--- title: "Enron: relationship and identity reference records" language: en canonical: https://dossiertwist.com/dossiers/enron/relationship-records/ as_of: 2026-10-15 keywords: ["Enron","Enron Creditors Recovery Corp.","LJM","Chewco","JEDI","Raptor","Arthur Andersen","Andrew Fastow","Kenneth Lay","Jeffrey Skilling","structured finance","bankruptcy","California electricity","accounting restatement"] --- # Enron: relationship and identity reference records **Question.** What is the exact evidence-bound role behind each network connection? **Answer.** Each record below states a specific pair, capacity and recorded period. This reference register preserves detail behind the network; a connection does not imply shared knowledge or responsibility. ## Ownership and capital - Documented: Enron Corp. → Whitewing Associates, L.P.: Partner in Whitewing; financed and effectively controlled its off-balance-sheet activity. Recorded period: December 1997 establishment; 50% snapshot at 31 December 2000; later off-balance-sheet transactions. [s-doc5] [s-doc204] [s-doc299] - Documented: Enron Corp. → Joint Energy Development Investments (JEDI I): Partner in JEDI I with 50% interest before March 2001 buyout. Recorded period: 1993–March 2001; 50% snapshot at 31 December 2000. [s-doc7] [s-doc13] [s-doc52] [s-doc73] [s-doc299] - Documented: LJM2 Co-Investment, L.P. → Raptor I–IV vehicles: Provided outside equity to Raptor structures. Recorded period: 2000–third quarter 2001 buyout. [s-doc7] [s-doc13] [s-doc52] [s-doc5] [s-doc298] - Documented: Chewco Investments, L.P. → Joint Energy Development Investments (JEDI I): Acquired and held the JEDI limited-partner interest replacing CalPERS. Recorded period: November 1997–March 2001. [s-doc7] [s-doc52] [s-doc106] [s-doc194] - Documented: Enron Corp. → Joint Energy Development Investments (JEDI I): Wholly owned JEDI after buying Chewco interest. Recorded period: From March 2001, historical Enron ownership stage. [s-doc7] - Documented: ENRON DISSOLUTION CORP. → Enron Corp.: Surviving corporation in merger of Enron Creditors Recovery Corp.. Recorded period: From 2009-12-16; end not established. [s-doc11] [s-doc45] - Attributed: Andrew S. Fastow → Southampton Place: Investor through a family foundation; organized Southampton interests. Recorded period: Precise period not established; historical source records dated 2002-02-01, 2004-01-14. [s-doc13] [s-doc21] [s-doc7] [s-doc63] [s-doc106] [s-doc22] - Qualification: The Powers report described Fastow’s family-foundation investment in Southampton Place, a distinct identity from the separately named Southampton, L.P. It said required employee clearances had not been found. - Response: Fastow’s later SEC settlement was without admitting or denying the civil allegations. - Outcome: His separate conspiracy plea led to a six-year sentence. - Attributed: Michael J. Kopper → Southampton Place: Investor and recipient of Southampton proceeds. Recorded period: Precise period not established; historical source records dated 2002-02-01, 2002-08-21. [s-doc13] [s-doc107] [s-doc280] [s-doc7] [s-doc33] [s-doc138] - Qualification: The Powers report described Kopper’s Southampton Place investment. Southampton Place is distinct from the separately named Southampton, L.P. - Response: Kopper settled the SEC allegations without admitting or denying them. - Outcome: He separately pleaded guilty and received 37 months. - Attributed: Ben Glisan → Southampton Place: Held an undisclosed Southampton interest. Recorded period: Precise period not established; historical source records dated 2002-02-01. [s-doc13] [s-doc7] [s-doc33] - Qualification: The Powers report described Glisan’s undisclosed Southampton Place interest and a Code of Conduct breach; this was an investigative conclusion. - Outcome: Glisan’s separate conspiracy plea resulted in five years in prison. - Documented: Andrew S. Fastow → LJM Swap Sub, LP: Controlled LJM Swap Sub. Recorded period: Precise period not established; historical source records dated 2004-01-14. [s-doc21] - Documented: Citigroup Inc. → Salomon Smith Barney: Salomon Smith Barney unit within Citigroup group. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Enron North America → Fishtail LLC: Held50% of Fishtail voting shares. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Annapurna LLC → Fishtail LLC: Held50% of Fishtail voting shares. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: LJM2 Co-Investment, L.P. → Fishtail LLC: Participated through LJM2-Ampato and Annapurna. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Enron Corp. → Sundance Industrial Partners: Enron participant in Sundance joint venture. Recorded period: Precise period not established; historical source records dated 2002-12-11, 2003-06-30. [s-doc27] [s-doc160] - Documented: Citigroup Inc. → Sundance Industrial Partners: Citigroup participant in Sundance; purported3%economic equity protected from loss. Recorded period: 2001; interest bought out shortly before Enron bankruptcy. [s-doc27] [s-doc160] - Documented: JPMorgan Chase & Co. → Flagstaff Capital Corporation: Established and wholly owned Flagstaff SPE. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Enron Corp. → Enron Power Marketing, Inc.: Indirect subsidiary through Enron North America. Recorded period: Precise period not established; historical source records dated 2002-02-01, 2003-02-08, 2004-06-17, 2005-07-15. [s-doc13] [s-doc52] [s-doc121] [s-doc122] - Attributed: Enron Corp. → Talon I, LLC (Raptor I): Enron effectively controlled Talon/Raptor I after repayment of outside equity. Recorded period: Precise period not established; historical source records dated 2003-09-10. [s-doc33] - Qualification: This control account came from Glisan’s 2003 guilty-plea admissions concerning Talon/Raptor I. The other Raptor vehicles had distinct arrangements. - Outcome: Glisan received a five-year sentence on 10 September 2003. - Documented: LJM2 Co-Investment, L.P. → Talon I, LLC (Raptor I): LJM2 supplied$30m outside equity to Talon/Raptor I. Recorded period: Precise period not established; historical source records dated 2002-10-02, 2003-09-10. [s-doc33] [s-doc63] - Documented: Common Equity Trust → Enron Corp.: Holds new Enron shares for former common shareholders under plan. Recorded period: From 2004-11-17; end not established. [s-doc47] - Documented: Preferred Equity Trust → Enron Corp.: Holds new Enron shares for former preferred shareholders under plan. Recorded period: From 2004-11-17; end not established. [s-doc47] - Documented: California Public Employees Retirement System → Joint Energy Development Investments (JEDI I): 50%partner in JEDI I before exit. Recorded period: 1993–November 1997. [s-doc7] [s-doc52] [s-doc187] - Documented: Enron Corp. → InterNorth, Inc.: Enron historical predecessor/name history involving InterNorth. Recorded period: From 1986-04; end not established. [s-doc52] - Documented: Enron Corp. → Portland General Electric: Acquired and held Portland General Electric. Recorded period: July 1997 acquisition; 100% held in the 2005 transfer application. [s-doc52] [s-doc56] [s-doc99] [s-doc120] [s-doc171] - Documented: Enron Corp. → Portland General Corporation: Acquired Portland General Corporation in1997. Recorded period: From 1997-07; end not established. [s-doc52] - Documented: Enron Corp. → Azurix Corp.: Held an interest in Azurix; public buyout approvedMarch2001. Recorded period: 34% stated at 31 December 2000; public buyout approved 16 March 2001; later source describes two-thirds group interest. [s-doc52] [s-doc160] [s-doc163] [s-doc249] [s-doc299] - Documented: Enron Corp. → WESSEX WATER LIMITED: Acquired Wessex Water in1998; later held indirectly through Azurix. Recorded period: From 1998-07; end not established. [s-doc52] [s-doc154] [s-doc162] [s-doc163] - Documented: Enron Corp. → Enron North America: Wholly owned Enron North America. Recorded period: Precise period not established; historical source records dated 1997-01, 2001, 2003-02-08, 2004-06-17. [s-doc52] [s-doc72] [s-doc121] - Documented: Enron Corp. → Enron Oil Corp.: Enron Oil subsidiary carried out speculative oil trading. Recorded period: Precise period not established; historical source records dated 1987. [s-doc52] - Documented: Nighthawk → Whitewing Associates, L.P.: 50%interest in initial Whitewing structure. Recorded period: From 1997-12; end not established. [s-doc5] - Attributed: Canadian Imperial Bank of Commerce → Hawaii 125-0 Trust: Provided purported3%equity and financing in Hawaii125-0structure. Recorded period: Precise period not established; historical source records dated 2000-10-23, 2003-12-22. [s-doc71] [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Portland General Corporation → Portland General Electric: Portland General Corporation was holding company affiliated with PGE. Recorded period: To 1997; start not established. [s-doc52] [s-doc105] - Documented: Credit Suisse First Boston LLC → LJM Cayman, L.P.: A CSFB-owned entity was limited partner in LJM1. Recorded period: To 2000-02; start not established. [s-doc106] [s-doc194] - Documented: National Westminster Bank → LJM Cayman, L.P.: A NatWest-owned entity was limited partner in LJM1. Recorded period: To 2000-02; start not established. [s-doc106] [s-doc194] - Attributed: Andrew S. Fastow → Chewco Investments, L.P.: SEC alleged Fastow secretly controlled Chewco and received kickbacks. Recorded period: Precise period not established; historical source records dated 2000-12, 2002-10-02. [s-doc106] [s-doc194] [s-doc63] [s-doc107] [s-doc280] [s-doc21] [s-doc22] - Qualification: The SEC’s October 2002 complaint alleged undisclosed control and payments in the Chewco arrangement. - Response: Fastow settled the civil allegations without admitting or denying them. - Outcome: His separate conspiracy plea resulted in a six-year sentence in September 2006. - Documented: Osprey Trust → Whitewing Associates, L.P.: Limited partner in Whitewing Associates LP. Recorded period: Precise period not established; historical source records dated 1999-09-17, 2001-11-08. [s-doc5] [s-doc204] - Documented: Enron Corp. → CrossCountry Energy platform: Organized/owned CrossCountry platform before proposed2004sale. Recorded period: 2003 formation and proposed transfers; disposal reported in November 2004. [s-doc56] [s-doc120] [s-doc201] [s-doc244] - Documented: Enron Corp. → Prisma Energy International Inc.: Owned Prisma Energy platform; completeddisposal2006. Recorded period: 24 June 2003 formation–11 September 2006 completed disposal. [s-doc120] [s-doc183] [s-doc251] - Documented: Enron North America → Enron Power Marketing, Inc.: Wholly owned Enron Power Marketing. Recorded period: Precise period not established; historical source records dated 2004-06-17. [s-doc121] - Attributed: YTL UTILITIES (UK) LIMITED → WESSEX WATER LIMITED: Recorded significant controller through shares, votes and director appointment rights. Recorded period: PSC notification dated 6 April 2016; current status at 2026 cutoff not independently established. [s-doc125] [s-doc163] [s-doc200] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Lou Pai → Enron Corp.: Sold Enron shares and option-derived stock. Recorded period: Precise period not established; historical source records dated 2008-07-29. [s-doc151] - Documented: Kenneth L. Lay → Enron Corp.: Sold Enron stock options and restricted stock. Recorded period: Precise period not established; historical source records dated 2004-07-08. [s-doc154] - Documented: Azurix Corp. → WESSEX WATER LIMITED: Wholly owned indirect subsidiary before the proposed 2002 sale. Recorded period: To 2002; start not established. [s-doc162] [s-doc163] [s-doc249] - Attributed: Michael J. Kopper → LJM2 Capital Management, L.P.: Plaintiff alleged control of LJM2 Capital Management. Recorded period: Plaintiff alleged 1999–4 January 2002; purchase of interests independently described in July 2001. [s-doc165] [s-doc138] - Qualification: This control claim was a plaintiff allegation in the LJM2 trust litigation, rather than a finding in the procedural ruling. - Outcome: The procedural ruling concerned the forum and treatment of the litigation, rather than an adjudication of the alleged control. Kopper’s separate criminal case resulted in a conspiracy plea and 37 months. - Documented: CrossCountry Energy platform → Transwestern Holdings Company, Inc.: Proposed 100% indirect ownership upon formation closing. Recorded period: Precise period not established; historical source records dated 2004-03-09. [s-doc120] - Documented: CrossCountry Energy platform → Citrus Corp.: 50% interest in Citrus under the pipeline platform structure. Recorded period: Precise period not established; historical source records dated 2003-06-27, 2004-03-09, 2004-09-10. [s-doc120] [s-doc201] [s-doc244] - Documented: Robert Belfer → Enron Corp.: Held Enron shares; the Belfer family was a major shareholder. Recorded period: 15 February 2001 ownership snapshot; original shares cancelled 17 November 2004. [s-doc181] [s-doc217] [s-doc298] - Attributed: Belco Petroleum Corp. → InterNorth, Inc.: Belco Petroleum combined with InterNorth. Recorded period: Precise period not established; historical source records dated 1986, 2023-01-16. [s-doc181] [s-doc217] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Ashmore Energy International Limited → Prisma Energy International Inc.: Acquired 100% of Prisma Energy shares. Recorded period: Precise period not established; historical source records dated 2006-08-03, 2006-09-11. [s-doc183] [s-doc251] - Documented: Enron Corp. → Promigas S.A.: Indirectly held 33.04% of Promigas following the Prisma transfer. Recorded period: Precise period not established; historical source records dated 2006-09-11. [s-doc183] - Attributed: JEDI-II → Enron Energy Services Inc.: JEDI-II invested in Enron Energy Services. Recorded period: Precise period not established; historical source records dated 2002-02-05. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: California Public Employees Retirement System → Enron Corp.: Held Enron stock and participated in partnership investments. Recorded period: Precise period not established; historical source records dated 2000-12, 2002-02-05. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Canadian Imperial Bank of Commerce → Hawaii 125-0 Trust: CIBC held structured equity in Hawaii. Recorded period: Precise period not established; historical source records dated 2000-10-23. [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: LJM Cayman, L.P. → LJM Swap Sub, LP: LJM Swap Sub was a subsidiary of LJM Cayman. Recorded period: Precise period not established; historical source records dated 1999-06. [s-doc194] - Documented: CrossCountry Energy platform → Transwestern Pipeline Company: Pipeline platform included the Transwestern business. Recorded period: Precise period not established; historical source records dated 2003-06-27, 2004-03-09, 2004-09-10. [s-doc120] [s-doc201] [s-doc244] - Documented: Enron Corp. → Citrus Corp.: Held50%interestinCitrus. Recorded period: 50% snapshot at 31 December 2000; pipeline portfolio reported June 2003. [s-doc201] [s-doc299] - Documented: Southern Natural Gas Company → Citrus Corp.: Held the other 50% interest in Citrus. Recorded period: Precise period not established; historical source records dated 2003-06-27. [s-doc201] - Attributed: California Public Employees Retirement System → JEDI-II: Committed $500 million to JEDI-II. Recorded period: From 1997-12; end not established. