Professional Members by service

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Complete Listing

Year 2009

Accounting
Apple Growth Partners
Barnes Wendling
Bober, Markey, Fedorovich & Company
Brockman, Coats, Gedelian & Co.
Bruner-Cox LLP
Crowe Horwath LLP
Mills, Potoczak & Company

RSM McGladrey Retirement Resources
Schneider Downs & Co., Inc.
SS&G Financial Services, Inc.

Actuary
Benefit Concepts Systems, Inc.
Findley Davies, Inc.
McCready and Keene, Inc.
Swerdlin & Company
Zabarsky & Associates, LLC

Communication
Benefit Concepts Systems, Inc.
ESOP Services, Inc.
M.B. Duffey & Company / ESOP Advisors Group
Ownership Associates, Inc.
Ownership Thinking LLC
Workplace Development, Inc.

Co-op Design
Law Offices of Deborah Groban Olson
M.B. Duffey & Company / ESOP Advisors Group
Ownership Associates, Inc.
SES Advisors
Shumaker, Loop & Kendrick, LLP

Equity Investment
Alliance Holdings, Inc.
American Working Capital/Yucaipa Company
Benefit Concepts Systems, Inc.
ComStock Advisors, Inc.
EdgePoint Capital Advisors
ESOP Services, Inc.
Johanson Berenson LLP
Menke & Associates, Inc.
Mills, Potoczak & Company
Northwestern Mutual Financial Network
PTCFO, Inc.
SES Advisors
South Franklin Street Partners
Stout Risius Ross

ERISA Specialists
Benefit Concepts Systems, Inc.
BNC National Bank
Bober, Markey, Fedorovich & Company
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Carlile, Patchen & Murphy LLP
Findley Davies, Inc.
Graydon Head & Ritchey LLP
GreatBanc Trust Company
James E. Arnold & Associates
Johanson Berenson LLP
Krieg DeVault LLP
Maselan & Jones, P.C.
Menke & Associates, Inc.
Morgan, Lewis & Bockius LLP
The Perry Fisher Company
RSM McGladrey Retirement Resources
Schneider Downs & Co., Inc.

SES Advisors
Shumaker, Loop & Kendrick, LLP
Strategic Investment Counsel Corp.
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC
Vedder, Price, Kaufman & Kamholz, P.C.
Zabarsky & Associates, LLC

ESOP Administration
Benefit Concepts Systems, Inc.
Blue Ridge ESOP Associates
Business Appraisal Services, LLC
Carlile, Patchen & Murphy LLP
Crowe Horwath LLP
EBSC
Findley Davies, Inc.
GreatBanc Trust Company
Johanson Berenson LLP
McCready and Keene, Inc.
Menke & Associates, Inc.
Morgan, Lewis & Bockius LLP
The Perry Fisher Company
Principal Financial Group
RSM McGladrey Retirement Resources
Schneider Downs & Co., Inc.

SES Advisors
Swerdlin & Company
Zabarsky & Associates, LLC

ESOP Buyout
Alliance Holdings, Inc.
Benefit Capital Companies, Inc.
Benefit Concepts Systems, Inc.
Boylan, Brown, Code, Vigdor & Wilson, LLP
Brockman, Coats, Gedelian & Co.
Business Appraisal Services, LLC
Carlile, Patchen & Murphy LLP
ComStock Advisors, Inc.
EdgePoint Capital Advisors
ESOP Services, Inc.
Fiduciary Trust Services, Inc.
Graydon Head & Ritchey LLP
GreatBanc Trust Company
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Law Offices of Deborah Groban Olson
Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group
Menke & Associates, Inc.
Morgan, Lewis & Bockius LLP
SES Advisors
Squire, Sanders & Dempsey LLP
Stout Risius Ross
Weston Hurd

ESOP Legal Services
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Buckingham, Doolittle & Burroughs, LLP
Carlile, Patchen & Murphy LLP
Cavitch, Familo, Durkin & Frutkin Co., LPA
Dinsmore & Shohl LLP
ESOP Services, Inc.
Foley & Lardner LLP
Graydon Head & Ritchey LLP
GreatBanc Trust Company
James E. Arnold & Associates
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Law Offices of Deborah Groban Olson
Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group
McDermott, Will and Emory
McDonald Hopkins
Menke & Associates, Inc.
Morgan, Lewis & Bockius LLP
SES Advisors
Shayne Nichols, LLC
Shumaker, Loop & Kendrick, LLP
Squire, Sanders & Dempsey LLP
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC
Vedder, Price, Kaufman & Kamholz, P.C.
Waldheger Coyne LPA
Weston Hurd

