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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
914142	Gilman Ciocia Inc.	GTAX	Security Brokers, Dealers & Flotation Companies (6211)	112587324

Insiders

Cik	Name	Reported Address	Director	Officer	Large Shareholder	Other
1452857	L.p. Holdings Partners Steel	590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
1522066	Sph Group Holdings Llc	C/O Steel Partners Holdings L.p. 590 Madison Avenue New York NY 10022	No	No	Yes	No
1522067	Sph Group Llc	C/O Steel Partners Holdings L.p. 590 Madison Avenue, 32Nd Floor New York NY 10022	No	No	Yes	No
1537666	Steel Partners Holdings Gp Inc.	590 Madison Avenue 32Nd Floor New York NY 10022	No	No	Yes	No

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
Common Stock, Par Value $0.01	Disposition	2013-07-16	55,000	$0.05	10,112,940	No	4	S	Direct

Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
No	4	S	Direct

Footnotes

This Form 4 is filed jointly by SPH Group Holdings LLC ("SPHG Holdings"), SPH Group LLC ("SPHG"), Steel Partners Holdings L.P. ("Steel Holdings") and Steel Partners Holdings GP Inc. ("Steel Holdings GP").
Shares of Common Stock owned directly by SPHG Holdings. Steel Holdings owns 99% of the membership interests of SPHG. SPHG is the sole member of SPHG Holdings. Steel Holdings GP is the general partner of Steel Holdings, the managing member of SPHG and the manager of SPHG Holdings. Accordingly, each of Steel Holdings, SPHG and Steel Holdings GP may be deemed to beneficially own the shares of Common Stock of the Issuer owned directly by SPHG Holdings. Each of Steel Holdings, SPHG and Steel Holdings GP disclaims beneficial ownership of the shares of Common Stock of the Issuer owned directly by SPHG Holdings except to the extent of their pecuniary interest therein.