Alerus Financial

Richard Joseph  rjoseph@alerusmail.com
Nels Carlson  ncarlson@alerusmail.com
Crescent Ridge II
10900 Wayzata Boulevard, Suite 130
Minnetonka, MN 55305
651-746-6000
651-746-6001 Fax
http://www.alerusfinancial.com

SERVICES
Trustee

Alliance Holdings, Inc.

Ken Wanko wanko@allianceholdings.com
1021 Old York Road 3rd Floor
Abington, PA 19001
215-706-0873 x 116
215-706-0877 Fax
http://www.allianceholdings.com

SERVICES
Equity Investment
ESOP Buyout
Estate Planning
Succession Plannin

American Working Capital/Yucaipa Company

Richard C. May dick.may@yucaipaco.com
70 West Madison, Suite 5720
Chicago, IL 60602
312-244-6959
312-244-6960 Fax
http://www.americanworkingcapital.com

SERVICES
Equity Investment

Ameriserv Trust and Financial Services

Michelle Wyandt  mwyandt@ameriservfinancial.com
216 Franklin Street
Johnstown, PA 15901
814-533-5220
814-533-5454 Fax
http://www.ameriservfinancial.com

SERVICES
Estate Planning
Trustee

Apple Growth Partners

Davin Gustafson esops@applegrowth.com
Robert Nemeth  rnemeth@applegrowth.com
6690 Beta Drive, Suite 210
Mayfield Village, OH 44143
440-460-1980
440-460-1983 Fax

David Gaino dgaino@applegrowth.com
1540 West Market St.
Akron, OH 44313
330-867-7350
330-867-8866 Fax

http://www.applegrowth.com

SERVICES
Accounting
Estate Planning
Fairness Opinion
Feasibility Studies
Sub-S ESOPs
Succession Planning
Valuation

Barnes Wendling

Rosanne Aumiller rja@barneswendling.com
1215 Superior Ave, Suite 400
Cleveland, OH 44114
216-566-9000
216-566-9321 Fax
http://www.barneswendling.com

SERVICES
Accounting
Estate Planning
Succession Planning
Valuation

Benefit Capital Companies, Inc.

Robert W. Smiley rsmiley@benecap.com
P.O. Box 542
3235 N. Pioneer Road,
Logandale, NV 89021
702-398-3222
702-398-3700 Fax
http://www.benefitcapital.com

SERVICES
ESOP Buyout
Estate Planning
Feasibility Studies
Financial Planning
Lending
Repurchase Obligation
Sub-S ESOPs

Benefit Concepts Systems, Inc.

Donald Israel disrael@benconsys.com
19 West 44th St, Suite 416
New York, NY 10036
212-354-4530
212-354-5838 Fax
http://www.benconsys.com

SERVICES
Actuary
Communication
Equity Investment
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Plan Design
Feasibility Studies
KSOP Design
Repurchase Obligation
Sub-S ESOPs

Blue Ridge ESOP Associates

Thomas Roback, Jr. troback@blueridgeesop.com
154 Hansen Road, Suite 102
Charlottesville, VA 22911
434-979-5500 x 66
434-979-7667 Fax
http://www.blueridgeesop.com

SERVICES
ESOP Administration

BNC National Bank

Neil M. Brozen nbrozen@bncbank.com
333 South 7th Street,
Minneapolis, MN 55402
612-305-2225
612-371-4389 Fax
http://www.bncbank.com

SERVICES
ERISA Specialist
Estate Planning
Lending
Trustee

Bober, Markey, Fedorovich & Company

James E. Merklin jmerklin@bobermarkey.com
Lori Sheets loris@bobermarkey.com
3421 Ridgewood Rd., Suite 3000,
Akron, OH 44333
330-762-9785
330-762-3108 Fax
http://www.bobermarkey.com

SERVICES
Accounting
ERISA Specialist
Estate Planning
Feasibility Studies
Sub-S ESOPs
Succession Planning
Valuation

Boylan, Brown, Code, Vigdor & Wilson, LLP

Robert E. Brown rbrown@boylanbrown.com
Tabitha M. Croscut tcroscut@boylanbrown.com
Michael A. Howard mhoward@boylanbrown.com
2400 Chase Square
Rochester, NY 14604
585-232-5300
585-232-3528 Fax
http://www.boylanbrown.com

SERVICES
ERISA Specialist
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
KSOP Design
Stock Options
Sub-S ESOPs
Succession Planning

Bricker & Eckler LLP

Gordon F. Litt glitt@bricker.com
Christine M. Poth cpoth@bricker.com
100 South Third Street
Columbus, OH 43215
614-227-2300
614-227-2390 Fax
http://www.bricker.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Plan Design
Estate Planning
KSOP Design
Organizational Development
Stock Options
Sub-S ESOPs
Succession Planning

Brockman, Coats, Gedelian & Co.

