The federal fraud retrial of former Westar Energy executives David Wittig and Douglas Lake goes before a jury in Kansas City, Kansas, Wednesday afternoon.

Wittig and Lake face 40 counts, including wire fraud, money laundering and skirting internal controls and reports to regulators.

Lake's attorney Ed Little said in closing statements Wednesday morning that the prosecution doesn't have evidence to support its claims.

Prosecutors say the two men gained extravagant compensation from the Topeka-based company through scheme after scheme, even when stock prices were falling.

The first trial for Wittig and Lake ended in a mistrial last December.