TESTIMONY

Testimony experience of Maria M. Yip, CPA, CFE, CIRA during the last five years:

-Deposition testimony on October 17, 2013 as an expert witness on the issue of Ponzi activity and economic damages in the matter of Burton Wiand, as Receiver for Valhalla Investment Partners, et al. v. Wells Fargo N.A., et al., U.S. District Court for the Middle District of Florida, Tampa Division, Case No: 8:12-cv-00557-JDW-EAJ.

-Trial testimony on August 26, 2013 as an expert witness on the issue of the tracing of funds and conversion of funds in the matter of Intervest National Bank v. The Villas at Lauderhill, LLC, et al.; Intervest National Bank, Plaintiffs in Execution v. IDM Management, Inc., et al., Defendants in Execution, Circuit Court of the 17th Judicial Circuit in and for Broward County, Florida, Case No: 07-33336 CACE (08).

-Deposition testimony on July 23, 2013 as a rebuttal witness on the issue of causation and damages In re: First Foliage, L.C., United States Bankruptcy Court, Southern District of Florida, Miami Division, Case No: 10-27532-BKC-LMI, in the adversary proceeding of Jacqueline Calderin, as Chapter 7 Trustee v. Rural Community Insurance Services, et al., Adversary Proceeding Case No: 10-03591-BKC-LMI.

-Deposition testimony in July and September 2012, and trial testimony on February 7, 2013 as an expert witness on the issue of damages in the matter of MIA Resorts, Inc. v. Homestead-Miami Speedway, et al., Circuit Court of the 11th Judicial Circuit in and for Miami-Dade County, Florida, Case No: 11-4721 CA (24) and 11-4737 CA (24).

-Deposition testimony on January 13, 2013 as an expert witness on the issue of damages in the matter of SunTrust Mortgage, Inc., v. Julio J. Ayala, Susy R. Ayala, et al., Circuit Court of the 11th Judicial Circuit in and for Miami-Dade County, Florida, Case No 09-65976 CA (06).

-Arbitration testimony on September 8, 2012 as an expert witness on the issue of damages in the matter of ADT Security, Inc. vs. Codisa Software Corporation S.A., International Centre for Dispute Resolution, Case No: 50 117 T148 10 05.

-Deposition testimony on August 22, 2012 as an expert witness on the issue of Ponzi activity in the matters of Burton Wiand, as Receiver for Valhalla Investment Partners, L.P, et al. v. Vernon M. Lee, et al.; Burton Wiand, as Receiver for Valhalla Investment Partners, L.P, et al. v. Brian L. Meeker as Trustee for the Brian L. Meeker Trust dtd 12/06/1991; Burton Wiand, as Receiver for Valhalla Investment Partners, L.P, et al. v. Samuel Ross Morgan III, U.S. District Court – Middle District of Florida – Tampa Division, Case Nos: 8:10-cv-210-T-17-MAP, 8:10-cv-166-T-17-MAP, and 8:10-cv-205-T-17-MAP.

-Deposition testimony on August 17, 2012 as an expert witness on the issue of Ponzi activity and on the issue of damages in the matter of Emess Capital, LLC vs. Scott Rothstein and TD Bank, N.A., U.S. District Court – Southern District of Florida, Case No: 10-60882-CIV-Lenard/O’Sullivan.

-Deposition testimony on June 22, 2012 as an expert witness on the issue of Ponzi activity in the matter of Scoop Real Estate, L.P., et. al. v. Holland & Knight LLP, et. al., Circuit Court of the 12th Judicial Circuit in and for Sarasota County, Florida, Case No. 2009-CA-014887-NC.

-Trial testimony on December 8 and 9, 2011 as an expert witness on the issue of damages in the matter of Coquina Investments v. TD Bank. U.S. District Court for the Southern District of Florida, Case No: 10-60786-Civ-Cooke/Bandstra.

-Deposition testimony in May, July, and October 2011 as an expert witness on the issue of damages in the matter of Coquina Investments v. TD Bank. U.S. District Court for the Southern District of Florida, Case No. 10-60786-Civ-Cooke/Bandstra.

-Deposition testimony on October 6, 2011 in the matter of George Reinitz v. Symphony Builders, Inc., Circuit Court for the 17th Judicial Circuit, Case No: 08-60741 (09).

-Trial testimony on February 16, 2011 as an expert witness on the issue of damages in the matter of Dubai World Corporation, and its subsidiaries, Exomos, Nakheel and Palm Marine v. Herve Jaubert, Seahorse Submarines International Incorporated and Does 1-99, U.S. District Court for the Southern District of Florida, Case No: 09-Civ-14314- Martinez/Lynch

-Deposition testimony on December 9, 2010 and December 30, 2010 as an expert witness in the matter of Zublin Chile Ingenieria y Construcciones Ltda, and Zublin Chile Ingenieria y Construcciones Ltda., Sucursal Peru, Circuit Court for the 11th Judicial Circuit, Case No: 06-04474 CA (40).

-Deposition testimony on September 14, 2009 as a fact witness in the matter of State of Florida, Department of Financial Services, as Receiver of Caduceus Self Insurance Fund, Inc., Circuit Court for the 11th Judicial Circuit, Case No: 04-8939 CA (13).

-Trial testimony on February 4, 2009 on the issue of damages and partnership accounting in the matter of Luis Alejo Arrondo v. Alejandra Cossio, Circuit Court for the 11th Judicial Circuit, Case No: 07-31681 CA (40).

-Deposition testimony on January 26, 2009, on the issue of damages in the matter of Ruskin Company v. Greenheck Fan Corporation, U.S. District Court, Southern District of Florida, Case No: 08-60902-Civ-Cohn/Seltzer.