Exhibit 3.26

BYLAWS
OF
MERAGON FINANCIAL SERVICES, INC.

ARTICLE I
OFFICES

1.01PRINCIPAL OFFICE. The principal office of the Corporation shall be located at 861B Asheland Avenue, Asheville, Buncombe County, North Carolina 28801.

1.02REGISTERED OFFICE. The registered office of the Corporation required by law to be maintained in the State of North Carolina may be, but need not be, identical with the principal office.

1.03OTHER OFFICES. The Corporation may have offices at such other places, either within or without the State of North Carolina, as the Board of Directors may designate or as the affairs of the Corporation may require from time to time.

ARTICLE II
MEETING OF SHAREHOLDERS

2.01PLACE OF MEETINGS. All meetings of shareholders shall be held at the principal office of the Corporation, or at such other place, either within or without the State of North Carolina, as shall be designated on the notice of the meeting or agreed upon by a majority of the shareholders entitled to vote thereon.

2.02ANNUAL MEETINGS. The annual meetings of shareholders for the election of directors and the transaction of other business shall be held at a place selected by the directors each year on any day in any month as determined by the Board of Directors.

2.03SUBSTITUTE ANNUAL MEETINGS. If the annual meeting shall not be held on the day designated by these By-Laws, a substitute annual meeting may be called in accordance with the provisions of Section 2.04. A meeting so called shall be designated and treated for all purposes as the annual meeting.

2.04SPECIAL MEETINGS. Special meetings of the shareholders may be called at any time by the President, Secretary, or any shareholder pursuant to the written request of the holders of not less than one-tenth of all the shares entitled to vote at the meeting.

2.05NOTICE OF MEETINGS. (a) Written or printed notice stating the time and place of the meeting shall be delivered not less than ten (10) nor more than fifty (50) days before the date of any shareholders’ meeting, either personally or by mail, by or at the direction of the President, the Secretary, or other person calling the meeting, to each shareholder of record entitled to vote at such meeting; provided that such notice must be given not less than twenty (20) days before the day of any meeting at which a merger or consolidation is to be considered. If mailed, such notice shall be deemed to be delivered when deposited in the United States mail, addressed to the

shareholder at his or her address as it appears on the record of shareholders of the Corporation, with postage thereon prepaid.

(b)In the case of a special meeting, the notice of meeting shall specifically state the purpose or purposes for which the meeting is called; but, in the case of an annual or substitute annual meeting, the notice of meeting need not specifically state the business to be transacted unless such a statement is required by the provisions of the North Carolina Business Corporation Act.

(c)When a meeting is adjourned for thirty (30) days or more, notice of the adjourned meeting shall be given as in the case of an original meeting. When a meeting is adjourned for less than thirty (30) days in any one adjournment, it is not necessary to give any notice of the adjourned meeting other than by announcement at the meeting at which the adjournment is taken.

(d)In the event that a shareholder shall not be in the country in which a meeting is set, such shareholder shall have the right upon written notice to postpone the meeting time for not more than ten (10) days from the date scheduled.

2.06VOTING LISTS. At least ten days before each meeting of shareholders, the Secretary of the Corporation shall prepare an alphabetical list of the shareholders entitled to vote at such meeting or any adjournment thereof, with the address of and number of shares held by each, which list shall be kept on file at the registered office of the Corporation for a period of ten (10) days prior to such meeting, and shall be subject to inspection by any shareholder at any time during the usual business hours. This list shall also be produced and kept open at the time and place of the meeting and shall be subject to inspection by any shareholder during the whole time of the meeting.

2.07QUORUM. (a) A majority of the outstanding shares of the Corporation entitled to vote, represented in person or by proxy, shall constitute a Quorum at a meeting of shareholders, except that at a substitute annual meeting of shareholders the number of shares then represented either in person or by proxy, even though less than a majority, shall constitute a Quorum for the purpose of each meeting.

(b)The shareholders present at a duly organized meeting may continue to transact business until adjournment, notwithstanding the withdrawal of enough shareholders to leave less than a Quorum.

