Lehman Brothers Financial SA (LEHNQ)

[toogoodfella]

It is very simple to for the CEO of a merging company to issue stocks to LEHMAN in exchange of paying their back taxes and possibly future taxes too. They can also maintain their ownership by issuing less than 50% shares of the company to LBHI.

I hope this answered your question.
Note that I still used the name LBHI or LEHMAN for the new business entity.