[JURIST] General Motors [corporate website] on Wednesday said that records relating to its pension program had been subpoenaed by the US Securities and Exchange Commission [official website] as part of an investigation into its accounting practices. GM said the subpoena related to reporting of pension and post-employment benefits, as well as its dealings with parts supplier Delphi [corporate website]. GM said SEC and federal grand jury subpoenas had also been served on its finance branch, General Motors Acceptance Corp. [corporate website], in which GM said last week it was considering selling its majority stake. GM, which has posted about $3.8 billion in losses thus far this year, has said that it is cooperating with the investigation. Reuters has more.