KANSAS CITY, KAN. ? David Wittig was not the only executive at Westar Energy Inc. to take advantage of a life insurance policy the indicted former chief executive used to collect $2 million in 2002, a witness testified at Wittig’s federal fraud trial.

Wittig and former executive vice president Douglas T. Lake are on trial in Kansas City, Kan., accused of trying to “loot” the state’s largest electric utility by manipulating the company’s policies and board of directors.

During cross examination Thursday, Wittig’s attorneys questioned the government’s first witness, former Westar chief administrative officer Carl Koupal.

Attorney Paula Junghans got Koupal to acknowledge that like Wittig, he and other executives took advantage of the same kind of so-called split-dollar life insurance policy.

Prosecutors used Koupal’s testimony earlier this week to detail Wittig and Lake’s alleged schemes. In response, defense attorneys asked Koupal questions aimed at proving the duo’s actions were approved by the board of directors, reported to securities officials in public filings and enjoyed by other executives, including Koupal.

The life-insurance policy had a “put” provision that paid executives $1 for every $1.50 in death benefits they sold back to the company. Koupal, who said he received $4.5 million when he exercised his put rights after leaving the company in October 2001, said that if all executives had exercised those rights, Westar would have actually seen a profit.

He added that the policy had been reviewed by company attorneys and accountants and was reported to the Securities and Exchange Commission.

Koupal also said company officials were aware of Wittig speeding up the payment of a $5.3 million signing bonus and that Wittig had spent $6.5 million renovating his mansion, which Westar would have had to buy if the company changed hands.