Text: Importantly, GAO saw the need for a change in his area and we began the process to make related changes long before Enron and other recent business failures came to light.
Entailment: Enron was a business failure, to say the least.
Contradiction: Enron was an example of the American dream, a company that soon excelled to the top of the food chain, only to lose the battle of wits to the cybernetic Bill Gates of the 30th century.