Tactical Leverage LLC / Thomas J. Tysl / 1701 W. Northwest Hwy Grapevine, Texas 76051

817.404.9011 / Fax 817.224.2924 / ttysl@advocatesforsavings.com

Business Areas we analyze for Savings:

Cost Segregation Studies

Work Comp Premium Audit

Parcel Delivery Audit

R & D Tax Credits

Energy Subsidies

Credit Card interchange Fees

Waste Cost Management

Property Tax Review

Federal Hiring Incentives

Vendor Compliance

Where Expenses are Reduced and

Overpayments are Recovered

Partner with our team of Financial Experts

and we’ll strategize how to improve your bottom line.

Our revolutionary new system for cutting your

company expenditures and increasing profitability is key

to a company’s survival in these volatile times.

Take advantage of Advocates For Savings’

Risk-Free financial services and expense reduction programs.

Determine your qualification for Federal & State Stimulus & Subsidy Packages.

Get a free expert analysis and determine how much you have been overpaying on

Worker’s Compensation Insurance, Taxes, and Processing Fees.

Healthy, profitable organizations can benefit from the

experience and expertise we offer, another set of eyes

focused on the fringes of your core business,

adding to your bottom line.

If Advocates recovers your lost revenues,

we receive a percentage of the recovered monies.

It’s that simple-but it doesn’t end there.

We’ll show you how to take advantage of sophisticated cost-cutting

programs; capital expansion and

improvement opportunities that will

keep your balance sheet looking healthy.

Worker Compensation rate monitoring

Separating personal from real property

Capturing stimulus dollars

R&D, Human Resources, & Energy

Reduced Credit Card Interchange Fees

Property Tax, Freight & Waste cost monitoring

Working with Advocates is like expanding your

operations staff without the added expense.

Advocates does all the grunt work and the pencil

pushing; we’ll investigate, analyze, search for the best deals, and

negotiate the refund of all your overpayments. It’s all RISK-FREE to

your company. You only pay a percent if we identify,

confirm your overpayments and recover the monies .

Research and Development Tax Incentives “With the current economy, it is ever more important for businesses to explore every avenue of tax savings, and with more than 7,000 federal and state tax credits and incentives available, failing to pursue them aggressively simply

doesn’t make sense.” —Les Bryson, R & D Magazine, 2/2010

If your company has invested time, money and resources to the advancement and

improvement of your company’s product or processes, then you likely qualify for the Federal R&D Tax Credit Incentive Program. However, many firms are unaware of how or

even what to qualify; thus, the opportunity goes unclaimed. The R&D Tax Credit Opportunity •A hidden and immediate source of cash for many small and mid-size companies; •A significant reduction to current and future year’s federal and state tax liabilities; •Over $5 Billion in federal R&D tax credit benefits are given out annually; •Approximately 80% of the $5 Billion goes to a few of the nation’s largest companies; •Every successful company is potentially eligible for an R&D tax credit of some amount; •Many companies are unaware their day-to-day operations can qualify; •The 20% research tax credit is not a deduction. It’s an actual dollar-for-dollar credit against taxes owed or taxes paid. Plus the taxpayer may be able to expense all such costs in the year incurred. •A business can take the credit for all open tax years – generally the last three, or four years plus the current year; •Additional years may be available if taxpayer is in a net operating loss or alternative minimum tax position; •Tax credits may carry forward 20 years;

Advocates For Savings will provide a free consultation and feasibility report to determine the cash benefit before moving forward. The fee charged upon initiating the

project is dependent upon the size and scope of the project.

Discover Powerful, Underutilized, Tax-Saving Strategies for

Commercial and Investment Real Properties.

What is Cost Segregation? The principle goal of a cost segregation study is to increase cash flow from

constructed buildings, purchased properties and renovations by accelerating depreciation expense deductions.

Through this analysis, the components of a building are reclassified into proper class “lives” according to government legislation, case law, and IRS

revenue rulings/procedures. Substantial tax savings can be achieved by

accelerating depreciation deductions.