Laura Culp laura.culp@bcgcompany.com
Raymond Dunkle raymond.dunkle@bcgcompany.com
1735 Merriman Road,
Akron, OH 44313
330-864-6661
330-864-6918 Fax
http://www.bcgcompany.com

SERVICES
Accounting
ESOP Buyout
Estate Planning
Feasibility Studies
Financial Planning
Management (Consultant to)
Repurchase Obligation
Sub-S ESOPs
Succession Planning
Valuation

Bruner-Cox LLP

Steven Pittman steve.pittman@brunercox.com
PO Box 35429,
4505 Stephen Circle NW, Suite 200
Canton, OH 44735-5429
330-497-2000
330-497-2244 Fax
http://www.brunercox.com

SERVICES
Accounting
Estate Planning
Feasibility Studies
Management (Consultant to)
Sub-S ESOPs
Succession Planning

Buckingham, Doolittle & Burroughs, LLP

Jeffrey A. Halm jhalm@bdblaw.com
4518 Fulton Drive N.W.
Canton, OH 44718
330-491-5221
330-252-5221 Fax
http://www.bdblaw.com

SERVICES
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
Management
Succession Planning

Business Appraisal Services, LLC

Brad Van Horn stockappraiser@aol.com
1807 S. Washington Street, Suite 110 #318
Naperville, Illinois 60565-2446
630-357-5210
630-717-8170 Fax
http://www.basappraisal.com

SERVICES
ESOP Administration
ESOP Buyout
Fairness Opinion
Feasibility Studies
Repurchase Obligation
Stock Options
Sub-S ESOPs
Valuation

Business Valuations, Inc.

David McCoy dave@valuemybiz.com
8240 Clara Ave
Cincinnati, OH 45239
513-522-1300
206-202-3874 Fax
http://www.valuemybiz.com

SERVICES
Fairness Opinion
Valuation

Capital Advisors Ltd.

Neil R. Waxman nwaxman@capitaladvisorsltd.com
1115 Tower East
20600 Chagrin Blvd.
Shaker Heights, Ohio 44122
216-295-7900
216-295-8300 Fax
http://www.capitaladvisorsltd.com

SERVICES
Estate Planning
Financial Planning
QRP Investment
Repurchase Obligation
Succession Planning

Carlile, Patchen & Murphy LLP

Robert B. Barnett, Jr. rbb@cpmlaw.com
366 E. Broad Street
Columbus, OH 43215
614-628-0766
614-228-7031 Fax
http://www.cpmlaw.com

SERVICES
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Legal
ESOP Plan Design
Estate Planning
Stock Options
Sub-S ESOPs
Succession Planning

Cavitch, Familo, Durkin & Frutkin Co., LPA

Thomas M. Cawley tcawley@cfdf.com
Robert C. Heintel rheintel@cfdf.com
1717 E. 9th Street, 14th Floor
Cleveland, Ohio 44114
216-621-7860
216-621-3415 Fax
http://www.cfdf.com

SERVICES
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
Succession Planning

ComStock Advisors, Inc.

Richard A. Schlueter rschlueter@comstockadvisors.com
Nicholas N. Sypniewski nsypniewski@comstockadvisors.com
Lori Wilhelmy lwilhelmy@comstockadvisors.com
Newport on the Levee
1 Levee Way, Suite 3109
Newport, KY 41071
859-957-2300
859-957-2305 Fax

Daniel P. Callanan dcallanan@comstockadvisors.com
1335 Dublin Rd., Suite 200A
Columbus, OH 43215
614-485-9470
614-485-9471 Fax

http://www.comstockadvisors.com

SERVICES
Equity Investment
ESOP Buyout
ESOP Litigation
Fairness Opinion
Feasibility Studies
Sub-S ESOPs
Succession Planning
Valuation

Consulting Fiduciaries, Inc.

