Director SUMMARY PROFESSIONAL EXPERIENCE

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1 Mary S. Lyman Director Mary S. Lyman Director Gnarus Advisors LLC 1940 Duke Street, Suite 200 Alexandria, VA Tel Fax SUMMARY Ms. Lyman provides clients with research, analysis, and reports on complex legal and legislative matters. She has provided clients with research reports, and has assisted in drafting briefs, claims procedures, and medical criteria for mass tort settlements, as well as affidavits, reports, and testimony for expert witnesses. Ms. Lyman has also provided clients with analysis of state and federal legislation and regulations, as well as legislative drafting, Congressional testimony, fact sheets, and other advocacy material. Education and Professional JD, Harvard Law School BA, Dickinson College, Political Science and French, summa cum laude Previous Employment Navigant Consulting, Inc. Chambers Associates, Inc. Staff of Congressman James M. Shannon (D-Mass.) Professional and Civic Affiliations American Bar Association Tax Coalition Board of Directors, Institute for Higher Education Policy, Alexandria, Virginia, Board of Zoning Appeals , Chair Alexandria, Virginia, Planning Commission, PROFESSIONAL EXPERIENCE Ms. Lyman has worked extensively in the area of mass tort litigation, particularly asbestos, where she has provided defendants, financial institutions, and other clients with research, historical analysis and litigation support; managed claims estimation projects; and analyzed and drafted legislative language for both federal and state asbestos reform legislation. Ms. Lyman has authored or co authored several articles on asbestos litigation and legislative reform. She has also managed and provided legal analysis for projects related to welding rods, pharmaceutical mass torts and other product liability litigation. As former staff to a House Ways and Means Committee member, Ms. Lyman has also provided services to clients relating to tax policy issues. She has worked on issues including the tax treatment of limited partnerships; exempt organizations; infrastructure financing, including tax exempt bonds and capital cost recovery; and housing and real estate issues. Ms. Lyman currently serves as Executive Director of the National Association of Publicly Traded Partnerships (NAPTP), a trade association for which Navigant Consulting provides management services, and is a recognized expert on the taxation of publicly traded master limited partnerships. Her work for NAPTP includes general management of the association as well as coordination of legislative and regulatory advocacy, maintenance of a website, and public affairs activities including a major annual investor conference. Before joining Gnarus Advisors, Ms. Lyman was an Associate

2 Mary S. Lyman, Page 2 Director at Navigant Consulting and prior to that Chambers Associates, which was acquired by Navigant in She began her career on the staff of Congressman James M. Shannon, where for three years she was responsible for Congressman Shannon s Ways and Means Committee work as well as legal and judicial issues, civil rights, energy, the environment, education, and housing. PUBLICATIONS Asbestos Litigation, chapter seven of Product Liability (Robin Cantor ed., American Bar Association 2011) (co author with Robin Cantor and Richard Reiss). MLPs: The Latest Trends, Trusts & Estates Wealth Management Resource Guide, December Asbestos Claims and Litigation, chapter in forthcoming book on product liability to be published by American Bar Association (coauthor with Robin Cantor and Richard Reiss). Asbestos Litigation: a Reckoning, Risk and Insurance, September 15, 2010 (co author with Bradley Drew). Asbestos Claims and Litigation, The John Liner Review, Summer 2009 (co author with Robin Cantor and Richard Reiss). Benchmarking for Asbestos Liabilities, Runoff and Restructuring, Summer 2009 (co author with Jessica B. Horewitz). Recent State Tort Reforms and Legal Decisions: Better News for Asbestos Defendants? The John Liner Review, February 2007 (coauthor with Robin Cantor). Is the End in Sight? Global Reinsurance, September 2006 (co author with Robin Cantor and Michael Cook). The Fair Act: Will 2005 Be the Year? For the Defense, March Asbestos Reform: Down to the Wire, Global Reinsurance, 2004 (coauthor with Robert Carlstrom and Michael Cook). ʺThe Fairness in Asbestos Reform Act What Will it Do, Where is it Now?ʺ Mealey s Litigation Report: Asbestos, April 7, 2004 (co author

3 Mary S. Lyman, Page 3 with Linda Barber). ʺAsbestos Litigation Reform Still a Viable Option,ʺ Global Reinsurance, March 2004, (co author with Richard Farrell). Asbestos Litigation: A History of Congressional Consideration 1977 to 2000, Mealey s Litigation Report: Asbestos, September 17, Also printed in Mealey s Litigation Report: Tort Reform (September 18, 2003), Mealey s Litigation Report: Asbestos Bankruptcy (October 9, 2003), and Mealey s Litigation Report: Asbestos International (coauthor with Letitia Chambers). The Hatch Bill: Is an End to Asbestos Litigation in Sight? Insurance Receiver, Fall 2003 (co author with Letitia Chambers). Standing Fair on Asbestos, Global Reinsurance, June 2003 (coauthor with Letitia Chambers). Changes in Partnership Tax Law in the Taxpayer Relief Act of 1997, 14 Tax Management Real Estate Journal 31, February Legal and Regulatory Barriers to Private Investment in Sewage Treatment Facilities, with James N. Smith, prepared for the Office of Wastewater Enforcement and Compliance, US Environmental Protection Agency, February Safe Harbors for Publicly Traded Partnerships: IRS Notice 88 75, 4 Tax Management Real Estate Journal 200, August The Case for Retaining the Current Tax Treatment of Publicly Traded (Master) Limited Partnerships, 3 Tax Management Real Estate Journal 139, July An Overview of the Origin and Tax Treatment of Publicly Traded (Master) Limited Partnerships, 13 Tax Management Washington Review 113, June The True Facts About Publicly Traded Limited Partnerships, 35 Tax Notes 699, May 1987 (with Letitia Chambers). Tax Reform à la Reagan, 49 Christianity and Crisis 463, November 1985 (with Letitia Chambers).

4 Mary S. Lyman, Page 4 PRESENTATIONS MLP 101, presentation to the American Association of Individual Investors, Philadelphia Chapter, Valley Forge, Pennsylvania, October 26, Moderates panels on investing in master limited partnerships at the World MoneyShow, Orlando, Florida; the MoneyShow Las Vegas; and the MoneyShow San Francisco, February 2008 present. Panelist, Punitive Damages: Gone but Not Forgotten? (spoke on status of state punitive damages law), ABA Section of Litigation Environmental, Mass Torts, and Product Liability Joint CLE Seminar, Vail, Colorado, January 24, Publicly Traded Partnerships 101, UNCW Institute for Tax and Investment Planning 2008, Wilmington, North Carolina, November 5, Publicly Traded Partnerships 101, presented to the National Association of Royalty Owners conference, Albuquerque, NM, October Asbestos Reform Legislation, presented to the J.P. Morgan High Yield Conference, Miami, Florida, February Changes in Partnership Tax Law in the Taxpayer Relief Act of 1997, presented to Tax Management Advisory Board Meeting, New York, NY, December New Tax Issues for Nonprofits, presented to American Arts Presenters, New York, NY, December Washington Updates to MLP Roundtable: Rio del Mar, Puerto Rico, 1997 Coeur d Alene, Idaho, 1996

5 Mary S. Lyman, Page 5 Las Vegas, Nevada, 1993 Seattle, Washington, 1991 Moderator and/or speaker at National Association of Publicly Traded Partnerships Annual Meeting, annually Safe Harbors for Publicly Traded Partnerships: IRS Notice 88 75, presented to Tax Management Advisory Board Meeting, Toronto, Canada, August 1988.