Jon D. Galvin

Frontier Oil Corp. is an energy company, which is engaged in crude oil refining and wholesale marketing of refined petroleum products. The company operates refineries in Cheyenne, Wyoming and El Dorado, Kansas. Frontier Oil purchases crude oil to be refined and markets the refined petroleum products produced, including various grades of gasoline, diesel fuel, jet fuel, asphalt, chemicals and petroleum coke. The Cheyenne Refinery has a permitted crude oil capacity of 52,000 bpd and markets its refined products primarily in the Eastern slope of the Rocky Mountain region, which encompasses Eastern Colorado, Eastern Wyoming and Western Nebraska. It has a coking unit, which allows the refinery to process heavy crude oil for use as a feedstock. The El Dorado Refinery is in the Plains States and the Rocky Mountain region with crude oil capacity of 135,000 bpd. It markets gasoline and diesel in Denver and throughout the Plains States. Frontier Oil also owns Ethanol Management Co., a products terminal and blending facility located near Denver, Colorado. The company was founded in 1949 and is headquartered in Houston, TX.

Arthur Andersen LLP used to provide accounting services. It was also into consulting services for clients that operate businesses throughout the United States and around the world. Arthur Andersen was founded in 1913 and was headquartered in Chicago, IL.