David L. Heald dlheald@aol.com
400 Skokie Boulevard, Suite 260
Northbrook, IL 60062
847-559-9835
847-559-9840 Fax

SERVICES
Fiduciary Issues

Crowe Horwath LLP

Lori Stuart lori.stuart@crowehorwath.com
Pete Shuler pete.shuler@crowehorwath.com
10 West Broad Street
Columbus, OH 43215
614-469-0001
614-365-2222 Fax
http://www.crowehorwath.com

Tim Regnitz tim.regnitz@crowehorwath.com
PO Box 3697
1 Mid-America Plaza
Oak Brook, IL 60522-3697
630-586-5231
630-5741608 Fax

SERVICES
Accounting
ESOP Administration
ESOP Plan Design
Feasibility Studies
KSOP Design
Repurchase Obligation
Sub-S ESOPs
Succession Planning

Dean Barry Wealth Management

Dean Barry  Dean.Barry@DeanBarry.net
3550 Lander Road, Suite 350
Pepper Pike, OH 44124
216-464-2200
216-464-4200 Fax
http://www.DeanBarry.net

SERVICES
Estate Planning
Financial Planning
QRP Investment

Dinsmore & Shohl LLP

Ben F. Wells ben.wells@dinslaw.com
David Whaley david.whaley@dinslaw.com
1900 Chemed Center 225 E. 5th Street
Cincinnati, OH 45202
513-977-8108
513-977-8141 Fax
http://www.dinslaw.com

SERVICES
ESOP Legal
ESOP Plan Design
Estate Planning
Fiduciary Issues
KSOP Design
Labor
Stock Options
Sub-S ESOPs
Succession Planning

EBSC

Lynette (Lyn) Golly lgolly@ebsc-online.org
940 Industrial Drive South, Suite 111
Sauk Rapids, MN 56379
320-251-0034
320-251-0340 Fax
http://www.ebsc-online.org

SERVICES
ESOP Administration
ESOP Plan Design
KSOP Design
Sub-S ESOPs

EdgePoint Capital Advisors

Tom Zucker tzucker@edgepoint.com
Dan Weinmann dweinmann@edgepoint.com
3700 Park East Drive, Suite 160
Beachwood, Ohio 44122
216-831-2430 ext. 203 for Mr. Weinmann, ext. 204 for Mr. Zucker
216-831-2464 Fax
http://www.edgepoint.com

SERVICES
Equity Investment
ESOP Buyout
ESOP Plan Design
Feasibility Studies
Sub-S ESOPs
Succession Planning
Valuation

Enterprise Services, Inc.

Scott Miller, CPA/ABV, CVA smiller@esi-enterprise.com
355 Austin Circle
Delafield, WI 53018
262-646-6490
262-646-6499 Fax
http://www.esi-enterprise.com

SERVICES
Fairness Opinion
Feasibility Studies
Stock Options
Sub-S ESOPs
Succession Planning
Valuation

Equity Strategies, LLC

Richard C. Mapp, III, President rcmapp@kaufcan.com
150 W. Main Street, Suite 2100
Norfolk, VA 23510
757-624-3285
757-624-3169 Fax
http://www.equitystrategiesllc.com

SERVICES
Feasibility Studies
Valuation

ESOP Economics, Inc.

Judy Kornfeld judy@esopeconomics.com
Cecilia Loftus cecilia@esopeconomics.com
Ellen Gealt ellen@esopeconomics.com
1616 Walnut Street, Suite 2110
Philadelphia, PA 19103
215-546-6590
215-399-9127 Fax
http://www.esopeconomics.com

SERVICES
Repurchase Obligation
Repurchase Obligation Software

ESOP Services, Inc.

Ronald Gilbert esop@esopservices.com
251 Albevanna Lane
Scottsville, VA 24590
434-286-3130
434-286-3815 Fax
http://www.esopservices.com

SERVICES
Communication
Equity Investment
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Feasibility Study
KSOP Design
Management (Consultant to)
QRP Investment
Repurchase Obligation
Sub-S ESOPs
Succession Planning

Evolve Bank & Trust

Michael E. New mnew@ebtonline.com
1000 Ridgeway Loop Road, Suite 320
Memphis, TN 38120
901-624-5500
901-334-5148 Fax
http://www.ebtonline.com

SERVICES
Trustee

Faulkner, Muskovitz & Phillips, LLP

George H. Faulkner, Esq. faulkner@fmplaw.com
820 W. Superior Ave., 9th Floor,
Cleveland, OH 44113
216-781-3600
216-781-8839 Fax

SERVICES
Labor (Consultant to)

Fiduciary Services, Inc.

Daniel M. Reser dreser@fiservinc.com
369-B Third Street # 543
San Rafael, CA 94901
415-482-9513
415-276-1736 Fax
http://www.fiservinc.com

SERVICES
Fiduciary Issues
Trustee

Fiduciary Trust Services, Inc.

