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{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-094","record":{"id":"src-094","title":"CBL & Associates Properties, Inc. Form 8-K of November 1, 2021","url":"https://www.sec.gov/Archives/edgar/data/910612/000156459021053379/cbl-8k_20211101.htm","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2021-11-01","locator":"Item 5.02","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"CBL & Associates Properties, Inc. Form 8-K of November 1, 2021, U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-095","record":{"id":"src-095","title":"Lehman Brothers Inc., et al.; notice of application (Release No. IC-26263)","url":"https://www.federalregister.gov/documents/2003/12/01/03-29799/lehman-brothers-inc-et-al-notice-of-application","publisher":"Federal Register (U.S. Securities and Exchange Commission notice)","date":"2003-12-01","locator":"Applicants and background","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"regulatory_record","publisher_type":"government"},"reading":"Lehman Brothers Inc., et al.; notice of application (Release No. IC-26263), Federal Register (U.S. Securities and Exchange Commission notice)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-096","record":{"id":"src-096","title":"Settlement agreement among LBHI, Aurora Bank FSB and others, Exhibit 99.1 (2010)","url":"https://www.sec.gov/Archives/edgar/data/806085/000119312510273426/dex991.htm","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2010","locator":"Recitals, sections 2-4, exhibits","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"Settlement agreement among LBHI, Aurora Bank FSB and others, Exhibit 99.1 (2010), U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-097","record":{"id":"src-097","title":"Company statement source · src-097","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-097"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-098","record":{"id":"src-098","title":"Amsterdam District Court decision ECLI:NL:RBAMS:2013:BZ1037","url":"https://data.rechtspraak.nl/uitspraken/content?id=ECLI:NL:RBAMS:2013:BZ1037","publisher":"Dutch judiciary (Rechtspraak)","date":"2013-01-24","locator":"Decision text","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"court_record","publisher_type":"government"},"reading":"Amsterdam District Court decision ECLI:NL:RBAMS:2013:BZ1037, Dutch judiciary (Rechtspraak)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-099","record":{"id":"src-099","title":"Company statement source · src-099","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-099"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-100","record":{"id":"src-100","title":"Court record source · src-100","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"court_record","publisher_type":"corporate"},"reading":"Court record source · src-100"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-101","record":{"id":"src-101","title":"Court record source · src-101","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"court_record","publisher_type":"corporate"},"reading":"Court record source · src-101"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-102","record":{"id":"src-102","title":"Lehman Brothers Holdings Inc. Form 8-K of December 6, 2011 on plan confirmation","url":"https://www.sec.gov/Archives/edgar/data/806085/000119312511339839/d267202d8k.htm","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2011-12-06","locator":"Items 1.03, 8.01","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"Lehman Brothers Holdings Inc. Form 8-K of December 6, 2011 on plan confirmation, U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-103","record":{"id":"src-103","title":"Company statement source · src-103","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-103"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-104","record":{"id":"src-104","title":"Company statement source · src-104","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-104"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-105","record":{"id":"src-105","title":"Research source · src-105","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"research","publisher_type":"corporate"},"reading":"Research source · src-105"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-106","record":{"id":"src-106","title":"Lehman Brothers Holdings Inc. definitive proxy statement (2002)","url":"https://www.sec.gov/Archives/edgar/data/0000806085/000091205702008375/a2071900zdef14a.txt","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2002-02","locator":"Directors, security ownership, audit fees, certain transactions","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"Lehman Brothers Holdings Inc. definitive proxy statement (2002), U.S. Securities and Exchange Commission (EDGAR)"}
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{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-108","record":{"id":"src-108","title":"Media source · src-108","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"media"},"reading":"Media source · src-108"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-109","record":{"id":"src-109","title":"Company statement source · src-109","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-109"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-110","record":{"id":"src-110","title":"Other source · src-110","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"other","publisher_type":"nonprofit"},"reading":"Other source · src-110"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-111","record":{"id":"src-111","title":"Other source · src-111","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"other","publisher_type":"nonprofit"},"reading":"Other source · src-111"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-112","record":{"id":"src-112","title":"Other source · src-112","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"other","publisher_type":"nonprofit"},"reading":"Other source · src-112"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-113","record":{"id":"src-113","title":"Neuberger Berman Inc. Form 10-Q for the quarter ended September 30, 2002","url":"https://www.sec.gov/Archives/edgar/data/0001068144/000095013002007962/d10q.htm","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2002-11","locator":"Cover page and notes","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"Neuberger Berman Inc. Form 10-Q for the quarter ended September 30, 2002, U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-114","record":{"id":"src-114","title":"Companies House: persons with significant control of PREFERRED MORTGAGES LIMITED (03137809)","url":"https://find-and-update.company-information.service.gov.uk/company/03137809/persons-with-significant-control","publisher":"Companies House (U.K. registrar of companies)","date":"2026-10-14","locator":"PSC register","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"corporate_registry","publisher_type":"registry_operator"},"reading":"Companies House: persons with significant control of PREFERRED MORTGAGES LIMITED (03137809), Companies House (U.K. registrar of companies)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-115","record":{"id":"src-115","title":"Other source · src-115","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"other","publisher_type":"nonprofit"},"reading":"Other source · src-115"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-116","record":{"id":"src-116","title":"Company statement source · src-116","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-116"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-117","record":{"id":"src-117","title":"Media source · src-117","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"media","publisher_type":"media"},"reading":"Media source · src-117"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-118","record":{"id":"src-118","title":"Company statement source · src-118","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-118"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-119","record":{"id":"src-119","title":"Corporate registry source · src-119","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"corporate_registry","publisher_type":"registry_operator"},"reading":"Corporate registry source · src-119"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-120","record":{"id":"src-120","title":"Deutsche Bundesbank: final payment received from the Lehman insolvency proceedings","url":"https://www.bundesbank.de/de/aufgaben/themen/bundesbank-erhaelt-finale-zahlung-aus-lehman-insolvenz-verfahren-664372","publisher":"Deutsche Bundesbank","date":"2015-02","locator":"Press article","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"government"},"reading":"Deutsche Bundesbank: final payment received from the Lehman insolvency proceedings, Deutsche Bundesbank"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-121","record":{"id":"src-121","title":"American Express Company Form 10-Q for the quarter ended September 30, 1994","url":"https://www.sec.gov/Archives/edgar/data/4962/0000004962-94-000031.txt","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"1994-11","locator":"Notes on the Lehman distribution","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"American Express Company Form 10-Q for the quarter ended September 30, 1994, U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-122","record":{"id":"src-122","title":"GLEIF LEI record 254900KU8XA8CBZZYK80 (Southern Pacific Mortgage Limited)","url":"https://api.gleif.org/api/v1/lei-records/254900KU8XA8CBZZYK80","publisher":"Global Legal Entity Identifier Foundation","date":"2026-10-14","locator":"LEI record","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"corporate_registry","publisher_type":"registry_operator"},"reading":"GLEIF LEI record 254900KU8XA8CBZZYK80 (Southern Pacific Mortgage Limited), Global Legal Entity Identifier Foundation"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-123","record":{"id":"src-123","title":"Other source · src-123","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"other","publisher_type":"media"},"reading":"Other source · src-123"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-124","record":{"id":"src-124","title":"Court publication: Lehman Brothers Special Financing Inc. v. Bank of America National Association et al. (10-3547)","url":"https://www.govinfo.gov/app/details/USCOURTS-nysb-1_10-ap-03547","publisher":"U.S. Government Publishing Office (GovInfo)","date":"2016-06-28","locator":"Content details","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"court_record","publisher_type":"government"},"reading":"Court publication: Lehman Brothers Special Financing Inc. v. Bank of America National Association et al. (10-3547), U.S. Government Publishing Office (GovInfo)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-125","record":{"id":"src-125","title":"Court record source · src-125","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"court_record","publisher_type":"academic"},"reading":"Court record source · src-125"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-126","record":{"id":"src-126","title":"Company statement source · src-126","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"company_statement","publisher_type":"corporate"},"reading":"Company statement source · src-126"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-127","record":{"id":"src-127","title":"Court record source · src-127","url":"","publisher":"","date":"","locator":"","basis":"Source classification retained; identifying metadata omitted.","accessed":"","source_type":"court_record","publisher_type":"corporate"},"reading":"Court record source · src-127"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-128","record":{"id":"src-128","title":"Lehman Brothers press release on second-quarter 2008 results, Exhibit 99.1 to the June 9, 2008 Form 8-K","url":"https://www.sec.gov/Archives/edgar/data/806085/000110465908038647/a08-16256_1ex99d1.htm","publisher":"U.S. Securities and Exchange Commission (EDGAR)","date":"2008-06-09","locator":"Exhibit 99.1","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"company_statement","publisher_type":"regulator"},"reading":"Lehman Brothers press release on second-quarter 2008 results, Exhibit 99.1 to the June 9, 2008 Form 8-K, U.S. Securities and Exchange Commission (EDGAR)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"sources","id":"src-129","record":{"id":"src-129","title":"Court publication: Cabusas v. Mortgage Electronic Systems, Inc. (N.D. Cal., 12-3000)","url":"https://www.govinfo.gov/app/details/USCOURTS-cand-5_12-cv-03000/USCOURTS-cand-5_12-cv-03000-0","publisher":"U.S. Government Publishing Office (GovInfo)","date":"2012","locator":"Content details and parties","basis":"Retained copy of the document in the frozen case database, read in the passages cited by the claims.","accessed":"2026-10-14","source_type":"court_record","publisher_type":"government"},"reading":"Court publication: Cabusas v. Mortgage Electronic Systems, Inc. (N.D. Cal., 12-3000), U.S. Government Publishing Office (GovInfo)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-lbhi","record":{"id":"c-id-lbhi","kind":"fact","text":"Lehman Brothers Holdings Inc. (LBHI) is a Delaware corporation with SEC Commission File Number 1-9466 and IRS employer identification number 13-3216325. Its Form 8-K of June 9, 2008 gave its principal executive offices as 745 Seventh Avenue, New York, NY 10019; its Form 8-K of March 12, 2012 gave 1271 Avenue of the Americas, New York, NY 10020.","source_ids":["src-002","src-003"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Lehman Brothers Holdings Inc. (LBHI) is a Delaware corporation with SEC Commission File Number 1-9466 and IRS employer identification number 13-3216325. Its Form 8-K of June 9, 2008 gave its principal executive offices as 745 Seventh Avenue, New York, NY 10019; its Form 8-K of March 12, 2012 gave 1271 Avenue of the Americas, New York, NY 10020."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-names","record":{"id":"c-id-names","kind":"fact","text":"The SEC's EDGAR filing system lists SHEARSON LEHMAN HUTTON HOLDINGS INC as the former name of the registrant with CIK 0000806085, changed on October 17, 1990, and LEHMAN BROTHERS HOLDINGS INC as its name in EDGAR from January 6, 1994 until March 12, 2012, after which the record carries the name LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST. The indenture trustee for LBHI's senior notes describes LBHI as formerly known as Shearson Lehman Brothers Holdings Inc.","source_ids":["src-045","src-001","src-035"],"entity_ids":["lbhi","plan-trust","wilmington-trust-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: The SEC's EDGAR filing system lists SHEARSON LEHMAN HUTTON HOLDINGS INC as the former name of the registrant with CIK 0000806085, changed on October 17, 1990, and LEHMAN BROTHERS HOLDINGS INC as its name in EDGAR from January 6, 1994 until March 12, 2012, after which the record carries the name LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST. The indenture trustee for LBHI's senior notes describes LBHI as formerly known as Shearson Lehman Brothers Holdings Inc."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-edgar-record","record":{"id":"c-id-edgar-record","kind":"fact","text":"As retrieved in October 2026, the EDGAR record for CIK 0000806085, now in the name LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST, shows an operating entity under SIC code 6211 (security brokers, dealers and flotation companies) with no ticker or exchange listing, no LEI, employer identification number 306315144, a December 31 fiscal year end, and a mailing and business address at 1271 Avenue of the Americas, New York, NY 10020, telephone 646 285-9000.","source_ids":["src-001"],"entity_ids":["plan-trust"],"qualification":"","response":"","outcome":""},"reading":"Fact: As retrieved in October 2026, the EDGAR record for CIK 0000806085, now in the name LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST, shows an operating entity under SIC code 6211 (security brokers, dealers and flotation companies) with no ticker or exchange listing, no LEI, employer identification number 306315144, a December 31 fiscal year end, and a mailing and business address at 1271 Avenue of the Americas, New York, NY 10020, telephone 646 285-9000."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-plan-trust-registrant","record":{"id":"c-id-plan-trust-registrant","kind":"fact","text":"The Plan Trust's Form 8-K of September 6, 2024 names LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST as the registrant, organised in Delaware, under the same Commission File Number 1-9466 used by LBHI and with IRS employer identification number 30-6315144, at 420 Lexington Avenue, New York, NY 10170. The employer identification number shown in the EDGAR record is therefore the Plan Trust's; LBHI's own is 13-3216325.","source_ids":["src-008"],"entity_ids":["plan-trust","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The Plan Trust's Form 8-K of September 6, 2024 names LEHMAN BROTHERS HOLDINGS INC. PLAN TRUST as the registrant, organised in Delaware, under the same Commission File Number 1-9466 used by LBHI and with IRS employer identification number 30-6315144, at 420 Lexington Avenue, New York, NY 10170. The employer identification number shown in the EDGAR record is therefore the Plan Trust's; LBHI's own is 13-3216325."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-business-2008","record":{"id":"c-id-business-2008","kind":"fact","text":"In its September 2008 bankruptcy petition LBHI described itself as a financial services company which, together with its direct and indirect subsidiaries, was the fourth largest investment bank in the United States, serving corporations, governments and municipalities, institutional clients and high-net-worth individuals through three segments: Capital Markets, Investment Banking and Investment Management.","source_ids":["src-014"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: In its September 2008 bankruptcy petition LBHI described itself as a financial services company which, together with its direct and indirect subsidiaries, was the fourth largest investment bank in the United States, serving corporations, governments and municipalities, institutional clients and high-net-worth individuals through three segments: Capital Markets, Investment Banking and Investment Management."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-hq-2024","record":{"id":"c-id-hq-2024","kind":"fact","text":"With effect from January 22, 2024, the corporate headquarters of the debtors in the Chapter 11 cases moved to 420 Lexington Ave, Suite 1402, New York, NY 10170, according to a notice of change of address filed in the case (Docket 61634).","source_ids":["src-029"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: With effect from January 22, 2024, the corporate headquarters of the debtors in the Chapter 11 cases moved to 420 Lexington Ave, Suite 1402, New York, NY 10170, according to a notice of change of address filed in the case (Docket 61634)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-wv-registration","record":{"id":"c-id-wv-registration","kind":"fact","text":"West Virginia's Secretary of State registered LEHMAN BROTHERS HOLDINGS, INC. as a foreign (Delaware-chartered) profit corporation on February 10, 1995, with the trade name LEHMAN CAPITAL, A DIVISION OF LEHMAN BROTHERS HOLDINGS INC. The registry lists annual reports filed for 1999 to 2019, a principal office at 277 Park Avenue, 46th Floor, New York, NY 10172, and a termination on August 20, 2021 recorded with the reason \"Pending\".","source_ids":["src-070"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: West Virginia's Secretary of State registered LEHMAN BROTHERS HOLDINGS, INC. as a foreign (Delaware-chartered) profit corporation on February 10, 1995, with the trade name LEHMAN CAPITAL, A DIVISION OF LEHMAN BROTHERS HOLDINGS INC. The registry lists annual reports filed for 1999 to 2019, a principal office at 277 Park Avenue, 46th Floor, New York, NY 10172, and a termination on August 20, 2021 recorded with the reason \"Pending\"."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-id-sec-reporting","record":{"id":"c-id-sec-reporting","kind":"fact","text":"In the EDGAR filing list for CIK 0000806085, every current report filed after the one listing Items 1.01, 1.03, 3.03, 5.01, 5.02, 5.03 and 9.01 (the report on the plan's effective date) lists only Items 7.01 and 9.01 or no items. None of the later reports is filed under Item 5.02, the item for changes of directors or officers, so no later change to LBHI's board has been reported under that item.","source_ids":["src-001"],"entity_ids":["lbhi","plan-trust"],"qualification":"","response":"","outcome":""},"reading":"Fact: In the EDGAR filing list for CIK 0000806085, every current report filed after the one listing Items 1.01, 1.03, 3.03, 5.01, 5.02, 5.03 and 9.01 (the report on the plan's effective date) lists only Items 7.01 and 9.01 or no items. None of the later reports is filed under Item 5.02, the item for changes of directors or officers, so no later change to LBHI's board has been reported under that item."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-amex-subsidiary","record":{"id":"c-own-amex-subsidiary","kind":"fact","text":"A company-history reference describes Shearson Lehman Brothers Holdings Inc., as LBHI was then named, as a 74%-owned subsidiary of American Express, incorporated in 1983, with 31,250 employees and revenues of $11.18 billion at the time of its entry.","source_ids":["src-123"],"entity_ids":["lbhi","amex"],"qualification":"","response":"","outcome":""},"reading":"Fact: A company-history reference describes Shearson Lehman Brothers Holdings Inc., as LBHI was then named, as a 74%-owned subsidiary of American Express, incorporated in 1983, with 31,250 employees and revenues of $11.18 billion at the time of its entry."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-1984-acquisition","record":{"id":"c-own-1984-acquisition","kind":"fact","text":"According to a biographical reference work, Shearson/American Express acquired Lehman Brothers in 1984, and six years later Shearson Lehman Brothers split its operations into a Shearson retail division and a Lehman Brothers investment banking and trading division.","source_ids":["src-025"],"entity_ids":["lbhi","amex"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to a biographical reference work, Shearson/American Express acquired Lehman Brothers in 1984, and six years later Shearson Lehman Brothers split its operations into a Shearson retail division and a Lehman Brothers investment banking and trading division."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-1990-reorganisation","record":{"id":"c-own-1990-reorganisation","kind":"fact","text":"According to the company-history reference, Shearson lost $1 billion in 1989; in February 1990 Howard L. Clark, Jr., American Express's chief financial officer, replaced Cohen as chief executive, American Express bought a further 13 percent of Shearson and injected more than $1 billion, and the reorganisation was reflected in the name change to Shearson Lehman Brothers Holdings Inc., with Shearson as a retail unit and Lehman Brothers as an institutional group headed by Richard Fuld and J. Tomilson Hill III. EDGAR dates the change from the former name Shearson Lehman Hutton Holdings Inc. to October 17, 1990.","source_ids":["src-123"],"entity_ids":["lbhi","amex","clark","fuld"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the company-history reference, Shearson lost $1 billion in 1989; in February 1990 Howard L. Clark, Jr., American Express's chief financial officer, replaced Cohen as chief executive, American Express bought a further 13 percent of Shearson and injected more than $1 billion, and the reorganisation was reflected in the name change to Shearson Lehman Brothers Holdings Inc., with Shearson as a retail unit and Lehman Brothers as an institutional group headed by Richard Fuld and J. Tomilson Hill III. EDGAR dates the change from the former name Shearson Lehman Hutton Holdings Inc. to October 17, 1990."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-spinoff-1994","record":{"id":"c-own-spinoff-1994","kind":"fact","text":"On May 31, 1994 American Express completed the distribution of all the LBHI common stock it held as a special dividend to its shareholders of record on May 20, 1994, at one-fifth of an LBHI share for each American Express share, and LBHI shares began regular-way trading on the New York Stock Exchange under the symbol LEH. Beforehand LBHI carried out a 0.3178313-for-1 reverse stock split, American Express sold 441,251 shares to Lehman executive officers for about $11.3 million, and LBHI sold 35,379,920 shares to American Express for about $903.8 million and 3,490,094 shares to Nippon Life Insurance Company for about $89.2 million, in each case at about $25.55 per share.","source_ids":["src-045"],"entity_ids":["lbhi","amex","nippon-life"],"qualification":"","response":"","outcome":""},"reading":"Fact: On May 31, 1994 American Express completed the distribution of all the LBHI common stock it held as a special dividend to its shareholders of record on May 20, 1994, at one-fifth of an LBHI share for each American Express share, and LBHI shares began regular-way trading on the New York Stock Exchange under the symbol LEH. Beforehand LBHI carried out a 0.3178313-for-1 reverse stock split, American Express sold 441,251 shares to Lehman executive officers for about $11.3 million, and LBHI sold 35,379,920 shares to American Express for about $903.8 million and 3,490,094 shares to Nippon Life Insurance Company for about $89.2 million, in each case at about $25.55 per share."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-after-spinoff","record":{"id":"c-own-after-spinoff","kind":"fact","text":"After the 1994 distribution LBHI had 105,605,669 common shares outstanding. American Express held no common stock but held preferred stock carrying about 2.9% of the voting rights, which it agreed to vote in the same proportion as the common stockholders; Nippon Life, through redeemable preferred stock, cumulative convertible voting preferred stock and a warrant, held securities giving it about 11.2% of the voting rights on a fully diluted basis.","source_ids":["src-045"],"entity_ids":["lbhi","amex","nippon-life"],"qualification":"","response":"","outcome":""},"reading":"Fact: After the 1994 distribution LBHI had 105,605,669 common shares outstanding. American Express held no common stock but held preferred stock carrying about 2.9% of the voting rights, which it agreed to vote in the same proportion as the common stockholders; Nippon Life, through redeemable preferred stock, cumulative convertible voting preferred stock and a warrant, held securities giving it about 11.2% of the voting rights on a fully diluted basis."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-amex-account","record":{"id":"c-own-amex-account","kind":"fact","text":"American Express's own quarterly report for the period ended September 30, 1994 states that it completed the spin-off of LBHI on May 31, 1994 through a dividend of all the LBHI common stock it held, and that in connection with the transaction it bought $200 million of LBHI cumulative voting preferred stock as an investment, while American Express and Nippon Life bought 928 and 72 shares of redeemable voting preferred stock for a nominal amount. Those shares entitled their holders to an aggregate annual dividend of 50 percent of LBHI's net income above $400 million for each of the next eight years, capped at $50 million a year; Lehman employees bought about $57 million of common stock and Nippon Life about $89.2 million.","source_ids":["src-121"],"entity_ids":["amex","lbhi","nippon-life"],"qualification":"","response":"","outcome":""},"reading":"Fact: American Express's own quarterly report for the period ended September 30, 1994 states that it completed the spin-off of LBHI on May 31, 1994 through a dividend of all the LBHI common stock it held, and that in connection with the transaction it bought $200 million of LBHI cumulative voting preferred stock as an investment, while American Express and Nippon Life bought 928 and 72 shares of redeemable voting preferred stock for a nominal amount. Those shares entitled their holders to an aggregate annual dividend of 50 percent of LBHI's net income above $400 million for each of the next eight years, capped at $50 million a year; Lehman employees bought about $57 million of common stock and Nippon Life about $89.2 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-2002-holders","record":{"id":"c-own-2002-holders","kind":"fact","text":"LBHI's 2002 proxy statement gives the voting stock outstanding on its February 15, 2002 record date as 244,244,497 common shares (99.6% of the votes) and redeemable voting preferred stock carrying 0.4% of the votes. American Express held 928 (92.8%) and Nippon Life 72 (7.2%) of the redeemable voting preferred shares, and the Incentive Plans Trust held 49,760,157 common shares for employee awards (20.3% of the votes); management knew of no other holder of more than five percent of any class.","source_ids":["src-106"],"entity_ids":["lbhi","amex","nippon-life"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's 2002 proxy statement gives the voting stock outstanding on its February 15, 2002 record date as 244,244,497 common shares (99.6% of the votes) and redeemable voting preferred stock carrying 0.4% of the votes. American Express held 928 (92.8%) and Nippon Life 72 (7.2%) of the redeemable voting preferred shares, and the Incentive Plans Trust held 49,760,157 common shares for employee awards (20.3% of the votes); management knew of no other holder of more than five percent of any class."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-amex-ties-2002","record":{"id":"c-own-amex-ties-2002","kind":"fact","text":"The 2002 proxy statement describes continuing arrangements with American Express after the spin-off: since August 1990 American Express had guaranteed certain deferred-compensation payments to Lehman employees (about $62 million covered at January 31, 2002, for an annual fee of 0.625% on about 60% of the balance), and LBHI, Lehman Brothers Inc. and Lehman Commercial Paper Inc. were co-tenants with American Express companies of the leasehold of 3 World Financial Center, whose financing notes were repaid in December 2000.","source_ids":["src-106"],"entity_ids":["lbhi","amex","lbi","lcpi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The 2002 proxy statement describes continuing arrangements with American Express after the spin-off: since August 1990 American Express had guaranteed certain deferred-compensation payments to Lehman employees (about $62 million covered at January 31, 2002, for an annual fee of 0.625% on about 60% of the balance), and LBHI, Lehman Brothers Inc. and Lehman Commercial Paper Inc. were co-tenants with American Express companies of the leasehold of 3 World Financial Center, whose financing notes were repaid in December 2000."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-axa-2007","record":{"id":"c-own-axa-2007","kind":"fact","text":"In a Schedule 13G filed in February 2008, the AXA group reported beneficial ownership of 40,094,986 LBHI common shares (7.5% of the class) as of December 31, 2007, almost all of them (39,775,789 shares) held by its subsidiary AllianceBernstein L.P. for client discretionary investment advisory accounts and acquired solely for investment purposes; AXA and the Mutuelles AXA stated that the filing was not an admission of beneficial ownership.","source_ids":["src-006"],"entity_ids":["axa","alliancebernstein","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: In a Schedule 13G filed in February 2008, the AXA group reported beneficial ownership of 40,094,986 LBHI common shares (7.5% of the class) as of December 31, 2007, almost all of them (39,775,789 shares) held by its subsidiary AllianceBernstein L.P. for client discretionary investment advisory accounts and acquired solely for investment purposes; AXA and the Mutuelles AXA stated that the filing was not an admission of beneficial ownership."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-holders-2008","record":{"id":"c-own-holders-2008","kind":"fact","text":"LBHI's September 2008 bankruptcy petition lists as holders of 5% or more of its voting securities AXA and related parties (7.25%), ClearBridge Advisors, LLC and related parties (6.33%) and FMR LLC and related parties (5.87%).","source_ids":["src-014"],"entity_ids":["lbhi","axa","clearbridge","fmr"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's September 2008 bankruptcy petition lists as holders of 5% or more of its voting securities AXA and related parties (7.25%), ClearBridge Advisors, LLC and related parties (6.33%) and FMR LLC and related parties (5.87%)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-fmr-exit","record":{"id":"c-own-fmr-exit","kind":"fact","text":"In an amended Schedule 13G (Amendment No. 1), FMR LLC reported that as of September 30, 2008 it beneficially owned 48,062 LBHI common shares (0.007% of the class) and had ceased to be the beneficial owner of more than five percent.","source_ids":["src-013"],"entity_ids":["fmr","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: In an amended Schedule 13G (Amendment No. 1), FMR LLC reported that as of September 30, 2008 it beneficially owned 48,062 LBHI common shares (0.007% of the class) and had ceased to be the beneficial owner of more than five percent."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-holding","record":{"id":"c-str-holding","kind":"fact","text":"In a Schedule 13D filed in November 2007, LBHI described itself as a holding company that, through its subsidiaries, was one of the leading global investment banks, and as the direct 100% parent of Lehman Brothers Inc. (LBI), a Delaware broker-dealer registered under Section 15 of the Securities Exchange Act at 745 Seventh Avenue, New York, and of Lehman (Cayman Islands) Ltd., a Cayman Islands company with an address at Ugland House, George Town.","source_ids":["src-005"],"entity_ids":["lbhi","lbi","lehman-cayman"],"qualification":"","response":"","outcome":""},"reading":"Fact: In a Schedule 13D filed in November 2007, LBHI described itself as a holding company that, through its subsidiaries, was one of the leading global investment banks, and as the direct 100% parent of Lehman Brothers Inc. (LBI), a Delaware broker-dealer registered under Section 15 of the Securities Exchange Act at 745 Seventh Avenue, New York, and of Lehman (Cayman Islands) Ltd., a Cayman Islands company with an address at Ugland House, George Town."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-glg","record":{"id":"c-str-glg","kind":"fact","text":"The same Schedule 13D reports that LBHI beneficially owned 33,663,840 shares (11.2%) of GLG Partners, Inc. common stock: Lehman (Cayman Islands) Ltd. held 33,659,998 shares received on November 2, 2007 as part of the consideration when GLG Partners, Inc. acquired the GLG Partners LP group in which it held an interest, and LBI held 692 shares and 3,150 units.","source_ids":["src-005"],"entity_ids":["lbhi","lehman-cayman","lbi","glg"],"qualification":"","response":"","outcome":""},"reading":"Fact: The same Schedule 13D reports that LBHI beneficially owned 33,663,840 shares (11.2%) of GLG Partners, Inc. common stock: Lehman (Cayman Islands) Ltd. held 33,659,998 shares received on November 2, 2007 as part of the consideration when GLG Partners, Inc. acquired the GLG Partners LP group in which it held an interest, and LBI held 692 shares and 3,150 units."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-wilton-re","record":{"id":"c-str-wilton-re","kind":"fact","text":"A database of offshore corporate records published by investigative journalists, drawn from the records of a Bermuda law firm, lists \"Lehman Brothers Holdings Inc.\" with the address 745 Seventh Ave, New York NY 10019 (LBHI's headquarters address in 2008) as a shareholder of Wilton Re Holdings Limited, a Bermuda company incorporated on September 2, 2004.","source_ids":["src-007"],"entity_ids":["lbhi","wilton-re"],"qualification":"The entry gives no stake, start or end date, and appearance in the database does not by itself indicate any wrongdoing.","response":"","outcome":""},"reading":"Fact: A database of offshore corporate records published by investigative journalists, drawn from the records of a Bermuda law firm, lists \"Lehman Brothers Holdings Inc.\" with the address 745 Seventh Ave, New York NY 10019 (LBHI's headquarters address in 2008) as a shareholder of Wilton Re Holdings Limited, a Bermuda company incorporated on September 2, 2004."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-ex21-core","record":{"id":"c-str-ex21-core","kind":"fact","text":"Exhibit 21.01 to LBHI's annual report for the fiscal year ended November 30, 2005 lists its significant subsidiaries, omitting those that together would not be significant. Directly under LBHI it lists, among others, Lehman Brothers Inc. (Delaware), Lehman Brothers Commercial Corporation, Lehman Brothers Finance S.A. (Switzerland), Lehman Brothers OTC Derivatives Inc, Lehman Brothers Bancorp Inc., Lehman Brothers U.K. Holdings (Delaware) Inc., Lehman Re Ltd. (Bermuda), Lehman ALI Inc., Lehman Brothers Asset Management Inc and Neuberger Berman Inc.; Lehman Brothers Special Financing Inc. (Delaware) and Lehman Commercial Paper Inc (New York) are listed under Lehman Brothers Inc.","source_ids":["src-047"],"entity_ids":["lbhi","lbi","lbcc","lbf","lbotc","bancorp","lbuk-delaware","lehman-ali","lbam","neuberger-berman-inc","lbsf","lcpi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Exhibit 21.01 to LBHI's annual report for the fiscal year ended November 30, 2005 lists its significant subsidiaries, omitting those that together would not be significant. Directly under LBHI it lists, among others, Lehman Brothers Inc. (Delaware), Lehman Brothers Commercial Corporation, Lehman Brothers Finance S.A. (Switzerland), Lehman Brothers OTC Derivatives Inc, Lehman Brothers Bancorp Inc., Lehman Brothers U.K. Holdings (Delaware) Inc., Lehman Re Ltd. (Bermuda), Lehman ALI Inc., Lehman Brothers Asset Management Inc and Neuberger Berman Inc.; Lehman Brothers Special Financing Inc. (Delaware) and Lehman Commercial Paper Inc (New York) are listed under Lehman Brothers Inc."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-ex21-europe","record":{"id":"c-str-ex21-europe","kind":"fact","text":"In the same 2005 subsidiary list, Lehman Brothers U.K. Holdings (Delaware) Inc. heads the European chain: Lehman Brothers Treasury Co. B.V. (the Netherlands) sits directly beneath it, while Lehman Brothers U.K. Holdings Ltd. leads to Lehman Brothers Holdings Plc., under which are Lehman Brothers International (Europe), Resetfan Limited (parent of Southern Pacific Mortgage Limited) and Preferred Holdings Limited (parent of Preferred Group Limited and, beneath it, Preferred Mortgages Limited). Lehman Brothers Bankhaus Aktiengesellschaft is listed under Lehman Brothers Verwaltungs-und Beteiligungsgesellschaft mbH, a German company directly under LBHI.","source_ids":["src-047"],"entity_ids":["lbhi","lbuk-delaware","lbt","lbh-plc","lbie","resetfan","spml","preferred-group","pml","bankhaus"],"qualification":"","response":"","outcome":""},"reading":"Fact: In the same 2005 subsidiary list, Lehman Brothers U.K. Holdings (Delaware) Inc. heads the European chain: Lehman Brothers Treasury Co. B.V. (the Netherlands) sits directly beneath it, while Lehman Brothers U.K. Holdings Ltd. leads to Lehman Brothers Holdings Plc., under which are Lehman Brothers International (Europe), Resetfan Limited (parent of Southern Pacific Mortgage Limited) and Preferred Holdings Limited (parent of Preferred Group Limited and, beneath it, Preferred Mortgages Limited). Lehman Brothers Bankhaus Aktiengesellschaft is listed under Lehman Brothers Verwaltungs-und Beteiligungsgesellschaft mbH, a German company directly under LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-lehman-ali","record":{"id":"c-str-lehman-ali","kind":"fact","text":"The 2005 subsidiary list places Property Asset Management Inc. (Delaware) under Lehman ALI Inc., itself a direct subsidiary of LBHI, and West Virginia's business registry still lists LEHMAN ALI INC. and PROPERTY ASSET MANAGEMENT INC as subsidiaries of LBHI at 277 Park Avenue, 46th Floor, New York, in its record, which shows annual reports up to 2019 and a termination on August 20, 2021.","source_ids":["src-047","src-070"],"entity_ids":["lbhi","lehman-ali","pam"],"qualification":"","response":"","outcome":""},"reading":"Fact: The 2005 subsidiary list places Property Asset Management Inc. (Delaware) under Lehman ALI Inc., itself a direct subsidiary of LBHI, and West Virginia's business registry still lists LEHMAN ALI INC. and PROPERTY ASSET MANAGEMENT INC as subsidiaries of LBHI at 277 Park Avenue, 46th Floor, New York, in its record, which shows annual reports up to 2019 and a termination on August 20, 2021."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-lehman-ali-nh","record":{"id":"c-str-lehman-ali-nh","kind":"fact","text":"A commercial directory of New Hampshire registrations, with data as of February 2023, shows LEHMAN ALI INC. registered there on March 11, 1998 as a foreign profit corporation (business ID 286962) whose status is administratively suspended, with its last annual report for 2019, an activity code for other mortgage-related business, and the same New York address and officers as LBHI's West Virginia record.","source_ids":["src-083"],"entity_ids":["lehman-ali"],"qualification":"","response":"","outcome":""},"reading":"Fact: A commercial directory of New Hampshire registrations, with data as of February 2023, shows LEHMAN ALI INC. registered there on March 11, 1998 as a foreign profit corporation (business ID 286962) whose status is administratively suspended, with its last annual report for 2019, an activity code for other mortgage-related business, and the same New York address and officers as LBHI's West Virginia record."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-asset-managers","record":{"id":"c-str-asset-managers","kind":"fact","text":"A December 2003 SEC notice in the Federal Register states that LBHI, the ultimate parent of Lehman Brothers Inc., Lehman Brothers Asset Management Inc. and the applicant Neuberger Berman companies, acquired Lincoln Capital Fixed Income Management Company, LLC (Chicago) on January 31, 2003 and Neuberger Berman, LLC and Neuberger Berman Management Inc. (605 Third Avenue, New York) on October 31, 2003. Lehman Brothers Asset Management Inc. advised one registered fund and Lincoln Capital acted as sub-adviser to eight.","source_ids":["src-095"],"entity_ids":["lbhi","lbi","lbam","lincoln-capital","nb-llc","nbmi"],"qualification":"","response":"","outcome":""},"reading":"Fact: A December 2003 SEC notice in the Federal Register states that LBHI, the ultimate parent of Lehman Brothers Inc., Lehman Brothers Asset Management Inc. and the applicant Neuberger Berman companies, acquired Lincoln Capital Fixed Income Management Company, LLC (Chicago) on January 31, 2003 and Neuberger Berman, LLC and Neuberger Berman Management Inc. (605 Third Avenue, New York) on October 31, 2003. Lehman Brothers Asset Management Inc. advised one registered fund and Lincoln Capital acted as sub-adviser to eight."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-neuberger-2002","record":{"id":"c-str-neuberger-2002","kind":"fact","text":"Before the acquisition, Neuberger Berman Inc.'s quarterly report for the period ended September 30, 2002 described it as a Delaware corporation (IRS employer identification number 06-1523639, 605 Third Avenue, New York) organised on August 13, 1998 as the holding company of Neuberger Berman, LLC and Neuberger Berman Management Inc.; its significant wholly owned subsidiaries were those two companies and Neuberger Berman Trust Company, N.A., and assets under management were $53.6 billion at quarter-end.","source_ids":["src-113"],"entity_ids":["neuberger-berman-inc","nb-llc","nbmi","nb-trust"],"qualification":"","response":"","outcome":""},"reading":"Fact: Before the acquisition, Neuberger Berman Inc.'s quarterly report for the period ended September 30, 2002 described it as a Delaware corporation (IRS employer identification number 06-1523639, 605 Third Avenue, New York) organised on August 13, 1998 as the holding company of Neuberger Berman, LLC and Neuberger Berman Management Inc.; its significant wholly owned subsidiaries were those two companies and Neuberger Berman Trust Company, N.A., and assets under management were $53.6 billion at quarter-end."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-lbt-funding","record":{"id":"c-str-lbt-funding","kind":"fact","text":"According to the liquidators' annual report of Lehman Brothers Treasury Co. B.V. (LBT) for 2023, LBT was incorporated in the Netherlands on March 8, 1995 (Amsterdam Chamber of Commerce number 33267322) to finance the business of the Lehman Brothers group by issuing financial instruments, in particular structured notes, to institutional and retail investors. It was a wholly owned subsidiary of Lehman Brothers UK Holdings (Delaware) Inc., which was wholly owned by LBHI, the holding company of the group.","source_ids":["src-039"],"entity_ids":["lbt","lbuk-delaware","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the liquidators' annual report of Lehman Brothers Treasury Co. B.V. (LBT) for 2023, LBT was incorporated in the Netherlands on March 8, 1995 (Amsterdam Chamber of Commerce number 33267322) to finance the business of the Lehman Brothers group by issuing financial instruments, in particular structured notes, to institutional and retail investors. It was a wholly owned subsidiary of Lehman Brothers UK Holdings (Delaware) Inc., which was wholly owned by LBHI, the holding company of the group."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-eurosystem","record":{"id":"c-str-eurosystem","kind":"fact","text":"According to Deutsche Bundesbank, LBHI conducted the group's monetary-policy operations with the Eurosystem through its German subsidiary Lehman Brothers Bankhaus AG (LBB). When the German supervisor imposed a moratorium on LBB on September 15, 2008, LBB's liabilities to the Bundesbank were about €8.5 billion, arising solely from monetary-policy refinancing operations and secured by 33 pledged securities, mainly asset-backed securities; LBHI had guaranteed LBB's liabilities.","source_ids":["src-120"],"entity_ids":["bundesbank","lbhi","bankhaus","bafin"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to Deutsche Bundesbank, LBHI conducted the group's monetary-policy operations with the Eurosystem through its German subsidiary Lehman Brothers Bankhaus AG (LBB). When the German supervisor imposed a moratorium on LBB on September 15, 2008, LBB's liabilities to the Bundesbank were about €8.5 billion, arising solely from monetary-policy refinancing operations and secured by 33 pledged securities, mainly asset-backed securities; LBHI had guaranteed LBB's liabilities."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-bond-debt-2008","record":{"id":"c-str-bond-debt-2008","kind":"fact","text":"LBHI's petition lists its 30 largest unsecured claims on a consolidated basis. The largest were bond debt: about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee (with The Bank of New York Mellon Corporation as trustee for the Euro Medium Term Notes), about $12 billion of subordinated debt and about $5 billion of junior subordinated debt, both with The Bank of New York Mellon Corporation as trustee.","source_ids":["src-014"],"entity_ids":["lbhi","citibank","bny-mellon"],"qualification":"The petition states that the list is not an admission of liability by the debtors and that all claims remain subject to offsets, reconciliation and other adjustments.","response":"","outcome":""},"reading":"Fact: LBHI's petition lists its 30 largest unsecured claims on a consolidated basis. The largest were bond debt: about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee (with The Bank of New York Mellon Corporation as trustee for the Euro Medium Term Notes), about $12 billion of subordinated debt and about $5 billion of junior subordinated debt, both with The Bank of New York Mellon Corporation as trustee."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-bank-loans-2008","record":{"id":"c-str-bank-loans-2008","kind":"fact","text":"Among bank creditors on the same list are Aozora Bank, Ltd. (bank loan of $463,000,000), Mizuho Corporate Bank, Ltd. ($289,000,000 and $93,000,000), Citibank N.A. Hong Kong Branch ($275,000,000), BNP Paribas ($250,000,000), Shinsei Bank Ltd. ($231,000,000), UFJ Bank Limited ($185,000,000) and Sumitomo Mitsui Banking Corporation ($177,000,000), and, for letters of credit, Svenska Handelsbanken ($140,610,543) and KBC Bank ($100,000,000).","source_ids":["src-014"],"entity_ids":["lbhi","aozora","mizuho-corp","citi-hk","bnp","shinsei","ufj","smbc","handelsbanken","kbc"],"qualification":"The amounts are the debtor's estimates as of July 2, 2008, listed in the petition, not allowed claims.","response":"","outcome":""},"reading":"Fact: Among bank creditors on the same list are Aozora Bank, Ltd. (bank loan of $463,000,000), Mizuho Corporate Bank, Ltd. ($289,000,000 and $93,000,000), Citibank N.A. Hong Kong Branch ($275,000,000), BNP Paribas ($250,000,000), Shinsei Bank Ltd. ($231,000,000), UFJ Bank Limited ($185,000,000) and Sumitomo Mitsui Banking Corporation ($177,000,000), and, for letters of credit, Svenska Handelsbanken ($140,610,543) and KBC Bank ($100,000,000)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-str-balance-2008","record":{"id":"c-str-balance-2008","kind":"fact","text":"Exhibit A to LBHI's petition gives consolidated total assets of $639 billion and total debts of $613 billion as of May 31, 2008, debt securities held by more than 500 holders in three listed tranches of $110.553 billion, $12.625 billion and $5.004 billion ($128.182 billion in total), 694,401,926 common shares outstanding and several series of preferred stock (C, D, F, G, J, K, L, M, N, P and Q).","source_ids":["src-014"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Exhibit A to LBHI's petition gives consolidated total assets of $639 billion and total debts of $613 billion as of May 31, 2008, debt securities held by more than 500 holders in three listed tranches of $110.553 billion, $12.625 billion and $5.004 billion ($128.182 billion in total), 694,401,926 common shares outstanding and several series of preferred stock (C, D, F, G, J, K, L, M, N, P and Q)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-ex21-us","record":{"id":"c-mtg-ex21-us","kind":"fact","text":"In LBHI's 2005 subsidiary list, Lehman Brothers Bancorp Inc. (Delaware) is the parent of Lehman Brothers Bank, FSB, under which are listed the mortgage companies Aurora Loan Services LLC and BNC Mortgage Inc. (both Delaware).","source_ids":["src-047"],"entity_ids":["lbhi","bancorp","lb-bank-fsb","aurora-ls","bnc"],"qualification":"","response":"","outcome":""},"reading":"Fact: In LBHI's 2005 subsidiary list, Lehman Brothers Bancorp Inc. (Delaware) is the parent of Lehman Brothers Bank, FSB, under which are listed the mortgage companies Aurora Loan Services LLC and BNC Mortgage Inc. (both Delaware)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-bnc-closure","record":{"id":"c-mtg-bnc-closure","kind":"fact","text":"On August 22, 2007 Lehman Brothers announced that market conditions required a substantial reduction of its subprime capacity and that it was closing its BNC Mortgage LLC subsidiary, affecting about 1,200 employees in 23 U.S. locations, with after-tax charges of about $25 million and a 100% after-tax goodwill write-down of about $27 million; it continued to originate U.S. mortgages through its Aurora Loan Services LLC platform.","source_ids":["src-048"],"entity_ids":["lbhi","bnc","aurora-ls"],"qualification":"","response":"","outcome":""},"reading":"Fact: On August 22, 2007 Lehman Brothers announced that market conditions required a substantial reduction of its subprime capacity and that it was closing its BNC Mortgage LLC subsidiary, affecting about 1,200 employees in 23 U.S. locations, with after-tax charges of about $25 million and a 100% after-tax goodwill write-down of about $27 million; it continued to originate U.S. mortgages through its Aurora Loan Services LLC platform."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-aurora-bank","record":{"id":"c-mtg-aurora-bank","kind":"fact","text":"A 2010 settlement agreement filed by LBHI with the SEC describes Aurora Bank FSB, formerly Lehman Brothers Bank, FSB, as a federal savings bank supervised by the Office of Thrift Supervision and an indirect subsidiary of LBHI, wholly owned by Lehman Brothers Bancorp Inc., whose sole shareholder was LBHI; Aurora Loan Services LLC was a wholly owned subsidiary of the bank. Aurora belonged to LBHI's consolidated tax group under a tax allocation agreement of January 1, 2004.","source_ids":["src-096"],"entity_ids":["lb-bank-fsb","bancorp","lbhi","aurora-ls"],"qualification":"","response":"","outcome":""},"reading":"Fact: A 2010 settlement agreement filed by LBHI with the SEC describes Aurora Bank FSB, formerly Lehman Brothers Bank, FSB, as a federal savings bank supervised by the Office of Thrift Supervision and an indirect subsidiary of LBHI, wholly owned by Lehman Brothers Bancorp Inc., whose sole shareholder was LBHI; Aurora Loan Services LLC was a wholly owned subsidiary of the bank. Aurora belonged to LBHI's consolidated tax group under a tax allocation agreement of January 1, 2004."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-aurora-arrangements","record":{"id":"c-mtg-aurora-arrangements","kind":"fact","text":"Before the bankruptcy, according to the same agreement, LBHI and named subsidiaries had intercompany arrangements with Aurora Bank and Aurora Loan Services covering tax allocation, forward purchases of loans, excess servicing fees, master-servicing and subservicing rights, and a reverse-mortgage portfolio to be acquired from MetLife. In February 2009 LBHI, through Lehman Brothers Bancorp, contributed servicing rights valued at about $88.5 million to Aurora's capital, which passed them to Aurora Loan Services; the parties later acknowledged that the valuation was overstated, and Aurora and Aurora Loan Services filed claims against LBHI for the shortfall and for lost servicing fees.","source_ids":["src-096"],"entity_ids":["lbhi","lb-bank-fsb","aurora-ls","bancorp"],"qualification":"","response":"","outcome":""},"reading":"Fact: Before the bankruptcy, according to the same agreement, LBHI and named subsidiaries had intercompany arrangements with Aurora Bank and Aurora Loan Services covering tax allocation, forward purchases of loans, excess servicing fees, master-servicing and subservicing rights, and a reverse-mortgage portfolio to be acquired from MetLife. In February 2009 LBHI, through Lehman Brothers Bancorp, contributed servicing rights valued at about $88.5 million to Aurora's capital, which passed them to Aurora Loan Services; the parties later acknowledged that the valuation was overstated, and Aurora and Aurora Loan Services filed claims against LBHI for the shortfall and for lost servicing fees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-aurora-settlement","record":{"id":"c-mtg-aurora-settlement","kind":"fact","text":"Under the 2010 settlement, subject to approval by the Bankruptcy Court and the Office of Thrift Supervision, LBHI or named subsidiaries were to pay Aurora $577 million in cash, less $100 million LBHI had contributed to Aurora's capital in December 2009, on account of the servicing-rights shortfall and as additional capital, and to transfer further assets, including servicing rights, residential mortgage loans and notes; LBHI was also to pay Aurora $218.9 million in final settlement of their tax-allocation obligations for years before 2010.","source_ids":["src-096"],"entity_ids":["lbhi","lb-bank-fsb"],"qualification":"","response":"","outcome":""},"reading":"Fact: Under the 2010 settlement, subject to approval by the Bankruptcy Court and the Office of Thrift Supervision, LBHI or named subsidiaries were to pay Aurora $577 million in cash, less $100 million LBHI had contributed to Aurora's capital in December 2009, on account of the servicing-rights shortfall and as additional capital, and to transfer further assets, including servicing rights, residential mortgage loans and notes; LBHI was also to pay Aurora $218.9 million in final settlement of their tax-allocation obligations for years before 2010."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-capital-maintenance","record":{"id":"c-mtg-capital-maintenance","kind":"fact","text":"A form of capital maintenance agreement attached to the 2010 settlement commits LBHI, as ultimate parent, and Lehman Brothers Bancorp Inc., as parent, to the Office of Thrift Supervision to maintain the capital of the savings bank.","source_ids":["src-096"],"entity_ids":["lbhi","bancorp","lb-bank-fsb"],"qualification":"","response":"","outcome":""},"reading":"Fact: A form of capital maintenance agreement attached to the 2010 settlement commits LBHI, as ultimate parent, and Lehman Brothers Bancorp Inc., as parent, to the Office of Thrift Supervision to maintain the capital of the savings bank."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-mers-suit","record":{"id":"c-mtg-mers-suit","kind":"fact","text":"A federal court publication lists Aurora Bank, FSB, Aurora Loan Services, LLC, Lehman Brothers Bank, FSB and \"Lehman Brothers Holdings, Inc\" among many defendants in Cabusas v. Mortgage Electronic Systems, Inc., No. 12-3000, in the U.S. District Court for the Northern District of California (2012), together with Lehman mortgage securitisation trusts.","source_ids":["src-129"],"entity_ids":["aurora-ls","lb-bank-fsb","lbhi","mers"],"qualification":"The published listing gives neither the claims nor the outcome of the case.","response":"","outcome":""},"reading":"Fact: A federal court publication lists Aurora Bank, FSB, Aurora Loan Services, LLC, Lehman Brothers Bank, FSB and \"Lehman Brothers Holdings, Inc\" among many defendants in Cabusas v. Mortgage Electronic Systems, Inc., No. 12-3000, in the U.S. District Court for the Northern District of California (2012), together with Lehman mortgage securitisation trusts."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-bnc-ch11","record":{"id":"c-mtg-bnc-ch11","kind":"fact","text":"BNC Mortgage LLC filed its own Chapter 11 petition on January 9, 2009 (Case No. 09-10137), jointly administered with LBHI's case.","source_ids":["src-029","src-040"],"entity_ids":["bnc","lbhi"],"qualification":"","response":"","outcome":"The case was closed by final decree on May 4, 2020.","adverse_subject_ids":["bnc"]},"reading":"Fact: BNC Mortgage LLC filed its own Chapter 11 petition on January 9, 2009 (Case No. 09-10137), jointly administered with LBHI's case."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-sasco-ch11","record":{"id":"c-mtg-sasco-ch11","kind":"fact","text":"Structured Asset Securities Corporation, a Delaware corporation (employer identification number 74-2440858) at 1271 Avenue of the Americas, New York, filed a voluntary Chapter 11 petition in the Southern District of New York signed on February 9, 2009, after its board approved the filing by unanimous written consent on January 30, 2009; the resolutions were certified by William Fox as its chief financial officer, and the schedule of affiliated debtors names LBHI as its parent.","source_ids":["src-061","src-040"],"entity_ids":["sasco","lbhi","fox"],"qualification":"","response":"","outcome":"Its case (No. 09-10558) was closed by final decree on February 11, 2019.","adverse_subject_ids":["sasco"]},"reading":"Fact: Structured Asset Securities Corporation, a Delaware corporation (employer identification number 74-2440858) at 1271 Avenue of the Americas, New York, filed a voluntary Chapter 11 petition in the Southern District of New York signed on February 9, 2009, after its board approved the filing by unanimous written consent on January 30, 2009; the resolutions were certified by William Fox as its chief financial officer, and the schedule of affiliated debtors names LBHI as its parent."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-uk-psc","record":{"id":"c-mtg-uk-psc","kind":"fact","text":"Companies House records show a parallel sequence of controlling shareholders (75% or more of shares and votes, with power to appoint directors) for the two U.K. mortgage lenders listed in LBHI's 2005 subsidiary list: Southern Pacific Mortgage Limited (03266119) was controlled by Resetfan Limited and Preferred Mortgages Limited (03137809) by Preferred Group Limited from April 6, 2016, when such reporting began, until February 22, 2018; both were then controlled by Mable Commercial Funding Limited until August 9, 2024, and since then by Southern Pacific Holdings Limited.","source_ids":["src-089","src-114"],"entity_ids":["spml","pml","resetfan","preferred-group","mable","sph"],"qualification":"The register does not say who owns the later parent companies or whether they belong to the Lehman group.","response":"","outcome":""},"reading":"Fact: Companies House records show a parallel sequence of controlling shareholders (75% or more of shares and votes, with power to appoint directors) for the two U.K. mortgage lenders listed in LBHI's 2005 subsidiary list: Southern Pacific Mortgage Limited (03266119) was controlled by Resetfan Limited and Preferred Mortgages Limited (03137809) by Preferred Group Limited from April 6, 2016, when such reporting began, until February 22, 2018; both were then controlled by Mable Commercial Funding Limited until August 9, 2024, and since then by Southern Pacific Holdings Limited."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-spml-lei","record":{"id":"c-mtg-spml-lei","kind":"fact","text":"The GLEIF record for SOUTHERN PACIFIC MORTGAGE LIMITED (LEI 254900KU8XA8CBZZYK80, Companies House number 03266119, created October 15, 1996) shows an active company at 1 Chamberlain Square Cs, Birmingham B3 3AX, the LEI first issued on January 5, 2018 and now lapsed; for both its direct and its ultimate parent the record links only to a reporting exception, whose reason is not in the retained copy.","source_ids":["src-122"],"entity_ids":["spml"],"qualification":"","response":"","outcome":""},"reading":"Fact: The GLEIF record for SOUTHERN PACIFIC MORTGAGE LIMITED (LEI 254900KU8XA8CBZZYK80, Companies House number 03266119, created October 15, 1996) shows an active company at 1 Chamberlain Square Cs, Birmingham B3 3AX, the LEI first issued on January 5, 2018 and now lapsed; for both its direct and its ultimate parent the record links only to a reporting exception, whose reason is not in the retained copy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-mtg-pml-directors","record":{"id":"c-mtg-pml-directors","kind":"fact","text":"Companies House lists 41 officer appointments for PREFERRED MORTGAGES LIMITED, with 38 resignations. Its current directors are Lee Christopher Brandon (since June 17, 2010) and Anthony James Mines and Melgard-Jo Smuts (both since August 22, 2024); company secretaries in the Lehman years included Clifford Chance Secretaries companies (2003–2010).","source_ids":["src-119"],"entity_ids":["pml"],"qualification":"","response":"","outcome":""},"reading":"Fact: Companies House lists 41 officer appointments for PREFERRED MORTGAGES LIMITED, with 38 resignations. Its current directors are Lee Christopher Brandon (since June 17, 2010) and Anthony James Mines and Melgard-Jo Smuts (both since August 22, 2024); company secretaries in the Lehman years included Clifford Chance Secretaries companies (2003–2010)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-definition","record":{"id":"c-r105-definition","kind":"fact","text":"As defined in a 2014 court declaration by the investors' lead counsel, a Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, which removed the assets from Lehman's balance sheet; Lehman then used the cash received to pay down other liabilities, reducing the size of its balance sheet and its net leverage ratio. The name refers to the 5% overcollateralization Lehman provided; Repo 108 transactions were similar with 8%.","source_ids":["src-127"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: As defined in a 2014 court declaration by the investors' lead counsel, a Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, which removed the assets from Lehman's balance sheet; Lehman then used the cash received to pay down other liabilities, reducing the size of its balance sheet and its net leverage ratio. The name refers to the 5% overcollateralization Lehman provided; Repo 108 transactions were similar with 8%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-examiner-use","record":{"id":"c-r105-examiner-use","kind":"attributed","text":"The court-appointed examiner in LBHI's Chapter 11 case, Anton R. Valukas, reported on March 11, 2010 that Lehman turned to Repo 105 transactions to temporarily remove $50 billion of assets from its balance sheet at the first and second quarter ends of 2008 so that it could report significantly lower net leverage than reality, at a time when it knew net leverage was critical to rating agencies and counterparties. He found that although Repo 105 transactions may not have been inherently improper, there is a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation, and quoted Lehman accounting staff describing them as an \"accounting gimmick\".","source_ids":["src-038","src-076","src-127"],"entity_ids":["lbhi"],"qualification":"The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule.","response":"","outcome":"The examiner's findings were not adjudicated as such. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged their securities claims, among them that Lehman's use of Repo 105 \"paint[ed] a misleading picture of the company's financial position at the end of each quarter\"; that was a ruling on the pleadings, not a finding of fact. A 2014 declaration by the investors' lead counsel quotes a September 2013 newspaper report that the SEC and the Justice Department decided against asserting claims after finding that Repo 105 \"had nothing to do with Lehman's failure and was technically allowed under an obscure accounting rule\".","adverse_subject_ids":["lbhi"]},"reading":"Attributed: The court-appointed examiner in LBHI's Chapter 11 case, Anton R. Valukas, reported on March 11, 2010 that Lehman turned to Repo 105 transactions to temporarily remove $50 billion of assets from its balance sheet at the first and second quarter ends of 2008 so that it could report significantly lower net leverage than reality, at a time when it knew net leverage was critical to rating agencies and counterparties. He found that although Repo 105 transactions may not have been inherently improper, there is a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation, and quoted Lehman accounting staff describing them as an \"accounting gimmick\"."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-examiner-figures","record":{"id":"c-r105-examiner-figures","kind":"attributed","text":"The examiner's table, based on Lehman spreadsheets and an accounting consultant's analysis, gives quarter-end Repo 105 usage of $38.6 billion in the fourth quarter of 2007, $49.1 billion in the first quarter of 2008 and $50.4 billion in the second; the net leverage Lehman reported was 16.1, 15.4 and 12.1, against 17.8, 17.3 and 13.9 without Repo 105, a difference of 1.7, 1.9 and 1.8. Lehman's own materiality threshold for reopening a closed balance sheet was any item moving net leverage by 0.1 or more (typically $1.8 billion).","source_ids":["src-038"],"entity_ids":["lbhi"],"qualification":"The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule.","response":"","outcome":""},"reading":"Attributed: The examiner's table, based on Lehman spreadsheets and an accounting consultant's analysis, gives quarter-end Repo 105 usage of $38.6 billion in the fourth quarter of 2007, $49.1 billion in the first quarter of 2008 and $50.4 billion in the second; the net leverage Lehman reported was 16.1, 15.4 and 12.1, against 17.8, 17.3 and 13.9 without Repo 105, a difference of 1.7, 1.9 and 1.8. Lehman's own materiality threshold for reopening a closed balance sheet was any item moving net leverage by 0.1 or more (typically $1.8 billion)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-officer-claims","record":{"id":"c-r105-officer-claims","kind":"attributed","text":"The examiner concluded that Lehman's business decisions, while open to question in retrospect, were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt. He also found colorable claims against the external auditor Ernst & Young for failing to meet professional standards in connection with that lack of disclosure.","source_ids":["src-038","src-127","src-076"],"entity_ids":["fuld","omeara","callan","lowitt","ey","lbhi"],"qualification":"The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule.","response":"Before finalising, the examiner informed counsel for each of the officers and for Ernst & Young of the basis of the potential findings and met each of them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion.","outcome":"The examiner's findings were not themselves adjudicated. