Accounting and Auditing
Bankruptcy, Insolvency, and Restructuring
Benefits Plan Consulting
Business Consulting Services
Forensic Accounting and Litigation Support
Information Technology Consulting
Tax Services

| Bankruptcy, Insolvency, and Restructuring |
| HKMP’s bankruptcy specialists assist creditors, debtors, attorneys and others in the expeditious resolution of bankruptcy situations. Fully knowledgeable on tax, audit, accounting, and forensics related issues, our team of professionals works with you to develop a Bankrupcty Support Profile. which guides us in developing a range of solutions. The services we offer include: • Investigation of debtor affairs and analysis of the viability of the debtor • Identification of fraudulent conveyances, insider trading and post petition transfers • Electronic data discovery from any computerized system • Expert witness testimony • Tax services, including preparation of fiduciary income tax returns for liquidating trusts, tax planning, and negotiations with tax authorities on behalf of debtor • Accounting services, including audits of 401(k) plans, preparation of periodic or other required financials and preparation of cash flow projections and budgets For more information on our Bankruptcy Support group, contact Tim McCosker at TMcCosker@hkmp.com. |

