[JURIST] Senior Vice President at Berkshire Hathaway [corporate website] subsidiary General Re [corporate website] Richard Napier pleaded guilty Friday to helping international insurance giant AIG [corporate website] misstate its finances. Both Napier and former General Re executive John Houldsworth, who pleaded guilty Thursday [JURIST report] to the same charge, worked on a reinsurance transaction with AIG in 2000. Houldsworth's plea agreement indicates that Napier and two others knew AIG intended to distort the policy and may pressure other executives involved to enter similar pleas. US District Judge James Cacheris delayed Napier's sentencing until December 9, 2005 to facilitate his continued cooperation in the probe. Bloomberg has more.