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Subsequent Event
6 Months Ended
Jun. 30, 2011
Subsequent Event

Note 13. Subsequent Event

In July 2011, Polaris announced that its Board of Directors has approved a two-for-one split of the Company’s outstanding shares of Common stock to be effected in the form of a one-hundred percent stock dividend. On September 12, 2011, Polaris shareholders will receive one additional share of Common stock for each share of record they hold at the close of business on September 2, 2011. Upon completion of the stock split, Polaris will have approximately 69,000,000 shares of Common Stock outstanding. In connection with the stock split, the Board of Directors approved a corresponding increase in the common shares authorized to be issued from 80,000,000 shares to 160,000,000 shares. The shares and per share amounts presented herein have not been adjusted to reflect the impact of the stock split.