I guess its just assumed benny is made bc tony promises it to him when he was in the hospital, and walden acts like he was carlos number 2 but there was nothing in the show to confirm they were made and little paulie again no confirmation. Ya a ruling panel is a good possibility but albert over larry?

"Let me tell you something. There's no nobility in poverty. I've been a poor man, and I've been a rich man. And I choose rich every fucking time."

-Jordan Belfort