p. 312, n. 23. Delete material following first closing parenthesis and insert:
, aff'd, 2008-1 U.S.T.C. ¶50,160 (9th Cir. 2008), cert. den., 129 S. Ct. 898 (2009).
p. 313, fourth complete paragraph. Insert footnote at end of last line:
28.1 This litigation is summarized in WellPoint, Inc. & Subsidiaries v. Commissioner, 96 T.C.M. 260 (2008), aff'd, 599 F.3d 641 (7th Cir. 2010).
p. 318. Insert following carryover paragraph, before heading:
As discussed, the federal tax law provides a special deduction (that facilitates the accumulation of capital) and higher unearned premium reserve for certain Blue Cross and Blue Shield organizations (and comparable entities) that satisfy various criteria, including being in existence in 1986.56.1 The health law reform legislation enacted in 2010 amended this body of law to provide that it does not apply to an organization unless the organization's percentage of total premium ...