Berkshire reinsurance deals queried Agreements helped Gerling Global Re manipulate resultsBy Alistair Barr, MarketWatch Last Update: 12:22 PM ET April 26, 2005 SAN FRANCISCO (MarketWatch) -- Berkshire Hathaway, embroiled in widening investigations into so-called finite reinsurance, courted controversy surrounding the products at least a decade ago, according to reports by state regulators. Finite transactions between some of Berkshire's (BRKA: news, chart, profile) (BRKB: news, chart, profile) main insurance units and a top reinsurer helped that company distort its financial statements, according to a New York Insurance Department examination report written in September 1999. The report was about Gerling Global Re,...