True Financial’s compliance services includes valuation of businesses, share price/equity, reporting units, intangible assets, contingent consideration and complex securities, in connection with:

• Fair value measurements for financial reporting under the Accounting Standards Codification of the FASB (e.g., ASC 805, ASC 350, ASC 360, ASC 718, ASC 946)

• Fair market value for annual administration of Employee Stock Ownership Plans (ESOPs)

• Fair market value for gifting and settlement of estates

• Fair market value for charitable gift deduction

• Fair market value for S-election

• Valuation pursuant to Buy/Sell provisions of shareholder agreement