Human Resources: DELOITTE FINANCIAL ADVISORY SERVICES PROMOTES 20 PROFESSIONALS TO PARTNER, PRINCIPAL OR DIRECTOR

NEW YORK, Oct. 27, 2006 – Deloitte Financial Advisory Services LLP (Deloitte
FAS) announces the recent promotion of 20 key individuals within its
Forensic & Dispute Services, Valuation Services, Reorganization Services and
Corporate Finance practices. Three individuals were also promoted in
Deloitte Services LP, which supports Deloitte FAS.

“Each of these leaders has made a significant contribution to the
thoughtful, yet aggressive, expansion of Deloitte Financial Advisory
Services LLP,” said Frank Piantidosi, Chairman and CEO, Deloitte FAS.
“Specializing in fields ranging from forensic investigation to business
valuation, bankruptcy turnaround to corporate finance, these individuals
have spearheaded our efforts to support the needs of our growing client
base.”

Following are the newly-promoted Deloitte FAS and Deloitte Services LP
professionals.

Deloitte FAS, a subsidiary of Deloitte & Touche USA LLP, offers advice to
clients on critical financial and economic events and transactions through
the service lines of Corporate Finance, Forensic & Dispute Services (F&DS),
Reorganization Services and Valuation Services. The Corporate Finance*
service line operates within a separate legal entity under the name Deloitte
& Touche Corporate Finance LLC, which is a subsidiary of Deloitte FAS.

* Partners and principals assigned to Deloitte & Touche Corporate Finance
LLC reside within Deloitte FAS, its parent company.

About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein,
its member firms and their respective subsidiaries and affiliates. As a
Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its
member firms has any liability for each other’s acts or omissions. Each of
the member firms is a separate and independent legal entity operating under
the names “Deloitte”, “Deloitte & Touche”, “Deloitte Touche Tohmatsu” or
other related names. Services are provided by the member firms or their
subsidiaries or affiliates and not by the Deloitte Touche Tohmatsu Verein.

Deloitte & Touche USA LLP is the US member firm of Deloitte Touche Tohmatsu.
In the US, services are provided by the subsidiaries of Deloitte & Touche
USA LLP (Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial
Advisory Services LLP, Deloitte Tax LLP and their subsidiaries), and not by
Deloitte & Touche USA LLP.

Maria Abernethy, of Deloitte Services LP, has been promoted to director and
the national marketing director of Deloitte FAS, with over 19 years of
experience in sales and marketing. Abernethy strategically develops
integrated marketing campaigns that include public relations, direct
marketing, advertising and cross-selling of all Deloitte FAS service lines.
Abernethy holds a B.S.B.A. in marketing from Suffolk University.

Yogesh Bahl has been promoted to partner in the F&DS practice. He
specializes in helping companies manage issues stemming from contractual
arrangements, patent infringement, and supply chain relationships. Bahl has
more than 13 years of investigative and litigation support experience,
including extensive experience with life science and technology companies.
He has assisted in significant monetary recoveries for his clients as a
result of his experience with intellectual property licensing, contract
misinterpretations and fraud. He is a Certified Public Accountant licensed
in New York and California and is a member of the American Institute of
Certified Public Accountants (AICPA), the Licensing Executives Society, the
American College of Forensic Examiners, the New York State Society of
Certified Public Accountants and the Association of University Technology
Managers. He attended New York University’s Stern School of Business, where
he earned his M.B.A. in Finance and Statistics and his B.S. in Accounting
and International Business.

Matt Bialecki has been promoted to partner in the F&DS practice. Bialecki
has more than 12 years’ experience conducting corporate investigations and
performing financial analyses of business disputes in a variety of areas
including general litigation, intellectual property, insurance coverage,
buy/sell disputes, lost profits and alter ego analysis. He has experience in
the insurance, health care, construction, petroleum, finance, automotive,
gaming, manufacturing, telecommunications, aerospace, agriculture, retail
and metals industries. He is a Certified Public Accountant licensed in
Illinois and holds a bachelor's degree in public accounting from Loyola
University of Chicago.

Matthew Birk has been promoted to partner in the F&DS practice. Birk has
more than 13 years of experience in providing extensive services to
businesses and law firms in a wide range of matters. In addition, he has
several years of audit and forensic accounting experience. Birk provides
guidance to attest and Sarbanes 404 engagement teams to assist them in
assessing the risks of fraud and developing procedures to help prevent,
deter and detect fraudulent activity. He is also highly experienced in
Foreign Corrupt Practices Act (FCPA) investigations and corporate compliance
reviews. Birk is a Certified Public Accountant licensed in Missouri and a
Certified Insolvency and Restructuring Advisor. He holds a B.S.B.A. in
Accounting and an M.B.A. from Washington University.

