Leonardo Fedrini Tax Counsel, Delfino e Associati MAIN OFFICE: Milan Studio Legale Delfino e Associati Willkie Farr & Gallagher LLP Via Michele Barozzi, 2 20122 Milan, Italy T +39 02 76363 1 F +39 02 76363 636

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Leonardo Fedrini is tax counsel in the Tax Department of Delfino e Associati, the Italian affiliate of Willkie Farr & Gallagher LLP in Milan. Mr. Fedrini specializes in an array of domestic and international taxation and tax planning matters. He has significant experience conducting company appraisals and corporate reorganizations.

Mr. Fedrini recently represented The Singer Company in the reorganization of its Italian industries and Questor Management Co. in its acquisition of Teksid aluminum business from Fiat.

Mr. Fedrini is a member of the Board of Statutory Auditors of various multinational companies. He was admitted to Ordine dei Dottori Commercialisti in 1990 and is currently enrolled at the Register of Statutory Auditors.

Mr. Fedrini is regularly asked to speak on tax matters at various international conferences and seminars.

From 1989 to 1994 Mr. Fedrini served as tax consultant to various international firms, including Price Waterhouse. From 1994 to 2000 he was tax consultant at the law firm Studio Legale Ughi e Nunziante.