Lutz & Company, P.C.

Business consulting services, namely, providing strategic advice and solutions to enhance economic performance and organizational effectiveness; bookkeeping services; tax preparation; tax advisory services and tax regulatory compliance advisory services; employee benefit plan audits; financial audits; valuations, namely, business valuations being business appraisals; client advisory services, namely, outsourced accounting services to provide comprehensive financial and operational support, including software integration, reconciliations, cash flow and payroll analysis, financial reporting, strategic meetings, key performance indicator tracking, business planning, technology management, and investment and personnel analysis; business risk assessment services in the field of business succession, business transition, and business exit strategy; business succession and business exit strategy planning

Estate planning services, namely, providing information, counseling, advice and consultation services in connection with the creation and revision of wills, trusts, annuities and other estate documents and estate and gift planning.

Bookkeeping services; tax preparation; tax advisory services and tax regulatory compliance advisory services; employee benefit plan audits; financial audits; valuations, namely, business valuations being business appraisals; client advisory services, namely, outsourced accounting services to provide comprehensive financial and operational support, including software integration, reconciliations, cash flow and payroll analysis, financial reporting, strategic meetings, key performance indicator tracking, business planning, technology management, and investment and personnel analysis; business risk assessment services in the field of business succession, business transition, and business exit strategy; business succession and business exit strategy planning

Estate planning services, namely, providing information, counseling, advice and consultation services in connection with the creation and revision of wills, trusts, annuities and other estate documents and estate and gift planning.