Watson Wyatt Worldwide, Inc. (Watson Wyatt) is a global consulting firm, providing human capital and financial management consulting services. The Company focuses on delivering consulting services that help its clients anticipate, identify, and capitalize on emerging opportunities in human capital management. It also provides independent financial advice regarding all aspects of life assurance and general insurance, as well as investment advice to assist its clients in developing investment strategies. As of June 30, 2009, Watson Wyatt provided these services through approximately 7,700 associates in 108 offices located in 34 countries. The global operations include five segments: Benefits, Technology and Administration Solutions, Human Capital, Investment Consulting, and Insurance & Financial Services. In December 2008, Watson Wyatt acquired SMART Human Resource Vietnam Company Limited, a human resources (HR) consulting services firm in Vietnam.