for internal reference by BCBS. 5 . Mariani testified that the reason she could not find any benefits for the merger was that both Nevada Blue Cross and Blue Shield and New Mexico Blue Cross and Blue Shield were insolvent. Thus, there would be no financial benefit for Colorado BCBS to merge with these other companies. 6 . Rule 7.3 states: Integrity and Objectivity. A certificate holder shall not in the performance of professional services knowingly misrepresent facts, nor subordinate his judgment to others. In tax practice, however, a certificate holder may resolve doubt in favor of his client as long as there is reasonable support for his position. Rule 7.3, 3 C.C.R. 705-1 (1991). 7 . See, e.g., Gantt v. Sentry Ins., 1 Cal.4th 1083, 4 Cal.Rptr.2d 874, 881, 824 P.2d 680, 687 (1992) (<HOLDING>); Firestone Textile Co. Div. v. Meadows, 666
recognizing that provisions of the colorado constitution should be construed in the context of the constitution as a whole holding that public policy must be evidenced by constitutional or statutory provisions holding that the courts may not declare public policy without a basis in either the constitution or statutory provisions holding that specific statutory provisions take priority over general statutory provisions holding that where statutory or regulatory provisions which evidence the public policy themselves provide a remedy for the wrongful discharge provision of a further remedy under the public policy exception is unnecessary