Expert Witness Testimony - ey.com · Michael Barrett Houston CPA Michael Bernier Boston CPA Richard...

Expert witness testimony servicesFraud Investigation & Dispute Services Dispute Advisory Services

Representative experts Global reach

Appropriate credentialsOur expert witness certifications include:

• Certified Public Accountant (CPA)• Accredited in Business Valuations (ABV)• Certified Valuation Analyst (CVA)• Certified in Financial Forensics (CFF)• Certified Fraud Examiner (CFE)• Chartered Global Management Accountant (CGMA)• Certified Information Technology Professional (CITP)• Certified Insolvency & Restructuring Advisor (CIRA)• Certified Insurance and Reinsurance Arbitrator

ExperienceWe are familiar with procedures in various forums, including:

• Federal court• State court• Tax court• Local and municipal court• Bankruptcy court• Arbitration• International arbitration

We understand the required level of proof to support an expert opinion and provide non-speculative options that can stand upto the scrutiny of cross-examination.

Our Fraud Investigation & Dispute Services (FIDS) practice comprises more than 4,500 professionals across 154 locations around the world.

FIDS locations

Value proposition

Our Dispute Advisory Services (DAS) team supports clients through all aspects of the trial and arbitration processes. We provide expert analysis, opinions and testimony in various forums around the world. We are independent and objective, and we bring the necessary certifications, licenses and relevant experience in a wide variety of industries. We are deeply committed to ongoing training and education.

Effective worldwide network

We have more than 17,500 senior professionals around the world, spanning a wide range of disciplines. Our reach is greater than the financial disciplines traditionally associated with a global accounting organization. We are able to deploy the right people quickly, regardless of location.

Experience

We bring diverse experiences across a range of industries, including retail, manufacturing, financial services, health sciences and energy, which allows us to offer a broader and deeper pool of subject-matter knowledge and sector-specific experience. Our experts have experience with regulatory agencies and stay up-to-date on current legal developments.

Leading forensic technology

Our more than 1,000 dedicated, in-house forensic technology professionals provide a wide range of eDiscovery and forensic data analytics capabilities alongside our testifying witnesses. Our support is particularly relevant for cases involving large or complex data sets. We use leading technology platforms to provide the following services:

• eDiscovery Capture, process and prepare large volumes of electronic data for review in a forensically robust manner on a user- friendly platform

• Managed document review Includes providing and managing legally qualified resources covering a wide range of languages and areas of law

• Forensic data analytics and data visualization Investigative data linking, social network analysis, artificial intelligence, scenario modeling and effective presentation of complex data sets

Why EY

Representative experts

Ernst & Young LLP | 1

Our experts can assist with: Our experts have relevant subject-matter and industry expertise covering:

• Analyzing court filings and case documentation in order to quickly evaluate claims at issue• Preparing document requests and interrogatories to obtain relevant information• Drafting questions for the depositions of opposing expert(s) and fact witnesses, and attendance at these depositions, if requested• Evaluating and responding to claims made by opposing parties• Analyzing, critiquing and responding to opposing experts’ reports• Developing well-supported, non-speculative opinions• Creating graphics and charts to facilitate jury and/or trier of fact understanding of complex issues• Preparing clear and concise expert reports that meet relevant standards and summarize work performed and opinions reached in the matter• Post-acquisition dispute services, including dispute strategy formulation, report preparation, trial preparation and testimony, or serving as the third-party neutral account/arbiter

• Asset and funds tracing • Audit and professional malpractice• Banking and financial services• Bankruptcy and insolvency• Commercial damages analysis • Crime and fidelity• Construction and bonding• Divorce and dissolution• eDiscovery and computer forensics• Energy and utilities (including oil and gas)• US GAAP and financial reporting• Health care• Insurance recovery and disputes• Insurance regulatory matters• Intellectual property• International arbitration

• Life sciences• Lost earnings• Media and entertainment• Partnership disputes• Ponzi schemes• Post-acquisition disputes (expert, neutral/abitrator) • Public sector (including government contracts)• Real estate disputes• Retail and consumer products• Sales practices• Shareholder matters• Tax• Telecommunications• Theft of trade secrets• Transportation• Valuation

