Continental Casualty Company sold its crop insurance book of business to IGF Insurance Company, which subsequently sold the business to Acceptance Insurance Companies. Continental asserted claims against IGF, its affiliates, and certain of its officers and directors, alleging that $24,000,000 that Acceptance paid IGF to purchase the business had been illegally diverted to IGF affiliates and IGF officers and directors, rendering IGF unable to pay its significant debt to Continental. The court found that IGF had illegally diverted the $24,000,000 and, further, that certain of its officers and directors were jointly and severally liable for the debt owed to Continental. More than two years later, these officers and directors filed a motion to amend the court’s findings of fact and conclusions of law and for entry of judgment in their favor. The court rejected the directors’ request in substance, amending only an inconsequential finding of fact. IGF Insurance Co. v. Continental Casualty Co., Case No. 1:01-cv-799-RLY-MJD (S.D. Ind. Nov. 14, 2012).