For more information on RSM, please visit www.rsmus.com. For media inquiries, please contact Terri Andrews, National Public Relations Director, 980.233.4710 or Terri.Andrews@rsmus.com. www.rsmus.com RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm, each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. © RSM International Association, 2015 TRE-NT-ALL-ALL-1015-Global Edition .