The story behind it:

Ken Lay escapes justice with death
Enron founder Ken Lay

in an editorial: "Because of (Ken) Lay's accounting fraud, 5,000 jobs were lost, as well as $1 billion in employee pensions. But Lay did not suffer as his employees did. In fact, he had the luxury of spending $200,000 for a chartered boat on his wife's birthday. He also spent $12,000 on his own birthday, $4,700 for a stay at the French Riviera, and another $32,000 for a trip to Park City in Utah. ... 'We had realized the American Dream and we were living a very expensive lifestyle,' Lay told jurors during his trial. 'It's the type of lifestyle that's difficult to turn off like a spigot.' Thousands of Enron employees and their families, however, were forced to change their lifestyles at the abrupt turn of a spigot because of his greed. Regrettably, Lay, who died at 64, will never spend time in prison to pay for what he did."