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(Click for frequent words.) 77 investors investisseurs qualifies 54 institutional bidders QIBs 51 DPSPs 49 Hybridan LLP 48 buyers QIB 46 #k #b 46 Accredited Investor 46 majority voting QMV 46 Synaptics cautions 46 AIFMs 44 FFIs 43 Exploration Expense CEE 43 institutional placements QIP 43 ACA ACCA CIMA 43 institutional buyers QIBs 43 QPAM 43 Whitebox Entities 43 Hotstockpress.com 42 Regulation Section #.#-# 42 ISDA Master Agreement 42 IODA Promonet 42 Mr. Paulenoff opinions 42 DTR#.#.# 42 Advisers Act 42 VASCO cautions 42 § #.#-# [004] 42 ACA ACCA 42 includible 42 alternative QDIA 42 CFPs 42 Chris Dupont P.Eng 41 AIFs 41 funds foundations endowments 41 Wolters Kluwer cautions 41 qualifi ed 41 CeFA 41 Special Purpose Entity 41 Beneficial Owner 41 nonqualified retirement 41 EdgeStone Funds 41 briefly commanding minehunter 41 DipSW 41 Mr Renaud Hinse 41 meanings ascribed 40 k rollovers 40 QFE 40 Hindu Undivided Families 40 reached Dhs#.#m 40 qualified 40 PFICs 40 elective deferrals 40 § #.#-# [001] 40 file FBARs 40 CDEs 40 FSA Handbook 40 Syntax Brillian cautions 40 grantor trusts 40 SCR #:#.# [001] 40 Placement Agents 40 QDIA 40 nondeductible IRAs 40 insured depository institution 40 WisdomTree ETFs 40 eHs proprietary ODHP technologies 40 real estate multimanager strategies 40 Relevant tertiary 39 GameTech cautions 39 institutional placements QIPs 39 IRAs Roth IRAs 39 Brocade QLogic 39 indivi 39 NASD Rule 39 SPIAS 39 ZDP Shares 39 contextually targeted 39 QTIP trust 39 Favorites Yuriy Borzakovskiy 39 investor QDII scheme 39 pur poses 39 Rollover IRA 39 MCIOB 39 Novak Djokovic Nikolay Davydenko 38 Security Assessors QSAs 38 MCIPS 38 JovInvestment 38 KKR PEI 38 Foreign Institutional Investor 38 Indexed annuities 38 investor QFII 38 BUFC Equity Securities 38 Exploration Expenses 38 Applicants MUST 38 withholdable payments 38 Madpennystocks.com 38 GSCC registration 38 qualified donees 38 fiduciaries 38 indirect pecuniary 38 Safecap 38 Add CPGA 38 Funded Debt 38 IRA Roth IRA 37 Separate Accounts 37 Mainspring Managed 37 issuer registrant 37 SIMPLE IRA 37 ERISA fiduciary 37 #l k 37 Toskes reminds investors 37 investable universe 37 Defaulted securities 37 Beneficial unitholders 37 Fiduciaries 37 Qualified 37 confi dential 37 FAIS Act 37 important disclosures disclaimers 37 purchasers Qualified Purchasers 37 ACCA CIMA 37 nonqualified 37 Qualified Institutional 37 CFA charterholders 37 CFP designation 37 Qualified Intermediaries 37 Sub Adviser 37 NKK maintains complete 37 purpose entity QSPE 37 Auction Biddings Agreement 37 Suitably qualified 37 Exploration Expense 37 ACA CIMA 37 NQDC 37 RS #:# [002] 37 GSCC registered 37 QSBS 37 accountants actuaries 37 certificants 37 Traditional IRAs 36 foundations endowments corporations 36 deferred variable annuities 36 chair EPAD 36 nonforfeitable 36 § #.