Scope & Range of Services

Samuel N. Oliva, a Certified Public Accountant since 1977, has over 27 years of experience in public accounting, and has been a partner at ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.) since 1980 and managing partner since 1982. Mr. Oliva serves the firm and his clients by offering expert guidance in many areas such as strategic business planning, financial negotiation, investment advice, accounting system design, personal and corporate tax planning, computer consulting and installation, IRS audits, estate administration, real estate management, recruiting and managing personnel, and management reporting.

Concurrently and since 1990 Mr. Oliva has also been the Chief Executive Officer for Beacon Funding Corporation (BFC), a leasing company. The company currently holds an equipment lease portfolio in excess of $25 Million and employs 35 individuals. The Company maintains its headquarters in Northbrook, IL, and hosts nine satellite locations in the United States and Europe.

PROFESSIONAL DESIGNATIONS:
Certified Public Accountant, Illinois 1978, Certificate number 22277
Certified Management Accountant, Illinois, 1990, Certificate number 9063
Certified Lease Professional, United Association of Equipment Lessors, 1999
Licensed Business Broker, State of Illinois, 1995, Business Broker number 167
Licensed Real Estate Broker, Illinois, 1982, License number 075081486

PROFESSIONAL EXPERIENCE:
Managing Partner, ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.), Northbrook,
Illinois, from January 1981 to present.
Chief Executive Officer, Beacon Funding Corporation, from 1990 to present.

PROFESSIONAL MEMBERSHIPS:
American Institute of Certified Public Accountants
Illinois CPA Society
Institute of Management Accountants
National Association of Realtors
Illinois Realtors Association
Presidents Association, Chicago
United Association of Equipment Lessors
Equipment Leasing Association

COLLEGE DEGREES:
Bachelor of Business Degree, Western Illinois University, Macomb, IL 1977
Major in Accounting
Master of Business Administration, University of Chicago, Chicago, IL 1989

EXPERT WITNESS ENGAGEMENTS:
1. T & L Trucking, Trustee, Karen R. Goodman, et al. v. American National Bank and Trust Company of Chicago, et al., US District Court, Northern District of Illinois, Adversary Case No. 03 A 04338, Bankruptcy Case No. 02 B 41818
2. First National Bank of Lucedale v. J. Dan Stephens, Jr.; Hinds County Circuit Court Cause No. 251-02-1141CIV
3. Sir Finance Corporation vs. International Insurance Case #97 L 14085
4. Noritsu America Corporation v. Kmart Corporation, U.S. Bankruptcy Court, Northern District of Illinois, Adversary Proceeding No. 02-A00609
5. IFC Credit Corp. vs. Bradley Hoyt, Case #96 CH 1346
6. Haider v. Catholic Bishop of Chicago and St. Francis de Sales Elementary School, Case #96 C 6225
7. Drago v. Davis and Aetna Plywood, Inc., Case #96 C 2398
8. Vigilante v. Vigilante, Case #86 D 10489

OFFICES/POSITIONS HELD:
1. 1982 – present, Managing Partner, ECS Financial Services, Inc.
2. 1990 – present, CEO, Beacon Funding Corporation
3. 1998 - present, Director, Harris Bank, Glencoe-Northbrook, N.A.
4. 2004 – present, Director, Western Illinois University College of Business Advisory Board
5. 1991-94, Executive Board Member, University of Chicago, Executive MBA
6. 1989-94, Director, The Executive Committee
7. 1987-90, Chairman, Western Illinois University Department of Accountancy Advisory Board
8. 1986-90, Director, Thatcher Woods Boy Scouts Council

AWARDS, HONORS, CERTIFICATIONS:
1. 2003, Distinguished Alumni Award, Western Illinois University College of Business and Technology
2. 2002, Financial Executive of the Year, Institute of Management Accountants
3. 1989, Named among Ten Outstanding Young Persons (TOYP – Awarded by the City of Osaka, Japan Jaycees)
4. 1989, Beta Gamma Sigma honors distinction, University of Chicago
5. 1988, Outstanding Alumni Award, Western Illinois University, Department of Accountancy

Nancy A. Geary is a CPA with over 20 years of accounting and tax experience. Ms. Geary has been a partner at ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.), a 25-person accounting firm in Northbrook, Illinois since 1990. Ms. Geary’s expertise includes financial statement compilations, reviews and audits, financial projections, business and personal tax preparation, management consulting, accounting and portfolio management services for equipment lessors and brokers, and personal and corporate tax planning.