Thomas Potts tom@phfcpas.com
5140 Commerce Circle
Indianapolis, IN 46237
317-888-1400
317-865-1440 Fax
http://www.esoptrustee.biz

SERVICES
ESOP Buyout
Fairness Opinion
Feasibility Study
Management
Sub-S ESOPs
Succession Planning
Trustee

Findley Davies, Inc.

Scott Hamner shamner@findleydavies.com
300 Madison Ave, Suite 1000
Toledo, OH 43604
419-255-1360
419-259-5685 Fax
http://www.findleydavies.com

SERVICES
Actuary
ERISA Specialist
ESOP Administration
ESOP Plan Design
KSOP Design
Stock Options
Sub-S ESOPs

First Bankers Trust Services, Inc.

Merri Ash merri.ash@fbtservices.com
1500 Market St,
12th Floor, East Tower
Philadelphia, PA 19102
610-521-1616
610-521-1808 Fax
http://www.fbtservices.com

SERVICES
QRP Investment
Sub-S ESOPs
Trustee

Foley & Lardner LLP

Lloyd J. Dickinson ljdickinson@foley.com
777 East Wisconsin Avenue
Milwaukee, WI 53202
414-297-5821
414-297-4900 Fax
http://www.foley.com

SERVICES
ESOP Legal

GBQ Consulting LLC

Brian Bornino bbornino@gbq.com
230 West Street, Suite 700
Columbus, OH 43215
614-221-1120
614-227-6999 Fax
http://www.gbq.com

SERVICES:
Fairness Opinion
Feasibility Studies
Valuation

Graydon Head & Ritchey, LLP

Henry G. Alexander, Jr., Esq. halexander@graydon.com
Street Address:                            
1900 Fifth Third Center               
Cincinnati, OH 45202

Mailing Address:
P.O. Box 6464
Cincinnati, OH 45201

513-629-2821
513-651-3836 Fax
http://www.graydon.com

SERVICES
ERISA Specialist
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
Stock Options
Sub-S ESOPs
Succession Planing

GreatBanc Trust Company

Marilyn Marchetti mmarchetti@greatbanctrust.com
Vaughn Gordy vgordy@greatbanctrust.com
801 Warrenville Road, Suite 500
Lisle, IL 60523
630-810-4500
630-810-4501 Fax

Karen Bonn kbonn@greatbanctrust.com
45 Rockefeller Plaza, Suite 2056
New York, NY 10111
212-332-3251
212-332-3259 Fax

http://www.greatbanctrust.com

SERVICES
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Financial Planning
QRP Investment
Repurchase Obligation
Sub-S ESOPs
Trustee
Valuation

Highland Consulting Associates, Inc.

Frank Zombek  fzombek@highlandusa.net
Randall Fairfax rfairfax@highlandusa.net
159 Crocker Park Blvd.,
Cleveland, OH 44145
440-808-1500
440-808-1550 Fax
http://www.familywealthadvocates.net

SERVICES
Estate Planning
Financial Planning
Succession Planning

Houlihan, Lokey, Howard & Zukin Investment Banking Services

Kreg Jackson kjackson@hlhz.com
Terry Treemarcki ttreemarcki@hlhz.com
123 N. Wacker Drive, 4th floor
Chicago, IL 60606
312-456-4700
312-346-0951 Fax
http://www.hlhz.com

SERVICES
ESOP Buyout
Fairness Opinion
Feasibility Studies
Financial Planning
Lending
Stock Options
Sub-S ESOPs
Valuation

Hudson Consulting Group

Stephen J. Kiel skiel@hudgrp.com
1376 Meadowood Lane,
Hudson, Ohio 44236
216-533-5249 direct
330-474-1325 office
330-653-3370 Fax
http://www.hudgrp.com

SERVICES
Estate Planning
Feasibility Studies
Financial Planning
Management
Organizational Development
Succession Planning
Valuation

Huntington National Bank (Cleveland)

Pamela LeRose pamela.lerose@huntington.com
917 Euclid Ave,
Cleveland, OH 44115
216-515-0377
216-515-0179 Fax
http://www.huntington.com

SERVICES
Lending

James E. Arnold & Associates

Scott J. Stitt sstitt@arnlaw.com
James E. Arnold jarnold@arnlaw.com
471 E. Broad Street, Suite 1400
Columbus, OH 43215
614-460-1600
614-469-1066 Fax
http://www.arnlaw.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Litigation

