The Wall Street Tax Educational Corporation, in cooperation with NERA and the Wall Street Tax Association, held a transfer pricing training program in New York City on 27 October 2011. Several experts from NERA -- Senior Vice President Dr. Harlow Higinbotham, Vice President Dr. Stuart Harshbarger, and Special Consultant Dr. Alexander Voegele -- presented. The training program covered intercompany interest rates; intercompany credit guarantees; the Advance Pricing Agreement process; outsourcing profits; and valuing financial service company trademarks.