From the Objectives section of the introduction:
Twenty-seven members of Congress asked SIGTARP (Special Inspector General for the Troubled Asset Relief Program) to review the basis for these counterparty payments, whether they were in the best interests of the taxpayers, and whether they needed to be made at 100% of par value. SIGTARP also sought to determine to what extent AIG continues to have potential risks to other counterparty payments associated with their financial products.
New York Times Article: Revisiting a Fed Waltz with AIG