(c)In the absence of a Quorum at the opening of any meeting of shareholders, such meeting may be adjourned from time to time by a vote of the majority of the shares voting on the motion to adjourn and at any adjourned meeting at which a Quorum is present, any business may be transacted which might have been transacted at the original meeting.

2.08PROXIES. Shares may be voted either in person or by one or more agents authorized by a written proxy executed by the shareholder or by his or her duly authorized attorney-in-fact. A proxy is not valid after the expiration of eleven (11) months from the date of its execution, unless the person executing it specifies therein the length of time for which it is to

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continue in force, or limits its use to a particular meeting, but no proxy shall be valid after ten (10) years from the date of its execution.

2.09VOTING OF SHARES. (a) Subject to the provisions of Section 3.04, each outstanding share entitled to vote shall be entitled to one vote on each matter submitted to a meeting of shareholders.

(b)Except in the election of directors as governed by the provisions of Section 3.03, the vote of a majority of the shares voted on any matter at a meeting of shareholders at which a Quorum is present shall be the act of the shareholders on that matter, unless the vote of a greater number is required by law or by the Charter or By-Laws of this Corporation.

(c)Shares of its own stock owned by the Corporation, directly or indirectly, through a subsidiary Corporation or otherwise, shall not be voted and shall not be counted in determining the total number of shares entitled to vote, except that shares held in a fiduciary capacity may be voted and shall be counted to the extent provided by law.

2.10INFORMAL ACTION BY SHAREHOLDERS. Any action which may be taken at a meeting of the shareholders may be taken without a meeting if a consent in writing, setting forth the action so taken, shall be signed by all of the persons who would be entitled to vote upon such action at a meeting, and filed with the Secretary of the Corporation to be kept as part of the corporate records.

ARTICLE III
BOARD OF DIRECTORS

3.01POWERS. The Board of Directors shall elect the officers designated by the Shareholder. The business and affairs of the Corporation shall be managed by its Shareholder and any other powers customarily exercised by the Board of Directors shall be exercised by the Shareholder.

3.02NUMBER, TERM AND QUALIFICATION. The corporation shall have no fewer than one director. The number of directors constituting the Board of Directors may be increased or decreased from time to time by the vote of the holders of a majority of the outstanding shares of the corporation at any regular or special meeting of shareholders, but no decrease shall have the effect of shortening the term of an incumbent director (unless the shareholders remove the  director), nor shall there ever be fewer than one director. Each director shall hold office until his or her death, resignation, retirement, removal, disqualification or his or her successor shall have been elected and qualified. Directors need not be residents of the State of North Carolina or shareholders of the Corporation.

3.03ELECTION OF DIRECTORS. Except as provided in Section 3.06, the directors shall be elected at the annual meeting of shareholders, and the person who receives the highest number of votes shall be deemed to have been elected. If any shareholder so demands, the election of directors shall be by ballot.

3.04REMOVAL. Any Director may be removed at any time with or without cause by a vote of the shareholders holding a majority of the outstanding shares entitled to vote at an

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election of directors. However, unless the entire Board is removed, an individual director shall not be removed when the number of shares voting against the proposal for removal would be sufficient to elect a director if such shares could be voted cumulatively at an annual election. If any directors are so removed, new directors may be elected at the same meeting.

3.05VACANCIES. Any vacancy occurring in the Board of Directors may be filled by the vote of a majority of the remaining directors even though less than a quorum, or by the sole remaining director. A director elected to fill a vacancy shall be elected for the unexpired term of his or her predecessor in office. Any directorship to be filled by reason of an increase in the authorized number of directors shall be filled only by election at an annual meeting or at a special meeting of shareholders called for that purpose.

3.06CHAIRPERSON OF BOARD. There may be a Chairperson of the Board of Directors elected by the Directors from their number at any meeting of the Board. The Chairperson shall preside at all meetings of the Board of Directors and perform such other duties as may be directed by the Board.

3.07COMPENSATION. The Board of Directors may compensate directors for their services as such and may provide for the payment of any or all expenses incurred by directors in attending regular meetings and special meetings of the Board.

