Montserrat national football team competition in the next stage, losing 0–20 on aggregate over two legs against Saint Vincent and the Grenadines. Soon afterwards, the Soufriere Hills volcano became active and the eruptions destroyed Plymouth, the capital of Montserrat, severely disrupting all football on the island. Despite the lack of football action, the MFA became a full FIFA member in 1996. However, it was a further three years until the Montserrat team played another international fixture. This was mostly because many of the island's footballers had emigrated away from the area, many of them to England. After a four-year hiatus, the team entered the
Long-Term Capital Holdings v. United States After a bench trial, Judge Janet Bond Arterton ruled, on August 27, 2004, that the transactions employed by Long-Term Capital Holdings did not have economic substance and so were disregarded for tax purposes. Long-Term Capital Holdings v. United States Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's