PFIZER INC. $30(New York symbol PFE; Income Portfolio, Manufacturing & Industry sector; Shares outstanding: 6.2 billion; Market cap: $186.0 billion; Price-to-sales ratio: 3.8; Dividend yield: 4.0%; TSINetwork Rating: Above Average; www.pfizer.com) acquired rival drug maker Wyeth in October 2009. Wyeth has now agreed to pay the U.S. Medicaid system $784.6 million to settle a dispute over how it calculated rebates for its Protonix acid reflux drug between 2001 and 2006. Pfizer will have to restate its earnings for 2015 to reflect this charge. However, its earnings before unusual items of $2.20 a share remains unchanged. Pfizer is our top Income buy for 2016.