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The fourth edition retains the basic approach of the earlier editions. The goal is to give users a view of the microcosm of a business reorganization. and to provide the tools to let them step into it: a solid grounding in the law, an orientation to the business issues, and a sense of the process that may be able to rescue the company. It has been thoroughly updated to deal with the issues of most importance to business bankruptcy lawyers today. It has been particularly strengthened to deal with the avoiding powers, such as the power to deal with fraudulent transfers and with preferences. In light of current developments, a case involving a Ponzi scheme is included.