In April 2007, the IRS issued Technical Advice Memorandum (“TAMs) to selected state chartered credit unions in Alabama, Connecticut and Colorado. The IRS claimed that UBIT is due for AD&D, group life, dental, health and cancer insurance, car buying services and sale of car warranties, GAP, credit disability and financial management services. ATM interchange fees for member transactions are not subject to UBIT but non-member transaction fees are subject to UBIT. The TAMs are being opposed by the UBIT Steering Committee comprised of CUNA, NASCUS, CUNA Mutual and AACUL. There are court cases and a long way to go before this issue is settled.