Roger Pederson, CPA 6155 Ridge Road, Shorewood, MN 55331 Cell Phone: 612-581-2141 / Email: rp11820aa@westpost.

net / Linkedin Profile: www.linkedin.com/in/rogerpederson __________________________PROFESSIONAL PROFILE_______________________ * Financial executive with extensive and progressive experience in health care a nd business service companies including Fortune 500 experience, private equity b acked companies and non-profits. * Financial Consultant with experience at multi-billion dollar companies includi ng long term projects at MoneyGram International, Allianz Life Insurance Company , and GMAC ResCap. * Motivated leader with success operating in a highly leveraged environment, and leading cross-functional teams to improve operational efficiencies. * Strengths include delivering business objectives through leadership, developme nt and monitoring of operational performance metrics and dashboards, and buildin g high performing accounting/finance teams. __________________________AREAS OF EXPERTISE__________________________ * * * * * * * * * * * * * * Board reporting SEC reporting Strategic financial planning Pricing of services Due diligence process Dashboards and performance metrics Budgeting Accounting policy development Excel expert Sarbanes-Oxley Product line profitability analysis Banking relationships IFRS Contract negotiations

_______________________PROFESSIONAL EXPERIENCE_______________________ Senior Financial Consultant, Salo LLC, Minneapolis, MN, 2005-present * Created SOX compliant Excel template used for 10-K/10-Q consolidation and repo rting for newly-created public entity GMAC ResCap. Excel template was also adop ted by parent company GMAC. * Prepared financial statements and related footnotes for inclusion in SEC Filin gs (10-K's, 10-Q's), reviewing and addressing all external reporting matters inc luding accounting disclosure checklists. * Prepared Report Tracks of consolidating information for management's sign-off to ensure accuracy of info in 10-K and 10-Q's. * Prepared financial statements for pension and 401K benefit plans. Identified $1.4 million mistake in reporting by Trustee of 401K plan. * Prepared Research and Position Papers on Technical Accounting Issues for GAAP, IFRS and Statutory basis of accounting at Allianz Life Insurance Company. * Prepared Position Paper on the sale of a business line and all of accounting i mplications associated with the sale which was provided to the external auditors for the annual audit. * Documented process for Stock Appreciation Rights (SARs) and Restricted Stock U nits (RSUs) received by senior management from Allianz SE, parent company of All ianz Life. Also wrote Position Paper dealing with the accounting for SARs and R SUs and the use of Hedge Options used to minimize the cost of this benefit. Cla rified the accounting for SARs and RSUs under FAS 123R including identifying an

error in the company's accounting under FAS 123R. * Prepared Position Papers for auditors on accounting issues including deferred compensation program offered to executives under FAS 106 and APB 12 and Position Paper on Fair Value disclosures required under FAS 107. Corrected the disclosu res for fair values of financial instruments. * Analyzed leases for proper accounting treatment and clarified the accounting f or capital leases including development of a lease amortization schedules. Chief Financial Officer and Secretary of Board of Directors, Corporate Benefit S ervices of America, Inc. (now known as Meritain Health), Minneapolis, MN, 2000 - 2004 * Tasked by board of directors with improving profitability of an underperformin g product line which was the company's largest product line. Developed and impr oved pricing structure, instituted a pricing review process, eliminated unprofit able contracts, and changed the sales compensation structure to better align sal es compensation with profitability. Resulted in year over year improvement of t he product's Earnings before Income Taxes, Depreciation and Amortization (EBITDA ) increasing nearly 400% (from 7% to 27%) and the company's EBITDA increasing by over 30%. * Coordinated preparation of all necessary documentation, selected investment ba nker, attended presentations to suitors and coordinated due diligence response f or the $60M sale of the company. Company sold for $5M more than expectations and yielded a compounded return of over 23% for investors over the four year period . * Developed a product line profitability analysis that determined profitability of company's product lines. Results were utilized to implement a strategic plan to improve company performance. Resulted in annual cost reduction of $750K. * Developed and improved comprehensive monthly financial reporting package for B oard and executive management team. New reports improved Board and management u nderstanding of business and operational performance versus plan which led to an enhanced strategic planning process and better informed business decisions. * Led cross-functional management team that developed and implemented an approva l process for administrative service agreement changes. Resulted in more standa rdized contracts which improved operational results and cash flow, reduced cost of vendor payments by over 40% and increased late fee revenue by over $12K annua lly. * Developed pricing responses to Requests For Proposals (RFP's) for potential la rge new customers. Measured operational impact and developed product pricing th at met profitability goals. Resulted in new customer implementations being prope rly planned and profitable. * Managed the consolidation of offices from four locations into one. Led managem ent team to explore alternative locations and negotiate terms. Seamlessly conso lidated office locations and increased corporate visibility while generating sav ings of over $150K annually. Chief Financial Officer/Director of Finance, UnitedHealth Group - Care Managemen t Centers Division, Minneapolis, MN, 1996 - 2000 * Promoted to CFO after 2 years as Director of Finance. * Improved financial performance through development of key performance metrics and cost drivers used by management to monitor and ensure achievement of operati onal performance targets. * Significantly improved ability to price services and increase profitability by improving customer profitability analysis. Developed pricing for new customer R FP's. * Improved finance processes and procedures which improved efficiencies and gene rated annual savings of $175K. * Generated additional revenues of $100K annually by correcting error in Medical Management software.

Controller/Division Controller, HealthEast Care System, St. Paul, MN, 1986 - 199 6 * With parent company nearing bankruptcy and in cash crisis mode, led turnaround of accounts receivable performance. Took action to decrease accounts receivabl e days sales outstanding from 220 to 56 resulting in the conversion of accounts receivable to cash of over $6M. * Key member of task forces including union negotiations, managed care contract negotiations, acquisitions team, and strategic planning. * Facilitated smooth transition to new ERP systems for durable medical equipment company and home care companies resulting in improved efficiency, back office c apabilities and inventory control. Accounting Manager, Health Central System (now known as Allina Hospitals and Cli nics), Minneapolis, MN, 1984 - 1986 Senior Accountant, Ernst & Whinney (now known as Ernst & Young), Minneapolis, MN , 1981 - 1984 ______________________________EDUCATION_____________________________ * Master of Science in Business (Major: Health Care Fiscal Management) Universit y of Wisconsin - Madison, WI 1980 * Bachelor of Arts in Business Administration (Major: Hospital Financial Managem ent) Concordia College, Moorhead, MN 1979 _____________________________AFFILIATIONS____________________________ * Member of Minnesota Society of Certified Public Accountants