Since joining MPI in 2015, Mr. Libucha has assisted in the determination of the value of closely held securities of companies in many industries. In support of the foregoing, he has prepared
documented valuation analyses for presentation to management, directors, and stockholders of client companies, as well as to attorneys, accountants, other fiduciaries, and the Internal Revenue Service. The valuation work and analyses prepared by Mr. Libucha have been used for the following purposes:

• Estate and gift tax valuations
• Purchase and sale of minority and/or controlling ownership interests
• Assist in the determination of the fairness, from a financial point of view,
  of tender offers and corporate acquisitions
• M & A advisory work including the purchase and sale of companies
• Effect corporate restructuring
• Create preferred stocks and debt securities
• Purchase price allocations
• Indefinite-lived impairment testing
• Finite-lived impairment testing
• 409A and 123R / Topic 718 cheap stock valuations
• Provide pricing for ESOP related transactions