Crowe Retail Dealership Practice Auto Team America by jnyjhtw


									Crowe® Retail Dealership Practice
Serving more franchised dealerships than any other accounting
and consulting firm in the U.S.

Audit | Tax | Advisory | Risk | Performance         The Unique Alternative to the Big Four ®
As a trusted adviser to the industry,
Crowe Horwath LLP provides retail
dealers with audit, tax, advisory,
risk, and performance services.
Our clients cite our unparalleled dedication to their
success as the number one reason for engaging Crowe.
Our industry expertise, the high quality of our client
service, our relationships with industry stakeholders,
our credibility with creditors, and our use of technology
are all reasons they give for staying with Crowe.
                                                                    Crowe Retail Dealership Practice:
                                                                    Serving more franchised dealerships
                                                                    than any other accounting and
                                                                    consulting firm in the U.S.

                       Trust the adviser hundreds
                       of retail dealers have chosen.
                       Our clients confirm that the following       The Power of Crowe gives our clients
                       key areas differentiate us from our          easy access to talent and services
                       competitors and lead to the delivery         throughout our firm. When you need
                       of exceptional service.                      assistance relative to estate planning,
                                                                    valuations, forensic services, or
                       Industry specialization is the most          evaluating a merger or acquisition, we
                       distinctive aspect of our practice. Our      bring our specialists from those centers
                       clients tell us our team is able to share    of excellence to join our industry
                       best practices and other effective           specialists to verify that you receive the
                       operating procedures gained through          solution that best meets your needs.
                       experience with many other dealer-
                       ship organizations. They appreciate          Leading dealership marketplace
                       that we can put our knowledge and            lenders, vendors, service providers,
                       experience to work immediately with          and stakeholders appreciate having
                       minimal time investment on their part.       access to our channel of high-value
                                                                    organizations. We interact with these and
                       Leadership in tax issues means our           other industry leaders daily and apply
                       tax specialists invest in resolving tax      our knowledge to provide our clients
                       issues related to retail dealerships. They   with recommendations for solutions
                       work directly with the National Auto-        delivered by experts outside of Crowe.
                       mobile Dealers Association (NADA) and
                       even authored the NADA Federal Tax           Our size, reputation, and relationships
                       Guide. Our clients realize the benefits of   have led to a high degree of credibility
                       our knowledge of changes in legislation      in financial markets. We have relation-
                       and tax law on hot industry issues.          ships with virtually all of the financial
                                                                    institutions that service the dealership
                                                                    industry and have an extremely high
                                                                    level of credibility with these institutions.
                                                                    They tell us that they put the highest
                                                                    level of confidence in financial results
                                                                    where Crowe has been involved in
                                                                    delivering assurance services.

                                                                    We are committed to the success
                                                                    of retail dealers. Our investment in
                                                                    developing innovative new solutions
                                                                    is focused on providing our clients
                                                                    with tools to help them succeed.                                                                                            3
                                                                           Crowe Horwath LLP

In today’s environment, having a trusted adviser is more important than ever.
Crowe takes pride in our relationships with our clients, and our goal is to provide
an exceptional customer experience. The benefits you can expect include
overall ease of doing business and a more efficient and timely engagement.

    Our Services
               Audit                                   Tax                                Advisory

Crowe provides insight and industry-   Crowe is a trusted adviser with       Our retail dealer personnel are at your
tailored assurance services.           dealership-specific expertise in      service to support goals to achieve
■ Audits, reviews, and compilations    taking advantage of opportunities     growth, manage capital, structure
                                       and minimizing risk.                  operations, and seek expert analysis.
■ Agreed-upon procedures
■ Forecasts and projections            ■ Tax compliance                      ■ Strategic planning
                                       ■ Tax planning and consulting         ■ Business plan development
                                       ■ State and local tax                 ■ Corporate restructuring services
                                       ■ IRS audit defense                   ■ Dealership performance
                                       ■ Cost-segregation studies              and profitability
                                       ■ Automated LIFO processing           ■ Asset and cash management
                                       ■ Accounting method changes           ■ Acquisition due diligence
                                       ■ Merger and acquisition planning       and strategy

                                       ■ Estate and gift planning            ■ Dealer franchise applications

                                       ■ Captive insurance                   ■ Litigation support

                                       ■ Tax outsourcing                     ■ Capital procurement

                                       ■ Sales and use tax                   ■ Wealth management
                                         compliance audits                   ■ Dealership valuations
                                       ■ Demonstrator compliance             ■ Family business and
                                       ■ Form 8300 cash reporting              succession planning

                                       ■ Like-kind exchanges                 ■ Employee stock ownership plans

                                       ■ Benefit plan consulting             ■ Office consolidation
                                                                             ■ Policy and procedures development
                                                                             ■ Profit improvement and expense
                                                                               control (flexible spending accounts)
                                                                             ■ Performance monitoring and
                                                                               measurement (Crowe
                                                                               Navigator ® solution)

                                                                               Crowe Retail Dealership Practice:
                                                                               Serving more franchised dealerships
                                                                               than any other accounting and
                                                                               consulting firm in the U.S.

