$,$ the chief financial officer of Enron, pleaded

to

and

forfeited

in assets. His sentence was reduced to $10$ years

Cliff Baxter, guilty, conspiracy to commit wire fraud, $$200$ million, in exchange for testifying against

Ken Lay

Andrew Fastow, guilty, conspiracy to commit wire fraud, $$23$ million, in exchange for testifying

against other Enron executives.

Jeff Skilling, guilty, conspiracy to commit wire fraud, $$10$ million, in exchange for testifying against

other accounting firms other than Arthur Anderson

Ken Lay, not guilty, stock fraud, $$200$ million, in exchange for agreeing to leave the country

permanently.