36 Estate planning, charitable planning, namely, providing information in the field of charitable monetary giving through financial and estate planning; financial planning in the fields of income and gift planning; financial consulting for financial institutions; financial advisory services, namely, advisory services with respect to profit improvement and post-acquisition integration; valuation services, namely, financial valuation of business enterprises, business interests, tangible assets, financial securities and intellectual property; corporate finance services, namely, consultation in the area of merger and acquisitions; leveraged recapitalizations, namely, leveraged buy outs and investments in financially distressed or underperforming companies; Employee stock ownership plans; corporate finance capital raising, namely, venture and working capital financing ; financial restructuring services, namely, out-of court restructuring and in court restructuring; debt settlement negotiation and financial consultation services in the fields of bank waiver amendments, financial valuation, sale of corporate assets under 363 of the bankruptcy code, DIP and exit financing, story mergers and acquisitions and stalking horse, zones of insolvency, financial exchange offers, and fairness opinions, namely, issuing opinions about whether a corporate sales transaction is fair from a financial point of view; board advisory services, namely providing assessments of critical governance procedures and decisions; business brokerage services and related consulting pertaining to business sales, mergers, acquisitions and business valuations, namely, control stock and asset sales, leveraged buyouts, divestitures, recapitalizations, management buyouts and joint ventures; financial valuation services related to financial reporting; financial valuations of tangible and intangible assets, purchase price allocations, business interest and equities, common stocks, derivatives and financial instruments, equity, monetary charitable contributions, partnership interests, legal entities, estates and gifts, , C-Corp to S-Corp, and state and local taxes; business valuation transaction support, namely, assistance with business valuation; financial valuation due diligence; financial modeling, namely preparing mathematical representations of the performance of a financial investment; pricing analysis, namely analysis of pricing methods and decisions; capital adequacy tests, namely, analysis of capital in relationship to assets to determine the strength of a business; proforma earnings impact, namely preparation of hypothetical future earnings to determine impact on a business; financial transaction advisory services in the fields of buy-side finance and accounting due diligence, tax due diligence, operational due diligence, IT due diligence, forecast analysis and support, pre-sale vendor assistance, vendor due-diligence, financial analysis and modeling and general financial consulting services relating to investment activities