Callaway argued that the KPMG approach was needed only if it had committed an error in setting up the fund--and that a change in return estimates wasn't an error.

FORBES: In the Rough

But the change in personnel did not impact on the visitors, as Higdon capitalised on a defensive error to put them in front.

BBC: Sport - Football - Dundee United 1-2 St Mirren

Reformations can, retroactively, change documents, but they may not always be effective in undoing tax consequences that occurred as result of the error.

FORBES: "Fixing" the Broken Estate Plan