THE BUSINESS SIDE OF LAW

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NYCLA CLE I NSTITUTE THE BUSINESS SIDE OF LAW Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers Association, 14 Vesey Street, New York, NY scheduled for July 23, 2015 Faculty: Michael Garibaldi, Israeloff, Trattner & Co., PC This course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for a maximum of 2.5 Transitional and Non-Transitional credit hours; 1 Skills; 1.5 Ethics. This program has been approved by the Board of Continuing Legal education of the Supreme Court of New Jersey for 2.5 hours of total NJ Trust and Business Accounting CLE credits. Of these, 0 qualify as hours of credit for ethics/professionalism, and 0 qualify as hours of credit toward certification in civil trial law, criminal law, workers compensation law and/or matrimonial law. ACCREDITED PROVIDER STATUS: NYCLA s CLE Institute is currently certified as an Accredited Provider of continuing legal education in the States of New York and New Jersey.

Information Regarding CLE Credits and Certification The Business Side of Law July 23, 2015 The New Jersey Board on Continuing Legal Education requires all accredited CLE providers to provide documentation that CLE course attendees are, in fact, present during the course. Please review the following NYCLA rules for MCLE credit allocation and certificate distribution. i. You must sign-in to receive your course materials and receive MCLE credit. ii. iii. iv If you are taking the course for New York and New Jersey credit you must sign in on BOTH sign in sheets. In order to receive New Jersey CLE credit, you must sign your certificate at the end of the class, in the presence of a CLE program staff member. You will receive your MCLE certificate as you exit the room at the end of the course. The certificates will bear your name and will be arranged in alphabetical order on the tables directly outside the auditorium. v. If you arrive after the course has begun, you must sign-in and note the time of your arrival on the Sign-In Sheets. Your time will be verified by the Program Assistant. If it is determined that you have received substantial educational value from the program, your CLE credits will be pro-rated and the CLE Certificate will be mailed to you within one week. vi vii Please note: We can only certify MCLE credit for the actual time you are in attendance. If you leave before the end of the course, you must sign-out and enter the time you are leaving on the Sign-In Sheet. The time of departure will be verified by the Program Assistant. In signing this sheet, you are affirming that the time you have noted on the sheet is the accurate time of your departure. If it is determined that you have received substantial educational value from the program, your CLE credits will be pro-rated and the CLE Certificate will be mailed to you within one week. If you leave early and do not sign out, we will assume that you left at the midpoint of the course unless you can provide verification of course completion. If it is determined that you have received substantial educational value from the program, your CLE credits will be pro-rated and the CLE Certificate will be mailed to you within one week.

The Business Side of Law July 23, 2015 Location: New York County Lawyers Association 14 Vesey Street New York, NY 10007 AGENDA 11:15 AM 1:20 PM The Business Side of Law Michael Garibaldi, Israeloff Trattner & Co. PC NJCLE: 2.5 Trust and Business Accounting

Michael J. Garibaldi, CPA/ABV/CFF/CGMA, President and CEO Areas of expertise Accounting and Consulting for Law Firms and other Professional Practices such as Medical, Dental, Engineering and Architecture, and other small to mid sized closely held businesses including manufacturers, technology, wholesale/retail, construction, real estate, artists and galleries Business, Professional Practice and License Valuations Forensic Accounting Litigation Support Including Expert Witness Testimony Court Appointed neutral Expert in New York Supreme, Kings Supreme, Queens Supreme, Nassau Supreme, Suffolk Supreme, and Westchester Supreme Courts Law Firm Practice Management Consulting Accounting and Tax Planning Private Wealth Management Business and Financial Planning Professional affiliations & activities Member of the American Institute of Certified Public Accountants (AICPA) Member of the New York State Society of Certified Public Accountants (NYSSCPA) Past President and member of the Board of Directors of the NYSSCPA Nassau Chapter Candidate member of the American Society of Appraisers (ASA) Member of the Institute of Business Appraisers (IBA) Member of the Association of Certified Fraud Examiners (ACFE) ABV designation with extensive professional experience in business valuation CFF credential with significant experience in the area of financial forensics Experienced speaker and lecturer on law firm practice management, fraud and forensics, business valuation, bankruptcy and tax aspects of divorce & separation Expert witness testimony E-mail: garibaldi@israeloff.com