Business Description

1. Na t ure of Operations Oshkosh Corporation and its subsidiaries (the “Company”) is a global industrial technology company specializing in the design, development and manufacture of purpose-built vehicles and equipment for the access, fire, airport ground support, refuse collection, concrete placement, defense and delivery vehicle markets. “Oshkosh” refers to Oshkosh Corporation, not including its subsidiaries. The Company is organized into three reportable segments — Access, Vocational and Transport. The Access segment is conducted through a wholly-owned subsidiary, JLG Industries, Inc. and its wholly-owned subsidiaries (JLG). The Vocational segment is conducted through wholly-owned subsidiaries Pierce Manufacturing Inc. (Pierce), Maxi-Metal Inc. (Maxi-Metal), Kewaunee Fabrications, LLC (Kewaunee), Oshkosh AeroTech, LLC and its wholly-owned subsidiaries (Oshkosh AeroTech), McNeilus Companies, Inc. (McNeilus), Oshkosh Commercial Products, LLC (Oshkosh S-Series) and Iowa Mold Tooling Co., Inc. (IMT). The Transport segment is conducted through a wholly-owned subsidiary Oshkosh Defense, LLC and its wholly-owned subsidiaries (Oshkosh Defense).