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Katzke & Morgenbesser LLP

Katzke & Morgenbesser LLP is a boutique law firm specializing in a broad array of executive compensation-related matters. We have extensive experience representing senior corporate executives and other management employees, companies, boards of directors and compensation committees with respect to complex and sensitive employment, severance, retirement, consulting, equity and other incentive compensation arrangements. Such representations are often in connection with public and private business combinations, acquisitions and divestitures for corporations and partnerships. Each of our named partners has more than twenty-five years of experience in executive compensation. As former partners at major New York and international law firms, we are uniquely situated to provide independent, high quality, focused and responsive service without the likelihood of potential conflicts of interest. Our Firm counsels clients primarily with respect to executive compensation-related matters. We routinely provide consulting, drafting and negotiation guidance to individuals, companies, boards of directors and compensation committees on a wide range of topics, including the following areas: - Employment, Severance, Retention and Consulting Agreements - Non-Competition, Non-Solicitation and other Restrictive Covenants - Equity and Cash-based Incentive Compensation - Deferred Compensation Arrangements - Partnership Arrangements - Retirement Arrangements/SERPs - Rabbi Trusts and other Funding/Financing Vehicles - Change in Control Programs and Arrangements - Code Section Section 409A Reviews - Advisory Services to Boards of Directors and Compensation Committees

4Liberty, Inc.

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RUPES USA, Inc.

Founded in 1947 in Milan, Italy RUPES has been an producer of innovative specialty tools for over 70 years. RUPES USA is the North American arm of the Italian based tool manufacturer located in Louisville, Colorado. This location operates as the headquarters for all North American based activities including management, sales, customer support, repair, and manufacturing. In addition to the administrative and business functions of the US headquarters the Colorado location also houses a state of the art training and education facility known as the BigFoot Academy where technicians from a variety of industries can come for industry leading training in a number of disciplines centered on sanding and polishing operations. Visitors to our facility are welcome by appointment only, but we encourage you to contact our US offices via email at info@rupesusa.com to schedule a visit or on-site tour of our new home.

AAA-Integration

AAA-Integration is an engineering service company, that emphasis on (Building Quality into Engineering Design). The evolution in engineering-design software during the past decade has permanently changed the engineering design concept. Three-dimensional computer-aided design, manufacturing and engineering (CAD/CAM/CAE) software programs are close to fulfilling their promise to deliver fully integrated design and manufacturing. CAD design software saves time and money in product development by reducing or eliminating the need for physical mock-ups, allowing for early detection of interference between components and enabling quick design iterations that result in product optimization. To further this integration, design engineering is taking new quality assurance concept. Attention to quality in the process-level used to produce engineering designs--in other words, attention to the data produced by digital modeling activities--is proving to be equally fruitful. Practitioners of design quality assurance and control are reaping great benefits by pushing quality awareness earlier into the engineering process.