PROFESSIONAL DESIGNATIONS:
Certified Public Accountant, Illinois 19, Certificate number
Certified Lease Professional, United Association of Equipment Lessors, 19

PROFESSIONAL EXPERIENCE:
ECS Financial Services, Inc. (Formerly Edwin C. Sigel, Ltd.), Northbrook, Illinois - April 1984 to present – Partner since 1990

PROFESSIONAL MEMBERSHIPS:
American Institute of Certified Public Accountants
Illinois CPA Society
Equipment Leasing Association
United Association of Equipment Lessors
National Association of Equipment Lease Brokers
Certified Lease Professional Foundation

COLLEGE DEGREE:
Bachelor Degree in Accountancy, University of Illinois, Champaign/Urbana, IL 1982

EXPERT WITNESS ENGAGEMENTS:
Phil Tolkan Leasing v. Peter J. Kivlin, et al. Milwaukee County: 02-CV-011741
State of Wisconsin Circuit Court
First National Bank of Lucendale v. J. Dan Stephens, Jr.: Hinds County Circuit Court Cause No. 251-02-1141CIV, 2004
Noritsu America Corporation v. Kmart Corporation, U.S. Bankruptcy Court, Northern District of Illinois, Adversary Proceeding No. 02-A00609, 2003
Larry Ramirez, et al., vs. The Nutrasweet Company, U.S. District Court, Northern District of Illinois, No. 95 C 0130, 1997
Mario C. Yu, M.D., S.C. vs. Elmhurst Clinic, 18th Judicial Circuit Court, County of DuPage, Wheaton, Illinois, No. 95 CH 0356, 1997

OFFICES/POSITIONS HELD:
2004 – Certified Lease Professional (CLP) Foundation, Vice President
2003, 2004 – Certified Lease Professional Exam Rewrite Committee Chairperson
2004 – Equipment Leasing Association, Business Council Steering Committee
2003 - Certified Lease Professional (CLP) Foundation, Treasurer
2002, 2003 - United Association of Equipment Lessors, Chicago Regional Director

PUBLICATION AND PROFESSIONAL EDUCATION:
2004 - Authored the Equipment Leasing Handbook, Chapter 14 – Financial and Tax Accounting for Leases
2003, 2004 - Accounting Instructor, Equipment Leasing Association’s Principles of Leasing II Workshops
2004 – Instructor, Certified Lease Professional Foundation’s CLP Exam Review Course

Sam Oliva is in the following categories:

Accounting, Appraisal & Valuations- General, Appraisal Machinery – Equipment, Appraisal Real Estate, Asset Locators, Banking, Benefits & Compensation, Business Consulting, Business Strategy, Business Valuations, Damages-Economic Loss Commercial, Equipment Leasing, Escrow, Estate and Gift Tax Business Valuation, Financial Services Auditing, Forensic Accounting, Letters Of Credit, Lost Wages, Taxation, Wage Loss, Board of Directors Conduct, Corporate Risk Management, Economic Loss & Economic Damages, Leasing, Mergers & Acquisitions, Real Estate Lending, Real Estate Residential, Real Estate Investment, Real Estate Commercial, Equipment Leasing

Nancy Geary is in the following categories:

Accounting, Banking, Benefits & Compensation, Business Consulting, Business Strategy, Damages-economic loss commercial, Equipment Leasing, Estate & Gift Tax Business Valuation, Financial Services Auditing, Forensic Accounting, Letters of Credit, Lost Wages, Taxation, Wage Loss, Corporate Risk Management, Economic Loss & Economic Damages, Leasing