81.   However, proposed changes in bankruptcy laws will make it very difficult to discharge taxes.

82.   Hutapea has been so successful that frustrated bankers are criticizing the new bankruptcy law as inadequate and the courts as inept, anti-foreigner or just plain corrupt.

83.   How the effort to change the bankruptcy law will fare in the next Congress, under President Bush, is hard to predict.

84.   Icahn may face an uphill battle legally, given that bankruptcy law allows for the rejection of most contracts.

85.   Icahn may have a weak case under bankruptcy law to enforce the contract.

86.   In mid-November, talks kicked up again with some politicians arguing that a tougher bankruptcy law is the last thing struggling consumers need.

87.   In Thailand, Prime Minister Chuan Leekpai is pushing for a bankruptcy law that would allow the government to begin weeding out insolvent companies.

88.   In theory, bankruptcy law requires a company to pay off all its creditors in full or hand over ownership to settle the bill.

89.   In recent weeks two badly needed laws, a bankruptcy law and a loan-guarantee law, were passed after months stuck in Congress.

90.   Insolvency would have spurred a lengthy legal battle between French and U.K. courts, whose bankruptcy laws differ, and probably still leave shareholders with nothing.