By Hector Gonzalez,a litigation partner in the New York office of the law firm Mayer, Brown, Rowe & Maw LLP and Claudius O. Sokenu,a senior associate with the firm. Foreword by The Honorable Dick Thornburgh,counsel to the law firm Kirkpatrick & Lockhart Nicholson Graham LLP and former Attorney General of the United States. Introduction by Kenneth R. Cunningham, Senior Counsel to Grant Thornton LLP’s Risk, Regulatory, and Legal Affairs group.