McKinsey's Kumar allegedly tipped off Rajaratnam about pending transactions involving Advanced Micro Devices and two Abu Dhabi-based "sovereign entities," the SEC said in a release. Rajaratnam then made trades on Galleon's behalf based on the insider information.

AMD has had multiple transactions involving the Abu Dhabi government in recent years. In 2007, the Abu Dhabi government's Mubadala Development Company paid $622 million to acquire an 8.1 percent stake in AMD. Earlier this year, AMD spun off manufacturing assets to a separate company called GlobalFoundries in a joint venture with Advanced Technology Investment Company, an investment firm owned by the Abu Dhabi government. Abu Dhabi is an emirate in the United Arab Emirates.