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The author discusses whether the U.S. should reform its Chapter 11 corporate bankruptcy code, how proposed changes to the system by the American Bankruptcy Institute trade organization would impact creditors, corporate recovery, and company reorganization, and Brazil's adoption of the U.S. code.

Letters to the editor are presented in response to articles in previous issues, including "Howard Zinn and the Art of Anti-Americanism" by David J. Bobb and "Without Stronger Sanctions, Iran Will Go Nuclear" by U.S. Senator Mark Kirk and U.S. Representative Eliot Engel, both in the August 13, 2013, issue, and "Let the Blue Angels Soar Again" by Marc Weintraub, in the August 12, 2013, issue.

Letters are presented from readers responding to articles previously published in 2013 including "From SEAL Team Six to Retiring Without Health Insurance" by John Barnett and Michael O'Hanlon from the February 14 issue, "The Wind Power Tax" from the February 11 issue, and "The Badminton Boys" from the February 16 issue.