GMH General Information

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Our clients range from individuals and small businesses to firms, Giarmarco, Mullins & Horton provides personal services Our clients range from individuals and small businesses to firms, Giarmarco, Mullins & Horton provides personal services governmental bodies and Fortune 500 companies. They to clients in a cost effective manner. Our clients receive the governmental bodies and Fortune 500 companies. They to clients in a cost effective manner. Our clients receive the tell us that we successfully combine the positive aspects of best of both worlds. tell us that we successfully combine the positive aspects of best of both worlds. smaller law firms with those of larger firms. Like larger smaller law firms with those of larger firms. Like larger we provide with specialized expertise Giarmarco, & Horton recognizes clients generally Our clients range fromfirms, individuals andattorneys small businesses to firms,in Mullins &Mullins Horton provides personalthat services firms, we provide attorneys with specialized expertise in Giarmarco, Giarmarco, Mullins & Horton recognizes that clients generally nearly every area of the law, many of whom are recognized need representation in more than one area of the law. For governmental bodies and Fortune 500 of companies. They to clients in a cost effective manner. Our than clients nearly every area the law, many of whom are recognized need representation in more onereceive area ofthe the law. For leaders in their practice areas. We also have the resources this reason, we maintain practice groups in nearly every legal tell us that we successfully combine the positive aspects of best of both worlds. leaders in their practice areas. We also have the resources this reason, we maintain practice groups in nearly every legal necessary to assist our clients with comprehensive responses specialty. These include: smaller law firms with necessary those of larger Like larger to assistfirms. our clients with comprehensive responses specialty. These include: and representation to meet their legal needs. Like smaller law and representation to meet their legal smaller law Mullins & Horton recognizes that clients generally firms, we provide attorneys with specialized expertise in needs. LikeGiarmarco,

nearly every area of the law, many of whom are recognized leaders in their practice areas. We also have the resources necessary to assist our clients with comprehensive responses and representation to meet their legal needs. Like smaller law

need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

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We successfully combine the positive aspects of smaller law firms with those of larger firms.

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OurClients Clients Our

We successfully combine the positive aspects of smaller law firms with those of larger firms. We successfully combine the positive aspects of smaller law firms with those of larger firms.

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been among the fastest aw firms in the Midwest. icant growth is, very simply, of client satisfaction.

Our Clients

Giarmarco, Mullins & Horton, P.C. is Giarmarco, Mullins & Horton, P.C. is one of the premier, full-service law firms one of the premier, full-service law firms in the State of Michigan. Since 1983 in the State of Michigan. Since 1983 we have been among the fastest we have been among the fastest growing in the Midwest. o, Mullins & Horton, P.C.law is firms growing law firms in the Midwest. Our significant growth very simply, premier, full-service law firms growth is, Our significant is, very simply, result of client satisfaction. e of Michigan. the Since 1983 the result of client satisfaction.


e positive aspects of smaller law firms with those of larger firms.

Practice Groups

� Banking and Finance

� Government Law

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� Bankruptcy

� Health Care Law

� Business Planning

� Insurance Defense

� Criminal Law

� International Law

� Liquor License

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firms, Giarmarco, Mullins &Benefits Horton provides personal services � Employee to clients in a cost effective manner. Our clients receive the � Employment and Labor Law best of both worlds. � Environmental Law

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� Estate Planning

Giarmarco, Mullins & Horton recognizes that clients generally � Family Law need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

� Litigation

� Mergers and Acquisitions

� Real Estate

� Taxation

In addition to these practice groups, our attorneys have expertise in numerous subspecialties. Notwithstanding the size or complexity of a matter, our clients benefit by using one law firm to address all of their legal needs.