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: California Public Employees Retirement System → Enron Energy Services Inc.: Indirect investor in EES through JEDI-II. Recorded period: Precise period not established; historical source records dated 2002-02-05. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: CCE Holdings → CrossCountry Energy platform: Obtained sale approval for 100% of CrossCountry equity. Recorded period: From 2004; end not established. [s-doc56] [s-doc244] - Documented: Prisma Energy International Inc. → Trakya Elektrik Üretim ve Ticaret A.Ş.: Held an indirect Trakya Elektrik interest with veto rights. Recorded period: Precise period not established; historical source records dated 2006-08-03. [s-doc251] - Documented: Prisma Energy International Inc. → Prisma Energy Holdings B.V.: Indirect subsidiary in the Prisma ownership chain. Recorded period: Precise period not established; historical source records dated 2006-08-03. [s-doc251] - Documented: Prisma Energy International Inc. → Prisma Energy Turkey S.a.r.l.: Indirect subsidiary in the Prisma ownership chain. Recorded period: Precise period not established; historical source records dated 2006-08-03. [s-doc251] - Documented: Marc Coombs → Ashmore Investment Management Limited: Controlled Ashmore Investment Management Limited. Recorded period: Precise period not established; historical source records dated 2006-08-03. [s-doc251] - Documented: Janus Capital Corporation → Enron Corp.: Beneficial holder of 5.43% of Enron common stock. Recorded period: 15 February 2001 ownership snapshot. [s-doc298] - Documented: Lawrence Ruben → Enron Corp.: Mr. and Mrs. Lawrence Ruben held common and preferred convertible shares. Recorded period: 15 February 2001 ownership snapshot. [s-doc298] - Documented: Enron Energy Services Operations, Inc. → Enron Energy Services Inc.: Wholly owned Enron Energy Services Inc.. Recorded period: Precise period not established; historical source records dated 2004-06-17. [s-doc121] - Documented: InterNorth, Inc. → Houston Natural Gas Corporation: Acquired all Houston Natural Gas stock. Recorded period: From 1985-06-01; end not established. [s-doc52] - Documented: Enron Corp. → JEDI-II: Held 50% of JEDI-II. Recorded period: 50% snapshot at 31 December 2000. [s-doc299] - Documented: Atlantic Water Trust → Azurix Corp.: Largest Azurix shareholder; shares retained in the 2001 buyout. Recorded period: 16 March 2001 merger and April 2002 snapshot. [s-doc300] [s-doc299] - Documented: Sharon Lay → Lay/Wittenberg Travel Agency in the Park, Inc.: Owned 50% of the TAP travel agency. Recorded period: 2001 proxy snapshot. [s-doc298] - Attributed: Kristina Mordaunt → Southampton Place: Powers identified an employee investment interest in Southampton Place. Recorded period: 2000 Rhythms termination episode; precise investment date unstated. [s-doc13] [s-doc7] - Qualification: Powers criticised absence of consent. The filing gives employment capacities but does not allocate the same return or knowledge to each investor. - Attributed: Kathy Lynn → Southampton Place: Powers identified an employee investment interest in Southampton Place. Recorded period: 2000 Rhythms termination episode; precise investment date unstated. [s-doc13] [s-doc7] - Qualification: Powers criticised absence of consent. The filing gives employment capacities but does not allocate the same return or knowledge to each investor. - Attributed: Anne Yaeger Patel → Southampton Place: Powers identified an employee investment interest in Southampton Place. Recorded period: 2000 Rhythms termination episode; precise investment date unstated. [s-doc13] [s-doc7] - Qualification: Powers criticised absence of consent. The filing gives employment capacities but does not allocate the same return or knowledge to each investor. - Attributed: Fastow family foundation (unnamed in the retained Powers passage) → Southampton Place: Investment vehicle through which Fastow received $4.5 million on a $25,000 Southampton Place investment. Recorded period: 2000 Rhythms termination; return in approximately two months. [s-doc13] - Qualification: The foundation is distinguished from Fastow personally; no unverified formal foundation name or independent incorporation is supplied. - Documented: JPMorgan Chase Bank, N.A. → Choctaw Investors B.V.: Controlled the transaction entity described by the bankruptcy court. Recorded period: Historical structures and May 2004 settlement described in May 2007 decision. [s-doc102] - Qualification: The decision identified JPMorgan Chase Bank, N.A., a distinct legal entity from its holding company. Control of the transaction entity was separate from the treatment of creditor claims and letter-of-credit drawings. - Documented: JPMorgan Chase Bank, N.A. → Zephyrus (transaction entity): Controlled the transaction entity described by the bankruptcy court. Recorded period: Historical structures and May 2004 settlement described in May 2007 decision. [s-doc102] - Qualification: The decision identified JPMorgan Chase Bank, N.A., a distinct legal entity from its holding company. Control of the transaction entity was separate from the treatment of creditor claims and letter-of-credit drawings. - Documented: Enron Energy Services, LLC → Enron Energy Services Operations, Inc.: Wholly owned Enron Energy Services Operations, Inc., as described in the California complaint. Recorded period: Corporate chain described in the June 2004 complaint; historical relevant period. [s-doc121] - Qualification: Enron Energy Services, LLC, Enron Energy Services Operations, Inc., and Enron Energy Services Inc. were distinct legal entities. The complaint’s corporate description was separate from its unadjudicated trading allegations. - Documented: Enron Corp. (historical issuer) → Dabhol Power Company: Reported a 50% voting equity-method interest in Dabhol Power Company. Recorded period: 31 December 2000 filing snapshot. [s-doc299] - Qualification: The $693 million 2000 and $466 million 1999 amounts are book values in millions, not the whole company value. Income-sharing ratios may differ from voting interests. ## People and governance - Documented: Kenneth L. Lay → Enron Corp.: Chairman. Recorded period: 1986–23 January 2002. [s-doc5] [s-doc193] - Documented: Kenneth L. Lay → Enron Corp.: Chief executive officer. Recorded period: Before 1 February 2001; again 14 August 2001–23 January 2002. [s-doc5] [s-doc193] - Documented: Jeffrey K. Skilling → Enron Corp.: Employee and subsidiary executive. Recorded period: From 1990. [s-doc5] [s-doc13] [s-doc131] [s-doc192] - Documented: Jeffrey K. Skilling → Enron Corp.: President. Recorded period: 1997–14 August 2001. [s-doc5] [s-doc13] [s-doc131] [s-doc192] - Documented: Jeffrey K. Skilling → Enron Corp.: Chief operating officer. Recorded period: January 1997–February 2001. [s-doc5] [s-doc13] [s-doc131] [s-doc192] - Documented: Jeffrey K. Skilling → Enron Corp.: Director. Recorded period: 1997–14 August 2001. [s-doc5] [s-doc13] [s-doc131] [s-doc192] - Documented: Jeffrey K. Skilling → Enron Corp.: Chief executive officer. Recorded period: February–14 August 2001. [s-doc5] [s-doc13] [s-doc131] [s-doc192] - Documented: Andrew S. Fastow → Enron Corp.: Executive vice president and chief financial officer. Recorded period: Before leave and replacement announced 24 October 2001. [s-doc5] [s-doc7] [s-doc13] - Documented: Richard A. Causey → Enron Corp.: Executive vice president and chief accounting officer. Recorded period: Historical Enron management period before the 2001 collapse. [s-doc5] [s-doc7] [s-doc128] [s-doc133] - Documented: Richard Buy → Enron Corp.: Chief/Senior Risk Officer. Recorded period: Historical Enron management period before the 2001 collapse. [s-doc5] [s-doc13] - Documented: Jeffrey McMahon → Enron Corp.: Treasurer. Recorded period: April 1998–February/March 2000; retained sources differ on the end month. [s-doc147] [s-doc160] [s-doc170] [s-doc296] - Documented: Jeffrey McMahon → Enron Corp.: Chief financial officer. Recorded period: From 24 October 2001; precise end date not established. [s-doc147] [s-doc160] [s-doc170] [s-doc296] - Documented: Jeffrey McMahon → Enron Corp.: President and chief operating officer. Recorded period: After bankruptcy; resignation effective 1 June 2002. [s-doc147] [s-doc160] [s-doc170] [s-doc296] - Documented: Ben Glisan → Enron Corp.: Treasurer. Recorded period: Early 2000–November 2001. [s-doc7] [s-doc13] [s-doc33] [s-doc160] - Documented: John H. Duncan → Enron Corp.: Director. Recorded period: From 1985; historical tenure. [s-doc5] [s-doc182] - Documented: John H. Duncan → Enron Corp.: Chair of Executive Committee. Recorded period: 2001 committee composition. [s-doc5] [s-doc182] - Documented: Herbert S. Winokur, Jr. → Enron Corp.: Director. Recorded period: 1985–6 June 2002. [s-doc5] [s-doc7] [s-doc13] [s-doc296] - Documented: Herbert S. Winokur, Jr. → Enron Corp.: Chair of Finance Committee. Recorded period: 2001 committee composition. [s-doc5] [s-doc7] [s-doc13] [s-doc296] - Documented: Herbert S. Winokur, Jr. → Enron Corp.: Special Investigative Committee member. Recorded period: Late 2001–2002 investigation. [s-doc5] [s-doc7] [s-doc13] [s-doc296] - Documented: Robert Belfer → Enron Corp.: Director. Recorded period: Since 1983 including predecessor service; resigned 6 June 2002. [s-doc5] [s-doc296] [s-doc298] - Documented: Robert Belfer → Enron Corp.: Executive and Finance Committee member. Recorded period: 2001 committee composition. [s-doc5] [s-doc296] [s-doc298] - Documented: Charles A. LeMaistre → Enron Corp.: Director; Executive Committee member. Recorded period: 2001 committee composition. [s-doc5] - Documented: Charles A. LeMaistre → Enron Corp.: Chair of Compensation Committee. Recorded period: 2001 committee composition. [s-doc5] - Documented: Norman P. Blake, Jr. → Enron Corp.: Director. Recorded period: 1993–6 June 2002. [s-doc5] [s-doc182] [s-doc296] - Documented: Norman P. Blake, Jr. → Enron Corp.: Finance and Compensation Committee member. Recorded period: 2001 committee composition. [s-doc5] [s-doc182] [s-doc296] - Documented: Robert K. Jaedicke → Enron Corp.: Director; chair of Audit and Compliance Committee. Recorded period: 2001 committee composition. [s-doc5] - Documented: Lord Wakeham → Enron Corp.: Nonexecutive director. Recorded period: From 1994; historical Enron tenure. [s-doc5] [s-doc144] - Documented: Lord Wakeham → Enron Corp.: Audit Committee member; Nominating Committee chair. Recorded period: 2001 committee composition. [s-doc5] [s-doc144] - Documented: Lord Wakeham → Enron Corp.: Paid consultant. Recorded period: From 1996; $72,000 consulting fees reported for 2000. [s-doc5] [s-doc144] - Documented: Wendy Gramm → Enron Corp.: Director. Recorded period: 1993–6 June 2002. [s-doc5] [s-doc182] [s-doc296] - Documented: Wendy Gramm → Enron Corp.: Audit and Nominating Committee member. Recorded period: 2001 committee composition. [s-doc5] [s-doc182] [s-doc296] - Documented: John Mendelsohn → Enron Corp.: Director. Recorded period: 1999–30 May 2002. [s-doc5] [s-doc182] [s-doc296] - Documented: John Mendelsohn → Enron Corp.: Audit and Nominating Committee member. Recorded period: 2001 committee composition. [s-doc5] [s-doc182] [s-doc296] - Documented: Andrew S. Fastow → LJM Cayman, L.P.: Controlled the general-partner chain and managed LJM1. Recorded period: Formation in 1999–July 2001. [s-doc5] [s-doc7] [s-doc106] [s-doc194] - Documented: Andrew S. Fastow → LJM2 Co-Investment, L.P.: Controlled the general-partner chain and managed LJM2. Recorded period: Formation in 1999–July 2001. [s-doc5] [s-doc7] [s-doc106] [s-doc298] - Documented: Michael J. Kopper → Chewco Investments, L.P.: Managed/owned the Chewco general-partner interests and helped establish Chewco. Recorded period: Precise period not established; historical source records dated 1997-12, 2001-10, 2001-11-08, 2002-02-01, 2002-08-21, 2002-10-02. [s-doc5] [s-doc7] [s-doc13] [s-doc106] [s-doc107] [s-doc160] [s-doc226] [s-doc280] - Documented: Arthur Andersen LLP → Enron Corp.: External auditor. Recorded period: Before the collapse; discharged 17 January 2002. [s-doc5] [s-doc13] [s-doc24] [s-doc67] [s-doc52] [s-doc298] [s-doc299] - Documented: Arthur Andersen LLP → Enron Corp.: Internal audit and consulting services provider. Recorded period: Historical Enron engagement, including 1999–2001. [s-doc5] [s-doc13] [s-doc24] [s-doc67] [s-doc52] [s-doc298] [s-doc299] - Documented: William C. Powers, Jr. → Enron Corp.: Director; chair of Special Investigative Committee. Recorded period: Elected 31 October 2001; investigation 2001–2002. [s-doc7] [s-doc13] [s-doc293] - Documented: Frank Savage → Enron Corp.: Director; Finance Committee member. Recorded period: 1999–30 May 2002. [s-doc7] [s-doc182] [s-doc296] - Documented: Frank Savage → Enron Corp.: Initial Special Committee member. Recorded period: Late October–November 2001; replaced during committee reconstitution. [s-doc7] [s-doc182] [s-doc296] - Documented: Paulo Ferraz Pereira → Enron Corp.: Director; Audit and Finance Committee member. Recorded period: From 1999; historical Enron tenure. [s-doc7] [s-doc182] - Documented: Paulo Ferraz Pereira → Enron Corp.: Initial Special Committee member. Recorded period: Late October–November 2001; replaced during committee reconstitution. [s-doc7] [s-doc182] - Documented: Michael J. Kopper → Enron Corp.: Finance executive; managing director, Enron Global Finance; head of Special Projects. Recorded period: 1994–2001-07. [s-doc7] [s-doc13] [s-doc33] [s-doc138] [s-doc160] [s-doc194] - Documented: Vinson & Elkins → Enron Corp.: Outside legal counsel; conducted limited 2001 inquiry. Recorded period: Precise period not established; historical source records dated 2001-10, 2001-10-08, 2002-02-01, 2003-11-04. [s-doc13] [s-doc52] [s-doc96] [s-doc5] - Documented: Raymond S. Troubh → Enron Corp.: Director and Special Investigative Committee member. Recorded period: Precise period not established; historical source records dated 2001-10-24. [s-doc13] - Documented: Lou Pai → Enron Corp.: Former Enron executive. Recorded period: Historical Enron employment; departure in 2001. [s-doc5] [s-doc151] - Documented: John A. Urquhart → Enron Corp.: Director. Recorded period: From 1990; historical Enron tenure. [s-doc5] [s-doc182] - Documented: John A. Urquhart → Enron Corp.: Nonemployee vice chairman. Recorded period: 1991–1998. [s-doc5] [s-doc182] - Documented: John A. Urquhart → Enron Corp.: Paid consultant. Recorded period: From 1991; $493,914 consulting fees reported for 2000. [s-doc5] [s-doc182] - Documented: Lea W. Fastow → Enron Corp.: Former assistant treasurer. Recorded period: Precise period not established; historical source records dated 2004-01-14, 2004-05-06, 2004-07-14. [s-doc21] [s-doc130] [s-doc213] - Documented: David Delainey → Enron Corp.: Former