Amy Boyd, RPA PMB 268 110 S. Mary Avenue, Suite 2 Nipomo, CA 93444 (805) 929-5881 (tel) (909) 954-4124 (fax) amy.boyd@5500tax.com

Amy Boyd has over 22 years public accounting experience, 16 years specializing in employee benefits. She has extensive experience working with complex qualified plans and welfare plans, including issues associated with Voluntary Employee Beneficiary Associations (VEBAs), Group Insurance Arrangements (GIA) and multiple employer plans. Amy has also provided consulting on plan mergers, simplifying welfare benefit plan compliance and conducting mock Internal Revenue Service and Department of Labor audits.

Prior to co-founding 5500 Tax Group, Amy was a Senior Manager with Ernst & Young’s Human Capital Practice. She served as the Practice Leader for the National Employee Benefit Compliance practice, providing tax technical support on complex employee benefit reporting and compliance issues such as 103-12 Investment Entities, Multiple Employee Welfare Benefit Arrangements (MEWAs) and Master Trust filing requirements. In addition to her national responsibilities, Amy served as an employee benefit consultant, providing client services such as governmental reporting and compliance, non-discrimination testing, ERISA and welfare benefit plan analysis, participant loan provisions, and prohibited transactions. She has also worked closely with independent accounting teams regarding proper financial disclosures regarding Synthetic Guaranteed Investment Contracts, fully benefit responsive contracts, 401(h) accounts and Generally Accepted Accounting Principals related to employee benefits.

Amy began her career with Ernst & Young in the tax department where she became experienced with compilation and review of federal and state income tax returns, including consolidated corporations, individuals, trusts and estates, partnerships and S corporations, as well as providing consulting and research of various tax issues.

Amy is a graduate of University of Texas, Arlington, with a Bachelor of Science degree in accounting and holds certified public accountant licenses in California and Texas. She is a member of the American Institute of Certified Public Accounts, American Women’s Society of Certified Public Accountants, and the International Foundation of Employee Benefit Plans. Amy serves on the board of the National Association of Women Business Owners (NAWBO) and received the A.N.I.T.A. Award (Acknowledging NAWBO Individuals That Achieve) in 2008. Amy is also serving a two-year term as President for Soroptimist International of Riverside, an international service organization of professional women. Amy is currently pursuing the designation of Certified Employee Benefit Specialist (CEBS), and has recently the Retirement Plans Associate (RPA) designation within the CEBS program.

Ann Myers, RPA, AIFA® 5500 Tax Group, Inc. 4232 Northern Pike, Suite 101 Monroeville, PA 15146

(412) 856-9900 ext 11 (tel) (412) 856-6800 (fax) ann.myers@5500tax.com

Ann Myers has over 19 years of public accounting experience, 16 years specializing in employees benefits. Ann has extensive experience assisting non-filers and plans with other failures by utilizing the various correction programs offered by the Department of Labor and the Internal Revenue Service. In addition, Ann provides independent audit services to plan sponsors who have investment advisors that have entered into eligible investment advice arrangements as defined by the Pension Protection Act of 2006 (PPA). Ann is located in Pittsburgh, PA.

Prior to co-founding 5500Tax Group, Inc., Ann was a Senior Manager with Ernst & Young’s Tax practice. With Ernst & Young, she exclusively managed and was responsible for the employee benefit practice in 16 cities across New England, the Midwest and the Ohio Valley.

Ann’s career with Ernst & Young was diverse. She began her career as an auditor before changing her focus to tax. While working in the tax area, in addition to becoming well versed in employee benefit issues, she gained extensive knowledge in the individual tax arena and has served many of Pittsburgh’s most distinguished executives and high net worth individuals.

Ann is a graduate of The Pennsylvania State University with a Bachelor of Science degree in Accounting. She is a Certified Public Accountant in the Commonwealth of Pennsylvania. Ann has earned her Retirement Plan Associate (RPA) designation while pursuing the designation of Certified Employee Benefit Specialist (CEBS). In addition, Ann is an Accredited Investment Fiduciary Analyst (AIFA®).

Cathy Perka, RPA 2951 Marina Bay Drive Suite 130-288 League City, TX 77573 (281) 538-8494 (tel) (281) 317-4090 (fax) cathy.perka@5500tax.com

Cathy Perka has over 19 years of public accounting experience, with 11 years specializing in employee benefits. She has extensive experience working with complex Form 5500 filings for qualified and welfare plan filing requirements, including plan mergers, changes in plan sponsors, and worker’s compensation. Her experience also includes Form 5330 excise tax returns for plan prohibited transactions, and assisting plan sponsors with determining employee benefit filing requirements. Cathy is currently located in Houston, TX.

Prior to co-founding 5500 Tax Group, Cathy was a Manager with Ernst & Young’s Tax practice in Houston, Texas, where she exclusively managed the Gulf Coast and Southwest Areas of the country.

Throughout her career, Cathy has gained extensive experience in tax return preparation and review. She has worked researching tax issues and been involved with partnership, S-corporation, individual, trust, and gift tax return compliance. Cathy now specializes in employee benefits tax.

Cathy is a graduate of the University of North Carolina at Wilmington with a Bachelor of Science degree in Accounting. She is a Certified Public Accountant in North Carolina and Texas. Cathy is currently pursuing the designation of Certified Employee Benefit Specialist (CEBS), and has recently received the Retirement Plans Associate (RPA) designation within the CEBS program.

Cynthia Whitacre, RPA 101 Verdae Blvd. Suite 130-004 Greenville, SC 29607-3826 (864) 593-8147 (tel) (678) 264-4025 (fax) cynthia.whitacre@5500tax.com

Cynthia Whitacre has over 21 years public accounting experience, 17 years specializing in employee benefits. She has extensive experience working with complex Form 5500 filings for qualified plans and welfare plans, including issues associated with collectively bargained employees and multi-employer plans. Her experience also extends to Direct Filing Entities, specifically Master Trusts and Common Collective Trusts. Her experience also involves filing Form 5330 excise tax returns for plan prohibited transactions, working with plan sponsors to determine plan filing requirements, including bringing their plans under compliance through the Department of Labor’s Delinquent Filer Voluntary Compliance (DFVC) Program. Cynthia is currently located in Greenville, SC.

Prior to co-founding 5500 Tax Group, Cynthia was a Senior Manager with Ernst & Young’s Tax practice in Greenville, where she exclusively managed the Southeast and Metro New York areas of the country, which consisted of over 400 tax returns including a number of Fortune 500 companies and large union plans.

Cynthia began her career with Ernst & Young in 1988 working in the Tax department researching tax issues and preparing various tax returns, including individual, trusts, corporations and specializing in partnerships. Before transferring to employee benefits, she managed a large portfolio of partnerships for one of the country’s largest apartment management companies.

Cynthia is a graduate of Mars Hill College, with a Bachelor of Arts degree in Religion with a Business minor. She went on to receive a Masters of Professional Accountancy – emphasis in Taxation from Clemson University and is a Certified Public Accountant in South Carolina and North Carolina. She is a member of the American Institute of Certified Public Accountants, South Carolina Association of CPAs and the International Foundation of Employee Benefit Plans. Cynthia is currently pursuing the designation of Certified Employee Benefit Specialist (CEBS), and has received the Retirement Plans Associate (RPA) designation within the CEBS program.