Summers, Spencer & Company, PA is an accounting firm and is chartered by the State of Kansas and performs the following assurance services:

• Audits Private Companies
• Review Engagements
• Compilation Reports
• Agreed upon procedures and other assurance services

SS&C Solutions, Inc. performs the following tax and business consulting services.

• Tax planning and preparation
• Controllership-by-the-hour
• Record keeping and reporting requirements
• Business planning and valuations
• Sound investing and financial planning
• Planning for retirement
• Estate planning
• IT Consulting