As discussed in Part 1, this separately stated income will be included within the definition of net investment income by virtue of Prop.

FORBES: Overview Of The New 3.8% Investment Income Tax, Part 2: Passive Activities

If we look at the projected growth in tablets as discussed above, it could very well be that our cellular subscriber forecasts (counting different devices separately) are conservative and thus additional upside to our price estimate for Verizon is possible.

FORBES: Verizon Should Be $37, Much Higher If Tablets Take Off