The Corporation completed an annual impairment test for goodwill and other intangibles as of and During the Corporation made a voluntary change in the method of applying an accounting principle related to the timing of the annual goodwill impairment assessment from to Management made this decision based on the time intensive nature of the goodwill impairment assessment. Management does not consider this change in impairment testing date to be a material change in application of an accounting principle. Future impairment testing will be conducted each unless a triggering event occurs in the interim that would suggest possible impairment, in which case it would be tested as of the date of the triggering event. There was no goodwill impairment and no material impairment to identifiable intangible assets recorded during or There can be no assurance that future impairment assessments or tests will not result in a charge to earnings.

The Corporation’s goodwill and intangible assets related to the acquisitions of Lau Associates in FKF in PWMG in DTC in FBD in PCPB in CBH in and RJM in for the years ended and are as follows: