Loan Modification

Madoff... maintained that family members knew nothing about his crimes. But during a private two-hour interview in a visitor room here on Tuesday, and in earlier e-mail exchanges, he asserted that unidentified banks and hedge funds were somehow ?complicit? in his elaborate fraud, an about-face from earlier claims that he was the only person involved....

Although Mr. Madoff swore in court that he had carried out his elaborate fraud on his own, his accountant, David H. Friehling, and Mr. Madoff?s senior lieutenant, Frank DiPascali, have pleaded guilty and are cooperating with prosecutors. Five other former Madoff employees have been indicted; they have asserted their innocence and are awaiting trial.