Bankruptcy

smaller law firms with those of larger firms. Like larger firms, we provide attorneys with specialized expertise in nearly every area of the law, many of whom are recognized leaders in their practice areas. We also have the resources necessary to assist our clients with comprehensive responses and representation to meet their legal needs. Like smaller law

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Giarmarco, Mullins & Horton attorneys represent major banks, We handle bankruptcy workouts and lender liability. Our smaller financial institutions, private lenders and investors. legal expertise identifies both the problems and opportunities We work with smaller financial institutions on subordinated presented by business failures. We recognize that speed can debt and convertible debt issues. We also assist our business be crucial in securing the rights of a client. Giarmarco, Our clients range fromclients individuals and financing. small businesses to firms, Giarmarco,Mullins Mullins Horton provides personal services in securing We represent lenders in loan && Horton represents vendors, buyers, lenders and governmental bodies and Fortune and 500loan companies. to clients in a costborrowers. effective manner. Our clients receive the transactions workouts. They We negotiate many different tell us that we successfully the positive aspects of financers. best of both worlds. formscombine of both debt and equity for private

Giarmarco, Mullins & Horton recognizes that clients generally need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

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We successfully combine the positive aspects of smaller law firms with those of larger firms.

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Our Clients

o, Mullins & Horton, P.C. is premier, full-service law firms e of Michigan. Since 1983 been among the fastest aw firms in the Midwest. icant growth is, very simply, of client satisfaction.

Banking and Finance

We explain in laymen’s terms so you understand the services that you are receiving.

Our Practice Groups Defined


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Our attorneys forge an ongoing relationship with clients so we can identify opportunities and potential pitfalls that develop as their businesses grow and change. We establish management structures, firms, Giarmarco, Mullins & Horton services financing packages andprovides executivepersonal compensation to clients in a cost effective manner. Ourinvolving clients receive the plans. We deal with issues employees, landlords and customers, as well as buy-sell best of both worlds. arrangements and succession plans.

Giarmarco, Mullins & Horton recognizes that clients generally need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

Employee Benefits

Criminal Law

As a full-service firm, Giarmarco, Mullins & Horton is ready to provide expert representation when individuals face criminal charges. Our criminal attorneys get excellent results because of their experience and professional reputations. These matters are handled confidentially and efficiently. 1

Business Planning

e positive aspects of smaller law firms with those of larger firms.

We develop qualified retirement plans customized to meet the specific circumstances of our clients. We subsequently monitor the plans, as well as the laws and regulations that may affect the plans, and recommend any adjustments that should be made. We assist our clients in structuring non-qualified deferred compensation and executive compensation plans, as well as health, life, disability and other welfare plans.


Environmental Law

We successfully combine the positive aspects of smaller law firms with those of larger firms.

