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Tax & Business Services Ernst & Young Price Waterhouse Coopers FMV Opinions, Inc. Houlihan Valuation Advisors Willamette Management Associates Standard & Poors Corporate Value Consulting SunTrust Robinson Humphrey Howard, Baker, Frazier & Elliot Clifton Gunderson, LLP Internal Revenue Service Plante & Moran, PLLC RSM McGladrey Business Services Moss Adams, LLP Bank of Hawaii KPMG Dixon Odom Crowe, Chizek & Company Kroll, Inc. Trenwith Valuation, LLC Trugman Valuation Associates