Would you rather receive your money back today… or in 39 Years?

Identify all construction related costs that can be depreciated over 5, 7, and 15 years and reclassifying from 39, 31.5 and 27.5 years. Moving reclassified items to Personal Property from Real Property. Reducing Tax Lives results is accelerated depreciation deductions, a reduced tax liability, and increased Cash Flow. IRS approved “look back” study allows for catch-up capturing of reclassified depreciation , generating possible current refunds. Free up money for investment allowing compound growth. Added flexibility when conduction demolition or remodeling in involved. Reduces real estate property taxes Increases Cash Flow for maximum bank financing. Major Lease hold improvements may also be applicable.

Our mission is to provide Merchants with Fair Pricing and Fair Treatment. We are your independent 3rd party consulting arm which is completely unbiased…

and100% focused on keeping your credit card processing expense at a fair and reasonable level.

“Interchange is the biggest credit card fee you have never heard of”…

Most businesses do not have an internal process in place to monitor their monthly credit card processing statements to identify unfair swipe fee charges. And most

owners and CFO’s agree they would (1) not know how or (2) certainly not have the time to effectively communicate with their merchant processor to correct them and

make them fair. Let us help and do for you what we have done for so many other companies.

Imagine having Fortune 500 caliber talent working on your behalf to effect: Continuous auditing of processor statements to ensure compliance with Interchange Rules published by VISA and MasterCard, which change no less than semi-annually Review of merchant ID categories (“MID”) set forth in the Interchange Rules in order to effect lower charge rates on certain Client revenue streams Review of data exchanges between Client’s POS device, gateway, processor front end, processor back end, acquiring/issuing bank network and card associations in order to reduce various costs Operational changes which may require directing employees toward “best practices” Processor rate negotiations If you are processing more than 1 million dollars in credit cards each year, ask us to conduct a Merchant Business Assessment for you. There is no obligation on your part to find out if you are being treated FAIRLY by your current processor.

If you have over $10,000 in monthly Credit Card business, we can help. We work for a portion of the savings and if we can’t save you money on your

processing fees… we charge you nothing!

Workers’ Compensation Premium Audit

Are you relying on your insurance company’s annual audit to protect you from over paying for workman’s compensation premiums? Think again!

Their job is to determine the actual payrolls for the past policy year. The auditor is there to adjust your company’s estimated payroll to the actual payroll figures. The auditor is not there to locate overcharges. You need the perspective of an unbiased, independent review. Our industry expert’s experience indicates that 75% of all employers have overpaid or are currently overpaying on their Workers’ Compensation premium cost. With over seven hundred (700) different business classifications, there may be opportunity for a lower rated classification for your employees or operations. Rarely are classification codes challenged which allows for a significant opportunity for recovery. In addition, many of our workers’ compensation refund recoveries are a result of incorrectly calculated experience ratings which are rarely verified by the agent or workers’ compensation insurance carrier. In many cases, discounts promised in proposals are not applied on the final audit billing statements. We know where and how to obtain proprietary workers’ compensation premium information and cost saving rating plans which are not ordinarily disclosed to policyholders by the workers’ compensation insurance carriers. Last but not least, there is an inherent conflict between the agent or broker’s role to reduce premium costs and the commissions earned on workers ‘ compensation policies.

OUR FEES ARE BASED SOLELY ON OUR PERFORMANCE AS A PERCENTAGE OF YOUR RECOVERED OVERCHAGES OR SAVINGS.

Are you aware that there are incentives in the Federal Stimulus Bill to

reward company’s that hires or replaces more than 20 employees a year?

We will find these hidden benefits you’re currently missing.

AFS is partnering with companies to create reliable cost management solutions for your entire range of parcel expenditures. Best of all, our billing for our core service, the Parcel Recovery Audit, is contingency based. We bill

you only, a percentage of the refunds recovered. Effectively, we pay you to do business with us. The Reporting and Optimization services described below

are FREE value added services.

