Postscript

While he escaped ruinous personal liability that could have stayed with him his entire life, it was a costly less for Ben. His business was ruined and would have to liquidate the debts were too much. He had expended tens of thousands of dollars on attorneys to get him out of his predicament. He now had a mortgage on his house when he was debt free. At 60 years old, he had to start all over again, but this time without a partner, and he was determined to keep total control of the checkbook in the future, so that he could ensure that all taxes were paid.

Sam Shadewell sat looking at the Caribbean drinking fruity rum drinks and living the life. He was Manny Rodriguez now thanks to a bribe to a local official, and no one would ever find him.