Michael Barrett Houston CPA

Michael Bernier Boston CPA

Richard Bethell Irvine MBA, CEng, MIET, DipProjMan (RICS), PgMP, CCM

Alexandra Bonelli New York CFE

Dean Bunch Washington, DC CFA

Nathan Cook Los Angeles CPA, BBA in Accounting, MBA

Donna Daniels New York JD, CCEEP-I

Ramon “Ray” de Legorburu Miami CPA

Jeff Ferguson Dallas CPA, CFF, CFE

Robert Flieger New York BS Civil Engineering, MBA, PMP

Mark Gibson Irvine FRICS, MCIArb, PMP, MAPM

Mike Gottlieb Irvine CPA

Tom Gregory Atlanta CPA, CFA

Phil Innes Houston CPA, CVA

Tony Jordan Boston CPA, CFF

Anand Khemlani Los Angeles CPA, ABV, CGMA, CFE

Steven Klett Phoenix MAI, MRICS

Todd LaMastres Dallas CPA, CIA, CMA, and CFF

Ivan Lehon New York CPA, CFA, CFE, Series 7, Series 63, Series 24

Dan Lentz Washington, DC CPA, CFE

Nelson Luis Philadelphia CFE, CFI, MBA

Sajeev Malaveetil McLean CPA

Bjorn Malmlund Los Angeles CPA, ABV, CFF, CFE

Shawn McGrath Charlotte CPA, CFE

Christen Morand Chicago CPA

Greg Morris Dallas CPA, ABV, ASAMRICS

Sergio Negreira Miami JD, CPA, CFF

Mark O’Mara New York CPA, CFF

Ryan Petska Washington, DC Accredited Statistician of the American Statistical Association

John Roberts Philadelphia CPA

Erin Roberts Houston CPA

Stephen Ross New York CPA, CFE

Eric J. Schwarz Dallas CIPM, CIPP/E, SCERS

Robert Stall Atlanta MRICS, ASA

Mike Straneva Phoenix CPA

John Taylor Phoenix CPA, PTIN

Dan Torpey Dallas CPA, CFF, CGMA, CITP

Doug Tymkiw New Orleans CPA, CFF

Greg Wolski Chicago CPA, CGMA, CFF

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gErnst & Young LLP | 54 | Expert witness testimony

Selected Experts

Ernst & Young LLP | 76 | Expert witness testimony

Selected Experts in the United StatesNathan Cook

Los Angeles+1 213 977 [email protected]

Michael Bernier

Boston+1 617 585 [email protected]

Ramon “Ray”de Legorburu

Miami+1 305 415 [email protected]

Donna Daniels

New York+1 212 360 [email protected]

Richard Bethell

Irvine+1 213 247 [email protected]

Jeff Ferguson

Dallas+1 214 969 [email protected]

Dean Bunch

Washington, DC+1 202 327 [email protected]

Alexandra Bonelli


Robert Flieger


Expertise• Commodities • Hedging• Energy and utilities• Financial reporting matters• Valuation

Expertise• Assets/funds tracing• Corporate restructuring • Fraudulent conveyance • Preferential transfers • Substantive consolidation

Expertise• Tax • Tax credits

Expertise• Assets/funds tracing• Damages analyses• Financial reporting matters• Forensic accounting• Mergers and acquisitions• Post-acquisition disputes • Expert

Expertise• Alternative dispute resolution• Banking and financial services• Bankruptcy and restructuring• Commodities• Corporate compliance• Diligence

Expertise• Construction • Cost analysis • Delay analysis • Quantum and merit review

Expertise• Assets/funds tracing• Financial reporting matters• Forensic accounting• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Alter ego• Business interruption and insurance recoveries• Corporate compliance• Damage analyses• Financial reporting matters • Forensic accounting• Intellectual property• Manufacturing • Mergers and acquisitions • Post-acquisition disputes

Expertise• Government contracts disputes and compliance• Life sciences government pricing matters (expert)

Expertise• Construction • Claims • Cost analysis • Integrity monitoring • Project governance and controls assessments• Real Estate

Experience• Leader in the Commodities Markets practice of EY’s Financial Accounting Advisory Services Group• Focuses on risk management, infrastructure, valuation, controls and analytics in the energy, utility, refined products, chemical and natural gas liquids industries• Expertise in the implementation of commodity hedging, including the process and control infrastructure as well as the technical accounting elements • CPA

