Companies that have settled complaints arising from their dealings with Enron

July 2003

J.P. Morgan Chase and Citigroup paid nearly $300 million to settle allegations from the Securities and Exchange Commission, New York state and New York City that they helped Enron manipulate its financial statements and mislead investors.

September 2003

Merrill Lynch avoided prosecution related to a barge deal by acknowledging that some employees may have broken the law and implementing reforms to prevent dubious year-end deals.

October 2003

Wesley Colwell , former chief accounting officer for Enron's trading unit, agreed to pay $500,000 to settle SEC allegations of manipulating earnings by using trading profits to offset massive losses in Enron's retail-energy unit. Cooperating with the Justice Department, but facing no criminal charges.

December 2003

Canadian Imperial Bank of Commerce avoided prosecution by accepting responsibility for crimes committed by employees who knowingly participated in complicated transactions that wrongly moved assets off of Enron's balance sheet so the energy company could inflate earnings.

February 2005

Raymond Bowen Jr. , finance chief at Enron from the aftermath of its failure through his resignation in October 2004, agreed to pay $500,000 to settle SEC allegations that he knew or should have known some assets were grossly overvalued to falsely inflate profits. Bowen did not admit or deny the allegations and faces no criminal charges.