FINANCIAL SECTION XIV - PRIZE MONEY FORMULA 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  254