Court Opinion

ID: 9475384
Source: CourtListenerOpinion
Date Created: 2023-08-05 05:25:42.756512+00
Date Added: 2024-06-11T17:44:41.234464
License: Public Domain

RIPPLE, Circuit Judge,
dissenting.
I am in substantial agreement with the views of Judge Kennedy which are set forth in her dissenting opinion in Professional Insurance Agents of Michigan v. Commissioner, 726 F.2d 1097, 1104-06 (6th Cir.1984). As I read the record in this case, while E & 0 coverage was available from other parties during this period, it was still a difficult coverage to obtain and there was a good deal of instability in the market. Carriers often discontinued or altered their coverage and there was a substantial risk that the individual independent agent would find himself without coverage. The Association’s plan provided stability and assured continuity of coverage. The individual agent, the industry and the public benefited. Thus, the program was substantially related to the Association’s exempt purposes.