‘‘(2) financial information systems design and implementation; VerDate 11-MAY-2000 09:34 Sep 09, 2004 Jkt 019194 PO 00000 Frm 00027 Fmt 6580 Sfmt 6581 O:TURNEYPUBL204.116 APPS10 PsN: PUBL204 116 STAT. 772 PUBLIC LAW 107–204—JULY 30, 2002 ‘‘(3) appraisal or valuation services, fairness opinions, or contribution-in-kind reports;