Who should pay to dismantle 'too-big-to-fail' institutions?

The following article describes the dilemma that lawmakers face when deciding how to fund the failing mega-institutions. It is a main point made that the taxpayer should not be forced to bear any of the brunt of this problem. However, its not so easy to decide when financial firms don't want to have to fund this problem either. If these firms in fact are "too big to fail," then a decision has to be made. Regulators are attempting to maintain a careful balancing act between keeping the economic system functioning and not spending wildly. The main solution proposed would be to have an agency collect periodic upfront fees from systemically significant institutions to fund a 'too-big-to-fail' fund.