ARTICLE IV
MEETINGS OF DIRECTORS

4.01REGULAR MEETINGS. A regular meeting of the Board of Directors shall be held immediately after, and at the same place as, the annual meeting of shareholders. In addition, the Board of Directors may provide, by resolution, the time and place either within or without the State of North Carolina, for the holding of additional regular meetings.

4.02SPECIAL MEETINGS. Special meetings of the Board of Directors may be called by or at the request of the President or any two (2) directors. Such a meeting may be held either within or without the State of North Carolina, as fixed by the person or persons calling the meeting.

4.03NOTICE OF MEETINGS. Regular meetings of the Board of Directors may be held without notice. The person or persons calling a special meeting of the Board of Directors shall, at least two (2) days before the meeting, give notice thereof by any usual means of communication. Such notice need not specify the purpose for which the meeting is called.

4.04WAIVER OF NOTICE. Any director may waive notice of any meeting. The attendance by a director at a meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objection to the transaction of any business because the meeting is not lawfully called or convened.

4.05QUORUM. A majority of the number of directors fixed by these By-Laws shall constitute a Quorum for the transaction of business at any meeting of the Board of Directors.

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4.06MANNER OF ACTING. Except as otherwise provided in these By-Laws, the act of the majority of the directors present at a meeting at which a Quorum is present shall be the act of the Board of Directors.

4.07PRESUMPTION OF ASSENT. A director of the Corporation who is present at a meeting of the Board of Directors at which action on any corporate matter is taken shall be presumed to have assented to the action taken unless his or her contrary vote is recorded or his or her dissent is otherwise entered in the minutes of the meeting or unless he or she shall file his or her written dissent to such action with the person acting as the secretary of the meeting before the adjournment thereof or shall forward such dissent by registered mail to the Secretary of the Corporation immediately after the adjournment of the meeting. Such right to dissent shall not apply to a director who voted in favor of such action.

4.08INFORMAL ACTION BY DIRECTORS. Action taken by a majority of the directors without a meeting is nevertheless Board action if written consent to the action in question is signed by all the directors and filed with the minutes of the proceedings of the Board, whether done before or after the action so taken,

4.09POSTPONEMENT OF MEETINGS. Notwithstanding any provision to the contrary, each Director must have actual written notice of a meeting other than the annual meeting and if a Director shall not be in the country in which the meeting is set, such Director shall upon written notice have the right to postpone the meeting for up to ten (10) days.

ARTICLE V
OFFICERS

5.01OFFICERS OF THE CORPORATION. The officers of the Corporation shall consist of a President, a Secretary, a Treasurer and such Assistant Secretaries, Assistant Treasurers and other officers as the Board of Directors may from time to time elect. Any two or more offices may be held by the same person, but no officer may act in more than one capacity where action of two or more officers is required, and the offices of President and Secretary shall not be held by the same person.

5.02ELECTION AND TERM. The officers of the Corporation shall be elected by the Board of Directors and each officer shall hold office for one year or until his or her successor shall have been elected and qualified.

5.03COMPENSATION OF OFFICERS. The compensation of all officers of the Corporation shall be fixed by the Board of Directors and no officer shall serve the Corporation in any other capacity and receive compensation therefore unless such additional compensation is authorized by the Board of Directors.

5.04REMOVAL. Any officer or agent elected or appointed by the Board of Directors may be removed by the Board whenever in its judgment the best interests of the Corporation will be served thereby; but such removal shall be without prejudice to the contract rights, if any, of the person so removed.

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5.05BONDS. The Board of Directors may by resolution require any officer, agent, or employee of the Corporation to give bond to the Corporation, with sufficient sureties, conditioned on the faithful performance of the duties of his or her respective office or position, and to comply with such other conditions as may from time to time be required by the Board of Directors.

