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USD ($)

USD ($) / shares

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   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;9. Restructuring Charges&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;During the first quarter of 2011, we incurred a $0.5&amp;#160;million pre-tax restructuring charge related
   to the consolidation of office space within our Chicago office. The $0.5&amp;#160;million charge is
   primarily comprised of the discounted future cash flows of rent expenses we are obligated to pay
   under the lease agreement, partially offset by future sublease income which we calculated based on
   certain sublease assumptions. This restructuring reserve balance was $0.5&amp;#160;million as of March&amp;#160;31,
   2011.
   &lt;/div&gt;
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   &lt;div align="center" style="font-size: 10pt; margin-top: 0pt"&gt;
   &lt;b&gt;
   &lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;During the fourth quarter of 2010, we incurred a $2.6&amp;#160;million pre-tax restructuring charge related
   to the exit of our San Francisco office space during the fourth quarter of 2010 due to the excess
   capacity at the space and the virtual nature of the employees in this geographic region. This
   restructuring charge was primarily comprised of the discounted future cash flows of rent expenses
   we are obligated to pay under the lease agreement, which were partially offset by estimated
   sublease income we calculated based on a sublease agreement executed in the fourth quarter of 2010.
   This restructuring reserve balance was $2.2&amp;#160;million as of March&amp;#160;31, 2011.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;During the third quarter of 2010, we incurred a $0.3&amp;#160;million pre-tax restructuring charge related
   to the exit of excess office space, as well as severance for certain corporate personnel related to
   the disposition of the D&amp;#038;I practice discussed above in note &amp;#8220;5. Discontinued Operations&amp;#8221;. This
   restructuring reserve balance was $0.1&amp;#160;million as of March&amp;#160;31, 2011.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;During the second quarter of 2010, we consolidated two of our offices into one existing location
   and incurred a $1.2&amp;#160;million pre-tax restructuring charge related to the exit of the office space.
   The restructuring charge is primarily comprised of the discounted future cash flows of rent
   expenses we are obligated to pay under the lease agreement. There is no sublease income assumed in
   the restructuring charge due to the short term nature of the remaining lease term. This
   restructuring reserve balance was $0.5&amp;#160;million as of March&amp;#160;31, 2011.
   &lt;/div&gt;
   &lt;/div&gt;
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 146
 -Paragraph 20

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Staff Accounting Bulletin (SAB)
 -Number Topic 5
 -Section P
 -Subsection 3, 4

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