The Special Committee has received a fairness opinion from Fort Capital Partners ("Fort Capital") to the effect that the consideration payable under the Arrangement Agreement is fair, from a financial point of view, to the shareholders of Polaris. The Board of Directors has received a fairness opinion from Canaccord Genuity Corp. ("Canaccord Genuity") to the effect that the consideration payable under the Arrangement Agreement is fair, from a financial point of view, to the shareholders of Polaris. The directors and officers of Polaris have entered into voting agreements whereby they have agreed to, among other things, vote their securities in favour of the Arrangement.