Johanson Berenson LLP

David R. Johanson drj@esop-law.com
1792 Second Street
Napa, CA 94559
707-226-8997
707-226-6881 Fax
http://www.johansonberenson.com

SERVICES
Equity Investment
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
KSOP Design
Labor
QRP Investment
Stock Options
Sub-S ESOPs
Succession Planning

Kegler, Brown, Hill & Ritter Co., LPA

Tim Jochim tjochim@keglerbrown.com
Capital Square, Suite 1800
65 East State St.
Columbus, OH 43215
614-462-5400
614-464-2634 Fax
http://www.keglerbrown.com

SERVICES
ESOP Buyout
ESOP Legal
ESOP Plan Design
Estate Planning
Feasibility Studies
KSOP Design
Management (Consultant to)
Stock Options
Sub-S ESOPs
Succession Planning

Krieg DeVault LLP

Sharon Hearn  shearn@kdlegal.com
Alexander L. Mounts amounts@kdlegal.com
Sarah D. Burt sburt@kdlegal.com
Paul F. Lindemann plindemann@kdlegal.com
One Indiana Square, Suite 2800
Indianapolis, IN 46204
317-238-6234 for Sharon Hearn
317-238-6335 for Alexander L. Mounts
317-808-5823 for Sarah D. Burt
317-238-6210 for Paul F. Lindemann
317-636-1507 Fax
http://www.kriegdevault.com

SERVICES
ERISA Specialist
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
KSOP Design
Stock Options
Sub-S ESOPs
Succession Planning

Law Offices of Deborah Groban Olson

Deborah Groban Olson dgo@esoplaw.com
1021 Nottingham Rd.
Grosse Pointe Park, MI 48230
313-331-7821
313-331-2567 Fax
http://www.esoplaw.com

SERVICES
Co-op Design
ESOP Buyout
ESOP Legal
ESOP Plan Design
Labor
Sub-S ESOP

Management Planning, Inc.

Stephen Roberts sroberts@mpival.com
1422 Euclid Ave, #545
Cleveland, OH 44115
216-861-1555
216-696-3944 Fax
http://www.mpival.com

SERVICES
Fairness Opinion
Sub-S ESOPs
Valuation

Maselan & Jones, P.C.

W. Terence Jones tjones@maselanjones.com
One International Place, 8th Floor
Boston, MA 02110
617-451-1500
617-451-5174 Fax
http://www.maselanjones.com

SERVICES
ERISA Specialist
ESOP Buyout
ESOP Legal
ESOP Plan Design
Estate Planning
Sub-S ESOPs
Succession Planning

M.B. Duffey & Company / ESOP Advisors Group

Mel Duffey mbduffey@yahoo.com
1100 Hobart St.,
Menlo Park, CA 94025-5515
650-468-5465
http://esopadvisorsgroup.com

SERVICES
Communication
Co-op Design
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
Fairness Opinion
Feasibility Studies
KSOP Design
Management (Consultant to)
Organizational Development
QRP Investment
Repurchase Obligation
Repurchase Obligation Software
Stock Options
Sub-S ESOPs
Succession Planning
Training

and also: Exit Strategy Development

McCready and Keene, Inc.

Jackie Salmon jsalmon@mcak.com
Thomas Mills tmills@mcak.com
7941 Castleway Dr.,
PO Box 50460
Indianapolis, IN 46250
317-576-1540
317-576-6466 Fax
http://www.mcak.com

SERVICES
Actuary
ESOP Administration
ESOP Plan Design
KSOP Design
Repurchase Obligation
Sub-S ESOPs

McDermott, Will and Emory

Jared Kaplan jkaplan@mwe.com
227 West Monroe Street, #4700
Chicago, IL 60606
312-984-6955
312-984-7700 Fax
http://www.mwe.com

SERVICES
ESOP Legal

McDonald Hopkins

Carl J. Grassi cgrassi@mcdonaldhopkins.com
600 Superior Avenue, E., Suite 2100
Cleveland, OH 44114-2653
216-348-5400
216-348-5474 Fax
http://www.mcdonaldhopkins.com

SERVICES
ESOP Legal
ESOP Plan Design
Estate Planning
Stock Options
Sub-S ESOPs
Succession Planning

Menke and Associates, Inc

Phillip DeDominicis pdedominicis@menke.com
1605 Town Point Road
Chesapeake City, MD 21915
410-885-2531
410-885-2782 Fax
http://www.menke.com

