THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

IKON Office Solutions, Inc. (IKN)

1/17/2006 Proxy Information

Mr. Luterman, a member of the Company’s Board of Directors, has served as the Chief Financial Officer of KeySpan Corporation from August 1999 until the present time (as of the date of this proxy statement). In March 2002, Mr. Luterman, along with other officers of KeySpan, was named in a formal investigation by the SEC and the U.S. Attorney’s Office for the Southern District of New York relating to his trading activities with respect to KeySpan common stock during the period following the acquisition in February 2000 by KeySpan of the Roy Kay companies through the July 17, 2001 announcement of a special accounting charge. Since mid-2002, KeySpan has not received any further notifications or inquiries concerning this matter.

1/14/2005 Proxy Information

Mr. Luterman, a member of the Company’s Board, has served as the Chief Financial Officer of KeySpan Corporation from August 1999 until the present time (as of the date of this proxy statement). Mr. Luterman, along with other officers of KeySpan, has been named in a formal investigation by the SEC and the U.S. Attorney’s Office, Southern District of New York relating to his trading activities with respect to KeySpan common stock during the period following the acquisition in February 2000 by KeySpan of the Roy Kay companies through the July 17, 2001 announcement of a special accounting charge.

1/15/2004 Proxy Information

Mr. Luterman, a member of the Company’s Board, has served as the Chief Financial Officer of KeySpan Corporation from August 1999 until the present time (as of the date of this proxy statement). Mr. Luterman, along with other officers of KeySpan, has been named in a formal investigation by the SEC and the U.S. Attorney’s Office, Southern District of New York relating to his trading activities with respect to KeySpan common stock during the period following the acquisition in February 2002 by KeySpan of the Roy Kay companies through the July 17, 2001 announcement of a special accounting charge. As of the date of this proxy statement, this investigation has not been closed.