Physicians Insurance Company of Wisconsin, Inc. and Subsidiaries - Page 40

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          Conclusion                                                                  
               On the basis of all the evidence, we conclude and hold that            
          the best estimates of petitioner’s unpaid losses for the years in           
          issue are Tillinghast’s point estimates–-i.e., $74,027,009 for              
          1993 and $77,029,796 for 1994.                                              
               We have considered all other arguments that the parties have           
          advanced for different results and find them to be moot,                    
          irrelevant, or without merit.                                               
               To reflect the foregoing and concessions by the parties,               

                                                  Decision will be entered            
                                             under Rule 155.                          

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