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters; according to the investors' lead counsel, the claims against Ernst & Young survived only in part. Those class actions were settled: $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013–2014).","adverse_subject_ids":["fuld","omeara","callan","lowitt","ey"]},"reading":"Attributed: The examiner concluded that Lehman's business decisions, while open to question in retrospect, were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt. He also found colorable claims against the external auditor Ernst & Young for failing to meet professional standards in connection with that lack of disclosure."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-whistleblower","record":{"id":"c-r105-whistleblower","kind":"attributed","text":"According to the examiner, a Lehman senior vice president wrote to management in May 2008 alleging accounting improprieties and on June 12, 2008 told Ernst & Young that Lehman had used $50 billion of Repo 105 transactions to move assets off its balance sheet temporarily at quarter end. The next day Ernst & Young met the Audit Committee of LBHI's board but did not tell it of these assertions, despite the committee's express direction to report on all his allegations, and, in the examiner's words, took virtually no action to investigate them.","source_ids":["src-038","src-026","src-037","src-127"],"entity_ids":["ey","lbhi"],"qualification":"The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule.","response":"Before finalising, the examiner informed counsel for Ernst & Young, as for the officers, of the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion.","outcome":"The finding was not adjudicated. The New York Attorney General's December 2010 suit also alleged that Ernst & Young did not inform the Audit Committee of a whistleblower's concerns; Ernst & Young settled that suit for $10 million, announced on April 15, 2015, and the investor class action for $99 million.","adverse_subject_ids":["ey"]},"reading":"Attributed: According to the examiner, a Lehman senior vice president wrote to management in May 2008 alleging accounting improprieties and on June 12, 2008 told Ernst & Young that Lehman had used $50 billion of Repo 105 transactions to move assets off its balance sheet temporarily at quarter end. The next day Ernst & Young met the Audit Committee of LBHI's board but did not tell it of these assertions, despite the committee's express direction to report on all his allegations, and, in the examiner's words, took virtually no action to investigate them."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-ag-suit","record":{"id":"c-r105-ag-suit","kind":"attributed","text":"On December 21, 2010 the New York Attorney General, Andrew M. Cuomo, filed a Martin Act lawsuit in New York Supreme Court against Ernst & Young LLP, charging it with helping Lehman engage in an accounting fraud. The complaint alleged that for more than seven years before the bankruptcy Lehman used Repo 105 transactions, explicitly approved by Ernst & Young, to park fixed-income securities with European banks at quarter ends and reduce its reported leverage without disclosing the obligation to repurchase them; that Lehman accelerated their use in 2007 and early 2008, removing up to $50 billion a quarter; and that Ernst & Young gave unqualified audit opinions from 2001 to 2007, failed to object when Lehman misled analysts about leverage and did not inform the Audit Committee of a whistleblower's concerns. The Attorney General sought return of all fees for Lehman work from 2001 to 2008, over $150 million, plus investor damages.","source_ids":["src-026","src-127","src-037"],"entity_ids":["ey","lbhi"],"qualification":"These are the Attorney General's allegations; the case was settled without a trial.","response":"In the parallel investor class action Ernst & Young argued that the accounting for Repo 105 complied with generally accepted accounting principles and that no disclosure of the transactions was necessary.","outcome":"On April 15, 2015 the Attorney General announced a $10 million settlement with Ernst & Young, most of it restitution to Lehman investors.","adverse_subject_ids":["ey"]},"reading":"Attributed: On December 21, 2010 the New York Attorney General, Andrew M. Cuomo, filed a Martin Act lawsuit in New York Supreme Court against Ernst & Young LLP, charging it with helping Lehman engage in an accounting fraud. The complaint alleged that for more than seven years before the bankruptcy Lehman used Repo 105 transactions, explicitly approved by Ernst & Young, to park fixed-income securities with European banks at quarter ends and reduce its reported leverage without disclosing the obligation to repurchase them; that Lehman accelerated their use in 2007 and early 2008, removing up to $50 billion a quarter; and that Ernst & Young gave unqualified audit opinions from 2001 to 2007, failed to object when Lehman misled analysts about leverage and did not inform the Audit Committee of a whistleblower's concerns. The Attorney General sought return of all fees for Lehman work from 2001 to 2008, over $150 million, plus investor damages."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-ag-settlement","record":{"id":"c-r105-ag-settlement","kind":"fact","text":"On April 15, 2015 the New York Attorney General announced a $10 million settlement of People v. Ernst & Young LLP, the December 2010 Martin Act case over Ernst & Young's role as Lehman's auditor in an alleged fraud involving Repo 105 transactions; most of the money was to go to Lehman investors as restitution, alongside about $99 million Ernst & Young was paying to settle a private federal class action, and the rest to the State for its costs. The Attorney General stated that no other law enforcement authority had brought an enforcement action in connection with the 2008 collapse of Lehman, and that an appellate decision in the case had confirmed the Attorney General's power to seek disgorgement of professional fees.","source_ids":["src-037"],"entity_ids":["ey","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: On April 15, 2015 the New York Attorney General announced a $10 million settlement of People v. Ernst & Young LLP, the December 2010 Martin Act case over Ernst & Young's role as Lehman's auditor in an alleged fraud involving Repo 105 transactions; most of the money was to go to Lehman investors as restitution, alongside about $99 million Ernst & Young was paying to settle a private federal class action, and the rest to the State for its costs. The Attorney General stated that no other law enforcement authority had brought an enforcement action in connection with the 2008 collapse of Lehman, and that an appellate decision in the case had confirmed the Attorney General's power to seek disgorgement of professional fees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-r105-class-ey","record":{"id":"c-r105-class-ey","kind":"attributed","text":"In the investor class action In re Lehman Brothers Equity/Debt Securities Litigation (S.D.N.Y., 08 Civ. 5523), the third amended complaint of April 23, 2010 added Ernst & Young as a defendant, alleging that its statements in Lehman's quarterly reports for the second and third quarters of 2007 and the first two quarters of 2008 and in its 2007 annual report were materially misleading about its knowledge of undisclosed Repo 105 transactions. According to a 2014 declaration by the investors' lead counsel, the court dismissed the Securities Act section 11 claims and the section 10(b) claims for purchases before July 10, 2008, but sustained section 10(b) claims over Ernst & Young's review report for the second quarter of 2008.","source_ids":["src-127"],"entity_ids":["ey","lbhi"],"qualification":"The description of the rulings is the lead counsel's account in a declaration supporting the settlement.","response":"Ernst & Young moved to dismiss, arguing among other things that its statements of auditing-standards compliance were opinions, that the accounting for Repo 105 complied with generally accepted accounting principles, that no disclosure was necessary and that the alleged misstatements could not have caused the investors' losses.","outcome":"Ernst & Young settled for $99 million in cash under a stipulation of November 20, 2013, paid into escrow on December 18, 2013; with the earlier settlements by former officers and directors and by underwriters, the action's total recovery for investors was stated as $615,218,000.00. The lead counsel's declaration states that the Department of Justice and the SEC declined to bring charges or claims against Ernst & Young.","adverse_subject_ids":["ey"]},"reading":"Attributed: In the investor class action In re Lehman Brothers Equity/Debt Securities Litigation (S.D.N.Y., 08 Civ. 5523), the third amended complaint of April 23, 2010 added Ernst & Young as a defendant, alleging that its statements in Lehman's quarterly reports for the second and third quarters of 2007 and the first two quarters of 2008 and in its 2007 annual report were materially misleading about its knowledge of undisclosed Repo 105 transactions. According to a 2014 declaration by the investors' lead counsel, the court dismissed the Securities Act section 11 claims and the section 10(b) claims for purchases before July 10, 2008, but sustained section 10(b) claims over Ernst & Young's review report for the second quarter of 2008."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ey-auditor-2001","record":{"id":"c-ey-auditor-2001","kind":"fact","text":"LBHI's 2002 proxy statement names Ernst & Young LLP as its independent auditor, proposed for reappointment for fiscal 2002; for fiscal 2001 Ernst & Young billed $5,750,000 in audit fees and $7,700,000 in other fees ($6,100,000 for audit-related services and $1,600,000 for other non-audit services). The Audit Committee was chaired by Roger S. Berlind, with Michael L. Ainslie and Thomas H. Cruikshank as members.","source_ids":["src-106"],"entity_ids":["ey","lbhi","berlind","ainslie","cruikshank"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's 2002 proxy statement names Ernst & Young LLP as its independent auditor, proposed for reappointment for fiscal 2002; for fiscal 2001 Ernst & Young billed $5,750,000 in audit fees and $7,700,000 in other fees ($6,100,000 for audit-related services and $1,600,000 for other non-audit services). The Audit Committee was chaired by Roger S. Berlind, with Michael L. Ainslie and Thomas H. Cruikshank as members."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ey-auditor-2005-2008","record":{"id":"c-ey-auditor-2005-2008","kind":"fact","text":"Ernst & Young's consent of May 2006 to an LBHI registration statement refers to its reports of February 13, 2006 on LBHI's consolidated financial statements and internal control for the year ended November 30, 2005. A consent dated January 28, 2008, filed with LBHI's annual report for fiscal 2007, covers the auditors' reports of that date on the 2007 financial statements and internal control; the retained copy does not show the firm's name, which the investors' complaint identifies as Ernst & Young, together with its reviews of the quarterly reports up to the second quarter of 2008.","source_ids":["src-036","src-031"],"entity_ids":["ey","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Ernst & Young's consent of May 2006 to an LBHI registration statement refers to its reports of February 13, 2006 on LBHI's consolidated financial statements and internal control for the year ended November 30, 2005. A consent dated January 28, 2008, filed with LBHI's annual report for fiscal 2007, covers the auditors' reports of that date on the 2007 financial statements and internal control; the retained copy does not show the firm's name, which the investors' complaint identifies as Ernst & Young, together with its reviews of the quarterly reports up to the second quarter of 2008."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-board-2007","record":{"id":"c-lead-board-2007","kind":"fact","text":"An annex to LBHI's Schedule 13D of November 2007 lists the board of directors of LBHI with their principal occupations: Michael L. Ainslie (private investor and former president and chief executive of Sotheby's Holdings), John F. Akers (retired chairman of International Business Machines Corporation), Roger S. Berlind (theatrical producer), Thomas H. Cruikshank (retired chairman and chief executive of Halliburton Company), Marsha Johnson Evans (retired rear admiral, U.S. Navy), Richard S. Fuld, Jr. (chairman and chief executive officer), Sir Christopher Gent (non-executive chairman of GlaxoSmithKline Plc), Roland A. Hernandez (retired chairman and chief executive of Telemundo Group, Inc.), Henry Kaufman (president of Henry Kaufman & Company, Inc.) and John D. Macomber (principal of JDM Investment Group).","source_ids":["src-005"],"entity_ids":["lbhi","ainslie","akers","berlind","cruikshank","evans","fuld","gent","hernandez","kaufman","macomber","sothebys","ibm","halliburton","telemundo","hk-co","jdm","gsk"],"qualification":"","response":"","outcome":""},"reading":"Fact: An annex to LBHI's Schedule 13D of November 2007 lists the board of directors of LBHI with their principal occupations: Michael L. Ainslie (private investor and former president and chief executive of Sotheby's Holdings), John F. Akers (retired chairman of International Business Machines Corporation), Roger S. Berlind (theatrical producer), Thomas H. Cruikshank (retired chairman and chief executive of Halliburton Company), Marsha Johnson Evans (retired rear admiral, U.S. Navy), Richard S. Fuld, Jr. (chairman and chief executive officer), Sir Christopher Gent (non-executive chairman of GlaxoSmithKline Plc), Roland A. Hernandez (retired chairman and chief executive of Telemundo Group, Inc.), Henry Kaufman (president of Henry Kaufman & Company, Inc.) and John D. Macomber (principal of JDM Investment Group)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-execs-2007","record":{"id":"c-lead-execs-2007","kind":"fact","text":"The same annex lists LBHI's executive officers in November 2007: Richard S. Fuld, Jr. (chairman and chief executive officer), Scott Freidheim and Ian Lowitt (co-chief administrative officers), Joseph M. Gregory (president and chief operating officer), Christopher O'Meara (chief financial officer and controller) and Thomas A. Russo (chief legal officer).","source_ids":["src-005"],"entity_ids":["lbhi","fuld","freidheim","lowitt","gregory","omeara","russo"],"qualification":"","response":"","outcome":""},"reading":"Fact: The same annex lists LBHI's executive officers in November 2007: Richard S. Fuld, Jr. (chairman and chief executive officer), Scott Freidheim and Ian Lowitt (co-chief administrative officers), Joseph M. Gregory (president and chief operating officer), Christopher O'Meara (chief financial officer and controller) and Thomas A. Russo (chief legal officer)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-lbi-board-2007","record":{"id":"c-lead-lbi-board-2007","kind":"fact","text":"The annex lists the board of directors of Lehman Brothers Inc. in November 2007 as Thomas Cruikshank, Howard L. Clark, Jr. (vice chairman), Frederick Frank (vice chairman) and Richard S. Fuld, Jr. (chairman and chief executive officer).","source_ids":["src-005"],"entity_ids":["lbi","cruikshank","clark","frank","fuld"],"qualification":"","response":"","outcome":""},"reading":"Fact: The annex lists the board of directors of Lehman Brothers Inc. in November 2007 as Thomas Cruikshank, Howard L. Clark, Jr. (vice chairman), Frederick Frank (vice chairman) and Richard S. Fuld, Jr. (chairman and chief executive officer)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-fuld-career","record":{"id":"c-lead-fuld-career","kind":"fact","text":"According to the Federal Reserve Bank of New York's March 28, 2005 announcement of his election as one of its three Class B directors for a three-year term, Richard S. Fuld, Jr. had been chairman of LBHI's board since 1994 and its chief executive officer since 1993, and chaired Lehman's Executive Committee; he had been president and chief operating officer in 1993–1994, president and co-chief executive of the Lehman Brothers Division of Shearson Lehman Brothers Inc. from 1990 to 1993 and a vice chairman of Shearson Lehman Brothers from 1984 to 1990. He had been a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990, and joined Lehman Brothers in 1969.","source_ids":["src-010"],"entity_ids":["fuld","lbhi","lbi","shearson-lehman-inc","ny-fed"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the Federal Reserve Bank of New York's March 28, 2005 announcement of his election as one of its three Class B directors for a three-year term, Richard S. Fuld, Jr. had been chairman of LBHI's board since 1994 and its chief executive officer since 1993, and chaired Lehman's Executive Committee; he had been president and chief operating officer in 1993–1994, president and co-chief executive of the Lehman Brothers Division of Shearson Lehman Brothers Inc. from 1990 to 1993 and a vice chairman of Shearson Lehman Brothers from 1984 to 1990. He had been a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990, and joined Lehman Brothers in 1969."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-directors-2002","record":{"id":"c-lead-directors-2002","kind":"fact","text":"LBHI's 2002 proxy statement gives the directors' board service: Roger S. Berlind since 1985 (chairman of the Audit Committee and also a director of Lehman Brothers Inc.), John D. Macomber since 1994 (chairman of the Compensation and Benefits Committee), Henry Kaufman since 1995 (chairman of the Finance Committee), and Michael L. Ainslie, John F. Akers and Thomas H. Cruikshank since 1996. It describes Akers as chairman and chief executive of IBM from 1985 until May 1, 1993, Cruikshank as chairman and chief executive of Halliburton from 1989 to 1995, Ainslie as chief executive of Sotheby's from 1984 to 1994 and Macomber as principal of JDM Investment Group since 1992.","source_ids":["src-106"],"entity_ids":["lbhi","berlind","lbi","macomber","kaufman","ainslie","akers","cruikshank","ibm","halliburton","sothebys","jdm","hk-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's 2002 proxy statement gives the directors' board service: Roger S. Berlind since 1985 (chairman of the Audit Committee and also a director of Lehman Brothers Inc.), John D. Macomber since 1994 (chairman of the Compensation and Benefits Committee), Henry Kaufman since 1995 (chairman of the Finance Committee), and Michael L. Ainslie, John F. Akers and Thomas H. Cruikshank since 1996. It describes Akers as chairman and chief executive of IBM from 1985 until May 1, 1993, Cruikshank as chairman and chief executive of Halliburton from 1989 to 1995, Ainslie as chief executive of Sotheby's from 1984 to 1994 and Macomber as principal of JDM Investment Group since 1992."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-kaufman-consulting","record":{"id":"c-lead-kaufman-consulting","kind":"fact","text":"The 2002 proxy statement discloses that throughout fiscal 2001 LBHI had a consulting agreement with Henry Kaufman & Company, Inc., of which director Henry Kaufman is a principal, for advice on global initiatives and economic forecasts at a fee of $12,500 a month, expiring in April 2002 subject to renewal.","source_ids":["src-106"],"entity_ids":["lbhi","hk-co","kaufman"],"qualification":"","response":"","outcome":""},"reading":"Fact: The 2002 proxy statement discloses that throughout fiscal 2001 LBHI had a consulting agreement with Henry Kaufman & Company, Inc., of which director Henry Kaufman is a principal, for advice on global initiatives and economic forecasts at a fee of $12,500 a month, expiring in April 2002 subject to renewal."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-cfo-2007","record":{"id":"c-lead-cfo-2007","kind":"fact","text":"A September 20, 2007 news report states that Lehman named Erin Callan chief financial officer, replacing Christopher O'Meara, CFO since December 2004 and with the firm since 1994, who was to become global head of risk management; the changes took effect on December 1, 2007, with Callan, at Lehman since 1995, joining the executive committee.","source_ids":["src-093"],"entity_ids":["lbhi","callan","omeara"],"qualification":"","response":"","outcome":""},"reading":"Fact: A September 20, 2007 news report states that Lehman named Erin Callan chief financial officer, replacing Christopher O'Meara, CFO since December 2004 and with the firm since 1994, who was to become global head of risk management; the changes took effect on December 1, 2007, with Callan, at Lehman since 1995, joining the executive committee."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-callan-career","record":{"id":"c-lead-callan-career","kind":"fact","text":"Biographical profiles describe Erin M. Callan as an associate at Simpson Thacher & Bartlett from 1990 to 1995 before joining Lehman in 1995, a managing director from 2000, head of its Global Finance Solutions group from 2003 to 2006, and executive vice president and chief financial officer of LBHI in 2007–2008, the first woman to join the bank's executive committee.","source_ids":["src-032","src-074"],"entity_ids":["callan","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Biographical profiles describe Erin M. Callan as an associate at Simpson Thacher & Bartlett from 1990 to 1995 before joining Lehman in 1995, a managing director from 2000, head of its Global Finance Solutions group from 2003 to 2006, and executive vice president and chief financial officer of LBHI in 2007–2008, the first woman to join the bank's executive committee."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-june-2008","record":{"id":"c-lead-june-2008","kind":"fact","text":"On June 12, 2008 LBHI announced that Herbert H. McDade III had been appointed president and chief operating officer, succeeding Joseph Gregory, and that Ian T. Lowitt had been appointed chief financial officer, principal accounting officer and principal financial officer, succeeding Erin M. Callan. A markets reference describes the change as following shortly after Lehman announced an unexpectedly large second-quarter loss of nearly $3 billion and states that Gregory and Callan stayed at the bank in other jobs.","source_ids":["src-017","src-023"],"entity_ids":["lbhi","mcdade","gregory","lowitt","callan"],"qualification":"","response":"","outcome":""},"reading":"Fact: On June 12, 2008 LBHI announced that Herbert H. McDade III had been appointed president and chief operating officer, succeeding Joseph Gregory, and that Ian T. Lowitt had been appointed chief financial officer, principal accounting officer and principal financial officer, succeeding Erin M. Callan. A markets reference describes the change as following shortly after Lehman announced an unexpectedly large second-quarter loss of nearly $3 billion and states that Gregory and Callan stayed at the bank in other jobs."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-signatories-2008","record":{"id":"c-lead-signatories-2008","kind":"fact","text":"Erin M. Callan signed LBHI's Form 8-K of June 9, 2008 as chief financial officer and controller, and Ian T. Lowitt signed its Form 8-K of June 16, 2008, on the results of the quarter ended May 31, 2008, in the same capacity; LBHI's 8-K of June 17, 2008 was signed by James J. Killerlane III as vice president and assistant secretary.","source_ids":["src-003","src-004","src-017"],"entity_ids":["callan","lowitt","killerlane","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Erin M. Callan signed LBHI's Form 8-K of June 9, 2008 as chief financial officer and controller, and Ian T. Lowitt signed its Form 8-K of June 16, 2008, on the results of the quarter ended May 31, 2008, in the same capacity; LBHI's 8-K of June 17, 2008 was signed by James J. Killerlane III as vice president and assistant secretary."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-partnerships","record":{"id":"c-lead-partnerships","kind":"fact","text":"LBHI's June 2008 report on the appointments states that Herbert H. McDade III, like Ian T. Lowitt, was a limited partner in various investment partnerships of which LBHI, directly or through a subsidiary, was the general partner; McDade's distributions of profits from them in fiscal 2007 were $85,420.","source_ids":["src-017"],"entity_ids":["mcdade","lowitt","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's June 2008 report on the appointments states that Herbert H. McDade III, like Ian T. Lowitt, was a limited partner in various investment partnerships of which LBHI, directly or through a subsidiary, was the general partner; McDade's distributions of profits from them in fiscal 2007 were $85,420."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-gregory-career","record":{"id":"c-lead-gregory-career","kind":"fact","text":"According to a markets reference, Joseph M. Gregory joined Lehman in 1974 as a commercial paper trader, held management positions in fixed income from 1980 to 1991 including head of the mortgage business, was co-head of the Fixed Income division from 1991 to 1996, head of Global Equities from 1996 to April 2000, chief administrative officer from April 2000 to May 2002, co-chief operating officer from May 2002 to May 2004 and president and chief operating officer of LBHI from 2004 until June 2008, and was a member of the executive committee.","source_ids":["src-023"],"entity_ids":["gregory","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to a markets reference, Joseph M. Gregory joined Lehman in 1974 as a commercial paper trader, held management positions in fixed income from 1980 to 1991 including head of the mortgage business, was co-head of the Fixed Income division from 1991 to 1996, head of Global Equities from 1996 to April 2000, chief administrative officer from April 2000 to May 2002, co-chief operating officer from May 2002 to May 2004 and president and chief operating officer of LBHI from 2004 until June 2008, and was a member of the executive committee."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-mcdade-career","record":{"id":"c-lead-mcdade-career","kind":"fact","text":"A 2004 magazine profile describes Herbert \"Bart\" McDade III as a managing director who joined Lehman in 1983 in corporate bond trading, became global head of debt capital markets in 1998 and co-head of the fixed income division in 2000, and was global head of fixed income of Lehman Brothers Holdings Inc. from 2002, a member of the Executive Committee and chairman of the Bond Market Association.","source_ids":["src-080"],"entity_ids":["mcdade","lbhi","bond-market-association"],"qualification":"","response":"","outcome":""},"reading":"Fact: A 2004 magazine profile describes Herbert \"Bart\" McDade III as a managing director who joined Lehman in 1983 in corporate bond trading, became global head of debt capital markets in 1998 and co-head of the fixed income division in 2000, and was global head of fixed income of Lehman Brothers Holdings Inc. from 2002, a member of the Executive Committee and chairman of the Bond Market Association."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-freidheim-career","record":{"id":"c-lead-freidheim-career","kind":"fact","text":"According to an online encyclopedia article, Scott Freidheim joined Lehman Brothers' investment banking division in 1991, became vice president in the office of chairman Richard S. Fuld Jr. in 1996, and was appointed co-chief administrative officer in October 2006.","source_ids":["src-110"],"entity_ids":["freidheim","lbhi","fuld"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to an online encyclopedia article, Scott Freidheim joined Lehman Brothers' investment banking division in 1991, became vice president in the office of chairman Richard S. Fuld Jr. in 1996, and was appointed co-chief administrative officer in October 2006."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-russo-career","record":{"id":"c-lead-russo-career","kind":"fact","text":"A nonprofit organisation's trustee profile states that Thomas A. Russo was chief legal officer of Lehman Brothers Holdings from January 1993 to December 2008 and later executive vice president and general counsel of American International Group, Inc. from February 2010 to November 2016; before Lehman he was a senior partner of Cadwalader, Wickersham & Taft.","source_ids":["src-112"],"entity_ids":["russo","lbhi","aig"],"qualification":"","response":"","outcome":""},"reading":"Fact: A nonprofit organisation's trustee profile states that Thomas A. Russo was chief legal officer of Lehman Brothers Holdings from January 1993 to December 2008 and later executive vice president and general counsel of American International Group, Inc. from February 2010 to November 2016; before Lehman he was a senior partner of Cadwalader, Wickersham & Taft."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-clark-career","record":{"id":"c-lead-clark-career","kind":"fact","text":"According to an online encyclopedia article, Howard L. Clark Jr. joined American Express in 1981 and became its chief financial officer in 1985, was chairman and chief executive of Shearson Lehman Brothers, Inc. from 1990 to 1993 and vice chairman of Lehman Brothers from 1993 to 2008, and then vice chairman of Barclays Capital; he died in April 2020.","source_ids":["src-115"],"entity_ids":["clark","amex","shearson-lehman-inc","lbhi","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to an online encyclopedia article, Howard L. Clark Jr. joined American Express in 1981 and became its chief financial officer in 1985, was chairman and chief executive of Shearson Lehman Brothers, Inc. from 1990 to 1993 and vice chairman of Lehman Brothers from 1993 to 2008, and then vice chairman of Barclays Capital; he died in April 2020."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-frank-career","record":{"id":"c-lead-frank-career","kind":"fact","text":"According to an online encyclopedia article, Frederick Frank joined Lehman Brothers as a partner in October 1969 and became a vice chair in 1995; after Barclays Capital acquired the business in September 2008 he became a vice chair of Barclays Capital, and in March 2009 vice chairman of Peter J. Solomon Company.","source_ids":["src-111"],"entity_ids":["frank","lbhi","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to an online encyclopedia article, Frederick Frank joined Lehman Brothers as a partner in October 1969 and became a vice chair in 1995; after Barclays Capital acquired the business in September 2008 he became a vice chair of Barclays Capital, and in March 2009 vice chairman of Peter J. Solomon Company."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-class-actions","record":{"id":"c-lead-class-actions","kind":"attributed","text":"Investor class actions over Lehman securities began with a complaint against Christopher O'Meara and others filed in the Northern District of Illinois on February 22, 2008, voluntarily dismissed on March 4, 2008, and a shareholders' suit against LBHI and others filed in the Southern District of New York on June 18, 2008 (08-CV-05523); a further complaint against Richard S. Fuld Jr. and others was filed on September 24, 2008. The cases were consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation, with claims against former officers and directors, underwriters and, from 2010, Ernst & Young.","source_ids":["src-076","src-127"],"entity_ids":["lbhi","omeara","fuld","ey","gregory","callan","lowitt","ainslie","akers","berlind","cruikshank","evans","gent","hernandez","kaufman","macomber"],"qualification":"These were investors' claims under the securities laws; the cases were resolved by settlements, not by findings of liability.","response":"The defendants moved to dismiss the third amended complaint in June 2010.","outcome":"In July 2011, ruling on motions to dismiss, the court sustained the investors' claims in large part. The court approved a $90 million settlement with former officers Richard S. Fuld, Jr., Christopher M. O'Meara, Joseph M. Gregory, Erin Callan and Ian Lowitt and former directors Michael L. Ainslie, John F. Akers, Roger S. Berlind, Thomas H. Cruikshank, Marsha Johnson Evans, Sir Christopher Gent, Roland A. Hernandez, Henry Kaufman and John D. Macomber on May 24, 2012; a $417 million settlement with 42 underwriters of Lehman stock was submitted for approval in December 2011 together with the $90 million settlement; a $120 million settlement with UBS Financial Services over Lehman structured notes was approved on December 13, 2013; and Ernst & Young settled for $99 million.","adverse_subject_ids":["fuld","omeara","gregory","callan","lowitt"]},"reading":"Attributed: Investor class actions over Lehman securities began with a complaint against Christopher O'Meara and others filed in the Northern District of Illinois on February 22, 2008, voluntarily dismissed on March 4, 2008, and a shareholders' suit against LBHI and others filed in the Southern District of New York on June 18, 2008 (08-CV-05523); a further complaint against Richard S. Fuld Jr. and others was filed on September 24, 2008. The cases were consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation, with claims against former officers and directors, underwriters and, from 2010, Ernst & Young."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lead-subpoenas","record":{"id":"c-lead-subpoenas","kind":"attributed","text":"An online encyclopedia article reports that in October 2008 Richard S. Fuld was among 12 Lehman Brothers executives who received grand jury subpoenas in three criminal investigations by the U.S. Attorney's offices for the Eastern and Southern Districts of New York and the District of New Jersey into alleged securities fraud associated with the firm's collapse, and that on October 6, 2008 he testified before the House Committee on Oversight and Government Reform about the causes and effects of the bankruptcy.","source_ids":["src-092","src-037","src-127"],"entity_ids":["fuld","lbhi"],"qualification":"A subpoena is a demand for evidence, not a charge; the article names no charges arising from these investigations.","response":"","outcome":"No criminal charge appears in the retained record. In April 2015 the New York Attorney General stated that no law enforcement authority other than his office had brought an enforcement action in connection with the collapse of Lehman, and a 2014 court declaration by investors' counsel quotes a September 2013 newspaper report that prosecutors and the FBI had lost interest in the case.","adverse_subject_ids":["fuld"]},"reading":"Attributed: An online encyclopedia article reports that in October 2008 Richard S. Fuld was among 12 Lehman Brothers executives who received grand jury subpoenas in three criminal investigations by the U.S. Attorney's offices for the Eastern and Southern Districts of New York and the District of New Jersey into alleged securities fraud associated with the firm's collapse, and that on October 6, 2008 he testified before the House Committee on Oversight and Government Reform about the causes and effects of the bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-sp-downgrade","record":{"id":"c-col-sp-downgrade","kind":"fact","text":"LBHI reported that on June 2, 2008 Standard & Poor's lowered its counterparty credit ratings on LBHI from \"A+/A-1\" to \"A/A-1\" in a global review of the securities industry, keeping a negative outlook, and that on June 3, 2008 LBHI bought back 1.3 million of its shares in the open market at an average price of $31.88 under its stock repurchase program.","source_ids":["src-003"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI reported that on June 2, 2008 Standard & Poor's lowered its counterparty credit ratings on LBHI from \"A+/A-1\" to \"A/A-1\" in a global review of the securities industry, keeping a negative outlook, and that on June 3, 2008 LBHI bought back 1.3 million of its shares in the open market at an average price of $31.88 under its stock repurchase program."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-q2-release","record":{"id":"c-col-q2-release","kind":"fact","text":"LBHI's press release attached to its June 9, 2008 Form 8-K, with amounts estimated as of May 31, 2008, stated that in the second fiscal quarter the firm grew the holding company liquidity pool to about $45 billion from $34 billion, decreased gross assets by about $130 billion and net assets by about $60 billion, reduced gross leverage to under 25.0x from 31.7x and net leverage to under 12.5x from 15.4x, completed its fiscal 2008 unsecured funding plan, and raised long-term capital through $4 billion of convertible preferred stock in April and about $5.5 billion of long-term debt. It estimated stockholders' equity at $26 billion, long-term capital at about $156 billion and book value at about $34 a share.","source_ids":["src-128"],"entity_ids":["lbhi"],"qualification":"The release described the figures as preliminary estimates; the examiner later calculated that without Repo 105 Lehman's second-quarter net leverage would have been 13.9 rather than the 12.1 it reported.","response":"","outcome":""},"reading":"Fact: LBHI's press release attached to its June 9, 2008 Form 8-K, with amounts estimated as of May 31, 2008, stated that in the second fiscal quarter the firm grew the holding company liquidity pool to about $45 billion from $34 billion, decreased gross assets by about $130 billion and net assets by about $60 billion, reduced gross leverage to under 25.0x from 31.7x and net leverage to under 12.5x from 15.4x, completed its fiscal 2008 unsecured funding plan, and raised long-term capital through $4 billion of convertible preferred stock in April and about $5.5 billion of long-term debt. It estimated stockholders' equity at $26 billion, long-term capital at about $156 billion and book value at about $34 a share."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-q3-release","record":{"id":"c-col-q3-release","kind":"fact","text":"On September 10, 2008 LBHI issued a press release on its expected third-quarter results, furnished on Form 8-K and signed by Ian T. Lowitt as chief financial officer, controller and executive vice president.","source_ids":["src-051"],"entity_ids":["lbhi","lowitt"],"qualification":"","response":"","outcome":""},"reading":"Fact: On September 10, 2008 LBHI issued a press release on its expected third-quarter results, furnished on Form 8-K and signed by Ian T. Lowitt as chief financial officer, controller and executive vice president."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-examiner-why","record":{"id":"c-col-examiner-why","kind":"fact","text":"The examiner's report states that Lehman failed because it could not retain the confidence of its lenders and counterparties and did not have enough liquidity to meet its current obligations, after business decisions had left it with heavy concentrations of illiquid assets of deteriorating value, such as residential and commercial real estate; confidence was further eroded when attempts to form strategic partnerships failed and when it reported losses of $2.8 billion in the second quarter and $3.9 billion in the third quarter of 2008 without any definitive survival plan.","source_ids":["src-038"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The examiner's report states that Lehman failed because it could not retain the confidence of its lenders and counterparties and did not have enough liquidity to meet its current obligations, after business decisions had left it with heavy concentrations of illiquid assets of deteriorating value, such as residential and commercial real estate; confidence was further eroded when attempts to form strategic partnerships failed and when it reported losses of $2.8 billion in the second quarter and $3.9 billion in the third quarter of 2008 without any definitive survival plan."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-petition","record":{"id":"c-col-petition","kind":"fact","text":"At a special meeting on September 14, 2008 LBHI's board resolved that the company file a petition under Chapter 11 and engage Weil, Gotshal & Manges LLP as its attorneys, as certified by Ian T. Lowitt, chief financial officer, controller and executive vice president, who also signed the voluntary petition as authorised individual. LBHI's case was commenced on September 15, 2008 in the U.S. Bankruptcy Court for the Southern District of New York, and affiliated debtors filed periodically thereafter; the cases are jointly administered as In re Lehman Brothers Holdings Inc. et al., Case No. 08-13555.","source_ids":["src-014","src-002","src-101"],"entity_ids":["lbhi","weil","lowitt"],"qualification":"","response":"","outcome":"The court confirmed the plan on December 6, 2011 and it became effective on March 6, 2012; LBHI's own case was still active in 2026, when it filed a monthly operating report for August 2026 on September 30, 2026.","adverse_subject_ids":["lbhi"]},"reading":"Fact: At a special meeting on September 14, 2008 LBHI's board resolved that the company file a petition under Chapter 11 and engage Weil, Gotshal & Manges LLP as its attorneys, as certified by Ian T. Lowitt, chief financial officer, controller and executive vice president, who also signed the voluntary petition as authorised individual. LBHI's case was commenced on September 15, 2008 in the U.S. Bankruptcy Court for the Southern District of New York, and affiliated debtors filed periodically thereafter; the cases are jointly administered as In re Lehman Brothers Holdings Inc. et al., Case No. 08-13555."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-barclays-sale","record":{"id":"c-col-barclays-sale","kind":"fact","text":"On September 16, 2008 LBHI, Lehman Brothers Inc. and LB 745 LLC agreed to sell to Barclays Capital Inc. for $1,540,000,000 the assets of Lehman's North American investment banking, fixed income and equities sales, trading and research operations and its private investment management business, together with the equity of Lehman Brothers Canada, Lehman Brothers Sudamerica and Lehman Brothers Uruguay, the 745 Seventh Avenue headquarters and two New Jersey data centers; the price comprised $250 million in cash plus assumed liabilities and $1.29 billion for the real estate. The Bankruptcy Court approved the sale under section 363 on September 20, 2008, it closed on September 22, 2008, and about 10,000 employees were expected to join Barclays; Lehman kept its other subsidiaries and its asset management business other than private investment management.","source_ids":["src-052"],"entity_ids":["lbhi","lbi","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: On September 16, 2008 LBHI, Lehman Brothers Inc. and LB 745 LLC agreed to sell to Barclays Capital Inc. for $1,540,000,000 the assets of Lehman's North American investment banking, fixed income and equities sales, trading and research operations and its private investment management business, together with the equity of Lehman Brothers Canada, Lehman Brothers Sudamerica and Lehman Brothers Uruguay, the 745 Seventh Avenue headquarters and two New Jersey data centers; the price comprised $250 million in cash plus assumed liabilities and $1.29 billion for the real estate. The Bankruptcy Court approved the sale under section 363 on September 20, 2008, it closed on September 22, 2008, and about 10,000 employees were expected to join Barclays; Lehman kept its other subsidiaries and its asset management business other than private investment management."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-dip","record":{"id":"c-col-dip","kind":"fact","text":"To fund its operations in Chapter 11, LBHI entered into a $450 million senior secured superpriority debtor-in-possession credit agreement dated September 17, 2008 with Barclays Bank PLC as administrative agent, collateral agent and lender, consisting of a $250 million term loan and a $200 million revolving facility, bearing interest at a base rate plus 5.00% (6.50% from the 60th day) or an adjusted eurodollar rate plus 6.00% (7.50% from the 60th day).","source_ids":["src-052"],"entity_ids":["lbhi","barclays-bank"],"qualification":"","response":"","outcome":""},"reading":"Fact: To fund its operations in Chapter 11, LBHI entered into a $450 million senior secured superpriority debtor-in-possession credit agreement dated September 17, 2008 with Barclays Bank PLC as administrative agent, collateral agent and lender, consisting of a $250 million term loan and a $200 million revolving facility, bearing interest at a base rate plus 5.00% (6.50% from the 60th day) or an adjusted eurodollar rate plus 6.00% (7.50% from the 60th day)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-dtcc","record":{"id":"c-col-dtcc","kind":"fact","text":"Under a letter agreement of September 22, 2008 among Barclays, The Depository Trust & Clearing Corporation (DTCC) for itself and its clearing subsidiaries, and the trustee of Lehman Brothers Inc., the trustee instructed the clearing subsidiaries to close out Lehman Brothers Inc.'s pending transactions, and $250 million of the price Barclays paid for the business was paid to DTCC as collateral against losses, with any remainder to be remitted to the trustee.","source_ids":["src-052"],"entity_ids":["dtcc","barclays-capital-inc","lbi","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Under a letter agreement of September 22, 2008 among Barclays, The Depository Trust & Clearing Corporation (DTCC) for itself and its clearing subsidiaries, and the trustee of Lehman Brothers Inc., the trustee instructed the clearing subsidiaries to close out Lehman Brothers Inc.'s pending transactions, and $250 million of the price Barclays paid for the business was paid to DTCC as collateral against losses, with any remainder to be remitted to the trustee."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-col-sipa-start","record":{"id":"c-col-sipa-start","kind":"fact","text":"On September 19, 2008 the Securities Investor Protection Corporation commenced a case under the Securities Investor Protection Act with respect to Lehman Brothers Inc. in the U.S. District Court for the Southern District of New York, which appointed James W. Giddens as trustee and referred the case to the Bankruptcy Court; on September 18, 2008 the U.S. antitrust agencies had granted early termination of the Hart-Scott-Rodino waiting period for the Barclays sale.","source_ids":["src-049","src-052"],"entity_ids":["sipc","lbi","giddens","lbhi"],"qualification":"","response":"","outcome":"The SIPA case was closed by the court's order of September 28, 2022; according to the trustee, former securities customers were satisfied at 100% of their net equity, secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%.","adverse_subject_ids":["lbi"]},"reading":"Fact: On September 19, 2008 the Securities Investor Protection Corporation commenced a case under the Securities Investor Protection Act with respect to Lehman Brothers Inc. in the U.S. District Court for the Southern District of New York, which appointed James W. Giddens as trustee and referred the case to the Bankruptcy Court; on September 18, 2008 the U.S. antitrust agencies had granted early termination of the Hart-Scott-Rodino waiting period for the Barclays sale."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-jpm-clearing","record":{"id":"c-jpm-clearing","kind":"attributed","text":"According to LBHI's May 2010 complaint, JPMorgan Chase Bank, N.A. provided clearing services to Lehman Brothers Inc. under a clearance agreement for the eight years before the bankruptcy: each trading day it acted as third-party intermediary for the vast majority of Lehman Brothers Inc.'s trades and triparty repurchase transactions, holding the securities and cash until both sides had delivered, and it received hundreds of millions of dollars in fees for that role.","source_ids":["src-125"],"entity_ids":["jpmorgan","lbi","lbhi"],"qualification":"This description of the relationship comes from LBHI's own pleading against JPMorgan.","response":"","outcome":""},"reading":"Attributed: According to LBHI's May 2010 complaint, JPMorgan Chase Bank, N.A. provided clearing services to Lehman Brothers Inc. under a clearance agreement for the eight years before the bankruptcy: each trading day it acted as third-party intermediary for the vast majority of Lehman Brothers Inc.'s trades and triparty repurchase transactions, holding the securities and cash until both sides had delivered, and it received hundreds of millions of dollars in fees for that role."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-jpm-suit","record":{"id":"c-jpm-suit","kind":"attributed","text":"In a complaint dated May 26, 2010, filed as an adversary proceeding in LBHI's Chapter 11 case with the Official Committee of Unsecured Creditors as proposed intervenor, LBHI alleged that JPMorgan Chase Bank, N.A., using its position as clearing bank, insisted in late August 2008 that LBHI guarantee the clearing obligations of its subsidiaries and sign a security agreement, and coerced LBHI, under the threat that Lehman's ability to clear trades would be cut off, into signing further one-sided agreements in the early hours of September 10, 2008, without consideration and while LBHI was insolvent; and that through repeated collateral demands JPMorgan took $8.6 billion of cash collateral in the last four business days before the filing, including more than $5 billion on the final business day, although it was already overcollateralised.","source_ids":["src-125","src-077"],"entity_ids":["lbhi","jpmorgan","ucc","lbi"],"qualification":"These are LBHI's allegations in its complaint, not findings of the court.","response":"JPMorgan Chase Bank, N.A. moved to dismiss the complaint.","outcome":"On April 19, 2012 the Bankruptcy Court signed a memorandum decision granting in part and denying in part JPMorgan's motion to dismiss (adversary proceeding 10-03266). The retained record does not show the later course or outcome of the case.","adverse_subject_ids":["jpmorgan"]},"reading":"Attributed: In a complaint dated May 26, 2010, filed as an adversary proceeding in LBHI's Chapter 11 case with the Official Committee of Unsecured Creditors as proposed intervenor, LBHI alleged that JPMorgan Chase Bank, N.A., using its position as clearing bank, insisted in late August 2008 that LBHI guarantee the clearing obligations of its subsidiaries and sign a security agreement, and coerced LBHI, under the threat that Lehman's ability to clear trades would be cut off, into signing further one-sided agreements in the early hours of September 10, 2008, without consideration and while LBHI was insolvent; and that through repeated collateral demands JPMorgan took $8.6 billion of cash collateral in the last four business days before the filing, including more than $5 billion on the final business day, although it was already overcollateralised."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-jpm-relief","record":{"id":"c-jpm-relief","kind":"attributed","text":"LBHI asked the court to declare the August guaranty and security agreement and the September agreements invalid, to order JPMorgan to return all LBHI assets it held before the filing or pay their value as of September 12, 2008, to award direct damages of $5 billion and other damages, to subordinate or disallow JPMorgan's claims against the estate, and to find that JPMorgan wilfully violated the automatic stay.","source_ids":["src-125"],"entity_ids":["lbhi","jpmorgan"],"qualification":"The relief sought is LBHI's demand; the complaint itself records no outcome.","response":"","outcome":""},"reading":"Attributed: LBHI asked the court to declare the August guaranty and security agreement and the September agreements invalid, to order JPMorgan to return all LBHI assets it held before the filing or pay their value as of September 12, 2008, to award direct damages of $5 billion and other damages, to subordinate or disallow JPMorgan's claims against the estate, and to find that JPMorgan wilfully violated the automatic stay."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-jpm-examiner","record":{"id":"c-jpm-examiner","kind":"attributed","text":"The examiner found colorable claims against Lehman's secured lenders JPMorgan Chase and Citibank in connection with modifications of guaranty agreements and demands for collateral in Lehman's final days, and stated that the lenders' collateral demands had a direct impact on Lehman's liquidity pool.","source_ids":["src-038","src-077"],"entity_ids":["jpmorgan","citibank","lbhi"],"qualification":"The examiner applied his own colorable-claim standard (sufficient credible evidence for a finding by a trier of fact) and stated that he was not the ultimate decision-maker.","response":"JPMorgan Chase Bank, N.A. moved to dismiss LBHI's May 2010 complaint, which rests on related allegations; the retained record contains no response from Citibank.","outcome":"LBHI sued JPMorgan in May 2010; the retained record contains no suit against Citibank on these grounds.","adverse_subject_ids":["jpmorgan","citibank"]},"reading":"Attributed: The examiner found colorable claims against Lehman's secured lenders JPMorgan Chase and Citibank in connection with modifications of guaranty agreements and demands for collateral in Lehman's final days, and stated that the lenders' collateral demands had a direct impact on Lehman's liquidity pool."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-lbsf-petition","record":{"id":"c-ch11-lbsf-petition","kind":"fact","text":"Lehman Brothers Special Financing Inc. (LBSF), a Delaware corporation (employer identification number 11-2751029) at 745 Seventh Avenue, New York, filed its voluntary Chapter 11 petition on October 3, 2008, after a special board meeting that day; the petition and resolutions were signed by Bryan Marsal as chief restructuring officer, with Weil, Gotshal & Manges LLP as attorneys. Its schedule of affiliated debtors describes LBHI as LBSF's indirect parent.","source_ids":["src-028","src-040"],"entity_ids":["lbsf","marsal","weil","lbhi"],"qualification":"","response":"","outcome":"LBSF's case was closed by final decree on July 1, 2021.","adverse_subject_ids":["lbsf"]},"reading":"Fact: Lehman Brothers Special Financing Inc. (LBSF), a Delaware corporation (employer identification number 11-2751029) at 745 Seventh Avenue, New York, filed its voluntary Chapter 11 petition on October 3, 2008, after a special board meeting that day; the petition and resolutions were signed by Bryan Marsal as chief restructuring officer, with Weil, Gotshal & Manges LLP as attorneys. Its schedule of affiliated debtors describes LBHI as LBSF's indirect parent."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-lcpi-petition","record":{"id":"c-ch11-lcpi-petition","kind":"fact","text":"Lehman Commercial Paper Inc. (LCPI), a Delaware corporation (employer identification number 13-2501865) at 745 Seventh Avenue, New York, filed its Chapter 11 petition on October 5, 2008 under a board resolution adopted at a special meeting that day; David Coles signed the petition and certified the resolution as its chief financial officer. Its schedule of affiliated debtors describes LBHI as LCPI's indirect parent.","source_ids":["src-030","src-040"],"entity_ids":["lcpi","coles","lbhi"],"qualification":"","response":"","outcome":"LCPI's case was closed by final decree on May 4, 2020.","adverse_subject_ids":["lcpi"]},"reading":"Fact: Lehman Commercial Paper Inc. (LCPI), a Delaware corporation (employer identification number 13-2501865) at 745 Seventh Avenue, New York, filed its Chapter 11 petition on October 5, 2008 under a board resolution adopted at a special meeting that day; David Coles signed the petition and certified the resolution as its chief financial officer. Its schedule of affiliated debtors describes LBHI as LCPI's indirect parent."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-subsidiaries-2010","record":{"id":"c-ch11-subsidiaries-2010","kind":"fact","text":"A 2010 settlement agreement filed by LBHI with the SEC describes Lehman Commercial Paper Inc. and Lehman Brothers Special Financing Inc. as wholly owned subsidiaries of LBHI.","source_ids":["src-096"],"entity_ids":["lbhi","lcpi","lbsf"],"qualification":"","response":"","outcome":""},"reading":"Fact: A 2010 settlement agreement filed by LBHI with the SEC describes Lehman Commercial Paper Inc. and Lehman Brothers Special Financing Inc. as wholly owned subsidiaries of LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-state-of-estate-2010","record":{"id":"c-ch11-state-of-estate-2010","kind":"fact","text":"According to a September 2010 law-firm summary, Bryan Marsal, co-chief executive of Alvarez & Marsal and LBHI's chief restructuring officer, presented A&M's State of the Estate report on September 22, 2010: about $1.2 trillion of general unsecured claims had initially been filed against the debtors, adjusted outstanding claims stood at $464 billion, allowed general unsecured claims were estimated at $365 billion and assets available for distribution at $57.5 billion, and the debtors were targeting plan confirmation in the first quarter of 2011.","source_ids":["src-067"],"entity_ids":["marsal","am","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to a September 2010 law-firm summary, Bryan Marsal, co-chief executive of Alvarez & Marsal and LBHI's chief restructuring officer, presented A&M's State of the Estate report on September 22, 2010: about $1.2 trillion of general unsecured claims had initially been filed against the debtors, adjusted outstanding claims stood at $464 billion, allowed general unsecured claims were estimated at $365 billion and assets available for distribution at $57.5 billion, and the debtors were targeting plan confirmation in the first quarter of 2011."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-confirmation","record":{"id":"c-ch11-confirmation","kind":"fact","text":"On December 6, 2011 Bankruptcy Judge James M. Peck entered the order confirming the Modified Third Amended Joint Chapter 11 Plan of LBHI and its affiliated debtors. The plan consists of 23 separate plans, one for each debtor, and does not substantively consolidate the debtors; it has 161 classes of claims and interests, 17 of them against LBHI. It was accepted by 71,553 creditors asserting about $400 billion of claims, 95% in number and 98.68% in amount of those voting.","source_ids":["src-002","src-102","src-021"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: On December 6, 2011 Bankruptcy Judge James M. Peck entered the order confirming the Modified Third Amended Joint Chapter 11 Plan of LBHI and its affiliated debtors. The plan consists of 23 separate plans, one for each debtor, and does not substantively consolidate the debtors; it has 161 classes of claims and interests, 17 of them against LBHI. It was accepted by 71,553 creditors asserting about $400 billion of claims, 95% in number and 98.68% in amount of those voting."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-debtors","record":{"id":"c-ch11-debtors","kind":"fact","text":"The confirmation order lists 23 debtors: LBHI and LB 745 LLC, PAMI Statler Arms LLC, Lehman Brothers Commodity Services Inc., Lehman Brothers Special Financing Inc., Lehman Brothers OTC Derivatives Inc., Lehman Brothers Derivative Products Inc., Lehman Commercial Paper Inc., Lehman Brothers Commercial Corporation, Lehman Brothers Financial Products, Inc., Lehman Scottish Finance L.P., three CES Aviation companies, East Dover Limited, Luxembourg Residential Properties Loan Finance S.a.r.l., BNC Mortgage LLC, Structured Asset Securities Corporation and five real-estate holding companies (LB Rose Ranch LLC, LB 2080 Kalakaua Owners LLC, Merit LLC, LB Somerset LLC and LB Preferred Somerset LLC).","source_ids":["src-021","src-040","src-029"],"entity_ids":["lbhi","lbcs","lbsf","lbotc","lcpi","lbcc","bnc","sasco"],"qualification":"","response":"","outcome":"By June 30, 2025 every case except LBHI's had been closed by final decree, among them those of Lehman Brothers Commodity Services Inc. and Lehman Brothers Commercial Corporation on February 11, 2019 and Lehman Brothers OTC Derivatives Inc. on May 4, 2020.","adverse_subject_ids":["lbcs","lbotc","lbcc"]},"reading":"Fact: The confirmation order lists 23 debtors: LBHI and LB 745 LLC, PAMI Statler Arms LLC, Lehman Brothers Commodity Services Inc., Lehman Brothers Special Financing Inc., Lehman Brothers OTC Derivatives Inc., Lehman Brothers Derivative Products Inc., Lehman Commercial Paper Inc., Lehman Brothers Commercial Corporation, Lehman Brothers Financial Products, Inc., Lehman Scottish Finance L.P., three CES Aviation companies, East Dover Limited, Luxembourg Residential Properties Loan Finance S.a.r.l., BNC Mortgage LLC, Structured Asset Securities Corporation and five real-estate holding companies (LB Rose Ranch LLC, LB 2080 Kalakaua Owners LLC, Merit LLC, LB Somerset LLC and LB Preferred Somerset LLC)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-global-settlement","record":{"id":"c-ch11-global-settlement","kind":"fact","text":"The confirmation order describes the plan as an integrated settlement of the plan issues, including whether the debtors should be substantively consolidated. Its terms include distributions to LBHI on only 80% of its claims against the subsidiary debtors relating to intercompany funding, reallocation of the first $100 million distributed to LBHI on its claims against LBSF and LCPI to those subsidiaries' general unsecured creditors, and allowance of the intercompany claim of Lehman Brothers Treasury Co. B.V. against LBHI at $34.548 billion.","source_ids":["src-021","src-102"],"entity_ids":["lbhi","lbsf","lcpi","lbt"],"qualification":"","response":"","outcome":""},"reading":"Fact: The confirmation order describes the plan as an integrated settlement of the plan issues, including whether the debtors should be substantively consolidated. Its terms include distributions to LBHI on only 80% of its claims against the subsidiary debtors relating to intercompany funding, reallocation of the first $100 million distributed to LBHI on its claims against LBSF and LCPI to those subsidiaries' general unsecured creditors, and allowance of the intercompany claim of Lehman Brothers Treasury Co. B.V. against LBHI at $34.548 billion."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-bilateral","record":{"id":"c-ch11-bilateral","kind":"fact","text":"According to the confirmation order, insolvency or liquidation proceedings were opened for 80 of the debtors' foreign affiliates in 16 jurisdictions following the commencement of the Chapter 11 case on September 15, 2008. The debtors made settlement agreements with Lehman Brothers Bankhaus AG, Lehman Brothers Treasury Co. B.V., Lehman Brothers Securities N.V., Lehman Brothers International (Europe) and the U.K., Luxembourg, Hong Kong, Singapore and Japanese Lehman entities, and with Deutsche Bundesbank, the German banks' association and deposit-protection scheme, and Deutsche Bank. Many foreign affiliates had asserted guarantee claims against LBHI, whose enforceability LBHI challenged; the settlements allowed their claims at amounts substantially below those asserted and reduced claims against the debtors by more than $295 billion.","source_ids":["src-021"],"entity_ids":["lbhi","bankhaus","lbt","lbsn","lbie","bundesbank","deutsche-bank"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the confirmation order, insolvency or liquidation proceedings were opened for 80 of the debtors' foreign affiliates in 16 jurisdictions following the commencement of the Chapter 11 case on September 15, 2008. The debtors made settlement agreements with Lehman Brothers Bankhaus AG, Lehman Brothers Treasury Co. B.V., Lehman Brothers Securities N.V., Lehman Brothers International (Europe) and the U.K., Luxembourg, Hong Kong, Singapore and Japanese Lehman entities, and with Deutsche Bundesbank, the German banks' association and deposit-protection scheme, and Deutsche Bank. Many foreign affiliates had asserted guarantee claims against LBHI, whose enforceability LBHI challenged; the settlements allowed their claims at amounts substantially below those asserted and reduced claims against the debtors by more than $295 billion."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-plan-supporters","record":{"id":"c-ch11-plan-supporters","kind":"fact","text":"The plan proponents named in the confirmation order include an ad hoc group of creditors, among them the California Public Employees' Retirement System, Paulson & Co. Inc. and Canyon Capital Advisors LLC, and the \"Non-Con Plan Proponents\", among them Goldman Sachs Bank USA, Goldman Sachs International, Morgan Stanley & Co. International plc, Deutsche Bank AG, Credit Suisse International, The Royal Bank of Scotland plc, State Street Bank and Trust Company and Credit Agricole CIB.","source_ids":["src-021"],"entity_ids":["lbhi","deutsche-bank"],"qualification":"","response":"","outcome":""},"reading":"Fact: The plan proponents named in the confirmation order include an ad hoc group of creditors, among them the California Public Employees' Retirement System, Paulson & Co. Inc. and Canyon Capital Advisors LLC, and the \"Non-Con Plan Proponents\", among them Goldman Sachs Bank USA, Goldman Sachs International, Morgan Stanley & Co. International plc, Deutsche Bank AG, Credit Suisse International, The Royal Bank of Scotland plc, State Street Bank and Trust Company and Credit Agricole CIB."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-racers","record":{"id":"c-ch11-racers","kind":"fact","text":"LBHI's December 2011 report on the confirmed plan states that under the settlement the Racers 2007-A Trust would have allowed claims of $1,947,735,000 against LBSF and $5 billion against LCPI and an allowed guarantee claim of $1,947,735,000 against LBHI, with all other claims of the Racers trusts disallowed, and that LBHI's unsecured claims against LCPI based on the Fenway transactions would be allowed at $230 million.","source_ids":["src-102"],"entity_ids":["racers","lbsf","lcpi","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's December 2011 report on the confirmed plan states that under the settlement the Racers 2007-A Trust would have allowed claims of $1,947,735,000 against LBSF and $5 billion against LCPI and an allowed guarantee claim of $1,947,735,000 against LBHI, with all other claims of the Racers trusts disallowed, and that LBHI's unsecured claims against LCPI based on the Fenway transactions would be allowed at $230 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-lbre-claim","record":{"id":"c-ch11-lbre-claim","kind":"fact","text":"Under the confirmation order's schedule of claims of debtor-controlled entities, LB Re Financing No. 2 Limited received an allowed claim against LBHI of $6,761,074,231 in LBHI Class 4A, superseding its filed claim, and under the Debtor Allocation Agreement LBSF has an allowed administrative expense claim of $300 million against LBHI.","source_ids":["src-021"],"entity_ids":["lb-re-fin-2","lbhi","lbsf"],"qualification":"","response":"","outcome":""},"reading":"Fact: Under the confirmation order's schedule of claims of debtor-controlled entities, LB Re Financing No. 2 Limited received an allowed claim against LBHI of $6,761,074,231 in LBHI Class 4A, superseding its filed claim, and under the Debtor Allocation Agreement LBSF has an allowed administrative expense claim of $300 million against LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-deutsche-settlement","record":{"id":"c-ch11-deutsche-settlement","kind":"fact","text":"On November 23, 2011 LBHI and Lehman Commercial Paper Inc. entered into a settlement agreement with Deutsche Bank AG and the investment firms Monarch Alternative Capital LP, Stone Lion Portfolio L.P., Permal Stone Lion Fund Ltd., Centerbridge Credit Advisors LLC and Anchorage Capital Group, L.L.C., holders of participations in claims Nos. 59006 and 58233; the settlement with Deutsche Bank takes into account the relative strengths of the arguments over the classification of certain claims and the interpretation of the agreements under which they were settled and allowed.","source_ids":["src-102","src-021"],"entity_ids":["lbhi","lcpi","deutsche-bank"],"qualification":"","response":"","outcome":""},"reading":"Fact: On November 23, 2011 LBHI and Lehman Commercial Paper Inc. entered into a settlement agreement with Deutsche Bank AG and the investment firms Monarch Alternative Capital LP, Stone Lion Portfolio L.P., Permal Stone Lion Fund Ltd., Centerbridge Credit Advisors LLC and Anchorage Capital Group, L.L.C., holders of participations in claims Nos. 59006 and 58233; the settlement with Deutsche Bank takes into account the relative strengths of the arguments over the classification of certain claims and the interpretation of the agreements under which they were settled and allowed."