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FACT offers: Comprehensive employee benefits consulting services offering state-of-the-art actuarial advice, administration, computing, and information services for your

Marsh is one of the world's leading risk and insurance services firms. The company employs nearly 30,000 employees and has annual revenues exceeding $5 billion. It provides its customers with a variety of services, such as worldwide risk management, risk consulting, insurance broking, financial solutions and insurance program management services for businesses, public entities, associations, professional services organizations and private clients. The firm provides advice and transactional capabilities to clients in more than 100 countries. Other services include employee practices liability, trade credit, crisis consulting, crisis academy, political risk assessment and a number of specialty Japan client services. The company is part of the family of Marsh & McLennan companies that also includes Kroll, Guy Carpenter, Putnam Investments, Mercer Human Resource Consulting and Mercer s specialty consulting businesses. Marsh is headquartered in New York.

Mercer is one of the leading providers of consulting and investment services worldwide. With more than 25,000 clients, the company also offers customized administration and technology outsourcing solutions. Mercer provides a range of decision support tools under the ePRISM and eIPE Unlimited brands. The company offers asset liability and risk management and financial analysis services. It also provides work force communication, surveying and human capital management services. Mercer maintains a work foexwe of over 18,000 employees in nearly 40 countries. The company is a wholly owned subsidiary of Marsh & McLennan Companies. It offers advisory services for matters related to mergers, acquisitions, joint ventures, initial public offerings, divestitures and business transformations. Mercer s sister companies include Kroll, Guy Carpenter and Oliver Wyman.