Let's not forget they're "getting back" roughly 15 million dollars on their bottom line for 1st quarter '09 that they thought they would have as a tax liability:

Pinnacle, IRS reach $3 million settlement - Triangle Business Journal:

They're not actually "getting" cash on hand for anything, but their balance sheet will look a little better

I don't want to see a massive bonus check that bankrupts the company, however the note due in Feb 2010 is not going to destroy the company...look at Mesa, who is in a way worse position than 9E--they renogotiated the terms of their debt...if Mesa can get creditors off it's back, I'm pretty sure Philly boy can. I know some people who have some unjustified fears that management will set up golden parachutes for themselves and willingly bankrupt/raid the company...I don't think that will happen at 9E, since most of our shareholders are institutional investors with large numbers of shares and legal clout who would literally go ape crazy if they saw something like that developing