WHAT WE DO

1. WHAT WE DO CORE Solutions Property Services (CSPS), a division of Neace Lukens, helps commercial clients increase cash flow, reduce expenses and enhance operating efficiency. CSPS’proven experts uncover money saving opportunities and develop customized, economically sound solutions All services include a free, no obligation advance analysis of benefits. Two Key Service Categories: • Energy • Cost Segregation Randal T. Noah, Neace Lukens, 513-907-7483

2. ENERGY SERVICES Energy Services Why Energy ? The need for this service was identified from what we heard from clients: • Spending on energy is typically one of their top 3 expenses! • CSPSdid extensive due diligence to find and select our energy experts CSPSHelps Businesses Lower Energy Use and Costs! A range of surprisingly realistic and affordable solutions are available Key CSPSEnergy Offerings: • Electricity Supply • Energy Decisions Analysis • Renewable Energy Sources Randal T. Noah, Neace Lukens, 513-907-7483

3. ELECTRICITY SUPPLY Electricity Supply Currently in certain markets,CSPS can supply commercial clients with electricity at extremely attractive rates Meaningful Savings are Available! Process to realize these savings is simple, straightforward and free: • Give CSPS your latest utility bill (all pages received every month) • A free comparative analysis to our option is provided • CSPS guides you through the seamless steps to switch to more affordable electricity Randal T. Noah, Neace Lukens, 513-907-7483

4. ENERGY DECISIONS ANALYSIS Energy Decisions Analysis CSPS’comprehensive energy decisions approach provides businesses the necessary information and advice to improve their energy use and costs CSPS’energy professionals review and analyze energy use providing • Choices to reduce electricity and natural gas bills • Custom solutions to optimize energy consumption This no cost, no obligation analysis and consultation includes: • Rate review and audit • Analysis of electricity and natural gas use and costs • Identification of the most cost effective sources of electricity and/or natural gas • Specific recommendations addressing energy demand To initiate this analysis and consultation, CSPS needs copies of: • The latest utility bill(s) [all pages received every month] • All relevant contracts for electricity and/or natural gas Randal T. Noah, Neace Lukens, 513-907-7483

5. ENERGY DECISIONS ANALYSIS ACTUAL ANALYSIS EXAMPLES National Developer, Owner and Manager of Neighborhood Shopping Centers CSPSdeveloped a comprehensive plan that gave this shopping center operator the means to create a new profit center by supplying electricity to its tenants while also reducing its overall energy spend by significantly lowering its energy costs Regional Multi-Unit Nursing Home Operator In a wide ranging review of all of this operator’s nursing homes, CSPS developed a multi-faceted solution plan which: • Lowered the total company electricity bill by over $122,000 by switching to our electricity supplier • Facilitated the needed replacement of several roofs with solar installations to provide additional cost savings through access to extremely inexpensive renewable energy Randal T. Noah, Neace Lukens, 513-907-7483

6. RENEWABLE ENERGY Renewable Energy With advances in technology and expansion of incentive programs, the commercial use of renewable energy, particularly solar, is rising in the US. CSPSaddresses this increased demand with solutions that not only lower energy costs but are surprisingly affordable. Opportunities in Renewable Energy With proper planning, a new solar installation can be a realistic means to substantially and permanently reduce energy costs with a “green” energy source. How? CSPS’ experts have and can develop solar equipment packages that integrate the appropriate technology and all the available incentive, rebate and financing programs to make it financially viable Currently there are several incentive programs available including a Federal grant that pays 30% of the value of the installation in cash, so long as it begins in 2011. Randal T. Noah, Neace Lukens, 513-907-7483

7. RENEWABLE ENERGY ACTUAL EXAMPLES: SOLAR (5 Year Cost Comparison) Solar Pkg #1Solar Pkg #2 TOTAL PROJECT COST $ 468,750 $ 425,000 Federal Cash Grant (30% of Cost) ($140,625) ($127,500) Depreciation Tax Benefit ($159,375) ($144,500) Energy Savings & Other Credits ($189,745) ($167,400) TOTAL OUT OF POCKET CASH COST ($ 20,995) ($ 14,400) PLUSAdditional Annual Savings after Year 5: $ 5,915/yr 17,300/yr Randal T. Noah, Neace Lukens, 513-907-7483

