You can report concerns to the Ethics and Compliance Hotline in three ways:

• By calling the KPMG in Canada dedicated toll-free number
  +1 833 554 5107
• By accessing a web-based reporting system at www.clearviewconnects.com (select KPMG Canada)
• Via mail to the following address:

ClearView Connects
P.O. Box 11017
Toronto, Ontario M1E 1N0
Canada

Both the web site and the telephone options are available 24-hours-a-day, seven days a week, and follow the same format for gathering information. Whether reporting through the hotline telephone number, the web site, or by mail, all reports are handled confidentially, to the extent permitted by law and consistent with KPMG's requirement to investigate and address the reported conduct.

ClearView Connects™ is a registered trademark of ClearView Strategic Partners Inc.