LI 14.; ACCOUNTANTS AND CONS LT, NTS Board of Directors and Stockholders Allegheny Financial Group, Ltd. Report on the Financial Statements INDEPENDENT AUDITOR'S REPORT We have audited the accompanying balance sheet of Allegheny Financial Group, Ltd. as of December 31, 2014. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of this financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the balance sheet that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the balance sheet based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the balance sheet is free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the balance sheet. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the balance sheet, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Allegheny Financial Group, Ltd. 's preparation and fair presentation of the balance sheet in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Allegheny Financial Group, Ltd.'s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the balance sheet. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. In accordance with the terms of our engagement, we did not audit the statements of comprehensive income, changes in stockholders' equity, and cash flows for the year ended December 31, 2014, and, accordingly, we express no opinion on them. Opinion In our opinion, the balance sheet referred to above presents fairly, in all material respects, the financial position of Allegheny Financial Group, Ltd. as of December 31, 2014, in accordance with accounting principles generally accepted in the United States of America. C Wexford, Pennsylvania March 20, 2015 S.R. Sn P.1 * 2100 Corporate I t 40t 509( l399 * Phone C 934- tile: 024)9k 4-034:

ALLEGHENY FINANCIAL GROUP, LTD. BALANCE SHEET DECEMBER 31, 2014 ASSETS CURRENT ASSETS Cash and cash equivalents 217,771 Investments, trading 234,222 Accounts receivable, net 396,425 Accounts receivable - related party 683,163 Prepaid expenses 248,461 Total current assets $ 1,780,042 PROPERTY, PLANT, AND EQUIPMENT Office furniture and equipment 1,343,209 Leasehold improvements 116,805 1,460,014 Less accumulated depreciation (1,228,170) Net property, plant, and equipment 231,844 TOTAL ASSETS $ 2,011,886 LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES Accounts payable 60,618 Accrued expenses 1,023,605 Fees billed in advance 608,818 Total current liabilities $ 1,693,041 Total liabilities 1,693,041 STOCKHOLDERS' EQUITY Capital stock, common, no par value; authorized 12,000 shares of which 6,000 shares are issued and 6,270 shares outstanding 48,000 Non-voting stock, no par value; authorized 25,000 shares of which none are issued and outstanding Paid-in capital 41,382 Retained earnings 270,845 Treasury stock - at cost, 330 shares (41,382) Total stockholders' equity 318,845 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 2,011,886 The accompanying notes are an integral part of the financial statements. 2

ALLEGHENY FINANCIAL GROUP, LTD. STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) FOR THE YEAR ENDED DECEMBER 31, 2014 1-.BES EARNED $ 4,854,428 OPERATING EXPENSES Salaries $ 3,429,315 Taxes - payroll 179,085 Employee benefits 410,911 Rent 181,370 Travel and entertainment 127,661 Professional fees 103,341 Advertising and promotions 100,029 Technology 100,852 Office expense 64,044 Licenses and registration 30,621 Insurance 27,301 Depreciation 23,649 Outside services 22,318 Telephone 17,066 Postage 13,236 Education and seminars 11,822 Cleaning services 7,596 ERISA bond 5,927 Taxes - other 3,804 TOTAL OPERATING EXPENSES 4,859,948 INCOME/(LOSS) FROM OPERATIONS (5,520) OTHER INCOME Interest income 78 Dividend income 3,555 Net investment gains 4,541 TOTAL OTHER INCOME 8,174 NET INCOME 2,654 COMPREHENSIVE INCOME 2,654 The accompanying notes are an integral part of the financial statements. 3

ALLEGHENY FINANCIAL GROUP, LTD. STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) FOR THE YEAR ENDED DECEMBER 31, 2014 Total Capital Paid-In Retained Treasury Stockholders' Stock Capital Earnings Stock Equity Balance, December 31, 2013 48,000 $ 41,382 $ 268,191 $ (41,382) $ 316,191 Net income 2,654 2,654 Balance, December 31, 2014 $ 48,000 $ 41.3$2 $ 270.845 $ (41,382) $ 318.845 The accompanying notes are an integral part of the financial statements. 4

