Diregard the fact that mismanagment cause alot of bussneses to fail, and essentaly rewards them for running it into the ground. If they are truly tring to restucture. Disabling the payout of bonuses is a way to ensure creditors and other parties the bussnes is in debt with to making fiscal desition that would turn things around. No one is entitled to a bonus, esspevially management. They are something extra when things are going good, and should be distrubuted to all employees who helped made that money. If they dont like it they can leave, and try their luck with that stain on their resume.