SERVICES
Equity Investment
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Legal
ESOP Plan Design
Sub-S ESOPs
Valuation

Mills, Potoczak & Company

Mark Mills mmills@mpccpa.com
William Potoczak wpotoczak@mpccpa.com
27600 Chagrin Blvd., Suite 200
Cleveland, OH 44122
216-464-7481
216-464-7581 Fax
http://www.mpccpa.com

SERVICES
Accounting
Equity Investment
ESOP Plan Design

Morgan Lewis & Bockius LLP

Brian D. Hector bhector@morganlewis.com
David Ackerman dackerman@morganlewis.com
Elizabeth Perdue eperdue@morganlewis.com
77 West Wacker, 6th floor
Chicago, IL 60601
312-324-1000
312-324-1001 Fax
http://www.morganlewis.com

SERVICES
ERISA Specialist
ESOP Administration
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
Management
Stock Options
Sub-S ESOPs
Succession Planning

Jeff S. Gelburd jgelburd@murrayins.com
39 N. Duke Street, P.O. Box 1728
Lancaster, PA 17608
717-735-7176
717-299-6770 Fax
http://www.murrayins.com

SERVICES
Fiduciary Insurance

NEO Center for Labor Management Cooperation

Robert Meyer - Vice-Chairman bobmeyer@winoc.org
445 West Liberty Street #225
Medina, OH 44256
330-725-4885
330-721-2933 Fax
http://www.winoc.org

SERVICES
Feasibility Studies
Labor
Management
Organizational Development
Training

North Star Trust Company

John Hommel jhommel@northstartrust.com
500 W. Madison Street, Suite 3630
Chicago, IL 60661
312-242-6224
312-559-9762 Fax
http://www.northstartrust.com

SERVICES
ESOP Plan Design
Feasibility Studies
QRP Investment
Succession Planning
Trustee

Northwestern Mutual Financial Network

Bob Bye CLU, ChFC, CEBS, AEP bob.bye@nmfn.com
Mary Holley mary.holley@nmfn.com
7208 Hollyberry Road,
Roanoke, VA 24018
540-777-5025
540-798-6046 Cell
540-777-5035 Fax
http://www.bob-bye.com

SERVICES
Equity Investment
Estate Planning
Management
QRP Investment
Repurchase Obligation
Succession Planning

and also: Executive Benefits

Ownership Advisors, Inc

Richard Tanner rtanner@ownershipadvisors.com
6150 Oak Tree Blvd., Suite 390
Cleveland, OH 44131
216-328-5538
216-328-5531 Fax
http://www.ownershipadvisors.com

SERVICES
ESOP Plan Design
Estate Planning
Financial Planning
QRP Investment
Repurchase Obligation
Succession Planning

Ownership Associates, Inc.

Christopher Mackin cm@ownershipassociates.com
122 Mt. Auburn Street
Cambridge, MA 02138
617-868-4600
617-868-7969 Fax
http://www.ownershipassociates.com

SERVICES
Communication
Co-op Design
Labor
Management
Organizational Development

Ownership Thinking LLC

Alex Freytag alex@ownershipthinking.com
2139 Cheshire Rd.
Columbus, OH 43221
614-571-8826
http://www.ownershipthinking.com

SERVICES
Communication
Management
Training

and also: Ownership Culture

The Perry Fisher Company

Mark Fisher mfisher@perryfisher.com
Perry Fisher pfisher@perryfisher.com
180 East Broad Street, Suite 814
Columbus, Ohio 43215
614-228-8084
614-228-8086 Fax
http://www.perryfisher.com

SERVICES
ERISA Specialist
ESOP Administration
ESOP Plan Design
Repurchase Obligation
Sub-S ESOPs

Principal Financial Group

Peter Prodoehl prodoehl.peter@principal.com
1025 East South River St
Appleton, WI 54915
920-734-0144
920-882-9659 Fax

Rebecca Hoffman hoffman.rebecca@principal.com
690 Beckmar Circle
Charlottesville, VA 22901
434-220-3444
434-220-3446 Fax

Joseph Marx marx.joseph@principal.com
5500 Main Street, Suite 304
Williamsville, NY 14221
716-631-1589
716-631-0365 Fax

http://www.principal.com

SERVICES
ESOP Administration
ESOP Plan Design
KSOP Design
Repurchase Obligation

PTCFO, Inc.