ESOP Litigation
Boylan, Brown, Code, Vigdor & Wilson, LLP
Buckingham, Doolittle & Burroughs, LLP
Cavitch, Familo, Durkin & Frutkin Co., LPA
ComStock Advisors, Inc.
ESOP Services, Inc.
Graydon Head & Ritchey LLP
GreatBanc Trust Company
James E. Arnold & Associates
Johanson Berenson LLP
Krieg DeVault LLP
M.B. Duffey & Company / ESOP Advisors Group
Morgan, Lewis & Bockius LLP
SES Advisors
Shayne Nichols, LLC
Squire, Sanders & Dempsey LLP
Stout Risius Ross
Thompson Hine LLP
Ulmer & Berne LLP
Vedder, Price, Kaufman & Kamholz, P.C.

ESOP Plan Design
Benefit Concepts Systems, Inc.
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Buckingham, Doolittle & Burroughs, LLP
Carlile, Patchen & Murphy LLP
Cavitch, Familo, Durkin & Frutkin Co., LPA
Crowe Horwath LLP
Dinsmore & Shohl LLP
EBSC
EdgePoint Capital Advisors
ESOP Services, Inc.
Findley Davies, Inc.
Graydon Head & Ritchey LLP
GreatBanc Trust Company
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Law Offices of Deborah Groban Olson
Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group
McCready and Keene, Inc.
McDonald Hopkins
Menke & Associates, Inc.
Mills, Potoczak & Company
Morgan, Lewis & Bockius LLP
North Star Trust Company
Ownership Advisors, Inc.
The Perry Fisher Company
Principal Financial Group
RSM McGladrey Retirement Resources
Schneider Downs & Co., Inc.

SES Advisors
Shumaker, Loop & Kendrick, LLP
Squire, Sanders & Dempsey LLP
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC
Vedder, Price, Kaufman & Kamholz, P.C.
Waldheger Coyne LPA

Estate Planning
Alliance Holdings, Inc.
Ameriserv Trust and Financial Services
Apple Growth Partners
Barnes Wendling
Benefit Capital Companies, Inc.
BNC National Bank
Bober, Markey, Fedorovich & Company
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Brockman, Coats, Gedelian & Co.
Bruner-Cox LLP
Buckingham, Doolittle & Burroughs, LLP
Capital Advisors Ltd.
Carlile, Patchen & Murphy LLP
Cavitch, Familo, Durkin & Frutkin Co., LPA
Dean Barry Wealth Management
Dinsmore & Shohl LLP
Graydon Head & Ritchey LLP
Highland Consulting Associates
Hudson Consulting Group
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group
McDonald Hopkins
Northwestern Mutual Financial Network
Ownership Advisors, Inc.
PTCFO, Inc.
Rea Strategic Solutions
Schneider Downs & Co., Inc.

SES Advisors
Shayne Nichols, LLC
SS&G Financial Services, Inc.
Ulmer & Berne LLP
Waldheger Coyne LPA
Weston Hurd

Fairness Opinion
Apple Growth Partners
Business Appraisal Services, LLC
Business Valuations, Inc.
ComStock Advisors, Inc.
Enterprise Services, Inc.
Fiduciary Trust Services, Inc.
GBQ Consulting LLC
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Management Planning, Inc.
M.B. Duffey & Company / ESOP Advisors Group
Stout Risius Ross

Feasibility Studies
Apple Growth Partners
Benefit Capital Companies, Inc.
Benefit Concepts Systems, Inc.
Bober, Markey, Fedorovich & Company

Brockman, Coats, Gedelian & Co.

Bruner-Cox LLP
Business Appraisal Services, LLC
ComStock Advisors, Inc.

Crowe Horwath LLP
EdgePoint Capital Advisors
Enterprise Services, Inc.
Equity Strategies, LLC

ESOP Services, Inc.
Fiduciary Trust Services, Inc.

GBQ Consulting LLC

Houlihan, Lokey, Howard & Zukin Investment Banking Services
Hudson Consulting Group

Kegler, Brown, Hill & Ritter Co., LPA
M.B. Duffey & Company / ESOP Advisors Group

NEO Center for Labor Management Cooperation
North Star Trust Company
Rea Strategic Solutions

RSM McGladrey Retirement Resources
SES Advisors
Stout Risius Ross
Ulmer & Berne LLP

Fiduciary Insurance
Murray Risk Management and Insurance

Fiduciary Issues
Consulting Fiduciaries, Inc.
Dinsmore & Shohl LLP
Fiduciary Services, Inc.