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Our Clients

o, Mullins & Horton, P.C. is premier, full-service law firms e of Michigan. Since 1983 We understand Our attorneys attorneys assist assist businesses, businesses, municipalities, municipalities, We understand that that our our clients’ clients’ most most important important estate estate Giarmarco, Mullins Mullins & & Horton Horton has has aa long long history history of of been among the fastest Our We understand that our clients’ most important estate Giarmarco, goal is estates and and individuals individuals with with federal, federal, state state and and local local planning goal is to to ensure ensure that that their their personal personal matters matters representing employers. employers. Our Our representation representation ranges ranges aw firms in the Midwest. goal is estates planning to ensure that their personal matters representing financial icant growth is, very environmental compliance compliance issues. issues. We We specialize specialize in in and financial affairs are are appropriately appropriatelyhandled handledupon upon fromsimply, everyday questions questions on on safety safety requirements requirements and and financial affairs environmental and affairs are appropriately handled upon from everyday their death death or or disability. disability. inin of client satisfaction. recognizing potential potential problems problems and and implementing implementing disability.Our Ourattorneys attorneysassist assistclients clients in health issues, issues, to to complex complex matters matters such such as as collective collective recognizing their Our attorneys assist clients health Our clients range from individuals and small businesses to environmental firms,entanglements Giarmarco, Mullins & Horton provides personal services goals and and objectives. Our strategies to avoid avoid costly costly environmental entanglements determining their objectives. Ourclients clients bargaining and and litigation. litigation. Our attorneys attorneys defend and strategies to determining their goals objectives. Our clients bargaining Our defend governmental bodies They to clients in a cost effective manner. Our clients receive aa customized estate plan which andcompanies. unexpected liabilities. liabilities. then receive receive customized estate planthe whichmeets meets claims of of employment employment discrimination in state stateand andFortune 500 and unexpected then customized estate plan which meets claims discrimination in and tell us thatWe wealso successfully best of both worlds. their the their goals goals and and objectives. objectives.Our Ourattorneys attorneysexplain explain the federal courts courts and and agencies. agencies. We also assist our our combine the positive aspects of objectives. Our attorneys explain the federal assist smaller restrictions law firms with those of larger firms. Like larger benefits of of an an estate estate plan plan in in “plain “plainEnglish” English”and andmake make clients with with issues issues involving involving restrictions on competition, competition, benefits “plain English” and make clients on sure that thatrecognizes our clients are with firms, we attorneys of with specialized expertise in comfortable with the the services services breaches of of confidentiality confidentiality andprovide misappropriation of Giarmarco, Mullins & Horton thatcomfortable clients generally are sure our with the services breaches and misappropriation receiving. Our experience and expertise they are receiving. Our experience and expertise trade secrets. secrets. Our Our nearly experience enables us to counsel they are receiving. Our experience and expertise trade experience enables us to counsel every area of the law, many of whom are recognized need representation in more than one area of the law. For or eliminate death our clients clients on on the the issues issues before they become become problems. enables our clients clients to toinreduce reduce orevery eliminate deathtaxes taxes our before they enables our or eliminate death taxes leaders in their practiceproblems. areas. We also have the resources this reason, we maintain practice groups nearly legal probate. and avoid probate. and avoid necessary to assist our clients with comprehensive responses specialty. These include: and representation to meet their legal needs. Like smaller law

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Estate Planning

Employment and Labor Law

We focus focus on on unique unique needs needs of of each each client client in in working working towards towards aa fair fair resolution. resolution. We


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Our attorneys focus on the unique needs of each client to achieve a fair resolution that avoids unnecessary public displays and anxiety that often arise in divorce proceedings. We provide expert counsel in child firms, Giarmarco, Mullins & Horton provides personal services custody matters, visitation and support issues and to clients in a cost effective manner. Our clients receive the prenuptial agreements. We handle post-judgment best of both worlds. matters as well, such as modification of spousal support, child support and child Giarmarco, Mullins & Horton recognizes thatcustody. clients generally need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

Health Care Law

Government Law

Our Government Law Group represents more than 150 Michigan cities, counties, villages and townships. We have the experience, knowledge and networking capabilities to respond to the issues confronting government entities, including zoning and real estate, labor and employment, telecommunications, environmental, ordinance enforcement, civil rights, litigation and general municipal law. Our attorneys serve on local boards or commissions and hold staff positions in state and federal government, giving them unique insights into the intricacies of government law. 1

Family Law

e positive aspects of smaller law firms with those of larger firms.

A recognized leader in health care law, Giarmarco, Mullins & Horton provides legal assistance and strategic advice to physicians, physician groups, hospitals, management service organizations and other health care institutions. Our attorneys provide the legal framework and strategic planning for mergers, consolidations and the purchase and sale of medical practices. We develop sophisticated compliance programs for anti-kickback and self-referral prohibitions suitable for both small and large organizations. The litigation divisions routinely represent physicians and medical organizations. We resolve corporate issues, defend malpractice claims and interface with the governmental interpretation of administrative, regulatory and statutory rules impacting the health care industry.


Litigation

International Law

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We successfully combine the positive aspects of smaller law firms with those of larger firms.

