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Insight Pharmaceuticals markets, distributes and sells over-the-counter healthcare products to consumers, principally through mass merchandising and drug and supermarket trades. The Company outsources its warehousing and distribution operations and employs contract manufacturers to produce its products, which are sold domestically and worldwide. Some of the Company's most well known products include, Sucrets, Anacin, Bonine, and Nix.

Insight was acquired by Allied Capital Corporation (NYSE: ALD) for approximately $155 million in December 2004.

In connection with financial reporting requirements under FASB 142, Curtis was engaged to provide valuation services to assist the Company with its annual goodwill impairment testing.