Rocco Femia, quoted in an article about the upcoming Veritas Software Corporation trial dealing with a $2.4 billion cost sharing dispute, said "Veritas is one of an IRS-estimated 50 to 70 buy-in disputes amounting to billions of dollars... the case could even reach into other transfer pricing contexts such as transfers of intangibles outside cost sharing, outbound reorganizations, or Section 367(d) transactions."