Strictly Confidential: www.irs.gov/pub/irs-utl/circular_230_best_practices.pdf

Headquarters: 303 Evernia Street, Suite 300, West Palm Beach, FL 33401 Additional Offices in Principal Cities Nationwide www.EngineeredTaxServices.com

Contact Details

Headquarters: 303 Evernia Street, Suite 300, West Palm Beach, FL 33401 Phone: 561.253.6640 Fax: 561.253.1039 Email: info@engineeredtaxservices.com Internet: www.engineeredtaxservices.com

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Corporate Details

Years Established: Since 2001

Entity Type: Corporation

Registered State: Florida

Industry: Engineering, Tax

Business Type: Professional Service

FEI/EIN: 205936724

Dunn & Bradstreet #: 022515933

NAICS Code: 541330

Office Locations: Key Cities Throughout America

Insurance Details

General & Operations: Zurich - Maryland Casualty Company

Professional Liability Errors & Omissions Ins: Lloyds of London

Licenses and Certification

Engineering License: Florida Professional Engineers #27824

Engineering License: Texas Professional Engineers #F-12634

South Florida Minority Supplier Council: #FL02051

National Minority Business Council: #21260

NASBA CPE Approved Education Provider (CPA)

American Institute of Architects (AIA)

National Society Professional Engineers (NSPE)

IRS Approved CPA Education Provider

Services Offered

ETS is a nationally licensed professional engineering firm with specialty tax

expertise in engineering-based cost segregation, repairs & maintenance

studies, research and development tax credits, energy tax certification for

EPAct 179D and other Federal, State and Local Utility incentives.

Engineered Tax Services (ETS) is fully Circular 230 compliant, with over 100

years combined experience in Energy Engineering and Specialty Tax

assignments. We also offer other niche solutions like Abandonment Studies,

Insurance Replacement Appraisals, Brownfield and Historical Tax Credits,

Reserve Studies, Renewable Energy Credits, DOE EnergyStar certification and

Utility Audits. Since the inception of the EPAct of 2005, ETS has performed

over 10,000 Section 179D Energy Tax Studies alone.

ETS Clients

Fortune 500 & Major Clients

Alamo Amway Bed, Bath & Beyond

Best Western CBS Studios Cash for Gold

Comfort Suites Costco Google

Hampton Inn & Suites Hewlett Packard Hilton

Holiday Inn Honda IBM

Ikea Johnson & Johnson Marriott

McDonalds Nat Amus Theatre Nissan

Outback Steak House Republic National Distributing Co.

Schneider Electric

Sheraton Sonic Target

Toda America Inc Toyota Trane

W Hotels Walgreens Wyndham H.G.

Education

NC State Univ of Colorado Univ of Washington

Univ of Alabama Arizona State Univ of Arizona

Many other K-12, Colleges and Universities across the country

Government, Military & GSA

Los Angeles Police Dept. Wisconsin Marine Corp Californian D&T

US Air Force US Army US Navy

US Coast Guard US Embassy Fort Carbon

Many other Federal Buildings, GSA, Military, VA Hospitals, Court Houses, etc

Architecture, Engineering & Design Firms

American Energy Astorino - Urish ATI Architecture

ADD Inc Architects BLRB Architects BWS Architecture

Cannon Design Davis Floyd Darden Architects

Dick & Fritsche Design Farris Engineering Grimm & Parker

McMillan, Pazdan Smith NTD Architects Pace Collaborative

RIM Architects Roy Anderson Design RSP Architects

Sorg Architects Trane WRL Design

*Many other Architecture and Design Firms Nationally

CPA & Accounting Firms

Alpern Rosenthal BDO Seidman Miller Cooper

Cherry Bekaert & Holland Marcum (Rachlin) Cohen & Co

Cross, Fernandez & Riley Daszkal Bolton Elliott Davis

Friedman CPA Fuoco Group Grassi

Hein & Assoc LLP Hill, Barth & King Horne LLP

J H Cohen KPMG RSM McGladrey

Wiss CPA *Countless Accounting Firms Nationally

ETS Corporate Due Diligence Circular 230 Best Practices

K Fredrick Miller IKEA

DaszkalBolton LLP C ERT IF I E D P U BLI C ACC O UNTANTS

Michael I. Daszkal, CPA Managing Partner Daszkal Bolton LLP

Lou J. Fuoco, CPA Managing Director Fuoco Group, LLP

You and your team did a tremendous job for us in terms of providing cost segregation and energy tax services. The tax benefits for us nationally were impressive, as were your services.

Rachlin accountants . advisors

Lewis B. Kevelson, CPA Partner Rachlin LLP

I wanted to thank you for the cost segregation and energy tax work you have done for several of the firm's clients. The results have been very favorable and have resulted in significant tax benefits. You have a very talented team and I look forward to working with you more in the future.