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-lbsf-lcpi-boards","record":{"id":"c-ch11-lbsf-lcpi-boards","kind":"fact","text":"The confirmation order provides that after the effective date the boards of LBSF and LCPI each consist of three directors: two serving LBHI directors selected by LBHI's board (one of them acceptable to the creditors who proposed the subsidiaries' plans) and a third selected by those two and independent of LBHI; every other subsidiary debtor has a single director who is a member of LBHI's board.","source_ids":["src-021"],"entity_ids":["lbsf","lcpi","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The confirmation order provides that after the effective date the boards of LBSF and LCPI each consist of three directors: two serving LBHI directors selected by LBHI's board (one of them acceptable to the creditors who proposed the subsidiaries' plans) and a third selected by those two and independent of LBHI; every other subsidiary debtor has a single director who is a member of LBHI's board."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-securities-carveout","record":{"id":"c-ch11-securities-carveout","kind":"fact","text":"The confirmation order does not preclude the court-appointed lead plaintiffs in In re Lehman Brothers Equity/Debt Securities Litigation (08-05523) and In re Lehman Brothers Mortgage Backed Securities Litigation (08-6762) from seeking the court's leave to pursue their claims against the debtors solely to collect from available insurance proceeds, with the debtors' rights to object preserved, and it preserves all rights of the debtors, the SIPA trustee of Lehman Brothers Inc., Barclays Bank PLC and Barclays Capital Inc. in disputes over the Barclays sale order.","source_ids":["src-021"],"entity_ids":["lbhi","lbi","barclays-bank","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: The confirmation order does not preclude the court-appointed lead plaintiffs in In re Lehman Brothers Equity/Debt Securities Litigation (08-05523) and In re Lehman Brothers Mortgage Backed Securities Litigation (08-6762) from seeking the court's leave to pursue their claims against the debtors solely to collect from available insurance proceeds, with the debtors' rights to object preserved, and it preserves all rights of the debtors, the SIPA trustee of Lehman Brothers Inc., Barclays Bank PLC and Barclays Capital Inc. in disputes over the Barclays sale order."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-effective","record":{"id":"c-ch11-effective","kind":"fact","text":"The plan became effective on March 6, 2012. On that date all LBHI common and preferred stock was cancelled and one new share, representing all of LBHI's capital stock, was issued to the Lehman Brothers Holdings Inc. Plan Trust to hold for the benefit of the former stockholders; former stockholders received only non-transferable beneficial interests in the trust, and since all creditors must be paid in full before any distribution to the trust, LBHI does not expect holders of those interests to receive any distributions. On the same day LBHI filed Form 15 to terminate the registration of its common stock and other equity securities.","source_ids":["src-002"],"entity_ids":["lbhi","plan-trust"],"qualification":"","response":"","outcome":""},"reading":"Fact: The plan became effective on March 6, 2012. On that date all LBHI common and preferred stock was cancelled and one new share, representing all of LBHI's capital stock, was issued to the Lehman Brothers Holdings Inc. Plan Trust to hold for the benefit of the former stockholders; former stockholders received only non-transferable beneficial interests in the trust, and since all creditors must be paid in full before any distribution to the trust, LBHI does not expect holders of those interests to receive any distributions. On the same day LBHI filed Form 15 to terminate the registration of its common stock and other equity securities."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-default-notice","record":{"id":"c-rec-default-notice","kind":"fact","text":"The indenture trustee's notices to holders of LBHI's senior securities issued under the indenture of September 1, 1987 begin with a notice of an event of default dated October 2008 and continue with notices of each plan distribution, the latest for the thirty-third distribution on October 1, 2026.","source_ids":["src-034"],"entity_ids":["lbhi","wilmington-trust-co"],"qualification":"","response":"","outcome":""},"reading":"Fact: The indenture trustee's notices to holders of LBHI's senior securities issued under the indenture of September 1, 1987 begin with a notice of an event of default dated October 2008 and continue with notices of each plan distribution, the latest for the thirty-third distribution on October 1, 2026."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-noteholder-claim","record":{"id":"c-rec-noteholder-claim","kind":"fact","text":"According to the indenture trustee's notice of June 13, 2012, the trustee filed a consolidated claim against LBHI on behalf of the senior noteholders on September 2, 2009 (Claim Number 10082), classified as a Class 3 senior unsecured claim, for which, at the time of the notice, the debtors estimated a recovery of 21.1%; the first distribution to the trustee was made on April 17, 2012, with further distributions of available cash twice a year if they total at least $10,000,000.","source_ids":["src-118"],"entity_ids":["wilmington-trust-co","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the indenture trustee's notice of June 13, 2012, the trustee filed a consolidated claim against LBHI on behalf of the senior noteholders on September 2, 2009 (Claim Number 10082), classified as a Class 3 senior unsecured claim, for which, at the time of the notice, the debtors estimated a recovery of 21.1%; the first distribution to the trustee was made on April 17, 2012, with further distributions of available cash twice a year if they total at least $10,000,000."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-noteholders-2026","record":{"id":"c-rec-noteholders-2026","kind":"fact","text":"The trustee's notice for the thirty-third plan distribution, made on October 1, 2026, gives the senior noteholders' allowed claim as $48,783,940,671.72. Earlier distributions to the trustee totalled $22,877,037,339.32 after deduction of amounts payable to the trustee under its charging lien, and the notice puts them at 46.81904% of the allowed claim; the thirty-third added $3,991,978.72 (0.008170%), bringing cumulative distributions to 46.827210%.","source_ids":["src-035","src-034"],"entity_ids":["wilmington-trust-co","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The trustee's notice for the thirty-third plan distribution, made on October 1, 2026, gives the senior noteholders' allowed claim as $48,783,940,671.72. Earlier distributions to the trustee totalled $22,877,037,339.32 after deduction of amounts payable to the trustee under its charging lien, and the notice puts them at 46.81904% of the allowed claim; the thirty-third added $3,991,978.72 (0.008170%), bringing cumulative distributions to 46.827210%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-d30","record":{"id":"c-rec-d30","kind":"fact","text":"LBHI's quarterly financial report as of June 30, 2025 states that through the thirtieth plan distribution, on April 3, 2025, the debtors had distributed $129.4 billion to creditors, of which $96.4 billion was paid on claims owned or formerly owned by third-party creditors.","source_ids":["src-040"],"entity_ids":["lbhi"],"qualification":"LBHI states that its quarterly financial reports are not prepared under U.S. generally accepted accounting principles and are not audited or reviewed by independent accountants.","response":"","outcome":""},"reading":"Fact: LBHI's quarterly financial report as of June 30, 2025 states that through the thirtieth plan distribution, on April 3, 2025, the debtors had distributed $129.4 billion to creditors, of which $96.4 billion was paid on claims owned or formerly owned by third-party creditors."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-estimates-2025","record":{"id":"c-rec-estimates-2025","kind":"fact","text":"The same report estimates total recoveries on LBHI's allowed claims of 46.859% for senior unsecured claims (Class 3, $82,521 million allowed), 37.767% for senior affiliate claims (Class 4A, $33,537 million), 29.487% for senior third-party guarantee claims (Class 5) and 43.864% for general unsecured claims (Class 7), with nothing for the subordinated Classes 10A to 10C; estimated future cash distributions were $203 million.","source_ids":["src-040"],"entity_ids":["lbhi"],"qualification":"LBHI states that its quarterly financial reports are not prepared under U.S. generally accepted accounting principles and are not audited or reviewed by independent accountants.","response":"","outcome":""},"reading":"Fact: The same report estimates total recoveries on LBHI's allowed claims of 46.859% for senior unsecured claims (Class 3, $82,521 million allowed), 37.767% for senior affiliate claims (Class 4A, $33,537 million), 29.487% for senior third-party guarantee claims (Class 5) and 43.864% for general unsecured claims (Class 7), with nothing for the subordinated Classes 10A to 10C; estimated future cash distributions were $203 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-balance-2025","record":{"id":"c-rec-balance-2025","kind":"fact","text":"LBHI's unaudited balance sheet as of June 30, 2025 shows total assets of $248 million, consisting of $99 million of cash and short-term investments, $9 million of financial instruments and other assets, $7 million of investments in affiliates and $133 million due from affiliates (of which $130 million from non-controlled affiliates), against liabilities subject to compromise of $128,170 million and stockholders' equity of minus $127,936 million.","source_ids":["src-040","src-012"],"entity_ids":["lbhi"],"qualification":"LBHI states that its quarterly financial reports are not prepared under U.S. generally accepted accounting principles and are not audited or reviewed by independent accountants.","response":"","outcome":""},"reading":"Fact: LBHI's unaudited balance sheet as of June 30, 2025 shows total assets of $248 million, consisting of $99 million of cash and short-term investments, $9 million of financial instruments and other assets, $7 million of investments in affiliates and $133 million due from affiliates (of which $130 million from non-controlled affiliates), against liabilities subject to compromise of $128,170 million and stockholders' equity of minus $127,936 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-quarterly-reports","record":{"id":"c-rec-quarterly-reports","kind":"fact","text":"As plan administrator, LBHI continues to file quarterly financial reports with balance sheets and cash-flow estimates for itself and the debtor-controlled entities with the Bankruptcy Court and furnishes them through the Plan Trust's Form 8-K filings, for example on September 6, 2024 (as of June 30, 2024) and August 28, 2025 (as of June 30, 2025). These reports are not prepared under generally accepted accounting principles, are not audited or reviewed and will not be audited in future.","source_ids":["src-008","src-012"],"entity_ids":["lbhi","plan-trust"],"qualification":"","response":"","outcome":""},"reading":"Fact: As plan administrator, LBHI continues to file quarterly financial reports with balance sheets and cash-flow estimates for itself and the debtor-controlled entities with the Bankruptcy Court and furnishes them through the Plan Trust's Form 8-K filings, for example on September 6, 2024 (as of June 30, 2024) and August 28, 2025 (as of June 30, 2025). These reports are not prepared under generally accepted accounting principles, are not audited or reviewed and will not be audited in future."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-case-status-2025","record":{"id":"c-rec-case-status-2025","kind":"fact","text":"At June 30, 2025 LBHI's own case, No. 08-13555, was the only one of the 23 debtors' cases still open; the others had been closed by final decrees, including those of Lehman Brothers Commodity Services Inc., Lehman Brothers Commercial Corporation and Structured Asset Securities Corporation on February 11, 2019, Lehman Brothers OTC Derivatives Inc., Lehman Commercial Paper Inc. and BNC Mortgage LLC on May 4, 2020, and Lehman Brothers Special Financing Inc. on July 1, 2021.","source_ids":["src-040","src-029"],"entity_ids":["lbhi","lbcs","lbcc","sasco","lbotc","lcpi","bnc","lbsf"],"qualification":"","response":"","outcome":""},"reading":"Fact: At June 30, 2025 LBHI's own case, No. 08-13555, was the only one of the 23 debtors' cases still open; the others had been closed by final decrees, including those of Lehman Brothers Commodity Services Inc., Lehman Brothers Commercial Corporation and Structured Asset Securities Corporation on February 11, 2019, Lehman Brothers OTC Derivatives Inc., Lehman Commercial Paper Inc. and BNC Mortgage LLC on May 4, 2020, and Lehman Brothers Special Financing Inc. on July 1, 2021."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-docket-2026","record":{"id":"c-rec-docket-2026","kind":"fact","text":"The claims agent's docket for Case No. 08-13555 before Judge David S Jones listed 61,928 entries as of mid-October 2026; recent entries include LBHI's Chapter 11 monthly operating report for August 2026, filed on September 30, 2026, a September 24, 2026 notice of the thirty-third plan distribution and continuing notices of claim transfers.","source_ids":["src-101","src-029"],"entity_ids":["lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The claims agent's docket for Case No. 08-13555 before Judge David S Jones listed 61,928 entries as of mid-October 2026; recent entries include LBHI's Chapter 11 monthly operating report for August 2026, filed on September 30, 2026, a September 24, 2026 notice of the thirty-third plan distribution and continuing notices of claim transfers."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-claims-auction","record":{"id":"c-rec-claims-auction","kind":"fact","text":"In a declaration of November 11, 2019, Anton Kolev, testifying in his capacity as LBHI's treasurer, described a claims consolidation auction authorised under a court procedures order (ECF No. 59928): the plan administrator approached about 30 potential sponsors and selected BKM Holdings (Cayman) Ltd. for LBHI Classes 3, 4B and 8, Seaport Loan Products LLC for Classes 4A and 5, and Emery 68, L.L.C. for Classes 7 and 9A, each offering to buy eligible claims at a stated percentage.","source_ids":["src-082"],"entity_ids":["kolev","lbhi","bkm","seaport","emery-68"],"qualification":"","response":"","outcome":""},"reading":"Fact: In a declaration of November 11, 2019, Anton Kolev, testifying in his capacity as LBHI's treasurer, described a claims consolidation auction authorised under a court procedures order (ECF No. 59928): the plan administrator approached about 30 potential sponsors and selected BKM Holdings (Cayman) Ltd. for LBHI Classes 3, 4B and 8, Seaport Loan Products LLC for Classes 4A and 5, and Emery 68, L.L.C. for Classes 7 and 9A, each offering to buy eligible claims at a stated percentage."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-real-estate","record":{"id":"c-rec-real-estate","kind":"fact","text":"According to a 2016 case study published by Alvarez & Marsal, A&M took over management of the Lehman estate's assets, including a global real estate portfolio marked at $23 billion, made up of senior and mezzanine loans, joint-venture equity, real estate owned and development assets, much of which Lehman had encumbered through repurchase agreements and pledges before the bankruptcy.","source_ids":["src-078"],"entity_ids":["am","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to a 2016 case study published by Alvarez & Marsal, A&M took over management of the Lehman estate's assets, including a global real estate portfolio marked at $23 billion, made up of senior and mezzanine loans, joint-venture equity, real estate owned and development assets, much of which Lehman had encumbered through repurchase agreements and pledges before the bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-ontario","record":{"id":"c-rec-ontario","kind":"fact","text":"LBHI's 2025 report describes a suit filed in New York State Supreme Court in July 2017 by 2138747 Ontario Inc., formed by the founder of Skypower Corp., against LBHI and Ontario's former law firm, seeking at least $175 million for failing to document and convey claims of LB Skypower Inc., an indirect non-debtor subsidiary of LBHI, against Samsung; the court dismissed all claims except breach of contract against LBHI.","source_ids":["src-040"],"entity_ids":["ontario-2138747","lbhi"],"qualification":"","response":"LBHI and the other defendant moved to dismiss, and both sides moved for summary judgment on liability.","outcome":"The parties reached an agreement to resolve the matter in July 2025.","adverse_subject_ids":["lbhi"]},"reading":"Fact: LBHI's 2025 report describes a suit filed in New York State Supreme Court in July 2017 by 2138747 Ontario Inc., formed by the founder of Skypower Corp., against LBHI and Ontario's former law firm, seeking at least $175 million for failing to document and convey claims of LB Skypower Inc., an indirect non-debtor subsidiary of LBHI, against Samsung; the court dismissed all claims except breach of contract against LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-rec-plan-trust-tax","record":{"id":"c-rec-plan-trust-tax","kind":"fact","text":"For U.S. federal income tax purposes the LBHI Plan Trust is treated as a liquidating trust taxable as a grantor trust, whose grantors are the former LBHI stockholders; each beneficiary is treated as directly owning its share of the Plan Trust Stock in line with its former priority and economic entitlements. The trust's statement for 2025 gives its address as 420 Lexington Avenue, Suite 1402, New York, and its sole asset as the single LBHI share issued on March 6, 2012.","source_ids":["src-015","src-033"],"entity_ids":["plan-trust","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: For U.S. federal income tax purposes the LBHI Plan Trust is treated as a liquidating trust taxable as a grantor trust, whose grantors are the former LBHI stockholders; each beneficiary is treated as directly owning its share of the Plan Trust Stock in line with its former priority and economic entitlements. The trust's statement for 2025 gives its address as 420 Lexington Avenue, Suite 1402, New York, and its sole asset as the single LBHI share issued on March 6, 2012."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-am-engagement","record":{"id":"c-gov-am-engagement","kind":"fact","text":"Effective September 15, 2008 LBHI engaged Alvarez & Marsal North America, LLC (A&M), a management consulting firm, under an engagement letter approved by LBHI's board on September 16, 2008 and subject to Bankruptcy Court approval. Bryan P. Marsal was to act as chief restructuring officer, with additional A&M personnel, to review LBHI's finances, assist with asset sales and restructuring plans and serve as principal contact with creditors, reporting to the chief executive and the board. LBHI agreed to pay $850 an hour for Marsal and $175 to $850 an hour for other staff, a $2,500,000 retainer and an incentive fee to be agreed within 90 days. The letter was signed for A&M by Marsal as managing director and for LBHI by Steven Berkenfeld as vice president; the chief restructuring officer and A&M staff remained A&M employees.","source_ids":["src-052","src-069"],"entity_ids":["lbhi","am-na","marsal","berkenfeld"],"qualification":"","response":"","outcome":""},"reading":"Fact: Effective September 15, 2008 LBHI engaged Alvarez & Marsal North America, LLC (A&M), a management consulting firm, under an engagement letter approved by LBHI's board on September 16, 2008 and subject to Bankruptcy Court approval. Bryan P. Marsal was to act as chief restructuring officer, with additional A&M personnel, to review LBHI's finances, assist with asset sales and restructuring plans and serve as principal contact with creditors, reporting to the chief executive and the board. LBHI agreed to pay $850 an hour for Marsal and $175 to $850 an hour for other staff, a $2,500,000 retainer and an incentive fee to be agreed within 90 days. The letter was signed for A&M by Marsal as managing director and for LBHI by Steven Berkenfeld as vice president; the chief restructuring officer and A&M staff remained A&M employees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-marsal-background","record":{"id":"c-gov-marsal-background","kind":"fact","text":"LBHI's September 2008 report describes Bryan P. Marsal as co-chief executive officer of A&M, which he co-founded in 1983, and as former chief restructuring officer of HealthSouth; it states he had no family relationship with any LBHI director or executive officer. A&M's own materials describe Marsal as chief executive and co-founder of Alvarez & Marsal and state that he served for three years as chief executive of Lehman Brothers during its bankruptcy.","source_ids":["src-052","src-016","src-066"],"entity_ids":["marsal","am-na","am","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's September 2008 report describes Bryan P. Marsal as co-chief executive officer of A&M, which he co-founded in 1983, and as former chief restructuring officer of HealthSouth; it states he had no family relationship with any LBHI director or executive officer. A&M's own materials describe Marsal as chief executive and co-founder of Alvarez & Marsal and state that he served for three years as chief executive of Lehman Brothers during its bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-am-self","record":{"id":"c-gov-am-self","kind":"fact","text":"Alvarez & Marsal states on its website that it was founded in 1983 by Tony Alvarez II and Bryan Marsal, is privately held with more than 10,000 staff in over 80 offices in 39 countries, and was selected in 2008 to lead the global wind-down of Lehman Brothers after its bankruptcy.","source_ids":["src-065"],"entity_ids":["am","marsal","lbhi"],"qualification":"This is A&M's own description of its work for Lehman.","response":"","outcome":""},"reading":"Fact: Alvarez & Marsal states on its website that it was founded in 1983 by Tony Alvarez II and Bryan Marsal, is privately held with more than 10,000 staff in over 80 offices in 39 countries, and was selected in 2008 to lead the global wind-down of Lehman Brothers after its bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-cfo-2008-2009","record":{"id":"c-gov-cfo-2008-2009","kind":"fact","text":"On February 26, 2009 the Executive Committee of LBHI's board elected William J. Fox controller and treasurer with immediate effect, and chief financial officer and executive vice president once Office of Thrift Supervision requirements were met; he succeeded David Coles, who resigned as chief financial officer, controller, treasurer and executive vice president on February 23, 2009. Fox, an LBHI vice president from November 2008 and senior vice president from January 2009, was elected under the A&M engagement letter and remained employed by A&M, which LBHI paid for his services.","source_ids":["src-043"],"entity_ids":["lbhi","fox","coles","am-na"],"qualification":"","response":"","outcome":""},"reading":"Fact: On February 26, 2009 the Executive Committee of LBHI's board elected William J. Fox controller and treasurer with immediate effect, and chief financial officer and executive vice president once Office of Thrift Supervision requirements were met; he succeeded David Coles, who resigned as chief financial officer, controller, treasurer and executive vice president on February 23, 2009. Fox, an LBHI vice president from November 2008 and senior vice president from January 2009, was elected under the A&M engagement letter and remained employed by A&M, which LBHI paid for his services."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-fox-coles-am","record":{"id":"c-gov-fox-coles-am","kind":"fact","text":"LBHI's February 2009 report states that William J. Fox had been a managing director of A&M since April 2008. A&M's profile of David Coles describes him as a managing director of A&M's restructuring practice in New York who served as chief financial officer of Lehman Brothers Holdings Inc. during the initial crisis management of the case.","source_ids":["src-043","src-044"],"entity_ids":["fox","am","coles","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's February 2009 report states that William J. Fox had been a managing director of A&M since April 2008. A&M's profile of David Coles describes him as a managing director of A&M's restructuring practice in New York who served as chief financial officer of Lehman Brothers Holdings Inc. during the initial crisis management of the case."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-suckow","record":{"id":"c-gov-suckow","kind":"fact","text":"A&M's profile of John Suckow states that he was a managing director of A&M from 2002 to 2022, holding positions including A&M's chief operating officer and chief executive officer of Lehman Brothers Holdings Inc., and is now a senior advisor with A&M in New York.","source_ids":["src-011"],"entity_ids":["suckow","am","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: A&M's profile of John Suckow states that he was a managing director of A&M from 2002 to 2022, holding positions including A&M's chief operating officer and chief executive officer of Lehman Brothers Holdings Inc., and is now a senior advisor with A&M in New York."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-plan-trustees","record":{"id":"c-gov-plan-trustees","kind":"fact","text":"Under the plan, the members of the Director Selection Committee, set up by a Bankruptcy Court order of December 2, 2011 to choose LBHI's initial board, became the trustees of the Plan Trust, each acting only in a representative capacity: Rutger Schimmelpenninck as co-bankruptcy trustee of Lehman Brothers Treasury Co. B.V.; Dr. Michael C. Frege as insolvency administrator of Lehman Brothers Bankhaus AG; John Suckow as president and designee of LBHI; Julie Becker of Wilmington Trust, N.A. and Noel P. Purcell of Mizuho Corporate Bank, Ltd. as co-chairs of the unsecured creditors' committee; C.F. \"Terry\" Wolfe as designee of the Ad Hoc Group of Lehman Brothers Creditors; Justin Slatky as designee of the Opco Plan Proponents; and Joseph Izhakoff and Myron Kaplan as designees of certain plan-support creditors.","source_ids":["src-002","src-021"],"entity_ids":["plan-trust","schimmelpenninck","frege","suckow","becker","purcell","wolfe","slatky","izhakoff","kaplan","lbt","bankhaus","lbhi","wilmington-trust-na","mizuho-corp","ucc"],"qualification":"","response":"","outcome":""},"reading":"Fact: Under the plan, the members of the Director Selection Committee, set up by a Bankruptcy Court order of December 2, 2011 to choose LBHI's initial board, became the trustees of the Plan Trust, each acting only in a representative capacity: Rutger Schimmelpenninck as co-bankruptcy trustee of Lehman Brothers Treasury Co. B.V.; Dr. Michael C. Frege as insolvency administrator of Lehman Brothers Bankhaus AG; John Suckow as president and designee of LBHI; Julie Becker of Wilmington Trust, N.A. and Noel P. Purcell of Mizuho Corporate Bank, Ltd. as co-chairs of the unsecured creditors' committee; C.F. \"Terry\" Wolfe as designee of the Ad Hoc Group of Lehman Brothers Creditors; Justin Slatky as designee of the Opco Plan Proponents; and Joseph Izhakoff and Myron Kaplan as designees of certain plan-support creditors."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-trust-draft","record":{"id":"c-gov-trust-draft","kind":"fact","text":"A form of the Plan Trust Agreement filed with the SEC in December 2011 named the same first five trustees but four different creditor designees; the trust was to be a liquidating trust holding the Plan Trust Stock for the former stockholders.","source_ids":["src-087"],"entity_ids":["plan-trust","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: A form of the Plan Trust Agreement filed with the SEC in December 2011 named the same first five trustees but four different creditor designees; the trust was to be a liquidating trust holding the Plan Trust Stock for the former stockholders."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-board-2012","record":{"id":"c-gov-board-2012","kind":"fact","text":"On the effective date, March 6, 2012, Michael L. Ainslie, John F. Akers, Roger S. Berlind, Thomas H. Cruikshank, Marsha Johnson Evans, Sir Christopher Gent, Roland A. Hernandez and John D. Macomber ceased to be directors of LBHI, and Frederick Arnold, Robert G. Gifford, Thomas A. Knott, Sean O. Mahoney, David Pauker, Ronald K. Tanemura and Owen D. Thomas were appointed directors under the plan.","source_ids":["src-002"],"entity_ids":["lbhi","ainslie","akers","berlind","cruikshank","evans","gent","hernandez","macomber","arnold","gifford","knott","mahoney","pauker","tanemura","thomas"],"qualification":"","response":"","outcome":""},"reading":"Fact: On the effective date, March 6, 2012, Michael L. Ainslie, John F. Akers, Roger S. Berlind, Thomas H. Cruikshank, Marsha Johnson Evans, Sir Christopher Gent, Roland A. Hernandez and John D. Macomber ceased to be directors of LBHI, and Frederick Arnold, Robert G. Gifford, Thomas A. Knott, Sean O. Mahoney, David Pauker, Ronald K. Tanemura and Owen D. Thomas were appointed directors under the plan."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-committees-2012","record":{"id":"c-gov-committees-2012","kind":"fact","text":"LBHI's new board set up eight committees in March 2012: Derivatives (Tanemura, Pauker, Knott), Private Equity and Investments (Mahoney, Knott), Real Estate (Gifford, Thomas), Loans and Banks (Knott, Arnold, Tanemura), Claims and Litigation (Pauker, Mahoney, Arnold), Non-Controlled Affiliates (Pauker, Mahoney, Arnold, Tanemura), Compensation (Mahoney, Thomas, Gifford) and Finance (Arnold, Thomas, Tanemura).","source_ids":["src-002"],"entity_ids":["lbhi","tanemura","pauker","knott","mahoney","gifford","thomas","arnold"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI's new board set up eight committees in March 2012: Derivatives (Tanemura, Pauker, Knott), Private Equity and Investments (Mahoney, Knott), Real Estate (Gifford, Thomas), Loans and Banks (Knott, Arnold, Tanemura), Claims and Litigation (Pauker, Mahoney, Arnold), Non-Controlled Affiliates (Pauker, Mahoney, Arnold, Tanemura), Compensation (Mahoney, Thomas, Gifford) and Finance (Arnold, Thomas, Tanemura)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-ceo-2012","record":{"id":"c-gov-ceo-2012","kind":"fact","text":"Bryan Marsal resigned as chief executive officer and chief restructuring officer of LBHI effective March 6, 2012 and became a senior advisor to LBHI; on March 8, 2012 John Suckow, president and chief operating officer since April 6, 2009, was elected chief executive officer and president. William J. Fox signed LBHI's report of March 12, 2012 as chief financial officer and executive vice president.","source_ids":["src-002"],"entity_ids":["marsal","suckow","fox","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Bryan Marsal resigned as chief executive officer and chief restructuring officer of LBHI effective March 6, 2012 and became a senior advisor to LBHI; on March 8, 2012 John Suckow, president and chief operating officer since April 6, 2009, was elected chief executive officer and president. William J. Fox signed LBHI's report of March 12, 2012 as chief financial officer and executive vice president."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-indemnification","record":{"id":"c-gov-indemnification","kind":"fact","text":"On March 8, 2012 LBHI's board approved a form of indemnification agreement for the directors of LBHI and of its subsidiaries Lehman Commercial Paper Inc. and Lehman Brothers Special Financing Inc.","source_ids":["src-002"],"entity_ids":["lbhi","lcpi","lbsf"],"qualification":"","response":"","outcome":""},"reading":"Fact: On March 8, 2012 LBHI's board approved a form of indemnification agreement for the directors of LBHI and of its subsidiaries Lehman Commercial Paper Inc. and Lehman Brothers Special Financing Inc."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-thomas","record":{"id":"c-gov-thomas","kind":"fact","text":"Owen D. Thomas was chairman of LBHI's board from March 2012. Boston Properties announced on March 11, 2013 that he would become its chief executive officer and a director on April 2, 2013, describing him as having overseen at LBHI the sale of Archstone Enterprise LP to Equity Residential and AvalonBay Communities for $15 billion after working at Morgan Stanley from 1987 to 2011. BXP's current profile describes him as its chairman and chief executive, a director of Lehman Brothers Holdings and its first chairman from 2012 until 2013.","source_ids":["src-054","src-027"],"entity_ids":["thomas","lbhi","bxp","morgan-stanley"],"qualification":"","response":"","outcome":""},"reading":"Fact: Owen D. Thomas was chairman of LBHI's board from March 2012. Boston Properties announced on March 11, 2013 that he would become its chief executive officer and a director on April 2, 2013, describing him as having overseen at LBHI the sale of Archstone Enterprise LP to Equity Residential and AvalonBay Communities for $15 billion after working at Morgan Stanley from 1987 to 2011. BXP's current profile describes him as its chairman and chief executive, a director of Lehman Brothers Holdings and its first chairman from 2012 until 2013."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-directors-later","record":{"id":"c-gov-directors-later","kind":"fact","text":"Later company statements show several plan-appointed directors still on LBHI's board: a 2019 SEC filing by an investor describes Ronald K. Tanemura, a former Goldman Sachs partner and global co-head of credit derivatives, as a director of post-reorganization LBHI since March 2012; a 2016 corporate press release describes David Pauker, executive managing director of Goldin Associates, LLC from 2002 to 2015, as a member of the Lehman Brothers board appointed under the bankruptcy plan; a later employer's board biography states that Sean Mahoney, a former Goldman, Sachs & Co. partner, has served on the board of post-bankruptcy LBHI since 2012 and has been its chair; and CBL & Associates Properties' board page lists Robert G. Gifford as serving on the board of Lehman Brothers Holding, Inc.","source_ids":["src-046","src-103","src-104","src-060"],"entity_ids":["tanemura","pauker","mahoney","gifford","lbhi","goldman","goldin","cbl"],"qualification":"","response":"","outcome":""},"reading":"Fact: Later company statements show several plan-appointed directors still on LBHI's board: a 2019 SEC filing by an investor describes Ronald K. Tanemura, a former Goldman Sachs partner and global co-head of credit derivatives, as a director of post-reorganization LBHI since March 2012; a 2016 corporate press release describes David Pauker, executive managing director of Goldin Associates, LLC from 2002 to 2015, as a member of the Lehman Brothers board appointed under the bankruptcy plan; a later employer's board biography states that Sean Mahoney, a former Goldman, Sachs & Co. partner, has served on the board of post-bankruptcy LBHI since 2012 and has been its chair; and CBL & Associates Properties' board page lists Robert G. Gifford as serving on the board of Lehman Brothers Holding, Inc."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-gifford-cbl","record":{"id":"c-gov-gifford-cbl","kind":"fact","text":"CBL & Associates Properties, Inc. reported that when it emerged from Chapter 11 on November 1, 2021, Robert G. Gifford joined its eight-member board, chairing the compensation committee and sitting on the audit and nominating committees.","source_ids":["src-094"],"entity_ids":["gifford","cbl"],"qualification":"","response":"","outcome":""},"reading":"Fact: CBL & Associates Properties, Inc. reported that when it emerged from Chapter 11 on November 1, 2021, Robert G. Gifford joined its eight-member board, chairing the compensation committee and sitting on the audit and nominating committees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-knott","record":{"id":"c-gov-knott","kind":"fact","text":"A financial-data aggregator's profile describes Thomas A. Knott as a director of Lehman Brothers Holdings, Inc. and a managing director of Advent Global Opportunities Management LLC, previously a vice president and analyst at The Baupost Group, co-founder of the hedge fund K Capital Partners and a former director of Neuberger Berman.","source_ids":["src-105"],"entity_ids":["knott","lbhi","advent","baupost","neuberger-berman-inc"],"qualification":"The profile is undated, and no primary record confirms that Knott still holds these roles.","response":"","outcome":""},"reading":"Fact: A financial-data aggregator's profile describes Thomas A. Knott as a director of Lehman Brothers Holdings, Inc. and a managing director of Advent Global Opportunities Management LLC, previously a vice president and analyst at The Baupost Group, co-founder of the hedge fund K Capital Partners and a former director of Neuberger Berman."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-trustee-backgrounds","record":{"id":"c-gov-trustee-backgrounds","kind":"fact","text":"Statements published by the trustees' employers and in an interview describe their backgrounds: Myron Kaplan, a founding partner of the law firm Kleinberg, Kaplan, Wolff & Cohen, P.C., became a trustee of the Lehman Brothers Plan Holding Trust in 2012; Justin W. Slatky joined Shenkman Capital in 2011, where he is president and chief investment officer, after co-heading Goldman Sachs' distressed bond business; and Noel Purcell, head of real estate and specialized finance at Mizuho Bank, co-chaired the nine-member unsecured creditors' committee in the Lehman bankruptcy.","source_ids":["src-109","src-116","src-117"],"entity_ids":["kaplan","kkwc","plan-trust","slatky","shenkman","goldman","purcell","mizuho-bank","ucc"],"qualification":"","response":"","outcome":""},"reading":"Fact: Statements published by the trustees' employers and in an interview describe their backgrounds: Myron Kaplan, a founding partner of the law firm Kleinberg, Kaplan, Wolff & Cohen, P.C., became a trustee of the Lehman Brothers Plan Holding Trust in 2012; Justin W. Slatky joined Shenkman Capital in 2011, where he is president and chief investment officer, after co-heading Goldman Sachs' distressed bond business; and Noel Purcell, head of real estate and specialized finance at Mizuho Bank, co-chaired the nine-member unsecured creditors' committee in the Lehman bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-becker-wt","record":{"id":"c-gov-becker-wt","kind":"fact","text":"The indenture trustee's notice of June 13, 2012 names Julie J. Becker of Wilmington Trust Company as the contact for the trustee of LBHI's senior notes.","source_ids":["src-118"],"entity_ids":["becker","wilmington-trust-co","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: The indenture trustee's notice of June 13, 2012 names Julie J. Becker of Wilmington Trust Company as the contact for the trustee of LBHI's senior notes."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-officers-2019","record":{"id":"c-gov-officers-2019","kind":"fact","text":"West Virginia's business registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists directors Clifford Feibus and Jeffry Ciongoli, president Christopher O'Meara, secretary Matthew Canter, treasurer Anton Kolev and vice-president Linda A. Klang, who is also the agent for service of process, all listed at LBHI's principal office address in New York.","source_ids":["src-070"],"entity_ids":["lbhi","feibus","ciongoli","omeara-registry","canter","kolev","klang"],"qualification":"The registry gives no appointment dates and does not identify whether the president listed is the former chief financial officer of the same name; the plan-appointed board of 2012 does not appear in this record.","response":"","outcome":""},"reading":"Fact: West Virginia's business registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists directors Clifford Feibus and Jeffry Ciongoli, president Christopher O'Meara, secretary Matthew Canter, treasurer Anton Kolev and vice-president Linda A. Klang, who is also the agent for service of process, all listed at LBHI's principal office address in New York."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-plan-administrator-2024","record":{"id":"c-gov-plan-administrator-2024","kind":"fact","text":"LBHI acts as plan administrator for the Plan Trust; the trust's Form 8-K of September 6, 2024 was signed on its behalf by LBHI as plan administrator through Jeffry Ciongoli, senior vice president and co-treasurer.","source_ids":["src-008"],"entity_ids":["lbhi","plan-trust","ciongoli"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI acts as plan administrator for the Plan Trust; the trust's Form 8-K of September 6, 2024 was signed on its behalf by LBHI as plan administrator through Jeffry Ciongoli, senior vice president and co-treasurer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-gov-berkenfeld","record":{"id":"c-gov-berkenfeld","kind":"fact","text":"A 2024 trade-press report describes Steven Berkenfeld as having spent 21 years at Lehman Brothers, where he was chief investment officer.","source_ids":["src-081"],"entity_ids":["berkenfeld","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: A 2024 trade-press report describes Steven Berkenfeld as having spent 21 years at Lehman Brothers, where he was chief investment officer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-identity","record":{"id":"c-for-lbt-identity","kind":"fact","text":"The GLEIF record for LEI 724500T0F0L76GZEZQ58 gives the legal name Lehman Brothers Treasury Co. B.V. in liquidatie, registration number 33267322 in the Dutch trade register, Netherlands jurisdiction, creation on March 8, 1995 (local time) and a legal address at Johan Cruijff Boulevard 129, Amsterdam; the entity status is active and a reporting exception is declared for parent information.","source_ids":["src-088"],"entity_ids":["lbt"],"qualification":"","response":"","outcome":""},"reading":"Fact: The GLEIF record for LEI 724500T0F0L76GZEZQ58 gives the legal name Lehman Brothers Treasury Co. B.V. in liquidatie, registration number 33267322 in the Dutch trade register, Netherlands jurisdiction, creation on March 8, 1995 (local time) and a legal address at Johan Cruijff Boulevard 129, Amsterdam; the entity status is active and a reporting exception is declared for parent information."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-bankruptcy","record":{"id":"c-for-lbt-bankruptcy","kind":"fact","text":"According to LBT's 2023 annual report, the Amsterdam District Court declared LBT bankrupt on October 8, 2008, appointing Rutger Schimmelpenninck and, from October 13, 2009, Frédéric Verhoeven as bankruptcy trustees.","source_ids":["src-039"],"entity_ids":["lbt","schimmelpenninck","verhoeven"],"qualification":"","response":"","outcome":"LBT offered a composition plan to its creditors on December 10, 2012, which the court confirmed on March 22, 2013; it took effect on April 3, 2013, when LBT emerged from bankruptcy and was placed in voluntary liquidation with the former trustees as liquidators.","adverse_subject_ids":["lbt"]},"reading":"Fact: According to LBT's 2023 annual report, the Amsterdam District Court declared LBT bankrupt on October 8, 2008, appointing Rutger Schimmelpenninck and, from October 13, 2009, Frédéric Verhoeven as bankruptcy trustees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-stichting","record":{"id":"c-for-lbt-stichting","kind":"fact","text":"All shares of LBT were transferred on February 28, 2012 to Stichting Lehman Brothers Treasury Co., which has since been its sole shareholder and supervises the execution of the composition plan. From January 1, 2024 the liquidators are Frédéric Verhoeven and Karien van Boekel; Rutger Schimmelpenninck stepped down as liquidator and joined the board of the Stichting.","source_ids":["src-039"],"entity_ids":["lbt","stichting-lbt","verhoeven","van-boekel","schimmelpenninck"],"qualification":"","response":"","outcome":""},"reading":"Fact: All shares of LBT were transferred on February 28, 2012 to Stichting Lehman Brothers Treasury Co., which has since been its sole shareholder and supervises the execution of the composition plan. From January 1, 2024 the liquidators are Frédéric Verhoeven and Karien van Boekel; Rutger Schimmelpenninck stepped down as liquidator and joined the board of the Stichting."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-claim","record":{"id":"c-for-lbt-claim","kind":"fact","text":"LBT's intercompany claim against LBHI was allowed in Class 4A at USD 34,548,000,000 and, after a partial wind-down in 2019, stood at USD 19,626,452,736. According to LBT's 2023 report, LBHI's distributions on the claim totalled USD 12,805,192,530 (37.49%) by the end of 2023. On March 20, 2019 LBT sold USD 10.5 billion of the claim for USD 179.5 million, and LBHI and Lehman Brothers Special Financing Inc., which held 12.9% of the claims against LBT, received an in-kind assignment of a USD 4.4 billion portion of LBT's claim against LBHI and a final cash distribution of USD 8.5 million.","source_ids":["src-039"],"entity_ids":["lbt","lbhi","lbsf"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBT's intercompany claim against LBHI was allowed in Class 4A at USD 34,548,000,000 and, after a partial wind-down in 2019, stood at USD 19,626,452,736. According to LBT's 2023 report, LBHI's distributions on the claim totalled USD 12,805,192,530 (37.49%) by the end of 2023. On March 20, 2019 LBT sold USD 10.5 billion of the claim for USD 179.5 million, and LBHI and Lehman Brothers Special Financing Inc., which held 12.9% of the claims against LBT, received an in-kind assignment of a USD 4.4 billion portion of LBT's claim against LBHI and a final cash distribution of USD 8.5 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-valuation-2023","record":{"id":"c-for-lbt-valuation-2023","kind":"fact","text":"LBT valued its remaining receivable from LBHI at 0.172% of nominal at December 31, 2023, using LBHI's published estimated remaining recovery, which excludes possible recoveries from LB GP No. 1 Ltd (the ECAPS dispute) and from Lehman Brothers International (Europe)'s case against AG Financial Products.","source_ids":["src-039"],"entity_ids":["lbt","lbhi","lb-gp1","lbie"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBT valued its remaining receivable from LBHI at 0.172% of nominal at December 31, 2023, using LBHI's published estimated remaining recovery, which excludes possible recoveries from LB GP No. 1 Ltd (the ECAPS dispute) and from Lehman Brothers International (Europe)'s case against AG Financial Products."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-sale-2026","record":{"id":"c-for-lbt-sale-2026","kind":"fact","text":"On August 18, 2026 LBT announced, through its U.S. counsel Herbert Smith Freehills Kramer (US) LLP, that its placement agent Seaport Loan Products LLC had closed the sale of LBT's remaining $19.6 billion Class 4A intercompany claim against LBHI; the proceeds were to fund a final distribution to holders of LBT's notes, expected in October 2026, after which LBT would be wound down before the end of 2026. On August 20, 2026 a transfer agreement was filed in LBHI's case transferring LBT's Claim No. 58612, listed at $12,168,400,696.39, to Stonehill Institutional Partners, LP.","source_ids":["src-097","src-101"],"entity_ids":["lbt","hsf-kramer","seaport","lbhi","stonehill"],"qualification":"The press release does not name the buyer; the filed transfer lists the claim at $12,168,400,696.39 without explaining the difference from the $19.6 billion figure in the release.","response":"","outcome":""},"reading":"Fact: On August 18, 2026 LBT announced, through its U.S. counsel Herbert Smith Freehills Kramer (US) LLP, that its placement agent Seaport Loan Products LLC had closed the sale of LBT's remaining $19.6 billion Class 4A intercompany claim against LBHI; the proceeds were to fund a final distribution to holders of LBT's notes, expected in October 2026, after which LBT would be wound down before the end of 2026. On August 20, 2026 a transfer agreement was filed in LBHI's case transferring LBT's Claim No. 58612, listed at $12,168,400,696.39, to Stonehill Institutional Partners, LP."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-lbf-dispute","record":{"id":"c-for-lbt-lbf-dispute","kind":"fact","text":"In LBT's bankruptcy, Lehman Brothers Finance SA (in liquidation, Zurich) asserted claims against LBT of about USD 4.6 billion, of which about USD 1 billion arose from notes it held as ultimate beneficial owner through Lehman Brothers International (Europe) as direct participant; LBT's trustees disputed its ordinary claim. On January 24, 2013 the Amsterdam District Court held inadmissible, as filed out of time, LBF's appeal against the supervisory judge's order of December 6, 2012 approving the noteholders' voting procedure on the composition plan.","source_ids":["src-098"],"entity_ids":["lbf","lbt","lbie"],"qualification":"","response":"","outcome":"The Dutch Supreme Court upheld the decision on appeal in cassation."},"reading":"Fact: In LBT's bankruptcy, Lehman Brothers Finance SA (in liquidation, Zurich) asserted claims against LBT of about USD 4.6 billion, of which about USD 1 billion arose from notes it held as ultimate beneficial owner through Lehman Brothers International (Europe) as direct participant; LBT's trustees disputed its ordinary claim. On January 24, 2013 the Amsterdam District Court held inadmissible, as filed out of time, LBF's appeal against the supervisory judge's order of December 6, 2012 approving the noteholders' voting procedure on the composition plan."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbt-trustees","record":{"id":"c-for-lbt-trustees","kind":"fact","text":"A professional association's profile describes Frédéric Verhoeven as a partner of the Amsterdam law firm Houthoff Coöperatief U.A. who acts as court-appointed trustee in insolvencies, and a 2017 directory entry names Lehman Brothers Treasury among his practice's clients; Karien van Boekel is listed at the same firm and address. An online encyclopedia article describes Rutger Schimmelpenninck as an Amsterdam insolvency lawyer, a partner at Houthoff Buruma from 1999, who served as trustee in the bankruptcy of Lehman Brothers' Dutch subsidiary.","source_ids":["src-062","src-063","src-107"],"entity_ids":["verhoeven","houthoff","van-boekel","schimmelpenninck","lbt"],"qualification":"","response":"","outcome":""},"reading":"Fact: A professional association's profile describes Frédéric Verhoeven as a partner of the Amsterdam law firm Houthoff Coöperatief U.A. who acts as court-appointed trustee in insolvencies, and a 2017 directory entry names Lehman Brothers Treasury among his practice's clients; Karien van Boekel is listed at the same firm and address. An online encyclopedia article describes Rutger Schimmelpenninck as an Amsterdam insolvency lawyer, a partner at Houthoff Buruma from 1999, who served as trustee in the bankruptcy of Lehman Brothers' Dutch subsidiary."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bankhaus-moratorium","record":{"id":"c-for-bankhaus-moratorium","kind":"fact","text":"Germany's Federal Financial Supervisory Authority (BaFin) imposed a moratorium on Lehman Brothers Bankhaus AG on September 15, 2008, because its U.S. parent LBHI was insolvent, and applied on November 12, 2008 for the opening of insolvency proceedings.","source_ids":["src-120","src-068","src-108"],"entity_ids":["bafin","bankhaus","lbhi"],"qualification":"","response":"","outcome":"The Frankfurt am Main insolvency court opened insolvency proceedings over the bank on November 13, 2008.","adverse_subject_ids":["bankhaus"]},"reading":"Fact: Germany's Federal Financial Supervisory Authority (BaFin) imposed a moratorium on Lehman Brothers Bankhaus AG on September 15, 2008, because its U.S. parent LBHI was insolvent, and applied on November 12, 2008 for the opening of insolvency proceedings."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bankhaus-insolvency","record":{"id":"c-for-bankhaus-insolvency","kind":"fact","text":"On November 13, 2008 the Frankfurt am Main local court (insolvency court, file 810 IN 1120/08 L) opened insolvency proceedings over Lehman Brothers Bankhaus Aktiengesellschaft, Rathenauplatz 1, Frankfurt (commercial register HRB 28139), for excessive indebtedness, and appointed the lawyer Michael C. Frege as insolvency administrator. The order names the bank's board as Michael Bonacker, Hans Martin Bury, Dr. Patrick Schmitz-Morkramer, Christian Spieler and Helmut Olivier.","source_ids":["src-068","src-108","src-120"],"entity_ids":["bankhaus","frege","bonacker","bury","schmitz-morkramer","spieler","olivier"],"qualification":"","response":"","outcome":"A German legal journal reported that creditors had filed claims of more than €38 billion and that the administrator told them to expect a recovery rate of more than ten percent; Deutsche Bundesbank reported that its claim had been paid in full by January 2015.","adverse_subject_ids":["bankhaus"]},"reading":"Fact: On November 13, 2008 the Frankfurt am Main local court (insolvency court, file 810 IN 1120/08 L) opened insolvency proceedings over Lehman Brothers Bankhaus Aktiengesellschaft, Rathenauplatz 1, Frankfurt (commercial register HRB 28139), for excessive indebtedness, and appointed the lawyer Michael C. Frege as insolvency administrator. The order names the bank's board as Michael Bonacker, Hans Martin Bury, Dr. Patrick Schmitz-Morkramer, Christian Spieler and Helmut Olivier."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-german-exco","record":{"id":"c-for-german-exco","kind":"fact","text":"A German banking journal reported in December 2007 that from January 1, 2008 Lehman Brothers' business in Germany would be led by a German Executive Committee of Michael Bonacker, Helmut Olivier, Patrick Schmitz-Morkramer and Christian Spieler, succeeding the retiring chief executive Karl Dannenbaum.","source_ids":["src-079"],"entity_ids":["bonacker","olivier","schmitz-morkramer","spieler","bankhaus"],"qualification":"","response":"","outcome":""},"reading":"Fact: A German banking journal reported in December 2007 that from January 1, 2008 Lehman Brothers' business in Germany would be led by a German Executive Committee of Michael Bonacker, Helmut Olivier, Patrick Schmitz-Morkramer and Christian Spieler, succeeding the retiring chief executive Karl Dannenbaum."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bankhaus-chapter15","record":{"id":"c-for-bankhaus-chapter15","kind":"fact","text":"On April 29, 2009 Dr. Michael C. Frege, as insolvency administrator and foreign representative of Lehman Brothers Bankhaus AG, petitioned the U.S. Bankruptcy Court for the Southern District of New York to recognise the German insolvency as a foreign main proceeding under Chapter 15 (Case No. 09-12704).","source_ids":["src-068"],"entity_ids":["frege","bankhaus"],"qualification":"","response":"","outcome":""},"reading":"Fact: On April 29, 2009 Dr. Michael C. Frege, as insolvency administrator and foreign representative of Lehman Brothers Bankhaus AG, petitioned the U.S. Bankruptcy Court for the Southern District of New York to recognise the German insolvency as a foreign main proceeding under Chapter 15 (Case No. 09-12704)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bankhaus-frege","record":{"id":"c-for-bankhaus-frege","kind":"fact","text":"A German legal journal reported that the insolvency administrator, Dr. Michael Frege of the law firm CMS Hasche Sigle, told the bank's creditors to expect a recovery rate of more than ten percent; creditors had filed claims of more than €38 billion, more than BaFin had originally assumed.","source_ids":["src-108"],"entity_ids":["frege","cms-hasche-sigle","bankhaus","bafin"],"qualification":"","response":"","outcome":""},"reading":"Fact: A German legal journal reported that the insolvency administrator, Dr. Michael Frege of the law firm CMS Hasche Sigle, told the bank's creditors to expect a recovery rate of more than ten percent; creditors had filed claims of more than €38 billion, more than BaFin had originally assumed."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bankhaus-notes","record":{"id":"c-for-bankhaus-notes","kind":"fact","text":"On October 15, 2009 Dr. Michael Frege, as insolvency administrator of Lehman Brothers Bankhaus AG, agreed to sell certain surplus notes to Golden Gate Captive Insurance Company for $280 million; on November 13, 2008 the notes were held for the bank in a custody account at JPMorgan Chase Bank and were listed in the insolvency asset list.","source_ids":["src-068"],"entity_ids":["frege","bankhaus","golden-gate","jpmorgan"],"qualification":"","response":"","outcome":""},"reading":"Fact: On October 15, 2009 Dr. Michael Frege, as insolvency administrator of Lehman Brothers Bankhaus AG, agreed to sell certain surplus notes to Golden Gate Captive Insurance Company for $280 million; on November 13, 2008 the notes were held for the bank in a custody account at JPMorgan Chase Bank and were listed in the insolvency asset list."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-bundesbank-recovery","record":{"id":"c-for-bundesbank-recovery","kind":"fact","text":"Deutsche Bundesbank reported in February 2015 that it had filed a remaining claim of about €1.9 billion in Lehman Brothers Bankhaus AG's German insolvency in early 2013; because LBHI had guaranteed the bank's liabilities, the Bundesbank was also a creditor in the U.S. proceedings, from which it received about €0.5 billion, while about €1.4 billion came from the German proceedings. With a final payment in January 2015 its claim was paid in full.","source_ids":["src-120"],"entity_ids":["bundesbank","bankhaus","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Deutsche Bundesbank reported in February 2015 that it had filed a remaining claim of about €1.9 billion in Lehman Brothers Bankhaus AG's German insolvency in early 2013; because LBHI had guaranteed the bank's liabilities, the Bundesbank was also a creditor in the U.S. proceedings, from which it received about €0.5 billion, while about €1.4 billion came from the German proceedings. With a final payment in January 2015 its claim was paid in full."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbf-bankruptcy","record":{"id":"c-for-lbf-bankruptcy","kind":"fact","text":"A notice published by the Swiss Financial Market Supervisory Authority (FINMA) records that bank bankruptcy proceedings were opened over Lehman Brothers Finance AG, Talstrasse 82, Zurich, on December 22, 2008, with PricewaterhouseCoopers AG appointed as bankruptcy liquidator and a claims deadline of February 27, 2009. FINMA's case page lists the company as Lehman Brothers Finance AG in Liquidation (enterprise number CHE-107.843.661), Stampfenbachstrasse 67, Zurich, with creditor communications as recent as October and December 2021.","source_ids":["src-072"],"entity_ids":["lbf","pwc-ag"],"qualification":"","response":"","outcome":"","adverse_subject_ids":["lbf"]},"reading":"Fact: A notice published by the Swiss Financial Market Supervisory Authority (FINMA) records that bank bankruptcy proceedings were opened over Lehman Brothers Finance AG, Talstrasse 82, Zurich, on December 22, 2008, with PricewaterhouseCoopers AG appointed as bankruptcy liquidator and a claims deadline of February 27, 2009. FINMA's case page lists the company as Lehman Brothers Finance AG in Liquidation (enterprise number CHE-107.843.661), Stampfenbachstrasse 67, Zurich, with creditor communications as recent as October and December 2021."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbf-enasarco","record":{"id":"c-for-lbf-enasarco","kind":"fact","text":"LBHI's 2025 report describes LBHI as the largest creditor of Lehman Brothers Finance AG and a dispute in which the Italian pension fund Enasarco claims CHF 67 million from LBF over the valuation of a terminated derivative. A first-instance Swiss court ruled for Enasarco in December 2021; after LBF's appeals, the Swiss Federal Supreme Court granted LBF's appeal in September 2023, the High Court of the Canton of Zurich ruled against LBF in May 2025, and LBF appealed again to the Federal Supreme Court. The outcome also determines LBHI's last remaining disputed claim.","source_ids":["src-040"],"entity_ids":["lbhi","lbf"],"qualification":"","response":"LBF argued that Enasarco should have valued the trade at the early termination date, which would have produced a receivable for LBF; it pursued that receivable in the U.K. courts without success.","outcome":"At the report date the dispute was pending before the Swiss Federal Supreme Court."},"reading":"Fact: LBHI's 2025 report describes LBHI as the largest creditor of Lehman Brothers Finance AG and a dispute in which the Italian pension fund Enasarco claims CHF 67 million from LBF over the valuation of a terminated derivative. A first-instance Swiss court ruled for Enasarco in December 2021; after LBF's appeals, the Swiss Federal Supreme Court granted LBF's appeal in September 2023, the High Court of the Canton of Zurich ruled against LBF in May 2025, and LBF appealed again to the Federal Supreme Court. The outcome also determines LBHI's last remaining disputed claim."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-plc-administration","record":{"id":"c-for-plc-administration","kind":"fact","text":"Companies House records that LEHMAN BROTHERS HOLDINGS PLC (01854685) has been in administration since September 15, 2008, with insolvency practitioners of PricewaterhouseCoopers LLP as administrators. The company's register shows no current directors or secretaries: of 46 officer appointments all have ended, the last directors, among them Dominic Ian Gibb, Ian Michael Jameson and David Steven Rushton, resigning on July 17, 2009 and the last secretaries on January 25, 2010. No person with significant control is registered.","source_ids":["src-056","src-042","src-050"],"entity_ids":["lbh-plc","pwc-llp","gibb","jameson","rushton"],"qualification":"","response":"","outcome":"","adverse_subject_ids":["lbh-plc"]},"reading":"Fact: Companies House records that LEHMAN BROTHERS HOLDINGS PLC (01854685) has been in administration since September 15, 2008, with insolvency practitioners of PricewaterhouseCoopers LLP as administrators. The company's register shows no current directors or secretaries: of 46 officer appointments all have ended, the last directors, among them Dominic Ian Gibb, Ian Michael Jameson and David Steven Rushton, resigning on July 17, 2009 and the last secretaries on January 25, 2010. No person with significant control is registered."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-plc-ecaps","record":{"id":"c-for-plc-ecaps","kind":"fact","text":"LBHI had been granted permission to appeal an English High Court judgment on the ranking of its claims in the administration of Lehman Brothers Holdings PLC. On October 2, 2024 LBHI, the PLC, LB GP No. 1 Limited and Deutsche Bank AG (London Branch) entered into an Amended Framework Agreement resolving the disputes due to be heard on appeal, and the appeal was dismissed by consent order.","source_ids":["src-029"],"entity_ids":["lbhi","lbh-plc","lb-gp1","deutsche-bank"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI had been granted permission to appeal an English High Court judgment on the ranking of its claims in the administration of Lehman Brothers Holdings PLC. On October 2, 2024 LBHI, the PLC, LB GP No. 1 Limited and Deutsche Bank AG (London Branch) entered into an Amended Framework Agreement resolving the disputes due to be heard on appeal, and the appeal was dismissed by consent order."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-plc-recovery","record":{"id":"c-for-plc-recovery","kind":"fact","text":"LBHI holds a subordinated claim of £1.061 billion against Lehman Brothers Holdings PLC. Under the Amended Framework Agreement and its agreements with holders of about 16.8% of the ECAPS, LBHI receives about 36% of funds available to subordinated creditors up to £225 million and about 64% above that; on the administrators' base case of February 24, 2025, LBHI would receive about £69 million ($95 million). The PLC is the sole beneficiary of distributions from LB Holdings Intermediate 2 Limited, which through the Wentworth Joint Venture receives 75% of future distributions from Lehman Brothers International (Europe).","source_ids":["src-040"],"entity_ids":["lbhi","lbh-plc","lbhi2","lbie"],"qualification":"","response":"","outcome":""},"reading":"Fact: LBHI holds a subordinated claim of £1.061 billion against Lehman Brothers Holdings PLC. Under the Amended Framework Agreement and its agreements with holders of about 16.8% of the ECAPS, LBHI receives about 36% of funds available to subordinated creditors up to £225 million and about 64% above that; on the administrators' base case of February 24, 2025, LBHI would receive about £69 million ($95 million). The PLC is the sole beneficiary of distributions from LB Holdings Intermediate 2 Limited, which through the Wentworth Joint Venture receives 75% of future distributions from Lehman Brothers International (Europe)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbie","record":{"id":"c-for-lbie","kind":"fact","text":"Companies House shows that LEHMAN BROTHERS INTERNATIONAL(EUROPE) (02538254) entered administration on September 15, 2008, with PricewaterhouseCoopers LLP practitioners as administrators.","source_ids":["src-071"],"entity_ids":["lbie","pwc-llp"],"qualification":"","response":"","outcome":"The administration ended on October 8, 2025, when a members' voluntary liquidation began after a declaration of solvency sworn on October 2, 2025, with PricewaterhouseCoopers LLP partners as liquidators.","adverse_subject_ids":["lbie"]},"reading":"Fact: Companies House shows that LEHMAN BROTHERS INTERNATIONAL(EUROPE) (02538254) entered administration on September 15, 2008, with PricewaterhouseCoopers LLP practitioners as administrators."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lbie-agr","record":{"id":"c-for-lbie-agr","kind":"fact","text":"On January 14, 2025 the New York State Court of Appeals denied leave to appeal to Lehman Brothers International (Europe) in its case against Assured Guaranty, leaving in place the lower courts' decision in Assured Guaranty's favour; LBHI stated that this would have a material adverse effect on its maximum potential recoveries, but not on its expected recoveries.","source_ids":["src-029"],"entity_ids":["lbie","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: On January 14, 2025 the New York State Court of Appeals denied leave to appeal to Lehman Brothers International (Europe) in its case against Assured Guaranty, leaving in place the lower courts' decision in Assured Guaranty's favour; LBHI stated that this would have a material adverse effect on its maximum potential recoveries, but not on its expected recoveries."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-uk-directors","record":{"id":"c-for-uk-directors","kind":"fact","text":"Companies House appointment records show that the last directors of Lehman Brothers Holdings PLC also sat on other U.K. Lehman companies: Dominic Ian Gibb from May 12, 2008 to July 17, 2009 (including Lehman Brothers UK Holdings Limited, Lehman Brothers Limited and LB Holdings Intermediate 2 Limited, and from July 10, 2008 Lehman Brothers International (Europe)); Ian Michael Jameson from August 20, 2001 to July 17, 2009 on the same companies (LB Holdings Intermediate 2 Limited from October 5, 2006); and David Steven Rushton, a director of the PLC from March 28, 2006 to July 17, 2009 and of LB GP No. 1 Ltd. from March 21, 2005 to February 27, 2009.","source_ids":["src-057","src-058","src-059"],"entity_ids":["gibb","jameson","rushton","lbh-plc","lbukh-ltd","lb-ltd","lbhi2","lbie","lb-gp1"],"qualification":"","response":"","outcome":""},"reading":"Fact: Companies House appointment records show that the last directors of Lehman Brothers Holdings PLC also sat on other U.K. Lehman companies: Dominic Ian Gibb from May 12, 2008 to July 17, 2009 (including Lehman Brothers UK Holdings Limited, Lehman Brothers Limited and LB Holdings Intermediate 2 Limited, and from July 10, 2008 Lehman Brothers International (Europe)); Ian Michael Jameson from August 20, 2001 to July 17, 2009 on the same companies (LB Holdings Intermediate 2 Limited from October 5, 2006); and David Steven Rushton, a director of the PLC from March 28, 2006 to July 17, 2009 and of LB GP No. 1 Ltd. from March 21, 2005 to February 27, 2009."