#-# [002] 36 applies prospectively 36 SFOs 36 readily ascertainable 36 OCGA § #-#-# [003] 36 LDI strategies 36 moneyguruindia.com pertaining 36 Michael Newbury P.Eng 36 Qualified Accountant 36 Unit Investment Trusts 36 hav MORE 36 QRMs 36 Dalian YiBai 36 Transamerica Asset Management 36 Stock Ownership 36 trusteed 36 Industrial Zones QIZs 36 depositaries 36 testamentary trust 36 Peter Dasler P.Geo 36 Underwriter Defendants 36 Sole proprietors 36 taxpayer itemizes deductions 36 Mr. Titaro 36 Advance Newhouse Partnership 36 PrivateBank delivers 36 Code Section #A 36 UITs 36 IRA rollovers 36 IRA rollover 36 taxexempt 36 simpliciter 36 CurrencyShares Trusts 36 JHRPS 36 alternate payee 35 Disclosure Documents 35 Rollover IRAs 35 Probate Code 35 QSPEs 35 expressly disclaimed 35 qualified ACA ACCA 35 section #A.# [002] 35 HKSCC 35 IRAs annuities 35 FINRA broker dealer 35 QFLP 35 AMHP 35 Industrial Zones QIZ 35 disapply 35 Products List QPL 35 PBGC insures 35 n otwithstanding 35 HUFs 35 juridical persons 35 GuidedChoice 35 equitable subordination 35 Smart#k 35 JovInvestment Management Inc. 35 mode via www.atsginc.com 35 funds endowments foundations 35 Prospectuses 35 fiduciary 35 SMSF trustees 35 similarly titled measurements 35 NSRs 35 Form ADV 35 FPC CFP 35 Competent Adviser Status 35 CIMA ACCA 35 UC OIP 35 citywire.co.uk content 35 DipPFS 35 CFP certificants 35 recordkeeper 35 Minimum Qualifications 35 § #-#-# [007] 35 RMK Funds 35 Qualified Intermediary 35 NVQ3 35 paraplanner 35 includable 35 use citywire.co.uk content 35 subsection d 35 DoubleLine Funds 35 franking credits attached 35 EEA nationals 35 theinformation 34 regulations thereunder 34 recordkeepers 34 Defined Benefit Plans 34 Nonqualified 34 applicable 34 breakpoint discounts 34 Seligman Advisors 34 QFB license 34 PRIAC 34 assessable income 34 Ian Copsey 34 UBTI 34 section #A.# [001] 34 subadvisors 34 IRA custodian 34 muni bond ETFs 34 Derivative instruments 34 miscellaneous itemized deductions 34 transferable skills 34 NRSROs 34 GGCP 34 subaccounts 34 Quentin Yarie P.Geo 34 Obama Refi Programs 34 Veresen Inc. 34 ONC HNC 34 CCAB qualified 34 fi# 34 subpart F 34 subadvisory 34 Qualified Default 34 FINRA Rule 34 Sec #C 34 QCF level 34 Unaffiliated 34 statutory enactments 34 Baggage Bailout 34 SeaNews subscribers 34 transferors 34 Rule #d 5 34 paraplanners 34 MRICS qualified 34 alternate payees 34 Edexcel BTEC 34 PIFs 34 MRICS 34 historical facts areforward 34 sole proprietorship partnership 34 sheltered annuities 34 Hototc.com encourages readers 34 classifi cation 34 Crescendo Investments 34 iShares Funds 34 seizures muscle spasms 34 Kings emirs 34 Covered Entity 34 Thomas Clarke Pr.Sci.Nat 34 EU AIFM 34 Security Assessor QSA 34 Investment Alternative QDIA 34 Units issuable upon 34 public accountants CPAs 34 FundVest 34 section #CCF 34 pensions endowments foundations 33 Code § #.#-#.# [002] 33 Ordinary Taxable 33 Social Work DipSW 33 ESOP Employee 33 Fidelity Investments Charles Schwab 33 Johan Oelofse FSAIMM Chief 33 Altegris 33 Invesco Advisers Inc. 33 ERISA § 33 PPNs 33 Subsection c 33 FINRA Dispute Resolution 33 Custodial Accounts 33 Million Dollar Roundtable 33 Eligible Counterparties 33 joint tortfeasor 33 inherited IRAs 33 FAR #.#-# Offeror Representations 33 HighTower advisors 33 investment advisors RIAs 33 marginable 33 MRTPI 33 decedents estates 33 revocable trusts 33 noncovered 33 AFFO + GOS 33 donees 33 accountant ACA ACCA 33 CSCA Capital 33 AEC Q# Grade 33 lifestyling 33 Anti Kickback Statute 33 entities 33 materially misstated 33 & Toskes reminds 33 CEP NEWS 33 Generally Accepted Auditing Standards 33 QDRO 33 Trustee ad Litem 33 excludes depreciation amortization 33 USAllianz 33 Schwab YieldPlus Funds 33 GrowthPoint 33 #.