MEDICAL PRACTICE SERVICES Stanley Marks & Company LLP is a leader in providing accounting services to the medical practice field. Today, the Firm pro-actively works with many clients on the never-ending changes and business complexities confronting the medical profession. Often this means facilitating mergers of medical practices, providing guidance on the issues that concern the consolidation of the groups as it relates to the financial, pension, billing and legal issues. Shareholders of closely-held, successful, medical practices are generally quite sophisticated and require an analysis of all issues and aspects that touch both business and personal financial lives. This will include the analysis of tax situations, assisting practices with financial decisions, management and operations, practice trends, cash flow projections, financial negotiations, comparisons to industry averages on their respective specialty, and new health care issue developments. Stanley Marks & Company LLP extends its service to continually monitor medical practices to see how they relate to the national statistics and keep abreast of trends to help these clients stay on the cutting edge. The Firm currently services more than 100 medical practices and over 250 physicians, with a team of accountants specializing in the health and medical fields and its intricacies. This accounts for approximately thirty percent of their accounting practice revenues. AUDIT & ACCOUNTING SERVICES Stanley Marks & Company LLP is highly experienced in providing audit and accounting services. We can help you assemble your information into financial statements that will enable you to evaluate historical and prospective financial performance. We have the flexibility to prepare the simplest "compilation" reports as well as the more complicated audited, consolidated reports. In addition to performing audits for prominent companies in the area, our firm currently audits various not-for-profit organizations. These organizations include municipalities, benefit plans, homeowner associations, and various educational and charitable organizations. We are proud of the fact that we recently achieved the highest rating possible when our peer review examination was completed under the AICPA Quality Review Program. This is a comprehensive examination of an accounting firm's quality assurance program and proficiency in the preparation of financial statements.      FIRE DISTRICT AUDIT SERVICES The New York State Senate and Assembly passed an amendment to the Town Law and the General Municipal Law to require fire districts with annual revenues of $200,000 or more to obtain annual audits of its records and that the audit shall be performed by an independent certified public accountant. The amount of annual revenues will dictate when an audit will be mandatory. Our firm has relevent experience providing agreed upon audit procedures and reports for fire districts.  We can perform pre-audit services to ensure that you will be prepared for the mandatory audits.  When your districts revenues exceed the mandatory audit threshold, we can perform the audit of the district.  Fire companies can now be audited by the State Comptrollers office and we can provide compilation, review or audit services to those organizations as well.  TAX SERVICES The Firm's objective in providing tax services is to provide constructive and creative tax planning advice. We work closely with corporate executives and closely held corporations to minimize their tax obligations. Our tax library is comprehensive and we use our own in-house computer operations to prepare the corporate, partnership and individual tax returns of our clients. When required, we have represented our clients before the Internal Revenue Service and various State taxing authorities. INFORMATION TECHNOLOGY Our Firm has significant experience in assisting clients in analyzing the information technology required to provide business owners with accurate and timely information. Because of the importance in choosing the right hardware and software, we advise our clients to talk to us before making a decision. We will work with computer hardware and software companies to coordinate the selection and installation of new systems. AGRICULTURAL AND HORTICULTURAL INDUSTRIES For the past 50 years, Stanley Marks & Company LLP has had a long and extensive background working with commercial growers to help them to gain an understanding of their business; their cost structure and potential avenues of savings; as well as projecting their future financial results. We have served several large apple growers in upstate New York for three generations. In the mid-1980's, Stanley Marks & Company LLP began providing accounting and consulting services in the horticultural industry. Our Firm services several greenhouse growers and distribution companies and advises them on their accounting and tax needs as well as business acquisitions and sales, estate and succession planning. Stanley Marks & Company LLP is recognized as a leading expert in the horticultural industry and has a team of accountants specializing in the horticultural industry and its intricacies. We are continually working to enhance our services to existing clients and to future clients as we "grow" in the new millennium. MANAGEMENT CONSULTING Our Management Consulting Division provides a broad range of financial restructuring, merger and acquisition, and forensic and litigation advisory services to law firms, banks, corporations, and individuals. In addition we prepare business valuations for corporations, partnerships and sole proprietorships. We pride ourselves on providing flexibility in order to meet our clients' needs in a timely, cost efficient manner. BANKRUPTCY AND WORK-OUT CONSULTING Stanley Marks & Company's approach to Bankruptcy and Work-Out Consulting is unique in the local marketplace in the following ways: · We staff our assignments with small teams of experienced senior professionals who work in a highly focused and responsive manner. · We work closely with our clients to quickly identify and resolve their problems, gathering only the data required to answer the questions essential to our clients' decision making process. · Our professionals have extensive experience representing secured and unsecured creditors, companies, equity holders and third-party purchasers. Our understanding of their particular points of view enables us to design strategies and tactics to arrive at mutually agreeable solutions in a timely manner. Our creative solutions generally span an array of strategic alternatives including rightsizing infrastructure, improved working capital management, sales of non-core assets or business units, and recapitalization. The experience, leadership and responsiveness that Stanley Marks & Company LLP brings to troubled-company situations results in cost-effective, high quality service for our clients. MERGERS AND ACQUISITIONS Our Firm has represented both buyers and sellers of privately held businesses, working with the owners to realize value. Our professionals have over 20 years of experience and bring a focused and direct approach to the transaction, often enabling the transaction to occur in a more timely and efficient manner. We assist owners in conducting due diligence, negotiating the terms of the transaction, securing financing sources, preparing business valuation models and working with counsel to close the transaction expeditiously. BUSINESS VALUATIONS Stanley Marks & Company has an in-house team dedicated to the preparation of business valuations. We have significant experience in preparing valuations for the following types of businesses/situations: · Closely-Held Businesses · Medical Practices · Estate and Gift Tax purposes · Mergers and Acquisitions · Buy & Sell agreements · Matrimonial Issues · Partnership Issues · ESOPS FORENSIC LITIGATION AND ADVISORY SERVICES · Stanley Marks & Company provides forensic litigation advisory services working closely with our clients at all stages of the legal process, from pre-filing through discovery to trial and beyond. Our Firm has proven invaluable to counsel in unraveling complicated transactions, uncovering fraudulent or preferential payments and reconstructing events from incomplete or missing data.