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-for-lowitt-uk","record":{"id":"c-for-lowitt-uk","kind":"fact","text":"Companies House records Ian Theo Lowitt as a director of Lehman Brothers Holdings PLC and Lehman Brothers UK Holdings Limited from July 7, 2000, and of Lehman Brothers International (Europe) and Lehman Brothers Europe Limited from May 31, 2006, all until April 17, 2007.","source_ids":["src-055","src-042"],"entity_ids":["lowitt","lbh-plc","lbukh-ltd","lbie","lb-europe-ltd"],"qualification":"","response":"","outcome":""},"reading":"Fact: Companies House records Ian Theo Lowitt as a director of Lehman Brothers Holdings PLC and Lehman Brothers UK Holdings Limited from July 7, 2000, and of Lehman Brothers International (Europe) and Lehman Brothers Europe Limited from May 31, 2006, all until April 17, 2007."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-identity","record":{"id":"c-lbi-identity","kind":"fact","text":"Lehman Brothers Inc. (LBI) was a Delaware corporation with IRS identification number 13-2518466, a broker-dealer registered under Section 15 of the Securities Exchange Act, wholly owned by LBHI, at 745 Seventh Avenue, New York; FINRA's records identify it by Central Registration Depository number 7506.","source_ids":["src-005","src-085"],"entity_ids":["lbi","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Lehman Brothers Inc. (LBI) was a Delaware corporation with IRS identification number 13-2518466, a broker-dealer registered under Section 15 of the Securities Exchange Act, wholly owned by LBHI, at 745 Seventh Avenue, New York; FINRA's records identify it by Central Registration Depository number 7506."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-nasd-2002","record":{"id":"c-lbi-nasd-2002","kind":"fact","text":"According to NASD's August 2002 summary of disciplinary actions, NASD's findings against Lehman Brothers, Inc. (CRD #7506) were that it failed to use reasonable diligence to obtain the best inter-dealer market for customer orders and committed related order-handling and short-sale violations.","source_ids":["src-085"],"entity_ids":["lbi"],"qualification":"","response":"The firm submitted a Letter of Acceptance, Waiver, and Consent, consenting to the sanctions and to the entry of the findings without admitting or denying the allegations.","outcome":"It was censured, fined $23,000 and required to pay $568.75 plus interest in restitution to customers.","adverse_subject_ids":["lbi"]},"reading":"Fact: According to NASD's August 2002 summary of disciplinary actions, NASD's findings against Lehman Brothers, Inc. (CRD #7506) were that it failed to use reasonable diligence to obtain the best inter-dealer market for customer orders and committed related order-handling and short-sale violations."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-sec-2003","record":{"id":"c-lbi-sec-2003","kind":"fact","text":"A notice published by the SEC in the Federal Register on December 1, 2003 (Release No. IC-26263) describes the action Securities and Exchange Commission v. Lehman Brothers Inc. (03 Civ. 2940 (WHP), S.D.N.Y., filed April 28, 2003), in which the SEC alleged that Lehman violated NASD and NYSE rules through practices that created or maintained inappropriate influence by its investment banking business over its research analysts. The notice concerned an application by Lehman affiliates for relief from the resulting disqualification under section 9(a) of the Investment Company Act.","source_ids":["src-095"],"entity_ids":["lbi","sec"],"qualification":"","response":"Lehman consented to the injunction, disgorgement and penalties without admitting or denying the allegations, and expected related settlements with state and territorial agencies.","outcome":"On October 31, 2003 the court entered an injunction against Lehman Brothers Inc.; the same day the SEC issued a temporary order exempting the applicants from the disqualification until it acted on their application for a permanent order.","adverse_subject_ids":["lbi"]},"reading":"Fact: A notice published by the SEC in the Federal Register on December 1, 2003 (Release No. IC-26263) describes the action Securities and Exchange Commission v. Lehman Brothers Inc. (03 Civ. 2940 (WHP), S.D.N.Y., filed April 28, 2003), in which the SEC alleged that Lehman violated NASD and NYSE rules through practices that created or maintained inappropriate influence by its investment banking business over its research analysts. The notice concerned an application by Lehman affiliates for relief from the resulting disqualification under section 9(a) of the Investment Company Act."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-finra-listing","record":{"id":"c-lbi-finra-listing","kind":"fact","text":"A commercial sanctions and politically-exposed-persons database lists \"LEHMAN BROTHERS INC.\" (United States) under the topic of regulatory action, drawn from a dataset of FINRA enforcement actions, with ten undated entries attributed to the Financial Industry Regulatory Authority.","source_ids":["src-022","src-009"],"entity_ids":["lbi"],"qualification":"The listing records regulatory actions; it is not a sanctions designation, and the database does not give dates, programmes or a registration number that would tie each entry to this firm.","response":"","outcome":""},"reading":"Fact: A commercial sanctions and politically-exposed-persons database lists \"LEHMAN BROTHERS INC.\" (United States) under the topic of regulatory action, drawn from a dataset of FINRA enforcement actions, with ten undated entries attributed to the Financial Industry Regulatory Authority."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-sipa","record":{"id":"c-lbi-sipa","kind":"fact","text":"The SIPA liquidation of Lehman Brothers Inc. (Case No. 08-01420), begun on September 19, 2008, was conducted by trustee James W. Giddens, with the law firm Hughes Hubbard & Reed LLP; Lehman Brothers Inc. also sold assets to Barclays under the sale order entered in the SIPA proceeding. The case was closed by the Order Discharging the Trustee, Canceling His Bond, Closing the Estate and Granting Related Relief (ECF No. 15413) of September 28, 2022, and all allowed general unsecured claims were exchanged for interests in the LBI Liquidating Trust.","source_ids":["src-049","src-126"],"entity_ids":["lbi","giddens","hughes-hubbard","sipc","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: The SIPA liquidation of Lehman Brothers Inc. (Case No. 08-01420), begun on September 19, 2008, was conducted by trustee James W. Giddens, with the law firm Hughes Hubbard & Reed LLP; Lehman Brothers Inc. also sold assets to Barclays under the sale order entered in the SIPA proceeding. The case was closed by the Order Discharging the Trustee, Canceling His Bond, Closing the Estate and Granting Related Relief (ECF No. 15413) of September 28, 2022, and all allowed general unsecured claims were exchanged for interests in the LBI Liquidating Trust."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-results","record":{"id":"c-lbi-results","kind":"fact","text":"According to the trustee, he administered more than $123 billion in the liquidation. Over 110,000 customer accounts worth more than $92 billion were transferred to Neuberger Berman, Barclays Capital Inc. and other broker-dealers, $13.5 billion was distributed through the customer claims process, and all former securities customers were satisfied at 100% of their net equity through settlements the trustee negotiated with LBHI and Lehman Brothers International (Europe). Secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%, about $9.4 billion, over eight distributions.","source_ids":["src-049"],"entity_ids":["giddens","lbi","lbhi","lbie","barclays-capital-inc"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the trustee, he administered more than $123 billion in the liquidation. Over 110,000 customer accounts worth more than $92 billion were transferred to Neuberger Berman, Barclays Capital Inc. and other broker-dealers, $13.5 billion was distributed through the customer claims process, and all former securities customers were satisfied at 100% of their net equity through settlements the trustee negotiated with LBHI and Lehman Brothers International (Europe). Secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%, about $9.4 billion, over eight distributions."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-esep","record":{"id":"c-lbi-esep","kind":"fact","text":"According to the trustee's July 13, 2017 announcement, the U.S. Bankruptcy Court for the Southern District of New York (Judge Shelley C. Chapman) ruled that day that claims by roughly 350 former Lehman Brothers Inc. executives and select employees under the Executive and Select Employee Plan (ESEP) were subordinated, upholding the trustee's determination. The trustee then reported more than $115 billion returned to customers and creditors and 424 of more than 15,000 general creditor claims still unresolved at March 31, 2017.","source_ids":["src-126"],"entity_ids":["lbi","giddens"],"qualification":"","response":"","outcome":""},"reading":"Fact: According to the trustee's July 13, 2017 announcement, the U.S. Bankruptcy Court for the Southern District of New York (Judge Shelley C. Chapman) ruled that day that claims by roughly 350 former Lehman Brothers Inc. executives and select employees under the Executive and Select Employee Plan (ESEP) were subordinated, upholding the trustee's determination. The trustee then reported more than $115 billion returned to customers and creditors and 424 of more than 15,000 general creditor claims still unresolved at March 31, 2017."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-lbi-giddens","record":{"id":"c-lbi-giddens","kind":"fact","text":"James W. Giddens's mediator profile on the website of the U.S. Bankruptcy Court for the Southern District of New York, updated January 3, 2013, describes him as a partner of Hughes Hubbard & Reed LLP and chair of its bankruptcy group, trustee for the SIPA liquidations of Lehman Brothers Inc. and MF Global Inc., and an adviser to the Securities Investor Protection Corporation (SIPC) for 30 years.","source_ids":["src-064"],"entity_ids":["giddens","hughes-hubbard","lbi","sipc"],"qualification":"","response":"","outcome":""},"reading":"Fact: James W. Giddens's mediator profile on the website of the U.S. Bankruptcy Court for the Southern District of New York, updated January 3, 2013, describes him as a partner of Hughes Hubbard & Reed LLP and chair of its bankruptcy group, trustee for the SIPA liquidations of Lehman Brothers Inc. and MF Global Inc., and an adviser to the Securities Investor Protection Corporation (SIPC) for 30 years."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-fuld-after","record":{"id":"c-ppl-fuld-after","kind":"fact","text":"Richard S. Fuld, Jr.'s later activities: according to an online encyclopedia article, he told contacts in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 until early 2012 he was registered with FINRA as employed by the broker-dealer Legend Securities; Matrix Private Capital Group's website, which says the firm was founded in 2016, describes him as its founder, chairman and chief executive officer and the former chairman and chief executive of Lehman Brothers.","source_ids":["src-018","src-092"],"entity_ids":["fuld","matrix","legend","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Richard S. Fuld, Jr.'s later activities: according to an online encyclopedia article, he told contacts in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 until early 2012 he was registered with FINRA as employed by the broker-dealer Legend Securities; Matrix Private Capital Group's website, which says the firm was founded in 2016, describes him as its founder, chairman and chief executive officer and the former chairman and chief executive of Lehman Brothers."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-lowitt-marex","record":{"id":"c-ppl-lowitt-marex","kind":"fact","text":"SEC ownership filings under the same reporting-person record that Ian T. Lowitt used as an LBHI insider in 2008 show him in July 2026 as a director and chief executive officer of Marex Group Ltd (ticker MRX); after sales on July 13, 2026 under a Rule 10b5-1 plan he held 2,794,216 ordinary shares directly. A Companies House officer record with matching particulars lists him as a director of MAREX UK HOLDINGS LIMITED from November 1, 2012 to July 14, 2026 and of other Marex group companies.","source_ids":["src-019","src-020","src-075"],"entity_ids":["lowitt","marex","marex-uk"],"qualification":"","response":"","outcome":""},"reading":"Fact: SEC ownership filings under the same reporting-person record that Ian T. Lowitt used as an LBHI insider in 2008 show him in July 2026 as a director and chief executive officer of Marex Group Ltd (ticker MRX); after sales on July 13, 2026 under a Rule 10b5-1 plan he held 2,794,216 ordinary shares directly. A Companies House officer record with matching particulars lists him as a director of MAREX UK HOLDINGS LIMITED from November 1, 2012 to July 14, 2026 and of other Marex group companies."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-marex-suit","record":{"id":"c-ppl-marex-suit","kind":"attributed","text":"On October 9, 2025 a law firm for investors announced a securities class action in the U.S. District Court for the Southern District of New York, Katz v. Marex Group plc et al. (1:25-cv-08368), against Marex Group plc and certain of its directors and officers under sections 10(b) and 20(a) of the Securities Exchange Act, on behalf of short sellers of Marex securities between August 14, 2024 and August 5, 2025. The plaintiffs alleged that Marex improperly inflated its cash flow and the revenues, assets and profits of its market-making segment through off-book intercompany transactions. A court docket aggregator lists Ian Theo Lowitt among the named defendants.","source_ids":["src-086","src-100"],"entity_ids":["marex","lowitt"],"qualification":"These were the plaintiffs' allegations, announced by their counsel.","response":"A February 18, 2026 court order refers to the defendants' forthcoming motions to dismiss.","outcome":"On April 13, 2026 the plaintiff voluntarily dismissed the action with prejudice and without costs against Marex Group PLC, Ian Theo Lowitt and the other named individual defendant. A related case (25-cv-8393) continued, and in August 2026 a motion for preliminary approval of a proposed class settlement in it was referred to a magistrate judge.","adverse_subject_ids":["marex"]},"reading":"Attributed: On October 9, 2025 a law firm for investors announced a securities class action in the U.S. District Court for the Southern District of New York, Katz v. Marex Group plc et al. (1:25-cv-08368), against Marex Group plc and certain of its directors and officers under sections 10(b) and 20(a) of the Securities Exchange Act, on behalf of short sellers of Marex securities between August 14, 2024 and August 5, 2025. The plaintiffs alleged that Marex improperly inflated its cash flow and the revenues, assets and profits of its market-making segment through off-book intercompany transactions. A court docket aggregator lists Ian Theo Lowitt among the named defendants."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-gent-fca","record":{"id":"c-ppl-gent-fca","kind":"fact","text":"In a Final Notice of August 5, 2022, the U.K. Financial Conduct Authority imposed a penalty of £80,000 on Sir Christopher Gent, a former LBHI director, for unlawfully disclosing inside information in breach of the EU Market Abuse Regulation: on October 10, 2018, as non-executive chairman of ConvaTec Group Plc, he told two major shareholders of a forthcoming revision of ConvaTec's financial guidance and of its chief executive's departure before these were announced to the market. The FCA found that he acted negligently and made no profit from the disclosure. The matter concerns ConvaTec and is unrelated to Lehman.","source_ids":["src-090"],"entity_ids":["gent","convatec","lbhi"],"qualification":"","response":"Sir Christopher made representations that he was not negligent and that any breach was inadvertent; the FCA accepted some of his representations but not these.","outcome":"The FCA imposed the £80,000 penalty.","adverse_subject_ids":["gent"]},"reading":"Fact: In a Final Notice of August 5, 2022, the U.K. Financial Conduct Authority imposed a penalty of £80,000 on Sir Christopher Gent, a former LBHI director, for unlawfully disclosing inside information in breach of the EU Market Abuse Regulation: on October 10, 2018, as non-executive chairman of ConvaTec Group Plc, he told two major shareholders of a forthcoming revision of ConvaTec's financial guidance and of its chief executive's departure before these were announced to the market. The FCA found that he acted negligently and made no profit from the disclosure. The matter concerns ConvaTec and is unrelated to Lehman."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-gent-career","record":{"id":"c-ppl-gent-career","kind":"fact","text":"The FCA's notice describes Sir Christopher Gent as chief executive of Vodafone Group plc from January 1997 to July 2003 and a director from January 1985, non-executive chairman of GlaxoSmithKline plc from January 2005 to May 2015, and non-executive chairman of ConvaTec from October 31, 2016 until May 2019.","source_ids":["src-090"],"entity_ids":["gent","vodafone","gsk","convatec"],"qualification":"","response":"","outcome":""},"reading":"Fact: The FCA's notice describes Sir Christopher Gent as chief executive of Vodafone Group plc from January 1997 to July 2003 and a director from January 1985, non-executive chairman of GlaxoSmithKline plc from January 2005 to May 2015, and non-executive chairman of ConvaTec from October 31, 2016 until May 2019."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-mcdade-riverbirch","record":{"id":"c-ppl-mcdade-riverbirch","kind":"fact","text":"An amended Form D filed with the SEC on March 17, 2014 by River Birch Partners, LP, a Delaware fund, names Herbert H. McDade III as an executive officer of the issuer and a managing member of its general partner, River Birch Capital GP, LLC, and reports $114,920,495 of interests sold.","source_ids":["src-041"],"entity_ids":["mcdade","river-birch-gp","river-birch"],"qualification":"","response":"","outcome":""},"reading":"Fact: An amended Form D filed with the SEC on March 17, 2014 by River Birch Partners, LP, a Delaware fund, names Herbert H. McDade III as an executive officer of the issuer and a managing member of its general partner, River Birch Capital GP, LLC, and reports $114,920,495 of interests sold."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-omeara-conduit","record":{"id":"c-ppl-omeara-conduit","kind":"fact","text":"A financial-data aggregator's profile describes Christopher M. O'Meara as the founder of Conduit Securities Pte Ltd. and, since 2024, chief executive of Conduit Asset Management Pte Ltd., and as chief risk officer of Lehman Brothers Holdings from 2007 to 2015.","source_ids":["src-024"],"entity_ids":["omeara","conduit-am","lbhi"],"qualification":"The dates are the aggregator's and are not confirmed by a primary record.","response":"","outcome":""},"reading":"Fact: A financial-data aggregator's profile describes Christopher M. O'Meara as the founder of Conduit Securities Pte Ltd. and, since 2024, chief executive of Conduit Asset Management Pte Ltd., and as chief risk officer of Lehman Brothers Holdings from 2007 to 2015."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-bury","record":{"id":"c-ppl-bury","kind":"fact","text":"According to an online encyclopedia article, Hans Martin Bury, a Social Democratic member of the German Bundestag from 1990 to 2005, was Minister of State at the Federal Chancellery from August 1999 to October 2002 and Minister of State for Europe at the Foreign Office from October 2002 to 2005; he then became a managing director in Lehman Brothers' European investment banking division and, from 2008, a member of the board, and after the bank's insolvency was managing partner of the consultancy Hering Schuppener from 2009 to December 31, 2017. A commercial sanctions and politically-exposed-persons database lists him as a politician and former public official.","source_ids":["src-073","src-091"],"entity_ids":["bury","bankhaus","hering-schuppener"],"qualification":"The database matched the entry to him by name without verifying identity; the entry concerns public offices, is not a sanctions designation and does not mention Lehman.","response":"","outcome":""},"reading":"Fact: According to an online encyclopedia article, Hans Martin Bury, a Social Democratic member of the German Bundestag from 1990 to 2005, was Minister of State at the Federal Chancellery from August 1999 to October 2002 and Minister of State for Europe at the Foreign Office from October 2002 to 2005; he then became a managing director in Lehman Brothers' European investment banking division and, from 2008, a member of the board, and after the bank's insolvency was managing partner of the consultancy Hering Schuppener from 2009 to December 31, 2017. A commercial sanctions and politically-exposed-persons database lists him as a politician and former public official."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-schmitz-morkramer","record":{"id":"c-ppl-schmitz-morkramer","kind":"fact","text":"A 2005 financial news item reports that Dr. Patrick Schmitz-Morkramer, who had worked for Lehman Brothers since 1999 and was an executive director in its German investment banking business, joined the supervisory board of the real-estate company Vivacon AG on August 25, 2005.","source_ids":["src-084"],"entity_ids":["schmitz-morkramer","vivacon","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: A 2005 financial news item reports that Dr. Patrick Schmitz-Morkramer, who had worked for Lehman Brothers since 1999 and was an executive director in its German investment banking business, joined the supervisory board of the real-estate company Vivacon AG on August 25, 2005."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ppl-spieler","record":{"id":"c-ppl-spieler","kind":"fact","text":"Leonteq AG announced on February 6, 2025 that Christian Spieler would become its chief executive on March 1, 2025, describing him as having joined Lehman Brothers in 2005 as head of capital markets for Germany and Austria and as a member of the executive board of Citigroup Global Markets Europe from 2008 to 2021.","source_ids":["src-099"],"entity_ids":["spieler","leonteq","citigroup-gme","lbhi"],"qualification":"","response":"","outcome":""},"reading":"Fact: Leonteq AG announced on February 6, 2025 that Christian Spieler would become its chief executive on March 1, 2025, describing him as having joined Lehman Brothers in 2005 as head of capital markets for Germany and Austria and as a member of the executive board of Citigroup Global Markets Europe from 2008 to 2021."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-own-amex-identity","record":{"id":"c-own-amex-identity","kind":"fact","text":"The SEC's EDGAR record for AMERICAN EXPRESS CO shows CIK 0000004962, employer identification number 134922250, incorporation in New York, SIC code 6199 (finance services), the ticker AXP on the New York Stock Exchange and an address at 200 Vesey Street, New York; it is a large accelerated filer.","source_ids":["src-053"],"entity_ids":["amex"],"qualification":"","response":"","outcome":""},"reading":"Fact: The SEC's EDGAR record for AMERICAN EXPRESS CO shows CIK 0000004962, employer identification number 134922250, incorporation in New York, SIC code 6199 (finance services), the ticker AXP on the New York Stock Exchange and an address at 200 Vesey Street, New York; it is a large accelerated filer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"c-ch11-lbsf-cdo-suit","record":{"id":"c-ch11-lbsf-cdo-suit","kind":"fact","text":"A federal court publication lists adversary proceeding 10-3547, Lehman Brothers Special Financing Inc. v. Bank of America National Association et al., in the U.S. Bankruptcy Court for the Southern District of New York, with an opinion published on June 28, 2016. LBSF is the plaintiff; the defendants include Bank of America National Association, Bank of New York Corporate Trustee Services Ltd., Citibank, N.A., U.S. Bank National Association and Wells Fargo Bank, National Association, together with numerous issuers and co-issuers of collateralised debt obligation series, which are not listed here.","source_ids":["src-124"],"entity_ids":["lbsf","bofa-na","bny-cts","citibank","us-bank-na","wells-fargo-na"],"qualification":"The publication gives neither the subject of the claims nor the result of the opinion.","response":"","outcome":""},"reading":"Fact: A federal court publication lists adversary proceeding 10-3547, Lehman Brothers Special Financing Inc. v. Bank of America National Association et al., in the U.S. Bankruptcy Court for the Southern District of New York, with an opinion published on June 28, 2016. LBSF is the plaintiff; the defendants include Bank of America National Association, Bank of New York Corporate Trustee Services Ltd., Citibank, N.A., U.S. Bank National Association and Wells Fargo Bank, National Association, together with numerous issuers and co-issuers of collateralised debt obligation series, which are not listed here."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3dbb00fb237ef3fdf297efc9","record":{"id":"display-claim-3dbb00fb237ef3fdf297efc9","kind":"analysis","text":"The dossier sets out, from official filings and the other retained records, how LBHI's subsidiaries and funding were organised before 2008, including its note issuers, German bank and mortgage companies; what the bankruptcy examiner found about Repo 105 and the auditor, beside the officers' and Ernst & Young's answers, the July 2011 court ruling and the settlements; and how the Chapter 11 plan, the Plan Trust, Alvarez & Marsal and the foreign insolvencies have handled the estate up to the October 2026 distribution. Each allegation keeps its source's status, the party's response and the recorded outcome beside it.","source_ids":["src-002","src-003","src-005","src-014","src-045","src-039","src-120","src-127","src-038","src-076","src-036","src-031","src-037","src-101","src-052","src-049","src-102","src-021","src-040","src-035","src-034","src-068","src-108","src-056","src-042","src-050","src-071"],"entity_ids":["lbhi","lbi","lehman-cayman","amex","nippon-life","citibank","bny-mellon","lbt","lbuk-delaware","bundesbank","bankhaus","bafin","fuld","omeara","callan","lowitt","ey","weil","barclays-capital-inc","sipc","giddens","plan-trust","wilmington-trust-co","schimmelpenninck","verhoeven","frege","bonacker","bury","schmitz-morkramer","spieler","olivier","lbh-plc","pwc-llp","gibb","jameson","rushton","lbie"],"premise_claim_ids":["c-id-lbhi","c-str-holding","c-id-business-2008","c-own-spinoff-1994","c-str-balance-2008","c-str-bond-debt-2008","c-str-lbt-funding","c-str-eurosystem","c-r105-definition","c-r105-examiner-use","c-r105-officer-claims","c-ey-auditor-2005-2008","c-r105-ag-settlement","c-col-examiner-why","c-col-petition","c-col-barclays-sale","c-col-sipa-start","c-ch11-confirmation","c-ch11-effective","c-rec-d30","c-rec-noteholders-2026","c-for-lbt-bankruptcy","c-for-bankhaus-insolvency","c-for-plc-administration","c-for-lbie"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The dossier sets out, from official filings and the other retained records, how LBHI's subsidiaries and funding were organised before 2008, including its note issuers, German bank and mortgage companies; what the bankruptcy examiner found about Repo 105 and the auditor, beside the officers' and Ernst & Young's answers, the July 2011 court ruling and the settlements; and how the Chapter 11 plan, the Plan Trust, Alvarez & Marsal and the foreign insolvencies have handled the estate up to the October 2026 distribution. Each allegation keeps its source's status, the party's response and the recorded outcome beside it."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9a9f7522129c58ed2c6b883c","record":{"id":"display-claim-9a9f7522129c58ed2c6b883c","kind":"analysis","text":"Lehman Brothers Holdings Inc. (LBHI) is a Delaware corporation registered with the SEC under Commission File Number 1-9466. In November 2007 it described itself as a holding company that, through its subsidiaries, was one of the leading global investment banks, and as the direct 100% parent of the broker-dealer Lehman Brothers Inc. (LBI) and of Lehman (Cayman Islands) Ltd. Its September 2008 bankruptcy petition called the group the fourth largest investment bank in the United States, working through three segments: Capital Markets, Investment Banking and Investment Management. In 2008 its principal offices were at 745 Seventh Avenue, New York; by March 2012 they were at 1271 Avenue of the Americas.","source_ids":["src-002","src-003","src-005","src-014"],"entity_ids":["lbhi","lbi","lehman-cayman"],"premise_claim_ids":["c-id-lbhi","c-str-holding","c-id-business-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Lehman Brothers Holdings Inc. (LBHI) is a Delaware corporation registered with the SEC under Commission File Number 1-9466. In November 2007 it described itself as a holding company that, through its subsidiaries, was one of the leading global investment banks, and as the direct 100% parent of the broker-dealer Lehman Brothers Inc. (LBI) and of Lehman (Cayman Islands) Ltd. Its September 2008 bankruptcy petition called the group the fourth largest investment bank in the United States, working through three segments: Capital Markets, Investment Banking and Investment Management. In 2008 its principal offices were at 745 Seventh Avenue, New York; by March 2012 they were at 1271 Avenue of the Americas."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-4452710545fbfe813fbe721d","record":{"id":"display-claim-4452710545fbfe813fbe721d","kind":"analysis","text":"LBHI became an independent listed company on May 31, 1994, when American Express distributed all the LBHI common stock it held to its own shareholders and the shares began regular-way trading on the New York Stock Exchange under the symbol LEH. At May 31, 2008, according to Exhibit A to its petition, the group had consolidated total assets of $639 billion and total debts of $613 billion, with 694,401,926 common shares outstanding.","source_ids":["src-045","src-014"],"entity_ids":["lbhi","amex","nippon-life"],"premise_claim_ids":["c-own-spinoff-1994","c-str-balance-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI became an independent listed company on May 31, 1994, when American Express distributed all the LBHI common stock it held to its own shareholders and the shares began regular-way trading on the New York Stock Exchange under the symbol LEH. At May 31, 2008, according to Exhibit A to its petition, the group had consolidated total assets of $639 billion and total debts of $613 billion, with 694,401,926 common shares outstanding."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-4a778f8e0538c14648728f96","record":{"id":"display-claim-4a778f8e0538c14648728f96","kind":"analysis","text":"The petition's list of the 30 largest unsecured claims was headed by bond debt: about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee, and about $12 billion of subordinated and $5 billion of junior subordinated debt, with The Bank of New York Mellon Corporation as trustee. The debtors stated that the list was not an admission of liability and that all claims remained subject to offsets, reconciliation and other adjustments.","source_ids":["src-014"],"entity_ids":["lbhi","citibank","bny-mellon"],"premise_claim_ids":["c-str-bond-debt-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The petition's list of the 30 largest unsecured claims was headed by bond debt: about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee, and about $12 billion of subordinated and $5 billion of junior subordinated debt, with The Bank of New York Mellon Corporation as trustee. The debtors stated that the list was not an admission of liability and that all claims remained subject to offsets, reconciliation and other adjustments."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-a7736d809d3367382409e4cf","record":{"id":"display-claim-a7736d809d3367382409e4cf","kind":"analysis","text":"Funding also ran through subsidiaries. Lehman Brothers Treasury Co. B.V. in Amsterdam was set up in 1995 to finance the group by issuing structured notes to institutional and retail investors, and was wholly owned through Lehman Brothers UK Holdings (Delaware) Inc. by LBHI. In Germany, according to Deutsche Bundesbank, Lehman Brothers Bankhaus AG conducted the group's monetary-policy operations with the Eurosystem; when the German supervisor imposed a moratorium on it on September 15, 2008 the bank owed the Bundesbank about €8.5 billion, secured by pledged securities and guaranteed by LBHI.","source_ids":["src-039","src-120"],"entity_ids":["lbt","lbuk-delaware","lbhi","bundesbank","bankhaus","bafin"],"premise_claim_ids":["c-str-lbt-funding","c-str-eurosystem"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Funding also ran through subsidiaries. Lehman Brothers Treasury Co. B.V. in Amsterdam was set up in 1995 to finance the group by issuing structured notes to institutional and retail investors, and was wholly owned through Lehman Brothers UK Holdings (Delaware) Inc. by LBHI. In Germany, according to Deutsche Bundesbank, Lehman Brothers Bankhaus AG conducted the group's monetary-policy operations with the Eurosystem; when the German supervisor imposed a moratorium on it on September 15, 2008 the bank owed the Bundesbank about €8.5 billion, secured by pledged securities and guaranteed by LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-87c3292ae213bbf5decbedc6","record":{"id":"display-claim-87c3292ae213bbf5decbedc6","kind":"analysis","text":"A Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, which removed the assets from its balance sheet; Lehman used the cash to pay down other liabilities, reducing its balance sheet and its reported net leverage. The court-appointed examiner, Anton R. Valukas, reported on March 11, 2010 that Lehman used these transactions to remove $50 billion of assets temporarily at the first and second quarter ends of 2008, and found a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation. He also found colorable claims against the senior officers who certified the financial statements without disclosing their effects (chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt) and against the external auditor Ernst & Young. Before finalising, he told counsel for each of them the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion. The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact, and stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule. His findings were not adjudicated as such. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, among them that Lehman's use of Repo 105 \"paint[ed] a misleading picture of the company's financial position at the end of each quarter\"; that was a ruling on the pleadings, not a finding of fact, and according to the investors' lead counsel the claims against Ernst & Young survived only in part. The class actions were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014). The investors' lead counsel later quoted a September 2013 newspaper report that the SEC and the Justice Department decided against asserting claims after finding that Repo 105 \"had nothing to do with Lehman's failure and was technically allowed under an obscure accounting rule\".","source_ids":["src-127","src-038","src-076"],"entity_ids":["lbhi","fuld","omeara","callan","lowitt","ey"],"premise_claim_ids":["c-r105-definition","c-r105-examiner-use","c-r105-officer-claims"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, which removed the assets from its balance sheet; Lehman used the cash to pay down other liabilities, reducing its balance sheet and its reported net leverage. The court-appointed examiner, Anton R. Valukas, reported on March 11, 2010 that Lehman used these transactions to remove $50 billion of assets temporarily at the first and second quarter ends of 2008, and found a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation. He also found colorable claims against the senior officers who certified the financial statements without disclosing their effects (chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt) and against the external auditor Ernst & Young. Before finalising, he told counsel for each of them the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion. The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact, and stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule. His findings were not adjudicated as such. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, among them that Lehman's use of Repo 105 \"paint[ed] a misleading picture of the company's financial position at the end of each quarter\"; that was a ruling on the pleadings, not a finding of fact, and according to the investors' lead counsel the claims against Ernst & Young survived only in part. The class actions were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014). The investors' lead counsel later quoted a September 2013 newspaper report that the SEC and the Justice Department decided against asserting claims after finding that Repo 105 \"had nothing to do with Lehman's failure and was technically allowed under an obscure accounting rule\"."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-bdbcabc19b97dd450d40ae62","record":{"id":"display-claim-bdbcabc19b97dd450d40ae62","kind":"analysis","text":"Ernst & Young's consents cover its reports on LBHI's financial statements for fiscal 2005 and, in a consent of January 28, 2008 whose retained copy omits the firm's name, for fiscal 2007. On April 15, 2015 the New York Attorney General announced a $10 million settlement of the Martin Act case his office had brought in December 2010 over Ernst & Young's role as Lehman's auditor in an alleged fraud involving Repo 105, most of it restitution to Lehman investors, alongside about $99 million Ernst & Young was paying to settle the private class action.","source_ids":["src-036","src-031","src-037"],"entity_ids":["ey","lbhi"],"premise_claim_ids":["c-ey-auditor-2005-2008","c-r105-ag-settlement"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Ernst & Young's consents cover its reports on LBHI's financial statements for fiscal 2005 and, in a consent of January 28, 2008 whose retained copy omits the firm's name, for fiscal 2007. On April 15, 2015 the New York Attorney General announced a $10 million settlement of the Martin Act case his office had brought in December 2010 over Ernst & Young's role as Lehman's auditor in an alleged fraud involving Repo 105, most of it restitution to Lehman investors, alongside about $99 million Ernst & Young was paying to settle the private class action."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-06bb1603f1cff928bc6af92b","record":{"id":"display-claim-06bb1603f1cff928bc6af92b","kind":"analysis","text":"According to the examiner, Lehman failed because it could not keep the confidence of its lenders and counterparties and lacked the liquidity to meet its obligations, after building up concentrations of illiquid real-estate assets. LBHI's board resolved on September 14, 2008 to file under Chapter 11, and the case was commenced the next day in the U.S. Bankruptcy Court for the Southern District of New York, jointly administered with the affiliated debtors as Case No. 08-13555. The court confirmed the plan on December 6, 2011, it became effective on March 6, 2012, and LBHI's own case was still active in 2026.","source_ids":["src-038","src-014","src-002","src-101"],"entity_ids":["lbhi","weil","lowitt"],"premise_claim_ids":["c-col-examiner-why","c-col-petition"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the examiner, Lehman failed because it could not keep the confidence of its lenders and counterparties and lacked the liquidity to meet its obligations, after building up concentrations of illiquid real-estate assets. LBHI's board resolved on September 14, 2008 to file under Chapter 11, and the case was commenced the next day in the U.S. Bankruptcy Court for the Southern District of New York, jointly administered with the affiliated debtors as Case No. 08-13555. The court confirmed the plan on December 6, 2011, it became effective on March 6, 2012, and LBHI's own case was still active in 2026."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-2061d0682eb729de029097ec","record":{"id":"display-claim-2061d0682eb729de029097ec","kind":"analysis","text":"On September 16, 2008 LBHI and LBI agreed to sell Lehman's North American investment banking, trading and research business, its headquarters and two data centers to Barclays Capital Inc. for $1.54 billion; the court approved the sale on September 20 and it closed on September 22. On September 19 the Securities Investor Protection Corporation started the liquidation of LBI, with James W. Giddens as trustee. That case was closed in September 2022; according to the trustee, former securities customers were satisfied at 100% of net equity, secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%.","source_ids":["src-052","src-049"],"entity_ids":["lbhi","lbi","barclays-capital-inc","sipc","giddens"],"premise_claim_ids":["c-col-barclays-sale","c-col-sipa-start"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On September 16, 2008 LBHI and LBI agreed to sell Lehman's North American investment banking, trading and research business, its headquarters and two data centers to Barclays Capital Inc. for $1.54 billion; the court approved the sale on September 20 and it closed on September 22. On September 19 the Securities Investor Protection Corporation started the liquidation of LBI, with James W. Giddens as trustee. That case was closed in September 2022; according to the trustee, former securities customers were satisfied at 100% of net equity, secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-8c063ec1959e6bb4bef4c697","record":{"id":"display-claim-8c063ec1959e6bb4bef4c697","kind":"analysis","text":"The confirmed plan, accepted by creditors asserting about $400 billion of claims, consists of 23 separate plans and does not substantively consolidate the debtors. On its effective date all LBHI stock was cancelled and one new share was issued to the Lehman Brothers Holdings Inc. Plan Trust for the former stockholders; LBHI does not expect them to receive any distributions. Through the thirtieth distribution in April 2025 the debtors had paid $129.4 billion to creditors, of which $96.4 billion went to claims owned or formerly owned by third parties. The indenture trustee's notice for the thirty-third distribution, on October 1, 2026, puts cumulative payments on the senior noteholders' allowed claim of $48.8 billion at 46.827210%. LBHI states that its quarterly financial reports, the source of the April 2025 total, are not prepared under U.S. generally accepted accounting principles and are not audited or reviewed by independent accountants.","source_ids":["src-002","src-102","src-021","src-040","src-035","src-034"],"entity_ids":["lbhi","plan-trust","wilmington-trust-co"],"premise_claim_ids":["c-ch11-confirmation","c-ch11-effective","c-rec-d30","c-rec-noteholders-2026"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The confirmed plan, accepted by creditors asserting about $400 billion of claims, consists of 23 separate plans and does not substantively consolidate the debtors. On its effective date all LBHI stock was cancelled and one new share was issued to the Lehman Brothers Holdings Inc. Plan Trust for the former stockholders; LBHI does not expect them to receive any distributions. Through the thirtieth distribution in April 2025 the debtors had paid $129.4 billion to creditors, of which $96.4 billion went to claims owned or formerly owned by third parties. The indenture trustee's notice for the thirty-third distribution, on October 1, 2026, puts cumulative payments on the senior noteholders' allowed claim of $48.8 billion at 46.827210%. LBHI states that its quarterly financial reports, the source of the April 2025 total, are not prepared under U.S. generally accepted accounting principles and are not audited or reviewed by independent accountants."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-f120313cd42ade7eb9872add","record":{"id":"display-claim-f120313cd42ade7eb9872add","kind":"analysis","text":"The foreign subsidiaries went through their own proceedings. The Amsterdam District Court declared Lehman Brothers Treasury Co. bankrupt on October 8, 2008; LBT offered its creditors a composition plan in December 2012, which the court confirmed on March 22, 2013, and when it took effect on April 3, 2013 LBT emerged from bankruptcy and went into voluntary liquidation with the former trustees as liquidators. A Frankfurt court opened insolvency proceedings over Lehman Brothers Bankhaus on November 13, 2008; a German legal journal reported that creditors had filed claims of more than €38 billion and that the administrator told them to expect a recovery of more than ten percent, and Deutsche Bundesbank reported its claim paid in full by January 2015.","source_ids":["src-039","src-068","src-108","src-120"],"entity_ids":["lbt","schimmelpenninck","verhoeven","bankhaus","frege","bonacker","bury","schmitz-morkramer","spieler","olivier"],"premise_claim_ids":["c-for-lbt-bankruptcy","c-for-bankhaus-insolvency"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The foreign subsidiaries went through their own proceedings. The Amsterdam District Court declared Lehman Brothers Treasury Co. bankrupt on October 8, 2008; LBT offered its creditors a composition plan in December 2012, which the court confirmed on March 22, 2013, and when it took effect on April 3, 2013 LBT emerged from bankruptcy and went into voluntary liquidation with the former trustees as liquidators. A Frankfurt court opened insolvency proceedings over Lehman Brothers Bankhaus on November 13, 2008; a German legal journal reported that creditors had filed claims of more than €38 billion and that the administrator told them to expect a recovery of more than ten percent, and Deutsche Bundesbank reported its claim paid in full by January 2015."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-fe970b9b10a44c6b05975adc","record":{"id":"display-claim-fe970b9b10a44c6b05975adc","kind":"analysis","text":"In London, Lehman Brothers Holdings PLC and Lehman Brothers International (Europe) entered administration on September 15, 2008, with PricewaterhouseCoopers practitioners as administrators. The PLC remains in administration; LBIE's administration ended on October 8, 2025, when a members' voluntary liquidation began after a declaration of solvency sworn on October 2, 2025, with PricewaterhouseCoopers LLP partners as liquidators.","source_ids":["src-056","src-042","src-050","src-071"],"entity_ids":["lbh-plc","pwc-llp","gibb","jameson","rushton","lbie"],"premise_claim_ids":["c-for-plc-administration","c-for-lbie"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In London, Lehman Brothers Holdings PLC and Lehman Brothers International (Europe) entered administration on September 15, 2008, with PricewaterhouseCoopers practitioners as administrators. The PLC remains in administration; LBIE's administration ended on October 8, 2025, when a members' voluntary liquidation began after a declaration of solvency sworn on October 2, 2025, with PricewaterhouseCoopers LLP partners as liquidators."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-dd21bd66bf87a9a9ac1559e5","record":{"id":"display-claim-dd21bd66bf87a9a9ac1559e5","kind":"analysis","text":"Lehman Brothers Holdings Inc. is a Delaware corporation with SEC Commission File Number 1-9466 and IRS employer identification number 13-3216325. The SEC's EDGAR record for Central Index Key 0000806085 gives Shearson Lehman Hutton Holdings Inc as the name changed on October 17, 1990, and Lehman Brothers Holdings Inc as the name from January 6, 1994 to March 12, 2012; the indenture trustee for the senior notes describes LBHI as formerly known as Shearson Lehman Brothers Holdings Inc. In its 2008 petition LBHI described the group as the fourth largest investment bank in the United States, serving corporations, governments, institutions and wealthy individuals through Capital Markets, Investment Banking and Investment Management.","source_ids":["src-002","src-003","src-045","src-001","src-035","src-014"],"entity_ids":["lbhi","plan-trust","wilmington-trust-co"],"premise_claim_ids":["c-id-lbhi","c-id-names","c-id-business-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Lehman Brothers Holdings Inc. is a Delaware corporation with SEC Commission File Number 1-9466 and IRS employer identification number 13-3216325. The SEC's EDGAR record for Central Index Key 0000806085 gives Shearson Lehman Hutton Holdings Inc as the name changed on October 17, 1990, and Lehman Brothers Holdings Inc as the name from January 6, 1994 to March 12, 2012; the indenture trustee for the senior notes describes LBHI as formerly known as Shearson Lehman Brothers Holdings Inc. In its 2008 petition LBHI described the group as the fourth largest investment bank in the United States, serving corporations, governments, institutions and wealthy individuals through Capital Markets, Investment Banking and Investment Management."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e65051f96d89f487e03f3915","record":{"id":"display-claim-e65051f96d89f487e03f3915","kind":"analysis","text":"Since March 12, 2012 the same EDGAR record carries the name Lehman Brothers Holdings Inc. Plan Trust. As retrieved in October 2026 it shows an operating entity under SIC code 6211 with no ticker, exchange listing or LEI, a December 31 fiscal year end, an address at 1271 Avenue of the Americas and employer identification number 306315144. The Plan Trust's Form 8-K of September 6, 2024 shows that this number is the trust's own (30-6315144), filed under LBHI's Commission File Number from 420 Lexington Avenue. After the plan's effective-date report, LBHI's current reports list only Items 7.01 and 9.01 or no items; none is filed under Item 5.02, so no later board change has been reported under that item.","source_ids":["src-001","src-008"],"entity_ids":["plan-trust","lbhi"],"premise_claim_ids":["c-id-edgar-record","c-id-plan-trust-registrant","c-id-sec-reporting"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Since March 12, 2012 the same EDGAR record carries the name Lehman Brothers Holdings Inc. Plan Trust. As retrieved in October 2026 it shows an operating entity under SIC code 6211 with no ticker, exchange listing or LEI, a December 31 fiscal year end, an address at 1271 Avenue of the Americas and employer identification number 306315144. The Plan Trust's Form 8-K of September 6, 2024 shows that this number is the trust's own (30-6315144), filed under LBHI's Commission File Number from 420 Lexington Avenue. After the plan's effective-date report, LBHI's current reports list only Items 7.01 and 9.01 or no items; none is filed under Item 5.02, so no later board change has been reported under that item."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-ba6a3de067a4daf60366605e","record":{"id":"display-claim-ba6a3de067a4daf60366605e","kind":"analysis","text":"A notice in the Chapter 11 case moved the debtors' headquarters to 420 Lexington Ave, Suite 1402, New York, from January 22, 2024. West Virginia's Secretary of State registered LEHMAN BROTHERS HOLDINGS, INC. as a foreign profit corporation on February 10, 1995, with the trade name Lehman Capital; the registry lists annual reports for 1999 to 2019, a principal office at 277 Park Avenue and a termination on August 20, 2021 recorded with the reason \"Pending\".","source_ids":["src-029","src-070"],"entity_ids":["lbhi"],"premise_claim_ids":["c-id-hq-2024","c-id-wv-registration"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A notice in the Chapter 11 case moved the debtors' headquarters to 420 Lexington Ave, Suite 1402, New York, from January 22, 2024. West Virginia's Secretary of State registered LEHMAN BROTHERS HOLDINGS, INC. as a foreign profit corporation on February 10, 1995, with the trade name Lehman Capital; the registry lists annual reports for 1999 to 2019, a principal office at 277 Park Avenue and a termination on August 20, 2021 recorded with the reason \"Pending\"."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-6d0d7cae117700b75dd79b28","record":{"id":"display-claim-6d0d7cae117700b75dd79b28","kind":"analysis","text":"According to a biographical reference work, Shearson/American Express acquired Lehman Brothers in 1984. A company-history reference describes Shearson Lehman Brothers Holdings Inc., as LBHI was then named, as incorporated in 1983 and 74% owned by American Express. It reports that after Shearson lost $1 billion in 1989, Howard L. Clark, Jr., American Express's chief financial officer, became chief executive in February 1990, American Express bought a further 13% and put in more than $1 billion, and the business was reorganised into a Shearson retail unit and a Lehman Brothers institutional group headed by Richard Fuld and J. Tomilson Hill III. American Express Company is identified in EDGAR by CIK 0000004962; it is a New York corporation listed as AXP on the New York Stock Exchange.","source_ids":["src-025","src-123","src-053"],"entity_ids":["lbhi","amex","clark","fuld"],"premise_claim_ids":["c-own-1984-acquisition","c-own-amex-subsidiary","c-own-1990-reorganisation","c-own-amex-identity"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to a biographical reference work, Shearson/American Express acquired Lehman Brothers in 1984. A company-history reference describes Shearson Lehman Brothers Holdings Inc., as LBHI was then named, as incorporated in 1983 and 74% owned by American Express. It reports that after Shearson lost $1 billion in 1989, Howard L. Clark, Jr., American Express's chief financial officer, became chief executive in February 1990, American Express bought a further 13% and put in more than $1 billion, and the business was reorganised into a Shearson retail unit and a Lehman Brothers institutional group headed by Richard Fuld and J. Tomilson Hill III. American Express Company is identified in EDGAR by CIK 0000004962; it is a New York corporation listed as AXP on the New York Stock Exchange."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-f10eb296a7f2c6817c018db0","record":{"id":"display-claim-f10eb296a7f2c6817c018db0","kind":"analysis","text":"On May 31, 1994 American Express distributed all the LBHI common stock it held to its own shareholders, one fifth of an LBHI share for each American Express share. Beforehand LBHI sold 35,379,920 shares to American Express for about $903.8 million and 3,490,094 shares to Nippon Life Insurance Company for about $89.2 million. American Express's own quarterly report adds that it bought $200 million of LBHI cumulative voting preferred stock, and that it and Nippon Life bought 928 and 72 redeemable voting preferred shares entitling them to half of LBHI's net income above $400 million for eight years, capped at $50 million a year. Afterwards American Express held no common stock but preferred stock with about 2.9% of the votes, and Nippon Life held securities giving it about 11.2% of the votes on a fully diluted basis.","source_ids":["src-045","src-121"],"entity_ids":["lbhi","amex","nippon-life"],"premise_claim_ids":["c-own-spinoff-1994","c-own-amex-account","c-own-after-spinoff"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On May 31, 1994 American Express distributed all the LBHI common stock it held to its own shareholders, one fifth of an LBHI share for each American Express share. Beforehand LBHI sold 35,379,920 shares to American Express for about $903.8 million and 3,490,094 shares to Nippon Life Insurance Company for about $89.2 million. American Express's own quarterly report adds that it bought $200 million of LBHI cumulative voting preferred stock, and that it and Nippon Life bought 928 and 72 redeemable voting preferred shares entitling them to half of LBHI's net income above $400 million for eight years, capped at $50 million a year. Afterwards American Express held no common stock but preferred stock with about 2.9% of the votes, and Nippon Life held securities giving it about 11.2% of the votes on a fully diluted basis."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-26d808c9cc05903a1bb8e0ef","record":{"id":"display-claim-26d808c9cc05903a1bb8e0ef","kind":"analysis","text":"LBHI's 2002 proxy statement shows the redeemable voting preferred stock still held by American Express (92.8%) and Nippon Life (7.2%), carrying 0.4% of the votes, while an Incentive Plans Trust held 20.3% of the votes in common shares for employee awards; management knew of no other holder of more than 5%. The same proxy describes continuing ties: since 1990 American Express had guaranteed certain deferred-compensation payments to Lehman employees for a fee, and LBHI, Lehman Brothers Inc. and Lehman Commercial Paper Inc. were co-tenants with American Express companies of the leasehold of 3 World Financial Center.","source_ids":["src-106"],"entity_ids":["lbhi","amex","nippon-life","lbi","lcpi"],"premise_claim_ids":["c-own-2002-holders","c-own-amex-ties-2002"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI's 2002 proxy statement shows the redeemable voting preferred stock still held by American Express (92.8%) and Nippon Life (7.2%), carrying 0.4% of the votes, while an Incentive Plans Trust held 20.3% of the votes in common shares for employee awards; management knew of no other holder of more than 5%. The same proxy describes continuing ties: since 1990 American Express had guaranteed certain deferred-compensation payments to Lehman employees for a fee, and LBHI, Lehman Brothers Inc. and Lehman Commercial Paper Inc. were co-tenants with American Express companies of the leasehold of 3 World Financial Center."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-ed65f373d3205d23b67b1338","record":{"id":"display-claim-ed65f373d3205d23b67b1338","kind":"analysis","text":"For December 31, 2007 the AXA group reported beneficial ownership of 7.5% of LBHI's common stock, almost all held by its subsidiary AllianceBernstein L.P. for clients' advisory accounts, and stated that the filing was not an admission of beneficial ownership. LBHI's September 2008 petition lists as holders of 5% or more AXA and related parties (7.25%), ClearBridge Advisors, LLC (6.33%) and FMR LLC (5.87%). FMR later reported that by September 30, 2008 it held only 48,062 shares and had ceased to own more than 5%.","source_ids":["src-006","src-014","src-013"],"entity_ids":["axa","alliancebernstein","lbhi","clearbridge","fmr"],"premise_claim_ids":["c-own-axa-2007","c-own-holders-2008","c-own-fmr-exit"],"qualification":"","response":"","outcome":""},"reading":"Analysis: For December 31, 2007 the AXA group reported beneficial ownership of 7.5% of LBHI's common stock, almost all held by its subsidiary AllianceBernstein L.P. for clients' advisory accounts, and stated that the filing was not an admission of beneficial ownership. LBHI's September 2008 petition lists as holders of 5% or more AXA and related parties (7.25%), ClearBridge Advisors, LLC (6.33%) and FMR LLC (5.87%). FMR later reported that by September 30, 2008 it held only 48,062 shares and had ceased to own more than 5%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-d447f75200e5ff55d6ddf602","record":{"id":"display-claim-d447f75200e5ff55d6ddf602","kind":"analysis","text":"In November 2007 LBHI described itself as a holding company and the direct 100% parent of Lehman Brothers Inc. (LBI), a Delaware broker-dealer at 745 Seventh Avenue, and of Lehman (Cayman Islands) Ltd. Exhibit 21.01 to its annual report for fiscal 2005, which lists only significant subsidiaries, places directly under LBHI, among others, LBI, Lehman Brothers Commercial Corporation, Lehman Brothers Finance S.A. (Switzerland), Lehman Brothers OTC Derivatives Inc, Lehman Brothers Bancorp Inc., Lehman Brothers U.K. Holdings (Delaware) Inc., Lehman Re Ltd. (Bermuda), Lehman ALI Inc., Lehman Brothers Asset Management Inc and Neuberger Berman Inc.; Lehman Brothers Special Financing Inc. and Lehman Commercial Paper Inc are listed under LBI.","source_ids":["src-005","src-047"],"entity_ids":["lbhi","lbi","lehman-cayman","lbcc","lbf","lbotc","bancorp","lbuk-delaware","lehman-ali","lbam","neuberger-berman-inc","lbsf","lcpi"],"premise_claim_ids":["c-str-holding","c-str-ex21-core"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In November 2007 LBHI described itself as a holding company and the direct 100% parent of Lehman Brothers Inc. (LBI), a Delaware broker-dealer at 745 Seventh Avenue, and of Lehman (Cayman Islands) Ltd. Exhibit 21.01 to its annual report for fiscal 2005, which lists only significant subsidiaries, places directly under LBHI, among others, LBI, Lehman Brothers Commercial Corporation, Lehman Brothers Finance S.A. (Switzerland), Lehman Brothers OTC Derivatives Inc, Lehman Brothers Bancorp Inc., Lehman Brothers U.K. Holdings (Delaware) Inc., Lehman Re Ltd. (Bermuda), Lehman ALI Inc., Lehman Brothers Asset Management Inc and Neuberger Berman Inc.; Lehman Brothers Special Financing Inc. and Lehman Commercial Paper Inc are listed under LBI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-823f610b603b65c381ae3c6a","record":{"id":"display-claim-823f610b603b65c381ae3c6a","kind":"analysis","text":"In the same list Lehman Brothers U.K. Holdings (Delaware) Inc. heads the European chain. Lehman Brothers Treasury Co. B.V. in the Netherlands sits directly beneath it, while a U.K. holding company leads to Lehman Brothers Holdings Plc., under which are Lehman Brothers International (Europe) and the holding companies of the mortgage lenders Southern Pacific Mortgage Limited and Preferred Mortgages Limited. Lehman Brothers Bankhaus Aktiengesellschaft is listed under a German holding company directly under LBHI.","source_ids":["src-047"],"entity_ids":["lbhi","lbuk-delaware","lbt","lbh-plc","lbie","resetfan","spml","preferred-group","pml","bankhaus"],"premise_claim_ids":["c-str-ex21-europe"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In the same list Lehman Brothers U.K. Holdings (Delaware) Inc. heads the European chain. Lehman Brothers Treasury Co. B.V. in the Netherlands sits directly beneath it, while a U.K. holding company leads to Lehman Brothers Holdings Plc., under which are Lehman Brothers International (Europe) and the holding companies of the mortgage lenders Southern Pacific Mortgage Limited and Preferred Mortgages Limited. Lehman Brothers Bankhaus Aktiengesellschaft is listed under a German holding company directly under LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-ca54762b9dd38f986845f896","record":{"id":"display-claim-ca54762b9dd38f986845f896","kind":"analysis","text":"The list places Property Asset Management Inc. under Lehman ALI Inc., and West Virginia's business registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists both as its subsidiaries. A commercial directory of New Hampshire registrations shows Lehman ALI registered there in 1998, with an activity code for mortgage-related business and its status administratively suspended after a last annual report for 2019.","source_ids":["src-047","src-070","src-083"],"entity_ids":["lbhi","lehman-ali","pam"],"premise_claim_ids":["c-str-lehman-ali","c-str-lehman-ali-nh"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The list places Property Asset Management Inc. under Lehman ALI Inc., and West Virginia's business registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists both as its subsidiaries. A commercial directory of New Hampshire registrations shows Lehman ALI registered there in 1998, with an activity code for mortgage-related business and its status administratively suspended after a last annual report for 2019."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-f1ece89fddb5b84e5b7602a0","record":{"id":"display-claim-f1ece89fddb5b84e5b7602a0","kind":"analysis","text":"A December 2003 SEC notice states that LBHI, the ultimate parent of LBI, Lehman Brothers Asset Management Inc. and the Neuberger Berman companies, acquired Lincoln Capital Fixed Income Management Company, LLC on January 31, 2003 and Neuberger Berman, LLC and Neuberger Berman Management Inc. on October 31, 2003. Before the acquisition Neuberger Berman Inc., a Delaware holding company organised in 1998, reported that its significant wholly owned subsidiaries were those two companies and Neuberger Berman Trust Company, N.A., with $53.6 billion of assets under management at September 30, 2002.","source_ids":["src-095","src-113"],"entity_ids":["lbhi","lbi","lbam","lincoln-capital","nb-llc","nbmi","neuberger-berman-inc","nb-trust"],"premise_claim_ids":["c-str-asset-managers","c-str-neuberger-2002"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A December 2003 SEC notice states that LBHI, the ultimate parent of LBI, Lehman Brothers Asset Management Inc. and the Neuberger Berman companies, acquired Lincoln Capital Fixed Income Management Company, LLC on January 31, 2003 and Neuberger Berman, LLC and Neuberger Berman Management Inc. on October 31, 2003. Before the acquisition Neuberger Berman Inc., a Delaware holding company organised in 1998, reported that its significant wholly owned subsidiaries were those two companies and Neuberger Berman Trust Company, N.A., with $53.6 billion of assets under management at September 30, 2002."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-92d7306188dbbb9164056afd","record":{"id":"display-claim-92d7306188dbbb9164056afd","kind":"analysis","text":"LBHI's November 2007 Schedule 13D reports that it beneficially owned 11.2% of GLG Partners, Inc., almost all through Lehman (Cayman Islands) Ltd., which received 33,659,998 shares on November 2, 2007 when GLG Partners, Inc. acquired the GLG group in which it held an interest; LBI held a further 692 shares and 3,150 units. A database of offshore corporate records published by investigative journalists lists LBHI, at its 2008 headquarters address, as a shareholder of Wilton Re Holdings Limited, a Bermuda company; the entry gives no stake or dates and does not by itself indicate any wrongdoing.","source_ids":["src-005","src-007"],"entity_ids":["lbhi","lehman-cayman","lbi","glg","wilton-re"],"premise_claim_ids":["c-str-glg","c-str-wilton-re"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI's November 2007 Schedule 13D reports that it beneficially owned 11.2% of GLG Partners, Inc., almost all through Lehman (Cayman Islands) Ltd., which received 33,659,998 shares on November 2, 2007 when GLG Partners, Inc. acquired the GLG group in which it held an interest; LBI held a further 692 shares and 3,150 units. A database of offshore corporate records published by investigative journalists lists LBHI, at its 2008 headquarters address, as a shareholder of Wilton Re Holdings Limited, a Bermuda company; the entry gives no stake or dates and does not by itself indicate any wrongdoing."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-5719bd5491ef749b6ec7659c","record":{"id":"display-claim-5719bd5491ef749b6ec7659c","kind":"analysis","text":"Exhibit A to LBHI's petition gives consolidated total assets of $639 billion and debts of $613 billion at May 31, 2008, with $128.182 billion of debt securities in three listed tranches. The list of the 30 largest unsecured claims, a separate measure, begins with about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee and The Bank of New York Mellon Corporation trustee for the Euro Medium Term Notes, and about $12 billion of subordinated and $5 billion of junior subordinated debt. Bank creditors include Aozora Bank ($463 million), Mizuho Corporate Bank ($289 million and $93 million), Citibank's Hong Kong branch ($275 million), BNP Paribas ($250 million), Shinsei Bank ($231 million), UFJ Bank ($185 million) and Sumitomo Mitsui Banking Corporation ($177 million), with letters of credit from Svenska Handelsbanken and KBC Bank. The bank amounts are the debtor's estimates as of July 2, 2008, listed in the petition, not allowed claims, and the debtors stated that the list was not an admission of liability.","source_ids":["src-014"],"entity_ids":["lbhi","citibank","bny-mellon","aozora","mizuho-corp","citi-hk","bnp","shinsei","ufj","smbc","handelsbanken","kbc"],"premise_claim_ids":["c-str-balance-2008","c-str-bond-debt-2008","c-str-bank-loans-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Exhibit A to LBHI's petition gives consolidated total assets of $639 billion and debts of $613 billion at May 31, 2008, with $128.182 billion of debt securities in three listed tranches. The list of the 30 largest unsecured claims, a separate measure, begins with about $138 billion of senior notes, for which Citibank, N.A. was indenture trustee and The Bank of New York Mellon Corporation trustee for the Euro Medium Term Notes, and about $12 billion of subordinated and $5 billion of junior subordinated debt. Bank creditors include Aozora Bank ($463 million), Mizuho Corporate Bank ($289 million and $93 million), Citibank's Hong Kong branch ($275 million), BNP Paribas ($250 million), Shinsei Bank ($231 million), UFJ Bank ($185 million) and Sumitomo Mitsui Banking Corporation ($177 million), with letters of credit from Svenska Handelsbanken and KBC Bank. The bank amounts are the debtor's estimates as of July 2, 2008, listed in the petition, not allowed claims, and the debtors stated that the list was not an admission of liability."