5.06PRESIDENT. The President shall be the principal executive officer of the Corporation and, subject to the control of the Board of Directors, shall in general supervise and control all of the business and affairs of the Corporation. He or she shall, when present, preside at all meetings of the shareholders. He or she shall sign, with the Secretary, an Assistant Secretary, or any other proper officer of the Corporation thereto authorized by the Board of Directors, certificates for shares of the Corporation, any deeds, mortgages, bonds, contracts, or other instruments which the Board of Directors has authorized to be executed, except in cases where the signing and execution thereof shall be expressly delegated by the Board of Directors or by these By-Laws to some other officer or agent of the Corporation, or shall be required by law to be otherwise signed or executed; and in general he or she shall perform all duties incident to the office of President and such other duties as may be prescribed by the Board of Directors from time to time.

5.07VICE-PRESIDENT.  In the absence of the President or in the event of his or her death or inability or refusal to act, the Vice-President, unless otherwise determined by the Board of Directors, shall perform the duties of the President, and when so acting shall have all the powers of and be subject to all the restrictions upon the President. He or she shall perform such other duties as may be assigned to him or her by the President or by the Board of Directors. Any Vice-President may sign, with the Secretary or an Assistant Secretary, certificates for shares of the Corporation.

5.08SECRETARY. The Secretary shall (a) keep the minutes of the meetings of the shareholders, of the Board of Directors, and of all Executive Committees in one or more books provided for that purpose; (b) see that all notices are duly given in accordance with the provisions of these By-Laws or as required by law; (c) be custodian of the corporate records and of the seal of the Corporation and see that the seal of the Corporation is affixed to all of the Corporation’s documents, the execution of which is duly authorized; (d) keep a register of the post office address of each shareholder which shall be furnished to the Secretary by such shareholder; (e) sign with the President, or a Vice-President, certificates for shares of the Corporation, the issuance of which have been authorized by resolution of the Board of Directors; (f) have general charge of the stock transfer books of the Corporation; (g) keep, or cause to be kept, in the State of North Carolina at the Corporation’s registered office or principal place of business a record of the Corporation’s shareholders, giving the names and addresses of all shareholders and the number and class of shares held by each and prepare, or cause to be prepared, voting lists prior to each meeting of shareholders as required by law; and (h) in general, perform all duties incident to the office of Secretary and such other duties as from time to time may be assigned to him or her by the President or by the Board of Directors.

5.09ASSISTANT SECRETARIES. In the absence of the Secretary, or in the event of his or her death or inability or refusal to act, any Assistant Secretary, unless otherwise determined by the Board of Directors, shall perform the duties of the Secretary, and when so acting shall have

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the powers of and be subject to all the restrictions upon the Secretary. They shall perform such other duties as may be assigned to them by the Secretary, by the President or by the Board of Directors. Any Assistant Secretary may sign, with the President or a Vice-President, certificates for shares of the Corporation.

5.10TREASURER. The Treasurer shall (a) have charge and custody of and be responsible for all funds and securities of the Corporation; receive and give receipts for monies due and payable to the Corporation from any source whatsoever, and deposit all such monies in the name of the Corporation in such depositories as shall be selected in accordance with the provisions of Section 6.04 of these By-Laws; (b) prepare, or cause to be prepared, a true statement of the Corporation’s assets and liabilities as of the close of each fiscal year, all in reasonable detail, which statements shall be made and filed at the Corporation’s registered office or principal place of business in the State of North Carolina within two months after the end of each fiscal year and kept available for a period of at least ten years; and (c) in general, perform all of the duties incident to the office of Treasurer and such other duties as from time to time may be assigned to him or her by the President or by the Board of Directors, or by these By-Laws, including the preparation of financial reports and tax returns as required by law or requested by the President or the Board of Directors.

5.11ASSISTANT TREASURERS.  In the absence of the Treasurer, or in the event of his or her death or inability or refusal to act, any Assistant Treasurer, unless otherwise determined by the Board of Directors, shall perform the duties of the Treasurer, and when so acting shall have all the powers of and be subject to all the restrictions upon the Treasurer. They shall perform such other duties as may be assigned to them by the Treasurer, by the President or by the Board of Directors.

ARTICLE VI
CONTRACTS, LOANS, CHECKS AND DEPOSITS

6.01CONTRACTS. The Board of Directors may authorize any officer, officers, agent or agents to enter into any contract or execute and deliver any instrument in the name of and on behalf of the Corporation, and such authority may be general or confined to specific instances.