Experience• Over 24 years of experience restructuring distressed companies in and out of bankruptcy• Served in numerous interim C-suite roles for companies up to $1.5 billion in assets• Testified and assisted in litigation support pertaining to bankruptcy litigation matters • Selected in 2010 by M&A Advisor as one of the top “40 Under 40” M&A, financing and turnaround professionals in the world • CPA, BBA in Accounting, and MBA in Finance and Corporate Strategy

Experience• United States Leader of EY’s National Tax practice’s efforts around monetizable federal and state tax credits• Has advised numerous clients on transaction-related matters with a focus on the tax and business issues arising from the manner in which the US government goes about subsidizing certain activities• CPA, MBA

Experience• Over 20 years of experience in providing forensic investigative services, calculating damages, lost profit calculations and investigations of FCPA violations, management fraud and financial statement misrepresentation • Aided financial services clients, during the acquisition of foreign entities, in detecting and deterring money-laundering schemes at the target • Presented to the U.S. Securities and Exchange Commission regarding a financial statement restatement for a large, publicly traded packaging company• CPA

Experience• Over 25 years experience in banking, US dollar and securities clearing, AML/Sanctions, bankruptcy/workouts, and brokerage and commodities issues • Served in General Counsel and Head of Compliance roles for global financial institutions• Led enforcement-driven investigations involving global regulators and worked with regulatory appointed monitors on resulting remediation programs• JD/Certified Compliance Ethics Professional, International (CCEP-I), former arbitrator for National Futures Association and NASD

Experience• Over 28 years of experience in construction, program and project management• Significant experience in contract and change order negotiation• Experience in claims preparation and rebuttal• Experience in Asia, the Middle East and the United States• MBA, CEng, MIET, DipProjMan (RCIS), PgMP, CCM

Experience• Over 20 years of experience in fraud, forensic accounting, anti-corruption, compliance and dispute advisory services• Has testified in federal courts and arbitration proceedings• Has presented to the SEC and DOJ• CPA, CFF and CFE

Experience• Over 24 years of experience in complex litigation support and forensic accounting• Significant experience in disputes involving alleged accounting failures, lost profits, post-M&A issues and contract claims• Has served as an arbitrator/neutral accountant in connection with acquisition disputes• CPA

Experience• Life sciences government contract services co-leader• Over 18 years of experience in government contracts and pricing compliance, emphasis on life sciences companies• Deposed for matters in federal and state courts• CFE

Experience• Northeast, Central and Southeast Leader for the Construction Advisory Services group• Over 24 years of experience in the design and construction industry and has experience in mediation presentations related to construction disputes• Has experience presenting to administrative law judge panel on prudence of construction controls• BS Civil Engineering, MBA International Business, Project Management Professional

Michael Barrett

Houston+1 713 750 1228 [email protected]


Mike Gottlieb


Steven Klett

Phoenix+1 602 322 [email protected]

Tom Gregory

Atlanta+1 404 817 [email protected]

Ivan Lehon


Phil Innes

Houston+1 713 750 [email protected]

Dan Lentz


Tony Jordan

Boston+1 617 413 [email protected]

Expertise• Restaurants

Expertise• Bankruptcy/solvency• Business interruption• Real estate • Damages• Valuation

Expertise• Complex data and economic modeling • Corporate compliance• Damage analyses• Health care• Life sciences

Expertise• Assets/funds tracing• Bankruptcy/solvency• Fraudulent conveyance • Preference actions defense

Expertise• Alter ego • Damages analyses• Energy and utilities • Oil and gas• Financial reporting matters• Forensic accounting• Fraudulent conveyance• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Alter ego• Bankruptcy and restructuring• Damages analyses• Insurance recovery• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Assets/funds tracing • Damages analyses• Financial reporting matters • Forensic accounting• Post-acquisition disputes • Expert • Neutral/arbitrator

Experience• Global Leader of the Restaurant practice• Over 31 years of experience in assurance, advisory, real estate, transactional, human resources and operational services to restaurant clients• CPA

Experience• Transaction Real Estate Dispute Services Practice Leader• Southwest and West Valuation Leader• Phoenix Transaction Real Estate Leader• Over 30 years of experience in expert testimony around real estate valuation issues• Has testified in federal bankruptcy and state courts• MAI, MRICS