executive of Enron business units. Recorded period: Precise period not established; historical source records dated 2003-10-30, 2006-09-18. [s-doc22] [s-doc32] - Documented: David Duncan → Arthur Andersen LLP: Andersen partner; headed Enron engagement team. Recorded period: Precise period not established; historical source records dated 2005-05-31, 2008-01-28. [s-doc24] [s-doc152] - Documented: Timothy Belden → Enron Corp.: Director of California trading desk; later VP/managing director West Power Trading. Recorded period: 1997–2001. [s-doc27] [s-doc31] - Documented: David Delainey → Enron North America: Former chief executive of Enron North America. Recorded period: Precise period not established; historical source records dated 2003-10, 2003-10-30, 2006-02-28. [s-doc32] [s-doc72] [s-doc218] - Documented: David Delainey → Enron Energy Services Inc.: Former chief executive of Enron Energy Services. Recorded period: From 2001; end not established. [s-doc32] [s-doc72] [s-doc218] - Documented: Herbert S. Winokur, Jr. → National Tank Company: Director of National Tank Company. Recorded period: Precise period not established; historical source records dated 2002-02-19, 2002-07-08. [s-doc5] [s-doc182] - Documented: Robert Belfer → Belco Oil & Gas Corp.: Chairman and CEO of Belco Oil & Gas. Recorded period: Precise period not established; historical source records dated 2001-03-27, 2002-07-08. [s-doc5] [s-doc298] - Documented: Charles A. LeMaistre → M.D. Anderson Cancer Center: Former president of MD Anderson Cancer Center. Recorded period: Precise period not established; historical source records dated 2002-07-08. [s-doc5] - Documented: John Mendelsohn → M.D. Anderson Cancer Center: President of MD Anderson Cancer Center,1996–2011. Recorded period: 1996–2011. [s-doc5] [s-doc182] [s-doc287] - Documented: Wendy Gramm → Mercatus Center: Directed Regulatory Studies Program at Mercatus Center. Recorded period: Precise period not established; historical source records dated 2002-02-19, 2002-07-08. [s-doc5] [s-doc182] - Attributed: NATIONAL REGISTERED AGENTS, INC → ENRON DISSOLUTION CORP.: National Registered Agents served as registered agent. Recorded period: Precise period not established; historical source records dated 2026-10-14. [s-doc45] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Kenneth L. Lay → Houston Natural Gas Corporation: Chairman and CEO of Houston Natural Gas. Recorded period: From 1984-06; end not established. [s-doc52] - Documented: David Duncan → Enron Corp.: Andersen engagement partner presented to Enron Audit Committee. Recorded period: Precise period not established; historical source records dated 2000-05, 2005-05-31. [s-doc24] [s-doc5] - Documented: Stephen Forbes Cooper, LLC → Enron Corp.: Plan administrator and disbursing agent for disputed-claims reserve. Recorded period: Precise period not established; historical source records dated 2004-03-09, 2005-09-21. [s-doc99] [s-doc120] - Documented: Michael J. Kopper → LJM2 Co-Investment, L.P.: Named LJM2 principal; managed Capital Management affiliate. Recorded period: Precise period not established; historical source records dated 1999-10-12, 2002-08-21. [s-doc5] [s-doc194] - Documented: Ben Glisan → LJM2 Co-Investment, L.P.: Named as LJM2 principal in offering memorandum. Recorded period: Precise period not established; historical source records dated 1999-10-12. [s-doc5] - Documented: Stephen Forbes Cooper → Enron Corp.: Interim chief executive and chief restructuring officer. Recorded period: Named 27 January 2002; assumed role 29 January 2002; reported still interim chief executive in December 2005. [s-doc120] [s-doc179] [s-doc295] [s-doc296] - Documented: Stephen Forbes Cooper → Enron Corp.: Acting president. Recorded period: 2004 SEC plan description. [s-doc120] [s-doc179] [s-doc295] [s-doc296] - Documented: John J. Ray III → Enron Corp.: President and chairman. Recorded period: 2006 company statements; creditor recovery leadership 2004–2009. [s-doc132] [s-doc177] [s-doc183] - Documented: Michael J. Kopper → Andrew S. Fastow: ReportedtoFastow; served as close finance aide. Recorded period: Precise period not established; historical source records dated 2002-08-21, 2007-01-31. [s-doc138] [s-doc194] [s-doc226] - Documented: Herbert S. Winokur, Jr. → Harvard Corporation: Member of Harvard Corporation; resigned2002. Recorded period: To 2002; start not established. [s-doc141] [s-doc182] - Documented: Lord Wakeham → Press Complaints Commission: Chairman; temporarily stepped aside duringEnroncontroversy. Recorded period: To 2002-01-31; start not established. [s-doc144] - Documented: Lou Pai → Enron Energy Services Inc.: Former chairman and CEO of Enron Energy Services. Recorded period: To 2001; start not established. [s-doc151] [s-doc209] [s-doc250] - Documented: LJM2 Capital Management, L.P. → LJM2 Co-Investment, L.P.: General partner of LJM2. Recorded period: 1999–4 January 2002, as alleged in the LJM2 litigation. [s-doc165] - Attributed: Jeffrey McMahon → Zilkha Biomass Energy: President of Zilkha Biomass Energy. Recorded period: From 2004; end not established. [s-doc170] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John J. Ray III → Avidity Partners LLC: Founded Avidity Partners LLC. Recorded period: Precise period not established; historical source records dated 2022-11. [s-doc177] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John J. Ray III → Greylock Partners (Ray insolvency advisory firm): Founded the insolvency advisory firm Greylock Partners, later Owl Hill Advisory. Recorded period: Precise period not established; historical source records dated 2022-11. [s-doc177] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John J. Ray III → Fruit of the Loom: General counsel of Fruit of the Loom. Recorded period: From 1998; end not established. [s-doc177] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Stephen Forbes Cooper → Kroll Zolfo Cooper: Co-founded Zolfo Cooper; later chaired Kroll Zolfo Cooper. Recorded period: Precise period not established; historical source records dated 2002-01-29, 2005, 2005-12-28. [s-doc179] [s-doc120] [s-doc295] - Attributed: Stephen Forbes Cooper → Catalyst Equity Partners: Headed Catalyst Equity Partners. Recorded period: Precise period not established; historical source records dated 2005. [s-doc179] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Stephen Forbes Cooper → Krispy Kreme Doughnuts: Chief executive of Krispy Kreme Doughnuts. Recorded period: Precise period not established; historical source records dated 2005, 2005-12-28. [s-doc179] [s-doc295] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Frank Savage → Alliance Capital Management (business): Former chairman of an Alliance Capital Management division. Recorded period: To 2001-08; start not established. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Norman P. Blake, Jr. → Owens Corning Corp.: Director of Owens Corning. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Norman P. Blake, Jr. → Comdisco Inc.: Led the Comdisco bankruptcy turnaround. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John Mendelsohn → ImClone Systems Inc.: Director of ImClone Systems. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Paulo Ferraz Pereira → Group Bozano: Executive vice president of Group Bozano. Recorded period: Precise period not established; historical source records dated 2001-10-31, 2002-02-19. [s-doc7] [s-doc182] - Documented: Herbert S. Winokur, Jr. → Capricorn Holdings Inc.: Chairman and chief executive of Capricorn Holdings. Recorded period: Precise period not established; historical source records dated 2001-03-27, 2001-10-31, 2002-02-19. [s-doc7] [s-doc182] [s-doc298] - Documented: Michael J. Kopper → LJM2 Co-Investment, L.P.: Ran LJM2 after acquiring affiliated entities. Recorded period: From late July 2001; precise end not established. [s-doc194] - Documented: Richard A. Lydecker, Jr. → ENRON DISSOLUTION CORP.: Named contact for claims sent care of Enron Dissolution. Recorded period: Precise period not established; historical source records dated 2010-04-16. [s-doc196] - Documented: Raymond S. Troubh → CrossCountry Energy platform: Joined the CrossCountry Energy board. Recorded period: From 2003-06; end not established. [s-doc201] - Documented: Corbin A. McNeill, Jr. → CrossCountry Energy platform: Joined the CrossCountry Energy board. Recorded period: From 2003-06; end not established. [s-doc201] - Attributed: John J. Ray III → FTX Trading Ltd.: Appointed chief executive and chief restructuring officer of FTX Trading. Recorded period: From 2022-11-11; end not established. [s-doc205] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: John J. Ray III → FRUIT OF THE LOOM INVESTMENTS LIMITED: Director of Fruit of the Loom Investments Limited. Recorded period: 22 December 1998–5 April 2002. [s-doc177] [s-doc215] - Documented: John J. Ray III → FRUIT OF THE LOOM LIMITED: Director of Fruit of the Loom Limited. Recorded period: 22 December 1998–5 April 2002. [s-doc177] [s-doc215] - Attributed: Robert Belfer → BelNorth Petroleum Corp.: Chief operating officer of BelNorth Petroleum. Recorded period: From 1983; end not established. [s-doc217] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Robert Belfer → Belco Oil & Gas Corp.: Co-founded Belco Oil & Gas with his son. Recorded period: From 1992; end not established. [s-doc217] [s-doc182] [s-doc271] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Ronnie C. Chan → Enron Corp.: Director; Finance and Audit Committee member. Recorded period: From 1996; end not established. [s-doc182] - Attributed: Ronnie C. Chan → Hang Lung Group: Chairman of Hang Lung Group. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Joe H. Foy → Enron Corp.: Former director and Audit Committee member. Recorded period: To 2000; start not established. [s-doc182] - Documented: Joe H. Foy → Houston Natural Gas Corporation: President of Houston Natural Gas. Recorded period: 1970–1985. [s-doc182] [s-doc285] - Documented: Joe H. Foy → Bracewell & Patterson LLP: Partner, later retired senior partner, of Bracewell & Patterson. Recorded period: Precise period not established; historical source records dated 2002-02-19, 2007-09-19. [s-doc182] [s-doc285] - Documented: Jerome J. Meyer → Enron Corp.: Director; Finance and Nominating/Governance Committee member. Recorded period: Precise period not established; historical source records dated 2001-03-27, 2002-02-19. [s-doc182] [s-doc298] - Documented: Jerome J. Meyer → Tektronix Inc.: Chairman, chief executive and president; later nonexecutive chairman. Recorded period: To 2000-10-31; start not established. [s-doc182] [s-doc248] [s-doc297] - Attributed: John A. Urquhart → General Electric: Former General Electric employee. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Robert Belfer → Belco Petroleum Corp.: President and later chairman of Belco Petroleum. Recorded period: To 1986-04; start not established. [s-doc181] [s-doc298] - Attributed: Robert E. Rubin → Citigroup Inc.: Reported Citigroup leadership role. Recorded period: Precise period not established; historical source records dated 2002-04-15. [s-doc141] - Qualification: The retained contemporary commentary described a Citigroup leadership connection. Its precise description of Rubin’s title was not independently corroborated; this role does not designate him as Citigroup’s corporate chairman. - Documented: Lord Wakeham → N. M. ROTHSCHILD & SONS LIMITED: Director of N. M. Rothschild & Sons Limited. Recorded period: 19 January 1995–16 May 2002. [s-doc227] - Documented: Lord Wakeham → ROTHSCHILD & CO CONTINUATION LIMITED: Director of Rothschild & Co Continuation Limited. Recorded period: 10 June 1997–28 May 1999. [s-doc227] - Documented: Ashmore Investment Management Limited → Ashmore Energy International Limited: Managed shareholder funds and could appoint four of five AEI directors. Recorded period: Precise period not established; historical source records dated 2006-08-03. [s-doc251] - Documented: Frank Savage → LOCKHEED MARTIN CORP: Director listed in SEC ownership records. Recorded period: Precise period not established; historical source records dated 2002-02-19, 2024-06-26. [s-doc182] [s-doc273] - Documented: Frank Savage → Alliance Capital Management Holding LP: Director of Alliance Capital Management Holding LP. Recorded period: Precise period not established; historical source records dated 2024-06-26. [s-doc273] - Documented: Frank Savage → QUALCOMM INC/DE: Director listed in SEC ownership records. Recorded period: Precise period not established; historical source records dated 2024-06-26. [s-doc273] - Documented: Frank Savage → Columbia Care Inc. / Cannabist Co Holdings Inc.: Director of Columbia Care, now Cannabist Co Holdings. Recorded period: From 2022; end not established. [s-doc273] - Attributed: John H. Duncan → Gulf & Western Industries: Co-founder and first president of Gulf & Western. Recorded period: Precise period not established; historical source records dated 2002-02-19, 2020-01-15. [s-doc182] [s-doc284] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John H. Duncan → Gulf Consolidated Services: Co-founder and chairman of Gulf Consolidated Services. Recorded period: Precise period not established; historical source records dated 2020-01-15. [s-doc284] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: John H. Duncan → The Rise School of Houston: Founded The Rise School of Houston. Recorded period: Precise period not established; historical source records dated 2020-01-15. [s-doc284] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: John Mendelsohn → Merrimack Pharmaceuticals Inc: Director of Merrimack Pharmaceuticals. Recorded period: Precise period not established; historical source records dated 2012-06-18, 2017-09-13. [s-doc287] [s-doc286] - Attributed: William C. Powers, Jr. → Austin Presbyterian Theological Seminary: Trustee of Austin Presbyterian Theological Seminary. Recorded period: 2004–2010. [s-doc293] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Corbin A. McNeill, Jr. → Enron Corp.: Director appointed on 22 May 2002. Recorded period: Elected 22 May 2002. [s-doc296] - Documented: John W. Ballantine → Enron Corp.: Director appointed on 22 May 2002. Recorded period: Elected 22 May 2002. [s-doc296] - Documented: Herbert S. Winokur, Jr. → Azurix Corp.: Nonexecutive chairman of Azurix. Recorded period: August 2000–March 2001. [s-doc298] - Documented: Herbert S. Winokur, Jr. → NATCO Group Inc.: Director of NATCO Group. Recorded period: Precise period not established; historical source records dated 2001-03-27. [s-doc298] - Documented: Norman P. Blake, Jr. → Enron Corp. (historical issuer): Interim chairman of the Enron board. Recorded period: Confirmed at 7 May 2002 hearing; resigned 6 June 2002. [s-doc5] - Qualification: The passage establishes the hearing-date office and resignation date, not the original appointment date. - Attributed: Richard A. Causey → LJM Cayman, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Attributed: Richard A. Causey → LJM2 Co-Investment, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Attributed: Richard Buy → LJM