上市公司GWG前董事长虚构1.41亿美元债务骗走逾1.5亿美元，陪审团裁定欺诈罪名成立
2026年5月7日，美国纽约州南区联邦检察官办公室宣布，上市公司 GWG Holdings 前董事长 Bradley Heppner 经三周审判后被陪审团裁定有罪，罪名包括证券欺诈、电汇欺诈、共谋证券与电汇欺诈，以及向审计师作虚假陈述；检方指他以欺诈手段从 GWG 骗走超过1.5亿美元。
检方在审判中证明，2018年至2021年间，Heppner 任董事长的 GWG 是一家在纳斯达克上市、主要靠向散户与退休者出售债券融资的金融服务公司。Heppner 虚构了 GWG 子公司 Beneficient 欠其秘密控制的空壳合伙企业 Highland Consolidated Limited Partnership（HCLP）1.41亿美元债务，再以偿还这笔假债为名，说服董事会把大笔资金转入 Beneficient；当董事会特别委员会追问 HCLP 的控制人时，他谎称 HCLP 独立、自己没有经济利益。资金最终经多层公司流入他的个人账户，被用于翻修他在达拉斯的豪宅、购买私人飞机旅行与珠宝。
检方说，为掩盖骗局，Heppner 伪造与倒签文件欺骗审计师；在美国证券交易委员会向 GWG 发出传票后，他还篡改了2019年10月的一份董事会会议纪要并将其交给证监会。Heppner 现年60岁，住在德克萨斯州达拉斯市。主审法官 Jed S. Rakoff 定于2026年10月7日量刑；证券欺诈、电汇欺诈与虚假陈述各罪最高可判20年监禁，共谋罪最高5年，最终刑期由法官决定。
Former GWG Chairman Convicted of Fraud After Fabricating $141 Million Debt to Extract Over $150 Million
On May 7, 2026, the U.S. Attorney's Office for the Southern District of New York announced that Bradley Heppner, the former chairman of publicly traded GWG Holdings, Inc., was found guilty by a jury following a three-week trial of securities fraud, wire fraud, conspiracy to commit securities fraud and wire fraud, and false statements to auditors, in connection with a scheme to fraudulently extract more than $150 million from GWG.
As established at trial, between 2018 and 2021 Heppner chaired GWG, a Nasdaq-listed financial services company that raised capital through bonds sold predominantly to retail investors and retirees. Heppner fabricated a $141 million debt that Beneficient, a GWG subsidiary he had founded, purportedly owed to Highland Consolidated Limited Partnership (HCLP), a shell entity he secretly controlled, and, under the guise of repaying it, persuaded the board to transfer millions of dollars to Beneficient. When a special committee asked who controlled HCLP, he falsely claimed it was independent and that he had no financial interest. The funds flowed through multiple entities into his personal accounts and were spent on renovating his Dallas mansion and on private jet travel and jewelry.
Prosecutors said Heppner backdated and fabricated documents to deceive auditors and, after GWG received an SEC subpoena, falsified the minutes of an October 2019 board meeting and caused them to be transmitted to the SEC. Heppner, 60, of Dallas, Texas, is scheduled to be sentenced by Judge Jed S. Rakoff on October 7, 2026. He faces a maximum of 20 years in prison on each of the securities fraud, wire fraud, and false statements counts, and five years on the conspiracy count; any sentence will be determined by the judge.
来源：美国司法部
发布：GSM·美国（发布链接）
图片来源：图：位于美国纽约州纽约市的莫伊尼汉联邦法院大楼入口，美国纽约南区联邦地区法院所在地，本案在此审理（资料照片）。Ken Lund 摄，CC BY-SA 2.0，经 Wikimedia Commons。 / Photo: Entrance of the Daniel Patrick Moynihan United States Courthouse in New York City, home of the U.S. District Court for the Southern District of New York, where the case was tried (file photo). Photo by Ken Lund, CC BY-SA 2.0, via Wikimedia Commons.
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