taxation, estate and gift taxation, tax planning for highly-compensated individuals, and tax research. Tom is admitted to practice in New York, Florida, U.S. Tax Court, and U.S. District Court for the Northern District of New York. He also holds inactive certified public accountant (CPA) license. 677 Broadway Suite 301 Albany, NY Saratoga Springs 60 Railroad Place Suite 300 Saratoga Springs, NY Palm Beach 440 Royal Palm Way Suite 202 Palm Beach, FL Areas of Practice Corporate & Business Law Estates & Trusts Business Tax State & Local Tax Estates & Trusts Controversies Family Business & Succession Planning Mergers & Acquisitions Private Wealth Planning Industry Groups Manufacturing Professional Services Attorney advertising. Prior results do not guarantee a similar outcome. Practice restricted to U.S.

4 THOMAS J. COLLURA Honors Albany - Colonie Regional Chamber of Commerce Capital Leadership Class of 1999 Multiple Sclerosis Society of Northeastern New York Leadership Award Martindale-Hubbell AV rating News Peak Resorts Completes Acquisition Of Hunter Mountain For $36.8 Million The Street, January 7, 2016 Hodgson Russ Snags 2 Tax Pros for Upstate NY Offices Law360, September 11, 2013 Admissions New York Florida U.S. Tax Court U.S. District Court for the Northern District of New York Education B.S., magna cum laude, University of Scranton J.D., Albany Law School of Union University Jennifer M. Boll and Thomas J. Collura Join Hodgson Russ as Partners September 9, 2013 Presentations Changing Your Residency Saratoga National Golf Club, 458 Union Avenue, Saratoga Springs, NY 12866, November 2, 2016 New York State Bar Association Introduction to Estate Planning Seminar: Tax Implications of Family Wealth Transfer Albany, NY, December 4, 2015 Affordable Care Act: 2015 Update for Tax Professionals Tuesday, June 2, 2015 & Wednesday, June 3, 2015 Schenectady County Bar Association Trusts and Estates CLE: Mind Your Ps and As for Small and Midsize Business Owners as Clients March 12, 2015 Florida Residency 2015 Florida, February 2015 New York State Bar Association Seminar: The Non-Tax Lawyer's Guide to Tax Law December 9, Tax Series Roadshow Hodgson Russ, June & July 2014

5 THOMAS J. COLLURA The Affordable Care Act: What Tax Professionals Need to Know Now Hodgson Russ, Hudson & Clifton Park, NY, June 4 & 5, 2014 New York State Bar Association Seminar: Business Organization: Tax and Legal Aspects Compared: LLCs, S Corporation, and C Corporations Albany, NY, December 12, 2013 Handling New York Audits and Appeals: Strategies to Pursue / Traps to Avoid Hodgson Russ, Albany, NY, November 13, 2013 Publications Proposed Regulations May Substantially Reduce the Availability of Valuation Discounts for Interfamily Transfers of Business Interests Estate Planning Alert, August 18, New York State Budget State & Local Tax Alert, May 2, 2016 New York s Estate Tax System Undergoes Major Overhaul JD Supra, April 4, 2014 Major Changes Expected to New York State s Estate Tax System JD Supra, January 28, 2014 Limited Liability Companies Select Partnership Taxation Issues Albany Law School Institute of Legal Studies, February 2006 Transfer Tax Update: Selected Issues Albany Law School Institute of Legal Studies, February Tax Update: Recent Changes and New Opportunities Albany Law School Institute of Legal Studies, February 2005 Professional Affiliations Estate Planning Council of Eastern New York New York State Bar Association Trusts & Estates and Tax Sections New York State Bar Association House of Delegates Fellow, New York Bar Foundation The Florida Bar Albany County Bar Association

6 THOMAS J. COLLURA Community & Pro Bono Trustee, St. Peter's Hospital Foundation, Albany, New York Committee member and merit badge counselor, Boy Scouts of America Troop 75, Delmar, New York Former trustee and Finance Committee and Pastoral Council member, St. Thomas the Apostle Church, Delmar, New York Former board member and Finance Committee chair, St. Thomas the Apostle School, Delmar, New York Former board member, Audit Committee co-chair, and Professional Advisory Committee member, the Community Foundation for the Greater Capital Region, Albany, New York

