Association of Insolvency & AIRA Restructuring Advisors Breakfast Program

National Conference Chicaof Bankgruptcy Juodges OctobNCBJNerC 8B -J 11, 2014 TaBle of ConTenTs Page

Stephen B. Darr ...... 1 Guy Davis ...... 2 James F. Feltman ...... 3 James Patton, Jr...... 4 Association of Insolvency & Chicago 2014 Restructuring Advisors National Conference AIRA Friday, October 10 o| f BEaansktru Tpotcwy Jeudr,g eCs olumbus IJ | 7:30 am – 8:45 am aIRa BReakfasT PRogRam – “WhaT InPuT Can I have?”

NCBJNCBJ sTePhen B. DaRR moDeRaToR

Mr. Darr has over 30 years of experience providing financial consulting services to business organizations experiencing significant financial and operating difficulties. He has served debtors-in-possession, secured creditors, committees of unsecured creditors and bondholders and other parties-in-interest; served as interim management in a variety of industries both in and out of the Bankruptcy system; and has served in a number of fiduciary roles (Chapter 11 trustee, Chapter 7 panel trustee, Assignee for the Benefit of Creditors and Interim Management) or has advised parties serving in those capacities. His industry experience includes healthcare, energy, telecommunications, manufacturing, wholesale and distribution, and professional services.

Mr. Darr’s experience also includes providing litigation support and expert testimony in bankruptcy and non-bankruptcy matters involving a wide variety of issues.

Mr. Darr’s professional qualifications include licensing as a Certified Public Accountant, Series 7 registration (Registered Securities Representative) and Series 24 (General Securities Principal), Certification on Financial Forensics and Certification in Distressed Business Valuation. He is also a Certified Insolvency and Reorganization Advisor.

Mesirow Financial Consulting, LLC , MA

1 Association of Insolvency & Chicago 2014 Restructuring Advisors National Conference AIRA Friday, October 10 o| f BEaansktru Tpotcwy Jeudr,g eCs olumbus IJ | 7:30 am – 8:45 am aIRa BReakfasT PRogRam – “WhaT InPuT Can I have?”

NCBJNCBJ guy DavIs PanelIsT

Mr. Davis is a Managing Director with Protiviti Inc. and manages the firm’s Richmond, Virginia office. He has nearly 26 years of accounting, finance and consulting experience in the areas of corporate restructuring, commercial litigation, financial investigations, and valuation.

Mr. Davis has performed a variety of financial advisory and fiduciary services to bankrupt or distressed entities, their lenders and unsecured creditors including: operations management, asset liquidation, debt restructuring, asset recovery, fraud investigation, solvency analyses, and business valuation. In litigation matters, Mr. Davis has also prepared research and analysis to determine compensatory and punitive damages in disputes involving patent infringement and reasonable royalty, breach of contract, employment contracts, negligence, franchise termination, fraudulent conveyance, and marital dissolution. Mr. Davis is a certified public accountant (CPA), a certified insolvency and restructuring advisor (CIRA) and holds a certification in distressed business valuation (CDBV). He earned his Masters Degree in Business Administration from Loyola College in Maryland and his Bachelors of Science in Business Administration from University of Richmond with a concentration in Finance. In 2007, Mr. Davis was inducted as a fellow into the American College of Bankruptcy.

Protiviti, Inc. Richmond, VA

2 Association of Insolvency & Chicago 2014 Restructuring Advisors National Conference AIRA Friday, October 10 o| f BEaansktru Tpotcwy Jeudr,g eCs olumbus IJ | 7:30 am – 8:45 am aIRa BReakfasT PRogRam – “WhaT InPuT Can I have?”

NCBJNCBJ James s. felTman PanelIsT

Mr. Feltman has over 30 years of experience providing a broad range of litigation, forensic and investigative services. He served as an appointee with a Branch of the Department of Justice for over a decade. Mr. Feltman has also served as both a consulting and testifying expert, led cross-border forensic and investigative engagements, appointed as an advisor by both Federal (U.S. District and U.S. Bankruptcy) and State Courts, served as an arbitrator and mediator and has been appointed as a Monitor by the U.S. Federal Trade Commission (FTC). Mr. Feltman has been established as an expert in determining the underlying fact pattern, establishing liability and determining damages in myriad engagements.

In his capacity as an expert, Mr. Feltman has been engaged to provide both consulting and expert testimony in the areas of money laundering, Ponzi schemes, asset tracing and recovery, accounting and financial statement reporting issues, potential causes of action against certain current and former officers, directors and third parties, securities fraud, misrepresentation, hedging and trading in complex securities schemes and bankruptcy and insolvency issues.

