Fastow

Chewco Investments L.P.

A special purpose entity created in 1997 to purchase CalPERS' stake in JEDI, whose accounting violations triggered Enron's $600 million restatement and precipitated the company's collapse.

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JEDI Partnership

A joint venture between Enron and CalPERS that spawned Chewco Investments, whose accounting failures triggered a $600 million restatement and accelerated Enron's collapse.

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Michael Kopper

Managing Director of Global Finance at Enron who became the first executive to plead guilty to criminal charges in the Enron scandal.

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Raptor Special Purpose Entities

A series of four special purpose entities that used circular hedging with Enron's own stock, ultimately contributing $710 million in losses and precipitating the company's collapse.

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Special Purpose Entities at Enron

A comprehensive examination of the off-balance-sheet financing vehicles that enabled Enron to hide billions in debt and manipulate its financial statements, ultimately precipitating the company's collapse.

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