                                                                                 Make the Crowe
                                                                                 advantage your
                                                                                 Crowe serves more franchised
                                                                                 dealerships than any other
                                                                                 accounting and consulting firm in the
                                                                                 United States. We serve from coast
                                                                                 to coast and all points in between.
                                                                                 Our size and experience allow us to
                                                                                 draw on a broad range of resources
                                                                                 and solutions to help dealership
               Risk                            Performance                       clients stretch every expense dollar,
                                                                                 protect their assets from fraud,
Crowe offers comprehensive services   The Crowe Navigator suite of Internet-     complete business valuations,
to help you manage risks throughout   based solutions offers you actionable      execute tax mitigation strategies, or
your dealership.                      insight to manage performance,             deliver comprehensive due diligence
■ Internal audit                      monitor risk, and measure progress         for a proposed transaction.
                                      across your dealership group.
■ Crowe Client Assessed Risk
                                                                                 For decades, Crowe’s Retail Dealer
  Diagnostic (Crowe PaceCard)         ■ Finance and insurance (F&I)
                                                                                 professionals have assisted many
■ Control of Operating Procedures       analysis and comparisons
                                                                                 of the industry’s leading dealerships
  and Systems (COPS)                  ■ Key performance indicators
                                                                                 in running a profitable, successful,
■ Fraud investigations and            ■ Expense analysis                         and sustainable business. We listen
  forensic accounting                 ■ Vendor analysis                          to our clients to understand their
■ Federal Trade Commission            ■ Asset and cash management                critical issues and develop high-value
  safeguards compliance               ■ Financial statement analysis (FSA)       solutions like Crowe Navigator, built
■ Information technology              ■ Monthly forecasting                      for users by user industry specialists.
  security audit                                                                 Crowe continues our commitment to
                                      ■ Daily updates
■ Corporate governance/                                                          retail dealers by continually adding
                                      ■ Trend views
  Sarbanes-Oxley Section 404                                                     the new features and capabilities
                                      ■ Drill-down capabilities                  dealers need and want to gain
■ Policies and procedures
                                      ■ Data export to Microsoft® Excel®         insights, simplify management,
                                        and graphs                               and improve performance.
                                      ■ Email alerts
                                      ■ Peer data                                                                                                     5
                                                                                       Crowe Horwath LLP

    Ron Sompels                                                                              813.209.2401 and 818.325.8682
    Partner, Audit and Advisory                                                          Tampa, Fla., and Los Angeles, Calif.

                                  Ron Sompels is the leader of Crowe’s Retail     Mr. Sompels is a CPA and a member of the
                                  Dealer services practice and has more than      American Institute of Certified Public Accoun-
                                  30 years of experience in providing audit,      tants (AICPA) as well as CPA societies of
                                  tax, risk management, financial advisory, and   Florida, Indiana, and Michigan. Mr. Sompels
                                  performance consulting services for retail      has received his certified production and
                                  dealerships. Mr. Sompels has worked with        inventory management designation and holds
                                  large private and public auto dealership        a Bachelor of Business Administration in
                                  groups on many accounting and consulting        accounting from Western Michigan University.
                                  services including inventory management
                                  solutions that span across their enterprise.    Practice Areas:
                                                                                  ■ Audit
                                  Mr. Sompels has conducted courses on            ■ Financial advisory
                                  many subjects including fraud and internal
                                                                                  ■ Due diligence
                                  controls, inventory management, merger and
                                                                                  ■ Fraud prevention and internal controls
                                  acquisitions, and expense reduction. He is
                                  a published author with articles featured in    ■ Inventory optimization
                                  trade magazines, periodicals, and business      ■ Corporate restructuring and
                                  journals on many aspects of dealership            strategic planning
                                  operations and leadership.

    Tony Allison                                                                                               574.236.8630
    Partner, Audit and Advisory                                                                             South Bend, Ind.

