Helsom and Associates Wellington Clinton Township, Michigan Ofc: Fax:

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Helsom and Associates 38627 Wellington Clinton Township, Michigan 48036 Ofc: 586-212-1882 Fax: 586-212-1882 E-mail: BILLHELSOM@MSN.COM Qualifications of the Appraiser William L. Helsom American Society of Appraisers Retired Member (ASA) Appraisal Institute Retired Member (SRA) Association of Governmental Appraisers Retired Member (MGA) License State of Michigan Certified General Appraiser Number: 1201001595 General Active in the real estate business since 1970. Has over 30 years in experience appraising all classes of real estate. Has qualified as an expert witness in real estate matters before the Wayne County Circuit and Probate Court, Oakland County Circuit and Probate Courts and Macomb County Circuit and Probate Courts. Has rendered opinion of value in consultation and appraisal of most types of real property for individuals, corporations, attorneys, banks, builders, developers, architects, churches, schools, savings and loan associations, insurance companies, public utilities, courts of law: Municipal, State and Federal agencies since 1972. Single to four family residential, multi-family residential, condominiums, Continued

stores, service stations, auto wash, Light and medium industrial, outdoor advertising, churches, schools, professional and general office buildings, vacant (residential, commercial and industrial) lots, subdivisions, and acreage. Market value appraisals have been prepared for: buyers, sellers, employee transfer, mortgage loans insurance, probate of estates, Federal income tax, partial and whole taking under right of eminent domain for highways, schools, urban renewal programs, parks, and miscellaneous municipal requirements. Has appraised for both respondents and petitioners in eminent domain proceedings. He holds membership in numerous, civic, fraternal, real estate and appraisal organizations; - Served as a National Governor, Detroit Chapter Officer and Past President in 1977 and 1980 of the Association of Government Appraisers; has served as a National Governor, State Director for Michigan And Chapter Officer for the America Society of Appraisers. Served as a Director for the Michigan Association of Realtors and the Macomb County Board of Realtors and was President of the Michigan Multiple Listing Service in 1980. Has Appraised For 1st Union Mortgage Corp GMAC 50 State Real Estate Associates Relocation MGT. Co Advance Mortgage Corp Bank of Boston America Savings Assoc Bank One Anheuser - Bush, Inc. Bankers Mortgage Company Appraisal Management Co. Bloomfield Savings and Loan Bank of the commonwealth Busch Properties Benchmark Mortgage Corp Corinthian Mortgage Corporation Better Homes Relocation Central Mortgage Corporation Birmingham Mortgage Cor Citizens Insurance Boatman's Relocation Colonial Federal Savings Cambridge Mortgage Corp Colonial Central Savings Bank Capital Federal Savings BK Comerica Bank Capital Mortgage Corp Credit Union Mortgage Corp

CBS, Incorporated Christensen Assoc Mgt. Co Chrysler Corporation Chrysler First Citizens Mortgage Corp City Mortgage Corporation CRS Finances CSX Transportation Cuna Corporation Detroit Board of Education Dupont De Nemours & Co., Inc. E.M.S. Mortgage corporation City of Roseville ldwell Banker Relocation Columbia Mortgage Corp Commerce Mortgage Corp Community Mortgage Corp Detroit Bank And Trust Empire of America Empire Relocation Fifth Third Bank Farmers Group Insurance Federal Home Loan Bank Federal National Mtg Assoc Fidelity Security Mortgage Franklin Bank First Macomb Bank First of America First Pennsylvania Bank Flagstar Bank Ford Consumer Finance Co Fort Wayne Mortgage Corp Gehrke Mortgage Corp Home Bldg Finance Corp HUD FHA IBM Corporation Independence One Corp J.T. Barnes Mortgage Corp John Adams Mortgage Corp Key Mortgage Corporation Liberty Mortgage Corp Equitable Mortgage Corporation Equitable Relocation Federal Bureau of Investigation Federal National Mortgage Assoc First Family Mortgage Co. Inc. First Family Mortgage Corp First Federal Savings Bank First National Bank First Security Mortgage Fleet Mortgage Corporation Franklin Savings and Loan Friendly Inc. Guardian Financial Corporation Hammond Mortgage Corporation Home Pool Homequity, Inc. Hudson's Employee's Credit Un Huntington Bank ICM Mortgage Corporation Joint Military Service Credit Un Keystone Relocation Services Liberty State Bank Lincoln - Rowe Mortgage Corp Lutheran Fraternities of America Macomb County Road Comm Manufacturers Financial McDonald's Corporation Merrill Lynch Relocation Mgt. Michigan National Bank

Liberty Mortgage Corp Liberty State Bank Lomas Nd Nettleton Co Macabees Mortgage Corp Macomb County Comm Macomb Cty Prosecutors Madison National Bank Manufacturers Bank Marathon Mortgage Corp Mi. State Employees Credit Un Mid-State Mortgage Corporation National Bank of Detroit NBD Mortgage Corporation Nissan Corp Numerica Financial Service Option One Mortgage Corp People Federal Savings PHH U.S. Mortgage Corporation Manufacturers Financial Mi. Bank / Port Huron Mortgage Corp of America O.C. Federal Credit Union Oak Hills Mortgage Corp Paramount Mortgage Corp PHH Home Equity Prudential Relocation Roadway Services, Inc. State Farm Insurance Tek-NI-Kal Credit Union Towne Mortgage Tracy & Associates, Inc. Trans Equity Traveler's Relocation U.S. Corp of Engineers U.S. Department of Justice U.S. Marshals Service West Shell Relocation Worldwide Relocation Pioneer Bank Prudential Relocation Real Estate One, Inc. Reliance Mortgage Corporation Relocation Services Republic Mortgage Corporation Residential Relocation Service Ross Mortgage Company Ryan Mortgage Corporation Security Bank - St Clair Shores Security Bank and Trust Security Federal Savings St. Clair Financing State Employee s Credit Union Tranex Financial, Inc. U.S. Mutual Corporation Union Mortgage Corporation United Guarantee Universal Mortgage Corporation Western Relocation Academic 1. Berkley High School. Berkley, Michigan (1962) 2. Central Michigan University, Mt. Pleasant, Michigan Bachelor of Science in Business Administration (Finance Major, 1970) Continued

3. Eastern Michigan university, Ypsilanti, Michigan Graduate School of Economics (1971) 4. Numerous Appraisal Courses and Seminars (National Association of Independent Fee Appraisers and Appraisal Institute) Professional Endorsements: 1. 1976 - Awarded the (SA) Senior Appraiser designation of the Association of Governmental Appraiser 2. 1978 Awarded the (CA S) Senior Certified General Appraiser designation of the American Association of Certified Appraisers. 3. Awarded the (CRA) Certified Reviewer designation of the National Association of Review Appraisers 4. 1980 Awarded the (SRA) designation of the Society of Real Estate Appraisers. 5. 1980 Awarded the (SGA) Senior Government Appraiser designation of the Association of Government Appraisers 6. 1983 Awarded the (MGA) Master Government Appraiser designation of the Association of Government Appraisers 7. 1985 Awarded the (ASA) Real Property Urban classification / designation of the American Society of Appraisers (tested and certified to appraise all classes of real estate) 8. 1992 Licensed to appraise all classes of real estate in the State of Michigan. Continued