Check out a frame from Coverage Opinions’s commercial set to appear during next week’s Super Bowl LII. Look for it during the first TV time-out in the second quarter. I know, you’re probably wondering how Coverage Opinions can afford a $5 million ad. Certainly not from your subscription fees. That’s for sure. But CO has tremendous income from foreign readers. I have been reluctant to discuss it as the cash has been kept in Luxembourg, the assets of a CO subsidiary shell company registered in Guernsey and owned by a Gibraltar trust. But with the new tax law giving favorable treatment to foreign cash repatriated to the U.S., I brought some home and CO can now afford to advertise during the big game.