David Jay Marshall

1.Atlas Benefit Finance, LLC (ABF), non-investment related, 25 Central Park West, 7P, New York, NY 10023. ABF provides administrative services to plan sponsors using total return swaps to hedge P&L volatility related to their non-qualified deferred compensation programs. We are not a party to any agreements Plan Sponsors have with swap counterparties. All work is done under Swap Facilitation Services agreements between ABF and the Plan Sponsor. Title - Principal, start - May 8, 2008, 80 hours/month. 2. JurisPrudent Deferral Solutions LLC, non-investment related, 25 Central Park West, 7P, New York, NY 10023, JPDS offers fee deferral programs to plaintiff's attorneys. We have an opinion of counsel that JPDS products are not securities. Title - CIO, Jan 1, 2015, 16 hours/month. I do not receive compensation on distributions of fees received by my company, Atlas Financial Partners LLC, which has an ownership interest in JurisPrudent Deferral Solutions LLC. I am not involved in JPDS business activities. I am not an employee of JPDS, nor am I a voting member or an officer. 3.Windspirit Advisors LLC, non-investment related, 25 Central Park West, 7P, New York, NY 10023, Shell company Title - Principal, start - May 1, 2016, 0 hours. 4.Atlas Financial Partners LLC, non-investment related, 25 Central Park West, 7P, New York, NY 10023, Receiving swap facilitation management fees for administrative services to swap counterparties, title - Principal, start - Dec 16, 2013, 40 hours/month. May perform various activities for CapAcuity Consulting LLC or CapAcuity LLC which is affiliated by common ownership with CapAcuity Securities Inc. Hours and responsibilities may vary. This individual is a registered investment adviser with CapAcuity LLC.