{International Tax.} 90 years of history in 30 seconds or less. What makes us different? Network of experts worldwide.

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1 90 years of history in 30 seconds or less. BY THE NUMBERS Founded: 1924 Rank: 14th largest in the U.S. Team: 2,200+ Locations: 23 offices in Illinois, Michigan, Ohio, China, India, & Mexico DISTINCTIONS FORTUNE magazine s list of the 100 Best Companies to Work For for 17 consecutive years (highest-ranked accounting firm for seven straight years.) WorkplaceDynamics list of America s Top 10 Workplaces International Accounting Bulletin s 2012 Employer of the Year Vault Guide s list of the Best Accounting Firms to Work For and ranked #1 in firm culture One of the Best Accounting Firms for Women, American Society of Women Accountants UNIQUE CULTURE AND CLIENT-SERVICE APPROACH Resources, experience, and deep technical expertise of a larger firm Responsive, personal attention of a smaller firm Deeply ingrained culture of trust and respect for our clients, co-workers, work, families, and each other Commitment to exceeding client expectations Among the lowest staff turnover rates in our industry Reputation for reasonable fees Network of experts worldwide. {International Tax.} What makes us different? COLLEAGUE PARTNER SYSTEM Plante Moran offers subject-matter experts who serve as colleagues with deep country expertise. You will see partners from Plante Moran more frequently than our competition. Not just one, but at least two partners will serve you. We call this our Colleague Partner System. This model provides our clients more diverse, expert, and well-rounded thinking to solve your increasingly difficult day-to-day challenges and most complex issues. The bottom line is you will receive additional perspectives, attention, resources, and expertise. In these days of doing more with less of needing to stay lean and mean it s another way that Plante Moran can help you realize, a higher return on experience. ONE-FIRM FIRM We can deliver additional client service at a comparable overall cost to our competition because we are built fundamentally different from our competitors. We are built to put your interests ahead of our own and have structured our proactive and partner compensation to incorporate our philosophy of a one-firm firm. This system has contributed greatly to our stand-out client-service ranking from existing clients. As a founding member of Praxity, the world s largest alliance of independent accounting firms, we regularly deploy alliance members to help clients with their international needs. However, the important thing is getting the right firm for the client; we are not bound by a name to find the best provider for the country required. Should you ultimately need tax preparation or financial audit services from an accounting firm in a foreign country, Plante Moran will construct and coordinate the best team to augment our in-house capabilities. CLIENT SATISFACTION Plante Moran passes Apple and Nordstrom in client satisfaction surveys and 97% of the clients responding say the solutions Plante Moran recommends are relevant and address their business needs. 97% of respondents also say they would recommend Plante Moran to others.

2 {Less about us, more about what we can do for YOU.} Help multinational clients minimize their global effective tax burden through holistic strategies that are aligned with your business in mind. A higher return on experience. A holistic international approach. Comprehensive International Tax Services Plante Moran has the depth and breadth of experience to assist clients who wouldn t get enough attention from the Big 4 accounting firms or the expertise from smaller firms. Tailored solutions. In-bound ASC 740 (FAS 109) calculations and assistance and FIN 48 compliance. Cross-Border Transaction & Treaty Analysis Foreign Tax Credit Planning Business Tax Expatriate Tax Concierge-service approach. To ensure that you get the service and the results you are looking for, you will have your own global concierge who will serve as a single point of contact. This unique service model ensures you have a dedicated professional who will understand your challenges and assemble a team that creates solutions to fit your particular situation. Our international concierge model is designed to be client-friendly and accountable. No need to worry about multiple providers, objectives, rates, billings, time zones, languages, or service delivery. Indirect Taxes/ Value-Added Taxes Local Tax Transfer Pricing CLIENT IC-DISC Foreign Mergers & Acquisitions International Tax Structuring Facts and figures. $50M revenue 100+ tax staff assigned to provide tailored solutions Integrated approach with audit and management consulting services