Cayman, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Attributed: Richard Buy → LJM2 Co-Investment, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Attributed: Jeffrey K. Skilling → LJM Cayman, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Attributed: Jeffrey K. Skilling → LJM2 Co-Investment, L.P.: Assigned review and approval duties for Enron transactions with this LJM partnership. Recorded period: Historical LJM controls during 1999–2001; Skilling added later, exact assignment date unstated. [s-doc13] - Qualification: Powers distinguished assigned duties from performance: Causey and Buy interpreted duties narrowly, and Skilling described his expressly assigned role as minimal. This is oversight of transactions, not management or ownership of the fund. - Documented: Kristina Mordaunt → Enron Corp. (historical issuer): Managing director and general counsel of an Enron division; employment termination announced. Recorded period: 8 November 2001 disclosure; appointment date unstated. [s-doc7] - Qualification: The source announces termination; it does not establish a criminal conviction. - Documented: Stephen Forbes Cooper → Stephen Forbes Cooper, LLC: Headed Stephen Forbes Cooper, LLC. Recorded period: March 2004 plan description. [s-doc120] - Qualification: The person and LLC are separate participants; the LLC was designated as plan administrator. - Documented: Andrew S. Fastow → Enron Global Finance: Member of the Office of the Chair. Recorded period: By March 2000. [s-doc160] - Qualification: An internal Enron finance organization, not an independently incorporated company. Causey’s advisory capacity is distinguished from the other two members. - Documented: Ben Glisan → Enron Global Finance: Member of the Office of the Chair. Recorded period: By March 2000. [s-doc160] - Qualification: An internal Enron finance organization, not an independently incorporated company. Causey’s advisory capacity is distinguished from the other two members. - Documented: Richard A. Causey → Enron Global Finance: Ex officio or of-counsel member of the Office of the Chair. Recorded period: By March 2000. [s-doc160] - Qualification: An internal Enron finance organization, not an independently incorporated company. Causey’s advisory capacity is distinguished from the other two members. - Documented: Kenneth D. Rice → Enron broadband business: Former head of Enron high-speed Internet business. Recorded period: Historical office described in June 2007 sentencing report; tenure dates unstated. [s-doc170] - Qualification: A business-unit leadership capacity. The source does not establish exact legal-employer entity or tenure dates. - Outcome: The same report records a securities-fraud plea, cooperation and 27-month sentence. - Documented: Wendy Gramm → Commodity Futures Trading Commission: Former chairwoman of the Commodity Futures Trading Commission. Recorded period: Before joining Enron board in 1993; precise tenure unstated in this witness. [s-doc182] - Qualification: Historical regulator office, not current office or a causal finding about every Enron trade. - Documented: Lord Wakeham → United Kingdom government (energy secretary office): Served as energy secretary under Margaret Thatcher. Recorded period: Historical office before joining Enron board in 1994; exact tenure not established by this witness. [s-doc182] - Qualification: A specific documented government office, not a generic government-control edge. - Documented: William C. Powers, Jr. → University of Texas School of Law: Dean of the University of Texas School of Law. Recorded period: From 2000 until appointment as university president in 2006. [s-doc293] [s-doc7] - Qualification: The retained biographical source links the dean to later president William Charles Powers Jr.; unrelated Los Angeles filing candidate remains rejected. - Documented: William C. Powers, Jr. → University of Texas at Austin: President of the University of Texas at Austin. Recorded period: 1 February 2006–2 July 2015. [s-doc293] - Qualification: The biographical record gave these formal office dates and separately described his resignation in June 2015. - Documented: Carl Bass → Arthur Andersen LLP: Senior Andersen partner. Recorded period: March 2001 oversight change described in 2002 Senate report. [s-doc5] - Qualification: This affiliation does not establish approval or opposition to every transaction. - Attributed: Carl Bass → Enron Corp. (historical issuer): Served in Enron engagement oversight until removal at Enron request, according to Senate. Recorded period: Removed March 2001; appointment date unstated. [s-doc5] - Qualification: An external auditor oversight role, not an Enron employee/director role. The Senate said the board was unaware of the removal. - Documented: James A. Brown → Merrill Lynch & Co., Inc.: Head of Merrill Strategic Asset and Lease Finance Group. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: In August 2006 the Fifth Circuit reversed Brown’s conspiracy and wire-fraud convictions but upheld his perjury and obstruction convictions. - Documented: William R. Fuhs → Merrill Lynch & Co., Inc.: Merrill vice president under Brown in New York. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: In August 2006 the Fifth Circuit reversed Fuhs’s convictions for insufficient evidence. - Documented: Daniel H. Bayly → Merrill Lynch & Co., Inc.: Head of Merrill Global Investment Banking division. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: In August 2006 the Fifth Circuit reversed Bayly’s conspiracy and wire-fraud convictions under the honest-services theory. - Documented: Robert S. Furst → Merrill Lynch & Co., Inc.: Merrill executive reporting to Bayly, responsible for Enron business. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: In August 2006 the Fifth Circuit reversed Furst’s conspiracy and wire-fraud convictions under the honest-services theory. - Documented: Sheila Kahanek → Enron Corp. (historical issuer): Senior director in Enron Asia/Pacific/Africa/China energy division. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: The appellate opinion recorded that Kahanek had been acquitted on every count. - Documented: Daniel Boyle → Enron Corp. (historical issuer): Enron vice president of Global Finance. Recorded period: Office during the 1999 Nigerian barge episode described in the 2006 appeal. [s-doc314] - Qualification: Actual employment capacity, not a co-defendant business tie. Office dates beyond the described episode are not supplied. - Outcome: The appellate opinion recorded that Boyle had been convicted and had not appealed. - Documented: Gary Steven Mulgrew → National Westminster Bank: Former National Westminster Bank banker. Recorded period: Former employment described in the June 2002 charge chronology; exact tenure unstated. [s-doc296] [s-doc315] - Qualification: NatWest employment is explicit in the retained chronology; the 2011 retrospective supplies later outcomes. No shared co-defendant control relation is inferred. - Outcome: The retained 2011 account reports guilty pleas and 37-month sentences, superseding the chronology’s charge-only procedural stage. - Documented: David Bermingham → National Westminster Bank: Former National Westminster Bank banker. Recorded period: Former employment described in the June 2002 charge chronology; exact tenure unstated. [s-doc296] [s-doc315] - Qualification: NatWest employment is explicit in the retained chronology; the 2011 retrospective supplies later outcomes. No shared co-defendant control relation is inferred. - Outcome: The retained 2011 account reports guilty pleas and 37-month sentences, superseding the chronology’s charge-only procedural stage. - Documented: Giles Robert Hugh Darby → National Westminster Bank: Former National Westminster Bank banker. Recorded period: Former employment described in the June 2002 charge chronology; exact tenure unstated. [s-doc296] [s-doc315] - Qualification: NatWest employment is explicit in the retained chronology; the 2011 retrospective supplies later outcomes. No shared co-defendant control relation is inferred. - Outcome: The retained 2011 account reports guilty pleas and 37-month sentences, superseding the chronology’s charge-only procedural stage. ## Business relationships - Documented: Enron Corp. → LJM Cayman, L.P.: Counterparties in related-party asset and hedging transactions. Recorded period: June 1999–September 2001. [s-doc5] [s-doc7] - Documented: Enron Corp. → LJM2 Co-Investment, L.P.: Counterparties in related-party asset sales, purchases and derivatives. Recorded period: June 1999–September 2001. [s-doc5] [s-doc7] [s-doc298] [s-doc299] - Documented: Southampton, L.P. → LJM Cayman, L.P.: Southampton vehicle acquired interests connected with LJM1/Rhythms termination. Recorded period: Precise period not established; historical source records dated 2002-02-01, 2002-07-08, 2002-08-21, 2002-10-02. [s-doc5] [s-doc13] [s-doc106] [s-doc107] - Documented: Enron Corp. → Hawaii 125-0 Trust: Helped establish and run Hawaii 125-0, an unconsolidated affiliate. Recorded period: Precise period not established; historical source records dated 1999-12, 2000-10. [s-doc5] - Documented: Chewco Investments, L.P. → Enron Corp.: Related-party vehicle consolidated into Enron accounts. Recorded period: Precise period not established; historical source records dated 2001, 2001-10, 2002-02-03. [s-doc5] [s-doc160] [s-doc185] - Documented: Enron Corp. → New York Stock Exchange: Shares listed on NYSE as ENE; trading suspended and delisting initiated. Recorded period: Before trading suspension and delisting initiative on 15 January 2002. [s-doc7] [s-doc52] - Documented: Andrew S. Fastow → Michael J. Kopper: Fastow sold LJM interests; Kopper acquired interests and management. Recorded period: Precise period not established; historical source records dated 2001-07-31, 2002-08-21. [s-doc7] [s-doc194] - Documented: Enron Corp. → Raptor I–IV vehicles: Enron sponsored/funded Raptor vehicles and entered into purported hedges with them. Recorded period: 2000–September 2001 termination. [s-doc7] [s-doc13] [s-doc52] [s-doc5] [s-doc298] [s-doc299] - Documented: Enron Corp. → Chewco Investments, L.P.: Guaranteed Chewco external borrowing. Recorded period: 1997 financing; later restated accounting. [s-doc7] [s-doc194] - Documented: Enron Corp. → Chewco Investments, L.P.: Enron purchased Chewco JEDI interest. Recorded period: Precise period not established; historical source records dated 2001-11-08, 2002-08-21. [s-doc7] [s-doc107] - Documented: Kenneth L. Lay → Enron Corp.: Borrower under Enron personal credit line; repaid with company stock. Recorded period: 2000–2001; SEC selected advances 25 January–27 November 2001. [s-doc5] [s-doc68] [s-doc193] - Documented: Enron Corp. → RADR: RADR special-purpose entities transacted with Enron. Recorded period: Precise period not established; historical source records dated 2002-10-02, 2004-01-14. [s-doc21] [s-doc106] - Documented: RADR → Lea W. Fastow: Lea Fastow received family proceeds derived from RADR. Recorded period: Precise period not established; historical source records dated 2004-01-14. [s-doc21] - Documented: Arthur Andersen LLP → Raptor I–IV vehicles: Enron audit engagement team approved aggregation of Raptor accounts. Recorded period: Precise period not established; historical source records dated 2005-05-31. [s-doc24] - Documented: Citigroup Inc. → Enron Corp.: Citigroup group financed and arranged Enron structured transactions. Recorded period: Historical 1997–2001 transactions; Bacchus and Sundance in 2000–2001. [s-doc27] [s-doc62] [s-doc160] - Documented: JPMorgan Chase & Co. → Enron Corp.: JPMorgan Chase group financed/arranged Enron transactions and received fees. Recorded period: Historical prepay transactions through 2001; Slapshot on 22 June 2001. [s-doc27] [s-doc58] [s-doc60] [s-doc62] [s-doc160] - Documented: JPMorgan Chase & Co. → Fishtail LLC: Participated in Fishtail joint venture transaction. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Enron Corp. → Caymus Trust: Formed Caymus Trust for Bacchus. Recorded period: December 2000 Bacchus transaction. [s-doc27] - Documented: Citigroup Inc. → Caymus Trust: Citigroup group loaned$194m to Caymus Trust. Recorded period: December 2000 Bacchus transaction. [s-doc27] [s-doc62] - Documented: Citigroup Inc. → Enron Corp.: Enron was a Citigroup group banking client. Recorded period: Precise period not established; historical source records dated 2002-12-11, 2003-06-30. [s-doc27] [s-doc160] - Attributed: Andrew S. Fastow → Citigroup Inc.: Gave verbal support on behalf of Enron for Bacchus equity. Recorded period: Precise period not established; historical source records dated 2000-12, 2002-12-11. [s-doc27] [s-doc160] [s-doc62] [s-doc21] [s-doc22] - Qualification: The Senate’s Bacchus investigation described Fastow’s verbal support for nominal equity on Enron’s behalf. - Response: A Citigroup official denied that Enron verbally guaranteed the equity, while acknowledging verbal support. Citigroup settled the later SEC allegations without admitting or denying them. - Outcome: Fastow’s separate criminal case resulted in a conspiracy plea and a six-year sentence. - Documented: JPMorgan Chase & Co. → Royal Bank of Scotland Group plc: Participated together in Slapshot lending consortium. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: JPMorgan Chase & Co. → Industrial Bank of Japan: Participated together in Slapshot lending consortium. