Just when investors bounced back from their New Year's hangover, Linn Energy made probably the biggest announcement in years: The E&P company is going to cut its capital budget and its distributions to shareholders in 2015 as falling crude oil prices claim their next, but probably not last, victim in the sector. Retreating crude oil prices are also largely to blame for the decline in Linn Energy's valuation, which fell more than 63% in the last year.