Following guidance in the [doc](https://docs.google.com/document/d/1-FYsOqlBEb3tW4fFwQMadu_LEY7mNCpW/edit) 1. Start by identifying how Trustees count revenue from TOB 2. Compare our model with (1) to [Trustees](https://www.ssa.gov/OACT/TR/2025/tr2025.pdf#page=53) and [CMS](https://www.cms.gov/oact/tr/2025#page=62) reports 3. Apply to reforms
