KPMG has revised its original $195 million offer to settle a tax-shelter class action in which the accounting giant allegedly recommended options that were not legitimate. The original offer fell apart after nearly 25% of the class decided to opt out and pursue individual claims because the estimated $750,000 each member would have gotten under the first proposal was far less than their original claims. According to The New York Times, some investors paid "tens of millions of dollars" for the shelters. Under the revised proposed settlement, about 60 investors who originally opted out may join again, but since the total number is much lower than the original, lawyers say the KPMG settlement may cost the firm only $125 million or less