Transactions

the assets of Taylor Dynamometer, Inc. a portfolio company of Polaris Capital Corporation have been acquired by GRAM Investments MERTZ ASSOCIATES acted as advisor to Polaris Capital Corporation in preparing offering materials, designing a marketing program, contacting potential purchasers, evaluating proposals and participating in negotiations.

• TAYLOR DYNAMOMETER, INC., New Berlin, Wisconsin, manufactures and markets hydraulic engine and chassis dynamometers and related diagnostic software and instrumentation for testing engines and trucks, primarily heavy-duty. Taylor has become an innovative leader in its industry niche and has built a reputation for dependability and durability over its 70-year history.
   
• POLARIS CAPITAL CORPORATION, Milwaukee, Wisconsin, is a small business investment company.
   
• GRAM INVESTMENTS, Mequon, Wisconsin, was formed to acquire and operate a manufacturing company with a proprietary product.