Anchor: Although Enron may have violated this 3 percent requirement, the 3-percent level would seem to be way too low in a environment in which we should be focusing on economic substance versus legal form in accounting and reporting as well as attest and assurance matters.
Entailed: Enron might have violated the 3% requirement. 
Contradiction: Enron followed the 3% requirement religiously.
Contradiction: They were not able to make any changes.
Contradiction: Gathering money.
Contradiction: the LSC attorney could freely answer whether there was a constitutional concern.
Contradiction: The old woman is holding a sign.