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: JPMorgan Chase & Co. → Bank of Tokyo-Mitsubishi: Participated together in Slapshot lending consortium. Recorded period: Precise period not established; historical source records dated 2002-12-11. [s-doc27] - Documented: Enron Corp. → Citigroup Inc.: Enron bought out Citigroup Sundance interest at Citigroup demand. Recorded period: November 2001, two days before Enron bankruptcy. [s-doc27] - Attributed: Wachovia Bank, National Association → Enron Corp.: Administered trust-interest records under Enron plan. Recorded period: Precise period not established; historical source records dated 2004-11-19. [s-doc47] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Enron Corp. → Chewco Investments, L.P.: Enron assisted employees in forming Chewco. Recorded period: From 1997; end not established. [s-doc52] [s-doc106] - Documented: Dynegy, Inc. → Enron Corp.: Proposed acquisition of Enron; abandoned before completion. Recorded period: From 2001-11-09; end not established. [s-doc52] - Documented: Enron Corp. → Enron Energy Services Inc.: Enron group affiliate; direct parent is EES Operations. Recorded period: Precise period not established; historical source records dated 2003-02-08, 2004-06-17. [s-doc52] [s-doc121] - Documented: CCE Holdings → Enron Corp.: CCE Holdings purchased Enron pipeline interests. Recorded period: From 2004-11; end not established. [s-doc56] [s-doc244] - Documented: Whitewing Associates, L.P. → Enron Corp.: Bought Enron assets; dealt exclusively with Enron. Recorded period: 1999–2001. [s-doc5] [s-doc96] [s-doc299] - Documented: Citigroup Inc. → Enron Corp.: Citigroup group provided prepay financing to Enron. Recorded period: Historical 1994–2001 prepay transactions. [s-doc60] [s-doc61] [s-doc62] [s-doc160] [s-doc141] - Attributed: Andrew S. Fastow → Merrill Lynch & Co., Inc.: Promised to arrange Merrill exit from Nigerian-barges investment. Recorded period: Precise period not established; historical source records dated 1999-12-29, 2002-10-02. [s-doc63] [s-doc160] [s-doc65] [s-doc106] [s-doc21] [s-doc22] [s-doc33] [s-doc152] [s-doc314] [s-doc316] - Qualification: The SEC alleged an oral commitment to arrange Merrill’s exit from its Nigerian barge investment; the examiner separately examined the transaction. - Response: Fastow and Merrill resolved their separate SEC civil cases without admitting or denying the allegations. - Outcome: Fastow’s separate conspiracy plea resulted in six years. The Merrill employees’ criminal appeals and civil settlements had distinct outcomes. - Attributed: Talon I, LLC (Raptor I) → Enron Corp.: Talon/Raptor I sold a$41m put option to Enron. Recorded period: Precise period not established; historical source records dated 2002-10-02. [s-doc63] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Merrill Lynch & Co., Inc. → Enron Corp.: Counterparty in Nigerian-barge and electricity-options transactions. Recorded period: Precise period not established; historical source records dated 1999-12, 1999-12-29, 2003-03-17. [s-doc65] [s-doc98] [s-doc160] - Documented: Enron Corp. → EnronOnline: Operated EnronOnline trading platform. Recorded period: From 1999-11; end not established. [s-doc52] - Documented: Canadian Imperial Bank of Commerce → Enron Corp.: CIBC group financed Enron FAS125/140 transactions and supplied purported equity. Recorded period: From 1998; end not established. [s-doc71] [s-doc97] [s-doc152] [s-doc160] - Documented: Merrill Lynch & Co., Inc. → LJM2 Co-Investment, L.P.: Marketed and placed LJM2 interests. Recorded period: From 1999-10; end not established. [s-doc5] - Documented: Merrill Lynch & Co., Inc. → Andrew S. Fastow: Negotiated with Fastow over LJM2 marketing. Recorded period: Precise period not established; historical source records dated 1999-10-13. [s-doc5] - Documented: Toronto Dominion Bank → Enron Corp.: Participated in prepay financing with Enron. Recorded period: Historical 1999 prepay transactions. [s-doc92] [s-doc160] - Attributed: Royal Bank of Canada → Enron Corp.: Participated in Bob West Treasure/Alberta prepay transactions. Recorded period: Precise period not established; historical source records dated 1999-12-31, 2004-01-09. [s-doc92] [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Goldman Sachs & Co. → Enron Corp.: Underwriter of August1999 Enron exchangeable notes. Recorded period: Precise period not established; historical source records dated 2004-02-06. [s-doc92] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: JPMorgan Chase Bank, N.A. → Enron Corp.: Creditor by assignment of allowed Cherokee claim. Recorded period: Precise period not established; historical source records dated 2004-05. [s-doc102] - Documented: JPMorgan Chase Bank, N.A. → Enron Corp.: Issued letters of credit for Enron account; reimbursement creditor. Recorded period: Precise period not established; historical source records dated 2001-05-14. [s-doc102] - Attributed: Andrew S. Fastow → RADR: Selected nominee investors and financed RADR arrangements. Recorded period: Precise period not established; historical source records dated 2002-10-02. [s-doc106] [s-doc63] [s-doc21] [s-doc22] - Qualification: The SEC’s October 2002 complaint alleged this nominee-investor arrangement. The civil allegation was distinct from the later criminal admissions. - Response: Fastow settled the civil allegations without admitting or denying them. - Outcome: He pleaded guilty to two conspiracy counts in January 2004 and received six years in September 2006. - Attributed: Michael J. Kopper → RADR: Lent funds to nominee investors in RADR entities. Recorded period: Precise period not established; historical source records dated 2002-10-02. [s-doc106] [s-doc33] [s-doc107] [s-doc138] - Qualification: The SEC’s 2002 complaint alleged funding of nominal outside investors. The allegation concerned the substance of the capital and control arrangements. - Response: Kopper settled the civil allegations without admitting or denying them. - Outcome: He separately pleaded guilty and received a 37-month prison sentence in autumn 2006. - Attributed: RADR → Enron Corp.: RADR entities bought Enron windfarms; Enron repurchased facilities. Recorded period: Precise period not established; historical source records dated 2002-10-02. [s-doc106] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: LJM Cayman, L.P. → Enron Corp.: LJM1 bought Cuiaba interest subject to alleged Enron buyback promise. Recorded period: Precise period not established; historical source records dated 2002-10-02. [s-doc106] [s-doc63] [s-doc21] [s-doc22] - Qualification: The SEC’s October 2002 Fastow complaint alleged a sale supported by an unwritten Enron repurchase promise, rather than an unconditional transfer of risk. - Response: Fastow settled the SEC civil allegations without admitting or denying them. - Outcome: His separate criminal conspiracy plea resulted in six years; it was not a merits judgment against every Cuiaba participant. - Documented: LJM Cayman, L.P. → Enron Corp.: Received $30 million Rhythms termination payment from Enron. Recorded period: Precise period not established; historical source records dated 2001. [s-doc5] - Documented: Enron Corp. → Joint Energy Development Investments (JEDI I): Helped establish and run JEDI unconsolidated affiliate. Recorded period: Precise period not established; historical source records dated 1999-12. [s-doc5] - Documented: Enron Corp. → Chewco Investments, L.P.: Helped establish and run Chewco unconsolidated affiliate. Recorded period: Precise period not established; historical source records dated 1999-12. [s-doc5] - Documented: Enron Corp. → Oregon Electric Utility Company, LLC: Agreed to sell PGE stock to Oregon Electric, subject to approvals. Recorded period: Precise period not established; historical source records dated 2003-11-19, 2004-02-05. [s-doc120] [s-doc171] - Documented: Enron Corp. → JPMorgan Chase Bank, N.A.: Enron borrower; JPMorgan Chase Bank co-administrative and collateral agent. Recorded period: Agreement dated 14 June 2002. [s-doc120] - Documented: Enron Corp. → Citicorp USA, Inc.: Enron borrower; Citicorp USA co-administrative and paying agent. Recorded period: Agreement dated 14 June 2002. [s-doc120] - Attributed: Jeffrey McMahon → Merrill Lynch & Co., Inc.: Participated for Enron in the barges transaction and alleged oral exit agreement. Recorded period: Precise period not established; historical source records dated 2001-10-24. [s-doc147] - Qualification: The SEC’s June 2007 release alleged McMahon’s participation in the barge transaction and oral exit agreement. - Response: He agreed to settle without admitting or denying the allegations. - Outcome: The announced terms included a five-year officer-and-director bar and $300,000 combined disgorgement, interest and penalty. The release said court approval was still required. - Attributed: Ben Glisan → Merrill Lynch & Co., Inc.: Participated for Enron in the Nigerian barges transaction. Recorded period: Precise period not established; historical source records dated 2003-09-10. [s-doc149] [s-doc33] - Qualification: The SEC’s September 2003 release described Glisan’s involvement in the barge transaction in its civil case. - Response: Glisan agreed to settle the civil allegations without admitting or denying them. - Outcome: He separately pleaded guilty to conspiracy and received five years. The plea did not adjudicate every other barge participant’s liability. - Documented: Citigroup Inc. → Enron Corp.: Citigroup group creditor and SPE transaction counterparty. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: JPMorgan Chase & Co. → Enron Corp.: JPMorgan Chase group creditor and SPE transaction counterparty. Recorded period: Precise period not established; historical source records dated 2000, 2003-06-30. [s-doc160] - Documented: Barclays bank group (defined transaction scope) → Enron Corp.: Barclays Bank group SPE transaction counterparty and creditor. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Deutsche Bank → Enron Corp.: BT/Deutsche group tax transaction arranger and creditor. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Canadian Imperial Bank of Commerce → Enron Corp.: CIBC group creditor and SPE transaction counterparty. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Merrill Lynch & Co., Inc. → Enron Corp.: Merrill Lynch group SPE transaction counterparty and creditor. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Enron Corp. → Citigroup Inc.: Counterparties in Nixon, Nahanni, Yosemite and Sundance transactions. Recorded period: Precise period not established; historical source records dated 1999-12, 1999-12-31, 2003-06-30. [s-doc160] - Documented: Enron Corp. → Canadian Imperial Bank of Commerce: Counterparties in FAS 140 transactions. Recorded period: Precise period not established; historical source records dated 1999-12-31, 2001-10. [s-doc160] - Documented: Enron Corp. → Merrill Lynch & Co., Inc.: Counterparties in the Nigerian barges transaction. Recorded period: Precise period not established; historical source records dated 1999-12-29, 1999-12-31. [s-doc160] - Documented: Enron Corp. → LJM2 Co-Investment, L.P.: Counterparties in the Pluto transaction. Recorded period: Precise period not established; historical source records dated 1999-12-31. [s-doc160] - Documented: Enron Corp. → Mahonia: Counterparties in Mahonia prepay transactions. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Enron Corp. → Delta: Counterparties in Delta prepay transactions. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Barclays Bank PLC → Chewco Investments, L.P.: Barclays Bank lent to Chewco and financed apparent outside equity. Recorded period: November/December 1997 financing; reserves disclosed in 2001. [s-doc160] [s-doc194] - Attributed: Enron Corp. → Sundance Industrial Partners: Sundance participant; examiner assessed that the venture required consolidation. Recorded period: 2001 transaction, assessed by the examiner in 2003. [s-doc27] [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Azurix Corp. → YTL UTILITIES (UK) LIMITED: Agreed to sell Wessex stock to YTL Utilities (UK). Recorded period: Precise period not established; historical source records dated 2002-03-26. [s-doc163] - Attributed: Catalyst Equity Partners → Citibank, N.A.: Citibank listed as a client of Catalyst Equity Partners. Recorded period: Precise period not established; historical source records dated 2005. [s-doc179] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Catalyst Equity Partners → JPMorgan Chase & Co.: JPMorgan Chase listed as a client of Catalyst Equity Partners. Recorded period: Precise period not established; historical source records dated 2005. [s-doc179] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Catalyst Equity Partners → FleetBoston Financial Corp.: FleetBoston listed as a client of Catalyst Equity Partners. Recorded period: Precise period not established; historical source records dated 2005. [s-doc179] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Citigroup Inc. → Enron Corp.: Citigroup group asserted approximately $2.4 billion of claims. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Attributed: Barclays bank group (defined transaction scope) → Colonnade Limited: Sponsored and helped structure Colonnade SPE. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Andrew S. Fastow → California Public Employees Retirement System: Offered a proposed LJM3 investment to CalPERS. Recorded period: Precise period not established; historical source records dated 2000-12. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Citigroup Inc. → Delta: Caused Delta to be formed for prepay transactions. Recorded period: Precise period not established; historical source records dated 2003-06-30. [s-doc160] - Documented: Nighthawk → Enron Corp.: Nighthawk transaction raised $500 million for Enron. Recorded period: Precise period not established; historical source records dated 1997-12. [s-doc160] - Documented: Citigroup Inc. → Nighthawk: Participated in the Nighthawk transaction. Recorded period: Precise period not established; historical source records dated 1997-12. [s-doc160] - Attributed: Ben Glisan → Barclays bank group (defined transaction scope): Provided verbal repurchase support for J.T. Holdings on Enron behalf. Recorded period: Precise period not established; historical source records dated 2000-11-14. [s-doc160] [s-doc132] [s-doc33] - Qualification: The bankruptcy examiner described Glisan’s verbal repurchase support in J.T. Holdings; this was an investigative assessment rather than an adjudicated finding against Barclays. - Outcome: Glisan separately pleaded guilty to conspiracy and received five years; that plea was not a judgment on every Barclays transaction. - Documented: Credit Suisse First Boston LLC → Barclays bank group (defined transaction scope): Entered a total return swap on SPE equity. Recorded period: Precise period not established; historical source records dated 2001-09. [s-doc160] - Documented: Toronto Dominion Bank → Citigroup Inc.: Mutual conduits and cofunders in Truman and Jethro. Recorded period: Precise period not established; historical source records dated 1999-12. [s-doc160] - Documented: Toronto Dominion Bank → Royal Bank of Scotland Group plc: TD served as conduit; RBS funded the Nixon prepay. Recorded period: Precise period not established; historical source records dated 1999-12. [s-doc160] - Attributed: Andrew S. Fastow → Canadian Imperial Bank of Commerce: Discussed expected Hawaii equity repayment; expressly could not guarantee it. Recorded period: 23 October 2000 email. [s-doc160] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Kenneth L. Lay → Enron Corp.: Kenneth and Linda Lay sold annuity interests to Enron. Recorded period: Precise period not established; historical source records dated 2001-09-21. [s-doc193] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Chase Manhattan Bank → Chewco Investments, L.P.: Chase Manhattan Bank provided a Chewco bridge loan guaranteed by Enron. Recorded period: Precise period not established; historical source records dated 1997-12. [s-doc194] - Attributed: Michael J. Kopper → Andrew S. Fastow: Kopper shared Chewco payments with Fastow. Recorded period: Precise period not established; historical source records dated 2000-12. [s-doc194] [s-doc107] [s-doc280] [s-doc138] [s-doc21] [s-doc22] - Qualification: The SEC’s 2002 Kopper complaint alleged the sharing of Chewco payments with Enron’s CFO. This payment account was a civil allegation. - Response: Kopper and Fastow settled the civil allegations without admitting or denying them. - Outcome: Both separately pleaded guilty to conspiracy; Kopper’s eventual term was 37 months and Fastow’s was six years. - Documented: LJM Swap Sub, LP → Enron Corp.: Issued the Rhythms put option to Enron. Recorded period: Precise period not established; historical source records dated 1999-06. [s-doc194] - Documented: TCTJB V, Inc. → ENRON DISSOLUTION CORP.: Used an Enron Dissolution care-of address for claims. Recorded period: Precise period not established; historical source records dated 2010-04-16. [s-doc196] - Documented: Citrus Corp. → Florida Gas Transmission Company: Owned the Florida Gas Transmission pipeline system. Recorded period: Precise period not established; historical source records dated 2003-06-27. [s-doc201] - Documented: LJM2 Co-Investment, L.P. → Enron Corp.: Bought dark fiber from Enron for $100 million. Recorded period: June 2000 dark-fiber purchase; remaining fiber resold December 2000. [s-doc204] - Attributed: Phil Gramm → Enron Corp.: Received contributions from Enron officers and the employee PAC. Recorded period: Contributions over the 12 years preceding February 2002 reporting. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Andrew S. Fastow → California Public Employees Retirement System: Enron representative in partnership dealings with CalPERS. Recorded period: Precise period not established; historical source records dated 2000-10. [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Andrew S. Fastow → LJM 3 Co-Investment LP: Promoted the proposed LJM3 fund. Recorded period: 2000 proposal; active operation not established. [s-doc5] [s-doc187] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Lou Pai → BayFirst National Bank: Pai and Melanie borrowed from BayFirst for a property purchase. Recorded period: Precise period not established; historical source records dated 2022-05-31. [s-doc250] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Citigroup Inc. → Enron Corp.: Citigroup group arranged DIP financing for Enron. Recorded period: Announced 3 December 2001. [s-doc296] - Documented: JPMorgan Chase & Co. → Enron Corp.: JPMorgan Chase group arranged DIP financing for Enron. Recorded period: Announced 3 December 2001. [s-doc296] - Documented: Lay/Wittenberg Travel Agency in the Park, Inc. → Enron Corp.: Provided travel services for Enron group employees. Recorded period: 2000 services; contract stated expiry of 31 December 2003. [s-doc298] - Documented: Marlin Water Trust → Atlantic Water Trust: Marlin Water Trust was a beneficiary of Atlantic Water Trust. Recorded period: April 2002 snapshot. [s-doc300] - Documented: Salomon Smith Barney → Azurix Corp.: Dealer-manager of the Azurix note tender and consent solicitation. Recorded period: April 2002 tender offer. [s-doc300] - Documented: National Tank Company → Enron Corp.: Sold oilfield equipment and services to Enron subsidiaries. Recorded period: 1997–2000. [s-doc5] - Documented: Belco Oil & Gas Corp. → Enron North America: Counterparties in natural-gas and crude-oil swaps and options. Recorded period: Since 1996; reported in the 2001 proxy. [s-doc5] [s-doc298] - Documented: Lay/Wittenberg Travel Agency in the Park, Inc. → Enron Supply Corp.: Travel-services provider under agreement with Enron Supply Corp.. Recorded period: 2000 services; stated contract expiry 31 December 2003. [s-doc298] - Attributed: Azurix Corp. → Atlantic Water Trust: Owed approximately $19 million to Atlantic Water Trust, according to Marlin noteholders. Recorded period: April 2002 objection. [s-doc300] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Enron Corp. (historical issuer) → LJM2 Co-Investment, L.P.: Purchased LJM2 equity interests in the four Raptor vehicles for $35 million. Recorded period: Third quarter 2001. [s-doc7] - Qualification: Separate from LJM2 outside-equity contributions, the $35 million Chewco buyout and accounting termination charges. - Documented: Joint Energy Development Investments I (JEDI I) → California Public Employees Retirement System: Paid CalPERS a $383 million liquidating distribution. Recorded period: November 1997. [s-doc7] - Qualification: A JEDI distribution, separate from Chewco purchasing its limited-partner interest. - Documented: Joint Energy Development Investments I (JEDI I) → Chewco Investments: Provided Chewco a $132 million interest-bearing financing advance. Recorded period: November 1997 acquisition financing. [s-doc7] - Qualification: JEDI is lender and Chewco borrower; the advance is separate from the $240 million external loan. - Documented: Joint Energy Development Investments I (JEDI I) → Chewco Investments: Paid Chewco aggregate partnership distributions of $433 million. Recorded period: December 1997–December 2000. [s-doc7] - Qualification: Aggregate partnership distributions, not personal profits of Kopper. - Documented: Enron Corp. (historical issuer) → Chewco Investments: Paid Chewco an additional $2.6 million under a tax indemnification agreement. Recorded period: September 2001. [s-doc7] - Qualification: Separate from the March 2001 $35 million purchase of the JEDI interest. - Documented: Wilmer, Cutler & Pickering → Enron Special Investigative Committee: Retained legal counsel to the special investigative committee. Recorded period: November 2001 disclosure–1 February 2002 report. [s-doc7] [s-doc13] - Qualification: Counsel to the investigation committee, not counsel retained to design the earlier LJM transactions. - Documented: Deloitte & Touche LLP → Wilmer, Cutler & Pickering: Provided accounting assistance after being engaged by Wilmer for the committee investigation. Recorded period: November 2001 disclosure–1 February 2002 report. [s-doc7] [s-doc13] - Qualification: Wilmer was the contracting retainer. The committee relied on Deloitte accounting advice; no direct committee-retainer contract is asserted. - Attributed: Ben Glisan → Chewco Investments: Principal hands-on Enron participant in the transaction accounting described by Powers. Recorded period: Historical transactions examined in 1 February 2002 report. [s-doc33] [s-doc13] - Qualification: This is accounting participation, not ownership or control of every vehicle. Glisan declined the Chewco interview; the committee could not speak with certainty about his knowledge, although it reported substantial evidence of awareness. Andersen concurrence was significant but not exonerating. - Outcome: Glisan separately pleaded guilty to conspiracy in September 2003 and received five years in prison. - Attributed: Ben Glisan → Raptor I–IV (four special-purpose vehicles): Principal hands-on Enron participant in the transaction accounting described by Powers. Recorded period: Historical transactions examined in 1 February 2002 report. [s-doc33] [s-doc13] - Qualification: This is accounting participation, not ownership or control of every vehicle. Glisan declined the Chewco interview; the committee could not speak with certainty about his knowledge, although it reported substantial evidence of awareness. Andersen concurrence was significant but not exonerating. - Outcome: Glisan separately pleaded guilty to conspiracy in September 2003 and received five years in prison. - Documented: Belco Oil and Gas → Coda Energy: Bought Enron affiliate Coda Energy. Recorded period: 1997. [s-doc5] - Qualification: Belco Oil & Gas, not older Belco Petroleum or Robert Belfer personally. - Documented: Enron Corp. (historical issuer) → Compagnie Papier Stadacona: Established the Nova Scotia unlimited liability company used in Slapshot. Recorded period: 2001 Slapshot structure. [s-doc27] - Qualification: Enron did not hold CPS directly: Sundance→BV-1→BV-2→CPS was the stated chain. Formation assistance is not a direct ownership assertion. - Documented: Dynegy, Inc. → Northern Natural Gas Company: Obtained a preferred-stock interest and pipeline purchase option in connection with a $1.5 billion cash infusion to Enron. Recorded period: November 2001. [s-doc52] - Qualification: The infusion was to Enron in exchange for a Northern Natural Gas interest, not a completed acquisition of Enron; Texaco’s participation is context, not an invented second direct role. - Documented: Dynegy, Inc. → Northern Natural Gas Company: Exercised the option to acquire Northern Natural Gas. Recorded period: After merger termination on 28 November 2001; challenge relinquished 15 August 2002. [s-doc52] - Qualification: The source supports option exercise; no exact pipeline closing date is invented. The separate $25 million dispute settlement is not the pipeline purchase price. - Documented: Enron Corp. (historical issuer) → MG plc: Acquired the international metals market-making business for approximately $2 billion. Recorded period: May 2000. [s-doc52] - Documented: Southern Union Co. → CCE Holdings: Participant in the CCE Holdings joint venture that acquired Enron pipeline interests. Recorded period: November 2004 sale report. [s-doc56] - Qualification: Source identifies the venture participants but does not supply ownership percentages. The GE finance business is not silently made identical to the General Electric parent. - Documented: GE Commercial Finance Energy Financial Services → CCE Holdings: Participant in the CCE Holdings joint venture that acquired Enron pipeline interests. Recorded period: November 2004 sale report. [s-doc56] - Qualification: Source identifies the venture participants but does not supply ownership percentages. The GE finance business is not silently made identical to the General Electric parent. - Documented: LJM2 Co-Investment, L.P. → Merrill Lynch & Co., Inc.: Bought Merrill’s Nigerian barge financial interest for $7,525,000. Recorded period: 29 June 2000. [s-doc33] [s-doc65] [s-doc63] [s-doc314] - Qualification: The appellate opinion records the closing; SEC alleged an earlier promised exit. The purchase is distinct from the corporate $80 million settlement. - Response: Merrill settled the corporate SEC case without admitting or denying the allegations. - Outcome: The later individual barge proceedings produced different outcomes, including reversed convictions, an acquittal and surviving perjury and obstruction convictions. - Documented: Enron Corp. (historical issuer) → Risk Management & Trading Corp.: Formed Risk Management & Trading Corp. to manage trading books for Enron entities. Recorded period: Shortly after January 1997 restructuring announcement. [s-doc52] - Qualification: A distinct company, not another asserted name for Enron North America. - Documented: Enron Corp. (historical issuer) → EOG (Enron Oil & Gas): Exchanged approximately 76% stock ownership for EOG China and India operations, separating EOG. Recorded period: 1999. [s-doc52] - Qualification: Historical disposal and separation, not a continuing Enron control claim. Pre-tax and after-tax gains are alternative measures. - Attributed: Enron Corp. (historical issuer) → Sierra Pacific Resources: Agreed a proposed PGE sale that was terminated without completion. Recorded period: 1999 agreement–April 2001 termination. [s-doc52] - Qualification: A failed sale agreement, not transfer of PGE ownership. - Attributed: Enron Corp. (historical issuer) → Northwest Natural Gas: Agreed a proposed PGE sale that was terminated without completion. Recorded period: October 2001–May 2002. [s-doc52] - Qualification: A failed sale agreement, not transfer of PGE ownership. - Attributed: Investment funds managed by Texas Pacific Group → Oregon Electric Utility Company, LLC: Financially backed Oregon Electric Utility Company for the proposed PGE purchase. Recorded period: 2003 agreement and February 2004 court approval stage. [s-doc120] - Qualification: The source says funds managed by Texas Pacific Group, not a direct identified parent equity percentage. Approval did not establish completed sale. - Attributed: Jeffrey K. Skilling → Enron Corp. (historical issuer): Repaid more than $2 million of Enron loans with Enron stock, as examined by Batson. Recorded period: Historical repayments examined in 4 November 2003 final report. [s-doc96] - Qualification: Batson said evidence could support a fact-finder conclusion that authorization was lacking and repayment voidable. This is potential liability, not a judgment; the amount is not Lay’s separate $94 million. - Attributed: Enron Corp. (historical issuer) → NatWest-owned LJM1 limited partner (unnamed in the complaint): SEC alleged $20 million of Enron-funded unwind consideration was allocated to the NatWest-owned limited-partner interest. Recorded period: Approximately February 2000 Southampton unwind. [s-doc33] [s-doc107] [s-doc194] [s-doc106] [s-doc315] - Qualification: The complaint said NatWest received only $1 million; it did not describe a direct $20 million Enron-to-bank payment. It identified a NatWest-owned limited partner without supplying its formal name. This descriptive participant is distinct from the bank itself. - Response: Fastow and Kopper settled civil allegations without admitting or denying them and separately entered criminal pleas. - Outcome: A retained 2011 retrospective reports that the three former NatWest bankers pleaded guilty and received 37-month sentences. - Attributed: JPMorgan Chase & Co. → Mahonia: Caused Mahonia to be formed for the SPE prepay transactions. Recorded period: Historical Mahonia transactions, December 1992–September 2001. [s-doc160] - Qualification: The examiner uses JPMorgan Chase transaction-group terminology. This arrangement role does not identify charitable-trust ownership as bank beneficial ownership. - Attributed: Ben Glisan → Barclays bank group (defined transaction scope): Provided verbal support covering Barclays’ 3% equity risk in Nikita, according to Batson. Recorded period: September 2001 Nikita transaction records. [s-doc160] - Qualification: Nikita is separate from J.T. Holdings and its 14 November 2000 record. CSFB supplied the certificate equity, with the risk swapped to Barclays. The cited passage identifies Glisan specifically. - Attributed: Michael J. Kopper → Lea W. Fastow: SEC alleged payment of approximately $54,000 for Chewco administrative assistance. Recorded period: Historical Chewco payments examined in August 2002 complaint; exact payment dates unstated. [s-doc33] [s-doc107] [s-doc138] [s-doc194] - Qualification: The SEC complaint identified Kopper as the payer. It did not identify Chewco as the contracting payer or attribute all partnership distributions to Lea Fastow. - Response: Kopper settled the civil allegations without admitting or denying them. - Outcome: Kopper separately pleaded guilty in the criminal case. ## Legal and regulatory - Documented: Neal Batson → Enron Corp.: Court-appointed bankruptcy examiner. Recorded period: From 2002-05-24; end not established. [s-doc27] [s-doc52] [s-doc96] - Documented: Enron Power Marketing, Inc. → Enron Energy Services Inc.: Named together in FERC gaming-practices proceeding. Recorded period: Precise period not established; historical source records dated 2003-06-25. [s-doc30] - Documented: JPMorgan Chase & Co. → Federal Reserve Bank of New York: Entered written supervisory agreement with Federal Reserve Bank of New York. Recorded period: Precise period not established; historical source records dated 2003-07. [s-doc58] - Documented: Citigroup Inc. → Federal Reserve Bank of New York: Entered written supervisory agreement with Federal Reserve Bank of New York. Recorded period: Precise period not established; historical source