Jack Veale jackv@ptcfo.com
48 Walkley Road,
West Hartford, CT 06119
860-232-9858
860-232-9438 Fax
http://www.ptcfo.com

SERVICES
Equity Investment
Estate Planning
Financial Planning
Management
Organizational Development
Succession Planning
Training

Rea Strategic Solutions

Tim McDaniel  tim.mcdaniel@reacpa.com
280 North High Street, Suite 800,
Columbus, OH 43082
614-923-6532
614-464-2871 Fax
http://www.reasolutions.com

SERVICES
Estate Plannining
Feasibility Studies
Succession Planning
Valuation

RSM McGladrey Retirement Resources

Nancy K. Dittmer nancy.dittmer@rsmi.com
400 Locust Street, Suite 640
Des Moines, IA 50309
515-281-9214
515-471-5405 Fax
http://www.rsmmcgladrey.com

SERVICES:
Accounting
ERISA Specialist
ESOP Administration
ESOP Plan Design
Feasibility Studies
KSOP Design
Repurchase Obligation
Repurchase Obligation Software
Sub-S ESOPs
Succession Planning
Training

Satisfying Solutions

Norman R. Jentner njentner@yahoo.com
841 Springdale Dr.
Akron, OH 44310-1929
330-472-2559
http://www.linkedin.com/in/normanjentner

SERVICES
Management
Organizational Development
Training

Schneider Downs & Co., Inc.

Karl W. Kunkle kkunkle@schneiderdowns.com
41 S. High Street, Suite 2100
Columbus, OH 43215-6102
614-621-4060
614-621-4062 Fax
http://www.schneiderdowns.com

SERVICES
Accounting
ERISA Specialist
ESOP Administration
ESOP Plan Design
Estate Planning

SES Advisors

James Steiker jsteiker@sesadvisors.com
10 Shurs Lane, Suite 102
Philadelphia PA 19127
215-508-1600
215-508-2500 Fax

Robert Massengill rmassengill@sesadvisors.com
6 South St, Suite 202
Morristown NJ 07960
973-540-9200
973-540-9449 Fax

Tina Fisher tfisher@sesadvisors.com
PO Box 1535
Medina, Ohio 44258-1535
330-722-6111
330-722-7322 Fax

http://www.sesadvisors.com

SERVICES
Co-op Design
Equity Investment
ERISA Specialist
ESOP Administration
ESOP Buyouts
ESOP Legal Services
ESOP Litigation
ESOP Plan Design
Estate Planning
Feasibility Studies
Sub-S ESOPs
Succession Planning

Shayne Nichols, LLC

Stanley Shayne sshayne@cmhlegal.com
Two Miranova Place, Suite 220
Columbus, OH 43215
614-221-2220
614-221-9020 Fax
http://www.cmhlegal.com

SERVICES
ESOP Legal
ESOP Litigation
Estate Plannining

Shumaker, Loop & Kendrick, LLP

Mark C. Stewart mstewart@slk-law.com
Eric D. Britton ebritton@slk-law.com
1000 Jackson Street
Toledo, OH 43604
419-241-9000
419-241-6894 Fax
http://www.slk-law.com

SERVICES
Co-op Design
ERISA Specialist
ESOP Legal
ESOP Plan Design
Stock Options
Training

South Franklin Street Partners

William Vogelgesang wwv@sfspartners.com
Bonnie Klonowski bjk@sfspartners.com
10 1/2 E. Washington St
Chagrin Falls, OH 44022
440-264-8040
440-247-3060 Fax
http://www.sfspartners.com

SERVICES
Equity Investment

Squire, Sanders & Dempsey LLP

Carol E. Dakin cdakin@ssd.com
Carl A. Draucker cdraucker@ssd.com
Denise Jackson djackson@ssd.com
4900 Key Tower
127 Public Square
Cleveland, OH 44114
216-479-8500
216-479-8780 Fax
http://www.ssd.com/

SERVICES
ESOP Buyout
ESOP Legal
ESOP Litigation
ESOP Plan Design
KSOP Design
Stock Options
Sub-S ESOPs
Succession Planning

SS&G Financial Services, Inc.

Floyd Trouten III ftrouten@ssandg.com
32125 Solon Rd.
Solon, OH 44139
440-248-8787
440-248-0841 Fax
http://www.ssandg.com

SERVICES
Accounting
Estate Planning
Succession Planning
Trustee

Stout Risius Ross

Radd Riebe rriebe@srr.com
600 Superior Ave East, Suite 1700
Cleveland, OH 44114
216-373-2998
216-685-5001 Fax
http://www.srr.com

SERVICES
Equity Investment
ESOP Buyout
ESOP Litigation
Fairness Opinion
Feasibility Studies
Valuation

Strategic Investment Counsel Corp.

