I have adequate losses this year to cover substantial gains on short selling I did. I don't need to sell IAR for an additional loss. If it goes BK and stock becomes worthless, then I'll take the loss at that time. In the meantime, I will hold my large position. If the stock goes into receivership, my company might be interested in taking it private for a penny on the dollar. Our goal would be to fire the vast majortiy of the workforce and sell off any profit centers. Stay tuned. This is two year deal.