Date Transactions Amt (000's) December 05 Fairness Opinion to the Board of Directors of America First Apartment Investors, Inc. in connection with the acquisition of the property management company $11,400 October 05 Rendered fairness opinion to Tower Investors, Inc. in connection with refinancing/restructuring of Marathon Oil office tower in Houston $75,000 August 05 Rendered fairness opinion to Fortress Investment Funds and related entities in connection with creation of Brookdale Senior Living Inc. - February 05 Rendered fairness opinion to Aviv Healthcare Properties, L.P. in connection with roll-up of 57 partnerships $283,951