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www.fdanews.com/articles/152904-smith-amp-nephew-to-lay-off-100-workers

Smith & Nephew to Lay Off 100 Workers

February 4, 2013
Smith & Nephew Orthopedics is laying off an estimated 100 employees in Memphis and Andover, Mass., citing the 2.3 percent excise tax on orthopedic device companies as the reason.
Memphis Business Journal