“Deloitte” is the brand under which 165,000 dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members of Deloitte Touche Tohmatsu (“DTT”), a Swiss Verein. Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates. DTT helps coordinate the activities of the member firms but does not itself provide services to clients. DTT and the member firms are separate and distinct legal entities, which cannot obligate the other entities. DTT and each DTT member firm are only liable for their own acts or omissions, not those of any other entity. Each DTT member firm is structured differently in accordance with national laws, regulations, customary practice and other factors, and may secure the provision of professional services in their territories through subsidiaries, affiliates, and/or other entities.

In the United States, Deloitte LLP is the member firm of DTT. Like DTT, Deloitte LLP does not provide services to clients.  Instead, services are primarily provided by the subsidiaries of Deloitte LLP, including:

• Deloitte & Touche LLP
• Deloitte Consulting LLP
• Deloitte Financial Advisory Services LLP
• Deloitte Tax LLP