In 1981, FRED NIGRO, along with partners Michael Karlin and Mickey Segal, founded the CPA firm of Nigro, Karlin & Segal. Fred continues to provide wealth, career and life management services to a clientele comprised of the highest paid and most successful actors, celebrity personalities and executives in the entertainment industry, whose motion pictures, television properties and other related projects generate billions of dollars in gross revenues. He has consistently been named one of the top 25 Power Business Managers by the Hollywood Reporter. PRACTICE FOCUS & SPECIALIZATIONS Fred’s focus is on Business Management and his extensive experience lies in: • Cash flow management and planning • Tax planning and compliance • Royalty review, auditing and tracking • Developing business plans and overseeing implementation • Negotiation of major services EDUCATION & EXPERIENCE Fred graduated from California State University, Northridge in 1974. He then joined the firm of Berlfein & Company, where he became responsible for maintaining all financial aspects for the tours of some of the most popular and top grossing bands of the late 70s and early 80s. Fred is a Certified Public Accountant. ASSOCIATIONS & COMMUNITY INVOLVEMENT Prior to his college graduation, Fred spent four years of military service in the U.S. Navy. During his tour of duty he was highly decorated with the Bronze Star for bravery and the Purple Heart for being wounded in action. Fred completed two terms as a member of the board of the California Special Olympics.

MICHAEL KARLIN, along with Fred Nigro and Mickey Segal, is a founding partner of NKSFB. Michael has responsibility for managing the business and financial affairs of many high net worth and high net income clients comprised of business executives, real estate developers and operators, and entertainment industry screenwriters, actors, musicians, composers, publishers, producers, directors and executives. PRACTICE FOCUS & SPECIALIZATIONS Michael’s focus is on Business Management and his extensive experience lies in: • Structuring business entities • Financial plan review and implementation • Cash flow management and planning • Tax planning and compliance • Contract review and negotiation • Estate Planning EDUCATION & EXPERIENCE Michael attended the University of Southern California where he received an undergraduate Bachelors of Science degree in Accounting in 1976 and a Masters of Taxation degree in 2009. ASSOCIATIONS & COMMUNITY INVOLVEMENT Michael is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He currently serves as a member of the Board of Directors of the Motion Picture and Television Fund and serves on the Board of Advisors of the University of Southern California Leventhal School of Accounting.

MICKEY SEGAL is the Managing Partner of NKSFB and manages its day-to-day operations, building a firm that started in 1981 with three partners and an administrative assistant into one of the largest and most well-known business management firms in the nation. PRACTICE FOCUS & SPECIALIZATIONS Mickey’s focus is on Business Management and his extensive experience lies in: • Financial plan review and implementation • Structuring business entities • Developing business plans and overseeing implementation • Evaluating cash flow and income streams • Evaluating insurance, healthcare, education and retirement needs • Contract review and negotiation • Royalty and compliance disputes • Cash flow management and planning • Tax planning and compliance • Estate Planning • Wealth transfer from generation to generation • Arranging financing and specialty insurance for luxury items • Negotiation of major services EDUCATION & EXPERIENCE Mickey graduated cum laude in accounting from California State Polytechnic University at Pomona. In 1997, he was inducted into its Accounting Hall of Fame and he received the Distinguished Alumni Award from the University’s business school. ASSOCIATIONS & COMMUNITY INVOLVEMENT Mickey is a CPA and member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Mickey currently serves as Mayor of the City of Arcadia and is involved in a host of philanthropic activities, including substantial fundraising efforts for Cal Poly Pomona, his alma mater, and the American Cancer Society, where he is currently serving as Chairman of the Board of Ambassadors for the society’s West Coast Centennial Celebration. Mickey is a past winner of the Variety Business Manager’s Elite Award.

RICHARD FELDSTEIN is responsible for managing the business and financial affairs of high net worth and high net income clients, including screenwriters, actors, musicians, composers, publishers, producers, directors and entertainment executives, serving many of the firm’s East Coast and bi-coastal clients. PRACTICE FOCUS & SPECIALIZATIONS Rich’s focus is on Business Management and his extensive experience lies in: • Cash flow management and planning • Tax planning and compliance • Contract review and negotiation • Estate Planning • Wealth transfer from generation to generation • Arranging financing and specialty insurance for luxury items EDUCATION & EXPERIENCE Rich graduated in 1973 from the University of California, Berkeley with a degree in Business Administration. He subsequently joined the audit department of Price Waterhouse in New York. Rich is a licensed CPA in both California and New York. ASSOCIATIONS & COMMUNITY INVOLVEMENT Rich is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He serves on the Board of Directors of Jewish Big Brothers and Big Sisters of Los Angeles and is a former Board Member of the Center for Early Education, Camp Max Strauss Foundation, and Guaranty Bank of California.

DAVID BOLNO works with internationally known entertainers, musicians, artists and athletes. He also advises record companies, recording studios and high net-worth individuals. Guiding clients in achieving maximum financial return and preserving wealth, David advises on business, personal wealth and tax planning matters in the U.S. and abroad. PRACTICE FOCUS & SPECIALIZATIONS David’s focus is on Business Management and his extensive experience lies in: • Structuring business entities • Evaluating cash flow and income streams • Devising business plans for start-ups, among them record and publishing companies • Performing production and tour accounting • Financial plan review and implementation • Valuing catalogs for sale and estate tax planning • Evaluating insurance, healthcare, education and retirement need • Contract review and negotiation • Royalty and compliance disputes EDUCATION & EXPERIENCE David, while working full time, received his law degree Cum Laude from Temple University and his undergraduate degree from Duke University, where he graduated Magna Cum Laude with Distinction in his major. David played for the Duke Men’s Varsity Lacrosse team, where he was recognized as a member of the Academic All ACC team. ASSOCIATIONS & COMMUNITY INVOLVEMENT He currently serves on The Alumni Council for Duke University.