The GAO report also refers to the Dodd-Frank financial reforms of 2010, including the requirement that large bank holding companies create “living wills.” The industry contends that the existence of these living wills – showing how a big bank’s collapse could be handled without causing global financial panic – means that “too big to fail” is over.
审计办公室的报告和提及了2010年多德-弗兰克（Dodd-Frank）金融改革，包括其中对大银行控股公司建立“生前遗嘱”的要求。金融业的主张是，这些生前遗嘱的存在表明一家大银行的倒闭可以有序处理而不会引起全球金融恐慌，因此意味着“太大而不能倒”已经成为过去。