6.02LOANS. No loans shall be contracted on behalf of the Corporation and no evidence of indebtedness shall be issued in its name unless authorized by a resolution of the Board of Directors. Such authority may be general or confined to specific instances.

6.03CHECKS AND DRAFTS. All checks, drafts or other orders for the payment of money issued in the name of the Corporation shall be signed by such officer, officers, agent or agents of the Corporation and in such manner as shall from time to time be determined by resolution of the Board of Directors.

6.04DEPOSITS. All funds of the Corporation not otherwise employed shall be deposited from time to time to the credit of the Corporation in such depositories as the Board of Directors may select.

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ARTICLE VII
CERTIFICATES FOR SHARES AND THEIR TRANSFER

7.01CERTIFICATES FOR SHARES. Certificates representing shares of the Corporation shall be in such form as shall be determined by the Board of Directors. The Corporation shall issue and deliver to each shareholder certificates representing all fully paid shares owned by her or him. Certificates shall be signed by the President or a Vice-President and by the Secretary or Treasurer or an Assistant Secretary or an Assistant Treasurer. All certificates for shares shall be consecutively numbered or otherwise identified. The name and address of the person to whom the shares represented thereby are issued, with the number and class of shares and the date of issue, shall be entered on the stock transfer books of the Corporation.

7.02TRANSFER OF SHARES. Transfer of shares of the Corporation shall be made only on the stock transfer books of the Corporation by the holder of record thereof or by his or her legal representative, who shall furnish proper evidence of authority to transfer, or by his or her attorney thereunto authorized by power of attorney duly executed and filed with the Secretary, and on surrender for cancellation of the certificate for such share.

7.03LOST CERTIFICATES. The Board of Directors may direct a new certificate to be issued in place of any certificate issued by the Corporation claimed to have been lost or destroyed, upon receipt of any affidavit of such fact from the person claiming the certificate of stock to have been lost or destroyed. When authorizing such issue of a new certificate, the Board of Directors shall require that the owner of such lost or destroyed certificate, or his or her legal representative, give the Corporation a bond in such sum as the Board may direct as indemnity against any claim that may be made against the Corporation with respect to the certificate claimed to have been lost or destroyed, except where the Board of Directors by resolution finds that in the judgment of the Directors the circumstances justify omission of a bond.

7.04CLOSING TRANSFER BOOKS AND FIXING RECORD DATE. (a) For the purpose of determining shareholders entitled to notice of or to vote at any meeting of shareholders or any adjournment thereof, or entitled to receive payment of any dividend, or in order to make a determination of shareholders for any other proper purpose, the Board of Directors may provide that the stock transfer books shall be closed for a stated period but not to exceed, in any case, fifty (50) days. If the stock transfer books shall be closed for the purpose of determining. shareholders entitled to notice of or to vote at a meeting of shareholders, such books shall be closed for at least ten (10) days immediately preceding such meeting.

(b)In lieu of closing the stock transfer books, the Board of Directors may fix in advance a date as the record date for any such determination of shareholders, such record date in any case to be not more that fifty (50) days and, in case of a meeting of shareholders, not less than ten (10) days immediately preceding the date on which the particular action, requiring such determination of shareholders, is to be taken.

(c)If the stock transfer books are not closed and no record date is fixed for the determination of shareholders entitled to notice of or to vote at a meeting of shareholders, or shareholders entitled to receive payment of a dividend, the date on which notice of the meeting is

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mailed or the date on which the resolution of the Board of Directors declaring such dividend is adopted, as the case may be, shall be the record date for such determination of shareholders.

(d)When a determination of shareholders entitled to vote at any meeting of shareholders has been made as provided in this Section, such determination shall apply to any adjournment thereof except where the determination has been made through the closing of the stock transfer books and the stated period of closing has expired.