Experience• Over 25 years of experience in litigation support and investigations, due diligence, ABAC, and risk identification management• Lead consulting expert on economic damages for numerous high-profile health care fraud enforcement actions• Extensive experience presenting to regulators, including DOJ, SEC, state AGs and Medicaid Fraud Control Units Led over 100 engagements as independent review pursuant to a Corporate Integrity Agreement• CPA, CFA

Experience• Over 25 years of experience in disputes, transactions, bankruptcy issues, purchase price disputes, arbitration, insurance claims and fraud matters• Partner in EY Restructuring Advisory Services practice• Previously an executive in the FIDS practice• Experience in preparing expert reports on fraudulent conveyance claims and addressing solvency matters• CPA, CFA, CFE, Series 7, Series 63 and Series 24

Experience• Over 30 years of experience in litigation and investigative consulting, forensic accounting, audit, tax, valuation and other financial advisory services• Has provided expert witness testimony in cases involving economic losses, business valuation, tracing of funds, accounting and auditing• Experience with contract disputes, post-acquisition disputes, white-collar crime, fraudulent conveyance, oil and gas royalty, and trade secrets Has testified in federal (including bankruptcy) and state courts and in arbitration, both domestic and international• CPA, CVA

Experience• Quality and Risk Management Leader for the FIDS practice• Over 34 years of experience in disputes, transactions, bankruptcy issues, insurance claims and fraud matters• Has assisted counsel in over 250 matters• Has testified in federal, state, bankruptcy and municipal courts as well as in arbitration and mediation• CPA, CFE

Experience• Over 20 years of experience in litigation consulting, forensic accounting and audits• Has been an expert in matters for companies as well as government entities• CPA, CFF

Selected Experts in the United StatesExpertise• Alternative dispute resolution• Construction • Cost analysis • Delay analysis • Entitlement analysis • Process analysis • Quantum and merit review • Root cause analysis• Real estate

Experience• Over 30 years of experience in construction, project and program management, measurement and dispute resolution and more than 15 years of consulting experience• Former COO and CCO for a major international construction company specializing in heavy infrastructure, former head of development of international hotel companies • Associated with more than $50 billion of construction activity• Experience in North America, Europe, the Middle East and the Far East• FRICS, MCIArb, PMP, MAPM

Mark Gibson


Anand Khemlani


Todd LaMastres


Expertise• Alter ego• Assets/funds tracing• Damages analyses• Forensic accounting• Post-acquisition disputes • Expert • Neutral/arbitrator• Real estate• Royalty calculations

Expertise• Government contracting • Application of Federal Acquisition Regulations • Application of Cost Accounting Standards • Cost impact analysis • Contract administration • Government pricing • Federal Supply Schedule compliance • Government pharmaceutical pricing

Experience• Over 17 years of experience in dispute advisory services, fraud and forensic accounting, anti-corruption, and corporate internal investigations• Has testified in federal and state courts and arbitration proceedings• Has assisted attorneys and their clients in numerous dispute matters• Licensed real estate broker in California• CPA, ABV, CGMA, and CFE

Experience• Over 30 years of experience in government contracting and pricing matters• Experience as a senior auditor with Defense Contract Audit Agency, as compliance manager for Department of Energy Management & Operating contractor• Provided expert reports and deposition testimony in both state and federal courts• Presented to US Attorney’s office regarding a major pharmaceutical manufacturer’s government pricing practices • Experience assisting clients in Japan, Europe and United States• CPA, CIA, CMA and CFF


Selected Experts in the United States

Shawn McGrath

Charlotte+1 704 331 [email protected]

Ryan Petska


John Roberts

Philadelphia+1 215 448 [email protected]

Christen Morand

Chicago+1 312 879 [email protected]

Greg Morris


Mark O’ Mara

New York+1 212 773 1472mark.o’[email protected]

Sergio Negreira

Miami+1 305 415 [email protected]

Expertise• Banking and financial services• Damages analyses• Forensic accounting• Intellectual property• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Statistical sampling

