After reading my answer and your last post I realized there`s also a more common sense/logical way to dispel your worries. You think that since S/L`s ownership went from 5% to 10% that represents a 100% ownership change and therefore triggers Section 382. Think about it. How many shareholders here do you think may have doubled their holdings in PTSC in the past year. Or for that matter any public corporation. Your interpretation would lead one to believe that every public corporation would be subject to Section 382 limitations because there has got to someone that increased their ownership percentage, as a percentage of their own holding, by more than 50% within each years time.

Make sense?