#-# Offeror Representations 33 PwCIL 33 IRC § 33 DRIP Plan 33 pursuant 33 BEE compliant 33 AFBA 33 RidgeWorth Funds 33 Ludvik Capital Inc 33 Member SIPC 33 Responsible Entity 33 grantor trust 33 Qmed 33 SEP IRA 33 Mike Magrum PEng 33 immovables 32 SIFTs 32 PPIFs 32 Servicing Agent 32 transferor 32 Graniz Loan 32 Elena Dementieva Caroline Wozniacki 32 decedent estate 32 ING Clarion Real Estate 32 consequential amendments 32 ERISA fiduciaries 32 #k Toolbox 32 Charles Schwab YieldPlus 32 Settling Parties 32 Quadravest 32 MML Investors Services 32 Eligible Holder 32 origin PIO 32 QIs 32 safeharbor 32 ADSI intends 32 undeservedly capitalized 32 miscellaneous deductions 32 TDFs 32 YieldPlus funds 32 indemnitors 32 MDRT membership 32 AmerInst 32 FEGLI 32 settlor 32 section #D 32 Schedule #N 32 Steinepreis Paganin 32 Practitioner Certificate 32 NPR newsmagazines 32 EarlyBirdCapital Inc. 32 expressly 32 NVQ4 32 CDM Co ordinator 32 Ascensus 32 settlors 32 expressly disclaim 32 Summary Prospectus 32 DGCL 32 Dr.S.Sivaraman 32 MullinTBG 32 systemic ALCL patients 32 Lettings Negotiator 32 QDIAs 32 website www.corriente.com 32 eBanking channel 32 Defined Benefit 32 PRRF 32 nonqualified deferred compensation 32 Azimut Qualified Person 32 subadviser 32 QCF Level 32 GoSpartans.net website 32 catalog telesales 32 translators interpreters 32 highly numerate 32 accountants CPAs 32 IAB eContent 32 ERISA 32 Shareholder Applicants 31 Diploma Degree 31 Rollover Amount 31 FIRPTA 31 Revare 31 Defined Benefit DB 31 Prequalified 31 rollover IRAs 31 Always consult 31 AEC Q# standards 31 Willful violations 31 Felcom 31 INVESTING ACTIVITIES Proceeds 31 annuitize 31 elective deferral 31 SIN #-# 31 Younger abstention 31 PrivateBank tailors products 31 Ucis 31 affirmative misrepresentation 31 Geller Rudman 31 WSMO 31 Mr. Pennstrom 31 Wolf Popper LLP 31 Andrew Tims P.Geo 31 Institutional Investor QFII 31 indemnification agreements 31 FFO Measures 31 suitably qualified 31 FINANCING ACTIVITIES Dividends 31 R certificants 31 RedChip Visibility Program 31 pensions endowments 31 agents privies 31 charterholders 31 Eligible applicants 31 nondiscriminatory manner 31 Position Description 31 Section #AB 31 Offeror Representations 31 Simplified Prospectus 31 § #.# subd [005] 31 HNC Degree 31 bookrunning manager 31 Linsco Private Ledger 31 PAID Members 31 Degree Diploma 31 UMAs 31 nonspouse beneficiary 31 = Supplemental disclosure [002] 31 SponsorMatch 31 copyright owner.CorpWatch 31 PFPC 31 Magicalia privacy 31 Defined Benefits 31 Chartered Quantity Surveyor 31 Status QTS 31 disapplied 31 CeMAP 31 www.sipc.org 31 Flexible Spending 31 CFP ® certificants 31 DIP Lenders 31 Defendants misrepresented 31 Administrators PFAs 31 SBCERA 31 Westpac TPS 31 Settling Defendants 31 purposes 31 ultrashort bond 31 CFP certification 31 TechTarget distributes 31 joint bookrunning 31 ERISA pre empts 31 eResearch sole 31 PPIF 31 advisors 31 Tricadia 31 challenger Trey Gowdy 31 MGL c 31 Cypress Sharpridge 31 High Deductible 31 Chartered Engineer 31 Subclass 31 Member NASD 31 SIPP Self Invested 31 exhibits hereto 31 Mamani Bolivian 31 numerate 31 HND HNC 31 SWYPX 31 China Han Jialiang 31 presumptively invalid 31 Certifications Application ORCA 