KPMG and Tax Shelters

KPMG is one of the "final four" accounting firms. It seems to have cut a deal from joining the fate of Arthur Andersen, which received, in effect, a "death penalty" for its various misdeeds.

See the latest on the investigation of KPMG's marketing of fraudulent tax shelters:

How far should accountants push tax shelters? What exactly did KPMG do wrong?

Is KPMG too big to fail, even with these (allegedly) massive misdeeds?