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-81890ec8563b81edd8ee394a","record":{"id":"display-claim-81890ec8563b81edd8ee394a","kind":"analysis","text":"Two subsidiaries raised funding for the group outside the United States. Lehman Brothers Treasury Co. B.V., incorporated in Amsterdam on March 8, 1995, financed the group by issuing structured notes to institutional and retail investors; it was wholly owned by Lehman Brothers UK Holdings (Delaware) Inc., itself wholly owned by LBHI. Through Lehman Brothers Bankhaus AG in Frankfurt LBHI conducted the group's monetary-policy operations with the Eurosystem; at the September 15, 2008 moratorium the bank owed Deutsche Bundesbank about €8.5 billion from refinancing operations, secured by 33 pledged securities, mainly asset-backed securities, and guaranteed by LBHI.","source_ids":["src-039","src-120"],"entity_ids":["lbt","lbuk-delaware","lbhi","bundesbank","bankhaus","bafin"],"premise_claim_ids":["c-str-lbt-funding","c-str-eurosystem"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Two subsidiaries raised funding for the group outside the United States. Lehman Brothers Treasury Co. B.V., incorporated in Amsterdam on March 8, 1995, financed the group by issuing structured notes to institutional and retail investors; it was wholly owned by Lehman Brothers UK Holdings (Delaware) Inc., itself wholly owned by LBHI. Through Lehman Brothers Bankhaus AG in Frankfurt LBHI conducted the group's monetary-policy operations with the Eurosystem; at the September 15, 2008 moratorium the bank owed Deutsche Bundesbank about €8.5 billion from refinancing operations, secured by 33 pledged securities, mainly asset-backed securities, and guaranteed by LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-fbd5b483afa2b732b2346208","record":{"id":"display-claim-fbd5b483afa2b732b2346208","kind":"analysis","text":"In LBHI's 2005 subsidiary list Lehman Brothers Bancorp Inc. is the parent of Lehman Brothers Bank, FSB, under which are the mortgage companies Aurora Loan Services LLC and BNC Mortgage Inc. A 2010 settlement agreement filed with the SEC describes the savings bank, by then Aurora Bank FSB, as supervised by the Office of Thrift Supervision and wholly owned by Lehman Brothers Bancorp, whose sole shareholder was LBHI; Aurora Loan Services was wholly owned by the bank, and Aurora was part of LBHI's consolidated tax group.","source_ids":["src-047","src-096"],"entity_ids":["lbhi","bancorp","lb-bank-fsb","aurora-ls","bnc"],"premise_claim_ids":["c-mtg-ex21-us","c-mtg-aurora-bank"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In LBHI's 2005 subsidiary list Lehman Brothers Bancorp Inc. is the parent of Lehman Brothers Bank, FSB, under which are the mortgage companies Aurora Loan Services LLC and BNC Mortgage Inc. A 2010 settlement agreement filed with the SEC describes the savings bank, by then Aurora Bank FSB, as supervised by the Office of Thrift Supervision and wholly owned by Lehman Brothers Bancorp, whose sole shareholder was LBHI; Aurora Loan Services was wholly owned by the bank, and Aurora was part of LBHI's consolidated tax group."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-4b663c96882f43a71741a970","record":{"id":"display-claim-4b663c96882f43a71741a970","kind":"analysis","text":"On August 22, 2007 Lehman announced that market conditions required a substantial reduction of its subprime capacity and that it was closing BNC Mortgage LLC, affecting about 1,200 employees in 23 locations, with after-tax charges of about $25 million and a goodwill write-down of about $27 million; it continued to originate U.S. mortgages through Aurora Loan Services.","source_ids":["src-048"],"entity_ids":["lbhi","bnc","aurora-ls"],"premise_claim_ids":["c-mtg-bnc-closure"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On August 22, 2007 Lehman announced that market conditions required a substantial reduction of its subprime capacity and that it was closing BNC Mortgage LLC, affecting about 1,200 employees in 23 locations, with after-tax charges of about $25 million and a goodwill write-down of about $27 million; it continued to originate U.S. mortgages through Aurora Loan Services."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b5a9a8a1b11137356777c6ae","record":{"id":"display-claim-b5a9a8a1b11137356777c6ae","kind":"analysis","text":"According to the 2010 settlement agreement, LBHI and named subsidiaries had intercompany arrangements with Aurora Bank and Aurora Loan Services covering tax allocation, loan purchases and servicing. In February 2009 LBHI, through Lehman Brothers Bancorp, contributed servicing rights valued at about $88.5 million to Aurora's capital; the parties later acknowledged that the valuation was overstated, and Aurora and Aurora Loan Services filed claims against LBHI for the shortfall and lost fees. Under the settlement, subject to court and regulator approval, LBHI or named subsidiaries were to pay Aurora $577 million less $100 million already contributed in December 2009 and transfer further assets, and LBHI was to pay $218.9 million to settle tax-allocation obligations; a form of capital maintenance agreement attached to the settlement would commit LBHI and Lehman Brothers Bancorp to the Office of Thrift Supervision to maintain the bank's capital.","source_ids":["src-096"],"entity_ids":["lbhi","lb-bank-fsb","aurora-ls","bancorp"],"premise_claim_ids":["c-mtg-aurora-arrangements","c-mtg-aurora-settlement","c-mtg-capital-maintenance"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the 2010 settlement agreement, LBHI and named subsidiaries had intercompany arrangements with Aurora Bank and Aurora Loan Services covering tax allocation, loan purchases and servicing. In February 2009 LBHI, through Lehman Brothers Bancorp, contributed servicing rights valued at about $88.5 million to Aurora's capital; the parties later acknowledged that the valuation was overstated, and Aurora and Aurora Loan Services filed claims against LBHI for the shortfall and lost fees. Under the settlement, subject to court and regulator approval, LBHI or named subsidiaries were to pay Aurora $577 million less $100 million already contributed in December 2009 and transfer further assets, and LBHI was to pay $218.9 million to settle tax-allocation obligations; a form of capital maintenance agreement attached to the settlement would commit LBHI and Lehman Brothers Bancorp to the Office of Thrift Supervision to maintain the bank's capital."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-d6ab33cd1f1fda794d59bc60","record":{"id":"display-claim-d6ab33cd1f1fda794d59bc60","kind":"analysis","text":"A federal court publication lists Aurora Bank, Aurora Loan Services, Lehman Brothers Bank and LBHI among many defendants in Cabusas v. Mortgage Electronic Systems, Inc., a 2012 case in the Northern District of California, together with Lehman mortgage securitisation trusts. The published listing gives neither the claims nor the outcome.","source_ids":["src-129"],"entity_ids":["aurora-ls","lb-bank-fsb","lbhi","mers"],"premise_claim_ids":["c-mtg-mers-suit"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A federal court publication lists Aurora Bank, Aurora Loan Services, Lehman Brothers Bank and LBHI among many defendants in Cabusas v. Mortgage Electronic Systems, Inc., a 2012 case in the Northern District of California, together with Lehman mortgage securitisation trusts. The published listing gives neither the claims nor the outcome."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-6ca2165cb6d4eacb59d9fdcb","record":{"id":"display-claim-6ca2165cb6d4eacb59d9fdcb","kind":"analysis","text":"BNC Mortgage LLC filed its own Chapter 11 petition on January 9, 2009, jointly administered with LBHI's case; it was closed by final decree on May 4, 2020. Structured Asset Securities Corporation (SASCO), a Delaware securitisation company, filed on February 9, 2009 after its board approved the filing on January 30; William Fox certified the resolutions as its chief financial officer, and the filing names LBHI as its parent. SASCO's case was closed by final decree on February 11, 2019.","source_ids":["src-029","src-040","src-061"],"entity_ids":["bnc","lbhi","sasco","fox"],"premise_claim_ids":["c-mtg-bnc-ch11","c-mtg-sasco-ch11"],"qualification":"","response":"","outcome":""},"reading":"Analysis: BNC Mortgage LLC filed its own Chapter 11 petition on January 9, 2009, jointly administered with LBHI's case; it was closed by final decree on May 4, 2020. Structured Asset Securities Corporation (SASCO), a Delaware securitisation company, filed on February 9, 2009 after its board approved the filing on January 30; William Fox certified the resolutions as its chief financial officer, and the filing names LBHI as its parent. SASCO's case was closed by final decree on February 11, 2019."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3ebe9a07714036477c89b5a2","record":{"id":"display-claim-3ebe9a07714036477c89b5a2","kind":"analysis","text":"Companies House records a parallel sequence of controlling shareholders for the two U.K. lenders in LBHI's 2005 list. Southern Pacific Mortgage Limited was controlled by Resetfan Limited and Preferred Mortgages Limited by Preferred Group Limited from April 6, 2016, when such reporting began, until February 22, 2018; both were then controlled by Mable Commercial Funding Limited until August 9, 2024, and since then by Southern Pacific Holdings Limited. The register does not say who owns these later parent companies or whether they belong to the Lehman group.","source_ids":["src-089","src-114"],"entity_ids":["spml","pml","resetfan","preferred-group","mable","sph"],"premise_claim_ids":["c-mtg-uk-psc"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Companies House records a parallel sequence of controlling shareholders for the two U.K. lenders in LBHI's 2005 list. Southern Pacific Mortgage Limited was controlled by Resetfan Limited and Preferred Mortgages Limited by Preferred Group Limited from April 6, 2016, when such reporting began, until February 22, 2018; both were then controlled by Mable Commercial Funding Limited until August 9, 2024, and since then by Southern Pacific Holdings Limited. The register does not say who owns these later parent companies or whether they belong to the Lehman group."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-dc268c8adf2e91b26a9dc40d","record":{"id":"display-claim-dc268c8adf2e91b26a9dc40d","kind":"analysis","text":"The GLEIF record for Southern Pacific Mortgage Limited (LEI 254900KU8XA8CBZZYK80) shows an active company in Birmingham whose LEI, first issued in 2018, has lapsed; for its parents the record links only to reporting exceptions, whose reasons are not in the retained copy. Companies House lists 41 officer appointments for Preferred Mortgages Limited, 38 of them ended; its three current directors were appointed in 2010 and 2024.","source_ids":["src-122","src-119"],"entity_ids":["spml","pml"],"premise_claim_ids":["c-mtg-spml-lei","c-mtg-pml-directors"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The GLEIF record for Southern Pacific Mortgage Limited (LEI 254900KU8XA8CBZZYK80) shows an active company in Birmingham whose LEI, first issued in 2018, has lapsed; for its parents the record links only to reporting exceptions, whose reasons are not in the retained copy. Companies House lists 41 officer appointments for Preferred Mortgages Limited, 38 of them ended; its three current directors were appointed in 2010 and 2024."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3f465cdbadfd2544620c2578","record":{"id":"display-claim-3f465cdbadfd2544620c2578","kind":"analysis","text":"According to a 2014 court declaration by the investors' lead counsel, a Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, removing the assets from its balance sheet. Lehman used the cash it received to pay down other liabilities, which reduced both its balance sheet and its net leverage ratio. The name refers to the 5% overcollateralization Lehman provided; Repo 108 transactions were the same with 8%.","source_ids":["src-127"],"entity_ids":["lbhi"],"premise_claim_ids":["c-r105-definition"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to a 2014 court declaration by the investors' lead counsel, a Repo 105 was a repurchase agreement that Lehman accounted for as a sale instead of a financing, removing the assets from its balance sheet. Lehman used the cash it received to pay down other liabilities, which reduced both its balance sheet and its net leverage ratio. The name refers to the 5% overcollateralization Lehman provided; Repo 108 transactions were the same with 8%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-35acfbc3bb7c3a9d58f0a6ea","record":{"id":"display-claim-35acfbc3bb7c3a9d58f0a6ea","kind":"analysis","text":"The court-appointed examiner in LBHI's Chapter 11 case, Anton R. Valukas, reported on March 11, 2010 that Lehman turned to Repo 105 to remove $50 billion of assets temporarily at the first and second quarter ends of 2008, so that it could report significantly lower net leverage at a time when it knew that figure mattered to rating agencies and counterparties. He found that the transactions may not have been inherently improper but that there is a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation, and he quoted Lehman accounting staff calling them an \"accounting gimmick\". His table, based on Lehman spreadsheets, gives quarter-end Repo 105 usage of $38.6 billion in the fourth quarter of 2007, $49.1 billion in the first quarter of 2008 and $50.4 billion in the second; Lehman reported net leverage of 16.1, 15.4 and 12.1 for those quarters, against 17.8, 17.3 and 13.9 without Repo 105, while its own threshold for reopening a closed balance sheet was any item that moved net leverage by 0.1 or more. The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule. His findings were not adjudicated as such. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged their securities claims, among them that Lehman's use of Repo 105 \"paint[ed] a misleading picture of the company's financial position at the end of each quarter\"; that was a ruling on the pleadings, not a finding of fact. The investors' lead counsel later quoted a September 2013 newspaper report that the SEC and the Justice Department decided against asserting claims after finding that Repo 105 \"had nothing to do with Lehman's failure and was technically allowed under an obscure accounting rule\".","source_ids":["src-038","src-076","src-127"],"entity_ids":["lbhi"],"premise_claim_ids":["c-r105-examiner-use","c-r105-examiner-figures"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The court-appointed examiner in LBHI's Chapter 11 case, Anton R. Valukas, reported on March 11, 2010 that Lehman turned to Repo 105 to remove $50 billion of assets temporarily at the first and second quarter ends of 2008, so that it could report significantly lower net leverage at a time when it knew that figure mattered to rating agencies and counterparties. He found that the transactions may not have been inherently improper but that there is a colorable claim that their sole function as Lehman employed them was balance-sheet manipulation, and he quoted Lehman accounting staff calling them an \"accounting gimmick\". His table, based on Lehman spreadsheets, gives quarter-end Repo 105 usage of $38.6 billion in the fourth quarter of 2007, $49.1 billion in the first quarter of 2008 and $50.4 billion in the second; Lehman reported net leverage of 16.1, 15.4 and 12.1 for those quarters, against 17.8, 17.3 and 13.9 without Repo 105, while its own threshold for reopening a closed balance sheet was any item that moved net leverage by 0.1 or more. The examiner defined a colorable claim as one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that identifying a colorable claim neither precludes defenses nor predicts how a court would rule. His findings were not adjudicated as such. In July 2011, ruling on motions to dismiss in the investor class action, the district court held, as a securities class action clearinghouse reported, that the investors had sufficiently alleged their securities claims, among them that Lehman's use of Repo 105 \"paint[ed] a misleading picture of the company's financial position at the end of each quarter\"; that was a ruling on the pleadings, not a finding of fact. The investors' lead counsel later quoted a September 2013 newspaper report that the SEC and the Justice Department decided against asserting claims after finding that Repo 105 \"had nothing to do with Lehman's failure and was technically allowed under an obscure accounting rule\"."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-45d7854f4d8fa231987646ad","record":{"id":"display-claim-45d7854f4d8fa231987646ad","kind":"analysis","text":"The examiner concluded that Lehman's business decisions were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt. He also found colorable claims against Ernst & Young for failing to meet professional standards in connection with the lack of disclosure. Before finalising, he told counsel for each officer and for Ernst & Young the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses, but that they did not change his conclusion. These findings rest on the same colorable-claim standard: sufficient credible evidence for a trier of fact to find for the claim, with the examiner not the ultimate decision-maker and the finding neither precluding defenses nor predicting a ruling. They were not themselves adjudicated. In July 2011, ruling on motions to dismiss, the court hearing the investor class action held that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, though according to lead counsel the claims against Ernst & Young survived only in part; those claims were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014).","source_ids":["src-038","src-127","src-076"],"entity_ids":["fuld","omeara","callan","lowitt","ey","lbhi"],"premise_claim_ids":["c-r105-officer-claims"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The examiner concluded that Lehman's business decisions were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: chief executive Richard S. Fuld, Jr. and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt. He also found colorable claims against Ernst & Young for failing to meet professional standards in connection with the lack of disclosure. Before finalising, he told counsel for each officer and for Ernst & Young the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses, but that they did not change his conclusion. These findings rest on the same colorable-claim standard: sufficient credible evidence for a trier of fact to find for the claim, with the examiner not the ultimate decision-maker and the finding neither precluding defenses nor predicting a ruling. They were not themselves adjudicated. In July 2011, ruling on motions to dismiss, the court hearing the investor class action held that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, though according to lead counsel the claims against Ernst & Young survived only in part; those claims were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3e7d298b0762d3628de2e670","record":{"id":"display-claim-3e7d298b0762d3628de2e670","kind":"analysis","text":"Ernst & Young LLP was LBHI's independent auditor. The 2002 proxy statement proposed its reappointment for fiscal 2002 and gave its fiscal 2001 fees as $5,750,000 for the audit and $7,700,000 for other services; the Audit Committee was then chaired by Roger S. Berlind, with Michael L. Ainslie and Thomas H. Cruikshank as members. Its consent of May 2006 refers to its reports on the 2005 financial statements, and a consent of January 28, 2008 covers the reports on fiscal 2007; the retained copy of the latter does not show the firm's name, which the investors' complaint identifies as Ernst & Young.","source_ids":["src-106","src-036","src-031"],"entity_ids":["ey","lbhi","berlind","ainslie","cruikshank"],"premise_claim_ids":["c-ey-auditor-2001","c-ey-auditor-2005-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Ernst & Young LLP was LBHI's independent auditor. The 2002 proxy statement proposed its reappointment for fiscal 2002 and gave its fiscal 2001 fees as $5,750,000 for the audit and $7,700,000 for other services; the Audit Committee was then chaired by Roger S. Berlind, with Michael L. Ainslie and Thomas H. Cruikshank as members. Its consent of May 2006 refers to its reports on the 2005 financial statements, and a consent of January 28, 2008 covers the reports on fiscal 2007; the retained copy of the latter does not show the firm's name, which the investors' complaint identifies as Ernst & Young."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b3428f6d4a055a9b68d7e2ce","record":{"id":"display-claim-b3428f6d4a055a9b68d7e2ce","kind":"analysis","text":"According to the examiner, a Lehman senior vice president alleged accounting improprieties to management in May 2008 and on June 12, 2008 told Ernst & Young that Lehman had used $50 billion of Repo 105 to move assets off its balance sheet temporarily at quarter end. The next day Ernst & Young met the Audit Committee but did not tell it of these assertions, despite the committee's direction to report on all of his allegations, and in the examiner's words took virtually no action to investigate them. This too is an examiner's finding under his colorable-claim standard (sufficient credible evidence for a trier of fact; not the ultimate decision-maker; no prediction of how a court would rule). As with the officers, he told Ernst & Young's counsel the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion. The finding was not adjudicated; the Attorney General's December 2010 suit, below, repeated the allegation about the Audit Committee, and Ernst & Young settled that suit for $10 million in 2015 and the investor class action for $99 million.","source_ids":["src-038","src-026","src-037","src-127"],"entity_ids":["ey","lbhi"],"premise_claim_ids":["c-r105-whistleblower"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the examiner, a Lehman senior vice president alleged accounting improprieties to management in May 2008 and on June 12, 2008 told Ernst & Young that Lehman had used $50 billion of Repo 105 to move assets off its balance sheet temporarily at quarter end. The next day Ernst & Young met the Audit Committee but did not tell it of these assertions, despite the committee's direction to report on all of his allegations, and in the examiner's words took virtually no action to investigate them. This too is an examiner's finding under his colorable-claim standard (sufficient credible evidence for a trier of fact; not the ultimate decision-maker; no prediction of how a court would rule). As with the officers, he told Ernst & Young's counsel the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses but that they did not change his conclusion. The finding was not adjudicated; the Attorney General's December 2010 suit, below, repeated the allegation about the Audit Committee, and Ernst & Young settled that suit for $10 million in 2015 and the investor class action for $99 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3f525f63a08779861878a814","record":{"id":"display-claim-3f525f63a08779861878a814","kind":"analysis","text":"On December 21, 2010 the New York Attorney General filed a Martin Act suit charging Ernst & Young with helping Lehman engage in an accounting fraud. The complaint alleged that Ernst & Young explicitly approved Repo 105 transactions used for more than seven years to park securities with European banks at quarter ends without disclosing the obligation to repurchase them, gave unqualified opinions from 2001 to 2007 and did not tell the Audit Committee of the whistleblower's concerns; the Attorney General sought return of more than $150 million in fees plus investor damages. These were the Attorney General's allegations and the case was settled without a trial. In the parallel investor class action Ernst & Young argued that the Repo 105 accounting complied with generally accepted accounting principles and that no disclosure was necessary. On April 15, 2015 the Attorney General announced a $10 million settlement, most of it restitution to Lehman investors, alongside about $99 million Ernst & Young was paying to settle the private class action; he stated that no other law enforcement authority had brought an enforcement action over Lehman's collapse and that an appellate decision in the case had confirmed his power to seek disgorgement of professional fees.","source_ids":["src-026","src-127","src-037"],"entity_ids":["ey","lbhi"],"premise_claim_ids":["c-r105-ag-suit","c-r105-ag-settlement"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On December 21, 2010 the New York Attorney General filed a Martin Act suit charging Ernst & Young with helping Lehman engage in an accounting fraud. The complaint alleged that Ernst & Young explicitly approved Repo 105 transactions used for more than seven years to park securities with European banks at quarter ends without disclosing the obligation to repurchase them, gave unqualified opinions from 2001 to 2007 and did not tell the Audit Committee of the whistleblower's concerns; the Attorney General sought return of more than $150 million in fees plus investor damages. These were the Attorney General's allegations and the case was settled without a trial. In the parallel investor class action Ernst & Young argued that the Repo 105 accounting complied with generally accepted accounting principles and that no disclosure was necessary. On April 15, 2015 the Attorney General announced a $10 million settlement, most of it restitution to Lehman investors, alongside about $99 million Ernst & Young was paying to settle the private class action; he stated that no other law enforcement authority had brought an enforcement action over Lehman's collapse and that an appellate decision in the case had confirmed his power to seek disgorgement of professional fees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-bb29837bfab272e672e28982","record":{"id":"display-claim-bb29837bfab272e672e28982","kind":"analysis","text":"In the class action In re Lehman Brothers Equity/Debt Securities Litigation, the third amended complaint of April 23, 2010 added Ernst & Young as a defendant, alleging that its statements in Lehman's 2007 and 2008 quarterly reports and 2007 annual report were misleading about its knowledge of undisclosed Repo 105 transactions. According to lead counsel, the court dismissed the Securities Act section 11 claims and the section 10(b) claims for purchases before July 10, 2008 but sustained section 10(b) claims over the review report for the second quarter of 2008; this account of the rulings is lead counsel's, given in a declaration supporting the settlement. Ernst & Young had moved to dismiss, arguing among other things that the accounting complied with GAAP, that no disclosure was needed and that the statements could not have caused the losses. It settled for $99 million in cash under a stipulation of November 20, 2013, bringing the action's total recovery to $615,218,000; lead counsel's declaration states that the Department of Justice and the SEC declined to bring charges or claims against Ernst & Young.","source_ids":["src-127"],"entity_ids":["ey","lbhi"],"premise_claim_ids":["c-r105-class-ey"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In the class action In re Lehman Brothers Equity/Debt Securities Litigation, the third amended complaint of April 23, 2010 added Ernst & Young as a defendant, alleging that its statements in Lehman's 2007 and 2008 quarterly reports and 2007 annual report were misleading about its knowledge of undisclosed Repo 105 transactions. According to lead counsel, the court dismissed the Securities Act section 11 claims and the section 10(b) claims for purchases before July 10, 2008 but sustained section 10(b) claims over the review report for the second quarter of 2008; this account of the rulings is lead counsel's, given in a declaration supporting the settlement. Ernst & Young had moved to dismiss, arguing among other things that the accounting complied with GAAP, that no disclosure was needed and that the statements could not have caused the losses. It settled for $99 million in cash under a stipulation of November 20, 2013, bringing the action's total recovery to $615,218,000; lead counsel's declaration states that the Department of Justice and the SEC declined to bring charges or claims against Ernst & Young."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-cc07cfb25dde594fa3fda87a","record":{"id":"display-claim-cc07cfb25dde594fa3fda87a","kind":"analysis","text":"LBHI's 2002 proxy statement gives the directors' service: Roger S. Berlind since 1985, chairman of the Audit Committee and also a director of Lehman Brothers Inc.; John D. Macomber since 1994, chairman of the Compensation and Benefits Committee; Henry Kaufman since 1995, chairman of the Finance Committee; and Michael L. Ainslie, John F. Akers and Thomas H. Cruikshank since 1996. It describes Akers as chairman and chief executive of IBM until 1993, Cruikshank as chairman and chief executive of Halliburton from 1989 to 1995, Ainslie as chief executive of Sotheby's from 1984 to 1994 and Macomber as principal of JDM Investment Group. Through fiscal 2001 LBHI also had a consulting agreement with Henry Kaufman & Company, Inc., of which Kaufman is a principal, at $12,500 a month.","source_ids":["src-106"],"entity_ids":["lbhi","berlind","lbi","macomber","kaufman","ainslie","akers","cruikshank","ibm","halliburton","sothebys","jdm","hk-co"],"premise_claim_ids":["c-lead-directors-2002","c-lead-kaufman-consulting"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI's 2002 proxy statement gives the directors' service: Roger S. Berlind since 1985, chairman of the Audit Committee and also a director of Lehman Brothers Inc.; John D. Macomber since 1994, chairman of the Compensation and Benefits Committee; Henry Kaufman since 1995, chairman of the Finance Committee; and Michael L. Ainslie, John F. Akers and Thomas H. Cruikshank since 1996. It describes Akers as chairman and chief executive of IBM until 1993, Cruikshank as chairman and chief executive of Halliburton from 1989 to 1995, Ainslie as chief executive of Sotheby's from 1984 to 1994 and Macomber as principal of JDM Investment Group. Through fiscal 2001 LBHI also had a consulting agreement with Henry Kaufman & Company, Inc., of which Kaufman is a principal, at $12,500 a month."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-c0da187e2b5d86aef76b70cb","record":{"id":"display-claim-c0da187e2b5d86aef76b70cb","kind":"analysis","text":"An annex to LBHI's November 2007 Schedule 13D lists the board as Ainslie, Akers, Berlind, Cruikshank, Marsha Johnson Evans (retired rear admiral), Fuld (chairman and chief executive), Sir Christopher Gent (non-executive chairman of GlaxoSmithKline), Roland A. Hernandez (retired chairman and chief executive of Telemundo Group), Kaufman and Macomber. The board of Lehman Brothers Inc. then consisted of Cruikshank; Howard L. Clark, Jr. and Frederick Frank, both vice chairmen; and Fuld as chairman and chief executive.","source_ids":["src-005"],"entity_ids":["lbhi","ainslie","akers","berlind","cruikshank","evans","fuld","gent","hernandez","kaufman","macomber","sothebys","ibm","halliburton","telemundo","hk-co","jdm","gsk","lbi","clark","frank"],"premise_claim_ids":["c-lead-board-2007","c-lead-lbi-board-2007"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An annex to LBHI's November 2007 Schedule 13D lists the board as Ainslie, Akers, Berlind, Cruikshank, Marsha Johnson Evans (retired rear admiral), Fuld (chairman and chief executive), Sir Christopher Gent (non-executive chairman of GlaxoSmithKline), Roland A. Hernandez (retired chairman and chief executive of Telemundo Group), Kaufman and Macomber. The board of Lehman Brothers Inc. then consisted of Cruikshank; Howard L. Clark, Jr. and Frederick Frank, both vice chairmen; and Fuld as chairman and chief executive."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-f67924ac2795018a8554c191","record":{"id":"display-claim-f67924ac2795018a8554c191","kind":"analysis","text":"The same annex lists LBHI's executive officers in November 2007: Fuld; Scott Freidheim and Ian Lowitt as co-chief administrative officers; Joseph M. Gregory as president and chief operating officer; Christopher O'Meara as chief financial officer and controller; and Thomas A. Russo as chief legal officer. According to the Federal Reserve Bank of New York's 2005 announcement of his election as a Class B director, Fuld had been chairman of LBHI since 1994 and chief executive since 1993, a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990, and earlier vice chairman of Shearson Lehman Brothers and president and co-chief executive of its Lehman Brothers Division; he joined Lehman in 1969.","source_ids":["src-005","src-010"],"entity_ids":["lbhi","fuld","freidheim","lowitt","gregory","omeara","russo","lbi","shearson-lehman-inc","ny-fed"],"premise_claim_ids":["c-lead-execs-2007","c-lead-fuld-career"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The same annex lists LBHI's executive officers in November 2007: Fuld; Scott Freidheim and Ian Lowitt as co-chief administrative officers; Joseph M. Gregory as president and chief operating officer; Christopher O'Meara as chief financial officer and controller; and Thomas A. Russo as chief legal officer. According to the Federal Reserve Bank of New York's 2005 announcement of his election as a Class B director, Fuld had been chairman of LBHI since 1994 and chief executive since 1993, a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990, and earlier vice chairman of Shearson Lehman Brothers and president and co-chief executive of its Lehman Brothers Division; he joined Lehman in 1969."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b45b3ed2de3094a4cb0e0f5a","record":{"id":"display-claim-b45b3ed2de3094a4cb0e0f5a","kind":"analysis","text":"Biographical sources describe the others' paths. A markets reference says Gregory joined Lehman in 1974 and rose through fixed income and equities to president and chief operating officer from 2004 until June 2008. A 2004 magazine profile describes McDade as global head of fixed income from 2002 and chairman of the Bond Market Association. According to an online encyclopedia article, Freidheim joined in 1991, worked in Fuld's office from 1996 and became co-chief administrative officer in October 2006. A nonprofit organisation's trustee profile states that Russo was chief legal officer from January 1993 to December 2008 and later general counsel of American International Group.","source_ids":["src-023","src-080","src-110","src-112"],"entity_ids":["gregory","lbhi","mcdade","bond-market-association","freidheim","fuld","russo","aig"],"premise_claim_ids":["c-lead-gregory-career","c-lead-mcdade-career","c-lead-freidheim-career","c-lead-russo-career"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Biographical sources describe the others' paths. A markets reference says Gregory joined Lehman in 1974 and rose through fixed income and equities to president and chief operating officer from 2004 until June 2008. A 2004 magazine profile describes McDade as global head of fixed income from 2002 and chairman of the Bond Market Association. According to an online encyclopedia article, Freidheim joined in 1991, worked in Fuld's office from 1996 and became co-chief administrative officer in October 2006. A nonprofit organisation's trustee profile states that Russo was chief legal officer from January 1993 to December 2008 and later general counsel of American International Group."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-cb2f6cefb5bc26f94ff1ebb7","record":{"id":"display-claim-cb2f6cefb5bc26f94ff1ebb7","kind":"analysis","text":"A September 20, 2007 news report states that Lehman named Erin Callan chief financial officer from December 1, 2007, replacing O'Meara, CFO since December 2004, who became global head of risk management. Biographical profiles describe Callan as a law-firm associate from 1990 to 1995 who then joined Lehman, headed its Global Finance Solutions group and was the first woman on the executive committee. She signed LBHI's report of June 9, 2008 as chief financial officer.","source_ids":["src-093","src-032","src-074","src-003","src-004","src-017"],"entity_ids":["lbhi","callan","omeara","lowitt","killerlane"],"premise_claim_ids":["c-lead-cfo-2007","c-lead-callan-career","c-lead-signatories-2008"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A September 20, 2007 news report states that Lehman named Erin Callan chief financial officer from December 1, 2007, replacing O'Meara, CFO since December 2004, who became global head of risk management. Biographical profiles describe Callan as a law-firm associate from 1990 to 1995 who then joined Lehman, headed its Global Finance Solutions group and was the first woman on the executive committee. She signed LBHI's report of June 9, 2008 as chief financial officer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-0fc368ee721342d110462057","record":{"id":"display-claim-0fc368ee721342d110462057","kind":"analysis","text":"On June 12, 2008 LBHI announced that Herbert H. McDade III would succeed Gregory as president and chief operating officer and that Ian T. Lowitt would succeed Callan as chief financial officer; a markets reference links the change to the unexpectedly large second-quarter loss and says Gregory and Callan stayed at the bank in other jobs. Lowitt signed LBHI's report of June 16, 2008 as chief financial officer and controller, and James J. Killerlane III signed the report of June 17 as vice president and assistant secretary. LBHI disclosed that McDade, like Lowitt, was a limited partner in investment partnerships of which LBHI or a subsidiary was general partner, receiving $85,420 in fiscal 2007.","source_ids":["src-017","src-023","src-003","src-004"],"entity_ids":["lbhi","mcdade","gregory","lowitt","callan","killerlane"],"premise_claim_ids":["c-lead-june-2008","c-lead-signatories-2008","c-lead-partnerships"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On June 12, 2008 LBHI announced that Herbert H. McDade III would succeed Gregory as president and chief operating officer and that Ian T. Lowitt would succeed Callan as chief financial officer; a markets reference links the change to the unexpectedly large second-quarter loss and says Gregory and Callan stayed at the bank in other jobs. Lowitt signed LBHI's report of June 16, 2008 as chief financial officer and controller, and James J. Killerlane III signed the report of June 17 as vice president and assistant secretary. LBHI disclosed that McDade, like Lowitt, was a limited partner in investment partnerships of which LBHI or a subsidiary was general partner, receiving $85,420 in fiscal 2007."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-7720f58e9f2cde915713d1f3","record":{"id":"display-claim-7720f58e9f2cde915713d1f3","kind":"analysis","text":"According to online encyclopedia articles, Howard L. Clark Jr. joined American Express in 1981, was its chief financial officer from 1985, chairman and chief executive of Shearson Lehman Brothers from 1990 to 1993 and vice chairman of Lehman Brothers from 1993 to 2008, then vice chairman of Barclays Capital; Frederick Frank joined Lehman as a partner in 1969, became vice chair in 1995 and moved to Barclays Capital after it acquired the business in September 2008.","source_ids":["src-115","src-111"],"entity_ids":["clark","amex","shearson-lehman-inc","lbhi","barclays-capital-inc","frank"],"premise_claim_ids":["c-lead-clark-career","c-lead-frank-career"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to online encyclopedia articles, Howard L. Clark Jr. joined American Express in 1981, was its chief financial officer from 1985, chairman and chief executive of Shearson Lehman Brothers from 1990 to 1993 and vice chairman of Lehman Brothers from 1993 to 2008, then vice chairman of Barclays Capital; Frederick Frank joined Lehman as a partner in 1969, became vice chair in 1995 and moved to Barclays Capital after it acquired the business in September 2008."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-cd12ec98eef5ce47ccd6df76","record":{"id":"display-claim-cd12ec98eef5ce47ccd6df76","kind":"analysis","text":"Investor class actions began in February 2008 with a complaint against O'Meara and others in Illinois, voluntarily dismissed in March, and a shareholders' suit in New York in June 2008; the New York cases were consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation, against former officers and directors, underwriters and, from 2010, Ernst & Young. The defendants moved to dismiss in June 2010; in July 2011, ruling on those motions, the court sustained the claims in large part. The court approved a $90 million settlement with Fuld, O'Meara, Gregory, Callan, Lowitt and nine former directors on May 24, 2012; a $417 million settlement with 42 underwriters of Lehman stock was submitted for approval with it in December 2011, a $120 million settlement with UBS Financial Services over Lehman structured notes was approved on December 13, 2013, and Ernst & Young settled for $99 million. The cases were resolved by settlements, not by findings of liability.","source_ids":["src-076","src-127"],"entity_ids":["lbhi","omeara","fuld","ey","gregory","callan","lowitt","ainslie","akers","berlind","cruikshank","evans","gent","hernandez","kaufman","macomber"],"premise_claim_ids":["c-lead-class-actions"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Investor class actions began in February 2008 with a complaint against O'Meara and others in Illinois, voluntarily dismissed in March, and a shareholders' suit in New York in June 2008; the New York cases were consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation, against former officers and directors, underwriters and, from 2010, Ernst & Young. The defendants moved to dismiss in June 2010; in July 2011, ruling on those motions, the court sustained the claims in large part. The court approved a $90 million settlement with Fuld, O'Meara, Gregory, Callan, Lowitt and nine former directors on May 24, 2012; a $417 million settlement with 42 underwriters of Lehman stock was submitted for approval with it in December 2011, a $120 million settlement with UBS Financial Services over Lehman structured notes was approved on December 13, 2013, and Ernst & Young settled for $99 million. The cases were resolved by settlements, not by findings of liability."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-cab099447742baff244c1e7c","record":{"id":"display-claim-cab099447742baff244c1e7c","kind":"analysis","text":"An online encyclopedia article reports that in October 2008 Fuld was among 12 Lehman executives who received grand jury subpoenas in three federal criminal investigations into alleged securities fraud connected with the collapse, and that he testified before a House committee on October 6, 2008. A subpoena is a demand for evidence, not a charge, and the article names no charges arising from these investigations. No criminal charge appears in the retained record; in 2015 the New York Attorney General stated that no other law enforcement authority had brought an enforcement action over the collapse, and a 2014 court declaration quotes a newspaper report that prosecutors and the FBI lost interest in the case.","source_ids":["src-092","src-037","src-127"],"entity_ids":["fuld","lbhi"],"premise_claim_ids":["c-lead-subpoenas"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An online encyclopedia article reports that in October 2008 Fuld was among 12 Lehman executives who received grand jury subpoenas in three federal criminal investigations into alleged securities fraud connected with the collapse, and that he testified before a House committee on October 6, 2008. A subpoena is a demand for evidence, not a charge, and the article names no charges arising from these investigations. No criminal charge appears in the retained record; in 2015 the New York Attorney General stated that no other law enforcement authority had brought an enforcement action over the collapse, and a 2014 court declaration quotes a newspaper report that prosecutors and the FBI lost interest in the case."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-654fa16b38f76bd4ef9e4a89","record":{"id":"display-claim-654fa16b38f76bd4ef9e4a89","kind":"analysis","text":"LBHI reported that on June 2, 2008 Standard & Poor's lowered its counterparty ratings from A+/A-1 to A/A-1 with a negative outlook, and that it bought back 1.3 million shares the next day. Its June 9 press release, with preliminary estimates as of May 31, said the firm had grown its liquidity pool to about $45 billion, cut gross assets by about $130 billion, reduced net leverage to under 12.5x from 15.4x and raised $4 billion of convertible preferred stock and about $5.5 billion of long-term debt; the examiner later calculated that without Repo 105 second-quarter net leverage would have been 13.9 rather than the 12.1 reported. On September 10 LBHI issued its expected third-quarter results, signed by Ian T. Lowitt as chief financial officer.","source_ids":["src-003","src-128","src-051"],"entity_ids":["lbhi","lowitt"],"premise_claim_ids":["c-col-sp-downgrade","c-col-q2-release","c-col-q3-release"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI reported that on June 2, 2008 Standard & Poor's lowered its counterparty ratings from A+/A-1 to A/A-1 with a negative outlook, and that it bought back 1.3 million shares the next day. Its June 9 press release, with preliminary estimates as of May 31, said the firm had grown its liquidity pool to about $45 billion, cut gross assets by about $130 billion, reduced net leverage to under 12.5x from 15.4x and raised $4 billion of convertible preferred stock and about $5.5 billion of long-term debt; the examiner later calculated that without Repo 105 second-quarter net leverage would have been 13.9 rather than the 12.1 reported. On September 10 LBHI issued its expected third-quarter results, signed by Ian T. Lowitt as chief financial officer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-f4de8fa2bcdd9fa4b1671ad0","record":{"id":"display-claim-f4de8fa2bcdd9fa4b1671ad0","kind":"analysis","text":"The examiner's report states that Lehman failed because it could not retain the confidence of its lenders and counterparties and did not have enough liquidity to meet its obligations, after business decisions had left it with heavy concentrations of illiquid assets such as residential and commercial real estate; confidence fell further when attempts to form strategic partnerships failed and Lehman reported losses of $2.8 billion in the second quarter and $3.9 billion in the third without a definitive survival plan.","source_ids":["src-038"],"entity_ids":["lbhi"],"premise_claim_ids":["c-col-examiner-why"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The examiner's report states that Lehman failed because it could not retain the confidence of its lenders and counterparties and did not have enough liquidity to meet its obligations, after business decisions had left it with heavy concentrations of illiquid assets such as residential and commercial real estate; confidence fell further when attempts to form strategic partnerships failed and Lehman reported losses of $2.8 billion in the second quarter and $3.9 billion in the third without a definitive survival plan."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9d6481437ac6b8b7b873ea7a","record":{"id":"display-claim-9d6481437ac6b8b7b873ea7a","kind":"analysis","text":"At a special meeting on September 14, 2008 LBHI's board resolved to file under Chapter 11 and to engage Weil, Gotshal & Manges LLP as its attorneys; Lowitt certified the resolutions and signed the petition. The case was commenced on September 15 in the U.S. Bankruptcy Court for the Southern District of New York, and affiliated debtors followed; the cases are jointly administered as In re Lehman Brothers Holdings Inc. et al., Case No. 08-13555. The plan was confirmed on December 6, 2011 and became effective on March 6, 2012, and LBHI's own case was still active in 2026.","source_ids":["src-014","src-002","src-101"],"entity_ids":["lbhi","weil","lowitt"],"premise_claim_ids":["c-col-petition"],"qualification":"","response":"","outcome":""},"reading":"Analysis: At a special meeting on September 14, 2008 LBHI's board resolved to file under Chapter 11 and to engage Weil, Gotshal & Manges LLP as its attorneys; Lowitt certified the resolutions and signed the petition. The case was commenced on September 15 in the U.S. Bankruptcy Court for the Southern District of New York, and affiliated debtors followed; the cases are jointly administered as In re Lehman Brothers Holdings Inc. et al., Case No. 08-13555. The plan was confirmed on December 6, 2011 and became effective on March 6, 2012, and LBHI's own case was still active in 2026."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-eb1f4ecbe4d6d4dbf5664771","record":{"id":"display-claim-eb1f4ecbe4d6d4dbf5664771","kind":"analysis","text":"On September 16, 2008 LBHI, Lehman Brothers Inc. and LB 745 LLC agreed to sell to Barclays Capital Inc., for $1.54 billion, Lehman's North American investment banking, fixed income and equities business and its private investment management business, together with the 745 Seventh Avenue headquarters and two data centers; the court approved the sale on September 20 and it closed on September 22. To fund its operations meanwhile LBHI entered into a $450 million debtor-in-possession credit agreement with Barclays Bank PLC as agent and lender on September 17.","source_ids":["src-052"],"entity_ids":["lbhi","lbi","barclays-capital-inc","barclays-bank"],"premise_claim_ids":["c-col-barclays-sale","c-col-dip"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On September 16, 2008 LBHI, Lehman Brothers Inc. and LB 745 LLC agreed to sell to Barclays Capital Inc., for $1.54 billion, Lehman's North American investment banking, fixed income and equities business and its private investment management business, together with the 745 Seventh Avenue headquarters and two data centers; the court approved the sale on September 20 and it closed on September 22. To fund its operations meanwhile LBHI entered into a $450 million debtor-in-possession credit agreement with Barclays Bank PLC as agent and lender on September 17."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b6bca2c8970faede961155d7","record":{"id":"display-claim-b6bca2c8970faede961155d7","kind":"analysis","text":"On September 19 the Securities Investor Protection Corporation commenced a case under the Securities Investor Protection Act for Lehman Brothers Inc.; the court appointed James W. Giddens as trustee. Under a letter agreement of September 22 among Barclays, The Depository Trust & Clearing Corporation and the trustee, the trustee instructed DTCC's clearing subsidiaries to close out LBI's pending transactions and $250 million of the purchase price was paid to DTCC as collateral. The SIPA case was closed in September 2022; according to the trustee, former securities customers were satisfied at 100% of net equity, secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%.","source_ids":["src-049","src-052"],"entity_ids":["sipc","lbi","giddens","lbhi","dtcc","barclays-capital-inc"],"premise_claim_ids":["c-col-sipa-start","c-col-dtcc"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On September 19 the Securities Investor Protection Corporation commenced a case under the Securities Investor Protection Act for Lehman Brothers Inc.; the court appointed James W. Giddens as trustee. Under a letter agreement of September 22 among Barclays, The Depository Trust & Clearing Corporation and the trustee, the trustee instructed DTCC's clearing subsidiaries to close out LBI's pending transactions and $250 million of the purchase price was paid to DTCC as collateral. The SIPA case was closed in September 2022; according to the trustee, former securities customers were satisfied at 100% of net equity, secured, priority and administrative creditors were paid in full, and general unsecured creditors received at least 41.2841%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3606807f2ce41e8341da1f1f","record":{"id":"display-claim-3606807f2ce41e8341da1f1f","kind":"analysis","text":"According to LBHI's May 2010 complaint, JPMorgan Chase Bank, N.A. provided clearing services to Lehman Brothers Inc. under a clearance agreement for the eight years before the bankruptcy, acting each day as intermediary for most of its trades and triparty repurchase transactions and receiving hundreds of millions of dollars in fees. This description comes from LBHI's own pleading.","source_ids":["src-125"],"entity_ids":["jpmorgan","lbi","lbhi"],"premise_claim_ids":["c-jpm-clearing"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to LBHI's May 2010 complaint, JPMorgan Chase Bank, N.A. provided clearing services to Lehman Brothers Inc. under a clearance agreement for the eight years before the bankruptcy, acting each day as intermediary for most of its trades and triparty repurchase transactions and receiving hundreds of millions of dollars in fees. This description comes from LBHI's own pleading."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-5b10e4f60a65fef57c33a785","record":{"id":"display-claim-5b10e4f60a65fef57c33a785","kind":"analysis","text":"In the complaint, filed as an adversary proceeding with the creditors' committee as proposed intervenor, LBHI alleged that JPMorgan, using its position as clearing bank, insisted in late August 2008 that LBHI guarantee its subsidiaries' clearing obligations, coerced it under the threat of cutting off clearing into further one-sided agreements early on September 10, 2008 while it was insolvent, and through repeated collateral demands took $8.6 billion of cash collateral in the last four business days before the filing although it was already overcollateralised. LBHI asked the court to declare the agreements invalid, to order the return of its assets or their value, to award $5 billion of direct damages and other damages and to subordinate or disallow JPMorgan's claims. These are LBHI's allegations and demands, not findings of the court, and the complaint itself records no outcome. JPMorgan moved to dismiss. On April 19, 2012 the Bankruptcy Court signed a memorandum decision granting the motion in part and denying it in part in adversary proceeding 10-03266; the retained record does not show the later course or outcome of the case.","source_ids":["src-125","src-077"],"entity_ids":["lbhi","jpmorgan","ucc","lbi"],"premise_claim_ids":["c-jpm-suit","c-jpm-relief"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In the complaint, filed as an adversary proceeding with the creditors' committee as proposed intervenor, LBHI alleged that JPMorgan, using its position as clearing bank, insisted in late August 2008 that LBHI guarantee its subsidiaries' clearing obligations, coerced it under the threat of cutting off clearing into further one-sided agreements early on September 10, 2008 while it was insolvent, and through repeated collateral demands took $8.6 billion of cash collateral in the last four business days before the filing although it was already overcollateralised. LBHI asked the court to declare the agreements invalid, to order the return of its assets or their value, to award $5 billion of direct damages and other damages and to subordinate or disallow JPMorgan's claims. These are LBHI's allegations and demands, not findings of the court, and the complaint itself records no outcome. JPMorgan moved to dismiss. On April 19, 2012 the Bankruptcy Court signed a memorandum decision granting the motion in part and denying it in part in adversary proceeding 10-03266; the retained record does not show the later course or outcome of the case."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e9d75020c14097d3ab44fbe1","record":{"id":"display-claim-e9d75020c14097d3ab44fbe1","kind":"analysis","text":"The examiner found colorable claims against Lehman's secured lenders JPMorgan Chase and Citibank in connection with modified guaranty agreements and collateral demands in Lehman's final days, and stated that those demands had a direct impact on Lehman's liquidity pool. He applied his colorable-claim standard and was not the ultimate decision-maker. LBHI sued JPMorgan in May 2010, and JPMorgan moved to dismiss that complaint, which rests on related allegations; the retained record contains no response from Citibank and no suit against it on these grounds.","source_ids":["src-038","src-077"],"entity_ids":["jpmorgan","citibank","lbhi"],"premise_claim_ids":["c-jpm-examiner"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The examiner found colorable claims against Lehman's secured lenders JPMorgan Chase and Citibank in connection with modified guaranty agreements and collateral demands in Lehman's final days, and stated that those demands had a direct impact on Lehman's liquidity pool. He applied his colorable-claim standard and was not the ultimate decision-maker. LBHI sued JPMorgan in May 2010, and JPMorgan moved to dismiss that complaint, which rests on related allegations; the retained record contains no response from Citibank and no suit against it on these grounds."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3ba4db23e92ab213f8f7f7f3","record":{"id":"display-claim-3ba4db23e92ab213f8f7f7f3","kind":"analysis","text":"Lehman Brothers Special Financing Inc. (LBSF), a Delaware company at 745 Seventh Avenue, filed its petition on October 3, 2008 after a special board meeting; Bryan Marsal signed as chief restructuring officer, with Weil, Gotshal & Manges LLP as attorneys. Lehman Commercial Paper Inc. (LCPI) filed on October 5, 2008, its petition signed by David Coles as chief financial officer. Both schedules describe LBHI as the indirect parent, and a 2010 settlement agreement describes both as wholly owned subsidiaries of LBHI. LBSF's case was closed by final decree on July 1, 2021 and LCPI's on May 4, 2020.","source_ids":["src-028","src-040","src-030","src-096"],"entity_ids":["lbsf","marsal","weil","lbhi","lcpi","coles"],"premise_claim_ids":["c-ch11-lbsf-petition","c-ch11-lcpi-petition","c-ch11-subsidiaries-2010"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Lehman Brothers Special Financing Inc. (LBSF), a Delaware company at 745 Seventh Avenue, filed its petition on October 3, 2008 after a special board meeting; Bryan Marsal signed as chief restructuring officer, with Weil, Gotshal & Manges LLP as attorneys. Lehman Commercial Paper Inc. (LCPI) filed on October 5, 2008, its petition signed by David Coles as chief financial officer. Both schedules describe LBHI as the indirect parent, and a 2010 settlement agreement describes both as wholly owned subsidiaries of LBHI. LBSF's case was closed by final decree on July 1, 2021 and LCPI's on May 4, 2020."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-c4f40b30d2a774962fc7c68d","record":{"id":"display-claim-c4f40b30d2a774962fc7c68d","kind":"analysis","text":"The confirmation order lists 23 debtors: LBHI, LB 745 LLC, PAMI Statler Arms LLC, Lehman Brothers Commodity Services Inc., LBSF, Lehman Brothers OTC Derivatives Inc., Lehman Brothers Derivative Products Inc., LCPI, Lehman Brothers Commercial Corporation, Lehman Brothers Financial Products, Inc., Lehman Scottish Finance L.P., three CES Aviation companies, East Dover Limited, Luxembourg Residential Properties Loan Finance S.a.r.l., BNC Mortgage LLC, Structured Asset Securities Corporation and five real-estate holding companies. By June 30, 2025 every case except LBHI's had been closed by final decree, among them those of Lehman Brothers Commodity Services and Lehman Brothers Commercial Corporation on February 11, 2019 and Lehman Brothers OTC Derivatives on May 4, 2020.","source_ids":["src-021","src-040","src-029"],"entity_ids":["lbhi","lbcs","lbsf","lbotc","lcpi","lbcc","bnc","sasco"],"premise_claim_ids":["c-ch11-debtors"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The confirmation order lists 23 debtors: LBHI, LB 745 LLC, PAMI Statler Arms LLC, Lehman Brothers Commodity Services Inc., LBSF, Lehman Brothers OTC Derivatives Inc., Lehman Brothers Derivative Products Inc., LCPI, Lehman Brothers Commercial Corporation, Lehman Brothers Financial Products, Inc., Lehman Scottish Finance L.P., three CES Aviation companies, East Dover Limited, Luxembourg Residential Properties Loan Finance S.a.r.l., BNC Mortgage LLC, Structured Asset Securities Corporation and five real-estate holding companies. By June 30, 2025 every case except LBHI's had been closed by final decree, among them those of Lehman Brothers Commodity Services and Lehman Brothers Commercial Corporation on February 11, 2019 and Lehman Brothers OTC Derivatives on May 4, 2020."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-6e2d32fcdf8f47b507ac9c3b","record":{"id":"display-claim-6e2d32fcdf8f47b507ac9c3b","kind":"analysis","text":"According to a September 2010 law-firm summary, Bryan Marsal, co-chief executive of Alvarez & Marsal and LBHI's chief restructuring officer, presented A&M's State of the Estate report on September 22, 2010: about $1.2 trillion of general unsecured claims had first been filed against the debtors, adjusted outstanding claims stood at $464 billion, allowed claims were estimated at $365 billion and assets available for distribution at $57.5 billion.","source_ids":["src-067"],"entity_ids":["marsal","am","lbhi"],"premise_claim_ids":["c-ch11-state-of-estate-2010"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to a September 2010 law-firm summary, Bryan Marsal, co-chief executive of Alvarez & Marsal and LBHI's chief restructuring officer, presented A&M's State of the Estate report on September 22, 2010: about $1.2 trillion of general unsecured claims had first been filed against the debtors, adjusted outstanding claims stood at $464 billion, allowed claims were estimated at $365 billion and assets available for distribution at $57.5 billion."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e58f8fff37b6338c8e034e0f","record":{"id":"display-claim-e58f8fff37b6338c8e034e0f","kind":"analysis","text":"On December 6, 2011 Bankruptcy Judge James M. Peck confirmed the Modified Third Amended Joint Chapter 11 Plan. It consists of 23 separate plans, one per debtor, does not substantively consolidate the debtors and has 161 classes of claims and interests, 17 of them against LBHI; creditors asserting about $400 billion of claims accepted it, 95% in number and 98.68% in amount of those voting. Its proponents included an ad hoc group of creditors and a group of banks and investment firms that included Goldman Sachs entities, Morgan Stanley & Co. International, Deutsche Bank AG and Credit Suisse International.","source_ids":["src-002","src-102","src-021"],"entity_ids":["lbhi","deutsche-bank"],"premise_claim_ids":["c-ch11-confirmation","c-ch11-plan-supporters"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On December 6, 2011 Bankruptcy Judge James M. Peck confirmed the Modified Third Amended Joint Chapter 11 Plan. It consists of 23 separate plans, one per debtor, does not substantively consolidate the debtors and has 161 classes of claims and interests, 17 of them against LBHI; creditors asserting about $400 billion of claims accepted it, 95% in number and 98.68% in amount of those voting. Its proponents included an ad hoc group of creditors and a group of banks and investment firms that included Goldman Sachs entities, Morgan Stanley & Co. International, Deutsche Bank AG and Credit Suisse International."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-16eb7b1b8a5a86422b75faf4","record":{"id":"display-claim-16eb7b1b8a5a86422b75faf4","kind":"analysis","text":"The order describes the plan as an integrated settlement, including of whether the debtors should be substantively consolidated: LBHI receives distributions on only 80% of its intercompany funding claims against the subsidiary debtors, the first $100 million distributed to LBHI on its claims against LBSF and LCPI goes to those subsidiaries' general unsecured creditors, and the intercompany claim of Lehman Brothers Treasury Co. B.V. against LBHI is allowed at $34.548 billion. Under the order's schedule of claims of debtor-controlled entities, LB Re Financing No. 2 Limited received an allowed claim of $6,761,074,231 against LBHI; separately, under the Debtor Allocation Agreement, LBSF has an allowed administrative expense claim of $300 million against LBHI. According to LBHI's report on the plan, the Racers 2007-A Trust would have allowed claims of $1,947,735,000 against LBSF, $5 billion against LCPI and a guarantee claim of $1,947,735,000 against LBHI, and LBHI's Fenway-related claims against LCPI would be allowed at $230 million.","source_ids":["src-021","src-102"],"entity_ids":["lbhi","lbsf","lcpi","lbt","lb-re-fin-2","racers"],"premise_claim_ids":["c-ch11-global-settlement","c-ch11-lbre-claim","c-ch11-racers"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The order describes the plan as an integrated settlement, including of whether the debtors should be substantively consolidated: LBHI receives distributions on only 80% of its intercompany funding claims against the subsidiary debtors, the first $100 million distributed to LBHI on its claims against LBSF and LCPI goes to those subsidiaries' general unsecured creditors, and the intercompany claim of Lehman Brothers Treasury Co. B.V. against LBHI is allowed at $34.548 billion. Under the order's schedule of claims of debtor-controlled entities, LB Re Financing No. 2 Limited received an allowed claim of $6,761,074,231 against LBHI; separately, under the Debtor Allocation Agreement, LBSF has an allowed administrative expense claim of $300 million against LBHI. According to LBHI's report on the plan, the Racers 2007-A Trust would have allowed claims of $1,947,735,000 against LBSF, $5 billion against LCPI and a guarantee claim of $1,947,735,000 against LBHI, and LBHI's Fenway-related claims against LCPI would be allowed at $230 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-0d9489aacd2f7b80014e0274","record":{"id":"display-claim-0d9489aacd2f7b80014e0274","kind":"analysis","text":"On November 23, 2011 LBHI and LCPI also settled with Deutsche Bank AG and investment firms holding participations in Claims Nos. 59006 and 58233; the settlement with Deutsche Bank takes into account the relative strengths of the arguments over the classification of certain claims and the interpretation of the agreements under which they were settled.","source_ids":["src-102","src-021"],"entity_ids":["lbhi","lcpi","deutsche-bank"],"premise_claim_ids":["c-ch11-deutsche-settlement"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On November 23, 2011 LBHI and LCPI also settled with Deutsche Bank AG and investment firms holding participations in Claims Nos. 59006 and 58233; the settlement with Deutsche Bank takes into account the relative strengths of the arguments over the classification of certain claims and the interpretation of the agreements under which they were settled."