31 Limited Duration 31 investor QDII 31 portion thereof 31 Appointments Clause 31 Viodi View Viodi LLC 31 ERISA preempts 31 ProShares Ultra ETFs 31 acquire Macquarie Instalments 31 CurrencyShares SM Exchange Traded 31 Davydenko Robredo 31 Unlimited #G/#G 30 Ligambi Massimino 30 sole proprietorships partnerships 30 Cary Pothorin P. Geo 30 Agreement constitutes discloseable 30 Pretax unrealized gains 30 HNC HND 30 ACCA qualification 30 Stable Value 30 Segregated funds 30 depository institution 30 VALIC 30 nonaudit 30 unapplied 30 institutional investors 30 Fiduciary Asset Management 30 Warrants issuable upon 30 nonpersonal 30 Fred Reish 30 Salary commensurate 30 Member FINRA 30 miscellaneous itemized deduction 30 SWYSX 30 Investment Advisers 30 custodied 30 auditor BDO Seidman 30 Secured Loan 30 IMPORTANT NOTICE 30 INVESCO PLC 30 Fiduciary Warranty 30 addback 30 OCGA § #-#-# [004] 30 Fairholme Capital 30 visit http:/www.nationwide.com 30 Stewardship Grades 30 HRBFA 30 Google Adwords Qualified 30 construed liberally 30 FOFs 30 Roth IRA conversion 30 Schefferville Properties 30 Zantrio 30 calculating rebased growth 30 bargain Adgate 30 Rule #a [002] 30 Moench presumption 30 Defined contribution 30 tax credits ITCs 30 ulterior purposes 30 § #A [003] 30 broker dealers 30 exemptive 30 derivatively 30 Managed Portfolio 30 Appaloosa Cerberus 30 unsubsidized employment 30 WIA eligibility 30 manifestly unprepared 30 update theseforward looking 30 NEBOSH Diploma 30 id = #,# [002] 30 allocable 30 Pension SIPP 30 Annaly manages 30 Portfolio Rebalancing 30 private inurement 30 qualified elector 30 AIG VALIC 30 Marketgainer.com 30 achieve IncreMental Advantages 30 CSCP 30 publication Compact Disc 30 Jacksha 30 Salary negotiable 30 Management Accountant 30 SCOREBOARD articles 30 custodied assets 30 RGNs 30 relocation visit www.ohiomeansbusiness.com 30 CT Mezzanine 30 Plaintiffs Counsel 30 Cheyne SIV 30 Tenn. R. Civ 30 Federated Kaufmann Fund 30 orother 30 unathorized 30 attorneys CPAs 30 CCIM designation 30 Noteholder 30 forfeitable 30 STERLING MARLIN No. 30 AMVESCAP 30 wirehouse advisors 30 beneficiary designations 30 Bid increments 30 Pension Plans 30 Ptek 30 Shareholder Cashback 30 HUB Zone 30 Toskes 30 REITs FFO 30 grandfathering provision 30 grossly undercapitalized 30 Schwab YieldPlus Fund 29 qualifications 29 Zabel LLP 29 marital statuses 29 securitizer 29 Primecap Management 29 USGA handicap index 29 NVQ2 29 #.# 5T 29 Eric M. Struhsacker 29 plead scienter 29 Rule #b# 29 Settlor 29 excludable 29 depreciable tangible 29 Australian Accounting Interpretations 29 corporations foundations endowments 29 HS Diploma GED 29 Leerink Swann LLC 29 Nonqualified Deferred Compensation 29 FBAR reporting 29 contain copyrighted materialwhose 29 CSRT panels 29 visit http:/FederatedInvestors.com 29 IRAs 29 pharmacists nurse practitioners 29 RDR compliant 29 vocationally trained 29 novate 29 Milberg Weiss LLP 29 Paraplanner 29 WrestleMag.com Site except 29 fiduciary obligation 29 disallowable 29 ladies snowboardcross 29 Irrevocable Life 29 HDGE 29 SmartGrowth ® 29 advisers IFAs 29 BHCs 29 Qualification Requirements 29 fraudulent misappropriation 29 QSCBs 29 3G LaptopConnect cards 29 CDS counterparties 29 Osteotech stockholders 29 Registration Statement Prospectus 29 