Jeffrey D. Blackwell, of Deloitte Services LP, has been promoted to director
in the Information Technology Services organization. As a member of the
Deloitte US Firms’ CIO Leadership Team, Blackwell focuses on the overall
technology strategy of Deloitte FAS along with deploying and supporting
infrastructure and applications related to service delivery and practice
management. He has experience with web-based technology, application
development and infrastructure design and management. He also has experience
with software package selection and implementation and strategic information
systems planning. He is a Certified Public Accountant licensed in Texas and
a Certified Information Technology Professional granted by the AICPA. He
holds a bachelor’s degree in accounting and information systems from Baylor
University.

Mark Blumkin has been promoted to principal in the F&DS practice. Blumkin
has over 24 years’ experience in the construction industry where he has
focused on construction cost assessment, process improvement, project
management oversight, and dispute resolution for owners of major
construction programs. He has consulted to clients across many industries
and has lectured on various topics in the construction industry, including
financial/management controls, construction cost assessment and technology
in construction. He received a Bachelors Degree in Civil Engineering from
Union College in Schenectady, New York and an M.B.A. from the City
University of New York.

Peter Caputo has been promoted to principal in the Valuation Services
practice. Caputo has more than 11 years’ experience providing a wide range
of valuation and related financial services across various industries. He
performs tax and accounting analyses in connection with purchase price
allocations, sale-leaseback transactions, capital improvement projects, and
Federal and State tax treatment and evaluation. He also performs machinery
and equipment appraisals, building and land improvement valuations and
depreciation studies for financial management planning, facilities reviews,
and tax planning/reporting applications. He is a member of the American
Society of Appraisers and holds a bachelor’s degree in civil engineering
from Villanova University and an M.B.A. in accounting from St. John’s
University.

Rebecca Chasen has been promoted to partner in the F&DS practice. Chasen
has a broad range of experience in audit and financial consulting advice,
corporate investigations, and auditing of public and private companies. She
also has substantial experience in financial consulting matters including
the investigation of securities litigation matters, forensic investigations,
related stock option issues and alleged backdating, and the investigation of
various acts of fraud including financial statement fraud and asset
misappropriation. She is a Certified Public Accountant licensed in
Massachusetts and holds a bachelor’s degree in Accounting from Lehigh
University.

Ellen Clark has been promoted to principal in the Corporate Finance practice
and is a member of the Deloitte & Touche Corporate Finance LLC Manufacturing
Group where she focuses on Automotive OEMs, Suppliers and Service Providers.
Clark has more than 13 years in investment banking and has served as lead
advisor for the sale or acquisition mandates of numerous public and private
companies in industries that include automotive, industrial, specialty
chemical and marketing services. She has completed more than 50
transactions, including public and private debt and equity placements and
merger and acquisition transactions for public and private clients. She
holds a bachelor's degree in economics and management from Albion College.

Frederick E. Curry, III has been promoted to principal in the F&DS practice.
Curry focuses on assisting financial institutions help meet anti-money
laundering (AML) regulatory compliance obligations under the Bank Secrecy
Act, USA Patriot Act, OFAC and their implementing regulations. He has
developed AML compliance programs and control systems, designed protocols
and overseen several transactional analyses (“lookbacks”) to address
suspicious activity and large currency reporting requirements pursuant to
regulatory enforcement actions and conducted independent testing of
compliance programs. Curry speaks internationally on bank regulation and
supervision, money laundering, terrorist financing and risk management. He
holds a B.S. degree in Management from Adelphi University, an M.B.A. degree
from Fordham University and a J.D. from Brooklyn Law School.

Keturah Henderson has been promoted to director in the Valuation Services
practice. She is the Southeast leader of Deloitte FAS’ Lease Advisory
Services group and has been part of this group since 1998. Bay advises both
landlord and corporate users on lease audits, reverse lease audits, lease
administration process and procedures. Previously, Henderson served as
Director of Lease Administration for a regional Southeastern full service
real estate company. She has over 23 years of experience in the lease audit
and lease administration field and has provided services to both corporate
and equity investment clients. Henderson has developed the lease
administration process and procedure for landlords, outsource providers and
corporate users. She has authored a training book for Lease Administration
and has presented the material in seminars to hundreds of participants.