7.05HOLDER OF RECORD.  The Corporation may treat as absolute owner of shares the person in whose name the shares stand of record on its books just as if that person had full competency, capacity and authority to exercise all rights of ownership irrespective of any knowledge or notice to the contrary or any description indicating a representation, pledge or other fiduciary relation or any reference to any other instrument or to the rights of any other person appearing upon its record or upon the share certificate except that any person furnishing to the Corporation proof of his or her appointment as a fiduciary shall be treated as if he or she were a holder of record of its shares.

7.06TREASURY SHARES.  Treasury shares of the Corporation shall consist of such shares as have been issued and thereafter acquired but not canceled by the Corporation. Treasury shares shall not carry voting or dividend rights.

ARTICLE VIII
GENERAL PROVISIONS

8.01DIVIDENDS. The Board of Directors may from time to time declare, and the Corporation may pay, dividends on its outstanding shares in cash, property or its own shares pursuant to law and subject to the provisions of its Charter.

8.02SEAL. The corporate seal of the Corporation shall consist of concentric circles between which is the name of the Corporation and in the center of which is inscribed SEAL, and such seal shall be adopted by the Board of Directors at their initial meeting.

8.03WAIVER OF NOTICE.  Whenever any notice is required to be given to any shareholder or director by law, by the Charter or by these By-Laws, a waiver thereof in writing signed by the person or persons entitled to such waiver, whether before or after the time stated therein, shall be equivalent to the giving of such notice.

8.04INDEMNIFICATION. (a) Any person who at any time serves or has served as a director, officer, employee or agent of the Corporation, or in such capacity at the request of the Corporation for any other corporation, partnership, joint venture, trust or other enterprise, shall have a right to be indemnified by the Corporation to the fullest extent permitted by law against:

(1)reasonable expenses, including attorneys’ fees actually and necessarily incurred by her or him in connection with any threatened, pending completed action, suit or proceedings, whether civil, criminal, administrative or investigative, and whether or not brought by or on behalf of the Corporation, seeking to hold him or her liable by reason of the fact that he or she is or was acting in such capacity; and,

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(2)reasonable payments made by him or her in satisfaction of any judgment, money decree, fine, penalty or settlement for which he or she may have become liable in any such action, suit or proceeding.

(b)The Board of Directors of the Corporation shall take all such action as may be necessary or appropriate to authorize the Corporation to pay the indemnification required by this By-Law, including without limitation, to the extent needed, making a good faith evaluation of the manner in which the claimant for indemnity acted and of the reasonable amount of indemnity due him or her and giving notice to, and obtaining approval by, the shareholders of the Corporation.

(c)Any person who at any time after the adoption of this By-Law served or has served in any of the aforesaid capacities for or on behalf of the Corporation shall be deemed to be doing or to have done so in reliance upon, and as consideration for, the right of indemnification provided herein. Such right shall inure to the benefit of the legal representatives of any such person and shall not be exclusive of any other rights to which such person may be entitled apart from the provisions of this By-Law.

8.05FISCAL YEAR.  The fiscal year of the Corporation shall be fixed by the Board of Directors.

8.06AMENDMENTS. (a) Except as otherwise provided herein, these By-Laws may be amended or repealed and new By-Laws may be adopted by the shareholders or by the affirmative vote of a majority of the Directors then holding office at any regular or special meeting of the Board of Directors.

(b)The Board of Directors shall have no power to adopt a By-Law: (1) prescribing Quorum or voting requirements for action by shareholders or directors different from those prescribed by law; (2) increasing or decreasing the number of directors; or (3) classifying and staggering the election of directors.

(c)No By-Law adopted or amended by the shareholders shall be amended or repealed by the Board of Directors, except to the extent that such By-Law expressly authorized its amendment or repeal by the Board of Directors.

SECRETARY’S CERTIFICATE

This is to certify that the foregoing Bylaws of Meragon Financial Services, Inc. have been duly adopted by the Board of said Corporation on the 31st day of August, 2000.

IN WITNESS WHEREOF, the undersigned, duly and acting Secretary of the Corporation, has signed this Certificate and affixed the seal of the Corporation hereon dated the 31st day of August, 2000.

/s/ Karen Walker

Secretary

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