Former Pittsburgh Steeler wide receiver (and longtime Cleveland Browns nemesis) Lynn Swann may be on the receiving end of a big break. If not, he stands to lose millions of dollars.

Traditionally, when a business begins to flounder and take on enough metaphorical water to sink, the officers and directors can find themselves in a fiduciary relationship with the company's creditors. However, in Wisconsin, an opinion was recently published by an appellate court which determined that no fiduciary duty attaches until such time as the sinking company is both insolvent and not a "going concern". In other words, it is only when this ship has sunk that a fiduciary duty will attach.