After reaching a $550 million settlement with New York-based Goldman Sachs, the SEC filed a new claim against Tourre, saying he gave the company ''substantial assistance'' as it misled investors. The SEC is also pursuing claims that Tourre violated securities laws related to ACA Management LLC's sale of protection on $909 million of the Abacus notes, which defaulted. Tourre sought to offer evidence showing that: Paulson's counsel reviewed or was copied on various documents; counsel for ACA reviewed certain transaction documents; and in-house or outside counsel for Goldman Sachs drafted or reviewed disclosure language, according to Forrest's ruling issued late yesterday and made public today. Several Lawyers The trader also wanted to show that several people part of the process were lawyers, such as David Gerst, a member of the trading desk, who was an attorney at a law firm before joining at Goldman Sachs, Forrest said.