                                  Tony Allison has more than 25 years of          A frequent lecturer at industry meetings
                                  experience working exclusively with Crowe       including AICPA automotive conferences
                                  Retail Dealer clients and provides audit,       and Dealer 20 groups, he is a published
                                  risk, and financial advisory services to        writer and co-moderator of Crowe’s
                                  large private dealership groups including       popular mega-group CFO roundtable.
                                  those with diverse ownership such as
                                  international and private equity affiliation.   Mr. Allison is a CPA and a member of the AICPA
                                                                                  and Indiana CPA Society, and a graduate from
                                  As a result of years of consulting with         Ball State University with a Bachelor of Science
                                  clients on internal controls programs           in accounting. Tony has served on various
                                  that minimize their risk and enhance the        community, not-for-profit, and automobile
                                  protection of their assets, Mr. Allison         industry association boards and committees.
                                  championed the development of Crowe
                                  CARD, a self-assessment solution that           Practice Areas:
                                  allows clients to evaluate their internal       ■ Audit
                                  controls in nine key accounting areas.          ■ Financial advisory
                                                                                  ■ Fraud prevention and internal controls
                                                                                  ■ International dealerships

                                                                                       Crowe Retail Dealership Practice:
                                                                                       Serving more franchised dealerships
                                                                                       than any other accounting and
                                                                                       consulting firm in the U.S.

 Jodi Kippe                                                                                                     954.489.4742
 Partner, Audit and Advisory                                                                             Fort Lauderdale, Fla.

                               Jodi Kippe is a partner with Crowe with            Ms. Kippe is a CPA and member of the AICPA,
                               more than 25 years of experience working           Florida Institute of CPAs (FICPA), and
                               exclusively with Crowe’s Retail Dealer clients     Women’s Automotive Association
                               and provides audit, risk, financial advisory,      International (WAAI). She is the recipient
                               and performance profitability services.            of the Florida Institute of CPAs’ Women
                               She manages the relationships for many of          to Watch Experienced Leaders award
                               Crowe’s largest dealership groups and works        and WAAI Spirit of Leadership award,
                               actively on due diligence transactions for         and a co-moderator of Crowe’s popular
                               Crowe mega-group assurance engagements.            mega-group, CFO roundtable. Ms.
                                                                                  Kippe graduated from Central Michigan
                               A sought-after presenter, Ms. Kippe is a           University with a Bachelor of Science in
                               frequent speaker for the National Automobile       business administration in accounting.
                               Dealers Association (NADA) and AICPA
                               automotive conferences, as well as other
                               automotive and state associations. She is
                               a published author, with articles featured
                               in dealer trade publications, periodicals,
                               and business journals, and is frequently
                               quoted as an automotive thought leader.

 Richard Kotzen                                                                               954.489.7430 and 973.422.7190
 Partner, Audit and Advisory                                                        Fort Lauderdale, Fla. and Livingston, N.J.

                               Richard Kotzen is a partner with Crowe who         dealer associations, financial institutions and
                               has devoted nearly 30 years of experience to       lenders, and top OEMs such as Toyota/Lexus,
                               performing consulting, merger and acquisition,     Honda/Acura, and Polaris.
                               litigation support, and assurance services to
                               single-point, mega-dealership groups and           He is a CPA and member of the Florida and
                               publicly traded consolidators. Mr. Kotzen          Pennsylvania CPA societies, the AICPA, and
                               has conducted numerous due diligence               the National Association of Dealer Council.
                               engagements for private dealers and equity         Mr. Kotzen graduated summa cum laude from
                               groups acquiring dealerships ranging from          George Washington University with a Bachelor
                               $5 million to $1 billion in transaction value.     of Arts in accounting.

                               Mr. Kotzen has gained national recognition for     Practice Areas:
                               both his knowledge and experience in working       ■ Assurance
                               with automotive dealerships as a lecturer          ■ Financial advisory
                               and instructor. He has presented on issues         ■ Due diligence
                               affecting the industry for national and regional   ■ Dealership valuations
                                                                                  ■ Litigation support
                                                                                  ■ Fraud investigations                                                                                                             7
                                                                                 Crowe Horwath LLP

    Mark Blosser                                                                                        317.706.2618
    Partner, Performance                                                                            Indianapolis, Ind.

