BANKRUPTCY
Addresses
Fallout From Enron—Lessons and Consequences: Henry Kaufman, Henry Kaufman & Co., Inc., S4619-S4621 [21MY]
Analyses
Corporate and Criminal Fraud Accountability Act (H.R. 4098), E463 [9AP]
Corporate and Criminal Fraud Accountability Act (S. 2010), S1790 [12MR]
Articles and editorials
Accountant's War, H1568-H1571 [24AP]
Bankruptcy and Abortion—II, H8748 [14NO]
Bills and resolutions
Agriculture: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (see H.R. 4167), H1281 [11AP] (see H.R. 5472), H6775 [26SE]
———permanently reenact chapter 12 of the bankruptcy code relative to family farmers (see S. 3174), S11574 [19NO]
Business and industry: prevent corporate abuse and provide greater protection for employees (see H.R. 5525), H6982 [2OC]
———protect employees and retirees from corporate practices that deprive them of their earnings and retirement savings when a business files for bankruptcy (see S. 2798), S7372 [25JY] (see H.R. 5221), H5790 [25JY] (see H.R. 5664), H8021 [16OC]
———treatment of certain claims or interests (see H.R. 4696), H2355 [9MY]
Courts: appointment of additional bankruptcy judges (see S. 3074), S10117 [8OC]
Crime: prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation (see S. 2010), S1782 [12MR] (see H.R. 4098), H1152 [9AP]
———prosecute persons who alter or destroy evidence in investigations or defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers (H.R. 4098), consideration (see H. Res. 480), H4497 [10JY]
Employment: increase the aggregate amount of claims of employees for compensation and benefits relative to payment priorities (see H.R. 5178), H5086 [22JY]
Enron Corp.: economic collapse (see H. Con. Res. 300), H36 [23JA]
Federal courts: improve operation and administration (see H.R. 4125), H1199 [10AP]
Income: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (see S. 2901), S8092 [3SE]
———increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy (see S. 2820), S7579 [30JY]
Laws: amend (see H.R. 5744, 5745), H9023 [14NO]
———amend (H.R. 333), consideration of conference report (see H. Res. 506), H5789 [25JY] (see H. Res. 606), H8732 [13NO]
Pensions: prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants to act contrary to their best interests and protect claims based on such misrepresentations (see H.R. 3623), H78 [24JA]
———provide a right to be heard for participants and beneficiaries of an employee pension benefit plan of a debtor in order to protect pensions of those employees and retirees (see S. 3139), S10676 [17OC]
———provide for a creditors' committee of employee and retiree representatives of a debtor in order to protect pensions of those employees and retirees (see S. 3028), S9845 [2OC]
———provide new protections under applicable fiduciary rules for participants and beneficiaries under 401(k) plans and provide for vesting of elective deferrals under such plans (see H.R. 3677), H140 [5FE]
Real estate: limit the value of real and personal property that debtors may exempt under State and local law (see S. 2996), S9116 [24SE]
Small business: protect family farmers and family fishermen (see H.R. 5348), H6129 [9SE]
Conference reports
Bankruptcy Abuse Prevention and Consumer Protection Act (H.R. 333), H5704-H5787 [25JY]
Essays
``Enronics''—(Lack of Patriotism): Bernard Rapoport, S2941 [18AP]
Excerpts
Freedom of access to abortion clinic entrances legislation, H8743 [14NO]
Letters
Corporate and Criminal Fraud Accountability Act: Elizabeth Costle, Vermont Dept. of Banking, Insurance, Securities and Health Care Administration, S1791 [12MR]
———Jim Moorman, Taxpayers Against Fraud, The False Claims Act Legal Center (organization) and Tom Devine, Government Accountability Project (organization), S1791 [12MR]
———Joseph P. Borg, North American Securities Administrators Association, Inc., S1791 [12MR]
———Stephen M. Kohn and Kris Kolesnik, National Whistleblower Center, S1791 [12MR]
Effect of economic collapse of Enron Corp., on Andersen (accounting and consulting company): Michael L. Hayhurst, Andersen (accounting and consulting company), E591 [18AP]
