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<p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
style=3D'font-size:14.0pt;font-family:Arial'>Announcement of JV with Varnum
Consulting<o:p></o:p></span></u></b></p>

<p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><o:p>&nbsp;</=
o:p></b></p>

<p><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-family:Verd=
ana;
color:black'>BBC Enters into Joint Venture with Varnum Consulting<o:p></o:p=
></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:black'>CHICAGO, ILLINOIS----Billow Butler &amp;
Company, L.L.C. (&quot;BBC&quot;) is pleased to announce its joint venture =
with
Varnum Consulting of Grand Rapids, MI.<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:black'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:black'>Under the terms of the venture, the compan=
ies
will engage in joint marketing efforts to assist clients with their exit
planning and corporate finance needs.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:black'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:black'>Varnum Consulting is a wholly owned subsid=
iary
of law firm Varnum, Riddering, Schmidt &amp; Howlett LLP, one of the largest
law firms in <st1:State w:st=3D"on"><st1:place w:st=3D"on">Michigan</st1:pl=
ace></st1:State>.<o:p></o:p></span></p>

<p style=3D'text-align:justify'><span style=3D'font-size:10.0pt;font-family=
:Verdana;
color:black'>BBC initiates and executes business sale transactions ranging =
in
value from $10 million to $100 million, having closed 35 transactions excee=
ding
$500 million in value during the firm's eight year history. <o:p></o:p></sp=
an></p>

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:Verdana;
color:black'><o:p>&nbsp;</o:p></span></p>

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