March 3, 2008

The Association of Certified Fraud Examiners (ACFE), the world's leading provider of anti-fraud training and education, awarded the Certified Fraud Examiner (CFE) designation to Alan Rosenthal, a Cotton & Company partner. CFEs are knowledgeable in four areas critical: fraudulent financial transactions, criminology and ethics, legal elements of fraud, and fraud investigation.

This designation is only awarded to select professionals who meet a stringent set of criteria, including character, experience, and education. Mr. Rosenthal successfully met these criteria and now joins the ranks of over 19,000 business and government professionals worldwide who have also earned the CFE certification.

CFEs have the ability to examine data and records to detect and trace fraudulent transactions; conduct interviews to obtain information; write investigation reports; advise clients regarding their findings and testify at trial; be well-versed in laws relating to fraud and fraud investigations; and understand underlying factors that motivate individuals to commit fraud. CFEs on six continents have investigated more than 1 million suspected cases of civil and criminal fraud. For more information about ACFE, visit www.ACFE.com.