  In this document, we present a review on an alternative NLO subtraction
scheme, based on the splitting kernels of an improved parton shower that
promises to facilitate the inclusion of higher order corrections into Monte
Carlo event generators. We give expressions for the scheme for massless
emitters, and point to work on the extension for massive cases. As an example,
we show results for the C parameter of the process e+ e- -> 3 jets at NLO which
have recently been published as a verification of this scheme. We equally
provide analytic expressions for integrated counterterms that have not been
presented in previous work, and comment on the possibility of analytic
approximations for the remaining numerical integrals