Contribution Limits 29 Orderly Liquidation Authority 29 Brad Faxon throwback 29 promisee 29 Rule #b 29 GPAM 29 brevity length 29 RRSP Registered 29 CEng 29 RGN RMN 29 securitization trusts 29 Backstop Parties 29 SMSF 29 Invesmart Advisors 29 Profit Sharing 29 Crescendo Advisors 29 WGU Teachers College 29 Long Term Incentive Compensation 29 subadvisor 29 guaranty associations 29 IDEAL FRANCHISEE PROFILE 29 Prudential IncomeFlex 29 NOL carryforwards 29 multiemployer 29 www.att.com u verse 29 similarly captioned 29 obligor 29 PFAs 29 Harwood Feffer 29 FCMs 29 FlickDirect Inc 29 p rior 29 usufruct 29 Vantagepoint 29 IncomeFlex 29 Financing Activities Issuance 29 nonlicensed 29 subadvisers 29 qualifing 29 Rogerscasey 29 MCP MCSE 29 amortization EBITDA adjusted EBITDA 29 SteelPath 29 Lead Plaintiffs 29 Serebra Connect 29 Candidates MUST 29 SOLUTION Restrict access 29 nonadmitted insurance 29 Bershad LLP 29 qualified donee 29 tortious conduct 29 Christine Marcks president 29 Schulte Roth & 29 Form W 8BEN 29 Perella Weinberg Partners LP 29 representative payee 29 bona fide occupational 29 Phil Mickelson Stewart Cink 29 Rule #:#-# [002] 29 Banks.com s 29 Restated Agreement 29 homestead farmstead 29 Subchapter S corporations 29 FSAIMM Chief Operating Officer 29 Mirdita Project Manager 29 prohibits outrages 29 Reed Kathrein 29 FIM Advisers 29 Transferees 29 non derogable 29 repudiatory 29 Eligible 29 Socially disadvantaged 29 Private Wealth Advisors 29 HPC Registered Physiotherapist 29 title taxation sociopolitical 29 AXA Advisors 29 § #b [002] 29 NYSE Amex LTS 29 quali fied 29 postgraduate qualifications 29 HighMark Funds 29 Disclosure DAD 29 Act FMSA 29 Sponsor sole discretion 29 liability CGL 29 Labaton Sucharow LLP 29 Mr. Patriarco 29 Enhanced CRB 29 securities laws 29 mutual funds 28 advisors FSI Newsbrief 28 Line 9b 28 Triaxx 28 Wyo. Stat 28 indenture trustee 28 NAPFA 28 peremptory norm 28 joint tortfeasors 28 D. Cruise Trevali 28 fiduciary duty 28 subordinate tranches 28 nondeductible 28 Authorised Person 28 Amerivet 28 SSgA Funds Management 28 ClearBridge Advisors LLC 28 DJ Trahan JB Holmes 28 immoveable property 28 ICMA RC 28 experie MORE 28 Master Servicer 28 phonorecords 28 NDCC ch 28 pro se litigant 28 CERTIFIED FINANCIAL PLANNER TM 28 professional licensures 28 Unfunded pension 28 FFO FAD 28 remunerated 28 Million Dollar Round Table 28 NASD Dispute Resolution 28 LUCRF 28 NEBOSH 28 historicalfacts 28 FTG Circuits Toronto 28 & Grossmann LLP 28 experi MORE 28 scienter 28 citywire.co.uk content requires 28 Buyer Representation 28 fiduciary duties owed 28 Voluntary Contribution 28 qualification 28 qual 28 Calamos Advisors 28 Network Professional CCNP 28 intersegment transactions 28 nonimmigrant aliens 28 Aline Leclerc geologist OGQ 28 joint ventures strategic alliances 28 CPE credits 28 MayoClinic.com www.mayoclinic.com 28 Certified Accountant 28 interests 28 AEC Q# automotive 28 CCVP 28 http:/www.avroenergy.com 28 OF DEFAULT 28 depreciation amortization accretion 28 Wavelink Certified 28 variable annuities 28 Bi lingual 28 Newly Qualified 28 Penalty Guidelines 28 Qualified Teacher 28 subadvised 28 Adjusted EBITDA Adjusted 28 loss carrybacks 28 Vanda inability 28 Registered Broker Dealer 28 comparability purposes 28 Advisor LLC LMPFA 28 