Number: RL31248 Title: Enron: Selected Securities, Accounting, and Pension Laws Possibly Implicated in its Collapse Authors: Michael V. Seitzinger and Marie B. Morris, American Law Division; and Mark Jickling, Government and Finance Division Abstract: This report examines some of the federal statutes concerning finance that the Congress and the Executive Branch may focus on in their investigations. It considers three major areas: the federal securities laws, the federal pension laws, and accounting standards. Pages: 7 Date: Updated January 16, 2002