Four former top executives of Berkshire Hathaway's General Re Corp. and one former senior American International Group official were indicted last week by the U.S. Attorney's Office in Connecticut for allegedly manipulating AIG's financial statements.

This indictment supersedes a previous indictment of four of the defendants in Virginia earlier this year after a district judge there transferred the case to Connecticut.

The executives were charged in a multicount indictment with conspiracy to violate federal securities laws and commit mail fraud, as well as with securities fraud and making false statements to the Securities and Exchange Commission.

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