Davis Polk & Wardwell, Sullivan & Cromwell and Simpson Thacher & Bartlett have taken roles as AIG finalises plans to repay the US government, reports The Am Law Daily.

The three law firms, which played leading roles crafting the first of many AIG bailout provisions were on hand again, two years later, when the government and the limping insurer finally worked out a complex plan to sever ties, according to lawyers who worked on the deal.