ALLEGHENY FINANCIAL GROUP, LTD. STATEMENT OF CASH FLOWS (UNAUDITED) FOR THE YEAR ENDED DECEMBER 31, 2014 DECREASE IN CASH AND CASH EQUIVALENTS CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers 5,127,250 Cash received from affiliate 10,400,000 Cash paid to suppliers and employees (15,544,956) Interest received 78 Net cash used for operating activities (17,628) CASH FLOWS FROM INVESTING ACTIVITIES Capital expenditures, net (78,494) Net cash used for investing activities (78,494) Decrease in cash and cash equivalents (96,122) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 313,893 CASH AND CASH EQUIVALENTS AT END OF YEAR 217,771 RECONCILIATION OF NET INCOME TO NET CASH USED FOR OPERATING ACTIVITIES NET INCOME 2,654 ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH USED BY OPERATING ACTIVITIES Depreciation 23,649 Trading securities, Net (8,096) CHANGES IN ASSETS AND LIABILITIES THAT PROVIDED (USED) CASH Accounts receivable, net (57,225) Prepaid expenses (4,875) Accounts receivable - related party (124,152) Accounts payable (110,824) Accrued expenses 240,100 Accrued taxes (3,010) Fees billed in advance 24,151 Total adjustments (20,282) NET CASH USED FOR OPERATING ACTIVITIES (17,628) The accompanying notes are an integral part of the financial statements. 5

ALLEGHENY FINANCIAL GROUP, LTD. NOTES TO THE FINANCIAL STATEMENTS 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations Allegheny Financial Group, Ltd. (the "Company") is a financial planning firm, offering access to a wide range of financial products and services and specializing in consumer-oriented financial planning. Basis of Accounting The Company maintains its records and prepares financial statements using the accrual basis of accounting. Investment Advisory Fees Investment advisory fees are received quarterly but are recognized as earned on a pro rata basis over the term of the contract. Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the current status of individual accounts. Balances still outstanding after management has used reasonable efforts are written off through a charge in the valuation allowance and a credit to accounts receivable. The Company determines when receivables are past due upon contract terms, and does not charge finance costs on past-due trade receivables. A provision for doubtful accounts of $20,000 has been included in the accompanying financial statements. Investments Investments in equity securities that have readily determinable fair values are classified and accounted for as trading securities. Realized and unrealized gains and losses on trading securities are included in other income. Property, Plant, and Equipment Property, plant, and equipment are carried at cost. Maintenance and repairs are charged to expense as incurred. Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and only the resultant gain or loss is recognized. Depreciation Depreciation is calculated using the straight-line and various accelerated methods over the useful lives of the assets. Assets and their economic lives or recovery period are as follows: Assets Office furniture and equipment Leasehold improvements Economic Lives/ Recovery Period 5-10 years 7 years Depreciation expense for the year ended December 31, 2014, amounted to $23,649 (unaudited). Revenue Recognition The Company records income at the time clients are invoiced for services to be performed during the applicable contract period. Services are generally not provided by the Company prior to payment by the client. The Company considers unpaid client invoices as a cancellation of the contract, terminating the Company's obligation to provide service. Cash Flows For purposes of the Statement of Cash Flows, the Company considers highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. 6

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Concentration of Credit Risk The Company's principal activities include financial planning, financial and business consulting, and money management with the majority of their clients located in the western Pennsylvania area. The Company maintains cash accounts which, at times, may exceed insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Advertising Costs Advertising costs are expensed as incurred. Advertising expense for the year ended December 31, 2014, was $100,029 (unaudited). 2. INVESTMENTS Investment securities have been classified according to management's intent. A summary of investments classified as trading at December 31, 2014, is as follows: Mutual funds - equities Mutual funds - fixed income 2014 173,043 61,179 Total 234,222 Trading securities gains included in earnings as of December 31, 2014, include $3,555 (unaudited) of dividends and $4,541(unaudited) related to the change in unrealized gains for assets held at December 31, 2014. 3. FEES BILLED IN ADVANCE At December 31, 2014, the unearned portion of client billings is $608,818. 4. CORPORATE INCOME TAXES The Company, with the consent of its stockholders, has elected to have its income taxed as an S Corporation under Section 1372 of the Internal Revenue Code, which provides that in lieu of corporate income taxes, the stockholders are taxed on their proportionate share of the Company's taxable income. No provision or liability for federal or state income taxes is included in these financial statements. However, the Company is subject to state corporate income taxes in any state that does not automatically recognize its federal S status, and in which it does not specifically elect to be taxed as an S Corporation. Currently, the Company is subject to state income taxes in the state of New York, and its policy is to expense these amounts as they are incurred. The Company recognizes and measures its unrecognized tax benefits in accordance with FASB ASC 740, Income Taxes. Under that guidance the Company assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new infoimation is available, or when an event occurs that requires a change. There is currently no liability for uncertain tax positions and no known unrecognized tax benefits. The Company recognizes, when applicable, interest and penalties related to unrecognized tax benefits in other expenses on the Statement of Comprehensive Income. The Company's federal and state income tax returns for taxable years ending prior to 2011 are closed for purposes of examination by the Internal Revenue Service and state taxing authorities. 7