Our Clients

o, Mullins & Horton, P.C. is premier, full-service law firms e of Michigan. Since 1983 Giarmarco, been among the fastest Our litigators are appointed by numerous insurance Giarmarco, Mullins & Horton helps clients penetrate Giarmarco, Mullins Mullins && Horton Hortonassembled assembledaateam teamofof litigation aw firms in the Midwest. companies, self-insured pools and third-party markets in Mexico, Canada, Europe and Asia. We litigation specialists specialists with withthe thetrail trialskills skillsand andpractical practical experience icant growth is, very simply, in all aspects of civil litigation. administrators prepare “white papers� on the legal issues, link our experience necessary necessarytotobring bringaalawsuit lawsuittotoa asuccessful successful conclusion. and federal of client satisfaction. We represent hundreds of municipalities, school clients with international joint venture partners and conclusion. We Wehandle handlecases casesininstate state and federal Oursole clients range from individuals and small firms, Giarmarco, Mullins & in Horton provides services courts variety areas, general districts, corporations, proprietorships and assist withbusinesses agency andtodistributorship agreements. courts in aa wide wide varietyofofpersonal areas,including including general governmental and to clients in a cost effective manner. Our clients receive the personal civil shareholder disputes, probate, individuals as appointed counsel inbodies a variety of Fortune 500 Wecompanies. help with realThey estate acquisitions and construction civil matters, matters, shareholder disputes, probate, personal tell us that litigation, we successfully combine the positive aspects We of provide all-encompassing best of both worlds. injury provide ourour clients with a a matters, including employment civil rights, in foreign countries. injury and and real real estate. estate.We We provide clients with complete smaller law firms withworkers’ those of largerservice firms.byLike larger multi-disciplinary teams to meet personal injury defense, property liability, assembling complete assessment assessment of of their their case case so so they they can informed on firms, we provide attorneys with specialized expertise recognizes that clients generally compensation and zoning. the specific needs ofinour clients. Giarmarco, Mullins & Horton can make make informed decisions decisions on how howtotoproceed proceedand and we keep the clients informed as their case we keep the clients informed as their case progresses. nearly every area of the law, many of whom are recognized need representation in more than one area of the law. For progresses. Most importantly, we help our Most importantly, wein help ourclients clients incorporate leaders in their practice areas. We also have the resources this reason, we maintain practice groups nearly everyincorporate legal litigation avoidance strategies into their personal litigation avoidance strategies into their personaland and necessary to assist our clients with comprehensive responses specialty. These include: business business planning. planning. and representation to meet their legal needs. Like smaller law

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Insurance Defense

We provide all-encompassing service by assembling multi-disciplinary teams to meet the specific needs of our clients.


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Giarmarco, Mullins & Horton has a long record of representing buyers and sellers in business mergers, acquisitions and reorganizations. We cover all phases of a transaction: strategic analysis, due firms, Giarmarco, Mullinspreliminary & Horton agreements, provides personal services diligence, transaction to clients in a cost effective manner.and Our clients receive the planning, negotiation documentation, financing, best of both worlds. closing and post-closing. Our reasoned approach to each transaction avoids creating unnecessary impediments to completing deal. Giarmarco, Mullins & Horton recognizesthethat clients generally

need representation in more than one area of the law. For this reason, we maintain practice groups in nearly every legal specialty. These include:

Taxation

Real Estate

Our attorneys focus their energy and expertise on “making the deal,� whether it is a complex multi-party commercial transaction or the sale of a vacant lot. We provide real estate representation to buyers and sellers, landlords and tenants, lenders and investors, developers and builders, municipalities, corporations and individuals. 1

Mergers and Acquisitions

e positive aspects of smaller law firms with those of larger firms.

Giarmarco, Mullins & Horton handles hundreds of disputes with the Internal Revenue Service and Michigan Department of Treasury. We provide representation in tax cases before the United States Tax Court and the Michigan Tax Tribunal. Our tax attorneys also work closely with attorneys in our other practice areas on business transactions, estate planning, estate administration, divorce and other matters. ďż˝


GIARMARCO, MULLINS & HORTON, P.C. Attorneys and Counselors at Law Tenth Floor Columbia Center 101 West Big Beaver Road Troy, MI 48084-5280 (248) 457-7000 www.gmhlaw.com