My thoughts are these people that profited did by careful design commit fraud.   They made the company books "appear" to be a great investment for a buyer by shifting funds and denying services... isn't that called padding the books?  Is that legal for big business these days?  Something stinks in the fish house and if anyone cared it might be called fraud.  I also think the list of everyone that "made a killing" off of this "scam" should be listed by name and amount they took for themselves so we as citizens can decide who to choose to do business with including the doctors.