It's not over until it's over. Call that the top-line of the NCUA's Jan. 10 filing of an "offer of additional allegations" in the case of NCUA vs. Siravo, et al., where the fight is over who is at fault for the implosion of Western Corporate Federal Credit Union and who will be held accountable for the losses.

That had seemed settled in late December when presiding Judge George Wu issued a draft decision that dismissed charges against WesCorp's outside directors. Wu's ruling allowed charges to proceed against WesCorp's officers-Robert A. Siravo (WesCorp's former president/CEO), Todd M. Lane (former chief financial officer) and Thomas E. Swedberg (former vice president). In the same preliminary opinion, Judge Wu dismissed complaints against WesCorp's former executive vice president Robert Burrell.

But in issuing his draft judgment, Judge Wu gave the NCUA until Jan. 10 to amend its arguments, which the NCUA has now done. The judge also gave the defendants until Jan. 24 to respond to any NCUA amendments.