Creative Solutions Group, Inc.

Heritage Fund II Investment Corporation ("Heritage") purchased Creative Solutions Group, Inc. ("CSG") from Pentzer Corporation in March 31, 1999. In connection with the sale, Heritage claimed that CSG's actual 1998 earnings were materially lower than Pentzer had represented. Gordian Group was engaged as an expert by Choate, Hall & Stewart on behalf of Heritage and CSG in conjunction with litigation against Pentzer to recover damages for the alleged misrepresentations.

Gordian Group conducted its analysis and determined the fair market value of CSG as of March 31, 1999 using the actual 1998 earnings levels. Gordian Group concluded that the fair market value of CSG was significantly lower than the price actually paid by Heritage, which guided the ultimate settlement.