records dated 2003-07. [s-doc61] - Documented: Enron Corp. → Dynegy, Inc.: Enron pursued Dynegy over failed merger; later settlements. Recorded period: From 2001-12-02; end not established. [s-doc52] [s-doc283] - Documented: Enron Corp. → Citigroup Inc.: Enron brought MegaClaims action against Citigroup and others. Recorded period: Precise period not established; historical source records dated 2003-09-24. [s-doc96] - Documented: Enron North America → Citigroup Inc.: Enron North America joined as plaintiff against Citigroup and others. Recorded period: Precise period not established; historical source records dated 2003-09-24. [s-doc96] - Documented: Enron Corp. → Kenneth L. Lay: Creditors committee pursued Lay transfers on Enron behalf. Recorded period: Precise period not established; historical source records dated 2003-01-31, 2003-06-23, 2003-11-04. [s-doc96] [s-doc160] [s-doc193] - Attributed: Enron Power Marketing, Inc. → Southern California Edison: EPMI settled Western energy claims involving Southern California Edison. Recorded period: Precise period not established; historical source records dated 2005-07-15. [s-doc122] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Enron Corp. → JPMorgan Chase & Co.: Enron pursued MegaClaims against JPMorganChase; settled. Recorded period: Precise period not established; historical source records dated 2005-08-17. [s-doc132] - Documented: Enron Corp. → Toronto Dominion Bank: Enron pursued MegaClaims against Toronto-Dominion; settled. Recorded period: Precise period not established; historical source records dated 2005-08-17. [s-doc132] - Documented: Enron Corp. → Canadian Imperial Bank of Commerce: Enron pursued MegaClaims; bank settled. Recorded period: Precise period not established; historical source records dated 2005-08-17. [s-doc132] - Documented: Enron Corp. → Royal Bank of Canada: Enron pursued MegaClaims; bank settled. Recorded period: Precise period not established; historical source records dated 2005-08-17. [s-doc132] - Documented: Enron Corp. → Royal Bank of Scotland Group plc: Enron pursued MegaClaims; bank settled. Recorded period: Precise period not established; historical source records dated 2005-08-17. [s-doc132] - Documented: Enron Corp. → FleetBoston Financial Corp.: Enron pursued MegaClaims and avoidance claims against FleetBoston group. Recorded period: Precise period not established; historical source records dated 2006-10-06. [s-doc132] - Documented: LJM2 Co-Investment, L.P. → Andrew S. Fastow: LJM2, through its successor trust, sued recipients of alleged transfers. Recorded period: Precise period not established; historical source records dated 2005-07-25. [s-doc165] - Documented: LJM2 Co-Investment, L.P. → Lea W. Fastow: LJM2, through its successor trust, sued recipients of alleged transfers. Recorded period: Precise period not established; historical source records dated 2005-07-25. [s-doc165] - Documented: LJM2 Co-Investment, L.P. → Michael J. Kopper: LJM2, through its successor trust, sued recipients of alleged transfers. Recorded period: Precise period not established; historical source records dated 2005-07-25. [s-doc165] - Documented: LJM2 Co-Investment, L.P. → Andrew S. Fastow: LJM2 sued Fastow over alleged misconduct and mismanagement. Recorded period: Precise period not established; historical source records dated 2004-09-23. [s-doc165] - Attributed: Enron Corp. → Jeffrey McMahon: Enron committee pursued claims against McMahon. Recorded period: Precise period not established; historical source records dated 2004. [s-doc165] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Silvercreek Management Inc. → Andrew S. Fastow: Silvercreek pursued claims against Fastow. Recorded period: Precise period not established; historical source records dated 2017-03-31. [s-doc192] - Documented: Silvercreek Management Inc. → Barclays PLC: Silvercreek settled with Barclays defendants. Recorded period: Precise period not established; historical source records dated 2017-03-31. [s-doc192] - Documented: Snohomish County Public Utility District → Enron Corp.: Filed Enron trader transcripts with FERC. Recorded period: Trader transcript filing reported in 2004. [s-doc208] - Attributed: Irving H. Picard → Robert Belfer: Picard, as trustee, sued Belfer in clawback litigation. Recorded period: Precise period not established; historical source records dated 2012-04-19, 2023-01-16. [s-doc181] [s-doc240] - Qualification: The 2012 retained docket named Belfer as a foundation trustee in a separate Madoff recovery proceeding. It was not a judgment establishing personal participation in Madoff’s fraud. - Outcome: The inspected docket did not establish the recovery claim’s final disposition. ## Other associations - Documented: Andrew S. Fastow → Lea W. Fastow: Spouses. Recorded period: Precise period not established; historical source records dated 2004-01-14, 2004-05-06, 2004-07-14. [s-doc21] [s-doc130] [s-doc213] - Attributed: Robert Belfer → Belfer Investment Partners: Firm reported as linked to the Belfer family business. Recorded period: Precise period not established; historical source records dated 2023-01-16. [s-doc181] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Robert Belfer → Lime Partners LLC: Firm reported as linked to the Belfer family business. Recorded period: Precise period not established; historical source records dated 2023-01-16. [s-doc181] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Wendy Gramm → Phil Gramm: Spouses. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Attributed: John H. Duncan → Rise Schools of Texas: Associated with Rise Schools of Texas. Recorded period: Precise period not established; historical source records dated 2002-02-19. [s-doc182] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Kenneth L. Lay → Linda Lay: Spouses, both named in the creditors committee action. Recorded period: Precise period not established; historical source records dated 2003-01-31, 2003-06-23. [s-doc160] [s-doc193] - Documented: Robert Belfer → Arthur Belfer: Robert Belfer was the son of Arthur Belfer. Recorded period: Precise period not established; historical source records dated 2002-06, 2023-01-16. [s-doc181] [s-doc271] - Attributed: Michael J. Kopper → William Dodson: Domestic partners and Chewco investment participants. Recorded period: Precise period not established; historical source records dated 1997-12, 2002-08-21, 2005-07-25. [s-doc165] [s-doc194] [s-doc226] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Lou Pai → Melanie Pai: Spouses and joint property purchasers. Recorded period: Precise period not established; historical source records dated 2022-05-31. [s-doc250] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Attributed: Robert Belfer → Renée E. Belfer: Spouses. Recorded period: Precise period not established; historical source records dated 2002-06. [s-doc271] - Qualification: This is a reported historical relationship in the cited material, rather than a finding of wrongdoing by either participant. - Documented: Kenneth L. Lay → Sharon Lay: Kenneth Lay was the brother of Sharon Lay. Recorded period: Precise period not established; historical source records dated 2001-03-27. [s-doc298] - Documented: Enron Corp. (historical issuer) → M.D. Anderson Cancer Center: Contributed to M.D. Anderson Cancer Center. Recorded period: Five years preceding the July 2002 Senate report. [s-doc5] - Qualification: Nearly $600,000 was reported jointly for Enron and Kenneth Lay; no separate Enron-only amount is established. - Documented: Kenneth L. Lay → M.D. Anderson Cancer Center: Contributed to M.D. Anderson Cancer Center. Recorded period: Five years preceding the July 2002 Senate report. [s-doc5] - Qualification: Nearly $600,000 was reported jointly for Lay and Enron; no separate Lay-only amount is established. - Documented: Enron Foundation → M.D. Anderson Cancer Center: Pledged $1.5 million to M.D. Anderson Cancer Center. Recorded period: 1993. [s-doc5] - Qualification: A pledge, not proof of all cash having been paid. - Documented: Enron Corp. (historical issuer) → Mercatus Center: Contributed to George Mason University and its Mercatus Center. Recorded period: From 1996 through the Senate report period. [s-doc5] - Qualification: More than $50,000 was the combined reported giving by Enron and the Lay Foundation to the university and its center; not an Enron-only or Mercatus-only total. ## Reconciled names and organisational identifiers - Documented: Enron Corp.. Recorded names include Enron Corporation, ENRON CORP/OR/, Enron Creditors Recovery Corp., ENRON OREGON CORP., NEW FALCON CORP.. Identifiers: SEC CIK: 0001024401; US IRS employer identification number: 47-0255140; Oregon Secretary of State: 52754984. The documented organisational jurisdiction is United States. [s-doc7] [s-doc11] [s-doc28] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Kenneth L. Lay. Recorded names include Kenneth Lay. [s-doc5] [s-doc193] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Arthur Andersen LLP. Recorded names include Andersen. [s-doc24] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Jeffrey K. Skilling. Recorded names include Jeffrey Skilling. [s-doc5] [s-doc131] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Andrew S. Fastow. Recorded names include Andrew Fastow. [s-doc7] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Richard A. Causey. Recorded names include Richard Causey. [s-doc7] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Richard Buy. Recorded names include Richard B. Buy. [s-doc5] [s-doc13] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Ben Glisan. Recorded names include Ben F. Glisan, Jr.. [s-doc33] [s-doc149] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Robert Belfer. Recorded names include Robert A. Belfer. [s-doc298] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Lord Wakeham. Recorded names include John Wakeham, Lord John Wakeham. [s-doc5] [s-doc227] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Wendy Gramm. Recorded names include Wendy L. Gramm. [s-doc182] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: LJM Cayman, L.P.. Recorded names include LJM1, LJM Cayman. The documented organisational jurisdiction is Cayman Islands. [s-doc7] [s-doc5] [s-doc52] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: LJM2 Co-Investment, L.P.. Recorded names include LJM2. The documented organisational jurisdiction is United States. [s-doc7] [s-doc5] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Joint Energy Development Investments (JEDI I). Recorded names include JEDI I, JEDI, Joint Energy Development Investments Limited Partnership. [s-doc13] [s-doc52] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Chewco Investments, L.P.. Recorded names include Chewco. The documented organisational jurisdiction is United States. [s-doc7] [s-doc107] [s-doc52] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Michael J. Kopper. Recorded names include Michael Kopper. [s-doc194] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: New York Stock Exchange. Recorded names include NYSE. [s-doc7] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Raptor I–IV vehicles. Recorded names include Raptors, Raptor vehicles. [s-doc52] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: William C. Powers, Jr.. Recorded names include William Powers Jr., William Charles Powers Jr.. [s-doc293] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: ENRON DISSOLUTION CORP.. Identifiers: Delaware Division of Corporations: 4764440. The documented organisational jurisdiction is United States. [s-doc45] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Raymond S. Troubh. Recorded names include Raymond Troubh. [s-doc13] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Lou Pai. Recorded names include Lou L. Pai. [s-doc151] [s-doc209] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: LJM Swap Sub, LP. Recorded names include LJM Swap Sub, L.P., Swap Sub. [s-doc194] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Lea W. Fastow. Recorded names include Lea Fastow. [s-doc21] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: David Delainey. Recorded names include David W. Delainey. [s-doc32] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: David Duncan. Recorded names include David B. Duncan. [s-doc152] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Citigroup Inc.. Recorded names include Citigroup. [s-doc27] [s-doc160] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: JPMorgan Chase & Co.. Recorded names include J.P. Morgan Chase & Co.. [s-doc27] [s-doc160] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Fishtail LLC. Recorded names include Fishtail. [s-doc27] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Enron North America. Recorded names include Enron North America Corp., Enron Capital & Trade Resources Corp.. The documented organisational jurisdiction is United States. [s-doc52] [s-doc121] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Caymus Trust. The documented organisational jurisdiction is United States. [s-doc27] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Sundance Industrial Partners. Recorded names include Sundance. [s-doc27] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Flagstaff Capital Corporation. The documented organisational jurisdiction is United States. [s-doc27] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Enron Power Marketing, Inc.. Recorded names include EPMI. [s-doc30] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Enron Energy Services Inc.. The documented organisational jurisdiction is United States. [s-doc121] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Belco Oil & Gas Corp.. Identifiers: SEC CIK; historical Belco issuer record with subsequent former names: 0000889005. [s-doc175] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: California Public Employees Retirement System. Recorded names include CalPERS. [s-doc52] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Portland General Electric. Recorded names include Portland General Electric Company, PORTLAND GENERAL ELECTRIC CO /OR/. Identifiers: SEC CIK: 0000784977; US IRS employer identification number: 93-0256820. The documented organisational jurisdiction is United States. [s-doc103] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Portland General Corporation. Recorded names include Portland General Corp., PORTLAND GENERAL CORP /OR. Identifiers: SEC CIK: 0000079636; US IRS employer identification number: 93-0909442. The documented organisational jurisdiction is United States. [s-doc105] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Azurix Corp.. Identifiers: SEC CIK: 0001080205; US IRS employer identification number: 76-0589114. The documented organisational jurisdiction is United States. [s-doc104] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Merrill Lynch & Co., Inc.. Recorded names include Merrill Lynch. [s-doc65] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Canadian Imperial Bank of Commerce. Recorded names include CIBC. [s-doc71] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Credit Suisse First Boston LLC. Recorded names include CSFB, Credit Suisse