Wabash National Corp was incorporated in Delaware on September 13, 1991. The Company designs, manufactures and markets standard and customized truck trailers and intermodal equipment under the Wabash, DuraPlate, DuraPlateHD, DuraPlate XD-35, FreightPro, ArcticLite, RoadRailer, Transcraft, Eagle, Eagle II, D-Eagle and Benson trademarks. Its wholly-owned subsidiary, Wabash National Trailer Centers, Inc. or WNTC, sells new and used trailers through its retail network and provides aftermarket parts and service for the Company's and competitors' trailers and related equipment. The Company reports through three segments, Commercial Trailer Products, Diversified Products and Retail. The Commercial Trailer Products segment produces and sells new trailers to the Retail segment or to customers who purchase trailers directly from the Company or through independent dealers. The Diversified Products segment focuses on the Company's commitment to expand its customer base, diversify its product offerings and revenues and extend its market leadership by leveraging its proprietary DuraPlate panel technology, drawing on its core manufacturing expertise and making available products that are complementary to truck trailers and transportation equipment. The Retail segment includes the sale of new and used trailers, as well as the sale of after-market parts and service, through its retail branch network. The Company competes with other manufacturers of different sizes. The Company's facilities are subject to various environmental laws and regulations, including those relating to air emissions, wastewater discharges, the handling and disposal of solid and hazardous wastes, and occupational safety and health.