Expertise• Assets/funds tracing• Damages analyses • Forensic accounting

Expertise• Assets/funds tracing• Forensic accounting• Mergers and acquisitions• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Energy and utilities • Oil and gas• Valuation

Expertise• Assets/funds tracing• Damages analyses• Financial reporting matters• Forensic accounting• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Alternative dispute resolution• Damages analyses• Forensic accounting• Mergers and acquisitions

Experience• Over 19 years of experience with investigations, regulatory inquiries, corporate compliance, commercial disputes and transaction forensics services across a variety of industries• Has led multi-national and cross-functional teams tasked with regulatory compliance reviews, fraud investigations, electronic discovery and document review, litigation support, damages analysis and expert testimony• CPA, CFE

Experience• Statistical sampling leader• Over 16 years of experience in advanced sampling and estimation• Has experience in tax, banking compliance, health care and fraud investigation

Experience• Over 32 years of experience as a CPA, 7 in Big Four forensic accounting and 25 as an FBI special agent and supervisor• Extensive direct, rebuttal and expert witness testimony on highly complex, nationally publicized matters, in a variety of venues• Led multi-disciplinary teams on investigative and litigation support, regulatory inquiries and corporate compliance for complex financial matters• CPA

Experience• Over 15 years of experience in alternative dispute resolution services, complex litigation support and forensic accounting Significant experience in M&A disputes involving working capital and earnouts, and contract claims• Has assisted attorneys and their clients in numerous dispute matters• Has testified in state court• CPA

• Over 34 years of experience with corporate valuation• Dallas Market Leader for EY’s Valuation Services group• Focuses on valuation and financial advisory services with the energy, chemicals and utilities sectors• CPA, ABV, ASAMRICS• ASA designation in business enterprise valuation

Experience• Over 30 years of experience in accounting, financial analysis and investigative experience. • His principal duties: executing fraud and forensic accounting investigations, addressing regulatory matters and assisting clients with the financial aspects of business disputes, such as calculating economic damages• Testified in numerous federal and state jury trials and in arbitration proceedings• CPA, CFF

Experience• Florida Fraud Investigation & Dispute Services (FIDS) Leader (former Latin America and Mexico practice leader)• Over 25 years of litigation support and forensic experience • Testified in numerous federal and state jury trials as well as in arbitration proceedings• JD, CPA, CFF

Bjorn Malmlund


Nelson Luis

Philadelphia+1 215 448 [email protected]

Sajeev Malaveetil

Tysons, VA+1 703 862 [email protected]

Expertise• Alter ego• Assets/funds tracing• Damages analyses • Forensic accounting• Intellectual property• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Damages analyses• Intellectual property • Theft of trade secrets• Lost earnings• Mergers and acquisitions• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Commercial pricing damages • False Claims Act investigations • Government audits and investigations• Government contract accounting and pricing • Bid protests • Compliance • Contract claims and disputes • Mandatory disclosures • Prime contract/subcontract disputes • Suspension and debarment

Experience• Americas Dispute Services Leader• West Region Leader for the EY FIDS practice• Over 30 years of experience in fraud, forensic accounting, anti-corruption, compliance and dispute advisory services• Has assisted attorneys and their clients in over 300 disputes• Has testified in federal and state courts, before the ICC, and in arbitration proceedings• CPA, ABV, CFF and CFE

Experience• Significant experience in complex litigation, forensic accounting, due diligence and M&A transactions• Has experience in nearly every Latin American country, Asia Pacific and Africa• Holds degrees in Accounting, Finance, Strategic Management, Biology and Chemistry• Works in English and Spanish (fluent);, Portuguese (proficient); Japanese (basic) • CFE, CFI and MBA

Experience• Over 23 years of experience in Government Contract services• Served as damages experts for various Government investigations, bid protests, and prime subcontractor disputes• Served in lead finance and compliance roles while in industry• Authored numerous articles and courses on Government contract compliance, accounting and pricing• CPA


Mike Straneva


Greg Wolski

Chicago+1 312 879 [email protected]

John Taylor


Dan Torpey


Doug Tymkiw

New Orleans+1 504 592 [email protected]

Expertise• Bankruptcy/solvency• Real estate • Damages • Fraud investigation • Loan loss reserves • Valuation

Expertise• Alternative dispute resolution • Diligence• Mergers and acquisitions• Post-acquisition disputes • Expert • Neutral/arbitrator