Financial Planning
Benefit Capital Companies, Inc.
Brockman, Coats, Gedelian & Co.
Capital Advisors Ltd.
Dean Barry Wealth Management
GreatBanc Trust Company
Highland Consulting Associates
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Hudson Consulting Group
Ownership Advisors, Inc.
PTCFO, Inc.

KSOP Design
Benefit Concepts Systems, Inc.
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Crowe Horwath LLP
Dinsmore & Shohl LLP
EBSC
ESOP Services, Inc.
Findley Davies, Inc.
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
M.B. Duffey & Company / ESOP Advisors Group
McCready and Keene, Inc.
Principal Financial Group
RSM McGladrey Retirement Resources
Squire, Sanders & Dempsey LLP
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC
Vedder, Price, Kaufman & Kamholz, P.C.

Labor (Consultant to)
Dinsmore & Shohl LLP
Faulkner, Muskovitz & Phillips, LLP
Johanson Berenson LLP
Law Offices of Deborah Groban Olson
NEO Center for Labor Management Cooperation
Ownership Associates, Inc.
Thompson Hine LLP
Weston Hurd

Lending
Benefit Capital Companies, Inc.
BNC National Bank
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Huntington National Bank (Cleveland)
UBS Financial Services

Management (Consultant to)
Brockman, Coats, Gedelian & Co.
Bruner-Cox LLP
Buckingham, Doolittle & Burroughs, LLP
ESOP Services, Inc.
Fiduciary Trust Services, Inc.
Hudson Consulting Group
Kegler, Brown, Hill & Ritter Co., LPA

M.B. Duffey & Company / ESOP Advisors Group
Morgan, Lewis & Bockius LLP
NEO Center for Labor Management Cooperation
Northwestern Mutual Financial Network

Ownership Associates, Inc.
Ownership Thinking LLC
PTCFO, Inc.
Satisfying Solutions
Strategic Investment Counsel Corp.
Ulmer & Berne LLP

Organizational Development
Bricker & Eckler LLP

Hudson Consulting Group
M.B. Duffey & Company / ESOP Advisors Group

NEO Center for Labor Management Cooperation
Ownership Associates, Inc.
PTCFO, Inc.
Satisfying Solutions
Workplace Development, Inc.

Qualified Replacement Properties Investment (QRP)
Capital Advisors Ltd.
Dean Barry Wealth Management
ESOP Services, Inc.
First Bankers Trust Services, Inc.
GreatBanc Trust Company

Johanson Berenson LLP
M.B. Duffey & Company / ESOP Advisors Group
North Star Trust Company
Northwestern Mutual Financial Network
Ownership Advisors, Inc.
Thompson Hine LLP
UBS Financial Services

Repurchase Obligation
Benefit Concepts Systems, Inc.
Brockman, Coats, Gedelian & Co.
Business Appraisal Services, LLC
Capital Advisors Ltd.
Crowe Horwath LLP
ESOP Economics, Inc.
ESOP Services, Inc.
GreatBanc Trust Company
M.B. Duffey & Company / ESOP Advisors Group
McCready and Keene, Inc.
Northwestern Mutual Financial Network
Ownership Advisors, Inc.
The Perry Fisher Company
Principal Financial Group
RSM McGladrey Retirement Resources
Swerdlin & Company
UBS Financial Services
Zabarsky & Associates, LLC

Repurchase Obligation Software
ESOP Economics, Inc.
M.B. Duffey & Company / ESOP Advisors Group
RSM McGladrey Retirement Resources

Stock Options
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Business Appraisal Services, LLC
Carlile, Patchen & Murphy LLP
Dinsmore & Shohl LLP
Enterprise Services, Inc.
Findley Davies, Inc.
Graydon Head & Ritchey LLP
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
M.B. Duffey & Company / ESOP Advisors Group
McDonald Hopkins
Morgan, Lewis & Bockius LLP
Shumaker, Loop & Kendrick, LLP
Squire, Sanders & Dempsey LLP
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC
Vedder, Price, Kaufman & Kamholz, P.C.
Weston Hurd

Sub-S ESOPs
Apple Growth Partners
Benefit Capital Companies, Inc.
Benefit Concepts Systems, Inc.
Bober, Markey, Fedorovich & Company

Boylan, Brown, Code, Vigdor & Wilson, LLP

Bricker & Eckler LLP

Brockman, Coats, Gedelian & Co.

