Take this survey Need a break? Play the USA TODAY Daily Crossword Puzzle. RELATED: Shopko used borrowed money to pay dividends; owes Wisconsin $13 million in taxes, fees RELATED: Settlement agreement puts end to fight over who pays for Fox River PCB cleanup In spite of its name, a fraudulent conveyance does not mean fraud in the criminal sense. Instead, it addresses certain circumstances under which a U.S. bankruptcy law gives a court leeway to recover assets sold for less than their value, attempts to transfer assets out of a company about to seek bankruptcy protection or payments made at a time when the company is insolvent. The creditors' motion also claims Shopko's directors and managers, in paying the dividends, failed to fulfill their obligations to investors, vendors, landlords and the company's employees. It also accuses the company's owners of abetting and encouraging those violations.