Securities (USA) LLC. [s-doc92] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Royal Bank of Canada. Recorded names include RBC. [s-doc92] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Goldman Sachs & Co.. Recorded names include Goldman Sachs. [s-doc92] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Deutsche Bank. Recorded names include BT/Deutsche. [s-doc160] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: CrossCountry Energy platform. The documented organisational jurisdiction is United States. [s-doc120] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Prisma Energy International Inc.. The documented organisational jurisdiction is Cayman Islands. [s-doc120] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Stephen Forbes Cooper. Recorded names include Stephen F. Cooper. [s-doc120] [s-doc296] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: WESSEX WATER LIMITED. Recorded names include Wessex Water Plc, Wessex Water Ltd.. Identifiers: UK Companies House: 02366633. The documented organisational jurisdiction is United Kingdom. [s-doc52] [s-doc162] [s-doc163] [s-doc125] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: YTL UTILITIES (UK) LIMITED. Recorded names include TRUSHELFCO (NO.2869) LIMITED. Identifiers: UK Companies House: 04341837. The documented organisational jurisdiction is United Kingdom. [s-doc200] [s-doc294] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: John J. Ray III. Recorded names include John Ray. [s-doc177] [s-doc215] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Greylock Partners (Ray insolvency advisory firm). Recorded names include Owl Hill Advisory. [s-doc177] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Colonnade Limited. The documented organisational jurisdiction is Guernsey. [s-doc160] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Ashmore Energy International Limited. Recorded names include AEI, ASHMORE ENERGY INTERNATIONAL. Identifiers: SEC CIK: 0001387685; US IRS employer identification number: 98-0405613. The documented organisational jurisdiction is Cayman Islands. [s-doc199] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Linda Lay. Recorded names include Linda P. Lay. [s-doc193] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: National Westminster Bank. Recorded names include NatWest, National Westminster Bank Plc. [s-doc106] [s-doc194] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: TCTJB V, Inc.. The documented organisational jurisdiction is United States. [s-doc196] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Southern Natural Gas Company. Recorded names include Southern Natural. [s-doc201] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: FRUIT OF THE LOOM INVESTMENTS LIMITED. Identifiers: UK Companies House: 02459406. The documented organisational jurisdiction is United Kingdom. [s-doc215] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: FRUIT OF THE LOOM LIMITED. Identifiers: UK Companies House: 01542207. The documented organisational jurisdiction is United Kingdom. [s-doc215] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: N. M. ROTHSCHILD & SONS LIMITED. Identifiers: UK Companies House: 00925279. The documented organisational jurisdiction is United Kingdom. [s-doc227] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: ROTHSCHILD & CO CONTINUATION LIMITED. Identifiers: UK Companies House: 00371601. The documented organisational jurisdiction is United Kingdom. [s-doc227] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Trakya Elektrik Üretim ve Ticaret A.Ş.. The documented organisational jurisdiction is Türkiye. [s-doc251] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Prisma Energy Holdings B.V.. The documented organisational jurisdiction is Netherlands. [s-doc251] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Prisma Energy Turkey S.a.r.l.. The documented organisational jurisdiction is Luxembourg. [s-doc251] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: John Mendelsohn. Recorded names include John Mendelsohn, M.D.. [s-doc287] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: LOCKHEED MARTIN CORP. Identifiers: SEC CIK: 0000936468. [s-doc273] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: QUALCOMM INC/DE. Identifiers: SEC CIK: 0000804328. [s-doc273] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Columbia Care Inc. / Cannabist Co Holdings Inc.. Recorded names include Columbia Care Inc., Cannabist Co Holdings Inc.. Identifiers: SEC CIK: 0001776738. [s-doc273] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. - Documented: Merrimack Pharmaceuticals Inc. Identifiers: SEC CIK: 0001274792. [s-doc287] [s-doc286] - Qualification: Historical names and identifiers describe the participant and period in the cited records; they do not establish current operations or financial condition. ## Sources - [s-doc5] The Role of the Board of Directors in Enron’s Collapse, U.S. Senate Permanent Subcommittee on Investigations - [s-doc204] Enron Corp. — Form 8-K, 8 November 2001, retained as DOJ trial exhibit, U.S. Department of Justice - [s-doc299] Enron Corp. — Form 10-K for the year ended 31 December 2000, U.S. Securities and Exchange Commission / EDGAR official filing repository - [s-doc7] Company statement source · s-doc7 - [s-doc13] Company statement source · s-doc13 - [s-doc52] Enron company history — Joint Committee on Taxation report excerpt, U.S. Government Publishing Office - [s-doc73] SEC charges Richard A. Causey and Jeffrey K. Skilling — Litigation Release 18582, U.S. Securities and Exchange Commission - [s-doc298] Enron Corp. — definitive proxy statement, 2001 annual meeting, U.S. Securities and Exchange Commission / EDGAR official filing repository - [s-doc106] SEC charges Andrew S. Fastow with fraud — Litigation Release 17762, U.S. Securities and Exchange Commission - [s-doc194] Complaint: SEC v. Michael J. Kopper, U.S. Securities and Exchange Commission - [s-doc11] Corporate registry source · s-doc11 - [s-doc45] Corporate registry source · s-doc45 - [s-doc21] FORMER ENRON CHIEF FINANCIAL OFFICER ANDREW FASTOW PLEADS GUILTY TO CONSPIRACY TO COMMIT SECURITIES AND WIRE FRAUD, AGREES TO COOPERATE WITH ENRON INVESTIGATION, U.S. Department of Justice - [s-doc63] Andrew S. Fastow, Former Enron Chief Financial Officer, Pleads Guilty, Settles Civil Fraud Charges and Agrees to Cooperate with Ongoing Investigation, U.S. Securities and Exchange Commission - [s-doc22] Former Enron Chief Financial Officer Andrew Fastow Sentenced to Six Years in Prison for Conspiracy to Commit Securities and Wire Fraud, U.S. Department of Justice - [s-doc107] SEC charges Michael J. Kopper and announces settlement — Litigation Release 17692, U.S. Securities and Exchange Commission - [s-doc280] #08-21-02: Statement of Deputy Attorney General LARRY D. THOMPSON Kopper Plea/Forfeiture/Freeze Press Conference August 21, 2002 Washington, DC, U.S. Department of Justice - [s-doc33] FORMER ENRON TREASURER BEN GLISAN PLEADS GUILTY TO CONSPIRACY TO COMMIT WIRE AND SECURITIES FRAUD, U.S. Department of Justice - [s-doc138] Media source · s-doc138 - [s-doc27] Fishtail, Bacchus, Sundance, and Slapshot: Four Enron Transactions Funded and Facilitated by U.S. Financial Institutions, U.S. Senate Permanent Subcommittee on Investigations - [s-doc160] Court record source · s-doc160 - [s-doc121] People of California ex rel. Attorney General v. Enron Corporation et al. — complaint, 17 June 2004, California Department of Justice / Attorney General - [s-doc122] Company statement source · s-doc122 - [s-doc47] Company statement source · s-doc47 - [s-doc187] Media source · s-doc187 - [s-doc56] Media source · s-doc56 - [s-doc99] Federal Register :: Portland General Electric Company and Stephen Forbes Cooper, LLC; Notice of Filing, Federal Register / Federal Energy Regulatory Commission - [s-doc120] Enron Corp.; Rel. No. 35-27810 / March 9, 2004, U.S. Securities and Exchange Commission - [s-doc171] Media source · s-doc171 - [s-doc163] Company statement source · s-doc163 - [s-doc249] Media source · s-doc249 - [s-doc154] FORMER ENRON CHAIRMAN AND CHIEF EXECUTIVE OFFICER KENNETH L. LAY CHARGED WITH CONSPIRACY, FRAUD, FALSE STATEMENTS, U.S. Department of Justice - [s-doc162] Wessex Water Limited — Companies House filing history, page 7, UK Companies House - [s-doc72] SEC charges David W. Delainey and announces settlement — Litigation Release 18435, U.S. Securities and Exchange Commission - [s-doc71] CANADIAN IMPERIAL BANK OF COMMERCE AGREES TO COOPERATE WITH ENRON INVESTIGATION, EXIT STRUCTURED FINANCE BUSINESS, IMPLEMENT REFORMS, WITH OVERSIGHT BY MONITOR, U.S. Department of Justice - [s-doc105] SEC submissions record: PORTLAND GENERAL CORP /OR (CIK 0000079636), U.S. Securities and Exchange Commission - [s-doc201] Company statement source · s-doc201 - [s-doc244] Company statement source · s-doc244 - [s-doc183] Company statement source · s-doc183 - [s-doc251] Turkish Competition Board Decision 06-57/732-219 — Ashmore acquisition of Prisma Energy, 3 August 2006, Turkish Competition Authority / Competition Board - [s-doc125] Corporate registry source · s-doc125 - [s-doc200] Corporate registry source · s-doc200 - [s-doc151] SEC charges Lou L. Pai with insider trading — Litigation Release 20658, U.S. Securities and Exchange Commission - [s-doc165] Court record source · s-doc165 - [s-doc181] Media source · s-doc181 - [s-doc217] Research source · s-doc217 - [s-doc300] Azurix Corp. — Form 8-K/A concerning senior-note tender, April 2002, U.S. Securities and Exchange Commission / EDGAR official filing repository - [s-doc102] In re Enron Creditors Recovery Corp. — Opinion Regarding Limited Objection to Approval of Amended Schedule S, U.S. Government Publishing Office - [s-doc193] Court record source · s-doc193 - [s-doc131] Court record source · s-doc131 - [s-doc192] Court record source · s-doc192 - [s-doc128] Former Enron Chief Accounting Officer Richard Causey Pleads Guilty to Securities Fraud, U.S. Department of Justice - [s-doc133] SEC settles civil fraud charges against Richard A. Causey — Litigation Release 19996, U.S. Securities and Exchange Commission - [s-doc147] SEC charges Jeffrey McMahon and announces settlement — Litigation Release 20159, U.S. Securities and Exchange Commission - [s-doc170] Media source · s-doc170 - [s-doc296] Research source · s-doc296 - [s-doc182] Media source · s-doc182 - [s-doc144] Media source · s-doc144 - [s-doc226] Media source · s-doc226 - [s-doc24] Court record source · s-doc24 - [s-doc67] United States v. Arthur Andersen LLP — indictment filed 7 March 2002, U.S. Department of Justice - [s-doc293] Research source · s-doc293 - [s-doc96] Court record source · s-doc96 - [s-doc130] FORMER ENRON ASSISTANT TREASURER LEA FASTOW SENTENCED TO 12 MONTHS IN JAIL, U.S. Department of Justice - [s-doc213] Media source · s-doc213 - [s-doc32] FORMER ENRON EXECUTIVE DAVID DELAINEY PLEADS GUILTY TO INSIDER TRADING, AGREES TO COOPERATE WITH ENRON INVESTIGATION, U.S. Department of Justice - [s-doc152] Spotlight on: Enron, U.S. Securities and Exchange Commission - [s-doc31] #10-17-02: Statement of Deputy Attorney General LARRY D. THOMPSON Belden Plea Press Conference October 17, 2002 Washington, DC, U.S. Department of Justice - [s-doc218] Media source · s-doc218 - [s-doc287] Company statement source · s-doc287 - [s-doc179] Research source · s-doc179 - [s-doc295] Media source · s-doc295 - [s-doc132] Research source · s-doc132 - [s-doc177] Research source · s-doc177 - [s-doc141] Media source · s-doc141 - [s-doc209] Media source · s-doc209 - [s-doc250] Media source · s-doc250 - [s-doc196] Company statement source · s-doc196 - [s-doc205] Media source · s-doc205 - [s-doc215] John Ray — Companies House appointment record, UK Companies House - [s-doc271] Research source · s-doc271 - [s-doc285] Media source · s-doc285 - [s-doc248] SEC submissions record: MEYER JEROME J (CIK 0001059483), U.S. Securities and Exchange Commission - [s-doc297] Tektronix — Separation Agreement with Jerome J. Meyer, 23 October 2000, U.S. Securities and Exchange Commission / EDGAR official filing repository - [s-doc227] Lord Wakeham — Companies House appointment record, UK Companies House - [s-doc273] SEC ownership information — Frank Savage, U.S. Securities and Exchange Commission - [s-doc284] Media source · s-doc284 - [s-doc286] SEC ownership information — John Mendelsohn, U.S. Securities and Exchange Commission - [s-doc314] Court record source · s-doc314 - [s-doc315] Media source · s-doc315 - [s-doc185] Media source · s-doc185 - [s-doc68] SEC adds Kenneth L. Lay to Causey/Skilling civil fraud action — Litigation Release 18776, U.S. Securities and Exchange Commission - [s-doc62] SEC Settles Enforcement Proceedings against J.P. Morgan Chase and Citigroup, U.S. Securities and Exchange Commission - [s-doc58] Written Agreement: J.P. Morgan Chase & Co., Federal Reserve Bank of New York and New York State Banking Department, Board of Governors of the Federal Reserve System - [s-doc60] Summary of Enron Prepays with J.P. Morgan Chase and Citigroup — Appendix E, U.S. Senate Permanent Subcommittee on Investigations - [s-doc61] Written Agreement: Citigroup Inc. and Federal Reserve Bank of New York, Board of Governors of the Federal Reserve System - [s-doc65] SEC Charges Merrill Lynch, Four Merrill Lynch Executives with Aiding and Abetting Enron Accounting Fraud, U.S. Securities and Exchange Commission - [s-doc316] SEC litigation release 21523: Robert S. Furst and other Merrill defendants, U.S. Securities and Exchange Commission - [s-doc98] SEC charges Merrill Lynch and four executives over Enron transactions — Litigation Release 18038, U.S. Securities and Exchange Commission - [s-doc97] FRB: Press Release--Agreement with the Canadian Imperial Bank of Commerce--December 22, 2003, Board of Governors of the Federal Reserve System - [s-doc92] In re Enron / Newby — opinion concerning consolidated financial-institution claims, 7 February 2007, U.S. Government Publishing Office - [s-doc149] SEC charges Ben F. Glisan, Jr. with securities fraud — Litigation Release 18335, U.S. Securities and Exchange Commission - [s-doc30] Federal Register :: Enron Power Marketing, Inc. and Enron Energy Services, Inc., et al.; Order To Show Cause Concerning Gaming and/or Anomalous Market Behavior Through the Use of Partnerships, Alliances or Other Arrangements and Directing Submission of Information, Federal Register / Federal Energy Regulatory Commission - [s-doc283] Media source · s-doc283 - [s-doc208] Media source · s-doc208 - [s-doc240] Court record source · s-doc240 - [s-doc28] SEC submissions record: ENRON CORP/OR/ (CIK 0001024401), U.S. Securities and Exchange Commission - [s-doc175] SEC submissions record: Kerr-McGee (Nevada) LLC (CIK 0000889005), U.S. Securities and Exchange Commission - [s-doc103] SEC submissions record: PORTLAND GENERAL ELECTRIC CO /OR/ (CIK 0000784977), U.S. Securities and Exchange Commission - [s-doc104] SEC submissions record: AZURIX CORP (CIK 0001080205), U.S. Securities and Exchange Commission - [s-doc294] YTL Utilities (UK) Limited — Companies House filing history, UK Companies House - [s-doc199] SEC submissions record: AEI (CIK 0001387685), U.S. Securities and Exchange Commission