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-62fca5e65a51250035bbd49b","record":{"id":"display-claim-62fca5e65a51250035bbd49b","kind":"analysis","text":"Insolvency or liquidation proceedings were opened for 80 of the debtors' foreign affiliates in 16 jurisdictions following LBHI's filing on September 15, 2008. Many asserted guarantee claims against LBHI, whose enforceability LBHI challenged. The debtors settled with Lehman Brothers Bankhaus AG, Lehman Brothers Treasury Co. B.V., Lehman Brothers Securities N.V., Lehman Brothers International (Europe) and the U.K., Luxembourg, Hong Kong, Singapore and Japanese Lehman entities, and with Deutsche Bundesbank, the German banks' association and deposit-protection scheme and Deutsche Bank; the settlements allowed their claims well below the amounts asserted and reduced claims against the debtors by more than $295 billion.","source_ids":["src-021"],"entity_ids":["lbhi","bankhaus","lbt","lbsn","lbie","bundesbank","deutsche-bank"],"premise_claim_ids":["c-ch11-bilateral"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Insolvency or liquidation proceedings were opened for 80 of the debtors' foreign affiliates in 16 jurisdictions following LBHI's filing on September 15, 2008. Many asserted guarantee claims against LBHI, whose enforceability LBHI challenged. The debtors settled with Lehman Brothers Bankhaus AG, Lehman Brothers Treasury Co. B.V., Lehman Brothers Securities N.V., Lehman Brothers International (Europe) and the U.K., Luxembourg, Hong Kong, Singapore and Japanese Lehman entities, and with Deutsche Bundesbank, the German banks' association and deposit-protection scheme and Deutsche Bank; the settlements allowed their claims well below the amounts asserted and reduced claims against the debtors by more than $295 billion."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-6df95d892ef2553d71a432bc","record":{"id":"display-claim-6df95d892ef2553d71a432bc","kind":"analysis","text":"The confirmation order does not prevent the lead plaintiffs in the equity/debt and mortgage-backed securities class actions from asking the court for leave to pursue their claims against the debtors solely to collect from available insurance proceeds, with the debtors free to object, and it preserves the rights of the debtors, the SIPA trustee of Lehman Brothers Inc., Barclays Bank PLC and Barclays Capital Inc. in disputes over the Barclays sale order. A federal court publication lists adversary proceeding 10-3547, in which LBSF sued Bank of America, Bank of New York Corporate Trustee Services, Citibank, U.S. Bank and Wells Fargo together with issuers and co-issuers of collateralised debt obligation series, with an opinion published on June 28, 2016; the publication gives neither the subject of the claims nor the result.","source_ids":["src-021","src-124"],"entity_ids":["lbhi","lbi","barclays-bank","barclays-capital-inc","lbsf","bofa-na","bny-cts","citibank","us-bank-na","wells-fargo-na"],"premise_claim_ids":["c-ch11-securities-carveout","c-ch11-lbsf-cdo-suit"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The confirmation order does not prevent the lead plaintiffs in the equity/debt and mortgage-backed securities class actions from asking the court for leave to pursue their claims against the debtors solely to collect from available insurance proceeds, with the debtors free to object, and it preserves the rights of the debtors, the SIPA trustee of Lehman Brothers Inc., Barclays Bank PLC and Barclays Capital Inc. in disputes over the Barclays sale order. A federal court publication lists adversary proceeding 10-3547, in which LBSF sued Bank of America, Bank of New York Corporate Trustee Services, Citibank, U.S. Bank and Wells Fargo together with issuers and co-issuers of collateralised debt obligation series, with an opinion published on June 28, 2016; the publication gives neither the subject of the claims nor the result."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9483629a16fe674a0019d309","record":{"id":"display-claim-9483629a16fe674a0019d309","kind":"analysis","text":"The plan became effective on March 6, 2012. All LBHI common and preferred stock was cancelled and one new share, representing all of LBHI's capital stock, was issued to the Lehman Brothers Holdings Inc. Plan Trust for the benefit of the former stockholders, who received only non-transferable interests in the trust; because creditors must be paid in full first, LBHI does not expect them to receive anything. LBHI filed Form 15 the same day to end the registration of its equity securities. After the effective date the boards of LBSF and LCPI each have three directors, two of them serving LBHI directors and a third independent of LBHI, and every other subsidiary debtor has a single director from LBHI's board.","source_ids":["src-002","src-021"],"entity_ids":["lbhi","plan-trust","lbsf","lcpi"],"premise_claim_ids":["c-ch11-effective","c-ch11-lbsf-lcpi-boards"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The plan became effective on March 6, 2012. All LBHI common and preferred stock was cancelled and one new share, representing all of LBHI's capital stock, was issued to the Lehman Brothers Holdings Inc. Plan Trust for the benefit of the former stockholders, who received only non-transferable interests in the trust; because creditors must be paid in full first, LBHI does not expect them to receive anything. LBHI filed Form 15 the same day to end the registration of its equity securities. After the effective date the boards of LBSF and LCPI each have three directors, two of them serving LBHI directors and a third independent of LBHI, and every other subsidiary debtor has a single director from LBHI's board."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-cd9c86dbce4fbc517112deb4","record":{"id":"display-claim-cd9c86dbce4fbc517112deb4","kind":"analysis","text":"The indenture trustee's notices to holders of LBHI's senior securities under the indenture of September 1, 1987 begin with a notice of an event of default in October 2008 and continue with a notice for each plan distribution. On September 2, 2009 the trustee filed a consolidated claim for the senior noteholders (Claim Number 10082), later classified in Class 3; according to the trustee's June 2012 notice, the debtors then estimated a Class 3 recovery of 21.1%; the first distribution to the trustee was made on April 17, 2012, with later ones twice a year if they total at least $10 million. The notice for the thirty-third distribution, on October 1, 2026, gives the noteholders' allowed claim as $48,783,940,671.72; with $3,991,978.72 added, cumulative distributions reached 46.827210%.","source_ids":["src-034","src-118","src-035"],"entity_ids":["lbhi","wilmington-trust-co"],"premise_claim_ids":["c-rec-default-notice","c-rec-noteholder-claim","c-rec-noteholders-2026"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The indenture trustee's notices to holders of LBHI's senior securities under the indenture of September 1, 1987 begin with a notice of an event of default in October 2008 and continue with a notice for each plan distribution. On September 2, 2009 the trustee filed a consolidated claim for the senior noteholders (Claim Number 10082), later classified in Class 3; according to the trustee's June 2012 notice, the debtors then estimated a Class 3 recovery of 21.1%; the first distribution to the trustee was made on April 17, 2012, with later ones twice a year if they total at least $10 million. The notice for the thirty-third distribution, on October 1, 2026, gives the noteholders' allowed claim as $48,783,940,671.72; with $3,991,978.72 added, cumulative distributions reached 46.827210%."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e0add277db495f60e2a6e32a","record":{"id":"display-claim-e0add277db495f60e2a6e32a","kind":"analysis","text":"LBHI's quarterly report as of June 30, 2025 states that through the thirtieth distribution, on April 3, 2025, the debtors had paid $129.4 billion, of which $96.4 billion went to claims owned or formerly owned by third parties. It estimates total recoveries of 46.859% for senior unsecured claims (Class 3), 37.767% for senior affiliate claims (Class 4A), 29.487% for third-party guarantee claims (Class 5) and 43.864% for general unsecured claims (Class 7), with nothing for the subordinated classes and $203 million of future cash distributions. LBHI states that these reports are not prepared under generally accepted accounting principles and are not audited or reviewed.","source_ids":["src-040"],"entity_ids":["lbhi"],"premise_claim_ids":["c-rec-d30","c-rec-estimates-2025"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI's quarterly report as of June 30, 2025 states that through the thirtieth distribution, on April 3, 2025, the debtors had paid $129.4 billion, of which $96.4 billion went to claims owned or formerly owned by third parties. It estimates total recoveries of 46.859% for senior unsecured claims (Class 3), 37.767% for senior affiliate claims (Class 4A), 29.487% for third-party guarantee claims (Class 5) and 43.864% for general unsecured claims (Class 7), with nothing for the subordinated classes and $203 million of future cash distributions. LBHI states that these reports are not prepared under generally accepted accounting principles and are not audited or reviewed."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-bd9b9584606d34dd29d2ab44","record":{"id":"display-claim-bd9b9584606d34dd29d2ab44","kind":"analysis","text":"The unaudited balance sheet as of June 30, 2025 shows total assets of $248 million, mostly $99 million of cash and $133 million due from affiliates, against liabilities subject to compromise of $128,170 million and stockholders' equity of minus $127,936 million; LBHI states that it is not prepared under GAAP or audited. As plan administrator LBHI files such reports with the court and furnishes them through the Plan Trust's Form 8-K filings, for example in September 2024 and August 2025.","source_ids":["src-040","src-012","src-008"],"entity_ids":["lbhi","plan-trust"],"premise_claim_ids":["c-rec-balance-2025","c-rec-quarterly-reports"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The unaudited balance sheet as of June 30, 2025 shows total assets of $248 million, mostly $99 million of cash and $133 million due from affiliates, against liabilities subject to compromise of $128,170 million and stockholders' equity of minus $127,936 million; LBHI states that it is not prepared under GAAP or audited. As plan administrator LBHI files such reports with the court and furnishes them through the Plan Trust's Form 8-K filings, for example in September 2024 and August 2025."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9a21e1073cbb5d7414db666d","record":{"id":"display-claim-9a21e1073cbb5d7414db666d","kind":"analysis","text":"At June 30, 2025 LBHI's case, No. 08-13555, was the only one of the 23 debtors' cases still open; LBSF's case, for example, had been closed on July 1, 2021. The claims agent's docket listed 61,928 entries in mid-October 2026, including LBHI's monthly operating report for August 2026, the notice of the thirty-third distribution and continuing notices of claim transfers. For tax purposes the Plan Trust is a liquidating grantor trust whose grantors are the former stockholders; its 2025 statement gives its sole asset as the single LBHI share issued on March 6, 2012.","source_ids":["src-040","src-029","src-101","src-015","src-033"],"entity_ids":["lbhi","lbcs","lbcc","sasco","lbotc","lcpi","bnc","lbsf","plan-trust"],"premise_claim_ids":["c-rec-case-status-2025","c-rec-docket-2026","c-rec-plan-trust-tax"],"qualification":"","response":"","outcome":""},"reading":"Analysis: At June 30, 2025 LBHI's case, No. 08-13555, was the only one of the 23 debtors' cases still open; LBSF's case, for example, had been closed on July 1, 2021. The claims agent's docket listed 61,928 entries in mid-October 2026, including LBHI's monthly operating report for August 2026, the notice of the thirty-third distribution and continuing notices of claim transfers. For tax purposes the Plan Trust is a liquidating grantor trust whose grantors are the former stockholders; its 2025 statement gives its sole asset as the single LBHI share issued on March 6, 2012."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-71f8aaca7b171d69f546c616","record":{"id":"display-claim-71f8aaca7b171d69f546c616","kind":"analysis","text":"In a November 2019 declaration LBHI's treasurer Anton Kolev described a court-authorised claims consolidation auction: the plan administrator approached about 30 potential sponsors and chose BKM Holdings (Cayman) Ltd. for Classes 3, 4B and 8, Seaport Loan Products LLC for Classes 4A and 5 and Emery 68, L.L.C. for Classes 7 and 9A, each offering to buy eligible claims at a stated percentage. According to a 2016 case study published by Alvarez & Marsal, A&M took over management of the estate's assets, including a global real-estate portfolio marked at $23 billion, much of it encumbered before the bankruptcy through repurchase agreements and pledges.","source_ids":["src-082","src-078"],"entity_ids":["kolev","lbhi","bkm","seaport","emery-68","am"],"premise_claim_ids":["c-rec-claims-auction","c-rec-real-estate"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In a November 2019 declaration LBHI's treasurer Anton Kolev described a court-authorised claims consolidation auction: the plan administrator approached about 30 potential sponsors and chose BKM Holdings (Cayman) Ltd. for Classes 3, 4B and 8, Seaport Loan Products LLC for Classes 4A and 5 and Emery 68, L.L.C. for Classes 7 and 9A, each offering to buy eligible claims at a stated percentage. According to a 2016 case study published by Alvarez & Marsal, A&M took over management of the estate's assets, including a global real-estate portfolio marked at $23 billion, much of it encumbered before the bankruptcy through repurchase agreements and pledges."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-a7ece5070836214e60f646ea","record":{"id":"display-claim-a7ece5070836214e60f646ea","kind":"analysis","text":"LBHI's 2025 report describes a suit filed in New York in July 2017 by 2138747 Ontario Inc., formed by the founder of Skypower Corp., against LBHI and Ontario's own former law firm, seeking at least $175 million for failing to document and convey claims of an indirect non-debtor LBHI subsidiary against Samsung; the court dismissed all claims except breach of contract against LBHI. The defendants had moved to dismiss and both sides moved for summary judgment on liability; the parties agreed to resolve the matter in July 2025.","source_ids":["src-040"],"entity_ids":["ontario-2138747","lbhi"],"premise_claim_ids":["c-rec-ontario"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI's 2025 report describes a suit filed in New York in July 2017 by 2138747 Ontario Inc., formed by the founder of Skypower Corp., against LBHI and Ontario's own former law firm, seeking at least $175 million for failing to document and convey claims of an indirect non-debtor LBHI subsidiary against Samsung; the court dismissed all claims except breach of contract against LBHI. The defendants had moved to dismiss and both sides moved for summary judgment on liability; the parties agreed to resolve the matter in July 2025."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b1c01958cab53652766e94ab","record":{"id":"display-claim-b1c01958cab53652766e94ab","kind":"analysis","text":"Effective September 15, 2008 LBHI engaged Alvarez & Marsal North America, LLC (A&M) under an engagement letter approved by its board the next day, with Bryan P. Marsal as chief restructuring officer to review LBHI's finances, assist with sales and restructuring plans and act as principal contact with creditors. LBHI agreed to pay $850 an hour for Marsal, $175 to $850 for other staff, a $2.5 million retainer and an incentive fee; Marsal signed for A&M and Steven Berkenfeld, as vice president, for LBHI, whom a 2024 trade-press report describes as Lehman's former chief investment officer. LBHI's report described Marsal as co-chief executive of A&M, which he co-founded in 1983, and A&M's own materials say he served for three years as chief executive of Lehman Brothers during its bankruptcy.","source_ids":["src-052","src-069","src-016","src-066","src-081"],"entity_ids":["lbhi","am-na","marsal","berkenfeld","am"],"premise_claim_ids":["c-gov-am-engagement","c-gov-marsal-background","c-gov-berkenfeld"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Effective September 15, 2008 LBHI engaged Alvarez & Marsal North America, LLC (A&M) under an engagement letter approved by its board the next day, with Bryan P. Marsal as chief restructuring officer to review LBHI's finances, assist with sales and restructuring plans and act as principal contact with creditors. LBHI agreed to pay $850 an hour for Marsal, $175 to $850 for other staff, a $2.5 million retainer and an incentive fee; Marsal signed for A&M and Steven Berkenfeld, as vice president, for LBHI, whom a 2024 trade-press report describes as Lehman's former chief investment officer. LBHI's report described Marsal as co-chief executive of A&M, which he co-founded in 1983, and A&M's own materials say he served for three years as chief executive of Lehman Brothers during its bankruptcy."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9c3f6d9bfd3fc27306e9b10d","record":{"id":"display-claim-9c3f6d9bfd3fc27306e9b10d","kind":"analysis","text":"A&M describes itself as founded in 1983 by Tony Alvarez II and Bryan Marsal, privately held, with more than 10,000 staff in over 80 offices, and states that it was selected in 2008 to lead the global wind-down of Lehman Brothers; this is A&M's own description of its work.","source_ids":["src-065"],"entity_ids":["am","marsal","lbhi"],"premise_claim_ids":["c-gov-am-self"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A&M describes itself as founded in 1983 by Tony Alvarez II and Bryan Marsal, privately held, with more than 10,000 staff in over 80 offices, and states that it was selected in 2008 to lead the global wind-down of Lehman Brothers; this is A&M's own description of its work."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-6dd9b1520c61771ee802fb85","record":{"id":"display-claim-6dd9b1520c61771ee802fb85","kind":"analysis","text":"On February 26, 2009 the board's Executive Committee elected William J. Fox, an A&M managing director since April 2008, as controller and treasurer and, once Office of Thrift Supervision requirements were met, chief financial officer, in succession to David Coles, who had resigned on February 23; Fox remained employed by A&M, which LBHI paid for his services. A&M's profile describes Coles as a managing director who served as LBHI's chief financial officer during the initial crisis management. Its profile of John Suckow describes him as an A&M managing director from 2002 to 2022 whose positions included chief executive of LBHI.","source_ids":["src-043","src-044","src-011"],"entity_ids":["lbhi","fox","coles","am-na","am","suckow"],"premise_claim_ids":["c-gov-cfo-2008-2009","c-gov-fox-coles-am","c-gov-suckow"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On February 26, 2009 the board's Executive Committee elected William J. Fox, an A&M managing director since April 2008, as controller and treasurer and, once Office of Thrift Supervision requirements were met, chief financial officer, in succession to David Coles, who had resigned on February 23; Fox remained employed by A&M, which LBHI paid for his services. A&M's profile describes Coles as a managing director who served as LBHI's chief financial officer during the initial crisis management. Its profile of John Suckow describes him as an A&M managing director from 2002 to 2022 whose positions included chief executive of LBHI."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e14b48149cc4d2f0f13e3848","record":{"id":"display-claim-e14b48149cc4d2f0f13e3848","kind":"analysis","text":"Under the plan the members of the Director Selection Committee, set up by a court order of December 2, 2011 to choose LBHI's first board, became the Plan Trust's trustees, each in a representative capacity: Rutger Schimmelpenninck for Lehman Brothers Treasury Co.; Dr. Michael C. Frege for Lehman Brothers Bankhaus; John Suckow for LBHI; Julie Becker of Wilmington Trust, N.A. and Noel P. Purcell of Mizuho Corporate Bank as co-chairs of the creditors' committee; C.F. \"Terry\" Wolfe for an ad hoc creditor group; Justin Slatky for the Opco plan proponents; and Joseph Izhakoff and Myron Kaplan for certain plan-support creditors. A form of the trust agreement filed in December 2011 named the same first five trustees but four different creditor designees.","source_ids":["src-002","src-021","src-087"],"entity_ids":["plan-trust","schimmelpenninck","frege","suckow","becker","purcell","wolfe","slatky","izhakoff","kaplan","lbt","bankhaus","lbhi","wilmington-trust-na","mizuho-corp","ucc"],"premise_claim_ids":["c-gov-plan-trustees","c-gov-trust-draft"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Under the plan the members of the Director Selection Committee, set up by a court order of December 2, 2011 to choose LBHI's first board, became the Plan Trust's trustees, each in a representative capacity: Rutger Schimmelpenninck for Lehman Brothers Treasury Co.; Dr. Michael C. Frege for Lehman Brothers Bankhaus; John Suckow for LBHI; Julie Becker of Wilmington Trust, N.A. and Noel P. Purcell of Mizuho Corporate Bank as co-chairs of the creditors' committee; C.F. \"Terry\" Wolfe for an ad hoc creditor group; Justin Slatky for the Opco plan proponents; and Joseph Izhakoff and Myron Kaplan for certain plan-support creditors. A form of the trust agreement filed in December 2011 named the same first five trustees but four different creditor designees."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9dceb466f768fe30106975f8","record":{"id":"display-claim-9dceb466f768fe30106975f8","kind":"analysis","text":"Their employers describe Kaplan as a founding partner of the law firm Kleinberg, Kaplan, Wolff & Cohen and Slatky as president and chief investment officer of Shenkman Capital after co-heading Goldman Sachs' distressed bond business, and a 2015 interview describes Purcell as head of real estate and specialized finance at Mizuho Bank. A June 2012 trustee notice names Becker of Wilmington Trust Company as contact for the indenture trustee of LBHI's senior notes. LBHI acts as plan administrator for the trust; the trust's Form 8-K of September 6, 2024 was signed on its behalf by Jeffry Ciongoli, LBHI's senior vice president and co-treasurer.","source_ids":["src-109","src-116","src-117","src-118","src-008"],"entity_ids":["kaplan","kkwc","plan-trust","slatky","shenkman","goldman","purcell","mizuho-bank","ucc","becker","wilmington-trust-co","lbhi","ciongoli"],"premise_claim_ids":["c-gov-trustee-backgrounds","c-gov-becker-wt","c-gov-plan-administrator-2024"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Their employers describe Kaplan as a founding partner of the law firm Kleinberg, Kaplan, Wolff & Cohen and Slatky as president and chief investment officer of Shenkman Capital after co-heading Goldman Sachs' distressed bond business, and a 2015 interview describes Purcell as head of real estate and specialized finance at Mizuho Bank. A June 2012 trustee notice names Becker of Wilmington Trust Company as contact for the indenture trustee of LBHI's senior notes. LBHI acts as plan administrator for the trust; the trust's Form 8-K of September 6, 2024 was signed on its behalf by Jeffry Ciongoli, LBHI's senior vice president and co-treasurer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-d96d33eba39418c905b2abec","record":{"id":"display-claim-d96d33eba39418c905b2abec","kind":"analysis","text":"On March 6, 2012 Michael L. Ainslie, John F. Akers, Roger S. Berlind, Thomas H. Cruikshank, Marsha Johnson Evans, Sir Christopher Gent, Roland A. Hernandez and John D. Macomber ceased to be directors and Frederick Arnold, Robert G. Gifford, Thomas A. Knott, Sean O. Mahoney, David Pauker, Ronald K. Tanemura and Owen D. Thomas were appointed under the plan. The new board set up eight committees, among them Derivatives, Real Estate, Claims and Litigation and Non-Controlled Affiliates. Marsal resigned as chief executive and chief restructuring officer that day and became a senior advisor; on March 8 Suckow, president and chief operating officer since April 2009, was elected chief executive, and the board approved a form of indemnification agreement for the directors of LBHI, LCPI and LBSF. Fox signed LBHI's March 12, 2012 report as chief financial officer.","source_ids":["src-002"],"entity_ids":["lbhi","ainslie","akers","berlind","cruikshank","evans","gent","hernandez","macomber","arnold","gifford","knott","mahoney","pauker","tanemura","thomas","marsal","suckow","fox","lcpi","lbsf"],"premise_claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-ceo-2012","c-gov-indemnification"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On March 6, 2012 Michael L. Ainslie, John F. Akers, Roger S. Berlind, Thomas H. Cruikshank, Marsha Johnson Evans, Sir Christopher Gent, Roland A. Hernandez and John D. Macomber ceased to be directors and Frederick Arnold, Robert G. Gifford, Thomas A. Knott, Sean O. Mahoney, David Pauker, Ronald K. Tanemura and Owen D. Thomas were appointed under the plan. The new board set up eight committees, among them Derivatives, Real Estate, Claims and Litigation and Non-Controlled Affiliates. Marsal resigned as chief executive and chief restructuring officer that day and became a senior advisor; on March 8 Suckow, president and chief operating officer since April 2009, was elected chief executive, and the board approved a form of indemnification agreement for the directors of LBHI, LCPI and LBSF. Fox signed LBHI's March 12, 2012 report as chief financial officer."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-4cb5ecfe37ca8fd08cd051ef","record":{"id":"display-claim-4cb5ecfe37ca8fd08cd051ef","kind":"analysis","text":"Later company statements show several plan-appointed directors still serving. BXP describes Owen Thomas as LBHI's first chairman, in 2012-2013, who oversaw the $15 billion sale of Archstone before becoming BXP's chief executive in April 2013. A 2019 SEC filing by an investor describes Tanemura as a director since March 2012; a 2016 release describes Pauker as a board member appointed under the plan; a later employer's board biography states that Mahoney has served on the board since 2012 and has been its chair; and CBL & Associates Properties lists Gifford as serving on it and reported that he joined its own board in November 2021. A financial-data aggregator lists Knott as a director of LBHI and a managing director of Advent Global Opportunities Management; the profile is undated, and no primary record confirms that Knott still holds these roles.","source_ids":["src-054","src-027","src-046","src-103","src-104","src-060","src-094","src-105"],"entity_ids":["thomas","lbhi","bxp","morgan-stanley","tanemura","pauker","mahoney","gifford","goldman","goldin","cbl","knott","advent","baupost","neuberger-berman-inc"],"premise_claim_ids":["c-gov-thomas","c-gov-directors-later","c-gov-gifford-cbl","c-gov-knott"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Later company statements show several plan-appointed directors still serving. BXP describes Owen Thomas as LBHI's first chairman, in 2012-2013, who oversaw the $15 billion sale of Archstone before becoming BXP's chief executive in April 2013. A 2019 SEC filing by an investor describes Tanemura as a director since March 2012; a 2016 release describes Pauker as a board member appointed under the plan; a later employer's board biography states that Mahoney has served on the board since 2012 and has been its chair; and CBL & Associates Properties lists Gifford as serving on it and reported that he joined its own board in November 2021. A financial-data aggregator lists Knott as a director of LBHI and a managing director of Advent Global Opportunities Management; the profile is undated, and no primary record confirms that Knott still holds these roles."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e86d309d4013d6b3c0b46791","record":{"id":"display-claim-e86d309d4013d6b3c0b46791","kind":"analysis","text":"West Virginia's registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists directors Clifford Feibus and Jeffry Ciongoli, president Christopher O'Meara, secretary Matthew Canter, treasurer Anton Kolev and vice-president Linda A. Klang, all listed at LBHI's principal office address in New York. The registry gives no appointment dates and does not show whether the president listed is the former chief financial officer of the same name; the board appointed in 2012 does not appear in it.","source_ids":["src-070"],"entity_ids":["lbhi","feibus","ciongoli","omeara-registry","canter","kolev","klang"],"premise_claim_ids":["c-gov-officers-2019"],"qualification":"","response":"","outcome":""},"reading":"Analysis: West Virginia's registry record for LBHI, which shows annual reports up to 2019 and a termination on August 20, 2021, lists directors Clifford Feibus and Jeffry Ciongoli, president Christopher O'Meara, secretary Matthew Canter, treasurer Anton Kolev and vice-president Linda A. Klang, all listed at LBHI's principal office address in New York. The registry gives no appointment dates and does not show whether the president listed is the former chief financial officer of the same name; the board appointed in 2012 does not appear in it."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-097a48dfecb64926af0c68f1","record":{"id":"display-claim-097a48dfecb64926af0c68f1","kind":"analysis","text":"The GLEIF record for LEI 724500T0F0L76GZEZQ58 gives the legal name Lehman Brothers Treasury Co. B.V. in liquidatie, Dutch trade register number 33267322, creation on March 8, 1995 and an Amsterdam address, with a reporting exception for parent information. According to LBT's 2023 report, the Amsterdam District Court declared it bankrupt on October 8, 2008, appointing Rutger Schimmelpenninck and, from October 13, 2009, Frédéric Verhoeven as trustees. LBT offered a composition plan in December 2012, confirmed by the court on March 22, 2013; when it took effect on April 3, 2013 LBT emerged from bankruptcy and went into voluntary liquidation with the former trustees as liquidators.","source_ids":["src-088","src-039"],"entity_ids":["lbt","schimmelpenninck","verhoeven"],"premise_claim_ids":["c-for-lbt-identity","c-for-lbt-bankruptcy"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The GLEIF record for LEI 724500T0F0L76GZEZQ58 gives the legal name Lehman Brothers Treasury Co. B.V. in liquidatie, Dutch trade register number 33267322, creation on March 8, 1995 and an Amsterdam address, with a reporting exception for parent information. According to LBT's 2023 report, the Amsterdam District Court declared it bankrupt on October 8, 2008, appointing Rutger Schimmelpenninck and, from October 13, 2009, Frédéric Verhoeven as trustees. LBT offered a composition plan in December 2012, confirmed by the court on March 22, 2013; when it took effect on April 3, 2013 LBT emerged from bankruptcy and went into voluntary liquidation with the former trustees as liquidators."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-5dd6c652daa93d9a49be1bfc","record":{"id":"display-claim-5dd6c652daa93d9a49be1bfc","kind":"analysis","text":"All LBT shares were transferred on February 28, 2012 to Stichting Lehman Brothers Treasury Co., which has since been its sole shareholder and supervises the composition plan. From January 1, 2024 the liquidators are Verhoeven and Karien van Boekel, while Schimmelpenninck joined the foundation's board. A professional profile describes Verhoeven as a partner of the Amsterdam law firm Houthoff, with van Boekel listed at the same firm, and an online encyclopedia article describes Schimmelpenninck as an Amsterdam insolvency lawyer who served as trustee in the bankruptcy of Lehman's Dutch subsidiary.","source_ids":["src-039","src-062","src-063","src-107"],"entity_ids":["lbt","stichting-lbt","verhoeven","van-boekel","schimmelpenninck","houthoff"],"premise_claim_ids":["c-for-lbt-stichting","c-for-lbt-trustees"],"qualification":"","response":"","outcome":""},"reading":"Analysis: All LBT shares were transferred on February 28, 2012 to Stichting Lehman Brothers Treasury Co., which has since been its sole shareholder and supervises the composition plan. From January 1, 2024 the liquidators are Verhoeven and Karien van Boekel, while Schimmelpenninck joined the foundation's board. A professional profile describes Verhoeven as a partner of the Amsterdam law firm Houthoff, with van Boekel listed at the same firm, and an online encyclopedia article describes Schimmelpenninck as an Amsterdam insolvency lawyer who served as trustee in the bankruptcy of Lehman's Dutch subsidiary."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-2c3b5b236ab511cd1c9f23de","record":{"id":"display-claim-2c3b5b236ab511cd1c9f23de","kind":"analysis","text":"LBT's intercompany claim against LBHI was allowed in Class 4A at $34,548,000,000. On March 20, 2019 LBT sold $10.5 billion of it for $179.5 million, and LBHI and Lehman Brothers Special Financing, which held 12.9% of the claims against LBT, received an in-kind assignment of a $4.4 billion portion; the claim then stood at $19,626,452,736, and by the end of 2023 LBHI's distributions on it totalled $12,805,192,530. LBT valued its remaining receivable at 0.172% of nominal at December 31, 2023, excluding possible recoveries from LB GP No. 1 Ltd and from LBIE's case against AG Financial Products.","source_ids":["src-039"],"entity_ids":["lbt","lbhi","lbsf","lb-gp1","lbie"],"premise_claim_ids":["c-for-lbt-claim","c-for-lbt-valuation-2023"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBT's intercompany claim against LBHI was allowed in Class 4A at $34,548,000,000. On March 20, 2019 LBT sold $10.5 billion of it for $179.5 million, and LBHI and Lehman Brothers Special Financing, which held 12.9% of the claims against LBT, received an in-kind assignment of a $4.4 billion portion; the claim then stood at $19,626,452,736, and by the end of 2023 LBHI's distributions on it totalled $12,805,192,530. LBT valued its remaining receivable at 0.172% of nominal at December 31, 2023, excluding possible recoveries from LB GP No. 1 Ltd and from LBIE's case against AG Financial Products."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-be897fce4061d88c8994d96b","record":{"id":"display-claim-be897fce4061d88c8994d96b","kind":"analysis","text":"On August 18, 2026 LBT announced, through its U.S. counsel Herbert Smith Freehills Kramer (US) LLP, that its placement agent Seaport Loan Products LLC had closed the sale of its remaining $19.6 billion Class 4A claim, with the proceeds to fund a final distribution to noteholders expected in October 2026 and LBT to be wound down by the end of 2026. Two days later a transfer agreement filed in LBHI's case moved LBT's Claim No. 58612, listed at $12,168,400,696.39, to Stonehill Institutional Partners, LP. The release does not name the buyer, and the filed transfer does not explain the difference from the $19.6 billion figure in the release.","source_ids":["src-097","src-101"],"entity_ids":["lbt","hsf-kramer","seaport","lbhi","stonehill"],"premise_claim_ids":["c-for-lbt-sale-2026"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On August 18, 2026 LBT announced, through its U.S. counsel Herbert Smith Freehills Kramer (US) LLP, that its placement agent Seaport Loan Products LLC had closed the sale of its remaining $19.6 billion Class 4A claim, with the proceeds to fund a final distribution to noteholders expected in October 2026 and LBT to be wound down by the end of 2026. Two days later a transfer agreement filed in LBHI's case moved LBT's Claim No. 58612, listed at $12,168,400,696.39, to Stonehill Institutional Partners, LP. The release does not name the buyer, and the filed transfer does not explain the difference from the $19.6 billion figure in the release."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-ef0dd77207ab52e1840bcdb3","record":{"id":"display-claim-ef0dd77207ab52e1840bcdb3","kind":"analysis","text":"In LBT's bankruptcy Lehman Brothers Finance SA asserted claims of about $4.6 billion, about $1 billion of them from notes it held as ultimate beneficial owner through Lehman Brothers International (Europe); LBT's trustees disputed its ordinary claim. On January 24, 2013 the Amsterdam District Court held inadmissible, as filed out of time, LBF's appeal against the order approving the noteholders' voting procedure on the composition plan, and the Dutch Supreme Court upheld that decision.","source_ids":["src-098"],"entity_ids":["lbf","lbt","lbie"],"premise_claim_ids":["c-for-lbt-lbf-dispute"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In LBT's bankruptcy Lehman Brothers Finance SA asserted claims of about $4.6 billion, about $1 billion of them from notes it held as ultimate beneficial owner through Lehman Brothers International (Europe); LBT's trustees disputed its ordinary claim. On January 24, 2013 the Amsterdam District Court held inadmissible, as filed out of time, LBF's appeal against the order approving the noteholders' voting procedure on the composition plan, and the Dutch Supreme Court upheld that decision."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-1b1b12a74d287aadd6aeb385","record":{"id":"display-claim-1b1b12a74d287aadd6aeb385","kind":"analysis","text":"A German banking journal reported in December 2007 that from January 1, 2008 Lehman's German business would be led by a German Executive Committee of Michael Bonacker, Helmut Olivier, Patrick Schmitz-Morkramer and Christian Spieler. On September 15, 2008 the Federal Financial Supervisory Authority (BaFin) imposed a moratorium on Lehman Brothers Bankhaus AG because its U.S. parent LBHI was insolvent, and on November 12 applied for insolvency proceedings. The Frankfurt am Main insolvency court opened them on November 13, 2008 for excessive indebtedness and appointed the lawyer Michael C. Frege as administrator; the order names the bank's board as Bonacker, Hans Martin Bury, Schmitz-Morkramer, Spieler and Olivier. A German legal journal reported that creditors had filed claims of more than €38 billion, more than BaFin had originally assumed, and that Frege, of the law firm CMS Hasche Sigle, told them to expect a recovery of more than ten percent; Deutsche Bundesbank's own claim was paid in full by January 2015.","source_ids":["src-079","src-120","src-068","src-108"],"entity_ids":["bonacker","olivier","schmitz-morkramer","spieler","bankhaus","bafin","lbhi","frege","bury","cms-hasche-sigle"],"premise_claim_ids":["c-for-german-exco","c-for-bankhaus-moratorium","c-for-bankhaus-insolvency","c-for-bankhaus-frege"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A German banking journal reported in December 2007 that from January 1, 2008 Lehman's German business would be led by a German Executive Committee of Michael Bonacker, Helmut Olivier, Patrick Schmitz-Morkramer and Christian Spieler. On September 15, 2008 the Federal Financial Supervisory Authority (BaFin) imposed a moratorium on Lehman Brothers Bankhaus AG because its U.S. parent LBHI was insolvent, and on November 12 applied for insolvency proceedings. The Frankfurt am Main insolvency court opened them on November 13, 2008 for excessive indebtedness and appointed the lawyer Michael C. Frege as administrator; the order names the bank's board as Bonacker, Hans Martin Bury, Schmitz-Morkramer, Spieler and Olivier. A German legal journal reported that creditors had filed claims of more than €38 billion, more than BaFin had originally assumed, and that Frege, of the law firm CMS Hasche Sigle, told them to expect a recovery of more than ten percent; Deutsche Bundesbank's own claim was paid in full by January 2015."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-c327f695c2355fc60ef61e9e","record":{"id":"display-claim-c327f695c2355fc60ef61e9e","kind":"analysis","text":"On April 29, 2009 Frege, as foreign representative, asked the U.S. Bankruptcy Court in New York to recognise the German insolvency as a foreign main proceeding under Chapter 15. On October 15, 2009 he agreed to sell certain surplus notes, held for the bank in a custody account at JPMorgan Chase Bank, to Golden Gate Captive Insurance Company for $280 million.","source_ids":["src-068"],"entity_ids":["frege","bankhaus","golden-gate","jpmorgan"],"premise_claim_ids":["c-for-bankhaus-chapter15","c-for-bankhaus-notes"],"qualification":"","response":"","outcome":""},"reading":"Analysis: On April 29, 2009 Frege, as foreign representative, asked the U.S. Bankruptcy Court in New York to recognise the German insolvency as a foreign main proceeding under Chapter 15. On October 15, 2009 he agreed to sell certain surplus notes, held for the bank in a custody account at JPMorgan Chase Bank, to Golden Gate Captive Insurance Company for $280 million."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3bf1e28c9cb4130f3db11506","record":{"id":"display-claim-3bf1e28c9cb4130f3db11506","kind":"analysis","text":"Deutsche Bundesbank reported in February 2015 that it had filed a remaining claim of about €1.9 billion in the German insolvency in early 2013; because LBHI had guaranteed the bank's liabilities, it was also a creditor in the U.S. proceedings, from which it received about €0.5 billion, with about €1.4 billion from the German proceedings. With a final payment in January 2015 its claim was paid in full.","source_ids":["src-120"],"entity_ids":["bundesbank","bankhaus","lbhi"],"premise_claim_ids":["c-for-bundesbank-recovery"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Deutsche Bundesbank reported in February 2015 that it had filed a remaining claim of about €1.9 billion in the German insolvency in early 2013; because LBHI had guaranteed the bank's liabilities, it was also a creditor in the U.S. proceedings, from which it received about €0.5 billion, with about €1.4 billion from the German proceedings. With a final payment in January 2015 its claim was paid in full."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3ccc91b97687535788e0c11e","record":{"id":"display-claim-3ccc91b97687535788e0c11e","kind":"analysis","text":"A notice published by the Swiss Financial Market Supervisory Authority (FINMA) records that bank bankruptcy proceedings were opened over Lehman Brothers Finance AG in Zurich on December 22, 2008, with PricewaterhouseCoopers AG as liquidator; FINMA's case page lists the company as Lehman Brothers Finance AG in Liquidation with creditor communications as recent as 2021. LBHI's 2025 report describes LBHI as LBF's largest creditor and a dispute in which the Italian pension fund Enasarco claims CHF 67 million over the valuation of a terminated derivative. A Swiss court ruled for Enasarco in December 2021; after appeals the Federal Supreme Court granted LBF's appeal in September 2023, the Zurich High Court ruled against LBF in May 2025 and LBF appealed again. LBF argued that the trade should have been valued at the early termination date, which would have produced a receivable for LBF, and it pursued that receivable in the U.K. courts without success. The outcome also determines LBHI's last remaining disputed claim, and at the report date it was pending before the Federal Supreme Court.","source_ids":["src-072","src-040"],"entity_ids":["lbf","pwc-ag","lbhi"],"premise_claim_ids":["c-for-lbf-bankruptcy","c-for-lbf-enasarco"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A notice published by the Swiss Financial Market Supervisory Authority (FINMA) records that bank bankruptcy proceedings were opened over Lehman Brothers Finance AG in Zurich on December 22, 2008, with PricewaterhouseCoopers AG as liquidator; FINMA's case page lists the company as Lehman Brothers Finance AG in Liquidation with creditor communications as recent as 2021. LBHI's 2025 report describes LBHI as LBF's largest creditor and a dispute in which the Italian pension fund Enasarco claims CHF 67 million over the valuation of a terminated derivative. A Swiss court ruled for Enasarco in December 2021; after appeals the Federal Supreme Court granted LBF's appeal in September 2023, the Zurich High Court ruled against LBF in May 2025 and LBF appealed again. LBF argued that the trade should have been valued at the early termination date, which would have produced a receivable for LBF, and it pursued that receivable in the U.K. courts without success. The outcome also determines LBHI's last remaining disputed claim, and at the report date it was pending before the Federal Supreme Court."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-1b25051ea9ee385e2750a170","record":{"id":"display-claim-1b25051ea9ee385e2750a170","kind":"analysis","text":"Companies House records that Lehman Brothers Holdings PLC (01854685) has been in administration since September 15, 2008 with PricewaterhouseCoopers LLP practitioners as administrators. It has no current officers: its last directors, among them Dominic Ian Gibb, Ian Michael Jameson and David Steven Rushton, resigned on July 17, 2009. Gibb and Jameson also sat on Lehman Brothers UK Holdings Limited, Lehman Brothers Limited, LB Holdings Intermediate 2 Limited and Lehman Brothers International (Europe), and Rushton on LB GP No. 1 Ltd. until February 2009. Ian Theo Lowitt was a director of the PLC and of Lehman Brothers UK Holdings Limited from July 2000, and of LBIE and Lehman Brothers Europe Limited from May 2006, until April 17, 2007.","source_ids":["src-056","src-042","src-050","src-057","src-058","src-059","src-055"],"entity_ids":["lbh-plc","pwc-llp","gibb","jameson","rushton","lbukh-ltd","lb-ltd","lbhi2","lbie","lb-gp1","lowitt","lb-europe-ltd"],"premise_claim_ids":["c-for-plc-administration","c-for-uk-directors","c-for-lowitt-uk"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Companies House records that Lehman Brothers Holdings PLC (01854685) has been in administration since September 15, 2008 with PricewaterhouseCoopers LLP practitioners as administrators. It has no current officers: its last directors, among them Dominic Ian Gibb, Ian Michael Jameson and David Steven Rushton, resigned on July 17, 2009. Gibb and Jameson also sat on Lehman Brothers UK Holdings Limited, Lehman Brothers Limited, LB Holdings Intermediate 2 Limited and Lehman Brothers International (Europe), and Rushton on LB GP No. 1 Ltd. until February 2009. Ian Theo Lowitt was a director of the PLC and of Lehman Brothers UK Holdings Limited from July 2000, and of LBIE and Lehman Brothers Europe Limited from May 2006, until April 17, 2007."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-b0b3803135d49a01663a3a97","record":{"id":"display-claim-b0b3803135d49a01663a3a97","kind":"analysis","text":"LBHI holds a subordinated claim of £1.061 billion against the PLC. After LBHI was allowed to appeal an English judgment on the ranking of its claims, LBHI, the PLC, LB GP No. 1 Limited and Deutsche Bank AG (London Branch) resolved the disputes in an Amended Framework Agreement of October 2, 2024 and the appeal was dismissed by consent. Under that agreement and agreements with ECAPS holders, LBHI receives about 36% of funds for subordinated creditors up to £225 million and about 64% above that; on the administrators' February 2025 base case it would receive about £69 million. The PLC is the sole beneficiary of LB Holdings Intermediate 2 Limited, which through the Wentworth Joint Venture receives 75% of future distributions from LBIE.","source_ids":["src-029","src-040"],"entity_ids":["lbhi","lbh-plc","lb-gp1","deutsche-bank","lbhi2","lbie"],"premise_claim_ids":["c-for-plc-ecaps","c-for-plc-recovery"],"qualification":"","response":"","outcome":""},"reading":"Analysis: LBHI holds a subordinated claim of £1.061 billion against the PLC. After LBHI was allowed to appeal an English judgment on the ranking of its claims, LBHI, the PLC, LB GP No. 1 Limited and Deutsche Bank AG (London Branch) resolved the disputes in an Amended Framework Agreement of October 2, 2024 and the appeal was dismissed by consent. Under that agreement and agreements with ECAPS holders, LBHI receives about 36% of funds for subordinated creditors up to £225 million and about 64% above that; on the administrators' February 2025 base case it would receive about £69 million. The PLC is the sole beneficiary of LB Holdings Intermediate 2 Limited, which through the Wentworth Joint Venture receives 75% of future distributions from LBIE."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-5aa2cb5a4ea68e7db14a8a73","record":{"id":"display-claim-5aa2cb5a4ea68e7db14a8a73","kind":"analysis","text":"Lehman Brothers International (Europe) (02538254) entered administration on September 15, 2008, also with PricewaterhouseCoopers practitioners. The administration ended on October 8, 2025, when a members' voluntary liquidation began after a declaration of solvency. On January 14, 2025 the New York Court of Appeals denied LBIE leave to appeal in its case against Assured Guaranty; LBHI stated that this would reduce its maximum potential recoveries but not its expected recoveries.","source_ids":["src-071","src-029"],"entity_ids":["lbie","pwc-llp","lbhi"],"premise_claim_ids":["c-for-lbie","c-for-lbie-agr"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Lehman Brothers International (Europe) (02538254) entered administration on September 15, 2008, also with PricewaterhouseCoopers practitioners. The administration ended on October 8, 2025, when a members' voluntary liquidation began after a declaration of solvency. On January 14, 2025 the New York Court of Appeals denied LBIE leave to appeal in its case against Assured Guaranty; LBHI stated that this would reduce its maximum potential recoveries but not its expected recoveries."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-93da6f40f406a9c348a5197a","record":{"id":"display-claim-93da6f40f406a9c348a5197a","kind":"analysis","text":"Lehman Brothers Inc. was a Delaware corporation and broker-dealer registered under Section 15 of the Securities Exchange Act, wholly owned by LBHI, at 745 Seventh Avenue, New York; FINRA identifies it by Central Registration Depository number 7506.","source_ids":["src-005","src-085"],"entity_ids":["lbi","lbhi"],"premise_claim_ids":["c-lbi-identity"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Lehman Brothers Inc. was a Delaware corporation and broker-dealer registered under Section 15 of the Securities Exchange Act, wholly owned by LBHI, at 745 Seventh Avenue, New York; FINRA identifies it by Central Registration Depository number 7506."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-70c9205bc46aaa53e1aec89b","record":{"id":"display-claim-70c9205bc46aaa53e1aec89b","kind":"analysis","text":"According to NASD's August 2002 summary of disciplinary actions, NASD found that the firm failed to use reasonable diligence to obtain the best inter-dealer market for customer orders and committed related order-handling and short-sale violations. The firm consented to the sanctions and findings without admitting or denying the allegations, and was censured, fined $23,000 and ordered to pay $568.75 plus interest in restitution.","source_ids":["src-085"],"entity_ids":["lbi"],"premise_claim_ids":["c-lbi-nasd-2002"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to NASD's August 2002 summary of disciplinary actions, NASD found that the firm failed to use reasonable diligence to obtain the best inter-dealer market for customer orders and committed related order-handling and short-sale violations. The firm consented to the sanctions and findings without admitting or denying the allegations, and was censured, fined $23,000 and ordered to pay $568.75 plus interest in restitution."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-49073fb968847b737da424ac","record":{"id":"display-claim-49073fb968847b737da424ac","kind":"analysis","text":"A December 2003 SEC notice in the Federal Register describes Securities and Exchange Commission v. Lehman Brothers Inc. (03 Civ. 2940, S.D.N.Y.), in which the SEC alleged that Lehman's practices gave its investment banking business inappropriate influence over its research analysts. Lehman consented to an injunction, disgorgement and penalties without admitting or denying the allegations, and expected related settlements with state agencies; the court entered the injunction on October 31, 2003, and the same day the SEC temporarily exempted affiliates from the resulting disqualification under the Investment Company Act.","source_ids":["src-095"],"entity_ids":["lbi","sec"],"premise_claim_ids":["c-lbi-sec-2003"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A December 2003 SEC notice in the Federal Register describes Securities and Exchange Commission v. Lehman Brothers Inc. (03 Civ. 2940, S.D.N.Y.), in which the SEC alleged that Lehman's practices gave its investment banking business inappropriate influence over its research analysts. Lehman consented to an injunction, disgorgement and penalties without admitting or denying the allegations, and expected related settlements with state agencies; the court entered the injunction on October 31, 2003, and the same day the SEC temporarily exempted affiliates from the resulting disqualification under the Investment Company Act."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-038ee1b03ff27e9857593b0c","record":{"id":"display-claim-038ee1b03ff27e9857593b0c","kind":"analysis","text":"A commercial sanctions and politically-exposed-persons database lists Lehman Brothers Inc. under the topic of regulatory action, with ten undated entries attributed to FINRA. The listing records regulatory actions and is not a sanctions designation; it gives no dates, programmes or registration number tying each entry to the firm.","source_ids":["src-022","src-009"],"entity_ids":["lbi"],"premise_claim_ids":["c-lbi-finra-listing"],"qualification":"","response":"","outcome":""},"reading":"Analysis: A commercial sanctions and politically-exposed-persons database lists Lehman Brothers Inc. under the topic of regulatory action, with ten undated entries attributed to FINRA. The listing records regulatory actions and is not a sanctions designation; it gives no dates, programmes or registration number tying each entry to the firm."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e65bbf20f3e359f4e9d947e8","record":{"id":"display-claim-e65bbf20f3e359f4e9d947e8","kind":"analysis","text":"The liquidation (Case No. 08-01420), begun on September 19, 2008, was conducted by trustee James W. Giddens with the law firm Hughes Hubbard & Reed LLP, where the court's mediator profile describes him as a partner and chair of the bankruptcy group and as an adviser to the Securities Investor Protection Corporation for 30 years. LBI sold assets to Barclays under a sale order entered in the SIPA proceeding.","source_ids":["src-049","src-126","src-064"],"entity_ids":["lbi","giddens","hughes-hubbard","sipc","barclays-capital-inc"],"premise_claim_ids":["c-lbi-sipa","c-lbi-giddens"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The liquidation (Case No. 08-01420), begun on September 19, 2008, was conducted by trustee James W. Giddens with the law firm Hughes Hubbard & Reed LLP, where the court's mediator profile describes him as a partner and chair of the bankruptcy group and as an adviser to the Securities Investor Protection Corporation for 30 years. LBI sold assets to Barclays under a sale order entered in the SIPA proceeding."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9d39e00a0893394ee6c334b7","record":{"id":"display-claim-9d39e00a0893394ee6c334b7","kind":"analysis","text":"According to the trustee, he administered more than $123 billion: over 110,000 customer accounts worth more than $92 billion were transferred to Neuberger Berman, Barclays Capital Inc. and other broker-dealers, $13.5 billion was distributed through the customer claims process, and all former securities customers were satisfied at 100% of net equity through settlements he negotiated with LBHI and LBIE. General unsecured creditors received at least 41.2841%, about $9.4 billion. In July 2017 the court upheld his decision to subordinate the claims of about 350 former executives and select employees under their Executive and Select Employee Plan. The court closed the case on September 28, 2022 and all allowed general unsecured claims were exchanged for interests in the LBI Liquidating Trust.","source_ids":["src-049","src-126"],"entity_ids":["giddens","lbi","lbhi","lbie","barclays-capital-inc","hughes-hubbard","sipc"],"premise_claim_ids":["c-lbi-results","c-lbi-esep","c-lbi-sipa"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the trustee, he administered more than $123 billion: over 110,000 customer accounts worth more than $92 billion were transferred to Neuberger Berman, Barclays Capital Inc. and other broker-dealers, $13.5 billion was distributed through the customer claims process, and all former securities customers were satisfied at 100% of net equity through settlements he negotiated with LBHI and LBIE. General unsecured creditors received at least 41.2841%, about $9.4 billion. In July 2017 the court upheld his decision to subordinate the claims of about 350 former executives and select employees under their Executive and Select Employee Plan. The court closed the case on September 28, 2022 and all allowed general unsecured claims were exchanged for interests in the LBI Liquidating Trust."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-d4cc30fe091e9b7044ad3a34","record":{"id":"display-claim-d4cc30fe091e9b7044ad3a34","kind":"analysis","text":"According to an online encyclopedia article, Richard S. Fuld, Jr. said in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 until early 2012 was registered with FINRA as employed by the broker-dealer Legend Securities. The website of Matrix Private Capital Group, founded in 2016, describes him as its founder, chairman and chief executive and as the former chairman and chief executive of Lehman Brothers.","source_ids":["src-018","src-092"],"entity_ids":["fuld","matrix","legend","lbhi"],"premise_claim_ids":["c-ppl-fuld-after"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to an online encyclopedia article, Richard S. Fuld, Jr. said in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 until early 2012 was registered with FINRA as employed by the broker-dealer Legend Securities. The website of Matrix Private Capital Group, founded in 2016, describes him as its founder, chairman and chief executive and as the former chairman and chief executive of Lehman Brothers."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-2e2d310d18bfbdd53e8309bc","record":{"id":"display-claim-2e2d310d18bfbdd53e8309bc","kind":"analysis","text":"SEC filings show Ian T. Lowitt in July 2026 as a director and chief executive of Marex Group (ticker MRX), holding 2,794,216 ordinary shares after sales under a Rule 10b5-1 plan, and Companies House lists him as a director of Marex UK Holdings Limited from 2012 to July 14, 2026. In October 2025 a law firm for investors announced a securities class action, Katz v. Marex Group plc et al., alleging that Marex overstated cash flow, revenue, assets and the profitability of its market-making segment; a docket aggregator lists Lowitt among the defendants. These were the plaintiffs' allegations. A February 18, 2026 court order refers to the defendants' forthcoming motions to dismiss. On April 13, 2026 the plaintiff voluntarily dismissed the action with prejudice and without costs against Marex Group PLC, Lowitt and the other named individual defendant. A related case (25-cv-8393) continued, and in August 2026 a motion for preliminary approval of a proposed class settlement in it was referred to a magistrate judge.","source_ids":["src-019","src-020","src-075","src-086","src-100"],"entity_ids":["lowitt","marex","marex-uk"],"premise_claim_ids":["c-ppl-lowitt-marex","c-ppl-marex-suit"],"qualification":"","response":"","outcome":""},"reading":"Analysis: SEC filings show Ian T. Lowitt in July 2026 as a director and chief executive of Marex Group (ticker MRX), holding 2,794,216 ordinary shares after sales under a Rule 10b5-1 plan, and Companies House lists him as a director of Marex UK Holdings Limited from 2012 to July 14, 2026. In October 2025 a law firm for investors announced a securities class action, Katz v. Marex Group plc et al., alleging that Marex overstated cash flow, revenue, assets and the profitability of its market-making segment; a docket aggregator lists Lowitt among the defendants. These were the plaintiffs' allegations. A February 18, 2026 court order refers to the defendants' forthcoming motions to dismiss. On April 13, 2026 the plaintiff voluntarily dismissed the action with prejudice and without costs against Marex Group PLC, Lowitt and the other named individual defendant. A related case (25-cv-8393) continued, and in August 2026 a motion for preliminary approval of a proposed class settlement in it was referred to a magistrate judge."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-bb9f8ee33bdcf6133cab5975","record":{"id":"display-claim-bb9f8ee33bdcf6133cab5975","kind":"analysis","text":"An amended Form D filed in March 2014 by River Birch Partners, LP names Herbert H. McDade III as an executive officer and a managing member of its general partner, River Birch Capital GP, LLC, and reports $114,920,495 of interests sold. A financial-data aggregator describes Christopher M. O'Meara as founder of Conduit Securities and, since 2024, chief executive of Conduit Asset Management, and as LBHI's chief risk officer from 2007 to 2015; those dates are the aggregator's and are not confirmed by a primary record.","source_ids":["src-041","src-024"],"entity_ids":["mcdade","river-birch-gp","river-birch","omeara","conduit-am","lbhi"],"premise_claim_ids":["c-ppl-mcdade-riverbirch","c-ppl-omeara-conduit"],"qualification":"","response":"","outcome":""},"reading":"Analysis: An amended Form D filed in March 2014 by River Birch Partners, LP names Herbert H. McDade III as an executive officer and a managing member of its general partner, River Birch Capital GP, LLC, and reports $114,920,495 of interests sold. A financial-data aggregator describes Christopher M. O'Meara as founder of Conduit Securities and, since 2024, chief executive of Conduit Asset Management, and as LBHI's chief risk officer from 2007 to 2015; those dates are the aggregator's and are not confirmed by a primary record."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-4ca2dfc1e368129d46da7843","record":{"id":"display-claim-4ca2dfc1e368129d46da7843","kind":"analysis","text":"The FCA's Final Notice of August 5, 2022 describes Sir Christopher Gent as chief executive of Vodafone Group from 1997 to 2003, non-executive chairman of GlaxoSmithKline from 2005 to 2015 and non-executive chairman of ConvaTec from 2016 to 2019. It imposed a penalty of £80,000 for unlawfully disclosing inside information: on October 10, 2018, as ConvaTec's chairman, he told two major shareholders of a forthcoming guidance revision and the chief executive's departure before they were announced. The FCA found that he acted negligently and made no profit. He argued that he was not negligent and that any breach was inadvertent; the FCA accepted some of his representations but not these. The matter concerns ConvaTec and is unrelated to Lehman.","source_ids":["src-090"],"entity_ids":["gent","vodafone","gsk","convatec","lbhi"],"premise_claim_ids":["c-ppl-gent-career","c-ppl-gent-fca"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The FCA's Final Notice of August 5, 2022 describes Sir Christopher Gent as chief executive of Vodafone Group from 1997 to 2003, non-executive chairman of GlaxoSmithKline from 2005 to 2015 and non-executive chairman of ConvaTec from 2016 to 2019. It imposed a penalty of £80,000 for unlawfully disclosing inside information: on October 10, 2018, as ConvaTec's chairman, he told two major shareholders of a forthcoming guidance revision and the chief executive's departure before they were announced. The FCA found that he acted negligently and made no profit. He argued that he was not negligent and that any breach was inadvertent; the FCA accepted some of his representations but not these. The matter concerns ConvaTec and is unrelated to Lehman."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-3e580839cdf655f78613b385","record":{"id":"display-claim-3e580839cdf655f78613b385","kind":"analysis","text":"According to an online encyclopedia article, Hans Martin Bury, a member of the German Bundestag from 1990 to 2005 and a Minister of State from 1999 to 2005, became a managing director in Lehman Brothers' European investment banking division and from 2008 a member of the board, and after the bank's insolvency was managing partner of the consultancy Hering Schuppener until 2017. A commercial sanctions and politically-exposed-persons database lists him as a former public official; the match is by name and unverified, and the entry concerns public offices, is not a sanctions designation and does not mention Lehman. A 2005 news item reports that Dr. Patrick Schmitz-Morkramer, who had worked for Lehman since 1999 and was an executive director in its German investment banking business, joined the supervisory board of Vivacon AG, and Leonteq announced in February 2025 that Christian Spieler, who joined Lehman in 2005 as head of capital markets for Germany and Austria, would become its chief executive.","source_ids":["src-073","src-091","src-084","src-099"],"entity_ids":["bury","bankhaus","hering-schuppener","schmitz-morkramer","vivacon","lbhi","spieler","leonteq","citigroup-gme"],"premise_claim_ids":["c-ppl-bury","c-ppl-schmitz-morkramer","c-ppl-spieler"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to an online encyclopedia article, Hans Martin Bury, a member of the German Bundestag from 1990 to 2005 and a Minister of State from 1999 to 2005, became a managing director in Lehman Brothers' European investment banking division and from 2008 a member of the board, and after the bank's insolvency was managing partner of the consultancy Hering Schuppener until 2017. A commercial sanctions and politically-exposed-persons database lists him as a former public official; the match is by name and unverified, and the entry concerns public offices, is not a sanctions designation and does not mention Lehman. A 2005 news item reports that Dr. Patrick Schmitz-Morkramer, who had worked for Lehman since 1999 and was an executive director in its German investment banking business, joined the supervisory board of Vivacon AG, and Leonteq announced in February 2025 that Christian Spieler, who joined Lehman in 2005 as head of capital markets for Germany and Austria, would become its chief executive."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-eb215a18a29d5345571a98dd","record":{"id":"display-claim-eb215a18a29d5345571a98dd","kind":"analysis","text":"According to the Federal Reserve Bank of New York's announcement of March 28, 2005, which elected him one of its three Class B directors, Fuld joined Lehman Brothers in 1969, was a vice chairman of Shearson Lehman Brothers from 1984 to 1990 and president and co-chief executive of its Lehman Brothers Division from 1990 to 1993, then president and chief operating officer, chief executive of LBHI from 1993 and chairman of its board from 1994; he chaired Lehman's Executive Committee and had been a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990. A company-history reference names him, with J. Tomilson Hill III, as head of the Lehman Brothers institutional group formed in the 1990 reorganisation.","source_ids":["src-010","src-123"],"entity_ids":["fuld","lbhi","lbi","shearson-lehman-inc","ny-fed","amex","clark"],"premise_claim_ids":["c-lead-fuld-career","c-own-1990-reorganisation"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the Federal Reserve Bank of New York's announcement of March 28, 2005, which elected him one of its three Class B directors, Fuld joined Lehman Brothers in 1969, was a vice chairman of Shearson Lehman Brothers from 1984 to 1990 and president and co-chief executive of its Lehman Brothers Division from 1990 to 1993, then president and chief operating officer, chief executive of LBHI from 1993 and chairman of its board from 1994; he chaired Lehman's Executive Committee and had been a director of Lehman Brothers Inc. since 1984 and of LBHI since 1990. A company-history reference names him, with J. Tomilson Hill III, as head of the Lehman Brothers institutional group formed in the 1990 reorganisation."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-ed5aeb3e09c2b173d91b2088","record":{"id":"display-claim-ed5aeb3e09c2b173d91b2088","kind":"analysis","text":"In November 2007 LBHI listed him as chairman and chief executive of both LBHI and Lehman Brothers Inc. An online encyclopedia article on Scott Freidheim describes Freidheim's work from 1996 in the office of chairman Richard S. Fuld Jr.","source_ids":["src-005","src-110"],"entity_ids":["lbhi","ainslie","akers","berlind","cruikshank","evans","fuld","gent","hernandez","kaufman","macomber","sothebys","ibm","halliburton","telemundo","hk-co","jdm","gsk","freidheim","lowitt","gregory","omeara","russo","lbi","clark","frank"],"premise_claim_ids":["c-lead-board-2007","c-lead-execs-2007","c-lead-lbi-board-2007","c-lead-freidheim-career"],"qualification":"","response":"","outcome":""},"reading":"Analysis: In November 2007 LBHI listed him as chairman and chief executive of both LBHI and Lehman Brothers Inc. An online encyclopedia article on Scott Freidheim describes Freidheim's work from 1996 in the office of chairman Richard S. Fuld Jr."