After discussion with Gilad Bracha on spec bug 4642762, he has expressed
his intent to support the jikes/jacks interpretation of this issue.
A break does not exit the labelled statement if an intervening finally
clause cannot complete normally. The following code fragment is required
to be an error.

        int i;
        a: try {
            break a;
        } finally {
            return;
        }
        i = 12; // reachable?