                           Mark Blosser is a partner in the Crowe           on numerous topics such as dealership
                           Performance practice and works extensively       performance management solutions and
                           with dealerships, financial lenders, and other   expense control.
                           industry groups to provide performance and
                           profitability solutions. These solutions use     Mr. Blosser is a CPA, a member of the
                           the latest development platforms and revolve     AICPA and the Indiana CPA Society, and
                           around the keys to effective performance         is a graduate of Purdue University with a
                           management, risk management, and progress        Bachelor of Science in accounting.
                           measurement. As a member of Crowe’s
                                                                            Practice Areas:
                           Value Creation practice, he championed the
                                                                            ■ Performance solutions and
                           development of Crowe Navigator Solution
                                                                              strategies for dealers
                           for Dealers, Crowe Navigator Solution for
                           Lenders, and other management solutions.         ■ Financial institutions providing
                                                                              floor plans to dealers
                           A frequent speaker at industry professional      ■ Crowe Navigator platform
                           associations such as NADA and Dealer 20
                           groups, Mr. Blosser has presented

    Joseph Magyar                                                                                      813.209.2435
    Partner, Tax                                                                                         Tampa, Fla.

                           Joe Magyar is a partner with Crowe               with NADA and state automobile and
                           and works exclusively with automobile            truck associations, providing tax advice
                           dealerships on a broad range of business         on areas affecting retail dealers.
                           planning and tax consulting issues including
                           corporate structuring, LIFO, and dealership      A CPA and a member of the AICPA
                           tax accounting. He has lectured at state         and the Florida Institute of CPAs, Mr.
                           automotive associations and AICPA                Magyar graduated from the University
                           conferences, and is a published author,          of Notre Dame with a Bachelor of
                           with articles featured in trade magazines,       Business Administration in accounting.
                           periodicals, and business journals.
                                                                            Practice Areas:
                           Mr. Magyar co-authored the “NADA                 ■ Federal tax
                           Management Guide: A Dealer Guide to              ■ Captive insurance
                           Federal Tax Issues” and currently serves         ■ Gift and estate planning
                           on the NADA tax panel. He works closely          ■ IRS audit defense
                                                                            ■ Tax optimization strategies

                                                                                Crowe Retail Dealership Practice:
                                                                                Serving more franchised dealerships
                                                                                than any other accounting and
                                                                                consulting firm in the U.S.

 Rebecca Newton                                                                                      630.586.5116
 Partner, Tax                                                                                       Oak Brook, Ill.

                           Rebecca Newton is a partner with Crowe and      A CPA and a member of the AICPA, the
                           is the leader of Crowe’s metro region federal   Illinois CPA Society, and WAAI, Ms. Newton
                           tax practice. Ms. Newton has more than          graduated with a Bachelor of Accounting
                           20 years of experience working exclusively      from the University of Minnesota and a
                           with dealership clients on a broad range        Masters in Taxation from DePaul University.
                           of business planning and tax consulting
                           issues, including entity structuring, LIFO,     Practice Areas:
                           and dealership tax accounting matters.          ■ Federal tax
                                                                           ■ Entity structuring
                           Ms. Newton is a lecturer for various
                                                                           ■ Business planning
                           automotive trade associations, Dealer 20
                                                                           ■ LIFO
                           groups, and state associations, and is a
                           published author for automotive industry        ■ Tax optimization strategies
                           publications and accounting journals.

 Gregory Dougherty                                                                                   813.209.2406
 Partner, Audit and Advisory                                                                           Tampa, Fla.

                           Greg Dougherty is a partner with Crowe with     articles for trade publications on
                           more than 20 years of experience working        dealership accounting and tax issues.
                           exclusively with Crowe’s Retail Dealer
                           practice. Mr. Dougherty provides assurance,     Mr. Dougherty is a CPA and a member
                           tax, financial advisory, business planning,     of the AICPA, the Florida Institute of
                           and performance consulting for midsize          CPAs, and the Indiana CPA Society. He
                           to large private dealership groups and          graduated from Manchester College with
                           has performed several due diligence             a Bachelor of Science in accounting.
                           transactions related to the purchase and
                                                                           Practice Areas:
                           sale of dealerships. He has experience with
                                                                           ■ Assurance
                           domestic and international dealerships,
                           and has worked with Australian                  ■ Financial advisory
                           dealerships on accounting issues.               ■ Risk and internal controls
                                                                           ■ Performance consulting
                           Mr. Dougherty is a lecturer for various
                                                                           ■ International dealerships
                           national and regional automotive trade
                           associations and has authored several                                                                                                     9
                                                                                      Crowe Horwath LLP

     Ed Reinhard                                                                                             614.365.2202
     Partner, Audit and Advisory                                                                           Columbus, Ohio

