PROFESSIONAL AFFILIATIONS (CONT D): American Academy of Matrimonial Lawyers Foundation, Forensic & Business Valuation Division, Charter Member. Member

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1 STACY PRESTON COLLINS CPA/ABV, CFF FINANCIAL RESEARCH ASSOCIATES EDUCATION & EMPLOYMENT EXPERIENCE Stacy Preston Collins is a Managing Director at Financial Research Associates. In this role, she is responsible for financial analysis, economic and industry analysis, forensic accounting, economic damages analyses, and valuation of privately-held and publicly-traded businesses and professional practices. Ms. Collins has been actively engaged in performing business valuations, litigation support and related services since Stacy was previously employed with Ernst & Young. In this capacity, she was primarily responsible for planning and conducting audits in accordance with generally accepted auditing standards for a variety of publicly-traded and privately-held businesses. Stacy obtained a Bachelor of Science degree with a concentration in Accounting and Finance from Drexel University. Stacy obtained the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations from the American Institute of Certified Public Accountants (AICPA). She maintains CPA licenses in New York and Pennsylvania. She has been court appointed as a financial expert in the States of New York and New Jersey. Representative assignments include the following: Valuation of: - Businesses and Business Interests - Intangible Assets - Stock Options/Restricted Stock - Professional Practices Lost Profits/Economic Damages Forensic Accounting: including tracing, income analysis, lifestyle/standard of living analyses, and net worth analyses Reasonable Compensation Issues PROFESSIONAL AFFILIATIONS Member of the AICPA and New Jersey Society of Certified Public Accountants (NJSCPA). Former member of AICPA s Family Law Task Force (Chair, October 2008 September 2011) and Forensic & Litigation Services (FLS) Committee (October 2008 September 2011). Received the FLS Volunteer of the Year Award (2010) and Business Valuation Volunteer of the Year Award (2016) both from the AICPA. Member of the Panel of Experts in the publication Financial Valuation and Litigation Expert. 1/ Madison Avenue, Suite 1300, New York NY Tel: With offices in Edison, NJ, New York City, and Bala Cynwyd, PA

2 PROFESSIONAL AFFILIATIONS (CONT D): American Academy of Matrimonial Lawyers Foundation, Forensic & Business Valuation Division, Charter Member. Member: Expert Resource Connection; Interdisciplinary Committee, NY Chapter, AAML Candidate of the American Society of Appraisers; completed Business Valuation Courses I through IV. COURSES/ARTICLES/PRESENTATIONS (2008 PRESENT) Presentation with Don DeGrazia, Asset or Income? Double Dipping in Divorce presented as a webinar for the AICPA in August 2008 (panelist) and as a teleconference for the ABA in September 2008 (moderator). Co-author, The Double-Dipping Arguments, published in Family Advocate, Spring 2009; panelist, Double Dipping: Is it an Asset, Income or Both? AICPA Family Law Conference, May 2011; Asset or Income? Double Dipping in Divorce, Business Valuation Resources Webinar, November 2011; Asset or Income? Goodwill and Double Dipping in Divorce, AICPA Family Law Conference, May 2013, Asset, Income or Both? Analysis of the Double Dip Quandary, AICPA Forensic and Valuation Services Conference, November Panelist, Valuing the Very Small Company, Business Valuation Resources teleconference, April Alphabet Soup A Brief Review of Appraisal and Forensic Accounting Credentials, American Academy of Matrimonial Attorneys Newsletter, Fall Valuation of Hedge Fund Businesses, Journal of the American Academy of Matrimonial Lawyers, Volume 21, Panelist, Sampler from the ABA Family Law Trial Advocacy Institute: Cross of the Financial Expert, Legal Education Institute, January Panelist, Everything You Always Wanted to Know About Reasonable Compensation (but were afraid to ask), American Bar Association Family Law Spring CLE Conference, April Panelist, Developing Discount & Cap Rates in a Troubled Economy: New and Emerging Views on Old Issues, Business Valuation Resources teleconference, April 2009; related webinar for AICPA in July 2009; moderator for panel of same name at AICPA National Valuation Conference, November Panelist, New Jersey Association for Justice Boardwalk Seminar, Trial Preparation & Trial Strategies in a Changing Economy, April Page 2