8. COST SEGREGATION Cost Segregation Studies more accurately classify all of a commercial property’s components which: • Maximizes the tax deductions from accelerated depreciation • Lowers reportable income to reduce current tax liabilities • AND, if done properly provides additional tax deductions when long-term assets are replaced Minimum Requirements to Consider/Do Cost Segregation • Pay Federal Income Taxes • Have a Building (ex land) with a value of $1 million or more Meet these requirements? • Give CSPS your latest tax depreciation schedule • A free benefit analysis detailing the benefits of a study will be prepared Randal T. Noah, Neace Lukens, 513-907-7483

9. BENEFIT ANALYSIS EXAMPLE Hotel ClassificationCurrent Allocation %Allocation w/CSS% 39-Yr Property $10,082,025 100% $7,561,519 75% 15-Yr Property $0 0% $1,008,203 10% 7-Yr Property $0 0% $0 0% 5-Yr Property $0 0% $1,512,304 15% TOTAL $10,082,025 100% $10,082,025 100% PROJECTED BENEFITS & RETURN ON INVESTMENT Holding PeriodDepreciationExpected Cash BenefitNet Present ValueROI Current $932,910 $373,164 $373,192 35 : 1 Next 5 Yrs $1,591,587 $636,635 $599,498 56 : 1 Next 10 Yrs $1,558,472 $623,389 $592,299 55 : 1 Life of Property $0 $0 $492,608 46 : 1 PROFESSIONAL FEES Total Cost: $18,000 NET Cost After Taxes: $10,800 ADDITIONAL WRITE-OFFs:Unlike most studies, a CSPS study is fully detailed, classifying all building components. This provides added benefits as any 39-year component can be written off when replaced. Over a commercial property's depreciable life, up to 30% of 39-year assets are replaced. POTENTIAL ADDITIONAL WRITEOFFS: $2,268,456 Randal T. Noah, Neace Lukens, 513-907-7483

10. BEST APPROACH The Advantages Of CSPS Approach Method: Detailed Engineering-Based Studies, the most stringent method Experience and Expertise, CSPSTeam: • Has completed over 8,000 studies • Helped IRS develop the Audit Guide to Cost Segregation (aka the “rules”) • Includes the only “cost segregation expert” recognized by US tax courts Classify the Entire Building, Which Means : • Maximum accelerated depreciation identified, thus maximum allowable deductions • A sizable added benefit in the ability to writeoff long term assets when retired Outstanding Audit Record & Protection: • In all studies, only one instance of a give back to IRS (less than 2% of claim) • CSPSstands behind its work and will defend with IRS (if needed) Randal T. Noah, Neace Lukens, 513-907-7483

11. ACTUAL RESULTS Global Packaging Manufacturer In assignments byCSPSfor an international light manufacturer were studies of: • An acquired, recently renovated $6.3 million plant which yielded first five year cash benefits of over $600,000 for an ROI of 32:1, and two facilities worth $4.2 million producing cash benefits of $600,000+, an ROI of 23:1 Apartment Complex CSPSconducted a study on a multi-family owner’s recently acquired $4.1 million property, producing first five year cash benefits of nearly $320,000, a 29:1 ROI Medical Office Complex CSPSconducted two studies of the facilities of a major regional physician practice: • In the original assignment on its $9.4 million headquarters property, the CSPS study yielded first five year cash benefits of over $800,000 for an ROI of 41:1, while a follow on study of the facility’s $2.5 million addition produced another $250,000 in cash benefits Data Center and Offices A CSPSstudy for a newly built $16.6 million data center/office combination delivered $835,000 in five year cash benefits and a 42:1 ROI Randal T. Noah, Neace Lukens, 513-907-7483