With the clock ticking, the insolvency specialist Kieran Wallace and his team at KPMG have been attempting to piece together an intricate corporate jigsaw. Appointed examiner to the Irish airline CityJet in the middle of April, Wallace was given 100 days to save the business through a radical restructuring of both its balance sheet and its operations. So, for much of that period, his team has been negotiating with investors, striking deals with creditors and, sadly, letting go hundreds of employees. The process has also involved an international arbitration case with a Russian supplier and dealing with Revenue in Dublin…