3 Which Is It? Defining Personal vs. Enterprise Goodwill, 10 th Annual Business Valuation, Fraud and Litigation Services Conference, Virginia Society of Certified Public Accountants, September Panelist, Valuation of Hedge Funds & Private Equity Management Companies, Business Valuation, Forensic Investigation & Litigation Services Conference, New Jersey Society of CPA s, September What is the CFF? American Bar Association Family Law enews, October Industry Focus: Engineering and Architectural Firms, Financial Valuation and Litigation Expert, October/November Co-Author, Beware of the Risk of Financial Fraud in Divorce, American Bar Association Family Law enews, November Valuation of Hedge Fund and Private Equity Management Firms Getting the Most of Discovery, American Academy of Matrimonial Attorneys Newsletter, Winter 2009/2010. CFF Credential Focuses on Pillars of Forensic Accounting, Pennsylvania CPA Journal, Winter ABC s of Business Valuation & Hot Topics Forum, Westchester Women s Bar Association,January Offshore Assets: A Primer for Matrimonial Attorneys, with Jason Kilsdonk, New Jersey Lawyer Magazine, February Panelist, What Lawyers & Judges Want From Experts and What Experts Want From Lawyers & Judges, New Jersey Association for Justice, April Panelist, Business Valuation Workshop, Florida Chapter of the American Academy of Matrimonial Lawyers, 32 nd Annual Institute. Panelist, 31 Questions and Answers and Trial Strategies in Today s Economy, AICPA/AAML National Conference on Divorce, May Panelist, Matrimonial Law Business Value: A Moving Target, Westchester County Bar Association Family Law Section, May Panelist, Family Law: The Divorce Process, AICPA FVS Web Seminar, August Page 3

4 Panelist (various sessions), 3 rd Annual Summit on Business Valuation in Divorce, Business Valuation Resources, Chicago, IL, September Defining Personal vs. Enterprise Goodwill, Georgia Society of CPA s, September A Review of the PitchBook/BVR Guideline Public Company Comps Tool TM, Financial Valuation and Litigation Expert, October/November2010. Which Is It? Defining Personal vs. Enterprise Goodwill, AICPA National Business Valuation Conference, November Panelist, Hardball with Hitchner, AICPA National Business Valuation Conference, November 2010 and AICPA Forensic Valuation Services Conference, November Contributing Author, Family Law Services Handbook; published in 2010 by Wiley Finance. Contributing Author, Financial Valuation Applications and Models, Third Edition, published in 2011 by Wiley Finance, and Fourth Edition, published Conference Chair, AICPA Expert Witness Skills Workshop, April 2011, Washington, D.C.; July 2012, Chicago, IL; January 2013, Scottsdale, AZ; July 2013, Seattle, WA; January 2014, New Orleans, LA; September 2014, Washington DC; September 2015, Chicago, IL; September 2016, Denver, CO; and September 2017, Washington Harbor, MD. Panelist, Winning the Battle of the Experts, AICPA Family Law Conference, May 2011 and May 2013; AICPA Forensic-Valuation Services Conference, November Related session at 2013 AICPA Family Law Conference. Panelist, and Current Topics in Divorce, AICPA Family Law Conference, May 2011; Hot Topics Family Law Panel, AICPA Forensic-Valuation Services Conference, November Panelist, Are Business Appraisals on Their Way Out? If So, What s Next? American Academy of Matrimonial Lawyers, New York Chapter, June 2011 and March Panelist, Matrimonial Litigation Workshop Advanced, NACVA/CTI, August and November Panelist, Creative Ways to Settle a Divorce Case and Family Law Hot Topics Panel, AICPA National Forensic Accounting Conference, September Page 4

