I have to disagree - the basis for overturning the law is not a "liberal judge making bad decisions" it's a conservative judge who knows the IRS does not have the authority to make laws. The law is a GREAT IDEA and NEEDS to be in place, but it needs to be presented as a bill by a LAW MAKER and passed, not randomly written and enforced by the IRS. I agree with their intention and feel the reg is a must, but it has to be done legally - and that is why the reg got pulled.