Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RL31248Enron: Selected Securities, Accounting, and Pension Laws Possibly Implicated in its CollapseJanuary 16, 2002Michael V. SeitzingerLegislative AttorneyAmerican Law DivisionMarie B. MorrisLegislative AttorneyAmerican Law DivisionMark JicklingSpecialist in Public FinanceGovernment and Finance Division