I pasted that link here by accident, but since you asked, here is the article on the Bain bailout:
http://www.reuters.com/article/2012/01/06/us-campaign-romney-bailout-idUSTRE8050LL20120106
The story of Bain’s failed investment in the Kansas City mill offers a perspective on a largely overlooked chapter in Romney’s business record: His firm’s brush with a U.S. bailout.
a federal government insurance agency had to pony up $44 million to bail out the company’s underfunded pension plan. Nevertheless, Bain profited on the deal, receiving $12 million on its $8 million initial investment and at least $4.5 million in consulting fees.
The U.S. Pension Benefit Guaranty Corp, which insures company retirement plans, determined in 2002 that GS had underfunded its pension by $44 million. The federal agency, funded by corporate levies, stepped in to cover the basic pension payments
Workers were denied the severance pay and health insurance they’d been promised, and their pension benefits were cut by as much as $400 a month.