Jeffrey M. Reisner Attorney Irell & Manella, LLP 840 Newport Center Drive, Suite 400 Newport Beach, CA 92660 Phone: 949-760-5242 Fax: 949-760-5200 Email: jreisner@Irell.com

Member: Business & Finance Group Professional Service: Attorney

BUSINESS BIO: Jeffrey M. Reisner is a partner and head of the creditors' rights and insolvency practice group at Irell & Manella LLP. He specializes in representing companies and high net-worth individuals in connection with the reorganization of their financial affairs, and as creditors of others in financial distress. Mr. Reisner also represents creditors’ committees, acquirers of assets, investors and creditors in bankruptcy cases and out of court restructurings throughout the United States. Mr. Reisner's insolvency-related practice includes negotiation and implementation of bankruptcy plans of reorganization on behalf of debtors, creditors, and creditors’ committees. In addition, he has assisted many clients with successful workouts of their financial affairs and collection of debts outside of the formal bankruptcy process. Mr. Reisner’s work with financially distressed companies and individuals has spanned many industries, including hospitality, convalescent and health care, technology, building supply, sporting goods, textiles, distribution, manufacturing, mortgages, payroll, aerospace, medical testing and devices and real estate. Mr. Reisner’s practice also includes the acquisition of assets from, and realization of investment goals in connection with, troubled companies in these and other industries. PERSONAL BIO: Education New York University J.D./M.B.A, 1989 Cornell University B.S., Industrial and Labor Relations, 1985