The complaint alleges violations of Sections 11, 12(a)(2) and 15 of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. The complaint further alleges that the Prospectus was materially false and misleading because it failed to disclose, among other things, that: (i) Goldman Sachs, Bear Stearns, Merrill, Lehman and Smith Barney had solicited and received excessive and undisclosed commissions from certain investors in exchange for which Goldman Sachs, Bear Stearns, Merrill, Lehman and Smith Barney allocated to those investors material portions of the restricted number of Network Plus shares issued in connection with the Network Plus IPO; and (ii) Goldman Sachs, Bear Stearns, Merrill, Lehman and Smith Barney had entered into agreements with customers whereby Goldman Sachs, Bear Stearns, Merrill, Lehman and Smith Barney agreed to allocate Network Plus shares to those customers in the Network Plus IPO in exchange for which the customers agreed to purchase additional Network Plus shares in the aftermarket at pre-determined prices. As alleged in the complaint, the SEC is investigating underwriting practices in connection with several other initial public offerings.