"But that is not the scenario as it relates to Leckrone, TPL, and PTSC. IMO, what you were describing was fraud."

I'm not so sure that's an accurate statement. If Townsend utilized Alliacense or some other TPL enterprise to do some of its work for a fee, for Townsend to pay TPL as the parent company would not constitute fraud on their part would it? That type of scenario surely seems contrary to the spirit of the M.A. / C.A., but I doubt our company was smart enough to assure language that kept it from happening. It would be a sleazy move by TPL to do it, but if their client (TPL) allowed it, why would it be fraud?