Vincent James Dugan

Ernst & Young provides accounting services. Its services include auditing, accounting, tax and transaction services, assurance and advisory business, online transaction advisory and a wide range of financial services. The company was founded by Arthur Young and Alwin C. Ernst in 1881 and is headquartered in Kansas City, MO.

Arthur Andersen LLP used to provide accounting services. It was also into consulting services for clients that operate businesses throughout the United States and around the world. Arthur Andersen was founded in 1913 and was headquartered in Chicago, IL.

Third Avenue Management LLC (TAM) is a registered investment advisor and mutual fund manager headquartered New York City. The firm was founded by Martin J. Whitman in 1986 as EQSF Advisers, Inc. They are a subsidiary of Third Avenue Holdings Delaware LLC, ultimately held by Affiliated Manager's Group, Inc. (NYSE: AMG). TAM provides investment advice to registered investment companies, private funds, offshore funds, individuals, corporations, pension plans, trusts, estates, educational institutions, endowments and foundations.