Nondischargeability of debts incurred as a result of abortion clinic protests: Gail Quinn, U.S. Conference of Catholic Bishops, H8745 [14NO]
———Kenneth W. Starr, H8752 [14NO]
———Mary Ann Glendon, H8743-H8745 [14NO]
Prosecute securities fraud and evidence tampering, prohibit discharge of certain debts in bankruptcy, and protect corporate whistleblowers: Edmund Mierzwinski, U.S. Public Interest Research Group, S6441 [9JY]
———Jim Moorman, Taxpayers Against Fraud, and Tom Devine, Government Accountability Project, S6440 [9JY]
———Joseph P. Borg and Christine A. Bruenn, North American Securities Administrators Associations, Inc., S6440 [9JY]
———Kris J. Kolesnik, National Whistleblower Center, S6441 [9JY]
———National Association of Attorneys General, S6442 [9JY]
———Sally Greenberg, Consumers Union, and Travis Plunkett, Consumer Federation of America, S6441 [9JY]
———William Samuel, AFL-CIO, S6441 [9JY]
Memorandums
Enron Corp. Legal Issues Relative to Whistleblowing: Carl Jordan, S1791 [12MR]
Nondischargeability of Debts Incurred as a Result of Abortion Clinic Protests: Michael F. Moses, U.S. Conference of Catholic Bishops, H8745 [14NO]
Motions
Laws: amend (H.R. 333), H8825 [14NO]
Small business: protect family farmers and family fishermen (H.R. 5348), consideration, H6959 [2OC]
Proposals
Consideration of H.R. 5348, Family Farmers and Family Fisherman Protection Act, H6850 [1OC], H6958 [2OC]
Remarks in House
Abortion: nondischargeability of debts incurred as a result of abortion clinic protests, H6065 [5SE], H6108 [9SE], H6132 [10SE], H6306 [18SE], H6696 [26SE], H8742-H8748, H8750-H8756 [14NO]
Agriculture: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers, H6699, H6700, H6701, H6702 [26SE]
———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 4167), H1302-H1305 [16AP]
———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 5472), H6848-H6850 [1OC]
———permanently reenact chapter 12 of the bankruptcy code relative to family farmers, H1183-H1188 [10AP]
Business and industry: enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosures made pursuant to the securities laws, H3934 [26JN]
———prevent corporate abuse and provide greater protection for employees (H.R. 5525), H7010 [3OC]
Congress: accomplishments of the 107th Congress, H9116 [22NO]
Crime: prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation (H.R. 4098), E463 [9AP]
———prosecute persons who alter or destroy evidence in investigations or defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers (H.R. 4098), H4688, H4689, H4691 [16JY]
Enron Corp.: economic collapse, H19, H20 [23JA], H40, H62 [24JA], H510 [14FE], H538 [26FE], H1233-H1248, H1255, H1258, H1262, H1263, H1265 [11AP], H1544-H1557, H1568, H1572 [24AP], H3613 [18JN], E591 [18AP], E703 [3MY]
———economic collapse (H. Con. Res. 300), H5, H19 [23JA]
———relief of employees relative to economic collapse, H87 [29JA], H3421 [11JN]
ERISA: treatment of certain funded deferred compensation plans, H1265 [11AP]
Federal courts: improve operation and administration (H.R. 4125), H6851-H6854 [1OC], E488 [10AP]
Global Crossing Holdings, Ltd.: economic collapse, H1544-H1557 [24AP]
Kmart Corp.: bankruptcy, H19 [23JA]
Laws: amend (H.R. 333), H8825 [14NO]
———amend (H.R. 333), concur with Senate amendment with an amendment, H8874-H8877 [14NO]
———amend (H.R. 333), conference report, H6065 [5SE], H6108 [9SE], H6132 [10SE], H6306 [18SE], H6696 [26SE], H8824-H8877 [14NO], E1466, E1467 [29JY], E2143 [22NO]
———amend (H.R. 333), consideration of conference report (H. Res. 506), H6241 [12SE]
———amend (H.R. 333), consideration of conference report (H. Res. 606), H8742-H8757 [14NO]
Pensions: prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants to act contrary to their best interests and protect claims based on such misrepresentations (H.R. 3623), H51 [24JA]
Small business: protect family farmers and family fishermen (H.R. 5348), consideration, H6958 [2OC]
WorldCom, Inc.: economic collapse, H4025 [26JN]
Remarks in Senate
Agriculture: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 4167), S3225 [23AP]
