Output =
  CSV.generate do |builder|
    builder << [
      'Company ID',
      'Company Name',
      'Appears on their w4 form'
    ]
    companies = Company.active
    companies.each do |company|
      if company.masteruser.present? && company.masteruser.name.present?
        companies_w4 = []
        companies_w4 << company.id
        companies_w4 << company.try(:name)
        companies_w4 << company.try(:masteruser).try(:name)
        builder << companies_w4
      end
    end
  end