Obtaining a court judgment against a debtor corporation is only the first step in the collection process. Finding assets to satisfy that judgment is generally the more time consuming and difficult step. Often, the first step in the search is having a representative of the debtor corporation testify under oath at a supplemental hearing to provide information on where assets may be. In Crown Castle USA Inc. v. Orion Construction Group LLC, 2012 WI 29 (March 22, 2012), the Wisconsin Supreme Court described who may, and may not, be forced to testify in such a hearing. The Court held that corporate officers, employees, former employees, and similarly situated individuals may be forced to testify regarding the debtor corporation’s assets. However, the Court found that other “third parties” cannot automatically be forced to testify at a supplemental hearing even if said third party corporation is wholly owned by the same person that owns the debtor corporation.