Expertise• Tax witness• Domestic tax• Regulatory capital matters • Failed bank transactions

Expertise• Alter ego• Business interruption and• insurance recoveries• Damages analyses• Financial reporting matters• Forensic accounting• Hospitality• Media and entertainement• Public sector and not for profit• Retail, consumer and industrial products• Technology and telecommunications

Expertise• Alter ego• Asset impairments Compliance• Damage analyses• Energy and utilities • Oil and gas• Financial reporting matters• Forensic accounting • Fraudulent conveyance• Post-acquisition disputes • Neutral/arbitrator• Royalty calculations

Experience• United States Transaction Real Estate Leader• Over 30 years of experience in real estate advisory• Has testified in bankruptcy, state and federal courts• State-certified general real estate appraiser• Certified Insolvency and Reorganization Advisor and Certified in Forensic Accounting• CPA

Experience• Global Leader for the Transaction Forensics practice• Over 38 years of experience in due diligence, arbitration, dispute resolution, litigation support, accounting and auditing• Served as an independent arbitrator or as an expert on over 400 mergers and acquisitions dispute matters• CPA, CGMA, and CFF

Experience• Domestic Tax executive with over 23 years of experience• Leader in EY’s Banking & Capital Markets practice• Subject matter expert on failed bank acquisitions• Experience with federal and state expert witness work• CPA, PTIN

Experience• US Leader - Investigations and compliance• Over 32 years of experience in forensic accounting, due diligence, insurance accounting and auditing• Testified in federal, stated and international proceedings• Experience in insurance-related matters as both appraiser and expert• Certified Insurance and Reinsurance Arbitrator with ARIAS-US• CPA, CFF, CGMA, and CITP

Experience• Americas Energy FIDS Leader• Over 27 years of experience in forensic accounting, anti- corruption, compliance, anti-fraud and dispute advisory services• Testified in arbitrations, federal and state courts• Experience in over 25 countries• CPA, CFF

Selected Experts in the United States

Stephen Ross


Robert Stall

Atlanta+1 404 817 [email protected]

Eric J. Schwarz


Expertise• Banking and financial services • Consumer banking investigations and disputes • Wealth management disputes, embezzlement and front running • Mortgage originations and servicing disputes• Commercial damages analysis

Expertise• Valuation

Expertise• Forensic technology • Computer forensics • Data privacy and cross border discovery/investigations • eDiscovery

Experience• Leads the EY FIDS Financial Services team• Over 18 years of experience in litigation advisory services, fraud and forensic investigations, accounting restatements, regulatory compliance assessment, transactional due diligence and arbitration, and Foreign Corrupt Practices Act investigations• CPA, CFE

Experience• Americas TAS and US Mining & Metals Leader, TAS Pricing Strategy Leader, Global Director of the Capital Equipment Group, Leader of the Southeast Region Valuation and Business Modeling Practice• Over 30 years of experience in valuation and consulting services• Has served as an expert witness in front of the Iran-United States Claims Tribunal, district courts, bankruptcy courts and property tax courts• Has assisted counsel in over 100 matters• MRICS, ASA (accredited in machinery and technical specialties)

Experience• Over 25 years of experience in computer forensics, eDiscovery, data privacy and corporate investigations• Over 20 years of experience assisting clients with electronic discovery issues, including forensics, pre-trial planning, negotiating discovery protocols and cross-border discovery• Certified by the Federal Law Enforcement Training Center as a Seized Computer Evidence Recovery Specialist• Founding and active member of The Sedona Conference• CIPM, CIPP/E, SCERS

Erin Roberts

Houston+1 713 750 [email protected]

Expertise• Construction• Energy and utilities • Oil and gas• Engineering• Manufacturing

Experience• Americas Leader for the Engineering & Construction group• Over 24 years of experience in the construction, oil field and manufacturing industries, specifically focusing on engineering firms, specialty contractors, EPC contractors, oil field equipment construction and construction materials• EY representative on the Financial Issues Committee of the Associated General Contractors of America• CPA

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Ernst & Young LLP is a client-serving member firm of Ernst & Young Global Limited operating in the US.

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1802-2590236 SCORE no. 02328-181US ED NoneThis material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.

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