Andrew Isgrig has been promoted to principal in the Corporate Finance
practice. Isgrig is the leader of Deloitte & Touche Corporate Finance LLC’s
General Industrials team where he advises clients on sales, acquisitions,
capital raising and valuation-related matters. He has served clients across
a broad spectrum of industries including industrial and consumer products,
telecom, technology, healthcare and financial services. He has worked
extensively with European owned or based clients with their sale activities
in the U.S. He holds the CFA distinction, an M.B.A from the University of
Michigan and a bachelor’s degree in finance from Indiana University.

Craig Kettler has been promoted to director in the Valuation Services
practice. Kettler focuses on engagements involving merger and acquisition
analysis, international tax restructuring, SFAS 141 and SFAS 142 financial
reporting, and general business consulting including make/buy decisions,
operational due diligence, growth strategy (acquisition, organic, JV), and
development/licensing of intellectual property. His clients cover a wide
range of developmental stages and industries, including technology,
telecommunications, media, government contracting, real estate development,
manufacturing, distribution, retail, electric and gas utilities, financial
services, aerospace/defense, computer software and networks, and federal
government agencies. He also has sell-side investment banking and capital
raising experience. He holds a B.S. degree in mechanical engineering from
Kansas State University and an M.B.A. from The Cox School of Business at
Southern Methodist University.

Dan Knappenberger has been promoted to principal in the Valuation Services
practice. Knappenberger has more than 12 years experience providing
valuations in support of financial statement reporting, tax planning and
strategic matters. He has managed and performed a variety of business
enterprise and intangible asset valuations to both domestic and global
clients in a variety of industries. He has extensive experience in the
valuation of intellectual property including technology, software, research
and development, patents, brands and trade names, as well as customer
relationships. He holds a bachelor’s degree in psychology from the
University of Notre Dame and an M.B.A. from University of San Francisco.

Kenneth Leissler has been promoted to director in the F&DS practice. He
leads the Computer Forensic and Electronic Discovery group in New York,
operating a computer forensic laboratory with more than 20 forensic
technicians. Leissler has 25 years of law enforcement experience and has
extensive training and experience in the areas of computer forensic
investigations and law enforcement, holding numerous certifications relating
to advanced investigative techniques, technology, and crime prevention.
Since 1987, Leissler has been an instructor of computer crime and crime
analysis courses at several universities, colleges and state police
academies nationwide, and is currently instructing courses in advanced
computer crime investigative techniques at Farleigh Dickinson University.
He is an active member of the HTCIA, NYC Electronic Crimes Task Force and
the IACIS. Leissler is a graduate of the Federal Law Enforcement Training
Center (FLETC) SCERS, the National Intelligence Academy, and the University
of Kentucky, National Crime Prevention Institute.

Daniel H. O’Brien has been promoted to director in the Reorganization
Services practice. He has specialized in business recovery and insolvency
for over 20 years, gaining his experience in the United States, Ireland, the
UK, Western and Eastern Europe, and the Far East. He currently specializes
in creditor rights in New York and has served as financial advisor and
accountant to trade and ‘mixed’ unsecured creditor committees in numerous
industries. He has provided a full range of consulting services to creditor
committee, banking and corporate clients in a wide variety of industries and
he has managed or has been senior advisor on consulting assignments for
agencies of the European Commission, British and Russian governments, multi
national corporate clients and international lending agencies. He is an
honors graduate from University College Cork in Ireland and a Fellow of the
Association of Chartered Certified Accountants in the UK.

Corey Martens has been promoted to partner in the F&DS practice. Martens
focuses on corporate investigations, securities litigation and the provision
of consulting services in the areas of forensic accounting, litigation
support and fraud risk management for public and private companies, both
domestically and internationally. He has managed investigations in Canada,
Mexico, Brazil, Venezuela, Chile, Argentina, Taiwan, South Korea, China,
Pakistan, the Netherlands, Cyprus, and the United Arab Emirates, as well as
throughout the United States. Corey joined the Chicago office of Deloitte
FAS in 1999 after practicing as an external auditor in the Milwaukee office
of Deloitte & Touche LLP. He is a Certified Public Accountant licensed in
Illinois and earned his BBA-Accounting degree from the University of
Wisconsin-Whitewater.

