JOINT FILING AGREEMENTJoint Filing Agreement • August 30th, 2007 • Wynnefield Partners Small Cap Value Lp • Services-personal services
Contract Type FiledAugust 30th, 2007 Company IndustryTHIS JOINT FILING AGREEMENT (this "Agreement") is made and entered into as of this 30th day of August, 2007, by and among Wynnefield Partners Small Cap Value, L.P., Wynnefield Partners Small Cap Value, L.P. I, Wynnefield Small Cap Value Offshore Fund, Ltd., Wynnefield Capital Management LLC, Wynnefield Capital Inc., Nelson Obus and Joshua Landes.
SHAREHOLDER AGREEMENT Dated as of August 20, 2007Shareholder Agreement • August 30th, 2007 • Wynnefield Partners Small Cap Value Lp • Services-personal services • New York
Contract Type FiledAugust 30th, 2007 Company Industry JurisdictionTHIS SHAREHOLDER AGREEMENT (this “Agreement”) is made and entered into this 20th day of August 2007 among (i) Gilman + Ciocia, Inc., a Delaware corporation (the “Company”); (ii) each of the shareholders set forth on Schedule I (the “Schedule of Investor Shareholders”) attached hereto; (iii) each of the shareholders set forth on Schedule II (the “Schedule of Existing Shareholders”) attached hereto; and (iv) each Person that subsequently becomes a party hereto pursuant to a Permitted Transfer.