Our parcel solutions include: Parcel Recovery Audit secures refunds/credits that are due on your small parcel accounts for late deliveries and overcharges. We perform an ongoing, recovery audit of your carriers.’ invoices and systematically secure your refunds. Our audit can encompass all your inbound and outbound shipments, domestic or international, as well as, numerous account numbers. Our systematic software program will ensure not only the late deliveries are being credited 100% to your accounts, but that all accessorial charges are valid, and your negotiated discount rates are being honored. All credits flow directly to your account(s); we do not stand between you and the carrier. We bill you for a percentage of the refunds long after you have received the refunds from your carrier. If we don't recover refunds, the audit is free. Reporting Services we have a wide range of reporting tools that you will find helpful for your finance and transportation departments. Advocates will create customized general ledger functions that will streamline your invoicing and billing systems. If you have unique reporting needs such as coding transactions or invoices back to certain divisions, cost centers or clients, we can create automated reference coding and send these reports directly to your desktop(s). Our goal is to create solutions to any challenges you may face with your data and invoicing. These FREE reporting tools will generate soft dollar savings allowing your personnel to focus on your core business. Parcel Optimization and Analytics Advocates has leveraged both our parcel expertise and innovative technology to analyze your shipping charges as they appear on your invoice. We identify valid but unnecessary charges within your shipping practices and recommend alternatives to ensure your internal processes incorporate best practices to maximize your return on assets. The savings realized through this FREE value added service has generated $1,000,000.’s in savings for our clients. Carrier Negotiation Assistance Our clients have seen significant reduction of transportation costs through assisted negotiations. Advocates will analyze your current pricing to determine whether a viable opportunity exists to gain further cost-savings. If so, we will work with you to develop a negotiation strategy and provide a comparative analysis that will enable you to make the best decision for your company. Our approach is to foster collaborative negotiations, which forces creative, breakthrough solutions resulting in a win-win situation, enhancing carrier relationships, and accounting for both hard and soft costs.

Energy Tax Incentive Section 179D

You may be eligible for a tax deduction of up to $1.80 per square foot for improving the energy efficiency of your existing commercial buildings or designing high efficiency into

new buildings.

The Energy Policy Act of 2005: Includes a tax benefit for investments in energy-efficient commercial building property designed to significantly reduce the:

• Heating and Cooling elements • Interior lighting energy • Building Envelope To be eligible, the energy efficient commercial building property must be placed in service between January 1, 2006 and December 31, 2007. Under Section 179D of the Internal Revenue Code for the proposed or newly installed: lighting upgrades, HVAC, hot water and building envelope, Associates for Savings can perform the certification process and conduct this process in accordance to section 1331 of the Energy Policy Act of 2005, Pub. L. No. 109 58,119 Sta. 594 (2005) enacted Section 179 D of the Internal Revenue Code.

Who can benefit from the energy tax deduction? •The person or organization that pays for construction. This is usually the building owner, but for some HVAC or lighting efficiency projects, it could be the tenant. •Building or renovation must have been put into service after December 31, 2005. •Building must be at least 40,000 sq feet to qualify.

Maximum Credit and Minimum Retention Period Maximum Credit Available • $1,200 for each new Summer Youth* hired; • $2,400 for each new Adult hired; • $4,800 for each new Disabled Veteran hired; and • $9,000 for each new Long Term Family Assistance Recipient hired over a two year period. *The credit is based on 40% of up to $6,000 in qualified wages during the first year of employment. Summer Youth qualify for 40% of the first $3,000 in wages during the required working period of May 1 through September 15. Minimum Employment or Retention Period All new employees must work a minimum of 120 hours and individuals hired as Summer Youth employees must work at least 90 days, between May 1 and September 15, before an employer is eligible to claim the tax credit.