7 KENNETH P. FRIEDMAN Partner; Business Practice Area Leader; Hotel, Hospitality & Lodging Industry Leader Ken is the leader of the firm's Business Practice Area and its Corporate & Securities, Hospitality, and Family Business & Succession Planning Practices. He concentrates his practice in mergers and acquisitions, corporate finance, business planning, nonprofit law, project finance, and securities, and he handles a broad range of general business matters. His clients include a prominent hospitality company with properties around the globe. Ken has been directly involved in the acquisition, sale, financing, franchising, restructuring, development, and joint venturing of more than 100 hospitality and lodging properties and transactions. He has also represented corporate trustees for more than 30 years on a wide variety of corporate trust, escrow, custodial and indenture trustee transactions, including transactions involving unique assets like music royalties, credit card receivables, and synthetic assets. Having grown up in a family-owned and operated business, Ken has a unique understanding of and sensitivity to the complex legal, business, and emotional issues involved with family businesses. He has successfully counseled many family businesses (large and small) through both the good and the challenging times in the family business life-cycle, usually resulting in positive benefits for all involved. For example, Ken has represented an internationally known musical performer with respect to family, corporate, intellectual property, and planning issues. Ken also has significant experience advising clients in connection with raising capital, both debt and equity, for new projects and rehabilitation projects, as well as providing advice to companies facing difficult economic circumstances. He has relationships with traditional and non-traditional sources of capital, both public and private. Ken s service to the community has earned him many awards for philanthropy and commitment. He has been the president of several organizations and has held leadership roles in several others. He brings this board and leadership experience to the many nonprofits he counsels on their legal and business issues. He understands The Guaranty Building 140 Pearl Street Suite 100 Buffalo, NY Toronto Practice restricted to U.S. law 22 Adelaide Street West, Suite 2050 Toronto, ON M5H 4E Areas of Practice Corporate & Business Law International-U.S. Cross-Border Canada-U.S. Cross-Border College & University Corporate Governance & Compliance Corporate Trust Europe-U.S. Cross-Border Family Business & Succession Planning Franchise & Distribution Government Relations Investment Management & Compliance Mergers & Acquisitions Private Funds Public Offerings, Private Placements & Corporate Finance Attorney advertising. Prior results do not guarantee a similar outcome. Practice restricted to U.S.

8 KENNETH P. FRIEDMAN that the nonprofit label does not mean that the business and legal issues faced by a nonprofit are any less sophisticated or complicated than those faced by a for-profit business. In many ways, the issues are even more diverse and complex. Ken is very proud of his board service and the perspective he is able to bring to counselling nonprofits on legal issues, business challenges and opportunities, best practices and ethical duties and responsibilities. Honors Best Lawyers' Buffalo Mergers and Acquisitions Law "Lawyer of the Year," 2014, 2017 National Federation of Just Communities of Western New York Citation Award, 2013 Listed, Best Lawyers in America (Corporate Law, Mergers and Acquisitions Law) Listed, Upstate New York Super Lawyers Listed, Notable Practitioners, Chambers USA, 2016 Elected to the Society of the Buffalo, 2014 Order of the Coif Former executive editor, University of Pittsburgh Law Review Experience $200 Million International Sale of Ferrosilicon Company $226.6 million CMBS Mortgage and Mezzanine Debt for Multistate Hotel Portfolio Securities Regulation & Corporate Compliance Tax Credits Industry Groups Arenas & Sports Facilities Financial Services Hotel, Hospitality & Lodging Manufacturing Oil & Gas Professional Services Retail Sector Tax-Exempt Organizations Technology Admissions New York Pennsylvania Licensed Foreign Legal Consultant (Ontario) Education B.A., University of Rochester J.D, cum laude, University of Pittsburgh Law School Acquisition on Behalf of France-Based Automotive Parts Manufacturer Cegedim SA Represented by Hodgson Russ in Its Acquisition of Dendrite International, Inc. Counsel to Hospitality Clients on All Aspects of New York State Liquor Licensing Formation of $100 Million REIT to Acquire Assets in the Hospitality Industry News Seventy Hodgson Russ Attorneys Named to 2017 Upstate New York Super Lawyers, Hugh Russ Listed Among Top 50 Press Release, September 6, 2017

9 KENNETH P. FRIEDMAN Fifty-two Hodgson Russ Attorneys Named to 2018 Best Lawyers Listing, Five Included in Lawyer of the Year Categories Press Release, August 15, 2017 Hodgson Russ Practice Teams Listed in 2017 Chambers USA Press Release, June 12, 2017 Sixty-three Hodgson Russ Attorneys Named to 2016 Upstate New York Super Lawyers, Hugh Russ Listed Among Top 50 Press Release, August 31, Best Lawyers Names Fifty-four Hodgson Russ Attorneys From Multiple Offices News Release, August 18, 2016 Hodgson Russ Practice Teams Recognized In America's Leading Lawyers For Business June 3, 2016 Peak Resorts Completes Acquisition Of Hunter Mountain For $36.8 Million The Street, January 7, 2016 Sixty-Four Hodgson Russ Attorneys Named to 2015 Upstate New York Super Lawyers, Hugh Russ Listed Among Top 50 Press Release, August 19, 2015 Fifty-Five Hodgson Russ Attorneys Named to Best Lawyers 2016, Five Honored as Buffalo 'Lawyers of the Year' Press Release, August 17, 2015 Hodgson Russ Listed in 2015 Chambers USA: America s Leading Lawyers for Business Press Release, June 15, 2015 Presentations Lumsden McCormick s Exempt Organizations Conference Buffalo, NY, November 6, 2013 How the U.S. Election May Affect Cross-Border Business in 2013 and Beyond Toronto, ON, November 15, 2012 How the U.S. Election May Affect Cross-Border Business in 2013 and Beyond Hodgson Russ, Calgary, AB, November 13, 2012 Agreement Among Stockholders, Family Businesses, Succession Planning: Why Can t We All Just Get Along? August 1, 2011 New York State Courts Law Clerk Seminar: Mergers & Acquisitions and Buying & Selling Businesses Buffalo, NY, July 20, 2011