———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 5472), S10219 [9OC], S11792 [20NO]
———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (S. 1630), unanimous-consent request, S204 [29JA]
———permanently reenact chapter 12 of the bankruptcy code relative to family farmers, S467-S469 [7FE]
———permanently reenact chapter 12 of the bankruptcy code relative to family farmers (S. 3174), S11792 [20NO]
Claims: prevent creditors from employing involuntary bankruptcy actions relative to certain liability claims, S7735 [31JY], S11728 [20NO]
Congress: legislative priorities, S8336 [9SE]
Corporations: require certain officers of companies in bankruptcy to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6689 [12JY], S6741-S6743 [15JY], S8148 [4SE]
———require certain officers of companies to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6754 [15JY]
Courts: appointment of additional bankruptcy judges (S. 3074), S10559 [16OC], S10836 [12NO]
Crime: prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation, S6437-S6442 [9JY], S6528-S6531, S6534-S6541 [10JY]
———prosecute persons who alter or destroy evidence in certain investigations or who defraud investors, prohibit certain debts from being discharged in bankruptcy, and protect whistleblowers from retaliation (S. 2010), S1785-S1788 [12MR]
Enron Corp.: economic collapse, S262, S263 [4FE], S320 [5FE], S525 [8FE], S1991 [18MR], S2941 [18AP], S4619-S4621 [21MY], S10563 [16OC]
Federal courts: improve operation and administration (H.R. 4125), S10648 [17OC]
Income: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (S. 2901), S8099 [3SE]
———increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy (S. 2820), S7581 [30JY]
Laws: amend (H.R. 333), S2938 [18AP], S3160 [23AP]
———amend (H.R. 333), conference report, S7735 [31JY], S10559 [16OC], S11728 [20NO]
Pensions: provide a right to be heard for participants and beneficiaries of an employee pension benefit plan of a debtor in order to protect pensions of those employees and retirees (S. 3139), S10708 [17OC]
———provide for a creditors' committee of employee and retiree representatives of a debtor in order to protect pensions of those employees and retirees (S. 3028), S9847 [2OC]
Real estate: limit homestead property exemption, S2938 [18AP]
———limit the value of real and personal property that debtors may exempt under State and local law (S. 2996), S9122 [24SE]
Reports
Enron's Pawns—How Public Institutions Bankrolled Enron's Globalization Game: Institute for Policy Studies, E703-E705 [3MY]
Reports filed
Bankruptcy Abuse Prevention and Consumer Protection Act: Committee of Conference (H.R. 333) (H. Rept. 107-617), H5789 [25JY]
Consideration of Conference Report on H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on Rules (House) (H. Res. 506) (H. Rept. 107-618), H5789 [25JY]
———Committee on Rules (House) (H. Res. 606) (H. Rept. 107-781), H8731 [13NO]
Corporate and Criminal Fraud Accountability Act: Committee on the Judiciary (Senate) (S. 2010) (S. Rept. 107-146), S3900 [6MY]
Federal Courts Improvement Act: Committee on the Judiciary (House) (H.R. 4125) (H. Rept. 107-700), H6783 [30SE]
Rulings of the Chair
Laws: amend (H.R. 333), conference report, H8825 [14NO]
Small business: protect family farmers and family fishermen (H.R. 5348), consideration, H6958 [2OC]
Tables
Net change in equity book value and in debt U.S. nonfarm nonfinancial corporate business, S4621 [21MY]
Texts of
H. Res. 606, consideration of conference report on H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, H8742 [14NO]
H.R. 4125, Federal Courts Improvement Act, H6851-H6853 [1OC]
H.R. 4167, Family Farmer Bankruptcy Extension Act, H1302 [16AP]
H.R. 5472, Protection of Family Farmers Act, H6848 [1OC]
S. 2010, Corporate and Criminal Fraud Accountability Act, S1789 [12MR]
S. 2820, increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy, S7581 [30JY]
S. 2901, Corporate Accountability in Bankruptcy Act, S8100 [3SE]
S. 2996, Bankruptcy Abuse Reform Act, S9123 [24SE]
S. 3139, Employee Pension Bankruptcy Protection Act, S10708 [17OC]