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http://types.cs.washington.edu/checker-framework/current/checkers-manual.html#annotations-in-comments contains an example of embedding block comments in the middle of Java code. I don't think it ever makes sense to format such comments as they cause the code to split across multiple levels. Netbeans should differentiate between these kind of comments and comments outside of Java statements and either skip formatting them by default or provide an option for doing so.
Dusan, This issue is blocking the use of Checker Framework, with no known workaround. I tried very hard looking for alternatives. See https://code.google.com/p/checker-framework/issues/detail?id=255 for background information. Please take a look at your earliest convenience.
This old bug may not be relevant anymore. If you can still reproduce it in 8.2 development builds please reopen this issue. Thanks for your cooperation, NetBeans IDE 8.2 Release Boss