Behind that quip lay an idea that coloured his whole philosophy: at any moment, we are free to make of ourselves what we wish.

ECONOMIST: Jean-Paul Sartre

So the idea lay dormant for many years.

ECONOMIST: Nuclear waste

So Towers Perrin came up with the clever idea of having Enron buy the contracts, providing the Lays with immediate liquidity, and hold them as deferred compensation for Mr. Lay with the idea that they would be transferred back in the future under a cliff vesting schedule.

FORBES: Estate of Enron CEO Kenneth Lay Wins in Tax Court