3 Multistate Nexus Review. Companies with multistate operations or business activities Significant change in business operations or an expansion Potential sale or merger transaction {Minimize your State and Local Taxes.} State and local tax Apportionment review. Operations in a market based state Performing services in multiple states Sellers of tangible personal property Expanding operations into new states Strengthens company relationship while obtaining a broader understanding of the client s overall business and multistate activities. Provides cross-serving opportunities (ASC 740, tax accruals, additional tax compliance, etc.) Proactive efforts can identify planning and also lower tax liabilities or mitigate tax exposure Voluntary disclosure. No where sales for services Sourcing income to states with no filing obligation Reduce apportionment factor in home state Reduce apportionment factor in high tax jurisdictions Sales & use tax Taxability Matrix. Any company with multistate business activities and known or suspected outstanding tax liabilities (any taxes). Sales and use tax never analyzed or addressed Companies without previous audit inquiries, notices, billings from a state related to a tax where the company desires to come into voluntary compliance. Company is unsure of taxation of products or purchases Business activities changed new revenue streams or business in new states Management or ownership change Avoid the consequences related to a state s nexus investigation, audit or assessment. Recently audited with significant adjustment Reduce state income tax reportable under ASC 740. Minimize tax return filings and related tax liabilities based on look-back period. Provide supporting evidence for tax positions Eliminate non-filing penalties and sometimes interest. Avoid significant unexpected liabilities Consider amnesty programs if available. Provide a resource for purchasing/accounting staff Answers in advance of an audit

4 Unitary & Group Filing Analysis. {Less about us, more about what we can do for YOU.} Any company that has one or more related organizations through a parent-subsidiary relationship or a brother-sister relationship with common owners Any company that has undergone management or ownership structure changes between related entities Any company whose business has changed significantly, especially in operations and transactions between related entities Discovery of potential tax savings through new filing positions Identification of potential exposure areas and solutions to mitigate, i.e., voluntary disclosure or amnesty programs Proactive efforts may identify potential strategies and recommendations for realignment of business activities or operations that reduce the client s overall state tax liability or due to business acquisitions Sales & Use Tax Study Refund Study. The company pays sales tax or use tax on purchases with no internal review process to determine taxability The company has changed major suppliers is the last 3 to 4 years The sales or use tax law that impacts the company s business or industry has changed in the last 3 to 4 years Significant purchases of manufacturing, pollution control or green energy equipment The company is a manufacturer paying sales tax or use tax on utilities State & local tax. SALT SERVICES OVERVIEW Audit and Controversy Resolution Tax Ruling Requests Multistate Nexus Review and Planning Voluntary Disclosure and Amnesty Representation Apportionment Review Unitary and Group Filing Analysis ASC (FIN 48) Analysis for Income Tax Risks Outsourcing RAR Response Filings Sales and Use Tax Taxability Matrix Sales and Use Tax Direct Pay Applications Sales and Use Tax Refund Study Sales and Use Tax and Property Tax Review of Cost Segregation Study Client testimonial. Comprehensive Tax Services State & Local Tax (SALT) Holistic Tax Services International Tax Inbound Personal Tax Tax Solutions Credits & Incentives International Tax Outbound Cash refunded to the company for years open under the statute of limitations Reduction of future operating costs by revising processes or exemption claims for transactions where tax has historically been incorrectly paid Plante Moran recruits the coolest bunch of CPAs they are professional and smart. They won our trust with their audit and tax work. Now they advise us on a range of issues from our business transactions to our operations in Mexico. Switching to Plante Moran is the best darn decision we ve ever made. Jon-Erik Burleson, President KTM North America Inc.

