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Katzke & Morgenbesser LLP

Katzke & Morgenbesser LLP is a boutique law firm specializing in a broad array of executive compensation-related matters. We have extensive experience representing senior corporate executives and other management employees, companies, boards of directors and compensation committees with respect to complex and sensitive employment, severance, retirement, consulting, equity and other incentive compensation arrangements. Such representations are often in connection with public and private business combinations, acquisitions and divestitures for corporations and partnerships. Each of our named partners has more than twenty-five years of experience in executive compensation. As former partners at major New York and international law firms, we are uniquely situated to provide independent, high quality, focused and responsive service without the likelihood of potential conflicts of interest. Our Firm counsels clients primarily with respect to executive compensation-related matters. We routinely provide consulting, drafting and negotiation guidance to individuals, companies, boards of directors and compensation committees on a wide range of topics, including the following areas: - Employment, Severance, Retention and Consulting Agreements - Non-Competition, Non-Solicitation and other Restrictive Covenants - Equity and Cash-based Incentive Compensation - Deferred Compensation Arrangements - Partnership Arrangements - Retirement Arrangements/SERPs - Rabbi Trusts and other Funding/Financing Vehicles - Change in Control Programs and Arrangements - Code Section Section 409A Reviews - Advisory Services to Boards of Directors and Compensation Committees

Gittins Consulting Group, LLC

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DPA Auctions

Del Peterson & Associates was founded in 1972 by Del Peterson. During the early years we focused our efforts in the Fertilizer & Grain Industries and set the standard for professional onsite auctions in these respective fields. Since that time, Del has retired and his son, Steve Peterson, is now the President/CEO of the business. Del Peterson & Associates Auctioneers is dedicated to making your Online Auction experience the best possible. We specialize in selling equipment and facilities through our public Online Auction Service. This is quickly becoming the industry leader for buyers and sellers to get together to liquidate and expand their businesses. WHAT WE DO DPA Auctions is dedicated to making your Online Auction experience the best possible. We specialize in selling equipment and facilities through our public Online Auction Service. This is quickly becoming the industry leader for buyers and sellers to get together to liquidate and expand their businesses. We strive to maintain the true auction experience at the convenience of selling and bidding over the internet. We provide one of the easiest auction buying platforms. Our Live Auction Board provides the feel of an onsite auction with a dynamic clock, bidding extension time and the comfort and convenience of bidding from you own computer, tablet or smart phone. We have a multi-faceted national marketing program that has proven to be very effective in targeting clients across the United States. We have an experienced sales staff and provide additional marketing support through our website, sale bills, and advertising in respected regional and national publications. Our team of professionals is hard-working, honest, and reliable. Please consider how we can assist you in maximizing the value of the assets you desire to sell and/or provide you excellent values for the equipment and vehicles you wish to purchase. Put our 40 years of experience to work for you with our Selling Made Simple strategy!

Hal Smith Restaurants

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