North American Bus Industries  NABI Bus, LLC (NABI) was a manufacturer of heavy-duty transit buses with its headquarters, bus manufacturing and assembly operations, located in Anniston, Alabama. Its products ranged from 31-feet to 60-feet in length, and were sold to operators throughout the United States and Puerto Rico. NABI's U.S. operations also include an aftermarket parts division in Delaware, Ohio (at the former Flxible factory), and an after-sales service center at Mira Loma, California. The company was acquired by New Flyer Industries in 2013, which in 2015 discontinued production of NABI's product lines at the Anniston plant. The company that is now known as NABI was incorporated in the USA, in the state of Alabama, in November 1992, under the name American Ikarus, Inc. (American Ikarus). It was incorporated by the First Hungary Fund Limited, (FHF) a Jersey equity investment fund. Its incorporation was accompanied by FHF's concurrent formation of a Hungarian holding company, North American Bus Industries, Kft. (NABI Hungary) owning the shares of American Ikarus. This arrangement—with American Ikarus as a subsidiary of NABI Hungary--(collectively The Group) resulted in FHF's investment being Hungarian-based—in alignment with FHF's objective of investing in business opportunities resulting from the political and economic changes then taking place in Hungary. American Ikarus simultaneously acquired the assets of Ikarus USA, Inc. (Ikarus USA) a bus manufacturing subsidiary of the Union City Body Company, Inc. (UCBC) of Union City, Indiana. Such assets included facilities in Alabama, miscellaneous equipment and inventory. UCBC and Ikarus USA had been parties to a strategic alliance with Ikarus Body and Coach Building Works of Budapest, Hungary. (Ikarus Hungary) At the time, Ikarus Hungary was a very large bus manufacturer having multiple plants in Hungary, with a production output during the 1980s of over 13,000 buses per year. Simultaneously with the formation of American Ikarus, the previously established strategic alliance between Ikarus USA and Ikarus Hungary was assigned to the newly incorporated American Ikarus. At the time of incorporation, it was planned that American Ikarus would purchase unfinished buses from Ikarus Hungary under its strategic alliance, ship them to the U.S. and perform final assembly at its Alabama plant. This arrangement provided certain engineering and manufacturing benefits and allowed compliance with "Buy America" requirements of the Surface Transportation Assistance Act of 1982 which established American content requirements for federally assisted rolling stock procurements, including transit buses.