Sal - I've seen my share of companies which deliberately bankrupted in order to raid not only health
but pension accounts. It's a bit difficult to do that if Calif per se anymore, simply because there were
some flagrant cases where bankrupty was performed simply by the CEO appointing himself mgr and
paying himself more than the profits could handle (analagous to what PG&E and SoCal Edison did in
the 90's by transferring more profits than they actually made from the utility to the parent corp);
but in most states it's still feasible to do it this way.