Bruner-Cox LLP
Business Appraisal Services, LLC
Carlile, Patchen & Murphy LLP
ComStock Advisors, Inc.

Crowe Horwath LLP
Dinsmore & Shohl LLP
EBSC
EdgePoint Capital Advisors
Enterprise Services, Inc.
ESOP Services, Inc.
Fiduciary Trust Services, Inc.

Findley Davies, Inc.
First Bankers Trust Services, Inc.
Graydon Head & Ritchey LLP
GreatBanc Trust Company

Houlihan, Lokey, Howard & Zukin Investment Banking Services
Johanson Berenson LLP

Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Law Offices of Deborah Groban Olson
Management Planning, Inc.

Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group

McCready and Keene, Inc.
McDonald Hopkins
Menke & Associates, Inc.
Morgan, Lewis & Bockius LLP
The Perry Fisher Company
RSM McGladrey Retirement Resources
SES Advisors
Squire, Sanders & Dempsey LLP
Strategic Investment Counsel Corp.
Thompson Hine LLP
Ulmer & Berne LLP
Van Olson Law Firm, LLC

Vedder, Price, Kaufman & Kamholz, P.C.
Waldheger Coyne LPA
Weston Hurd
Zabarsky & Associates, LLC

Succession Planning
Alliance Holdings, Inc.
Apple Growth Partners
Barnes Wendling
Bober, Markey, Fedorovich & Company
Boylan, Brown, Code, Vigdor & Wilson, LLP
Bricker & Eckler LLP
Brockman, Coats, Gedelian & Co.
Bruner-Cox LLP
Buckingham, Doolittle & Burroughs, LLP
Capital Advisors Ltd.
Carlile, Patchen & Murphy LLP
Cavitch, Familo, Durkin & Frutkin Co., LPA
ComStock Advisors, Inc.
Crowe Horwath LLP
Dinsmore & Shohl LLP
EdgePoint Capital Advisors
Enterprise Services, Inc.
ESOP Services, Inc.
Fiduciary Trust Services, Inc.
Graydon Head & Ritchey LLP
Highland Consulting Associates
Hudson Consulting Group
Johanson Berenson LLP
Kegler, Brown, Hill & Ritter Co., LPA
Krieg DeVault LLP
Maselan & Jones, P.C.
M.B. Duffey & Company / ESOP Advisors Group
McDonald Hopkins
Morgan, Lewis & Bockius LLP
North Star Trust Company
Northwestern Mutual Financial Network
Ownership Advisors, Inc.
PTCFO, Inc.
Rea Strategic Solutions
RSM McGladrey Retirement Resources
SES Advisors
Squire, Sanders & Dempsey LLP
SS&G Financial Services, Inc.
UBS Financial Services
Ulmer & Berne LLP
Valuation Analysts, LLC
Waldheger Coyne LPA
Weston Hurd

Training
M.B. Duffey & Company / ESOP Advisors Group

NEO Center for Labor Management Cooperation
Ownership Thinking LLC
PTCFO, Inc.
RSM McGladrey Retirement Resources
Satisfying Solutions
Shumaker, Loop & Kendrick, LLP
Workplace Development, Inc.

Trustee
Alerus Financial
Ameriserv Trust and Financial Services
BNC National Bank
Evolve Bank & Trust
Fiduciary Services, Inc.
Fiduciary Trust Services, Inc.
First Bankers Trust Services, Inc.
GreatBanc Trust Company
North Star Trust Company
SS&G Financial Services, Inc.
Strategic Investment Counsel Corp.

Valuation
Apple Growth Partners
Barnes Wendling
Bober, Markey, Fedorovich & Company
Brockman, Coats, Gedelian & Co.
Business Appraisal Services, LLC
Business Valuations, Inc.
ComStock Advisors, Inc.
EdgePoint Capital Advisors
Enterprise Services, Inc.
Equity Strategies, LLC
GBQ Consulting LLC
GreatBanc Trust Company
Houlihan, Lokey, Howard & Zukin Investment Banking Services
Hudson Consulting Group
Management Planning, Inc.
Menke & Associates, Inc.
Rea Strategic Solutions
Stout Risius Ross
Valuation Analysts, LLC