Last weekend, Mr. Sullivan prepared the document, explaining his rationale.
Mr. Forsythe prepared the document and was named a co-executor of Dr. Adler's estate.
Berezovsky said his lawyers had prepared the document, and he had not paid too much attention to it.
A spokeswoman for the department, which prepared the document, said copies had not been sent to House Speaker J. Dennis Hastert or to Vice President Dick Cheney.
Even so, the engineers who prepared the document do not believe that a resumption of criticality is an immediate likelihood, Neil Wilmshurst, vice president of the nuclear sector at the Electric Power Research Institute, said when contacted about the document.
It maintains that its researchers prepared the document at Leonhardt's request as a "personal favor".
Also required are fees for services like processing, recording and preparing the documents.
"We are actively preparing the documents to appeal," the spokesman, Yao Jian, said at a news conference.
The Lee companies sued Mayer, Brown, Rowe & Maw, which was Refco's law firm, claiming it helped prepare the documents for the false transactions that covered up the fraud.
In at least four cases, he added a dependent to returns without the knowledge of those for whom he was preparing the documents, the complaint said.
