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For most companies, U.S. health care reform is a decidedly mixed blessing but, for one, it is a source of undiluted glee. Shares in H&R Block, which prepares tax returns, have taken off, rallying nearly 60 per cent this year to rank as the third best performer in the S&P 500. The chief catalyst? Enthusiasm about opportunities created by the Affordable Care Act, legislation aimed at decreasing health costs and the number of uninsured.