MULTI-JURISDICTIONAL LEGAL

OPINION SERVICE

INTERNATIONAL SOCIETY OF PRIMERUS LAW FIRMS

Primerus business law firms have collaboratedto provide a legal opinion service that only thelargest of law firms can offer, while providing“hands on” representation by seasoned lawyerswithout the large law firm price tag. We haveassembled member firms, in multiple states,offering you access to legal opinions on yourlegal matter. Primerus member firms have beenvetted for providing excellent legal representa-tion through a rigorous application process.

Any participant in this national legal opinionservice can arrange to provide you with therequired opinions from all of the jurisdictionsinvolved in a given transaction. Once you selecta Primerus firm to assist you, they will serve asthe primary point of contact and will coordinatethe efforts of the attorneys at the members firmsin the other applicable states. For instance,where practical, due diligence items, Certificatesand other items to support the opinion will beshared by the participating firms to avoidduplicative effort. This 'one stop shopping'will save you time and money and increase theability to get a timely closing. Following areexamples of the types of transactions whichopinions may be rendered by participating firms:

Asset SecuritizationCustoms issues for Imports and ExportsDebt FinancingEntry into Critical AgreementsEquity FinanceExports Controls on Defense Related

Products, Technology & Services(ITAR & EAR)

Foreign Corrupt Practices Act (FCPA)Compliance in International Projectsand Sales

Import/Export Competition & RemediesMergers and AcquisitionsMunicipal BondsReal EstateStructured FinanceU.S. & International Embargoes and

Boycotts (OFAC)Plus Much More

WHAT WE'RE OFFERING

Many businesses find it increasingly difficult tomaximize return on investment in large,sophisticated transactions due to substantialand often exorbitant legal fees. To be sure,companies are doing the right thing by seekingexcellent outside legal counsel to protect theirconsiderable interests in both large and smallertransactions. However, in seeking legal advice,many companies mistakenly believe that “big-ger” must be “better” and routinely hiremega-law firms to handle their transactions.There is a better alternative.

As in-house counsel or the owner of a businessfaced with a complex or multiple state transac-tion, how do you protect your company's legalinterests while guarding the bottom line? Thebusiness law firms that have been grantedmembership in the International Society ofPrimerus Law Firms (“Primerus”) are both a“safe choice” and an excellent alternative tohiring a big law firm.

Primerus is an international network of top-rated, independent, small to medium-sizedspecialty law firms that have earned the rightto display the Primerus seal of quality. TheWall Street Journal called Primerus, “A goodway to pick the good (lawyers) from the bad, asort of Good Housekeeping Seal of Approval.”

Candidates for Primerus membership must:have the highest AV rating from Martindale-Hubbell; pass a rigorous evaluation whichincludes, among other things, candid assess-ments from clients, judges, and opposingcounsel; prove their commitment year afteryear to the exacting standards of whatPrimerus members call the “Six Pillars”:Integrity, Excellent Work Product, ReasonableFees, Continuing Legal Education, Civility,and Community Service.

To receive a legal opinion from a Primerus firmfor your company's next important transaction,we encourage you to contact Chad Sluss. Tolearn more about Primerus, visitwww.primerus.com

Chad SlussInternational Society of Primerus Law Firms171 Monroe Avenue NW, Suite 750Grand Rapids MI 49503(616) 454-9939 or (800) 968-2211csluss@primerus.com

Corporate Office

International Society of Primerus Law Firms

171 Monroe Avenue, NW Suite 750 Grand Rapids, Michigan 49503800.968.2211 Toll Free www.Primerus.com

FLORIDA

Bivins & Hemenway, P. A.1060 Bloomingdale AvenueValrico (Tampa / Brandon area), FL 33596Phone: 813-643-4900Fax: 813-643-4904www.bhpalaw.comContact: Robert W. BivinsEmail: bbivins@bhpalaw.com

ILLINOIS

Defrees & Fiske LLC200 South Michigan AvenueSuite 1100Chicago, IL 60604-2480Phone: 312-372-4000Fax: 312-939-5617www.defrees.comContact: Miriam BurklandEmail: mburkland@defrees.com

