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The revised paperwork, known in the insurance industry as a repapering, made it appear instead that General Re paid $10 million to A.I.G.
Correspondence uncovered by investigators examining the transaction shows that Mr. Milton was aware of the repapering and approved of it, according to insurance industry executives.
Two people who read e-mail messages circulated among General Re employees discussing the repapering of the A.I.G. transaction described the messages as comically inept in content and tone.
