ratifying the Independent Accountant’s calculation of the Minimum Player Compensation for each Tour Year in accordance with this Section XIV. 

e. The PMF Committee shall meet or consult with representatives of the Independent Accountant at least four (4) times (quarterly) during each Tour Year, including (a) at least once prior to March 31 of the Tour Year to review the scope of the Procedures (as defined below) and (b) again to review the results of the Procedures prior to finalizing the calculation of Minimum Player Compensation for Individual Tournaments the following Tour Year. 

f. If the PMF Committee does not resolve an issue by the unanimous vote of the Player Representative Member and the Tournament Representative Member required under Section XIV.B.5.c within 90 days after the issue has been disclosed to the PMF Committee (unless such period is extended for a further defined period by the PMF Committee in accordance with Section XIV.B.6.c above), the matter shall be referred to an independent mediator (the “Mediator”). The Mediator shall not have any relationship to the WTA (including, without limitation, any relationship to or with any member of the WTA, any member of the PMF Committee, the Independent Accountant or WTA management) that could reasonably be expected to interfere with the exercise of such person’s independent judgment. The Mediator shall be appointed by the unanimous consent of the Board of Directors, after consultation with the CEO. If the Board of Directors is unable to agree on the appointment of the Mediator within a reasonable period of time, either the Player Representative Member or the Tournament Representative Member may request that the Mediator be appointed by the AAA. The Mediator shall serve for a defined term of no less than one (1) year (or a term of one (1) year, if appointed by the AAA), but may be discharged at any time by the unanimous consent of the Player Board Representatives and the Tournament Board Representatives. All proceedings conducted by or otherwise involving the Mediator shall be conducted in a cost-effective manner, with presentations by videoconference whenever such means are less costly than a live hearing. The Mediator shall set forth his or her recommended resolution in a written memorandum within sixty (60) days of the date the mediation commenced (unless such period is extended for a further defined period with the unanimous consent of the Board of Directors). If the issue is not fully resolved by the unanimous vote of the Player Representative Member and the Tournament Representative Member required under Section XIV.B.5.c within ten (10) days after the Mediator’s issuance of his or her recommended resolution, any Player Board Representative, any Tournament Board Representative, the WTBA or any Tournament may refer the issue to arbitration for final and binding resolution in accordance with Section XIX.A below. The recommendation 