INDIANABowers Harrison, LLP25 Northwest Riverside DriveP.O. Box 1287Evansville, IN 47706-1287Phone: 812-426-1231Fax: 812-464-3676www.bowersharrison.comContact: Paul J. WallaceEmail: pjw@bowersharrison.com

MICHIGAN

Demorest Law Firm, PLLCSuite 21U555 S. Old Woodward Ave.Birmingham, MI 48009Phone: 248-723-5500Fax: 248-723-5588www.demolaw.netContact: Mark S. DemorestEmail: mark@demolaw.net

STRENGTH IN NUMBERSPARTICIPATING FIRMS

CALIFORNIA

Rutter Hobbs & Davidoff Incorporated1901 Avenue of the StarsSuite 1700Los Angeles, CA 90067Phone: 310-286-1700Fax: 310-286-1728www.rutterhobbs.comContact: Andrew M. ApfelbergEmail: aapfelberg@rutterhobbs.comContact: Brian L. DavidoffEmail: bdavidoff@rutterhobbs.com

Ferris & Britton, APCSuite 1600401 West A StreetSan Diego, CA 92101Phone: 619-233-3131Fax: 619-232-9316www.ferrisbritton.comContact: Gary T. MoyerEmail: gmoyer@ferrisbritton.com

CONNECTICUT

Brody Wilkinson P.C.2507 Post RoadSouthport, Connecticut 06890Phone: 203-319-7100Fax: 203-254-1772www.brodywilk.comContact: Thomas J. Walsh, Jr.Email: twalsh@brodywilk.com

DELAWARE

Smith, Katzenstein & Furlow LLPThe Corporate Plaza-P.O. Box 410800 Delaware AvenueWilmington, DE 19899Phone: 302-652-8400Fax: 302-652-8405www.skfdelaware.comContact: Roger D. AndersonEmail: rda@skfdelaware.com

TORONTO

Houser, Henry & Syron LLP2000 - 145 King Street WestToronto, Ontario M5H 2B6Phone: 416-362-3411Fax: 416-362-3757www.houserhenry.comContact: Michael R. HenryEmail: mhenry@houserhenry.com

UTAHWinder & Counsel, PC175 West 200 South, Suite 4000P.O. Box 2668Salt Lake City, UT 84110-2668Phone: 801-322-2222Fax: 801-322-2282www.winhaslaw.comContact: Donald J. WinderEmail: dwinder@winhas.comContact: John W. HoltEmail: jholt@winhas.com

WASHINGTON DC

The Law Offices of Stewart & Stewart2100 M Street, N.W., Suite 200Washington, DC 20037-1207Phone: 202-785-4185Fax: 202-466-1286 www.stewartlaw.comContact: Terence P. StewartEmail: tstewart@stewartlaw.com

MISSOURIRosenblum, Goldenhersh, Silverstein & Zafft, P.C.7733 Forsyth Boulevard Fourth Floor St. Louis, MO 63105 Phone: 314-726-6868Fax: 314-726-6786 www.rgsz.com Contact: Carl C LangEmail: ccl@rgsz.com

NEW JERSEY

Mandelbaum, Salsburg, Gold, Lazris & Discenza P.C.155 Prospect AvenueWest Orange, NJ 07052Phone: 973-736-4600Fax: 973-325-7467www.mandelbaumsalsburg.comContact: Robin F. LewisEmail: rlewis@msgld.com

NEW YORK

Boylan, Brown, Code, Vigdor & Wilson, LLP2400 Chase SquareRochester, NY 14604Phone: 585-232-5300Fax: 585-232-3528www.boylanbrown.comContact: Robert E. BrownEmail: rbrown@boylanbrown.comContact: Susan S. LalukEmail: slaluk@boylanbrown.com

Coughlin & Gerhart, LLP19 Chenango StreetP.O. Box 2039Binghamton, NY 13902-2039Phone: 607-723-9511Fax: 607-723-1530www.cglawoffices.comContact: James P. O'BrienEmail: jobrien@cglawoffices.comContact: Susan A. InneoEmail: sinneo@cglawoffices.com

OHIO

Schneider, Smeltz, Ranney & LaFond P.L.L.1111 Superior Avenue, Suite 1000Eaton Center BuildingCleveland, OH 44114Phone: 216-696-4200Fax: 216-696-7303www.ssrl.comContact: Kenneth J. LainoEmail: klaino@ssrl.com