The article succinctly described the arguments and the math involved as "complex." Many actuarial calculations were done by experts and professionals in this field. An Actuary expert does not volunteer for this work. They, obviously, get paid for their time and reports as well as many other experts in this case. An exorbanant amount of resources have been poured into this class action to stand up for the rights of the underdog. The underdog in this case is Ohio's small businesses.
The article ends with a clear opnion and recommendations for the Administration of the Ohio BWC.
There are hints that Gov. John Kasich's administration might settle the case, San Allen Inc. vs. Buehrer, rather than appeal it to the Ohio Supreme Court. The administration should settle. The BWC has a created a reserve fund to pay the judgment, if it must. The plaintiffs are entitled to justice. They've waited long enough for it. And, as tweaked by the Court of Appeals, McMonagle's decision offers it.