Kevin McFarlane has been promoted to principal in the Corporate Finance
practice. McFarlane focuses on advising public and private entities on a
variety of strategic and financing initiatives with particular emphasis on
mergers and acquisitions, divestitures, as well as the raising of equity and
debt capital from the public and private markets. He has served as lead
advisor for companies across a broad spectrum of industries. Kevin graduated
with honors from Harvard College with a bachelor's degree in Government and
received his M.B.A. from Stanford University. He is a registered
representative with the NASD and holds his Series 24 license as a
Supervisory Principal.

Greg Miocic has been promoted to director in the Valuation Services
practice. Miocic focuses on tangible asset valuation and fixed asset
management for manufacturing and processing industries, with emphasis on the
automotive and steel sectors. He also provides analyses of construction and
fixed assets for construction litigation support, project planning and
depreciation optimization through cost segregation services. He has
extensive experience working in the engineering and construction industries,
including four years of construction project field experience. He holds a
B.S. degree in mechanical engineering from Point Park College and an M.B.A.
from Robert Morris College.

Sonya Murphy has been promoted to partner in the National Risk Management
group of Deloitte FAS. Murphy has over 12 years of public accounting
experience serving both public and private companies in various industries.
Murphy has spent the last two years serving as a National Risk Manager for
the F&DS and Reorganization Services groups of Deloitte FAS. Prior to this
role, Murphy spent six years dedicated to providing merger & acquisition
structuring, due diligence and accounting services to several large
strategic buyer and financial buyer clients. She also spent two years at an
internet company as director of international business development focused
on the European and Asian Pacific markets. She is a Certified Public
Accountant licensed in California and holds a bachelor’s degree in
accounting from Golden Gate University and an M.B.A. from the Haas School of
Business, U.C. Berkeley.

Silvia Smyth has been promoted to principal in the F&DS practice. Smyth
focuses on banking and financial institutions, and has served global and
regional financial institutions, as well as leading credit card issuers,
broker dealers and trades and businesses. She specializes in anti-money
laundering initiatives, as well as the implementation of management
techniques that increase governance, compliance, accountability,
transparency and efficiency. With over 14 years experience, Smyth has
completed assignments for strategic private and public consulting clients in
North, Central and South America, the Caribbean, Europe and the Middle East.
Prior to joining Deloitte FAS, Ms. Smyth was with another Big Four
organization. She holds a bachelor’s degree in business information from the
University of Buenos Aires, Argentina and an M.B.A. from The American
University in the United States.

William Steele has been promoted to director in the Valuation Services
practice. Steele has approximately 20 years of experience in business
valuation and in that time has developed a broad range of valuation
experience related to mergers, acquisitions, financial reporting,
reorganization and litigation. He is highly experienced in the health care
industry and holds a B.S. degree in finance from California State University
Long Beach and a master’s degree in business administration from California
Polytechnic Pomona.

MJ Wheble, of Deloitte Services LP, has been promoted to director of the
Partner/Director Acquisition Team for Deloitte & Touche USA LLP. MJ joined
the organization in June 1999 as the National Leader of Campus Recruiting.
Her prior experience includes nearly 20 years as a recruiting and human
resources professional working for large multi-national corporations in
telecommunications, distribution, and systems integration. In her role
current role, MJ is responsible for leading the strategic sourcing, and
admissions for partners, principals, and directors who are directly admitted
to the firm. MJ has an extensive background in experienced and campus
recruiting, HR Management and Development, as an HR generalist, and in
strategic staffing. MJ received her bachelor’s degree from the University
of Maryland.

About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein,
its member firms and their respective subsidiaries and affiliates. As a
Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its
member firms has any liability for each other’s acts or omissions. Each of
the member firms is a separate and independent legal entity operating under
the names “Deloitte”, “Deloitte & Touche”, “Deloitte Touche Tohmatsu” or
other related names. Services are provided by the member firms or their
subsidiaries or affiliates and not by the Deloitte Touche Tohmatsu Verein.

Deloitte & Touche USA LLP is the US member firm of Deloitte Touche Tohmatsu.
In the US, services are provided by the subsidiaries of Deloitte & Touche
USA LLP (Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial
Advisory Services LLP, Deloitte Tax LLP and their subsidiaries), and not by
Deloitte & Touche USA LLP.

PRESS CONTACT:
Rhonda Lipschutz
Senior Account Executive
KCSA Worldwide
212-896-1251
rlipschutz[at]kcsa.com