Chemical Financial Corporation (Nasdaq)

In its general corporate matters, acquisitions of Lake Michigan Financial Corporation, Monarch Community Bancorp, Inc., Northwestern Bancorp, Inc., O.A.K. Financial Corporation, Caledonia Financial Corporation, Bank West Financial Corporation, Shoreline Financial Corporation, State Savings Bancorp, Inc., Key State Bank, and selected branches of Old Kent Bank and First Financial Bank, N.A., periodic filings with the Securities and Exchange Commission, preparation of annual meeting and shareholder communications and preparation of cash- and equity-based executive compensation plans.

Old Kent Financial Corporation (formerly NYSE)

In its sale to Fifth Third Bancorp, general corporate matters, acquisitions of Home Bancorp, Grand Premier Financial, Inc., Merchants Bancorp, Inc., Pinnacle Banc Group, Inc., CFSB Bancorp, Inc., Seaway Financial Corporation, First National Bank Corp., and Edgemark Financial Corporation, listing of shares on the New York Stock Exchange, periodic filings with the Securities and Exchange Commission, preparation of annual meeting and shareholder communications and preparation of cash- and equity-based executive compensation plans.

ChoiceOne Financial Services, Inc. (OTC)

In its general corporate matters, merger of equals with Valley Ridge Financial Corp., acquisitions and sales of InsuranceSource, Inc. and Alpine Travel, Inc., acquisition of Bradford Insurance Centre, Ltd., periodic filings with the Securities and Exchange Commission, preparation of annual meeting and shareholder communications and preparation of cash- and equity-based executive compensation plans.

Sturgis Bancorp, Inc. (formerly OTC)

In its pending acquisition of West Michigan Savings Bank and going-private reverse merger.

Southern Michigan Bancorp, Inc. (OTC)

In its going-private reverse merger, merger with FNB Financial Corporation, and preparation of annual meeting and shareholder communications.

Wolverine World Wide, Inc. (NYSE)

In its general corporate matters, public offering of shares of Common Stock, disposition of the assets of the Brooks Shoe business and division, periodic filings with the Securities and Exchange Commission, preparation of annual meeting and stockholder communications and preparation of cash and equity-based executive compensation plans.

Spartan Stores, Inc. (Nasdaq)

In its public offering of Class A Common Stock, acquisition of J. F. Walker Company, Inc., periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Kysor Industrial Corporation (formerly NYSE)

In the cash tender offer by Scotsman Industries, Inc. for shares of Kysor Common Stock, acquisition of Kalt Manufacturing Co., periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Guardsman Products, Inc. (formerly NYSE)

In the cash tender offer by Lilly Industries, Inc. for shares of Guardsman Common Stock, periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and stockholder communications.

Dakota Telecommunications Group, Inc. (formerly an Exchange Act Reporting Company)

In its conversion from a cooperative association and merger into a Delaware business corporation, periodic filings with the Securities and Exchange Commission, acquisitions of TCIC Communications, Inc. and I-WAY Partners, Inc. and merger into a wholly owned subsidiary of McLeod USA Incorporated.

Shoreline Financial Corporation (formerly Nasdaq)

In its general corporate matters, periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Haworth, Inc.

In its cash tender offer for all of the outstanding shares of SMED International Inc., and acquisitions of G.S.P. Manufacturing, Inc. and Myrtle Desk Company.

Hastings Manufacturing Company (formerly AMEX)

In its periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Manatron, Inc. (formerly Nasdaq)

In its periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Valley Ridge Financial Corp. (formerly Exchange Act Reporting Company)

In its general corporate matters, going-private reverse stock split, acquisition and sale of AM Realty, acquisition of Community Bank Corporation, periodic filings with the Securities and Exchange Commission, and preparation of annual meeting and shareholder communications.

Community Bancorp, Inc.

In its acquisition of MSB Holding, Inc.

Security Trust Company, N.A. (Phoenix, Arizona)

In its liquidation and sale of assets to American Stock Transfer and Trust Company.

Howard Miller Clock Company

In its acquisition of the assets of the Woodmark Division of Markwood, Inc.

Caradon PLC

In its cash tender offer for all of the outstanding shares of Easco, Inc.

BRAIN International AG

In its acquisition of the stock of CMI-Competitive Solutions, Inc.