"4/3/2007
...The SEC investigation focused on matters arising during the period from 1999 to 2002,
.... and 2002 was just after the Polar purchase.
You don't for a minute think that Atlas just went shopping one day and said "hmmmmm.... I think I will buy Polar today" do you?
The whole structure of AAWW was set up to buy Polar. They announced the completion of the holding company in early 2001. That holding company certainly took some time to form, upstreaming money from Atlas, finding financing etc - so as I said the SEC allegations can be directly tied to the Polar purchase. It all happened during the same time frame.
so once again, No Polar = No Bankruptcy and No SEC investigation.
The problem with just posting what Bobbrobin tells you to is that you don't think for yourself. Bummer.