10 KENNETH P. FRIEDMAN New York State Bar Association Panel: Accounting for Lawyers (and What Part Did Accounting Play in the Current Financial Meltdown) Rochester, NY, June 11, 2008 New York State Bar Association Seminar: Buying or Selling a Small Business Buffalo, NY, October 27, 2006 Publications Additional Amendments to the Nonprofit Revitalization Act of 2013 Become Law Tax-Exempt Organizations Alert, December 1, 2016 Relief in Sight for New York Nonprofits with Prospect of Additional Amendments to the Nonprofit Revitalization Act of 2013 Tax-Exempt Organizations Alert, July 28, 2016 Iran Sanctions Eased, But Restrictions Remain Smarter Way to Cross Blog Archives, February 26, 2016 Iran Sanctions Eased, But Restrictions Remain Corporate & Business Law Alert, February 19, 2016 Recent Amendments to the New York Nonprofit Revitalization Act of 2013 Tax-Exempt Organizations Alert, December 15, 2015 Gorman v. Salamone: Updating Delaware Law on the Removal of Officers by Stockholders Corporate & Business Law Alert, November 5, 2015 New York Nonprofit Revitalization Act of 2013 to Have Significant Impact on State's Nonprofit Corporations JD Supra, February 24, Exchanges Can Create Binding Obligations Corporate & Securities Alert, March 14, 2012 Corporate Governance and Executive Compensation Provisions of the Dodd-Frank Reform Act August 27, 2010 Social Media Ken contributes to Hodgson Russ s Canada/U.S. cross-border blog, Smarter Way to Cross. His blog entries include: Iran Sanctions Eased, But Restrictions Remain FEBRUARY 26, 2016

11 KENNETH P. FRIEDMAN Professional Affiliations National Association of Bond Lawyers American Bar Association New York State Bar Association Bar Association of Erie County Allegheny County Bar Association (Pennsylvania) Community & Pro Bono Ken is a member of the board of governors, on the Executive Committee, and secretary of the Shaw Festival; a member of the board of trustees of the Buffalo History Museum (he is a past president of the organization); a member of the board of directors and secretary of the Western New York Technology Development Center, Inc. (Insyte Consulting) and the TDC Foundation, Inc.; a member of the board of directors of the JB Griffin Memorial Foundation; a member of the board of directors of the U.S. Friends of the Hospital for Sick Children, Toronto, Inc., and an emeritus member of the board of trustees of the National Federation for Just Communities (NFJC, formerly known as the NCCJ). In addition, he continues his activities with Leadership Buffalo and the NFJC, organizations for which he served as president. He formerly served on the boards of the Buffalo Seminary, Temple Beth Zion, the Office of Urban Initiatives, Inc., the Buffalo Alliance for Education, the Friends of the Buffalo Story, Inc., the American Jewish Committee, and the Jewish Community Center of Greater Buffalo. Ken was selected to Buffalo Business First's 40 Under Forty, and he contributed many years of service as chairperson of the Citizens Planning Council as a mayoral appointee.

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13 Jeremy H. Speich Biography Jeremy H. Speich joined the Firm in 2002 and became a Shareholder in Jeremy represents new, emerging and established businesses in connection with mergers and acquisitions, purchase and sale of businesses and succession and tax planning. He has extensive experience in counseling businesses and developers with commercial real estate acquisitions, complex land use transactions and lease negotiations. Jeremy also represents clients with their various growth needs from general contract advice to commercial loan transactions to buy-sell agreements to complex business arrangements and joint ventures. In addition, Jeremy counsels various not-for-profit organizations and civic groups on issues of formation, operation and tax-exempt status. Practice Groups Banking Corporate & Taxation Real Estate Education LL.M. in Taxation, New York University School of Law, 2008 J.D., cum laude, Albany Law School of Union University, 2002 Albany Law Review B.A., University of Rochester, 1999 Phi Alpha Theta, National History Honor Society Shareholder speich@mltw.com 677 Broadway, #500 Albany, New York Phone: (518) Fax: (518) Albany, NY 677 Broadway #500, Albany, NY Phone: (518) Fax: (518) mltw@mltw.com Saratoga County 646 Plank Rd #206, Clifton Park, NY Phone: (518) mltw@mltw.com

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