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EXHIBIT 3 <br />Comprehensive Valuation and <br />Advisory Services <br />Valbridge specializes in appraising all types of property and land: <br />® Office buildings and properties <br />® Industrial buildings and properties <br />• Retail buildings and properties <br />JIF Apartments, multifamily, senior living buildings and properties <br />* Hotel, lodging, hospitality, recreational buildings and properties <br />* Other special-purpose buildings and properties <br />SPECIALTY SERVICES <br />© Portfolio valuation <br />9 Real estate market and feasibility analysis, including rent and demand studies <br />and site analysis and selection <br />® Property and lease comparables, including lease revievi <br />9 Due diligence <br />* Property tax assessment analysis and property tax appeals <br />[J Valuations and analysis of property for right-of-way, eminent domain, easements <br />m REO and foreclosure evaluation <br />© Valuations of property for financial reporting, including goodwill impairment, impairment <br />or disposal of long-lived assets, fairvalue and leasehold valuations <br />17 Valuation of property for insurance, estate planning and trusteeship, including fractional <br />interest valuation for gifting and IRS purposes <br />• Litigation support, including expert vntness testimony <br />O Business and partnership valuation and advisory services, including partial interests <br />© 2015 VALBRIDGE PROPERTY ADVISORS I Penner and Associates, Inc. <br />SA4-94 <br />Page 62 <br />