BAKER TILLY INTERNATIONAL

Katz, Sapper & Miller is an independent member firm of Baker Tilly International. Baker Tilly International is one of the world's top ten accountancy and business services associations, currently represented by 138 independent member firms in 104 countries. As a premier international association, membership enables Katz, Sapper & Miller to deliver superior service with national and international resources and relationships.

Both KSM and Baker Tilly International consider our reputations for excellence and integrity our most precious assets.

The independence of member firms supports strength and diversity. Although each firm and firm environment is different, all members share the same high-quality standards. Each firm reflects and responds to the unique demands of its own particular marketplace, bringing to its work an elevated degree of specialized knowledge and expertise.

The key to Baker Tilly International's value is a rich array of services and features that member firms' clients can rely on to help build their businesses:

• An understanding of local standards and business practices
• An affinity for the rich diversity of cultures that impacts every global business strategy
• The ability to facilitate cross-border transactions on a seamless basis
• Relationships with local, regional, and global financing resources
• Access to international business associates