We are pleased to announce that, as of January 1, 2013, Spilman, Hills & Heidebrink, Ltd. has combined with Rehmann – a Michigan based, regional CPA Firm. Rehmann has offices in Michigan, Ohio, Indiana and Florida. The firm serves clients in the areas of tax, accounting, assurance, business consulting and wealth management while providing specialized services in the areas of strategic planning, business valuation/litigation support, succession planning, business systems planning, accounting outsourcing, cash flow planning and global intelligence and security. We encourage you to visit www.rehmann.com to learn more about the resources available through Rehmann. Spilman, Hills & Heidebrink, Ltd. assumed the Rehmann name effective January 1, 2013 and operates as part of the Rehmann firm. We are a more diversified, full-service accounting, consulting and wealth management firm as a result of joining Rehmann. We remain committed to providing timely and quality professional services and expect to continue the relationships that we have established over the years. You will continue to be served by the same professionals who have handled your needs in the past. We believe that, as part of Rehmann, we will be well positioned to serve the future tax, accounting, business consulting and wealth management needs of our business and individual clients.