5. PROFIT SHARING PLAN The Company has adopted a profit sharing plan under Section 401(k) of the Internal Revenue Code. All full-time employees are eligible for the plan, regardless of age or years of service. The Company contribution to the plan during the year ended December 31, 2014, was $280,584 (unaudited). 6. OPERATING LEASES The Company and an affiliated company have entered into a nine-year lease for the facilities they currently occupy. The first payment on this lease agreement commenced in March of 2013. The total monthly rental is $43,796 for the first three years; $45,881 for the next three years; and $47,967 for the remaining three years. The Company's portion of these rental payments is $14,102 for the first three years; $14,774 for the next three years; and $15,445 for the remaining three years. The Company has entered into a five-year lease for copy machines. The total monthly rental is $3,611 for the term of the agreement ending in October of 2019. The Company has entered into a four-year lease for a postage scale in December of 2011. The total quarterly rental is $744 for the first four quarters and $906 for the remaining twelve quarters. The Company has entered into a four-year lease for a second postage scale in January of 2012. The total quarterly rental is $504 for the term of the agreement. The following is a schedule of future minimum rental payments required under the above leases as of December 31, 2014: Year Ended Amount 2015 217,896 2016 219,273 2017 220,616 2018 220,616 2019 216,498 Thereafter 401,576 Rental expense amounted to $181,370 (unaudited) for the year ended December 31, 2014. 8

7. RELATED-PARTY TRANSACTIONS At December 31, 2014, the Company has a receivable of $683,163 from an affiliated corporation for various expenses that have been allocated between the corporations. 8. STOCKHOLDERS' AGREEMENT The stockholders of the Company entered into an agreement stipulating, among other things, the terms under which the Company's stock can be sold or transferred. The agreement provides that ownership of the Company will be determined by the cumulative gross revenues produced for the Company by each revenue producer at a price determined in accordance with the agreement. The agreement also requires that the Company redeem the shares owned by a stockholder upon death, disability, or retirement if those shares are not purchased by any of the other stockholders. 9. FAIR VALUE MEASUREMENTS The following disclosures show the hierarchal disclosure framework associated with the level of pricing observations utilized in measuring assets and liabilities at fair value. The three broad levels defined by U.S. generally accepted accounting principles are as follows: Level I: Level II: Level III: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. This hierarchy requires the use of observable market data when available. The following table presents the assets reported on the Balance Sheet at their fair value as of December 31, 2014, by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. December 31, 2014 Level I Level II Level HI Total Assets: Investments, trading 234,222 $ 234,222 9

9. FAIR VALUE MEASUREMENTS (Continued) Fair value is defined as the amount at which a financial instrument could be exchanged in a current transaction between willing parties other than in a forced or liquidation sale. If a quoted market price is available for a financial instrument, the estimated fair value would be calculated based upon the market price per trading unit of the instrument. Investment securities trading are valued based upon quoted market prices. Financial instruments are defined as cash, evidence of ownership interest in an entity, or a contract that creates an obligation or right to receive or deliver cash or another financial instrument from or to a second entity on potentially favorable or unfavorable terms. Fair value is defined as the amount at which a financial instrument could be exchanged in a current transaction between willing parties other than in a forced liquidation or sale. If a quoted market price is available for a financial instrument, the estimated fair value would be calculated based upon the market price per trading unit of the instrument. As certain assets such as furniture and equipment are not considered financial instruments, the estimated fair value of financial instruments would not represent the full value of the Company. Cash and cash equivalents, trading investments, accounts receivable, accounts payable, and accrued expenses would be considered financial instruments. At December 31, 2014, the carrying amount of all financial instruments approximates fair value. 10. SUBSEQUENT EVENTS Management has reviewed events occurring through March 20, 2015, the date the financial statements were issued, and no subsequent events have occurred requiring accrual or disclosure. 10