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Title:

Fairness Opinion Documentation

Entities:

724 Solutions Inc.; Chordiant Software, Inc.; Citrix Systems, Inc.; Click Commerce, Inc.; Crossworlds Software Inc.; divine, Inc.; Extended Systems Inc.; Extensity Inc.; FalconStor Software, Inc.; Frontstep Inc.; Innoveda Inc.; Kroll Inc.; Liquent Inc.; MAPICS, Inc.; Mechanical Dynamics Inc.; Momentum Business Applications Inc.; NEON Systems, Inc.; Net Perceptions, Inc.; Novell, Inc.; Numerical Technologies Inc.; Open Market Inc.; Openwave Systems Inc.; PeopleSoft, Inc.; Prime Response Inc.; Roxio, Inc.; Semotus Solutions, Inc.; SPSS Inc.; SunGard Data Systems Inc.;