                               Ed Reinhard is a partner with Crowe               Mr. Reinhard is a CPA and a member of
                               with more than 25 years of experience             the AICPA, The Ohio Society of CPAs,
                               providing audit, tax, financial advisory,         and National Association of Accountants.
                               internal controls, budgeting, profitability       He graduated from Bowling Green State
                               analysis, LIFO inventory consultation, and        University with a Bachelor of Business
                               benefit plans consultation for privately          Administration. Ed has served on various
                               owned retail dealership groups.                   community, not-for-profit, and retail industry
                                                                                 association committees and boards.
                               Mr. Reinhard has presented for various
                               national and regional retail trade associations   Practice Areas:
                               and has authored several articles on              ■ Assurance
                               dealership accounting and tax issues for          ■ Financial advisory
                               trade publications including RV Executive
                                                                                 ■ Fraud prevention and internal controls
                               Today, Ward’s Dealer Business, and the Ohio
                                                                                 ■ Performance consulting
                               Automobile Dealers Association newsletter.
                                                                                 ■ Due diligence

     Denis O’Leary                                                                                           574.239.7868
     Director, Tax                                                                                        South Bend, Ind.

                               Denis O’Leary is a director with Crowe and        A CPA and a member of the AICPA and the
                               works with automobile dealerships through-        Indiana, Massachusetts, and New York state
                               out the country on business and tax issues        societies of CPAs, Mr. O’Leary graduated
                               including acquisitions, reorganizations, entity   with a Bachelor of Business Administra-
                               tax planning, tax accounting, estate planning,    tion in accounting from the University of
                               succession planning, and state tax planning.      Notre Dame and a Masters of Science in
                                                                                 taxation from Long Island University.
                               Mr. O’Leary has more than 30 years of
                               experience and frequently authors articles        Practice Area:
                               on issues affecting the automobile dealership     ■ Tax
                               industry. He also coordinates Crowe’s Dealer-
                               ship Flash e-communications for dealers.

                                                                                     Crowe Retail Dealership Practice:
                                                                                     Serving more franchised dealerships
                                                                                     than any other accounting and
                                                                                     consulting firm in the U.S.

 Kelly Faehr                                                                                                  317.706.2737
 Director, Audit and Advisory                                                                             Indianapolis, Ind.

                            Kelly Faehr is a director with Crowe with           Ms. Faehr currently serves on Crowe’s
                            20 years of experience working exclusively          accounting services committee, is a CPA,
                            with Crowe’s Retail Dealer clients. Ms. Faehr       and is a member of the AICPA and the
                            provides audit, tax, financial advisory, internal   Indiana CPA Society. She graduated
                            controls, and benefit plan consulting for           from Purdue University with a Bachelor
                            midsize to large private dealership groups.         of Science in accounting.

                            Ms. Faehr has provided thought leader-              Practice Areas:
                            ship for internal and external seminars             ■ Assurance
                            relating to various accounting and auditing         ■ Financial advisory
                            topics including presentations at AICPA
                                                                                ■ Internal controls
                            automotive conferences and articles
                                                                                ■ Benefit and 401(k) plans
                            on dealership accounting issues.
                                                                                ■ Fraud prevention and internal controls

 Daphne Maingot                                                                                             954.489.7424
 Director, Audit and Advisory                                                                        Fort Lauderdale, Fla.

