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The information at this Site has been provided by PLANTE & MORAN, PLLC and its affiliates (“PLANTE”) for general information purposes. It does not constitute legal, accounting, tax or other professional advice or services and is presented without any representation or warranty as to the accuracy or completeness of the information. Links to information on sites other than those operated by, or on behalf of, PLANTE are for your convenience only and are not an endorsement or recommendation of those sites.

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*FORTUNE is a registered trademark of Time Inc. and is used under license. From FORTUNE Magazine, February 7, 2011 (c) 2011 Time Inc. FORTUNE and Time Inc. are not affiliated with, and do not endorse products or services of, Licensee.