[JURIST] A former top executive in Berkshire Hathaway's [corporate website] Gen Re [corporate website] insurance group, will plead guilty later this week to one count of conspiracy, according to his lawyer. John Houldsworth is charged with conspiring to misstate the financial statements of AIG [company site], the biggest insurance company in the US. Houldsworth would be the first to plead guilty in a series of probes into charges [JURIST report] that AIG manipulated the appearance of its financial health. A separate civil complaint was also filed against Houldsworth and other Gen Re executives alleging that they aided and abetted AIG's securities fraud. Read the SEC press release. AP has more.