                            Daphne Maingot is a director with Crowe             Women Extraordinaire and is an avid
                            with more than 25 years of experience               community volunteer, serving on numerous
                            providing audit, risk, financial advisory,          charitable boards.
                            and performance profitability services. Ms.
                            Maingot works exclusively with Crowe’s Retail       Ms. Maingot graduated from Loyola
                            Dealer clients and manages relationships            University New Orleans with a Bachelor
                            for many of the firm’s largest dealership           of Science in accounting. She is a member
                            clients. She also leads Crowe’s Retail              of the FICPA and the AICPA.
                            Dealer Assurance Steering Committee.
                                                                                Practice Areas:
                            Ms. Maingot is a frequent lecturer, published       ■ Assurance
                            author, and has spoken at AICPA automotive          ■ Financial advisory
                            conferences, as well as other automotive            ■ Fraud prevention and internal controls
                            group functions. She was recognized as              ■ Performance consulting
                            one of Business Leader magazine’s                                                                                                           11
   Crowe Office Locations
   ATLANTA                                                         INDIANAPOLIS                                                   NEW YORK
   950 East Paces Ferry Road N.E., Suite 3315                      3815 River Crossing Pkwy., Suite 300                           488 Madison Avenue, Floor 3
   Atlanta, GA 30326-1388                                          Post Office Box 40977                                          New York, NY 10022-5722
                                                                   Indianapolis, IN 46240-0977
   CHICAGO                                                                                                                        OAK BROOK
   70 West Madison Street, Suite 700                               10 West Market Street, Suite 2000                              One Mid America Plaza, Suite 700
   Chicago, IL 60602-4903                                          Indianapolis, IN 46204-2975                                    Post Office Box 3697
                                                                                                                                  Oak Brook, IL 60522-3697
   CLEVELAND                                                       IRVING
   600 Superior Avenue East, Suite 902                             400 Las Colinas Blvd. East, Suite 200                          ORANGE COUNTY
   Cleveland, OH 44114-2619                                        Irving, TX 75039-6292                                          650 Town Center Drive, Suite 740
                                                                                                                                  Costa Mesa, CA 92626-7192
   COLUMBUS                                                        KNOXVILLE
   10 West Broad Street, Suite 1700                                2095 Lakeside Centre Way, Suite 125                            SACRAMENTO
   Columbus, OH 43215-3454                                         Knoxville, TN 37922-6647                                       400 Capitol Mall, Suite 1200
                                                                                                                                  Sacramento, CA 95814-4434
   DALLAS                                                          LAKELAND
   750 North Saint Paul Street, Suite 850                          331 South Florida Avenue, Suite 400                            SAN FRANCISCO
   Dallas TX 75201-3236                                            Lakeland, FL 33801-4626                                        575 Market Street, Suite 3300
                                                                                                                                  San Francisco, CA 94105-5829
   ELKHART                                                         LEXINGTON
   307 South Main Street, Suite 400                                144 North Broadway                                             SOUTH BEND
   Elkhart, IN 46516-3174                                          Lexington, KY 40507-1229                                       330 East Jefferson Blvd., Post Office Box 7
                                                                                                                                  South Bend, IN 46624-0007
   FORT LAUDERDALE                                                 LIVINGSTON
   401 East Las Olas Boulevard, Suite 1100                         354 Eisenhower Pkwy., Suite 2050                               SPRINGFIELD
   Fort Lauderdale, FL 33301-4230                                  Livingston, NJ 07039-1025                                      3201 West White Oaks Drive, Suite 202
                                                                                                                                  Springfield, IL 62704-6592
   FORT WAYNE                                                      LOS ANGELES
   9910 Dupont Circle Drive East, Suite 230                        15233 Ventura Blvd., Ninth Floor                               TAMPA
   Fort Wayne, IN 46825-1616                                       Sherman Oaks, CA 91403-2250                                    101 East Kennedy Blvd., Suite 1250
                                                                                                                                  Tampa, FL 33602-5197
   GRAND RAPIDS                                                    LOUISVILLE
   55 Campau Avenue, N.W. Suite 300                                9600 Brownsboro Road, Suite 400                                WASHINGTON, D.C.
   Grand Rapids, MI 49503-2642                                     Post Office Box 22649                                          1325 G Street N.W., Suite 500
                                                                   Louisville, KY 40252-0649                                      Washington, D.C. 20005-3136
                                                                   105 Continental Place, Suite 200
                                                                   Post Office Box 1529
                                                                   Brentwood, TN 37024-1529

Contact Information                                               Crowe Horwath LLP, The Unique Alternative®
Contact us and we will demonstrate                                Crowe Horwath LLP is one of the largest public accounting and consulting firms in the
how the Crowe advantage can be a                                  United States. Under its core purpose of “Building Value with Values,®” Crowe assists
big advantage to your organization.                               public and private company clients in reaching their goals through audit, tax, advisory,
                                                                  risk, and performance services. With offices coast to coast and 2,500 personnel,
Vicky Ludema                                                      Crowe is recognized by many organizations as one of the country’s best places to
800.599.2304                                                      work. Crowe serves clients worldwide as an independent member of Crowe Horwath                                     International, one of the largest networks in the world. The network consists of 150
                                                                  independent accounting and management consulting firms with offices in more than
Ron Sompels
                                                                  580 cities around the world.
813.209.2401                                      Learn more about us by visiting where you can view
                                                                  our video and subscribe to Dealership Flash, a regular e-communication on issues
                                                                  affecting retail dealers.

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Crowe Horwath LLP is an independent member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International is a separate and independent legal entity.
Crowe Horwath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Horwath International and specifically
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