Mr. Feltman is a frequent speaker at industry conferences. In January 2014, Mr. Feltman spoke at the BBA/AIRA Joint Bankruptcy & Restructuring Program on “Valuation Topics in Bankruptcy. ” In October 2013, Mr. Feltman moderated a panel at the American College of Bankruptcy titled “Where are we now and how did we get here?” Also in October, he presented “Red Flags of Audit Breakdowns – Lessons Learned” at the Illinois CPA Fraud Conference. In February 2013, Mr. Feltman presented the Knowledge @ Wharton webinar on Reverse Mergers: A Looming U.S. – China Showdown over Securities Regulation? Additionally, Mr. Feltman was interviewed by Bloomberg, NPR, CNN and CNBC regarding regulatory environment in China and challenges on Chinese companies listed on U.S. markets. He was also interviewed by Compliance Week for an article titled PCAOB Provides Audit Committees with a Roadmap on Inspection Results. Mr. Feltman participated in Bankruptcy Litigation Roundtable for Financier Worldwide in July 2012. In May 2012, Mr. Feltman spoke on Global Economics, Financial Fraud and Lender Liability for the ACFA CLEW. He also spoke in April 2012 at the ABI’s Annual Spring Meeting regarding Commercial Real Estate Trends, Workouts, and Reorganizations. In January 2012, Mr. Feltman was interviewed by Fox News Live for a segment titled Will More Banks Fail in 2012?

Mr. Feltman has over two decades of experience with Big 4 Accounting firms. He was previously a partner at Arthur Andersen LLP and KPMG LLP. Mr. Feltman is a Fellow of the American College of Bankruptcy. Mr. Feltman is also a member of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. He is a Certified Public Accountant in the State of Florida. From 2002-2008, Mr. Feltman was a member of the Board of Directors of the American Bankruptcy Institute. He holds a M.P.S. from Cornell University and a B.A. from the University of Wisconsin, Madison.

Senior Managing Director and National Co-Leader – Litigation and Investigative Services Mesirow Financial Consulting, LLC , NY 3 Association of Insolvency & Chicago 2014 Restructuring Advisors National Conference AIRA Friday, October 10 o| f BEaansktru Tpotcwy Jeudr,g eCs olumbus IJ | 7:30 am – 8:45 am aIRa BReakfasT PRogRam – “WhaT InPuT Can I have?”

NCBJNCBJ James PaTTon, JR. PanelIsT

Mr. Patton is the Chairman of the law firm Young Conaway Stargatt & Taylor, LLP. He also is a Fellow of the American College of Bankruptcy, Chair of the Bankruptcy Subsection of the Commercial Law Section of the Delaware State Bar Association and Chair of the Claims Trading Subcommittee of the Business Bankruptcy Committee of the Business Law Section of the American Bar Association. Mr. Patton specializes in corporate restructurings and mass tort related insolvencies. His restructuring clients have included, among many others, Continental Air Lines, Inc., Columbia Gas Systems, Inc., Florida Coast Paper Company, Alterra Healthcare Corporation, Fuller-Austin Insulation Company, DBSI, Inc., American Home Mortgage Holdings, Inc., Aventine Renewable Energy Holdings, Inc and Special Committees of the Board of Boston Generating and the Board of Dynegy. Mr. Patton also serves from time to time as a court appointed responsible officer in matters pending before the Delaware Chancery Court. In asbestos related mass tort insolvencies, Mr. Patton represents the Future Claimants Representative in The Celotex Corporation, Babcock & Wilcox Company, Owens-Corning, Armstrong World Industries, Inc., Federal- Mogul Global Inc., USG Corporation, Pittsburgh Corning Corporation, Kaiser Group International, Inc., North American Refractories Company, AP Green, Mid-Valley, Inc. (Halliburton), ACandS, Inc. and Porter-Hayden. Mr. Patton also represents the future claimants’ representative for silica claimants in the Mid-Valley (Halliburton), case and the future claimants representative for claimants exposed to TCE in the Met-Coil case.

Mr. Patton is a frequent writer and speaker on bankruptcy related issues and recently has authored the Effects of Bankruptcy on Director & Officer Liability and Directors & Officer Liability Insurance and Dancing with Scylla and Charybdis: the Tough Job of Directors of a Troubled Company ; Delaware Views From the Bankruptcy Bar: Current Issues and Developments in Cross-Border Insolvencies

Young Conaway Stargatt & Taylor, LLP Wilmington, DE

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