Why use Advocates For Savings? We are one of the only firms offering the ability to conduct live

screening interviews. We offer guidance on how to maximize the credit in areas such

as: •Guiding client to groups where they can hire from target categories •Offer assistance in internal compliance, by putting checks in place to make sure all new hires are being screened. •Can modify our process to best fit the hiring practices of our clients

How does Pro Compliance vendor compliance service work? Our company does not offer a list of qualified vendors. We work with your vendors. All of your existing vendors and new vendors will pay the screening fee, depending on the intensity of the reports and service you wish for Pro Compliance, Inc. to provide. The complete screening process may be instant for some vendors or may take up to three days for more intensive reports. We will let the vendor know up front what your requirements are- for

them to be on your list of approved vendors. They sign an agreement that outlines your code of conduct and

ethical practices. They submit their paperwork to our office. The documents are entered into our secure online database. Your company and your vendors will have 24/7 remote access to the

database to track the status of each vendor account. Our company monitors each vendor consistently throughout the year

to their anniversary date. On their anniversary date, the process begins again.

"More than just a background check”

Alternative Waste Solutions Do you know how much money your business is throwing away? We do.

You could be losing thousands of dollars on your waste disposal bill and not even know it. Advocates For Savings team of professionals have over 20 years of recycling, waste management consulting experience. We have the knowledge and experience to take any business green throughout the country. We are not a waste hauling company, broker, or affiliated with any one vendor. We simply find the savings and recommend the best partners for the job. We are supported with the necessary tools & information to keep current on all waste related issues. We are part of a national network of over 500 affiliates. This network provides the firm endless resources for small companies to multi-state and multi-unit companies. Since 2007 we have helped businesses take control of their waste disposal costs and achieve their green initiatives by adding valuable dollars to their bottom line by focusing on the reduce, reuse and recycle method and the “Zero Waste to Landfill Program” Protecting the environment and planning for sustainability is the goal. Associates For Savings gets it done in a practical, cost effective manner that can be a positive to the environment as well as your businesses bottom line. Our Process Waste Audit: Each company’s waste outsourcing needs are unique. That’s why Advocates For Savings approach begins with a thorough evaluation from cradle to grave of your waste stream, providing us with the information needed to create a solution that’s right for you. Customized Programs: Once our expert staff has completed the cradle to grave analysis, we will create a customized program for you that will include increased recycling, tailored pick-up schedules, and correct-size equipment to determine if there is a more cost-effective way of handling your waste and recycling requirements, we’ll find it. Contract Negotiations: We will contract the best haulers for you along with partners for e-waste, medical waste and recycling to ensure that you are receiving the best price from those vendors and we will handle the entire contract process for you from start to finish. Program Management: Advocates is contracted with your facility to manage all of your waste removal and recycling services with customized consolidated billing to meet your individual accounting needs. Advocates will handle all of your customer services needs directly with the waste and recycling haulers and we continue to manage your cost savings activities. Invoice Auditing: Most property managers/owners lack the time and expertise required to effectively audit these accounts, nor do they realize overcharges exist. Our analysis includes finding loopholes by conducting a thorough review of your property, past invoices and pricing schedule. Whether your property is located in a city with set pricing or an open market, we know what it takes to uncover big savings.

Curious about how much savings our clients actually see? Here is an example of only some of the cost savings we helped our clients achieve. Would you

like to save this kind of money, especially in these difficult economic times? It just takes a phone call to get you started to potentially big savings. You just never know what kind of

hidden savings you could be missing. Food Distribution Center: $25,000 + per year Healthcare Facility: $22,000 + per year Downtown office Bldg: $11,000 + per year Commercial Bldg: $6,000 refund Grocery Store Chain: $25,000 + per year

NO RISK—IF YOU DON’T SAVE MONEY, YOU DON’T PAY ANYTHING

Tactical Leverage LLC / Thomas J. Tysl / 1701 W. Northwest Hwy Grapevine, Texas 76051

817.404.9011 / Fax 817.224.2924 / ttysl@advocatesforsavings.com