Jake DeSantis is an executive vice president in the financial products unit of American International Group who resigned from his post on March 24, 2009. The New York Times published his resignation letter to CEO Edward Liddy the next day. In the letter, DeSantis said that he was not responsible for the problems at AIG, that he had worked hard and did not feel he or other AIG employees were awarded appropriately for their work. He also said that Liddy's request for AIG employees to return bonuses they had been rewarded was a "breach of trust".The New York Times: Dear A.I.G., I quit! (March 24, 2009)

AIG has been criticized for awarding large bonuses to its employees after the company received over $170 billion in federal loans. The bonuses that got he most attention were paid in the middle of March 2009. The company said they were contractually obligated to pay the bonuses. After public outcry, CEO Edward Liddy was questioned in a Congress hearing where he said he had asked AIG employees to voluntarily return their bonuses.

In the letter, DeSantis said those responsible for the "credit default swap transactions" at AIG have already left the company and other are unfairly blamed. He said that those still in the financial product unit, which has been the focus of the criticism, have been "betrayed by A.I.G. and are being unfairly persecuted by elected officials". DeSantis said that he and others at AIG also feel betrayed by Liddy for not defended them in front of Congress or to the attorney general of New York, Andrew Cuomo.The New York Times: Dear A.I.G., I quit! (March 24, 2009)

The letter also stated that it was not fair to ask AIG employees to return the bonuses and that DeSantis believed Liddy had done so for political purposes, although previous actions indicated that supported them. DeSantis said he will donate the money from his retention payment that is left after taxes, including $742,006.40 that he received on March 16, 2009.The New York Times: Dear A.I.G., I quit! (March 24, 2009)