5 90 years of history in 30 seconds or less. BY THE NUMBERS Founded: 1924 Rank: 14th largest in the U.S. Team: 2,200+ Locations: 23 offices in Illinois, Michigan, Ohio, China, India, & Mexico DISTINCTIONS FORTUNE magazine s list of the 100 Best Companies to Work For for 17 consecutive years (highest-ranked accounting firm for seven straight years.) WorkplaceDynamics list of America s Top 10 Workplaces International Accounting Bulletin s 2012 Employer of the Year Vault Guide s list of the Best Accounting Firms to Work For and ranked #1 in firm culture One of the Best Accounting Firms for Women, American Society of Women Accountants UNIQUE CULTURE AND CLIENT SERVICE APPROACH Resources, experience, and deep technical expertise of a larger firm Responsive, personal attention of a smaller firm Deeply ingrained culture of trust and respect for our clients, co-workers, work, families, and each other Commitment to exceeding client expectations Among the lowest staff turnover rates in our industry Reputation for reasonable fees {Tax 3.} Tactical tax takeaways. What makes us different? COLLEAGUE PARTNER SYSTEM You will see partners from Plante Moran more frequently than our competition. Not just one, but at least two partners will serve you. We call this our Colleague Partner System. This model provides our clients more diverse, expert, and well-rounded thinking to solve your increasingly difficult day-to-day challenges and most complex issues. The bottom line is you will receive additional perspectives, attention, resources, and expertise. In these days of doing more with less of needing to stay lean and mean it s another way that Plante Moran can help you realize, a higher return on experience. ONE-FIRM FIRM We can deliver additional client service at a comparable overall cost to our competition because we are built fundamentally different from our competitors. We are built to put your interests ahead of our own, and have structured our proactive and partner compensation to incorporate our philosophy of a one-firm firm. This system has contributed greatly to our standout client service ranking from existing clients. CLIENT SATISFACTION Plante Moran passes Apple and Nordstrom in client satisfaction surveys, and 97% of the clients responding say the solutions Plante Moran recommends are relevant and address their business needs. National Tax Office NTO. Network of experts worldwide. The Plante Moran National Tax Office (NTO) is a center of high-level, technical knowledge that provides consulting services on challenging tax issues. The team identifies innovative ideas and strategies to manage tax solutions for clients. NTO experts are trained to monitor tax legislation and developing trends to arm our clients with the information they need to make the best tax decisions. The NTO team understands every aspect of federal, state, and local tax matters. As a founding member of PRAXITY, the world s largest alliance of independent accounting firms, we regularly deploy alliance members to help clients with their international needs. However, the important thing is getting the right firm for the client; we are not bound by a name to find the best provider for the country required. Should you ultimately need tax preparation or financial audit services from an accounting firm in a foreign country, Plante Moran will construct and coordinate the best team to augment our in-house capabilities.

6 {Less about us, more about what we can do for YOU.} A higher return on experience. Broad array of tax advisors offer exceptional thinking and problem solving FEDERAL STATE & LOCAL INTERNATIONAL CREDITS & INCENTIVES PERSONAL TAX ESTATE TAX Credits/Incentives Nexus review Structuring Cost segregation studies Income tax planning Roth/IRAs/401(k) Due diligence M&A/Structuring Accounting methods Inventory methods Business/Entity structure FASB ASC (formerly FIN 48) IRS audit support Privately owned aircraft consulting Annual return filings Quarterly estimate computations Franchise returns Sales/use returns Voluntary disclosure representation Audit & controversy representation Unitary analysis Apportionment review Sales & use tax Property tax FASB ASC (formerly FIN 48) outsourcing Credits & incentives Foreign tax credit utilization & planning Transfer pricing Expatriate assignment consulting U.S. treaty network Issues Permanent establishment Controlled foreign corporations & controlled foreign partnerships Disregarding entities Foreign tax credit Foreign asset reporting Expatriate returns IC-DISC returns New markets tax credits Historic tax credits Transactional cost analysis Alternative energy Domestic production activities deduction (DPAD) R&D credits Investment portfolio analysis Multigenerational tax planning Retirement Deferred compensation Master limited partnerships AMT tax planning IRS controversy & dispute resolution Annual return filing Quarterly estate computations Partnerships & LLCs Trusts (grantor, irrevocable, marital) Multistate & international issues Wealth transfer/family ownership succession Business transition Charitable giving/ contributions Gifting Life insurance Asset transfers Form 706 filings Form 709 filings Client testimonial. Plante Moran recruits the coolest bunch of CPAs they are professional and smart. They won our trust with their audit and tax work. Now they advise us on a range of issues from our business transactions to our operations in Mexico. Switching to Plante Moran is the best darn decision we ve ever made. Jon-Erik Burleson, President KTM North America Inc.