NEW YORK ( TheStreet) -- CHANGE IN RATINGSAetna ( AET) upgraded at BofA/Merrill to Neutral from Underperform as there is a more balanced risk reward. Price target lifted to $36 from $32. 2010 and 2011 EPS estimates set at $2.60 and $3.14, respectively. The Buckle ( BKE) upgraded at Susquehanna from Neutral to Positive. $43 price target. Estimates also raised, as the company has room to grow in its potential niche. Cheesecake Factory ( CAKE) downgraded at MKM from Buy to Neutral. Valuation call, as the stock has run in recent months. Cigna ( CI) downgraded at BofA/Merrill to Underperform from Neutral. More upside elsewhere in the space. $38 price target. Comerica ( CMA) estimates, target raised at FBR. CMA estimates were increased through 2011. Company should benefit from the TARP repayment. Market Perform rating and new $35 price target. Comerica ( CMA) downgraded at BMO to Market Perform. $35 price target. New capital raise carries significant dilution. Health Net ( HNT) upgraded at BMO to Market Perform. Tricare protest should end in the company's favor. $24 price target. Henry Schein ( HSIC) rated new Neutral at UBS. Stock is pricing in a recovery in the U.S. dental market. Slowdown in Europe could also limit earnings upside. Jacobs Engineering ( JEC) upgraded at BofA/Merrill to Buy from Neutral. Lower risk play on capex. Price target surged to $50 from $44. KC Southern ( KSU) rated new Equal-weight at Morgan Stanley. Expect double-digit growth in rail volumes for 2010. Owens & Minor ( OMI) rated new Neutral at UBS. Company is growing through acquisitions, but activity in surgical procedures remains sluggish. Patterson ( PDCO) rated new Neutral at UBS. Stock is already discounting a recovery in domestic dental spending. Toyota ( TM) downgraded at Standpoint from Buy to Hold. Stock should be sold into the recent bounce. URS ( URS) downgraded at BofA/Merrill to Underperform from Buy as defensive model drives less upside. Price target lowered to $53 from $55. Warnaco Group ( WRC) target boosted at Morgan Stanley. Shares of WRC now seen reaching $48. Company is seeing better retail margins. Equal-weight rating.