5 Rules of Civil Procedure & Evidence Applicable to CPA s as Testifying Experts, NJSCPA Business Valuation, Forensic Investigation and Litigation Services Conference, October The View from Five States: Goodwill in a Dental Practice, American Academy of Matrimonial Attorneys Newsletter, Fall Enterprise versus Personal Goodwill, PICPA Business Valuation Conference, November Panelist, 2011 AICPA National Business Valuation Conference, November 2011, for the following: Keynote Address, The Future of the Business Valuation Profession ; Passing the Baton: Succession Planning for BVFLS Practitioners ; and Divorce Issues Update, Including Personal/Enterprise Goodwill. Panelist, Business Valuation A Critique of Expert Reports, Maryland Chapter AAML, 16 th Annual Symposium on Family Law, November Women in Business Valuation: Some Perspectives, Financial Valuation and Litigation Expert, December 2011/January2012. Panelist, The Divergent Impact of Marriage and Divorce for Heterosexual Couples and Their Same-Gender Counterparts, NYSBA Family Law Section Annual Meeting, January Also participated in Same Sex Issues (DOMA and NYS Marriage Equality Act), New York State Judicial Institute, March 2012, Legal & Tax Implications of Civil Unions for the NJ Institute for Continuing Legal Education, November 2012, and If and When Our Marriages End, The LGBT Bar Association of Greater New York, May Panelist, Business Valuation for Attorneys, New Jersey Institute for Continuing Legal Education, March Panelist, How to Handle Executive Compensation Packages for Divorce, New Jersey Association for Justice, April Reasonable Compensation: What You Need to Know, New Jersey Family Division Education Conference, April Panelist, Valuation and Distribution of Non-Transferable Limited Partnership and Other Business Investment Entities and Interests, ABA Family Law Section 2012 Fall CLE Conference, October 2012; Divorce and Distribution of Hard to Value and Non- Transferrable Business Interests, Strafford webinar, May Page 5

6 Planning Committee, AICPA Forensic and Valuation Services Conference, Panel participation included Transaction Sales Method: The Good, the Bad and the Ugly in addition to other sessions noted herein. Panelist, various sessions, NJSCPA Business Valuation, Forensic Investigation and Litigation Services Conference, October Current Issues: Private Equity and Hedge Funds, Financial Valuation Litigation Expert, October/November 2013 (FVLE Issue Number 45). Latest Developments in Private Equity and Hedge Funds, AAML Newsletter, Fall Panelist, Goodwill in Physician Practice Valuation, webinar for BV Resources, November Panelist, International Business Valuation (Everything you always wanted to know but were afraid to ask), International Academy of Matrimonial Lawyers, US Chapter, May Taking a Closer Look: ERI Executive Compensation Assessor, with Jennifer Schwerdtfeger, Financial Valuation Litigation Expert, August/September 2015; related article for AAML newsletter, Fall Panelist, Using Personal and Business Tax Returns to Develop Your Equitable Distribution and Support Case, New York State Bar Association, Uniondale and New York City, September Panelist, Business Valuation in Connection with a Matrimonial Matter, New York State Bar Association, Uniondale NY, March Panelist, Shining a Light on Tax Returns: What Secrets Lie Within? Parts I and II, Westchester County Bar Association, April/May From Star Trek to Peanuts: Dividing Intellectual Property in Divorce, Florida AAML Institute, May Panelist, The Basics of a Personal Income Tax Return, New York AAML, June OTHER PRESENTATIONS In addition to the above, Stacy has addressed the Florida Bar Association, the New Jersey State Bar Association, the Association of the Bar of the City of New York, the Brooklyn Bar Association, the American Bar Association, the Pennsylvania Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants, the Morris County Bar Association, and other organizations on business valuation, litigation support and related issues. Page 6

7 In each of the years and , Stacy participated in the mock trial process and provided student instruction on valuation and litigation support as part of the American Bar Association s Family Law Trial Advocacy Institute (now affiliated with NITA). She was named as a faculty member to the program beginning in OTHER PRESENTATIONS: Stacy has participated in the American Academy of Matrimonial Lawyers Institute for Training Family Law Associates in each of the years from in Chicago, Illinois. Stacy presented courses on business valuation to a number of State CPA Societies, including those in Pennsylvania, New Jersey, Indiana, Minnesota, Kansas/Missouri, Tennessee, Arizona, Colorado, Illinois, Washington and Georgia. In addition to NBV3, Ms. Collins has served as discussion leader for Health Care Industry & Medical Practice Valuations (BVA-HC); Advanced Guideline Company Analysis (BVA-MA); The Income Approach and the Asset-Based Approach to Valuation (NBV4); and Advanced Research & Analysis (BVA-ARA). She also served as co-instructor for Fundamentals of Business Valuation Part I (FBV I) and Fundamentals of Business Valuation Part II (FBV II), including a presentation of FBV II with Shannon Pratt in Bellevue, Washington. TESTIMONY EXPERIENCE Stacy has been qualified at trial as an expert witness in the States of New Jersey, New York, Pennsylvania and Florida. She has also testified in the States of Maryland (deposition), Illinois (deposition) and Connecticut (hearing). Page 7