The section in the link that you provided in part of the 1/2 ream paper that I had printed.

The vet closely resembles the Example 4, employer H, hospital.  In addition to not allowing owners into the clinic, the clinic was also forced to suspend certain "normal" animal care such as annual shots and exams and certain surgeries, unless truly needed, very much limiting the services offered. 

By the way, what I miss most since leaving the corporate world, i the conversations/discussion, sometimes heated, about tax codes, accounting, interpetations and discussing loopholes and gaps.

(I sold my shares of the cpa firm I started and "retired".  I am too young to retire and  am not qualified to do anything but what I do... so... I file in 21 states and 4 countries.)

I really do appreciate all of your efforts on my behalf