Who isn’t on the list of Madoff “customers”?

The names of those who are runs into the thousands, and cuts a wide swath across the global investment landscape from European financial capitals to New York, from the Rock and Roll Hall of Fame to the National Baseball Hall of Fame, and from leafy college campuses to Hollywood.

Click here to view the complete list.

Names included in a 162-page document filed late Wednesday in U.S. Bankruptcy Court in Manhattan are: former Los Angeles Dodgers pitcher Sandy Koufax; actor John Malkovich; now dead but legendary music industry executive Ahmet Ertegun; and New York real estate developer Larry Silverstein, owner of the World Trade Center Buildings that were felled in the terrorist attacks of Sept. 11, 2001.

Also on the list is prominent defense attorney Ira Sorkin, who is representing Bernard L. Madoff in the criminal case being mounted against the now-disgraced financier by federal prosecutors.

The list was compiled by by AlixPartners LLP, a Dallas company hired as claims agent by the trustee overseeing the liquidation of Bernard L. Madoff Investment Securities LLC.

The amount each person or institution invested with Madoff isn’t listed.

The list was assembled from computer records obtained from Madoff’s offices, as well as from investors and others who independently contacted the bankruptcy trustee. People on the list have received forms to apply for money under the Securities Investor Protection Act. But that does not necessarily mean they’ll all get it.

Already, legal experts are noting the difficult task ahead for federal arbiters charged with trying to recover funds and then distribute money back to the thousands of customers who are likely to make claims against Madoff.

Columbia law professor John C. Coffee questioned how many of the customers named in the bankruptcy court documents were invested with Madoff indirectly through hedge or pension funds.

Those customers might not be eligible for compensation under SIPC regulations, according to Coffee, because they did not invest directly with Madoff. SIPC provides up to $500,000 for investors who were direct victims of securities fraud.
Coffee said that under SIPC rules the hedge and pension funds that lost money may be in line for compensation, but perhaps not the individual investors who owned shares in those funds.

“That’s were there is going to be tension,” Coffee said.

Madoff has admitted to an F.B.I. agent that he lost more than $50 billion belonging to investors, according to court papers. Defense lawyers say he has cooperated with authorities to help identify assets.

Madoff faces a single count of securities fraud but hasn’t been indicted. He was released on $10 million bail and is being held under 24-hour house arrest at his multimillion-dollar penthouse on the Upper East Side of Manhattan.

The clients named in the documents include prominent people and institutions that already have been publicly revealed, such as the Wilpon family, real estate developers in New York and owners of the New York Mets.

In addition to the names of the famous, the list includes thousands of likely-wealthy but unknown individual investors, numerous union pension funds, family trusts and estates.

All told, the names of 13,567 customers appear, with many individuals or entities holding multiple accounts in Madoff’s collapsed Ponzi fund.

Madoff himself is listed as holding more than two dozen accounts, all of them held through an entity called C&M Trading, whose address is listed as the 18th floor of the Lipstick Building at 885 Third Ave. in New York, where Madoff ran his both his securities trading firm and investment advisory business.

Customer addresses in New York City and Florida, primarily in the Palm Beach area, appear over and over again.
Madoff reportedly targeted friends and acquaintances made through his connections in the wealthy Jewish communities in New York and Florida.

Other prominent customers named in the papers: hockey player Bobby Nystrom, a mainstay of the New York Islanders’ Stanley Cup-winning hockey dynasty in the 1980s.

Cablevision, which owns the New York Rangers and Knicks, as well as Madison Square Garden, Radio City Hall and Newsday, is also included on the list. However, Cablevision issued a statement late Thursday stating that its inclusion on the list was an error. "Cablevision Systems Corporation has no investments with any of Bernard Madoff's funds and is not aware of any previous investments. Accordingly, Cablevision believes it should not have been included on any Madoff client list," the statement read.

US Sen. Frank Lautenberg (D-N.J.) and his daughter Ellen are named.

Former New York City Public Advocate Mark Green joins his real-estate magnate brother, Stephen is also there.
In addition, talk-show host Larry King, Carmen Dell'Orefice - at 77, the oldest living supermodel, the estate of singer/songwriter John Denver, and legendary Broadway caricaturist Al Hirschfield are all identified as investors.

Many of Madoff’s relatives also appear on the list including both of his sons, his wife, Ruth, his brother, Peter, and his niece Shana, all of whom worked for him.

Educational institutions listed include Columbia University, Brooklyn College and Brandeis University.

The Hadassah Jewish women's charity is listed, as is the nonprofit group founded by Nobel-winning Holocaust survivor Elie Wiesel.