We have utilized ETS for cost segregation studies and certain energy and R&D tax credit engagements for our firm's real estate holdings as well as for our clients' real estate and business interests. The way ETS incorporates energy credits and insurance into other engagements for maximum benefit is unique - no one else does this. The fact that ETS insures their reports through Lloyds of London instills confidence and security. I have personally referred over 60 contacts to ETS for cost segregation studies and will continue to send referrals. The ETS professionals are competent, service-oriented and, most of all, provide cost savings to our clients. By having a reliable source to handle these kinds of engagements, we have essentially increased our firm's value-added service offerings. That is the truest definition of a strategic partnership.

I would like to take an opportunity to offer a formal recommendation for Engineered Tax Services. As the CEO for The Fuoco Group, I have worked with Engineered Tax Services for approximately two years and feel that they are the best in the business in terms of providing cost segregation and energy tax services. They are a true partner that opened our eyes to how to bring significant tax benefits to our real estate clients while generating significant income for our firm through leveraging our client base. I believe Engineered Tax Services exhibits many of the qualities that are essential to CPA firms looking to assist their clients in these specialty tax services. I have no problem ever putting them in front of my clients. I highly recommend them.

ETS is the only qualified professional engineering firm that has its own licensed engineers, including LEED Accredited Professionals, as well as tax experts, from CPAs to a former senior IRS executive, on staff.

Engineered Tax Services

• Where Engineering and Accounting Come Together •

We marry the science of engineering with the principles of tax and accounting to arrive at financial solutions that result in increased cash flow, minimized tax payments and maximum return on investment.

Palm Beach (Headquarters) I Austin I Boston I Chicago I Manhattan I Phoenix I San Diego I San Francisco I Atlanta I Detroit 800.236.6519 Los Angeles I Miami I Tampa I Salt Lake City I Las Vegas I St. Louis I Denver I Houston I Seattle I Portland I Cleveland I Charlotte www.engineeredtaxservices.com

We worked with ETS for the first time in 2009, They performed an Energy Tax Certification for our firm that resulted in a $74,000 tax deduction, which meant about $20,000 actual cash back to us, The staff was knowledgeable and friendly and took the time to explain and guide us through the process, While inevitable bumps delayed the report by about a week, we anticipate working with ETS on more projects in the future, We highly recommend ETS and look forward to our enhanced profitability as a result.

Jeffrey T. Wade, AlA CSI Principal I ADD Inc www.addinc.com I 'II'!! II I!QESIGN .I

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Since 2008, ETS has helped us secure 1790 tax deductions. They offer specialized knowledge of the Federal govemment 1790 tax deduction program offered to design professionals, We appreciate the highly responsive manner in which they have handled our business, ETS has been more than willing to explain the program fully and work with us to maximize our benefits. I have particularly appreciated the corporate-level involvement and sincere interest in keeping our satisfaction level high, The energy analysis and verification work required to qualify for the 1790 tax deductions has been truly beneficial to our firm, The cost benefit for our firm has far exceeded our expenses. Thank you for your efforts on our behalf.

Martin E. Dietz, AlA, CCS, LEED AP Principal, Architect I Darden Architects, Inc. www.DardenArchitects.com

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dIIII a r c hi t ec t s Celebraring 50 Years

Bonavista Holdings, Inc, is a real estate holding company with approximately 1,000,000 square feet of commercial space located primarily in Broward and Palm Beach Counties. Our firm engaged Engineered Tax Services to perform a cost segregation study on our behalf. I received a favorable result that exceeded all of my expectations. I found Mr. Gonzalez to be extremely competent, thorough and knowledgeable of the subject matter, I had used other firms to do similar work previously, and none compared to the expertise and professionalism exhibited by Mr, Gonzalez's firm, Needless to say, I would highly recommend his firm, and I would not hesitate to use his services in the future,

Marvin Feinstein Principal I Bonavista Holdings, Inc. Bonavista

The entire ETS team includes professionals of the highest caliber ... they have proven to be a true partner to our firm - as well as the clients we have engaged, With ETS, we have added Section 1790 to our service offerings, This has gotten us to the table with many coveted prospects with whom we had been previously shut out. ETS is an outstanding partner, demonstrating high intelligence, entrepreneurial spirit, expertise, quality, professionalism and responsiveness. We are looking forward to incorporating their cost segregation services for the benefit of our clients in the near future,

William Mays Director of Business Development Goldin, Peiser & Peiser, LLP www.gppcpa.com

Goldin Peiser & Peiser. l.l.P. CPAs and Business Advisors

ETS is the only qualified professional engineering firm that has its own licensed engineers, including LEED Accredited Professionals, as well as tax experts, from ePAs to a former senior IRS executive, on staff.

En 11-nee red w~ marry the ~ci~nce of engineering With the pnnclples of tax and

_ accounting to arrive at financial ~ax Services solutions th~t. r~sult in increased II cash flow, minimized tax payments

• Where Engineering and Accounting Come Together. and maximum return on investment.

Palm Beach (Headquarters) I Austin I Boston I Chicago I Manhattan I Phoenix I San Diego I San Francisco I Atlanta I Detroit 800.236.6519 Los Angeles I Miami I Tampa I Salt Lake City I Las Vegas I St. Louis I Denver I Houston I Seattle I Portland I Cleveland I Charlotte www.engineeredtaxservices.com