ie ▁M ado ff , ▁who ▁received ▁$ 2 5 0 ▁million ▁around ▁December ▁ 1 , ▁ 2 0 0 8 ▁from ▁Sh api ro , ▁then ▁one ▁of ▁M ado ff ' s ▁oldest ▁friends ▁and ▁one ▁of ▁his ▁biggest ▁financial ▁back ers . ▁Sh api ro ' s ▁and ▁J aff e ' s ▁accounts ▁with ▁M ado ff ▁were ▁managed ▁by ▁Paul ▁J . ▁Kon igs berg , ▁senior ▁tax ▁partner ▁at ▁Kon igs berg ▁Wolf ▁& ▁Company , ▁New ▁York ▁City . ▁Kon igs berg ▁has ▁been ▁cr imin ally ▁ind icted ▁for ▁working ▁closely ▁with ▁M ado ff ▁to ▁ph ony ▁up ▁invest ment ▁records ▁for ▁Kon igs berg ' s ▁large ▁clients ▁to ▁achieve ▁target ed ▁g ains ▁and ▁tax ▁losses . ▁▁ ▁Reg ul ators ▁are ▁looking ▁into ▁a ▁bro ker age ▁firm , ▁C oh mad ▁Sec ur ities ▁( t aken ▁from ▁the ▁names ▁" C ohn " ▁and ▁" M ado ff "), ▁which ▁is ▁largely ▁owned ▁by ▁Maurice ▁C ohn ▁and ▁his ▁daughter ▁Mar cia , ▁President ▁and ▁Chief ▁Comp liance ▁Officer , ▁of ▁whom ▁M ado ff ▁shares ▁ 1 0 – 2 0 ▁percent ▁ownership ▁st akes , ▁and ▁M ado ff ' s ▁firm ' s ▁address ▁in ▁New ▁York ▁City . ▁Peter ▁M ado ff , ▁brother ▁of ▁Bernard , ▁own s ▁less ▁than ▁one ▁share . ▁C oh mad ▁vice ▁president ▁Robert ▁J aff e ' s ▁ownership ▁of ▁C oh mad ▁was ▁less ▁than ▁