Colin M. Henderson chenderson@strinco.com
P.O.Box 180241
Dallas, TX 75228
214-328-2400
214-328-3233 Fax
http://www.strinco.com

SERVICES
ERISA Specialist
Management
Sub-S ESOPs
Trustee

Swerdlin & Company

Joanne Swerdlin jswerdlin@swerdlin.net
5901 Peachtree Dunwoody Rd.
Building B, Suite 170
Atlanta, GA 30328
770-396-6601
770-396-0067 Fax
http://www.swerdlin.net

SERVICES
Actuary
ESOP Administration
Repurchase Obligation

Thompson Hine LLP

Karen Youngstrom Karen.Youngstrom@thompsonhine.com
Kent Mann Kent.Mann@thompsonhine.com
3900 Key Center,
127 Public Square
Cleveland, OH 44114
216-566-5670
216-566-5800 Fax
http://www.thompsonhine.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Litigation
ESOP Plan Design
KSOP Design
Labor
QRP Investment
Stock Options
Sub-S ESOPs

UBS Financial Services

Leslie A. Lauer
Arlington Falls Business Center
5007 Horizons Dr.,
Columbus, OH 43220
614-442-6240
614-442-6274 Fax
http://www.ubs.com

SERVICES
Lending
QRP Investment
Repurchase Obligation
Succession Planning

Ulmer & Berne LLP

Ronald L. Kahn rkahn@ulmer.com
1660 West 2nd Street, Suite 1100
Cleveland, Ohio 44113-1448
216-583-7018
216-583-7019 Fax
http://www.ulmer.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Litigation
ESOP Plan Design
Estate Planning
Feasibility Studies
KSOP Design
Management (Consultant to)
Stock Options
Sub-S ESOPs
Succession Planning

Valuation Analysts, LLC

Brian Russell, CPA/ABV, CVA brussell@valuation-analysts.com
2545 Farmers Drive, Suite 370
Columbus, Ohio 43235
614-336-1950
614-336-3994
http://www.valuation-analysts.com

SERVICES
Succession Planning
Valuation

Van Olson Law Firm, LLC

E. Van Olson Van.Olson@vanolsonlaw.com
8500 Keystone Crossing, Suite 540
Indianapolis, IN 46240
317-202-0443
317-730-1116 cell
http://www.vanolsonlaw.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Plan Design
KSOP Design
Stock Options
Sub-S ESOPs

and aslo: Expert Witness on ESOP Litigation

Vedder, Price, Kaufman & Kamholz, P.C.

Mark Bogart mbogart@vedderprice.com
222 North LaSalle St., Suite 2400
Chicago, IL 60601
312-609-7878
312-609-5005 Fax
http://www.vedderprice.com

SERVICES
ERISA Specialist
ESOP Legal
ESOP Litigation
ESOP Plan Design
KSOP Design
Stock Options
Sub-S ESOPs

Waldheger Coyne LPA

Mary Giganti mgiganti@healthlaw.com
1991 Crocker Rd, Suite 550
Cleveland, OH 44145
440-835-0600
440-835-1511 Fax
http://www.healthlaw.com

SERVICES
ESOP Legal
ESOP Plan Design
Estate Planning
Sub-S ESOPs
Succession Planning

Weston Hurd LLP

Jeanne Gordon jgordon@westonhurd.com
Roy Krall  rkrall@westonhurd.com
The Tower at Erieview
1301 East 9th Street, Suite 1900
Cleveland, OH 44114-1862
216-241-6602
216-621-8369 Fax
http://www.westonhurd.com

SERVICES
ESOP Buyout
ESOP Legal
Estate Planning
Labor
Stock Options
Sub-S ESOPs
Succession Planning

Workplace Development, Inc.

Jim Bado jbado@workplacedevelopment.com
Cathy Ivancic civancic@workplacedevelopment.com
12710 CR 216
Findlay, OH 45840
419-427-2435
419-427-2335 Fax
http://www.workplacedevelopment.com

SERVICES
Communication
Organizational Development
Training

Zabarsky & Associates, LLC

Florence V. Zabarsky zabarsky@ameritech.net
17074 Racoon Trail
Strongsville, OH 44136
440-572-4950
440-572-4925 Fax
http://www.zaretirement.com

SERVICES
Actuary
ERISA Specialist
ESOP Administration
Repurchase Obligation
Sub-S ESOP