InsightOne 28 insured depositories 28 Certified Professionals 28 Coverdells 28 SB# Provides 28 FoFs view 28 Kelmoore 28 PLANSPONSOR Magazine 28 EIDL assistance 28 FINRA arbitrations 28 documentation evidencing 28 viatical investments 28 extraditable offenses 28 c Represents 28 IIROC Dealer Member 28 FFO allocable 28 Bernstein Litowitz 28 constitutes discloseable transaction 28 Geller Rudman PLLC 28 UYM Fund 28 Public Accountant 28 Rule #b 5 28 JGP Final 28 EITC eligibility 28 provisons 28 Editors Web.com 28 criteria visit www.fast#.com 28 Rumeila Zubair Qurna 28 Kingate 28 commercially astute 28 outrages upon 28 incidental thereto 28 Crewzers Is Seeking 28 prospectuses 28 HUBZones 28 intendment 28 theirrespective owners 28 Required Minimum Distributions 28 Valued Added 28 Zone QIZ 28 multiemployer defined 28 Erisa 28 NI #-# Standards 28 visit www.IMSAethics.org 28 investment conduits REMICs 28 Grandfathered Plan 28 USI Affinity 28 nondiversified 28 judicial estoppel 28 AMLP 28 moneys appropriated 28 Reincorporation 28 qualify 28 Laudus Funds 28 Beneficiary designations 28 Nonexempt 28 breached fiduciary duties 28 defining interracial marriages 28 Prerequisites 27 auditee 27 CPE Credits 27 SEAMARK 27 Blackman Kallick Bartelstein 27 self employed 27 visit Sears.com energystar 27 Fairfield Sentry Fund 27 Instructional Designers 27 Preferred Qualifications 27 promissory fraud 27 Pre Qualification 27 responsi bilities 27 enumerated herein 27 YieldPlus Fund 27 Approved Persons 27 Fiduciary Standard 27 leviable 27 Job Description Responsibilities 27 tradespersons 27 Afcon finals 27 Learning Credits 27 checkable references 27 Trade Readjustment Assistance 27 HS Diploma 27 ROBS 27 Quantity Surveying 27 Genuine Occupational 27 problems rendering UFX 27 TD AMERITRADE Clearing 27 Senior Estimator 27 - Financing Activities [001] 27 QZABs 27 investment conduit REMIC 27 nonqualifying 27 described techie geek 27 HFMA Peer Review 27 Covered Entities 27 TriPoint Global Equities 27 CNPR 27 Wolf Haldenstein 27 Frederick Felder P.Geo 27 QUALIFICATIONS 27 victimizing stranger 27 Retirement Plan 27 YOUR FUNDS 27 NVQ Assessor 27 send unsolicited emails 27 qualifed 27 EPCRS 27 Secondment 27 Phil Mickelson Hunter Mahan 27 STOLI transactions 27 Pre Arranged 27 Tax Exempt Organizations 27 facially invalid 27 merit Matsdorf 27 constitutionally enumerated 27 gasworld.com news 27 subrogate 27 COFI removal 27 EquityStar 27 Daniel Kilby P.Eng 27 GPHR 27 AGIFM 27 hardship deferment 27 Dale Jarrett Bobby Labonte 27 nonappropriated fund 27 NPI.DB respectively 27 Managed Accounts 27 SPhinX 27 fiduciary obligations 27 Fiduciary 27 BTEC HND 27 immovable property 27 wholly unconnected 27 continuous submergence 27 RNLD 27 ActiFi 27 Pyramis Global Advisors 27 unreimbursed employee 27 certificated 27 postpetition 27 Minimum qualifications 27 TACNAV systems 27 Montavo refers 27 § #-#.# [004] 27 § #.# subd [001] 27 Units CEU 27 UNII Balance Average 27 Ike Osmani P.Geo 27 BTEC HNC 27 reissuances 27 Sanswire airships 27 multiemployer pension 27 restitutionary 27 Online Representations 27 consitute 27 subchapter shall 27 Repurchased shares 27 Central GoldTrust 27 gainfully engaged 27 SACNASP 27 Techwell designs 27 Constructionline 27 Preference 27 Berman DeValerio 27 Skilled Worker