TAMPA, Florida AP – Money manager Arthur Nadel owed investors $50 million � 37.8 million out of funds that apparently contained far less when his predicament worsened: A concerned partner insisted that an outside accountant review their books after a separate scandal erupted involving financier Bernard Madoff.

Nadel agreed to the independent audit but disappeared days later on Jan. 14, leaving behind one note threatening suicide and another note apparently with instructions for his wife to “withdraw as much cash as you can,” according to court documents.