With no explanation, chose the best option from "A", "B", "C" or "D". v. Morris, 27 F.3d 1097, 1102 (5th Cir.1994) (stating that acceptance of such allegations of proof of scienter “would effectively eliminate the state of mind requirement as to all corporate officers and defendants”); In re Trex Co. Sec. Litig., 212 F.Supp.2d 596, 607 (W.D.Va.2002) (rejecting scienter argument because the allegations “concern motivations common to all corporate officers. Every corporate officer wants to meet analysts’ expectations, and every corporate officer wants a bigger bonus.”). Here, bonus compensation was offered to these defendants to induce them to stay with the company and complete a restructuring. Such restructuring or retention bonuses are common in financially troubled companies, see In re Trans World Airlines, Inc., 185 B.R. 302, 310-11 (Bankr.E.D.Mo.1995) (<HOLDING>); see also In re Bidermann Indus. U.S.A., 241

A: holding that restructuring bonus compensation plan pursuant to which payments would be made to key executives for achieving a successful restructuring was reasonable where the bonuses were granted by unanimous approval of debtors board of directors and on recommendation of its compensation committee
B: holding that legislature clearly intended that workers compensation act and unemployment security act be construed together thus prohibiting worker from receiving both unemployment compensation and workers compensation payments for same period
C: holding that pursuant to statute unemployment benefits must be offset against workers compensation payments
D: holding that a debtors interest in an erisaqualified employercontrolled stock bonus and profit sharing retirement trust was excluded from the debtors estate pursuant to 11 usc  541c2 and applicable state spendthrift trust law where the plan involved no active participation by the employee where the plan included a statutorily required antialienation provision and where the plan precluded borrowing and withdrawals by the debtor except on the debtors death termination of employment disability retirement or termination of the plan
A.