JPMorgan Chase & Co. and Citigroup Inc. helped cause the biggest bankruptcy in U.S. history, the failure of Lehman Brothers Holdings, by demanding more collateral and changing guarantee agreements, according to a report by a court-appointed investigator. Also, former Lehman executives certified misleading statements about the bank's finances, putting themselves in possible legal jeopardy, according to the report. Lehman filed for bankruptcy in September 2008 after mounting losses on mortgage-backed securities spooked investors and creditors.

PNC Financial Services Group Chairman and CEO James E. Rohr was paid $18 million last year, up 47 percent from 2008. The figures do not include $7 million he realized when restricted stock awarded to him in prior years vested. Senior Vice Chairman William S. Demchak was the bank's second-highest paid executive, receiving $12.5 million, 81 percent more than in 2008. PNC disclosed the pay in a proxy statement filed in connection with its April 27 shareholder meeting in Pittsburgh.

U.S. Steel Chairman and CEO John P. Surma's compensation dropped 75 percent last year to $3.6 million, making him the company's second-highest paid executive. Mr. Surma's pay included a salary of $1.1 million, but did not include any restricted stock or stock options because he did not want them. Chief Operating Officer John H. Goodish's pay fell 8 percent to $7.7 million and included $2.6 million in stock and option grants. The figures were disclosed in a proxy statement to shareholders in advance of the company's April 27 annual meeting in Pittsburgh.

Education Management Corp. is restructuring its headquarters Downtown, resulting in the consolidation or elimination of an undisclosed number of jobs. The company, which owns the Art Institute of Pittsburgh and other schools, went public in October, and reported revenues of $655.5 million for the last three months of 2009, a 25.5 percent increase from a year earlier.

Retail sales posted a surprising increase in February as consumers refused to let snowstorms stop them from stepping up purchases. For February, sales rose 0.3 percent, the Commerce Department said, beating expectations of a 0.2 percent decline. ... The state said Friday that it has added 41 new delinquent taxpayers to the Pennsylvania Department of Revenue's delinquent list, a total of 275 businesses now owe the state more than $9.4 million. For a full list, check the Business Database at post-gazette.com/businessnews.

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