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-c5f375a0a8a5db5eabd1d2c7","record":{"id":"display-claim-c5f375a0a8a5db5eabd1d2c7","kind":"analysis","text":"The bankruptcy examiner concluded that Lehman's business decisions were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: Fuld as chief executive and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt, with further colorable claims against the auditor Ernst & Young. A colorable claim, in the examiner's definition, is one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that such a finding neither precludes defenses nor predicts how a court would rule. Before finalising he told counsel for each officer the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses, but that they did not change his conclusion. The findings were not themselves adjudicated. In July 2011, ruling on motions to dismiss, the court hearing the investor class action held that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, though according to lead counsel the claims against Ernst & Young survived only in part; those claims were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014).","source_ids":["src-038","src-127","src-076"],"entity_ids":["fuld","omeara","callan","lowitt","ey","lbhi"],"premise_claim_ids":["c-r105-officer-claims"],"qualification":"","response":"","outcome":""},"reading":"Analysis: The bankruptcy examiner concluded that Lehman's business decisions were within the business judgment rule, but that the decision not to disclose the effects of Repo 105 gave rise to colorable claims against the senior officers who oversaw and certified misleading financial statements: Fuld as chief executive and chief financial officers Christopher O'Meara, Erin M. Callan and Ian T. Lowitt, with further colorable claims against the auditor Ernst & Young. A colorable claim, in the examiner's definition, is one supported by sufficient credible evidence for a finding by a trier of fact; he stated that he was not the ultimate decision-maker and that such a finding neither precludes defenses nor predicts how a court would rule. Before finalising he told counsel for each officer the basis of the potential findings and met them; he wrote that he was directed to credible facts and arguments that might support successful defenses, but that they did not change his conclusion. The findings were not themselves adjudicated. In July 2011, ruling on motions to dismiss, the court hearing the investor class action held that the investors had sufficiently alleged securities claims against former officers and directors, Ernst & Young and underwriters, though according to lead counsel the claims against Ernst & Young survived only in part; those claims were settled for $90 million by the former officers and nine former directors (approved May 24, 2012) and $99 million by Ernst & Young (2013-2014)."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-e4485517b44269439d1c9a82","record":{"id":"display-claim-e4485517b44269439d1c9a82","kind":"analysis","text":"Fuld was among the former officers sued in the investor class actions under the securities laws, consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation; one complaint against him and others was filed on September 24, 2008. The defendants moved to dismiss in June 2010, and in July 2011, ruling on those motions, the court sustained the claims in large part. The court approved a $90 million settlement with him, four other former officers and nine former directors on May 24, 2012; underwriters, UBS Financial Services and Ernst & Young settled separately, for $417 million, $120 million and $99 million. The cases were resolved by settlements, not by findings of liability. An online encyclopedia article reports that in October 2008 he was among 12 Lehman executives who received grand jury subpoenas in three federal criminal investigations into alleged securities fraud connected with the collapse, and that he testified before a House committee on October 6, 2008; a subpoena is a demand for evidence, not a charge, and the article names no charges. No criminal charge appears in the retained record; in 2015 the New York Attorney General stated that no other law enforcement authority had brought an enforcement action over the collapse, and a 2014 court declaration quotes a newspaper report that prosecutors and the FBI lost interest in the case.","source_ids":["src-076","src-127","src-092","src-037"],"entity_ids":["lbhi","omeara","fuld","ey","gregory","callan","lowitt","ainslie","akers","berlind","cruikshank","evans","gent","hernandez","kaufman","macomber"],"premise_claim_ids":["c-lead-class-actions","c-lead-subpoenas"],"qualification":"","response":"","outcome":""},"reading":"Analysis: Fuld was among the former officers sued in the investor class actions under the securities laws, consolidated before Judge Lewis A. Kaplan as In re Lehman Brothers Equity/Debt Securities Litigation; one complaint against him and others was filed on September 24, 2008. The defendants moved to dismiss in June 2010, and in July 2011, ruling on those motions, the court sustained the claims in large part. The court approved a $90 million settlement with him, four other former officers and nine former directors on May 24, 2012; underwriters, UBS Financial Services and Ernst & Young settled separately, for $417 million, $120 million and $99 million. The cases were resolved by settlements, not by findings of liability. An online encyclopedia article reports that in October 2008 he was among 12 Lehman executives who received grand jury subpoenas in three federal criminal investigations into alleged securities fraud connected with the collapse, and that he testified before a House committee on October 6, 2008; a subpoena is a demand for evidence, not a charge, and the article names no charges. No criminal charge appears in the retained record; in 2015 the New York Attorney General stated that no other law enforcement authority had brought an enforcement action over the collapse, and a 2014 court declaration quotes a newspaper report that prosecutors and the FBI lost interest in the case."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"claims","id":"display-claim-9dcbd8aa58cbfb5c945bcc43","record":{"id":"display-claim-9dcbd8aa58cbfb5c945bcc43","kind":"analysis","text":"According to the same article, Fuld said in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 to early 2012 he was registered with FINRA as employed by Legend Securities. Matrix Private Capital Group, founded in 2016, describes him on its website as its founder, chairman and chief executive.","source_ids":["src-018","src-092"],"entity_ids":["fuld","matrix","legend","lbhi"],"premise_claim_ids":["c-ppl-fuld-after"],"qualification":"","response":"","outcome":""},"reading":"Analysis: According to the same article, Fuld said in March 2009 that he had joined Matrix Advisors in New York, and from May 2010 to early 2012 he was registered with FINRA as employed by Legend Securities. Matrix Private Capital Group, founded in 2016, describes him on its website as its founder, chairman and chief executive."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbhi","record":{"id":"lbhi","name":"Lehman Brothers Holdings Inc.","type":"organization","group":"subject","claim_ids":["c-id-lbhi","c-id-names","c-id-plan-trust-registrant","c-id-business-2008","c-id-hq-2024","c-id-wv-registration","c-id-sec-reporting","c-own-amex-subsidiary","c-own-1984-acquisition","c-own-1990-reorganisation","c-own-spinoff-1994","c-own-after-spinoff","c-own-amex-account","c-own-2002-holders","c-own-amex-ties-2002","c-own-axa-2007","c-own-holders-2008","c-own-fmr-exit","c-str-holding","c-str-glg","c-str-wilton-re","c-str-ex21-core","c-str-ex21-europe","c-str-lehman-ali","c-str-asset-managers","c-str-lbt-funding","c-str-eurosystem","c-str-bond-debt-2008","c-str-bank-loans-2008","c-str-balance-2008","c-mtg-ex21-us","c-mtg-bnc-closure","c-mtg-aurora-bank","c-mtg-aurora-arrangements","c-mtg-aurora-settlement","c-mtg-capital-maintenance","c-mtg-mers-suit","c-mtg-bnc-ch11","c-mtg-sasco-ch11","c-r105-definition","c-r105-examiner-use","c-r105-examiner-figures","c-r105-officer-claims","c-r105-whistleblower","c-r105-ag-suit","c-r105-ag-settlement","c-r105-class-ey","c-ey-auditor-2001","c-ey-auditor-2005-2008","c-lead-board-2007","c-lead-execs-2007","c-lead-fuld-career","c-lead-directors-2002","c-lead-kaufman-consulting","c-lead-cfo-2007","c-lead-callan-career","c-lead-june-2008","c-lead-signatories-2008","c-lead-partnerships","c-lead-gregory-career","c-lead-mcdade-career","c-lead-freidheim-career","c-lead-russo-career","c-lead-clark-career","c-lead-frank-career","c-lead-class-actions","c-lead-subpoenas","c-col-sp-downgrade","c-col-q2-release","c-col-q3-release","c-col-examiner-why","c-col-petition","c-col-barclays-sale","c-col-dip","c-col-dtcc","c-col-sipa-start","c-jpm-clearing","c-jpm-suit","c-jpm-relief","c-jpm-examiner","c-ch11-lbsf-petition","c-ch11-lcpi-petition","c-ch11-subsidiaries-2010","c-ch11-state-of-estate-2010","c-ch11-confirmation","c-ch11-debtors","c-ch11-global-settlement","c-ch11-bilateral","c-ch11-plan-supporters","c-ch11-racers","c-ch11-lbre-claim","c-ch11-deutsche-settlement","c-ch11-lbsf-lcpi-boards","c-ch11-securities-carveout","c-ch11-effective","c-rec-default-notice","c-rec-noteholder-claim","c-rec-noteholders-2026","c-rec-d30","c-rec-estimates-2025","c-rec-balance-2025","c-rec-quarterly-reports","c-rec-case-status-2025","c-rec-docket-2026","c-rec-claims-auction","c-rec-real-estate","c-rec-ontario","c-rec-plan-trust-tax","c-gov-am-engagement","c-gov-marsal-background","c-gov-am-self","c-gov-cfo-2008-2009","c-gov-fox-coles-am","c-gov-suckow","c-gov-plan-trustees","c-gov-trust-draft","c-gov-board-2012","c-gov-committees-2012","c-gov-ceo-2012","c-gov-indemnification","c-gov-thomas","c-gov-directors-later","c-gov-knott","c-gov-becker-wt","c-gov-officers-2019","c-gov-plan-administrator-2024","c-gov-berkenfeld","c-for-lbt-claim","c-for-lbt-valuation-2023","c-for-lbt-sale-2026","c-for-bankhaus-moratorium","c-for-bundesbank-recovery","c-for-lbf-enasarco","c-for-plc-ecaps","c-for-plc-recovery","c-for-lbie-agr","c-lbi-identity","c-lbi-results","c-ppl-fuld-after","c-ppl-gent-fca","c-ppl-omeara-conduit","c-ppl-schmitz-morkramer","c-ppl-spieler"],"badges":[{"label":"Chapter 11 filing (September 15, 2008)","claim_ids":["c-col-petition"],"code":"A1","category":"FINANCIAL_DISTRESS","subject_id":"lbhi"},{"label":"Bankruptcy examiner's Repo 105 findings (2010; not adjudicated)","claim_ids":["c-r105-examiner-use"],"code":"A2","category":"CIVIL_LITIGATION","subject_id":"lbhi"},{"label":"New York suit by 2138747 Ontario Inc. (2017), resolved in 2025","claim_ids":["c-rec-ontario"],"code":"A11","category":"CIVIL_LITIGATION","subject_id":"lbhi"}],"subtype":"company","jurisdiction":"us","aliases":["LBHI","Shearson Lehman Brothers Holdings Inc.","Shearson Lehman Hutton Holdings Inc."],"identifiers":[{"scheme":"other","value":"0000806085","issuer":"U.S. Securities and Exchange Commission (Central Index Key)"},{"scheme":"other","value":"1-9466","issuer":"U.S. Securities and Exchange Commission (Commission File Number)"},{"scheme":"other","value":"13-3216325","issuer":"U.S. Internal Revenue Service (employer identification number)"}],"same_as":["https://data.sec.gov/submissions/CIK0000806085.json"],"role":"","period":""},"reading":"Lehman Brothers Holdings Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"plan-trust","record":{"id":"plan-trust","name":"Lehman Brothers Holdings Inc. Plan Trust","type":"other","group":"group_companies","claim_ids":["c-id-names","c-id-edgar-record","c-id-plan-trust-registrant","c-id-sec-reporting","c-ch11-effective","c-rec-quarterly-reports","c-rec-plan-trust-tax","c-gov-plan-trustees","c-gov-trust-draft","c-gov-trustee-backgrounds","c-gov-plan-administrator-2024"],"subtype":"other","jurisdiction":"us","identifiers":[{"scheme":"other","value":"30-6315144","issuer":"U.S. Internal Revenue Service (employer identification number)"}],"role":"","period":""},"reading":"Lehman Brothers Holdings Inc. Plan Trust (other)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbi","record":{"id":"lbi","name":"Lehman Brothers Inc.","type":"organization","group":"group_companies","claim_ids":["c-own-amex-ties-2002","c-str-holding","c-str-glg","c-str-ex21-core","c-str-asset-managers","c-lead-lbi-board-2007","c-lead-fuld-career","c-lead-directors-2002","c-col-barclays-sale","c-col-dtcc","c-col-sipa-start","c-jpm-clearing","c-jpm-suit","c-ch11-securities-carveout","c-lbi-identity","c-lbi-nasd-2002","c-lbi-sec-2003","c-lbi-finra-listing","c-lbi-sipa","c-lbi-results","c-lbi-esep","c-lbi-giddens"],"badges":[{"label":"NASD censure and $23,000 fine (2002), by consent without admitting or denying","claim_ids":["c-lbi-nasd-2002"],"code":"A12","category":"REGULATORY_ACTION","subject_id":"lbi"},{"label":"SEC research-analyst injunction (2003), by consent without admitting or denying","claim_ids":["c-lbi-sec-2003"],"code":"A13","category":"ENFORCEMENT","subject_id":"lbi"},{"label":"SIPA liquidation (September 19, 2008)","claim_ids":["c-col-sipa-start"],"code":"A14","category":"FINANCIAL_DISTRESS","subject_id":"lbi"}],"subtype":"company","jurisdiction":"us","aliases":["LBI"],"identifiers":[{"scheme":"other","value":"13-2518466","issuer":"U.S. Internal Revenue Service (employer identification number)"},{"scheme":"other","value":"7506","issuer":"FINRA Central Registration Depository (CRD)"}],"role":"","period":""},"reading":"Lehman Brothers Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lehman-cayman","record":{"id":"lehman-cayman","name":"Lehman (Cayman Islands) Ltd.","type":"organization","group":"group_companies","claim_ids":["c-str-holding","c-str-glg"],"subtype":"company","jurisdiction":"ky","role":"","period":""},"reading":"Lehman (Cayman Islands) Ltd. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lcpi","record":{"id":"lcpi","name":"Lehman Commercial Paper Inc.","type":"organization","group":"group_companies","claim_ids":["c-own-amex-ties-2002","c-str-ex21-core","c-ch11-lcpi-petition","c-ch11-subsidiaries-2010","c-ch11-debtors","c-ch11-global-settlement","c-ch11-racers","c-ch11-deutsche-settlement","c-ch11-lbsf-lcpi-boards","c-rec-case-status-2025","c-gov-indemnification"],"badges":[{"label":"Chapter 11 filing (October 5, 2008)","claim_ids":["c-ch11-lcpi-petition"],"code":"A18","category":"FINANCIAL_DISTRESS","subject_id":"lcpi"}],"subtype":"company","jurisdiction":"us","aliases":["LCPI"],"identifiers":[{"scheme":"other","value":"13-2501865","issuer":"U.S. Internal Revenue Service (employer identification number)"}],"role":"","period":""},"reading":"Lehman Commercial Paper Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbsf","record":{"id":"lbsf","name":"Lehman Brothers Special Financing Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-ch11-lbsf-petition","c-ch11-subsidiaries-2010","c-ch11-debtors","c-ch11-global-settlement","c-ch11-racers","c-ch11-lbre-claim","c-ch11-lbsf-lcpi-boards","c-rec-case-status-2025","c-gov-indemnification","c-for-lbt-claim","c-ch11-lbsf-cdo-suit"],"badges":[{"label":"Chapter 11 filing (October 3, 2008)","claim_ids":["c-ch11-lbsf-petition"],"code":"A17","category":"FINANCIAL_DISTRESS","subject_id":"lbsf"}],"subtype":"company","jurisdiction":"us","aliases":["LBSF"],"identifiers":[{"scheme":"other","value":"11-2751029","issuer":"U.S. Internal Revenue Service (employer identification number)"}],"role":"","period":""},"reading":"Lehman Brothers Special Financing Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbcs","record":{"id":"lbcs","name":"Lehman Brothers Commodity Services Inc.","type":"organization","group":"group_companies","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"badges":[{"label":"Chapter 11 debtor in the jointly administered Lehman cases","claim_ids":["c-ch11-debtors"],"code":"A21","category":"FINANCIAL_DISTRESS","subject_id":"lbcs"}],"subtype":"company","role":"","period":""},"reading":"Lehman Brothers Commodity Services Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbotc","record":{"id":"lbotc","name":"Lehman Brothers OTC Derivatives Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-ch11-debtors","c-rec-case-status-2025"],"badges":[{"label":"Chapter 11 debtor in the jointly administered Lehman cases","claim_ids":["c-ch11-debtors"],"code":"A21","category":"FINANCIAL_DISTRESS","subject_id":"lbotc"}],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Lehman Brothers OTC Derivatives Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbcc","record":{"id":"lbcc","name":"Lehman Brothers Commercial Corporation","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-ch11-debtors","c-rec-case-status-2025"],"badges":[{"label":"Chapter 11 debtor in the jointly administered Lehman cases","claim_ids":["c-ch11-debtors"],"code":"A21","category":"FINANCIAL_DISTRESS","subject_id":"lbcc"}],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Lehman Brothers Commercial Corporation (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lehman-ali","record":{"id":"lehman-ali","name":"Lehman ALI Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-str-lehman-ali","c-str-lehman-ali-nh"],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Lehman ALI Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"pam","record":{"id":"pam","name":"Property Asset Management Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-lehman-ali"],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Property Asset Management Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbuk-delaware","record":{"id":"lbuk-delaware","name":"Lehman Brothers UK Holdings (Delaware) Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-str-ex21-europe","c-str-lbt-funding"],"subtype":"company","jurisdiction":"us","aliases":["Lehman Brothers U.K. Holdings (Delaware) Inc."],"role":"","period":""},"reading":"Lehman Brothers UK Holdings (Delaware) Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lbam","record":{"id":"lbam","name":"Lehman Brothers Asset Management Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-str-asset-managers"],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Lehman Brothers Asset Management Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"neuberger-berman-inc","record":{"id":"neuberger-berman-inc","name":"Neuberger Berman Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-str-neuberger-2002","c-gov-knott"],"subtype":"company","jurisdiction":"us","identifiers":[{"scheme":"other","value":"06-1523639","issuer":"U.S. Internal Revenue Service (employer identification number)"}],"role":"","period":""},"reading":"Neuberger Berman Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"nb-llc","record":{"id":"nb-llc","name":"Neuberger Berman, LLC","type":"organization","group":"group_companies","claim_ids":["c-str-asset-managers","c-str-neuberger-2002"],"subtype":"company","role":"","period":""},"reading":"Neuberger Berman, LLC (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"nbmi","record":{"id":"nbmi","name":"Neuberger Berman Management Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-asset-managers","c-str-neuberger-2002"],"subtype":"company","role":"","period":""},"reading":"Neuberger Berman Management Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"nb-trust","record":{"id":"nb-trust","name":"Neuberger Berman Trust Company, N.A.","type":"organization","group":"group_companies","claim_ids":["c-str-neuberger-2002"],"subtype":"company","role":"","period":""},"reading":"Neuberger Berman Trust Company, N.A. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"lincoln-capital","record":{"id":"lincoln-capital","name":"Lincoln Capital Fixed Income Management Company, LLC","type":"organization","group":"group_companies","claim_ids":["c-str-asset-managers"],"subtype":"company","role":"","period":""},"reading":"Lincoln Capital Fixed Income Management Company, LLC (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"bancorp","record":{"id":"bancorp","name":"Lehman Brothers Bancorp Inc.","type":"organization","group":"group_companies","claim_ids":["c-str-ex21-core","c-mtg-ex21-us","c-mtg-aurora-bank","c-mtg-aurora-arrangements","c-mtg-capital-maintenance"],"subtype":"company","jurisdiction":"us","role":"","period":""},"reading":"Lehman Brothers Bancorp Inc. (organization)"}
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{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"halliburton","record":{"id":"halliburton","name":"Halliburton Company","type":"organization","group":"other","claim_ids":["c-lead-board-2007","c-lead-directors-2002"],"subtype":"company","role":"","period":""},"reading":"Halliburton Company (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"telemundo","record":{"id":"telemundo","name":"Telemundo Group, Inc.","type":"organization","group":"other","claim_ids":["c-lead-board-2007"],"subtype":"company","role":"","period":""},"reading":"Telemundo Group, Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"entities","id":"aig","record":{"id":"aig","name":"American International Group, Inc.","type":"organization","group":"other","claim_ids":["c-lead-russo-career"],"subtype":"company","aliases":["AIG"],"role":"","period":""},"reading":"American International Group, Inc. (organization)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-plantrust-lbhi","record":{"id":"r-plantrust-lbhi","from":"plan-trust","to":"lbhi","status":"documented","role":"Holder of the single share of LBHI (Plan Trust Stock) for the former stockholders","period":"From March 6, 2012; sole asset in the 2025 tax statement","claim_ids":["c-ch11-effective","c-gov-plan-trustees","c-gov-trust-draft","c-rec-plan-trust-tax"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"plan-trust → lbhi: Holder of the single share of LBHI (Plan Trust Stock) for the former stockholders [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-plantrust-admin","record":{"id":"r-lbhi-plantrust-admin","from":"lbhi","to":"plan-trust","status":"documented","role":"Plan administrator acting for the Plan Trust (signs its SEC reports)","period":"As of the September 2024 and August 2025 reports","claim_ids":["c-gov-plan-administrator-2024","c-rec-quarterly-reports"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"lbhi → plan-trust: Plan administrator acting for the Plan Trust (signs its SEC reports) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-plantrust-edgar","record":{"id":"r-lbhi-plantrust-edgar","from":"lbhi","to":"plan-trust","status":"documented","role":"Registrant record (SEC CIK 0000806085) carried on under the Plan Trust's name","period":"From March 12, 2012","claim_ids":["c-id-names","c-id-plan-trust-registrant","c-id-sec-reporting"],"kind":"other","direction":"directed","role_group":"associations","temporal_status":"unknown"},"reading":"lbhi → plan-trust: Registrant record (SEC CIK 0000806085) carried on under the Plan Trust's name [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amex-lbhi-parent","record":{"id":"r-amex-lbhi-parent","from":"amex","to":"lbhi","status":"documented","role":"Parent company (74% in the company-history account) until the spin-off","period":"Until the spin-off on May 31, 1994","claim_ids":["c-own-amex-subsidiary","c-own-1984-acquisition","c-own-1990-reorganisation","c-own-spinoff-1994","c-own-amex-account"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"amex → lbhi: Parent company (74% in the company-history account) until the spin-off [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amex-lbhi-preferred","record":{"id":"r-amex-lbhi-preferred","from":"amex","to":"lbhi","status":"documented","role":"Holder of preferred stock after the spin-off (928 redeemable voting preferred shares, 92.8% of that class in 2002)","period":"From May 31, 1994; as of February 15, 2002","claim_ids":["c-own-after-spinoff","c-own-amex-account","c-own-2002-holders"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"amex → lbhi: Holder of preferred stock after the spin-off (928 redeemable voting preferred shares, 92.8% of that class in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amex-lbhi-ties","record":{"id":"r-amex-lbhi-ties","from":"amex","to":"lbhi","status":"documented","role":"Guarantor of deferred-compensation payments to Lehman employees and co-tenant of 3 World Financial Center","period":"Guarantee from August 1990; as of January 31, 2002","claim_ids":["c-own-amex-ties-2002"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"amex → lbhi: Guarantor of deferred-compensation payments to Lehman employees and co-tenant of 3 World Financial Center [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amex-lbi-ties","record":{"id":"r-amex-lbi-ties","from":"amex","to":"lbi","status":"documented","role":"Co-tenant of the 3 World Financial Center leasehold","period":"As of the 2002 proxy","claim_ids":["c-own-amex-ties-2002"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"amex → lbi: Co-tenant of the 3 World Financial Center leasehold [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amex-lcpi-ties","record":{"id":"r-amex-lcpi-ties","from":"amex","to":"lcpi","status":"documented","role":"Co-tenant of the 3 World Financial Center leasehold","period":"As of the 2002 proxy","claim_ids":["c-own-amex-ties-2002"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"amex → lcpi: Co-tenant of the 3 World Financial Center leasehold [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-nippon-lbhi","record":{"id":"r-nippon-lbhi","from":"nippon-life","to":"lbhi","status":"documented","role":"Shareholder (common and preferred stock bought at the spin-off; 72 redeemable voting preferred shares, 7.2% of that class in 2002)","period":"From May 31, 1994; as of February 15, 2002","claim_ids":["c-own-spinoff-1994","c-own-after-spinoff","c-own-amex-account","c-own-2002-holders"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"nippon-life → lbhi: Shareholder (common and preferred stock bought at the spin-off; 72 redeemable voting preferred shares, 7.2% of that class in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-axa-lbhi","record":{"id":"r-axa-lbhi","from":"axa","to":"lbhi","status":"documented","role":"Beneficial owner of 7.5% of common stock (group filing); 7.25% in the petition list","period":"As of December 31, 2007; September 2008 petition","claim_ids":["c-own-axa-2007","c-own-holders-2008"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"axa → lbhi: Beneficial owner of 7.5% of common stock (group filing); 7.25% in the petition list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ab-lbhi","record":{"id":"r-ab-lbhi","from":"alliancebernstein","to":"lbhi","status":"documented","role":"Holder of 39,775,789 LBHI shares for client advisory accounts","period":"As of December 31, 2007","claim_ids":["c-own-axa-2007"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"alliancebernstein → lbhi: Holder of 39,775,789 LBHI shares for client advisory accounts [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-axa-ab","record":{"id":"r-axa-ab","from":"axa","to":"alliancebernstein","status":"documented","role":"Parent of the group filing (AllianceBernstein reported as subsidiary)","period":"As of December 31, 2007","claim_ids":["c-own-axa-2007"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"axa → alliancebernstein: Parent of the group filing (AllianceBernstein reported as subsidiary) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fmr-lbhi","record":{"id":"r-fmr-lbhi","from":"fmr","to":"lbhi","status":"documented","role":"Holder of 5.87% (petition list); 0.007% after ceasing to own more than 5%","period":"September 2008; as of September 30, 2008","claim_ids":["c-own-holders-2008","c-own-fmr-exit"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"fmr → lbhi: Holder of 5.87% (petition list); 0.007% after ceasing to own more than 5% [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clearbridge-lbhi","record":{"id":"r-clearbridge-lbhi","from":"clearbridge","to":"lbhi","status":"documented","role":"Holder of 6.33% of voting securities (petition list)","period":"September 2008 petition","claim_ids":["c-own-holders-2008"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"clearbridge → lbhi: Holder of 6.33% of voting securities (petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-glg","record":{"id":"r-lbhi-glg","from":"lbhi","to":"glg","status":"documented","role":"Beneficial owner of 11.2% of common stock (33,663,840 shares, through subsidiaries)","period":"From November 2, 2007 (Schedule 13D)","claim_ids":["c-str-glg"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbhi → glg: Beneficial owner of 11.2% of common stock (33,663,840 shares, through subsidiaries) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-cayman-glg","record":{"id":"r-cayman-glg","from":"lehman-cayman","to":"glg","status":"documented","role":"Holder of 33,659,998 shares received in the GLG acquisition","period":"From November 2, 2007","claim_ids":["c-str-glg"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lehman-cayman → glg: Holder of 33,659,998 shares received in the GLG acquisition [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbi-glg","record":{"id":"r-lbi-glg","from":"lbi","to":"glg","status":"documented","role":"Holder of 692 shares and 3,150 units","period":"As of November 2007","claim_ids":["c-str-glg"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbi → glg: Holder of 692 shares and 3,150 units [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-wiltonre","record":{"id":"r-lbhi-wiltonre","from":"lbhi","to":"wilton-re","status":"reported","role":"Listed as shareholder (stake and dates not stated)","period":"Undated entry in offshore corporate records","claim_ids":["c-str-wilton-re"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → wilton-re: Listed as shareholder (stake and dates not stated) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbi","record":{"id":"r-lbhi-lbi","from":"lbhi","to":"lbi","status":"documented","role":"Parent company (100%)","period":"As of the 2005 subsidiary list, November 2007 and September 2008","claim_ids":["c-str-holding","c-lbi-identity","c-str-ex21-core","c-col-barclays-sale","c-jpm-clearing"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbi: Parent company (100%) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-cayman","record":{"id":"r-lbhi-cayman","from":"lbhi","to":"lehman-cayman","status":"documented","role":"Parent company (100%)","period":"As of November 2007","claim_ids":["c-str-holding"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lehman-cayman: Parent company (100%) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbcc","record":{"id":"r-lbhi-lbcc","from":"lbhi","to":"lbcc","status":"documented","role":"Parent company (direct subsidiary in the 2005 list)","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbcc: Parent company (direct subsidiary in the 2005 list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbotc","record":{"id":"r-lbhi-lbotc","from":"lbhi","to":"lbotc","status":"documented","role":"Parent company (direct subsidiary in the 2005 list)","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbotc: Parent company (direct subsidiary in the 2005 list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbf","record":{"id":"r-lbhi-lbf","from":"lbhi","to":"lbf","status":"documented","role":"Parent company (direct subsidiary in the 2005 list)","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbf: Parent company (direct subsidiary in the 2005 list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-bancorp","record":{"id":"r-lbhi-bancorp","from":"lbhi","to":"bancorp","status":"documented","role":"Parent company and sole shareholder","period":"As of fiscal 2005 and the 2010 settlement agreement","claim_ids":["c-str-ex21-core","c-mtg-aurora-bank"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → bancorp: Parent company and sole shareholder [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbukdel","record":{"id":"r-lbhi-lbukdel","from":"lbhi","to":"lbuk-delaware","status":"documented","role":"Parent company (100%)","period":"As of fiscal 2005; until at least February 2012 per the LBT report","claim_ids":["c-str-ex21-core","c-str-ex21-europe","c-str-lbt-funding"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbuk-delaware: Parent company (100%) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-ali","record":{"id":"r-lbhi-ali","from":"lbhi","to":"lehman-ali","status":"documented","role":"Parent company (direct subsidiary)","period":"As of fiscal 2005; listed in the state registry record (annual reports to 2019, terminated 2021)","claim_ids":["c-str-ex21-core","c-str-lehman-ali"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lehman-ali: Parent company (direct subsidiary) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ali-pam","record":{"id":"r-ali-pam","from":"lehman-ali","to":"pam","status":"documented","role":"Parent company","period":"As of fiscal 2005","claim_ids":["c-str-lehman-ali"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lehman-ali → pam: Parent company [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-pam","record":{"id":"r-lbhi-pam","from":"lbhi","to":"pam","status":"documented","role":"Parent company (indirect, through Lehman ALI Inc.; listed as subsidiary in the West Virginia registry)","period":"As of fiscal 2005; state registry record (annual reports to 2019, terminated 2021)","claim_ids":["c-str-lehman-ali"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → pam: Parent company (indirect, through Lehman ALI Inc.; listed as subsidiary in the West Virginia registry) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbam","record":{"id":"r-lbhi-lbam","from":"lbhi","to":"lbam","status":"documented","role":"Parent company (ultimate parent)","period":"As of December 2003 and fiscal 2005","claim_ids":["c-str-ex21-core","c-str-asset-managers"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbam: Parent company (ultimate parent) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-nbinc","record":{"id":"r-lbhi-nbinc","from":"lbhi","to":"neuberger-berman-inc","status":"documented","role":"Parent company (direct subsidiary in the 2005 list)","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → neuberger-berman-inc: Parent company (direct subsidiary in the 2005 list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lincoln","record":{"id":"r-lbhi-lincoln","from":"lbhi","to":"lincoln-capital","status":"documented","role":"Acquirer and ultimate parent","period":"From January 31, 2003","claim_ids":["c-str-asset-managers"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lincoln-capital: Acquirer and ultimate parent [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-nbllc","record":{"id":"r-lbhi-nbllc","from":"lbhi","to":"nb-llc","status":"documented","role":"Acquirer and ultimate parent","period":"From October 31, 2003","claim_ids":["c-str-asset-managers"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → nb-llc: Acquirer and ultimate parent [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-nbmi","record":{"id":"r-lbhi-nbmi","from":"lbhi","to":"nbmi","status":"documented","role":"Acquirer and ultimate parent","period":"From October 31, 2003","claim_ids":["c-str-asset-managers"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → nbmi: Acquirer and ultimate parent [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-nbinc-nbllc","record":{"id":"r-nbinc-nbllc","from":"neuberger-berman-inc","to":"nb-llc","status":"documented","role":"Holding company of its wholly owned subsidiary","period":"As of September 30, 2002","claim_ids":["c-str-neuberger-2002"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"neuberger-berman-inc → nb-llc: Holding company of its wholly owned subsidiary [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-nbinc-nbmi","record":{"id":"r-nbinc-nbmi","from":"neuberger-berman-inc","to":"nbmi","status":"documented","role":"Holding company of its wholly owned subsidiary","period":"As of September 30, 2002","claim_ids":["c-str-neuberger-2002"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"neuberger-berman-inc → nbmi: Holding company of its wholly owned subsidiary [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-nbinc-nbtrust","record":{"id":"r-nbinc-nbtrust","from":"neuberger-berman-inc","to":"nb-trust","status":"documented","role":"Parent of its wholly owned subsidiary","period":"As of September 30, 2002","claim_ids":["c-str-neuberger-2002"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"neuberger-berman-inc → nb-trust: Parent of its wholly owned subsidiary [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbi-lbsf","record":{"id":"r-lbi-lbsf","from":"lbi","to":"lbsf","status":"documented","role":"Parent company in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbi → lbsf: Parent company in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbi-lcpi","record":{"id":"r-lbi-lcpi","from":"lbi","to":"lcpi","status":"documented","role":"Parent company in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-core"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbi → lcpi: Parent company in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbsf","record":{"id":"r-lbhi-lbsf","from":"lbhi","to":"lbsf","status":"documented","role":"Indirect parent (wholly owned subsidiary)","period":"As of fiscal 2005, the October 2008 petition, 2010 and March 2012","claim_ids":["c-str-ex21-core","c-ch11-lbsf-petition","c-ch11-subsidiaries-2010","c-gov-indemnification"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbsf: Indirect parent (wholly owned subsidiary) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lcpi","record":{"id":"r-lbhi-lcpi","from":"lbhi","to":"lcpi","status":"documented","role":"Indirect parent (wholly owned subsidiary)","period":"As of fiscal 2005, the October 2008 petition, 2010 and March 2012","claim_ids":["c-str-ex21-core","c-ch11-lcpi-petition","c-ch11-subsidiaries-2010","c-gov-indemnification"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lcpi: Indirect parent (wholly owned subsidiary) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-sasco","record":{"id":"r-lbhi-sasco","from":"lbhi","to":"sasco","status":"documented","role":"Parent company","period":"As of the February 2009 petition","claim_ids":["c-mtg-sasco-ch11"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → sasco: Parent company [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bancorp-fsb","record":{"id":"r-bancorp-fsb","from":"bancorp","to":"lb-bank-fsb","status":"documented","role":"Parent company and sole shareholder","period":"As of fiscal 2005 and the 2010 settlement agreement","claim_ids":["c-mtg-ex21-us","c-mtg-aurora-bank"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"bancorp → lb-bank-fsb: Parent company and sole shareholder [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-fsb","record":{"id":"r-lbhi-fsb","from":"lbhi","to":"lb-bank-fsb","status":"documented","role":"Indirect parent (through Lehman Brothers Bancorp Inc.)","period":"As of fiscal 2005 and the 2010 settlement agreement","claim_ids":["c-mtg-aurora-bank","c-mtg-aurora-arrangements"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lb-bank-fsb: Indirect parent (through Lehman Brothers Bancorp Inc.) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fsb-als","record":{"id":"r-fsb-als","from":"lb-bank-fsb","to":"aurora-ls","status":"documented","role":"Parent company (100%)","period":"As of fiscal 2005 and the 2010 settlement agreement","claim_ids":["c-mtg-ex21-us","c-mtg-aurora-bank","c-mtg-aurora-arrangements"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lb-bank-fsb → aurora-ls: Parent company (100%) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fsb-bnc","record":{"id":"r-fsb-bnc","from":"lb-bank-fsb","to":"bnc","status":"documented","role":"Parent company in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-mtg-ex21-us"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lb-bank-fsb → bnc: Parent company in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-als","record":{"id":"r-lbhi-als","from":"lbhi","to":"aurora-ls","status":"documented","role":"Indirect parent (U.S. mortgage origination platform)","period":"As of fiscal 2005 and August 2007","claim_ids":["c-mtg-ex21-us","c-mtg-bnc-closure"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → aurora-ls: Indirect parent (U.S. mortgage origination platform) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-bnc","record":{"id":"r-lbhi-bnc","from":"lbhi","to":"bnc","status":"documented","role":"Indirect parent (subprime lender closed in 2007)","period":"As of fiscal 2005; closure announced August 22, 2007","claim_ids":["c-mtg-ex21-us","c-mtg-bnc-closure"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbhi → bnc: Indirect parent (subprime lender closed in 2007) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bancorp-fsb-capital","record":{"id":"r-bancorp-fsb-capital","from":"bancorp","to":"lb-bank-fsb","status":"documented","role":"Parent bound by the capital maintenance agreement with the Office of Thrift Supervision","period":"Form attached to the 2010 settlement agreement","claim_ids":["c-mtg-capital-maintenance"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"bancorp → lb-bank-fsb: Parent bound by the capital maintenance agreement with the Office of Thrift Supervision [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-fsb-capital","record":{"id":"r-lbhi-fsb-capital","from":"lbhi","to":"lb-bank-fsb","status":"documented","role":"Ultimate parent bound by the capital maintenance agreement with the Office of Thrift Supervision","period":"Form attached to the 2010 settlement agreement","claim_ids":["c-mtg-capital-maintenance"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbhi → lb-bank-fsb: Ultimate parent bound by the capital maintenance agreement with the Office of Thrift Supervision [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-fsb-settlement","record":{"id":"r-lbhi-fsb-settlement","from":"lbhi","to":"lb-bank-fsb","status":"documented","role":"Payer under the 2010 settlement ($577 million less $100 million already contributed; $218.9 million for tax allocation)","period":"2010 settlement agreement; December 2009 contribution","claim_ids":["c-mtg-aurora-arrangements","c-mtg-aurora-settlement"],"kind":"pays","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → lb-bank-fsb: Payer under the 2010 settlement ($577 million less $100 million already contributed; $218.9 million for tax allocation) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fsb-lbhi-claims","record":{"id":"r-fsb-lbhi-claims","from":"lb-bank-fsb","to":"lbhi","status":"documented","role":"Claimant against LBHI for the servicing-rights shortfall and lost servicing fees","period":"After the February 2009 contribution; settled in 2010","claim_ids":["c-mtg-aurora-arrangements"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lb-bank-fsb → lbhi: Claimant against LBHI for the servicing-rights shortfall and lost servicing fees [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-als-lbhi-claims","record":{"id":"r-als-lbhi-claims","from":"aurora-ls","to":"lbhi","status":"documented","role":"Claimant against LBHI for the servicing-rights shortfall and lost servicing fees","period":"After the February 2009 contribution; settled in 2010","claim_ids":["c-mtg-aurora-arrangements"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"aurora-ls → lbhi: Claimant against LBHI for the servicing-rights shortfall and lost servicing fees [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bnc-lbhi-ch11","record":{"id":"r-bnc-lbhi-ch11","from":"bnc","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)","period":"January 9, 2009 to May 4, 2020","claim_ids":["c-mtg-bnc-ch11","c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"bnc → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-sasco-lbhi-ch11","record":{"id":"r-sasco-lbhi-ch11","from":"sasco","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)","period":"February 2009 to February 11, 2019","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"sasco → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fox-sasco","record":{"id":"r-fox-sasco","from":"fox","to":"sasco","status":"documented","role":"Chief financial officer (certified the Chapter 11 resolutions)","period":"January 30 and February 9, 2009","claim_ids":["c-mtg-sasco-ch11"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fox → sasco: Chief financial officer (certified the Chapter 11 resolutions) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-resetfan-spml","record":{"id":"r-resetfan-spml","from":"resetfan","to":"spml","status":"documented","role":"Parent company (75% or more of shares and votes from April 6, 2016)","period":"Listed in fiscal 2005; April 6, 2016 to February 22, 2018","claim_ids":["c-str-ex21-europe","c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"resetfan → spml: Parent company (75% or more of shares and votes from April 6, 2016) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-prefgroup-pml","record":{"id":"r-prefgroup-pml","from":"preferred-group","to":"pml","status":"documented","role":"Parent company (75% or more of shares and votes from April 6, 2016)","period":"Listed in fiscal 2005; April 6, 2016 to February 22, 2018","claim_ids":["c-str-ex21-europe","c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"preferred-group → pml: Parent company (75% or more of shares and votes from April 6, 2016) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mable-spml","record":{"id":"r-mable-spml","from":"mable","to":"spml","status":"documented","role":"Controlling shareholder (75% or more of shares and votes)","period":"February 22, 2018 to August 9, 2024","claim_ids":["c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"mable → spml: Controlling shareholder (75% or more of shares and votes) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mable-pml","record":{"id":"r-mable-pml","from":"mable","to":"pml","status":"documented","role":"Controlling shareholder (75% or more of shares and votes)","period":"February 22, 2018 to August 9, 2024","claim_ids":["c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"mable → pml: Controlling shareholder (75% or more of shares and votes) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-sph-spml","record":{"id":"r-sph-spml","from":"sph","to":"spml","status":"documented","role":"Controlling shareholder (75% or more of shares and votes)","period":"From August 9, 2024 (register retrieved October 2026)","claim_ids":["c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"current"},"reading":"sph → spml: Controlling shareholder (75% or more of shares and votes) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-sph-pml","record":{"id":"r-sph-pml","from":"sph","to":"pml","status":"documented","role":"Controlling shareholder (75% or more of shares and votes)","period":"From August 9, 2024 (register retrieved October 2026)","claim_ids":["c-mtg-uk-psc"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"current"},"reading":"sph → pml: Controlling shareholder (75% or more of shares and votes) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-spml","record":{"id":"r-lbhi-spml","from":"lbhi","to":"spml","status":"documented","role":"Indirect parent in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbhi → spml: Indirect parent in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-pml","record":{"id":"r-lbhi-pml","from":"lbhi","to":"pml","status":"documented","role":"Indirect parent in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbhi → pml: Indirect parent in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbukdel-lbt","record":{"id":"r-lbukdel-lbt","from":"lbuk-delaware","to":"lbt","status":"documented","role":"Parent company (100%)","period":"As of fiscal 2005 until February 28, 2012","claim_ids":["c-str-ex21-europe","c-str-lbt-funding"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbuk-delaware → lbt: Parent company (100%) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbt","record":{"id":"r-lbhi-lbt","from":"lbhi","to":"lbt","status":"documented","role":"Indirect parent (100%, through Lehman Brothers UK Holdings (Delaware) Inc.)","period":"As of fiscal 2005 until February 28, 2012","claim_ids":["c-str-ex21-europe","c-str-lbt-funding"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbhi → lbt: Indirect parent (100%, through Lehman Brothers UK Holdings (Delaware) Inc.) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-stichting-lbt","record":{"id":"r-stichting-lbt","from":"stichting-lbt","to":"lbt","status":"documented","role":"Sole shareholder (supervises the composition plan)","period":"From February 28, 2012","claim_ids":["c-for-lbt-stichting"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"stichting-lbt → lbt: Sole shareholder (supervises the composition plan) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbhplc","record":{"id":"r-lbhi-lbhplc","from":"lbhi","to":"lbh-plc","status":"documented","role":"Indirect parent in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbh-plc: Indirect parent in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhplc-lbie","record":{"id":"r-lbhplc-lbie","from":"lbh-plc","to":"lbie","status":"documented","role":"Parent company in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbh-plc → lbie: Parent company in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhplc-resetfan","record":{"id":"r-lbhplc-resetfan","from":"lbh-plc","to":"resetfan","status":"documented","role":"Parent company in the 2005 subsidiary list","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"historical"},"reading":"lbh-plc → resetfan: Parent company in the 2005 subsidiary list [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbie","record":{"id":"r-lbhi-lbie","from":"lbhi","to":"lbie","status":"documented","role":"Indirect parent (through Lehman Brothers Holdings Plc.)","period":"As of fiscal 2005","claim_ids":["c-str-ex21-europe"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → lbie: Indirect parent (through Lehman Brothers Holdings Plc.) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-bankhaus","record":{"id":"r-lbhi-bankhaus","from":"lbhi","to":"bankhaus","status":"documented","role":"Indirect parent (U.S. parent through a German holding company)","period":"As of fiscal 2005 and September 2008","claim_ids":["c-str-ex21-europe","c-str-eurosystem","c-for-bankhaus-moratorium"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"lbhi → bankhaus: Indirect parent (U.S. parent through a German holding company) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-bankhaus-guarantee","record":{"id":"r-lbhi-bankhaus-guarantee","from":"lbhi","to":"bankhaus","status":"documented","role":"Guarantor of the bank's liabilities","period":"As of September 2008","claim_ids":["c-str-eurosystem","c-for-bundesbank-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → bankhaus: Guarantor of the bank's liabilities [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bundesbank-bankhaus","record":{"id":"r-bundesbank-bankhaus","from":"bundesbank","to":"bankhaus","status":"documented","role":"Eurosystem refinancing lender (about €8.5 billion at the moratorium) and creditor in the insolvency, paid in full","period":"To September 15, 2008; claim paid in full in January 2015","claim_ids":["c-str-eurosystem","c-for-bundesbank-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bundesbank → bankhaus: Eurosystem refinancing lender (about €8.5 billion at the moratorium) and creditor in the insolvency, paid in full [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bundesbank-lbhi","record":{"id":"r-bundesbank-lbhi","from":"bundesbank","to":"lbhi","status":"documented","role":"Creditor under LBHI's guarantee of the bank's liabilities (about €0.5 billion received in the U.S. proceedings)","period":"From September 2008 until payment in full in January 2015","claim_ids":["c-str-eurosystem","c-for-bundesbank-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bundesbank → lbhi: Creditor under LBHI's guarantee of the bank's liabilities (about €0.5 billion received in the U.S. proceedings) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bafin-bankhaus","record":{"id":"r-bafin-bankhaus","from":"bafin","to":"bankhaus","status":"documented","role":"Supervisor that imposed a moratorium and applied for insolvency proceedings","period":"Moratorium September 15, 2008; application November 12, 2008","claim_ids":["c-str-eurosystem","c-for-bankhaus-moratorium","c-for-bankhaus-frege"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"bafin → bankhaus: Supervisor that imposed a moratorium and applied for insolvency proceedings [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frege-bankhaus","record":{"id":"r-frege-bankhaus","from":"frege","to":"bankhaus","status":"documented","role":"Insolvency administrator and foreign representative (Chapter 15 petition of April 29, 2009)","period":"From November 13, 2008","claim_ids":["c-for-bankhaus-insolvency","c-for-bankhaus-chapter15","c-for-bankhaus-frege","c-for-bankhaus-notes","c-gov-plan-trustees"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"frege → bankhaus: Insolvency administrator and foreign representative (Chapter 15 petition of April 29, 2009) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frege-cms","record":{"id":"r-frege-cms","from":"frege","to":"cms-hasche-sigle","status":"reported","role":"Partner (insolvency administrator from the firm)","period":"As reported in 2008-2009","claim_ids":["c-for-bankhaus-frege"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"frege → cms-hasche-sigle: Partner (insolvency administrator from the firm) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bankhaus-goldengate","record":{"id":"r-bankhaus-goldengate","from":"bankhaus","to":"golden-gate","status":"documented","role":"Seller of surplus notes for $280 million (agreed by the administrator)","period":"October 15, 2009","claim_ids":["c-for-bankhaus-notes"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bankhaus → golden-gate: Seller of surplus notes for $280 million (agreed by the administrator) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jpm-bankhaus-custody","record":{"id":"r-jpm-bankhaus-custody","from":"jpmorgan","to":"bankhaus","status":"documented","role":"Custodian of the bank's surplus notes","period":"As of November 13, 2008","claim_ids":["c-for-bankhaus-notes"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"jpmorgan → bankhaus: Custodian of the bank's surplus notes [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bonacker-bankhaus","record":{"id":"r-bonacker-bankhaus","from":"bonacker","to":"bankhaus","status":"documented","role":"Member of the executive board (German Executive Committee from January 1, 2008)","period":"From January 1, 2008; named in the November 2008 order","claim_ids":["c-for-bankhaus-insolvency","c-for-german-exco"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"bonacker → bankhaus: Member of the executive board (German Executive Committee from January 1, 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bury-bankhaus","record":{"id":"r-bury-bankhaus","from":"bury","to":"bankhaus","status":"documented","role":"Member of the executive board","period":"From 2008; named in the November 2008 order","claim_ids":["c-for-bankhaus-insolvency","c-ppl-bury"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"bury → bankhaus: Member of the executive board [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schmitz-bankhaus","record":{"id":"r-schmitz-bankhaus","from":"schmitz-morkramer","to":"bankhaus","status":"documented","role":"Member of the executive board (German Executive Committee from January 1, 2008)","period":"From January 1, 2008; named in the November 2008 order","claim_ids":["c-for-bankhaus-insolvency","c-for-german-exco"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"schmitz-morkramer → bankhaus: Member of the executive board (German Executive Committee from January 1, 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-spieler-bankhaus","record":{"id":"r-spieler-bankhaus","from":"spieler","to":"bankhaus","status":"documented","role":"Member of the executive board (German Executive Committee from January 1, 2008)","period":"From January 1, 2008; named in the November 2008 order","claim_ids":["c-for-bankhaus-insolvency","c-for-german-exco"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"spieler → bankhaus: Member of the executive board (German Executive Committee from January 1, 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-olivier-bankhaus","record":{"id":"r-olivier-bankhaus","from":"olivier","to":"bankhaus","status":"documented","role":"Member of the executive board (German Executive Committee from January 1, 2008)","period":"From January 1, 2008; named in the November 2008 order","claim_ids":["c-for-bankhaus-insolvency","c-for-german-exco"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"olivier → bankhaus: Member of the executive board (German Executive Committee from January 1, 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-pwcag-lbf","record":{"id":"r-pwcag-lbf","from":"pwc-ag","to":"lbf","status":"documented","role":"Bankruptcy liquidator","period":"From December 22, 2008","claim_ids":["c-for-lbf-bankruptcy"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"pwc-ag → lbf: Bankruptcy liquidator [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbf-creditor","record":{"id":"r-lbhi-lbf-creditor","from":"lbhi","to":"lbf","status":"documented","role":"Largest creditor","period":"As of the 2025 report","claim_ids":["c-for-lbf-enasarco"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbhi → lbf: Largest creditor [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schimmel-lbt","record":{"id":"r-schimmel-lbt","from":"schimmelpenninck","to":"lbt","status":"documented","role":"Bankruptcy trustee, then liquidator","period":"October 8, 2008 to December 31, 2023 (stepped down with effect from January 1, 2024)","claim_ids":["c-for-lbt-bankruptcy","c-for-lbt-stichting","c-for-lbt-trustees","c-gov-plan-trustees"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"schimmelpenninck → lbt: Bankruptcy trustee, then liquidator [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-verhoeven-lbt","record":{"id":"r-verhoeven-lbt","from":"verhoeven","to":"lbt","status":"documented","role":"Bankruptcy trustee, then liquidator","period":"From October 13, 2009; liquidator from April 3, 2013","claim_ids":["c-for-lbt-bankruptcy","c-for-lbt-stichting","c-for-lbt-trustees"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"verhoeven → lbt: Bankruptcy trustee, then liquidator [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-vanboekel-lbt","record":{"id":"r-vanboekel-lbt","from":"van-boekel","to":"lbt","status":"documented","role":"Liquidator","period":"From January 1, 2024","claim_ids":["c-for-lbt-stichting","c-for-lbt-trustees"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"van-boekel → lbt: Liquidator [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schimmel-stichting","record":{"id":"r-schimmel-stichting","from":"schimmelpenninck","to":"stichting-lbt","status":"documented","role":"Board member","period":"From January 1, 2024","claim_ids":["c-for-lbt-stichting"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"schimmelpenninck → stichting-lbt: Board member [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-verhoeven-houthoff","record":{"id":"r-verhoeven-houthoff","from":"verhoeven","to":"houthoff","status":"documented","role":"Partner","period":"As of the profile","claim_ids":["c-for-lbt-trustees"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"verhoeven → houthoff: Partner [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-vanboekel-houthoff","record":{"id":"r-vanboekel-houthoff","from":"van-boekel","to":"houthoff","status":"documented","role":"Listed at the firm","period":"As of the profile","claim_ids":["c-for-lbt-trustees"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"van-boekel → houthoff: Listed at the firm [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbt-lbhi-claim","record":{"id":"r-lbt-lbhi-claim","from":"lbt","to":"lbhi","status":"documented","role":"Intercompany creditor (Class 4A claim allowed at $34.548 billion; remainder sold in August 2026)","period":"Allowed under the 2011 plan; sold August 2026","claim_ids":["c-ch11-global-settlement","c-for-lbt-claim","c-for-lbt-valuation-2023","c-for-lbt-sale-2026"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbt → lbhi: Intercompany creditor (Class 4A claim allowed at $34.548 billion; remainder sold in August 2026) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbt-creditor","record":{"id":"r-lbhi-lbt-creditor","from":"lbhi","to":"lbt","status":"documented","role":"Creditor of LBT (with LBSF, 12.9% of claims); received an in-kind assignment of $4.4 billion of LBT's claim","period":"March 20, 2019 partial wind-down","claim_ids":["c-for-lbt-claim"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → lbt: Creditor of LBT (with LBSF, 12.9% of claims); received an in-kind assignment of $4.4 billion of LBT's claim [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-lbt-creditor","record":{"id":"r-lbsf-lbt-creditor","from":"lbsf","to":"lbt","status":"documented","role":"Creditor of LBT (with LBHI, 12.9% of claims); in-kind assignment in 2019","period":"March 20, 2019 partial wind-down","claim_ids":["c-for-lbt-claim"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbsf → lbt: Creditor of LBT (with LBHI, 12.9% of claims); in-kind assignment in 2019 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-seaport-lbt","record":{"id":"r-seaport-lbt","from":"seaport","to":"lbt","status":"documented","role":"Placement agent for the sale of LBT's remaining claim against LBHI","period":"Sale closed by August 18, 2026","claim_ids":["c-for-lbt-sale-2026"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"seaport → lbt: Placement agent for the sale of LBT's remaining claim against LBHI [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-hsf-lbt","record":{"id":"r-hsf-lbt","from":"hsf-kramer","to":"lbt","status":"documented","role":"U.S. counsel","period":"August 2026","claim_ids":["c-for-lbt-sale-2026"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"hsf-kramer → lbt: U.S. counsel [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-stonehill-lbt","record":{"id":"r-stonehill-lbt","from":"stonehill","to":"lbt","status":"documented","role":"Transferee of LBT's Claim No. 58612 against LBHI","period":"Transfer filed August 20, 2026","claim_ids":["c-for-lbt-sale-2026"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"stonehill → lbt: Transferee of LBT's Claim No. 58612 against LBHI [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbf-lbt-claim","record":{"id":"r-lbf-lbt-claim","from":"lbf","to":"lbt","status":"documented","role":"Creditor asserting about $4.6 billion of claims in LBT's bankruptcy (ordinary claim disputed)","period":"From 2008; as of the 2013 decision","claim_ids":["c-for-lbt-lbf-dispute"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbf → lbt: Creditor asserting about $4.6 billion of claims in LBT's bankruptcy (ordinary claim disputed) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbf-lbt-appeal","record":{"id":"r-lbf-lbt-appeal","from":"lbf","to":"lbt","status":"documented","role":"Appellant against the order approving the noteholders' voting procedure (held inadmissible)","period":"January 24, 2013; upheld in cassation","claim_ids":["c-for-lbt-lbf-dispute"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lbf → lbt: Appellant against the order approving the noteholders' voting procedure (held inadmissible) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbie-lbt-participant","record":{"id":"r-lbie-lbt-participant","from":"lbie","to":"lbt","status":"documented","role":"Direct participant through which LBF held LBT notes","period":"As of the 2013 decision","claim_ids":["c-for-lbt-lbf-dispute"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbie → lbt: Direct participant through which LBF held LBT notes [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-pwc-lbhplc","record":{"id":"r-pwc-lbhplc","from":"pwc-llp","to":"lbh-plc","status":"documented","role":"Firm of the administrators","period":"From September 15, 2008","claim_ids":["c-for-plc-administration"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"pwc-llp → lbh-plc: Firm of the administrators [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-pwc-lbie","record":{"id":"r-pwc-lbie","from":"pwc-llp","to":"lbie","status":"documented","role":"Firm of the administrators, then of the liquidators","period":"Administration September 15, 2008 to October 8, 2025; liquidation from October 8, 2025","claim_ids":["c-for-lbie"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"pwc-llp → lbie: Firm of the administrators, then of the liquidators [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbhplc-claim","record":{"id":"r-lbhi-lbhplc-claim","from":"lbhi","to":"lbh-plc","status":"documented","role":"Subordinated creditor (£1.061 billion claim)","period":"As of the February 24, 2025 base case","claim_ids":["c-for-plc-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbhi → lbh-plc: Subordinated creditor (£1.061 billion claim) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbhplc-ecaps","record":{"id":"r-lbhi-lbhplc-ecaps","from":"lbhi","to":"lbh-plc","status":"documented","role":"Party to the ECAPS ranking dispute, resolved by the Amended Framework Agreement","period":"Agreement of October 2, 2024","claim_ids":["c-for-plc-ecaps"],"kind":"legal","direction":"undirected","role_group":"legal","temporal_status":"historical"},"reading":"lbhi → lbh-plc: Party to the ECAPS ranking dispute, resolved by the Amended Framework Agreement [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbgp1-ecaps","record":{"id":"r-lbhi-lbgp1-ecaps","from":"lbhi","to":"lb-gp1","status":"documented","role":"Party to the Amended Framework Agreement resolving the ECAPS disputes","period":"October 2, 2024","claim_ids":["c-for-plc-ecaps"],"kind":"legal","direction":"undirected","role_group":"legal","temporal_status":"historical"},"reading":"lbhi → lb-gp1: Party to the Amended Framework Agreement resolving the ECAPS disputes [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-db-ecaps","record":{"id":"r-lbhi-db-ecaps","from":"lbhi","to":"deutsche-bank","status":"documented","role":"Party to the Amended Framework Agreement resolving the ECAPS disputes (London Branch)","period":"October 2, 2024","claim_ids":["c-for-plc-ecaps"],"kind":"legal","direction":"undirected","role_group":"legal","temporal_status":"historical"},"reading":"lbhi → deutsche-bank: Party to the Amended Framework Agreement resolving the ECAPS disputes (London Branch) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhplc-lbhi2","record":{"id":"r-lbhplc-lbhi2","from":"lbh-plc","to":"lbhi2","status":"documented","role":"Sole beneficiary of distributions","period":"As of the 2025 report","claim_ids":["c-for-plc-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbh-plc → lbhi2: Sole beneficiary of distributions [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi2-lbie","record":{"id":"r-lbhi2-lbie","from":"lbhi2","to":"lbie","status":"documented","role":"Recipient of 75% of future distributions through the Wentworth Joint Venture","period":"As of the 2025 report","claim_ids":["c-for-plc-recovery"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbhi2 → lbie: Recipient of 75% of future distributions through the Wentworth Joint Venture [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gibb-lbhplc","record":{"id":"r-gibb-lbhplc","from":"gibb","to":"lbh-plc","status":"documented","role":"Director","period":"May 12, 2008 to July 17, 2009","claim_ids":["c-for-plc-administration","c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gibb → lbh-plc: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gibb-lbukh","record":{"id":"r-gibb-lbukh","from":"gibb","to":"lbukh-ltd","status":"documented","role":"Director","period":"May 12, 2008 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gibb → lbukh-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gibb-lbltd","record":{"id":"r-gibb-lbltd","from":"gibb","to":"lb-ltd","status":"documented","role":"Director","period":"May 12, 2008 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gibb → lb-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gibb-lbhi2","record":{"id":"r-gibb-lbhi2","from":"gibb","to":"lbhi2","status":"documented","role":"Director","period":"May 12, 2008 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gibb → lbhi2: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gibb-lbie","record":{"id":"r-gibb-lbie","from":"gibb","to":"lbie","status":"documented","role":"Director","period":"July 10, 2008 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gibb → lbie: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jameson-lbhplc","record":{"id":"r-jameson-lbhplc","from":"jameson","to":"lbh-plc","status":"documented","role":"Director","period":"August 20, 2001 to July 17, 2009","claim_ids":["c-for-plc-administration","c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jameson → lbh-plc: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jameson-lbukh","record":{"id":"r-jameson-lbukh","from":"jameson","to":"lbukh-ltd","status":"documented","role":"Director","period":"August 20, 2001 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jameson → lbukh-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jameson-lbltd","record":{"id":"r-jameson-lbltd","from":"jameson","to":"lb-ltd","status":"documented","role":"Director","period":"August 20, 2001 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jameson → lb-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jameson-lbhi2","record":{"id":"r-jameson-lbhi2","from":"jameson","to":"lbhi2","status":"documented","role":"Director","period":"October 5, 2006 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jameson → lbhi2: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jameson-lbie","record":{"id":"r-jameson-lbie","from":"jameson","to":"lbie","status":"documented","role":"Director","period":"August 20, 2001 to July 17, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"jameson → lbie: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-rushton-lbhplc","record":{"id":"r-rushton-lbhplc","from":"rushton","to":"lbh-plc","status":"documented","role":"Director","period":"March 28, 2006 to July 17, 2009","claim_ids":["c-for-plc-administration","c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"rushton → lbh-plc: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-rushton-lbgp1","record":{"id":"r-rushton-lbgp1","from":"rushton","to":"lb-gp1","status":"documented","role":"Director","period":"March 21, 2005 to February 27, 2009","claim_ids":["c-for-uk-directors"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"rushton → lb-gp1: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbhplc","record":{"id":"r-lowitt-lbhplc","from":"lowitt","to":"lbh-plc","status":"documented","role":"Director","period":"July 7, 2000 to April 17, 2007","claim_ids":["c-for-lowitt-uk"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → lbh-plc: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbukh","record":{"id":"r-lowitt-lbukh","from":"lowitt","to":"lbukh-ltd","status":"documented","role":"Director","period":"July 7, 2000 to April 17, 2007","claim_ids":["c-for-lowitt-uk"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → lbukh-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbie","record":{"id":"r-lowitt-lbie","from":"lowitt","to":"lbie","status":"documented","role":"Director","period":"May 31, 2006 to April 17, 2007","claim_ids":["c-for-lowitt-uk"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → lbie: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbeurope","record":{"id":"r-lowitt-lbeurope","from":"lowitt","to":"lb-europe-ltd","status":"documented","role":"Director","period":"May 31, 2006 to April 17, 2007","claim_ids":["c-for-lowitt-uk"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → lb-europe-ltd: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-lbhi","record":{"id":"r-fuld-lbhi","from":"fuld","to":"lbhi","status":"documented","role":"Chairman and chief executive officer (director from 1990, CEO from 1993, chairman from 1994)","period":"Director from 1990, CEO from 1993, chairman from 1994; listed in November 2007 and in the 2008 filings","claim_ids":["c-lead-fuld-career","c-lead-board-2007","c-lead-execs-2007","c-lead-freidheim-career","c-ppl-fuld-after"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → lbhi: Chairman and chief executive officer (director from 1990, CEO from 1993, chairman from 1994) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-lbhi-1990","record":{"id":"r-fuld-lbhi-1990","from":"fuld","to":"lbhi","status":"reported","role":"Co-head of the Lehman Brothers institutional group","period":"From the February 1990 reorganisation","claim_ids":["c-own-1990-reorganisation"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → lbhi: Co-head of the Lehman Brothers institutional group [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ainslie-lbhi","record":{"id":"r-ainslie-lbhi","from":"ainslie","to":"lbhi","status":"documented","role":"Director (Audit Committee member in 2002)","period":"From 1996 to March 6, 2012","claim_ids":["c-lead-directors-2002","c-ey-auditor-2001","c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"ainslie → lbhi: Director (Audit Committee member in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-akers-lbhi","record":{"id":"r-akers-lbhi","from":"akers","to":"lbhi","status":"documented","role":"Director","period":"From 1996 to March 6, 2012","claim_ids":["c-lead-directors-2002","c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"akers → lbhi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-berlind-lbhi","record":{"id":"r-berlind-lbhi","from":"berlind","to":"lbhi","status":"documented","role":"Director (Audit Committee chairman in 2002)","period":"From 1985 to March 6, 2012","claim_ids":["c-lead-directors-2002","c-ey-auditor-2001","c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"berlind → lbhi: Director (Audit Committee chairman in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-berlind-lbi","record":{"id":"r-berlind-lbi","from":"berlind","to":"lbi","status":"documented","role":"Director","period":"As of the 2002 proxy","claim_ids":["c-lead-directors-2002"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"berlind → lbi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-cruikshank-lbhi","record":{"id":"r-cruikshank-lbhi","from":"cruikshank","to":"lbhi","status":"documented","role":"Director (Audit Committee member in 2002)","period":"From 1996 to March 6, 2012","claim_ids":["c-lead-directors-2002","c-ey-auditor-2001","c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"cruikshank → lbhi: Director (Audit Committee member in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-cruikshank-lbi","record":{"id":"r-cruikshank-lbi","from":"cruikshank","to":"lbi","status":"documented","role":"Director","period":"As of November 2007","claim_ids":["c-lead-lbi-board-2007"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"cruikshank → lbi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-evans-lbhi","record":{"id":"r-evans-lbhi","from":"evans","to":"lbhi","status":"documented","role":"Director","period":"Listed in November 2007; ceased March 6, 2012","claim_ids":["c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"evans → lbhi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gent-lbhi","record":{"id":"r-gent-lbhi","from":"gent","to":"lbhi","status":"documented","role":"Director","period":"Listed in November 2007; ceased March 6, 2012","claim_ids":["c-lead-board-2007","c-gov-board-2012","c-ppl-gent-fca"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gent → lbhi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-hernandez-lbhi","record":{"id":"r-hernandez-lbhi","from":"hernandez","to":"lbhi","status":"documented","role":"Director","period":"Listed in November 2007; ceased March 6, 2012","claim_ids":["c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"hernandez → lbhi: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kaufman-lbhi","record":{"id":"r-kaufman-lbhi","from":"kaufman","to":"lbhi","status":"documented","role":"Director (Finance Committee chairman in 2002)","period":"From 1995; listed in November 2007","claim_ids":["c-lead-directors-2002","c-lead-board-2007","c-lead-kaufman-consulting"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"kaufman → lbhi: Director (Finance Committee chairman in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-macomber-lbhi","record":{"id":"r-macomber-lbhi","from":"macomber","to":"lbhi","status":"documented","role":"Director (Compensation and Benefits Committee chairman in 2002)","period":"From 1994 to March 6, 2012","claim_ids":["c-lead-directors-2002","c-lead-board-2007","c-gov-board-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"macomber → lbhi: Director (Compensation and Benefits Committee chairman in 2002) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-hkco-lbhi","record":{"id":"r-hkco-lbhi","from":"hk-co","to":"lbhi","status":"documented","role":"Consultant under an agreement on global initiatives and economic forecasts ($12,500 a month)","period":"Fiscal 2001 to April 2002","claim_ids":["c-lead-kaufman-consulting"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"hk-co → lbhi: Consultant under an agreement on global initiatives and economic forecasts ($12,500 a month) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-freidheim-lbhi","record":{"id":"r-freidheim-lbhi","from":"freidheim","to":"lbhi","status":"documented","role":"Co-chief administrative officer (earlier in the chairman's office)","period":"From 1991; co-CAO from October 2006; listed November 2007","claim_ids":["c-lead-execs-2007","c-lead-freidheim-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"freidheim → lbhi: Co-chief administrative officer (earlier in the chairman's office) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbhi","record":{"id":"r-lowitt-lbhi","from":"lowitt","to":"lbhi","status":"documented","role":"Co-chief administrative officer; then chief financial officer, controller and executive vice president","period":"Co-CAO as of November 2007; CFO from June 12, 2008 through the September 2008 filings","claim_ids":["c-lead-execs-2007","c-lead-june-2008","c-lead-signatories-2008","c-col-q3-release","c-col-petition"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → lbhi: Co-chief administrative officer; then chief financial officer, controller and executive vice president [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gregory-lbhi","record":{"id":"r-gregory-lbhi","from":"gregory","to":"lbhi","status":"documented","role":"President and chief operating officer","period":"2004 to June 12, 2008","claim_ids":["c-lead-execs-2007","c-lead-june-2008","c-lead-gregory-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gregory → lbhi: President and chief operating officer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-omeara-lbhi","record":{"id":"r-omeara-lbhi","from":"omeara","to":"lbhi","status":"documented","role":"Chief financial officer and controller; then global head of risk management","period":"CFO from December 2004 to December 1, 2007; risk head from 2007","claim_ids":["c-lead-execs-2007","c-lead-cfo-2007","c-ppl-omeara-conduit"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"omeara → lbhi: Chief financial officer and controller; then global head of risk management [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-russo-lbhi","record":{"id":"r-russo-lbhi","from":"russo","to":"lbhi","status":"documented","role":"Chief legal officer","period":"January 1993 to December 2008","claim_ids":["c-lead-execs-2007","c-lead-russo-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"russo → lbhi: Chief legal officer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-callan-lbhi","record":{"id":"r-callan-lbhi","from":"callan","to":"lbhi","status":"documented","role":"Chief financial officer and executive vice president","period":"December 1, 2007 to June 12, 2008 (joined in 1995)","claim_ids":["c-lead-cfo-2007","c-lead-callan-career","c-lead-june-2008","c-lead-signatories-2008"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"callan → lbhi: Chief financial officer and executive vice president [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mcdade-lbhi","record":{"id":"r-mcdade-lbhi","from":"mcdade","to":"lbhi","status":"documented","role":"President and chief operating officer (earlier global head of fixed income)","period":"From 1983; president and COO from June 12, 2008","claim_ids":["c-lead-june-2008","c-lead-mcdade-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"mcdade → lbhi: President and chief operating officer (earlier global head of fixed income) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mcdade-lbhi-lp","record":{"id":"r-mcdade-lbhi-lp","from":"mcdade","to":"lbhi","status":"documented","role":"Limited partner in investment partnerships with LBHI or a subsidiary as general partner ($85,420 distributed in fiscal 2007)","period":"Fiscal 2007","claim_ids":["c-lead-partnerships"],"kind":"other","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mcdade → lbhi: Limited partner in investment partnerships with LBHI or a subsidiary as general partner ($85,420 distributed in fiscal 2007) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-lbhi-lp","record":{"id":"r-lowitt-lbhi-lp","from":"lowitt","to":"lbhi","status":"documented","role":"Limited partner in investment partnerships with LBHI or a subsidiary as general partner","period":"As of June 2008","claim_ids":["c-lead-partnerships"],"kind":"other","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lowitt → lbhi: Limited partner in investment partnerships with LBHI or a subsidiary as general partner [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-killerlane-lbhi","record":{"id":"r-killerlane-lbhi","from":"killerlane","to":"lbhi","status":"documented","role":"Vice president and assistant secretary","period":"June 2008","claim_ids":["c-lead-signatories-2008"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"killerlane → lbhi: Vice president and assistant secretary [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-lbi","record":{"id":"r-fuld-lbi","from":"fuld","to":"lbi","status":"documented","role":"Chairman and chief executive officer (director from 1984)","period":"From 1984; listed November 2007","claim_ids":["c-lead-lbi-board-2007","c-lead-fuld-career"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → lbi: Chairman and chief executive officer (director from 1984) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-lbi","record":{"id":"r-clark-lbi","from":"clark","to":"lbi","status":"documented","role":"Vice chairman (director)","period":"As of November 2007","claim_ids":["c-lead-lbi-board-2007"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → lbi: Vice chairman (director) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frank-lbi","record":{"id":"r-frank-lbi","from":"frank","to":"lbi","status":"documented","role":"Vice chairman (director)","period":"As of November 2007","claim_ids":["c-lead-lbi-board-2007"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"frank → lbi: Vice chairman (director) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-lbhi-ceo","record":{"id":"r-clark-lbhi-ceo","from":"clark","to":"lbhi","status":"reported","role":"Chief executive (replacing Cohen)","period":"From February 1990","claim_ids":["c-own-1990-reorganisation"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → lbhi: Chief executive (replacing Cohen) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-lbhi-vc","record":{"id":"r-clark-lbhi-vc","from":"clark","to":"lbhi","status":"reported","role":"Vice chairman of Lehman Brothers","period":"1993 to 2008","claim_ids":["c-lead-clark-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → lbhi: Vice chairman of Lehman Brothers [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frank-lbhi","record":{"id":"r-frank-lbhi","from":"frank","to":"lbhi","status":"reported","role":"Partner, then vice chair of Lehman Brothers","period":"From October 1969; vice chair from 1995","claim_ids":["c-lead-frank-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"frank → lbhi: Partner, then vice chair of Lehman Brothers [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schmitz-lbhi","record":{"id":"r-schmitz-lbhi","from":"schmitz-morkramer","to":"lbhi","status":"reported","role":"Executive director in Lehman Brothers' German investment banking business","period":"From 1999; as of 2005","claim_ids":["c-ppl-schmitz-morkramer"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"schmitz-morkramer → lbhi: Executive director in Lehman Brothers' German investment banking business [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-spieler-lbhi","record":{"id":"r-spieler-lbhi","from":"spieler","to":"lbhi","status":"documented","role":"Head of capital markets for Germany and Austria","period":"From 2005","claim_ids":["c-ppl-spieler"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"spieler → lbhi: Head of capital markets for Germany and Austria [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-shearson","record":{"id":"r-fuld-shearson","from":"fuld","to":"shearson-lehman-inc","status":"documented","role":"Vice chairman (1984-1990); president and co-chief executive of the Lehman Brothers Division (1990-1993)","period":"1984 to 1990, then 1990 to 1993","claim_ids":["c-lead-fuld-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → shearson-lehman-inc: Vice chairman (1984-1990); president and co-chief executive of the Lehman Brothers Division (1990-1993) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-nyfed","record":{"id":"r-fuld-nyfed","from":"fuld","to":"ny-fed","status":"documented","role":"Class B director (three-year term)","period":"Elected March 2005","claim_ids":["c-lead-fuld-career"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → ny-fed: Class B director (three-year term) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-shearson","record":{"id":"r-clark-shearson","from":"clark","to":"shearson-lehman-inc","status":"reported","role":"Chairman and chief executive","period":"1990 to 1993","claim_ids":["c-lead-clark-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → shearson-lehman-inc: Chairman and chief executive [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-amex","record":{"id":"r-clark-amex","from":"clark","to":"amex","status":"documented","role":"Chief financial officer (joined 1981)","period":"From 1985","claim_ids":["c-lead-clark-career","c-own-1990-reorganisation"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → amex: Chief financial officer (joined 1981) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-clark-barcap","record":{"id":"r-clark-barcap","from":"clark","to":"barclays-capital-inc","status":"reported","role":"Vice chairman","period":"From 2008","claim_ids":["c-lead-clark-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"clark → barclays-capital-inc: Vice chairman [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frank-barcap","record":{"id":"r-frank-barcap","from":"frank","to":"barclays-capital-inc","status":"reported","role":"Vice chair","period":"From September 2008","claim_ids":["c-lead-frank-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"frank → barclays-capital-inc: Vice chair [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ainslie-sothebys","record":{"id":"r-ainslie-sothebys","from":"ainslie","to":"sothebys","status":"documented","role":"President and chief executive (and director)","period":"1984 to 1994","claim_ids":["c-lead-directors-2002","c-lead-board-2007"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"ainslie → sothebys: President and chief executive (and director) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-akers-ibm","record":{"id":"r-akers-ibm","from":"akers","to":"ibm","status":"documented","role":"Chairman and chief executive","period":"1985 to May 1, 1993","claim_ids":["c-lead-directors-2002","c-lead-board-2007"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"akers → ibm: Chairman and chief executive [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-cruikshank-halliburton","record":{"id":"r-cruikshank-halliburton","from":"cruikshank","to":"halliburton","status":"documented","role":"Chairman and chief executive","period":"1989 to 1995","claim_ids":["c-lead-directors-2002","c-lead-board-2007"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"cruikshank → halliburton: Chairman and chief executive [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-hernandez-telemundo","record":{"id":"r-hernandez-telemundo","from":"hernandez","to":"telemundo","status":"documented","role":"Chairman and chief executive (retired by November 2007)","period":"Before November 2007","claim_ids":["c-lead-board-2007"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"hernandez → telemundo: Chairman and chief executive (retired by November 2007) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kaufman-hkco","record":{"id":"r-kaufman-hkco","from":"kaufman","to":"hk-co","status":"documented","role":"President and principal","period":"From 1988; as of November 2007","claim_ids":["c-lead-directors-2002","c-lead-board-2007","c-lead-kaufman-consulting"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"kaufman → hk-co: President and principal [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-macomber-jdm","record":{"id":"r-macomber-jdm","from":"macomber","to":"jdm","status":"documented","role":"Principal","period":"From 1992; as of November 2007","claim_ids":["c-lead-directors-2002","c-lead-board-2007"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"macomber → jdm: Principal [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gent-gsk","record":{"id":"r-gent-gsk","from":"gent","to":"gsk","status":"documented","role":"Non-executive chairman","period":"January 2005 to May 2015","claim_ids":["c-lead-board-2007","c-ppl-gent-career"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gent → gsk: Non-executive chairman [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gent-vodafone","record":{"id":"r-gent-vodafone","from":"gent","to":"vodafone","status":"documented","role":"Chief executive (director from January 1985)","period":"Director from January 1985; chief executive January 1997 to July 2003","claim_ids":["c-ppl-gent-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gent → vodafone: Chief executive (director from January 1985) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gent-convatec","record":{"id":"r-gent-convatec","from":"gent","to":"convatec","status":"documented","role":"Non-executive chairman","period":"October 31, 2016 to May 2019","claim_ids":["c-ppl-gent-fca","c-ppl-gent-career"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"gent → convatec: Non-executive chairman [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-russo-aig","record":{"id":"r-russo-aig","from":"russo","to":"aig","status":"documented","role":"Executive vice president and general counsel","period":"February 2010 to November 2016","claim_ids":["c-lead-russo-career"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"russo → aig: Executive vice president and general counsel [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mcdade-bma","record":{"id":"r-mcdade-bma","from":"mcdade","to":"bond-market-association","status":"reported","role":"Chairman","period":"As of the 2004 profile","claim_ids":["c-lead-mcdade-career"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"mcdade → bond-market-association: Chairman [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-matrix","record":{"id":"r-fuld-matrix","from":"fuld","to":"matrix","status":"documented","role":"Founder, chairman and chief executive officer (joined Matrix Advisors in March 2009)","period":"From March 2009 (Matrix Advisors); firm founded in 2016; current company profile","claim_ids":["c-ppl-fuld-after"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"current"},"reading":"fuld → matrix: Founder, chairman and chief executive officer (joined Matrix Advisors in March 2009) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fuld-legend","record":{"id":"r-fuld-legend","from":"fuld","to":"legend","status":"reported","role":"Registered with FINRA as employed","period":"May 2010 to early 2012","claim_ids":["c-ppl-fuld-after"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"fuld → legend: Registered with FINRA as employed [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-marex","record":{"id":"r-lowitt-marex","from":"lowitt","to":"marex","status":"documented","role":"Director and chief executive officer; holder of 2,794,216 ordinary shares","period":"As of July 2026","claim_ids":["c-ppl-lowitt-marex"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"current"},"reading":"lowitt → marex: Director and chief executive officer; holder of 2,794,216 ordinary shares [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lowitt-marexuk","record":{"id":"r-lowitt-marexuk","from":"lowitt","to":"marex-uk","status":"documented","role":"Director","period":"November 1, 2012 to July 14, 2026","claim_ids":["c-ppl-lowitt-marex"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"lowitt → marex-uk: Director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-omeara-conduit","record":{"id":"r-omeara-conduit","from":"omeara","to":"conduit-am","status":"reported","role":"Chief executive officer (and founder of an affiliated securities firm)","period":"From 2024 per an aggregator profile","claim_ids":["c-ppl-omeara-conduit"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"omeara → conduit-am: Chief executive officer (and founder of an affiliated securities firm) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mcdade-rbgp","record":{"id":"r-mcdade-rbgp","from":"mcdade","to":"river-birch-gp","status":"documented","role":"Managing member","period":"As of the March 17, 2014 Form D","claim_ids":["c-ppl-mcdade-riverbirch"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mcdade → river-birch-gp: Managing member [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mcdade-rb","record":{"id":"r-mcdade-rb","from":"mcdade","to":"river-birch","status":"documented","role":"Executive officer (through the general partner)","period":"As of the March 17, 2014 Form D","claim_ids":["c-ppl-mcdade-riverbirch"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mcdade → river-birch: Executive officer (through the general partner) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-rbgp-rb","record":{"id":"r-rbgp-rb","from":"river-birch-gp","to":"river-birch","status":"documented","role":"General partner","period":"As of the March 17, 2014 Form D","claim_ids":["c-ppl-mcdade-riverbirch"],"kind":"owns","direction":"directed","role_group":"ownership","temporal_status":"unknown"},"reading":"river-birch-gp → river-birch: General partner [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bury-hs","record":{"id":"r-bury-hs","from":"bury","to":"hering-schuppener","status":"reported","role":"Managing partner","period":"2009 to December 31, 2017","claim_ids":["c-ppl-bury"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"bury → hering-schuppener: Managing partner [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schmitz-vivacon","record":{"id":"r-schmitz-vivacon","from":"schmitz-morkramer","to":"vivacon","status":"reported","role":"Member of the supervisory board","period":"From August 25, 2005","claim_ids":["c-ppl-schmitz-morkramer"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"schmitz-morkramer → vivacon: Member of the supervisory board [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-spieler-leonteq","record":{"id":"r-spieler-leonteq","from":"spieler","to":"leonteq","status":"documented","role":"Chief executive officer","period":"From March 1, 2025","claim_ids":["c-ppl-spieler"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"spieler → leonteq: Chief executive officer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-spieler-cgme","record":{"id":"r-spieler-cgme","from":"spieler","to":"citigroup-gme","status":"documented","role":"Member of the executive board","period":"2008 to 2021","claim_ids":["c-ppl-spieler"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"spieler → citigroup-gme: Member of the executive board [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ey-lbhi","record":{"id":"r-ey-lbhi","from":"ey","to":"lbhi","status":"documented","role":"Independent auditor (annual audits for fiscal 2001-2007; quarterly reviews to the second quarter of 2008)","period":"2001 to 2008 (reports of February 13, 2006 and for fiscal 2007)","claim_ids":["c-ey-auditor-2001","c-ey-auditor-2005-2008","c-r105-whistleblower","c-r105-ag-suit","c-r105-ag-settlement","c-r105-class-ey"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"ey → lbhi: Independent auditor (annual audits for fiscal 2001-2007; quarterly reviews to the second quarter of 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-weil-lbhi","record":{"id":"r-weil-lbhi","from":"weil","to":"lbhi","status":"documented","role":"Debtors' counsel in the Chapter 11 case","period":"Engaged September 14, 2008","claim_ids":["c-col-petition"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"weil → lbhi: Debtors' counsel in the Chapter 11 case [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-weil-lbsf","record":{"id":"r-weil-lbsf","from":"weil","to":"lbsf","status":"documented","role":"Debtor's counsel on the Chapter 11 petition","period":"October 3, 2008","claim_ids":["c-ch11-lbsf-petition"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"weil → lbsf: Debtor's counsel on the Chapter 11 petition [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-amna-lbhi","record":{"id":"r-amna-lbhi","from":"am-na","to":"lbhi","status":"documented","role":"Restructuring adviser under the engagement letter (supplying the chief restructuring officer and staff)","period":"Effective September 15, 2008","claim_ids":["c-gov-am-engagement","c-gov-cfo-2008-2009"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"am-na → lbhi: Restructuring adviser under the engagement letter (supplying the chief restructuring officer and staff) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-am-lbhi","record":{"id":"r-am-lbhi","from":"am","to":"lbhi","status":"documented","role":"Restructuring firm leading the wind-down and managing the estate's assets","period":"From September 2008","claim_ids":["c-gov-am-self","c-ch11-state-of-estate-2010","c-rec-real-estate","c-gov-marsal-background"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"am → lbhi: Restructuring firm leading the wind-down and managing the estate's assets [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-marsal-am","record":{"id":"r-marsal-am","from":"marsal","to":"am","status":"documented","role":"Co-founder (1983) and chief executive (co-chief executive in 2008)","period":"From 1983; current company profile","claim_ids":["c-gov-marsal-background","c-gov-am-self","c-ch11-state-of-estate-2010"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"current"},"reading":"marsal → am: Co-founder (1983) and chief executive (co-chief executive in 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-marsal-amna","record":{"id":"r-marsal-amna","from":"marsal","to":"am-na","status":"documented","role":"Managing director (signed the LBHI engagement letter)","period":"September 2008","claim_ids":["c-gov-am-engagement"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"marsal → am-na: Managing director (signed the LBHI engagement letter) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-marsal-lbhi","record":{"id":"r-marsal-lbhi","from":"marsal","to":"lbhi","status":"documented","role":"Chief restructuring officer and chief executive officer; then senior advisor","period":"September 15, 2008 to March 6, 2012","claim_ids":["c-gov-am-engagement","c-gov-marsal-background","c-ch11-state-of-estate-2010","c-gov-ceo-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"marsal → lbhi: Chief restructuring officer and chief executive officer; then senior advisor [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-marsal-lbsf","record":{"id":"r-marsal-lbsf","from":"marsal","to":"lbsf","status":"documented","role":"Chief restructuring officer (signed the Chapter 11 petition)","period":"October 3, 2008","claim_ids":["c-ch11-lbsf-petition"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"marsal → lbsf: Chief restructuring officer (signed the Chapter 11 petition) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-berkenfeld-lbhi","record":{"id":"r-berkenfeld-lbhi","from":"berkenfeld","to":"lbhi","status":"documented","role":"Vice president (signed the engagement letter); described in trade press as chief investment officer","period":"September 2008","claim_ids":["c-gov-am-engagement","c-gov-berkenfeld"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"berkenfeld → lbhi: Vice president (signed the engagement letter); described in trade press as chief investment officer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fox-lbhi","record":{"id":"r-fox-lbhi","from":"fox","to":"lbhi","status":"documented","role":"Chief financial officer and executive vice president (controller and treasurer from February 26, 2009)","period":"Vice president from November 2008; CFO from 2009; signed the March 12, 2012 report","claim_ids":["c-gov-cfo-2008-2009","c-gov-ceo-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"fox → lbhi: Chief financial officer and executive vice president (controller and treasurer from February 26, 2009) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fox-am","record":{"id":"r-fox-am","from":"fox","to":"am","status":"documented","role":"Managing director","period":"From April 2008","claim_ids":["c-gov-fox-coles-am"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"fox → am: Managing director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-fox-amna","record":{"id":"r-fox-amna","from":"fox","to":"am-na","status":"documented","role":"Employee under the engagement letter while serving as LBHI officer (LBHI paid A&M for his services)","period":"From February 2009","claim_ids":["c-gov-cfo-2008-2009"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"fox → am-na: Employee under the engagement letter while serving as LBHI officer (LBHI paid A&M for his services) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-coles-lbhi","record":{"id":"r-coles-lbhi","from":"coles","to":"lbhi","status":"documented","role":"Chief financial officer, controller, treasurer and executive vice president","period":"Until February 23, 2009","claim_ids":["c-gov-cfo-2008-2009","c-gov-fox-coles-am"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"coles → lbhi: Chief financial officer, controller, treasurer and executive vice president [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-coles-lcpi","record":{"id":"r-coles-lcpi","from":"coles","to":"lcpi","status":"documented","role":"Chief financial officer (signed the Chapter 11 petition)","period":"October 5, 2008","claim_ids":["c-ch11-lcpi-petition"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"coles → lcpi: Chief financial officer (signed the Chapter 11 petition) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-coles-am","record":{"id":"r-coles-am","from":"coles","to":"am","status":"documented","role":"Managing director, restructuring practice","period":"As of the A&M profile","claim_ids":["c-gov-fox-coles-am"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"coles → am: Managing director, restructuring practice [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-suckow-lbhi","record":{"id":"r-suckow-lbhi","from":"suckow","to":"lbhi","status":"documented","role":"President and chief operating officer; chief executive officer and president from March 8, 2012","period":"From April 6, 2009","claim_ids":["c-gov-ceo-2012","c-gov-suckow","c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"suckow → lbhi: President and chief operating officer; chief executive officer and president from March 8, 2012 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-suckow-am","record":{"id":"r-suckow-am","from":"suckow","to":"am","status":"documented","role":"Managing director and chief operating officer; now senior advisor","period":"2002 to 2022; senior advisor since","claim_ids":["c-gov-suckow"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"current"},"reading":"suckow → am: Managing director and chief operating officer; now senior advisor [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-schimmel-plantrust","record":{"id":"r-schimmel-plantrust","from":"schimmelpenninck","to":"plan-trust","status":"documented","role":"Trustee (as co-bankruptcy trustee of LBT)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"schimmelpenninck → plan-trust: Trustee (as co-bankruptcy trustee of LBT) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-frege-plantrust","record":{"id":"r-frege-plantrust","from":"frege","to":"plan-trust","status":"documented","role":"Trustee (as insolvency administrator of Lehman Brothers Bankhaus AG)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"frege → plan-trust: Trustee (as insolvency administrator of Lehman Brothers Bankhaus AG) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-suckow-plantrust","record":{"id":"r-suckow-plantrust","from":"suckow","to":"plan-trust","status":"documented","role":"Trustee (as president and designee of LBHI)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"suckow → plan-trust: Trustee (as president and designee of LBHI) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-becker-plantrust","record":{"id":"r-becker-plantrust","from":"becker","to":"plan-trust","status":"documented","role":"Trustee (co-chair of the unsecured creditors' committee)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"becker → plan-trust: Trustee (co-chair of the unsecured creditors' committee) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-purcell-plantrust","record":{"id":"r-purcell-plantrust","from":"purcell","to":"plan-trust","status":"documented","role":"Trustee (co-chair of the unsecured creditors' committee)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"purcell → plan-trust: Trustee (co-chair of the unsecured creditors' committee) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-wolfe-plantrust","record":{"id":"r-wolfe-plantrust","from":"wolfe","to":"plan-trust","status":"documented","role":"Trustee (designee of the Ad Hoc Group of Lehman Brothers Creditors)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"wolfe → plan-trust: Trustee (designee of the Ad Hoc Group of Lehman Brothers Creditors) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-slatky-plantrust","record":{"id":"r-slatky-plantrust","from":"slatky","to":"plan-trust","status":"documented","role":"Trustee (designee of the Opco Plan Proponents)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"slatky → plan-trust: Trustee (designee of the Opco Plan Proponents) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-izhakoff-plantrust","record":{"id":"r-izhakoff-plantrust","from":"izhakoff","to":"plan-trust","status":"documented","role":"Trustee (designee of certain plan-support creditors)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"izhakoff → plan-trust: Trustee (designee of certain plan-support creditors) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kaplan-plantrust","record":{"id":"r-kaplan-plantrust","from":"kaplan","to":"plan-trust","status":"documented","role":"Trustee (designee of certain plan-support creditors)","period":"From March 6, 2012","claim_ids":["c-gov-plan-trustees","c-gov-trustee-backgrounds"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"kaplan → plan-trust: Trustee (designee of certain plan-support creditors) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-becker-ucc","record":{"id":"r-becker-ucc","from":"becker","to":"ucc","status":"documented","role":"Co-chair","period":"As of the December 2011 order","claim_ids":["c-gov-plan-trustees"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"becker → ucc: Co-chair [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-purcell-ucc","record":{"id":"r-purcell-ucc","from":"purcell","to":"ucc","status":"documented","role":"Co-chair of the nine-member committee","period":"As of the December 2011 order","claim_ids":["c-gov-plan-trustees","c-gov-trustee-backgrounds"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"purcell → ucc: Co-chair of the nine-member committee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-becker-wtna","record":{"id":"r-becker-wtna","from":"becker","to":"wilmington-trust-na","status":"documented","role":"Officer representing the bank","period":"As of the December 2011 order","claim_ids":["c-gov-plan-trustees"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"becker → wilmington-trust-na: Officer representing the bank [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-becker-wtco","record":{"id":"r-becker-wtco","from":"becker","to":"wilmington-trust-co","status":"documented","role":"Contact for the indenture trustee","period":"June 13, 2012 notice","claim_ids":["c-gov-becker-wt"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"becker → wilmington-trust-co: Contact for the indenture trustee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-purcell-mizuhocorp","record":{"id":"r-purcell-mizuhocorp","from":"purcell","to":"mizuho-corp","status":"documented","role":"Officer representing the bank","period":"As of the December 2011 order","claim_ids":["c-gov-plan-trustees"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"purcell → mizuho-corp: Officer representing the bank [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-purcell-mizuhobank","record":{"id":"r-purcell-mizuhobank","from":"purcell","to":"mizuho-bank","status":"reported","role":"Head of real estate and specialized finance","period":"From 1997; as of 2015","claim_ids":["c-gov-trustee-backgrounds"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"purcell → mizuho-bank: Head of real estate and specialized finance [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kaplan-kkwc","record":{"id":"r-kaplan-kkwc","from":"kaplan","to":"kkwc","status":"documented","role":"Founding partner","period":"As of the company biography","claim_ids":["c-gov-trustee-backgrounds"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"kaplan → kkwc: Founding partner [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-slatky-shenkman","record":{"id":"r-slatky-shenkman","from":"slatky","to":"shenkman","status":"documented","role":"President and chief investment officer","period":"From 2011","claim_ids":["c-gov-trustee-backgrounds"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"slatky → shenkman: President and chief investment officer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-slatky-goldman","record":{"id":"r-slatky-goldman","from":"slatky","to":"goldman","status":"documented","role":"Co-head of the distressed bond business","period":"2000 to 2011","claim_ids":["c-gov-trustee-backgrounds"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"slatky → goldman: Co-head of the distressed bond business [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-arnold-lbhi","record":{"id":"r-arnold-lbhi","from":"arnold","to":"lbhi","status":"documented","role":"Director (Loans and Banks, Claims and Litigation, Non-Controlled Affiliates and Finance committees)","period":"Appointed March 6, 2012","claim_ids":["c-gov-board-2012","c-gov-committees-2012"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"arnold → lbhi: Director (Loans and Banks, Claims and Litigation, Non-Controlled Affiliates and Finance committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gifford-lbhi","record":{"id":"r-gifford-lbhi","from":"gifford","to":"lbhi","status":"documented","role":"Director (Real Estate and Compensation committees)","period":"Appointed March 6, 2012; listed on a later board page","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-directors-later"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"gifford → lbhi: Director (Real Estate and Compensation committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-knott-lbhi","record":{"id":"r-knott-lbhi","from":"knott","to":"lbhi","status":"documented","role":"Director (Derivatives, Private Equity and Investments, and Loans and Banks committees)","period":"Appointed March 6, 2012","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-knott"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"knott → lbhi: Director (Derivatives, Private Equity and Investments, and Loans and Banks committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mahoney-lbhi","record":{"id":"r-mahoney-lbhi","from":"mahoney","to":"lbhi","status":"documented","role":"Director and later chair (Private Equity and Investments, Claims and Litigation, Non-Controlled Affiliates and Compensation committees)","period":"Appointed March 6, 2012","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-directors-later"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"mahoney → lbhi: Director and later chair (Private Equity and Investments, Claims and Litigation, Non-Controlled Affiliates and Compensation committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-pauker-lbhi","record":{"id":"r-pauker-lbhi","from":"pauker","to":"lbhi","status":"documented","role":"Director (Derivatives, Claims and Litigation and Non-Controlled Affiliates committees)","period":"Appointed March 6, 2012","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-directors-later"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"pauker → lbhi: Director (Derivatives, Claims and Litigation and Non-Controlled Affiliates committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-tanemura-lbhi","record":{"id":"r-tanemura-lbhi","from":"tanemura","to":"lbhi","status":"documented","role":"Director (Derivatives, Loans and Banks, Non-Controlled Affiliates and Finance committees)","period":"Appointed March 6, 2012; described as director in 2019","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-directors-later"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"tanemura → lbhi: Director (Derivatives, Loans and Banks, Non-Controlled Affiliates and Finance committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-thomas-lbhi","record":{"id":"r-thomas-lbhi","from":"thomas","to":"lbhi","status":"documented","role":"Director and first chairman (Real Estate, Compensation and Finance committees)","period":"Appointed March 6, 2012; chairman 2012 to 2013","claim_ids":["c-gov-board-2012","c-gov-committees-2012","c-gov-thomas"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"thomas → lbhi: Director and first chairman (Real Estate, Compensation and Finance committees) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-thomas-bxp","record":{"id":"r-thomas-bxp","from":"thomas","to":"bxp","status":"documented","role":"Chief executive officer and director; later also chairman","period":"From April 2, 2013; current company profile","claim_ids":["c-gov-thomas"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"current"},"reading":"thomas → bxp: Chief executive officer and director; later also chairman [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-thomas-ms","record":{"id":"r-thomas-ms","from":"thomas","to":"morgan-stanley","status":"documented","role":"Senior executive (including chief executive of Morgan Stanley Asia)","period":"1987 to 2011","claim_ids":["c-gov-thomas"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"thomas → morgan-stanley: Senior executive (including chief executive of Morgan Stanley Asia) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-tanemura-goldman","record":{"id":"r-tanemura-goldman","from":"tanemura","to":"goldman","status":"documented","role":"Partner and global co-head of credit derivatives","period":"From 2000; former","claim_ids":["c-gov-directors-later"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"tanemura → goldman: Partner and global co-head of credit derivatives [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mahoney-goldman","record":{"id":"r-mahoney-goldman","from":"mahoney","to":"goldman","status":"documented","role":"Partner","period":"Former","claim_ids":["c-gov-directors-later"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"mahoney → goldman: Partner [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-pauker-goldin","record":{"id":"r-pauker-goldin","from":"pauker","to":"goldin","status":"documented","role":"Executive managing director","period":"2002 to 2015","claim_ids":["c-gov-directors-later"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"pauker → goldin: Executive managing director [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-gifford-cbl","record":{"id":"r-gifford-cbl","from":"gifford","to":"cbl","status":"documented","role":"Director (compensation committee chair)","period":"From November 1, 2021","claim_ids":["c-gov-gifford-cbl","c-gov-directors-later"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"gifford → cbl: Director (compensation committee chair) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-knott-advent","record":{"id":"r-knott-advent","from":"knott","to":"advent","status":"reported","role":"Managing director","period":"From 2013 per an aggregator profile","claim_ids":["c-gov-knott"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"knott → advent: Managing director [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-knott-baupost","record":{"id":"r-knott-baupost","from":"knott","to":"baupost","status":"reported","role":"Vice president and analyst","period":"Until 2014 per an aggregator profile","claim_ids":["c-gov-knott"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"knott → baupost: Vice president and analyst [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-knott-nbinc","record":{"id":"r-knott-nbinc","from":"knott","to":"neuberger-berman-inc","status":"reported","role":"Former director (audit committee)","period":"Undated","claim_ids":["c-gov-knott"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"knott → neuberger-berman-inc: Former director (audit committee) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ciongoli-lbhi","record":{"id":"r-ciongoli-lbhi","from":"ciongoli","to":"lbhi","status":"documented","role":"Director (registry listing) and senior vice president and co-treasurer","period":"Listed in 2019; signed September 6, 2024","claim_ids":["c-gov-officers-2019","c-gov-plan-administrator-2024"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"ciongoli → lbhi: Director (registry listing) and senior vice president and co-treasurer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-feibus-lbhi","record":{"id":"r-feibus-lbhi","from":"feibus","to":"lbhi","status":"documented","role":"Director (registry listing)","period":"As of the 2019 annual report","claim_ids":["c-gov-officers-2019"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"feibus → lbhi: Director (registry listing) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-omeara2-lbhi","record":{"id":"r-omeara2-lbhi","from":"omeara-registry","to":"lbhi","status":"documented","role":"President (registry listing)","period":"As of the 2019 annual report","claim_ids":["c-gov-officers-2019"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"omeara-registry → lbhi: President (registry listing) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-canter-lbhi","record":{"id":"r-canter-lbhi","from":"canter","to":"lbhi","status":"documented","role":"Secretary (registry listing)","period":"As of the 2019 annual report","claim_ids":["c-gov-officers-2019"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"canter → lbhi: Secretary (registry listing) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kolev-lbhi","record":{"id":"r-kolev-lbhi","from":"kolev","to":"lbhi","status":"documented","role":"Treasurer","period":"Declaration of November 11, 2019; registry listing for 2019","claim_ids":["c-gov-officers-2019","c-rec-claims-auction"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"kolev → lbhi: Treasurer [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-klang-lbhi","record":{"id":"r-klang-lbhi","from":"klang","to":"lbhi","status":"documented","role":"Vice-president and agent for service of process (registry listing)","period":"As of the 2019 annual report","claim_ids":["c-gov-officers-2019"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"klang → lbhi: Vice-president and agent for service of process (registry listing) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbsf-boards","record":{"id":"r-lbhi-lbsf-boards","from":"lbhi","to":"lbsf","status":"documented","role":"Selects two of the three directors (serving LBHI directors)","period":"From the plan effective date, March 6, 2012","claim_ids":["c-ch11-lbsf-lcpi-boards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"lbhi → lbsf: Selects two of the three directors (serving LBHI directors) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lcpi-boards","record":{"id":"r-lbhi-lcpi-boards","from":"lbhi","to":"lcpi","status":"documented","role":"Selects two of the three directors (serving LBHI directors)","period":"From the plan effective date, March 6, 2012","claim_ids":["c-ch11-lbsf-lcpi-boards"],"kind":"directs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"lbhi → lcpi: Selects two of the three directors (serving LBHI directors) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-citibank-lbhi-trustee","record":{"id":"r-citibank-lbhi-trustee","from":"citibank","to":"lbhi","status":"documented","role":"Indenture trustee for about $138 billion of senior notes (petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bond-debt-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"citibank → lbhi: Indenture trustee for about $138 billion of senior notes (petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bnym-lbhi-trustee","record":{"id":"r-bnym-lbhi-trustee","from":"bny-mellon","to":"lbhi","status":"documented","role":"Trustee for Euro Medium Term Notes and subordinated and junior subordinated debt (petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bond-debt-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bny-mellon → lbhi: Trustee for Euro Medium Term Notes and subordinated and junior subordinated debt (petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-wtco-lbhi","record":{"id":"r-wtco-lbhi","from":"wilmington-trust-co","to":"lbhi","status":"documented","role":"Indenture trustee for the senior notes under the 1987 indenture; holder of the consolidated noteholder claim (No. 10082)","period":"Notices from October 2008 to October 1, 2026","claim_ids":["c-id-names","c-rec-default-notice","c-rec-noteholder-claim","c-rec-noteholders-2026","c-gov-becker-wt"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"current"},"reading":"wilmington-trust-co → lbhi: Indenture trustee for the senior notes under the 1987 indenture; holder of the consolidated noteholder claim (No. 10082) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-aozora-lbhi","record":{"id":"r-aozora-lbhi","from":"aozora","to":"lbhi","status":"documented","role":"Bank lender ($463 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"aozora → lbhi: Bank lender ($463 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-mizuhocorp-lbhi","record":{"id":"r-mizuhocorp-lbhi","from":"mizuho-corp","to":"lbhi","status":"documented","role":"Bank lender ($289 million and $93 million loans in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"mizuho-corp → lbhi: Bank lender ($289 million and $93 million loans in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-citihk-lbhi","record":{"id":"r-citihk-lbhi","from":"citi-hk","to":"lbhi","status":"documented","role":"Bank lender ($275 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"citi-hk → lbhi: Bank lender ($275 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bnp-lbhi","record":{"id":"r-bnp-lbhi","from":"bnp","to":"lbhi","status":"documented","role":"Bank lender ($250 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bnp → lbhi: Bank lender ($250 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-shinsei-lbhi","record":{"id":"r-shinsei-lbhi","from":"shinsei","to":"lbhi","status":"documented","role":"Bank lender ($231 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"shinsei → lbhi: Bank lender ($231 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ufj-lbhi","record":{"id":"r-ufj-lbhi","from":"ufj","to":"lbhi","status":"documented","role":"Bank lender ($185 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"ufj → lbhi: Bank lender ($185 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-smbc-lbhi","record":{"id":"r-smbc-lbhi","from":"smbc","to":"lbhi","status":"documented","role":"Bank lender ($177 million loan in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"smbc → lbhi: Bank lender ($177 million loan in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-handels-lbhi","record":{"id":"r-handels-lbhi","from":"handelsbanken","to":"lbhi","status":"documented","role":"Letter-of-credit creditor ($140,610,543 in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"handelsbanken → lbhi: Letter-of-credit creditor ($140,610,543 in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-kbc-lbhi","record":{"id":"r-kbc-lbhi","from":"kbc","to":"lbhi","status":"documented","role":"Letter-of-credit creditor ($100 million in the petition list)","period":"As of the September 2008 petition","claim_ids":["c-str-bank-loans-2008"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"kbc → lbhi: Letter-of-credit creditor ($100 million in the petition list) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jpm-lbhi-lender","record":{"id":"r-jpm-lbhi-lender","from":"jpmorgan","to":"lbhi","status":"reported","role":"Secured lender and clearing bank whose collateral demands the examiner reviewed","period":"Final days before September 15, 2008","claim_ids":["c-jpm-examiner"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"jpmorgan → lbhi: Secured lender and clearing bank whose collateral demands the examiner reviewed [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-citibank-lbhi-lender","record":{"id":"r-citibank-lbhi-lender","from":"citibank","to":"lbhi","status":"reported","role":"Secured lender whose guaranty changes and collateral demands the examiner reviewed","period":"Final days before September 15, 2008","claim_ids":["c-jpm-examiner"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"citibank → lbhi: Secured lender whose guaranty changes and collateral demands the examiner reviewed [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-jpm-lbi-clearing","record":{"id":"r-jpm-lbi-clearing","from":"jpmorgan","to":"lbi","status":"reported","role":"Clearing bank under a clearance agreement (trades and triparty repos)","period":"About eight years before September 2008","claim_ids":["c-jpm-clearing"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"jpmorgan → lbi: Clearing bank under a clearance agreement (trades and triparty repos) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-jpm-guaranty","record":{"id":"r-lbhi-jpm-guaranty","from":"lbhi","to":"jpmorgan","status":"reported","role":"Guarantor of subsidiaries' clearing obligations under the August and September 2008 agreements (validity challenged by LBHI)","period":"Late August to September 10, 2008","claim_ids":["c-jpm-suit","c-jpm-relief"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → jpmorgan: Guarantor of subsidiaries' clearing obligations under the August and September 2008 agreements (validity challenged by LBHI) [reported]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-jpm-suit","record":{"id":"r-lbhi-jpm-suit","from":"lbhi","to":"jpmorgan","status":"documented","role":"Plaintiff in adversary proceeding 10-03266","period":"Complaint of May 26, 2010; partial dismissal ruling April 19, 2012","claim_ids":["c-jpm-suit","c-jpm-relief"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbhi → jpmorgan: Plaintiff in adversary proceeding 10-03266 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ucc-jpm-suit","record":{"id":"r-ucc-jpm-suit","from":"ucc","to":"jpmorgan","status":"documented","role":"Proposed intervenor on the plaintiff side in adversary proceeding 10-03266","period":"From May 2010","claim_ids":["c-jpm-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"ucc → jpmorgan: Proposed intervenor on the plaintiff side in adversary proceeding 10-03266 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barcap-lbhi","record":{"id":"r-barcap-lbhi","from":"barclays-capital-inc","to":"lbhi","status":"documented","role":"Buyer of Lehman's North American business ($1.54 billion, approved September 20, 2008)","period":"Agreed September 16, 2008; closed September 22, 2008","claim_ids":["c-col-barclays-sale"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"barclays-capital-inc → lbhi: Buyer of Lehman's North American business ($1.54 billion, approved September 20, 2008) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barcap-lbi","record":{"id":"r-barcap-lbi","from":"barclays-capital-inc","to":"lbi","status":"documented","role":"Buyer of assets under the sale order; recipient of transferred customer accounts","period":"Sale order of September 20, 2008","claim_ids":["c-col-barclays-sale","c-lbi-sipa","c-lbi-results"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"barclays-capital-inc → lbi: Buyer of assets under the sale order; recipient of transferred customer accounts [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barcap-lbhi-dispute","record":{"id":"r-barcap-lbhi-dispute","from":"barclays-capital-inc","to":"lbhi","status":"documented","role":"Party to disputes over the Barclays sale order (rights preserved in the confirmation order)","period":"As of December 6, 2011","claim_ids":["c-ch11-securities-carveout"],"kind":"legal","direction":"undirected","role_group":"legal","temporal_status":"unknown"},"reading":"barclays-capital-inc → lbhi: Party to disputes over the Barclays sale order (rights preserved in the confirmation order) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barbank-lbhi-dispute","record":{"id":"r-barbank-lbhi-dispute","from":"barclays-bank","to":"lbhi","status":"documented","role":"Party to disputes over the Barclays sale order (rights preserved in the confirmation order)","period":"As of December 6, 2011","claim_ids":["c-ch11-securities-carveout"],"kind":"legal","direction":"undirected","role_group":"legal","temporal_status":"unknown"},"reading":"barclays-bank → lbhi: Party to disputes over the Barclays sale order (rights preserved in the confirmation order) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barbank-lbhi-dip","record":{"id":"r-barbank-lbhi-dip","from":"barclays-bank","to":"lbhi","status":"documented","role":"$450 million debtor-in-possession lender and agent","period":"Credit agreement of September 17, 2008","claim_ids":["c-col-dip"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"barclays-bank → lbhi: $450 million debtor-in-possession lender and agent [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-dtcc-lbi","record":{"id":"r-dtcc-lbi","from":"dtcc","to":"lbi","status":"documented","role":"Clearing agency that closed out the broker-dealer's pending transactions on the trustee's instruction","period":"Letter agreement of September 22, 2008","claim_ids":["c-col-dtcc"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"dtcc → lbi: Clearing agency that closed out the broker-dealer's pending transactions on the trustee's instruction [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-barcap-dtcc","record":{"id":"r-barcap-dtcc","from":"barclays-capital-inc","to":"dtcc","status":"documented","role":"Paid $250 million of the purchase price to DTCC as collateral","period":"Letter agreement of September 22, 2008","claim_ids":["c-col-dtcc"],"kind":"pays","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"barclays-capital-inc → dtcc: Paid $250 million of the purchase price to DTCC as collateral [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-sipc-lbi","record":{"id":"r-sipc-lbi","from":"sipc","to":"lbi","status":"documented","role":"Commenced the SIPA proceeding","period":"September 19, 2008","claim_ids":["c-col-sipa-start","c-lbi-sipa"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"sipc → lbi: Commenced the SIPA proceeding [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-giddens-lbi","record":{"id":"r-giddens-lbi","from":"giddens","to":"lbi","status":"documented","role":"SIPA trustee","period":"September 19, 2008 to September 28, 2022","claim_ids":["c-col-sipa-start","c-lbi-sipa","c-lbi-results","c-lbi-esep","c-lbi-giddens"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"giddens → lbi: SIPA trustee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-hh-lbi","record":{"id":"r-hh-lbi","from":"hughes-hubbard","to":"lbi","status":"documented","role":"Law firm of the SIPA trustee","period":"From September 2008","claim_ids":["c-lbi-sipa","c-lbi-giddens"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"historical"},"reading":"hughes-hubbard → lbi: Law firm of the SIPA trustee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-giddens-hh","record":{"id":"r-giddens-hh","from":"giddens","to":"hughes-hubbard","status":"documented","role":"Partner and chair of the bankruptcy group","period":"As of January 3, 2013","claim_ids":["c-lbi-giddens"],"kind":"employs","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"giddens → hughes-hubbard: Partner and chair of the bankruptcy group [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-giddens-sipc","record":{"id":"r-giddens-sipc","from":"giddens","to":"sipc","status":"documented","role":"Adviser (for 30 years)","period":"As of January 3, 2013","claim_ids":["c-lbi-giddens"],"kind":"business","direction":"directed","role_group":"people","temporal_status":"unknown"},"reading":"giddens → sipc: Adviser (for 30 years) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbi-settlement","record":{"id":"r-lbhi-lbi-settlement","from":"lbhi","to":"lbi","status":"documented","role":"Party to a settlement negotiated with LBI's SIPA trustee","period":"Before the 2022 closing","claim_ids":["c-lbi-results"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"lbhi → lbi: Party to a settlement negotiated with LBI's SIPA trustee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbie-lbi-settlement","record":{"id":"r-lbie-lbi-settlement","from":"lbie","to":"lbi","status":"documented","role":"Party to a settlement negotiated with LBI's SIPA trustee","period":"Before the 2022 closing","claim_ids":["c-lbi-results"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"lbie → lbi: Party to a settlement negotiated with LBI's SIPA trustee [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-sec-lbi","record":{"id":"r-sec-lbi","from":"sec","to":"lbi","status":"documented","role":"Plaintiff in SEC v. Lehman Brothers Inc. (03 Civ. 2940); consent injunction","period":"Filed April 28, 2003; injunction October 31, 2003","claim_ids":["c-lbi-sec-2003"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"sec → lbi: Plaintiff in SEC v. Lehman Brothers Inc. (03 Civ. 2940); consent injunction [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-lbhi-ch11","record":{"id":"r-lbsf-lbhi-ch11","from":"lbsf","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed July 1, 2021)","period":"October 3, 2008 to July 1, 2021","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lbsf → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed July 1, 2021) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lcpi-lbhi-ch11","record":{"id":"r-lcpi-lbhi-ch11","from":"lcpi","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)","period":"October 5, 2008 to May 4, 2020","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lcpi → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbcs-lbhi-ch11","record":{"id":"r-lbcs-lbhi-ch11","from":"lbcs","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)","period":"To February 11, 2019","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lbcs → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbotc-lbhi-ch11","record":{"id":"r-lbotc-lbhi-ch11","from":"lbotc","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)","period":"To May 4, 2020","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lbotc → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbcc-lbhi-ch11","record":{"id":"r-lbcc-lbhi-ch11","from":"lbcc","to":"lbhi","status":"documented","role":"Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)","period":"To February 11, 2019","claim_ids":["c-ch11-debtors","c-rec-case-status-2025"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"lbcc → lbhi: Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lbsf-intercompany","record":{"id":"r-lbhi-lbsf-intercompany","from":"lbhi","to":"lbsf","status":"documented","role":"Intercompany creditor (plan distributions on 80% of funding claims; first $100 million reallocated)","period":"Plan confirmed December 6, 2011","claim_ids":["c-ch11-global-settlement"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → lbsf: Intercompany creditor (plan distributions on 80% of funding claims; first $100 million reallocated) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbhi-lcpi-intercompany","record":{"id":"r-lbhi-lcpi-intercompany","from":"lbhi","to":"lcpi","status":"documented","role":"Intercompany creditor (plan distributions on 80% of funding claims; Fenway claims allowed at $230 million)","period":"Plan confirmed December 6, 2011","claim_ids":["c-ch11-global-settlement","c-ch11-racers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"lbhi → lcpi: Intercompany creditor (plan distributions on 80% of funding claims; Fenway claims allowed at $230 million) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-lbhi-admin","record":{"id":"r-lbsf-lbhi-admin","from":"lbsf","to":"lbhi","status":"documented","role":"Holder of an allowed $300 million administrative expense claim (Debtor Allocation Agreement)","period":"Plan confirmed December 6, 2011","claim_ids":["c-ch11-lbre-claim"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lbsf → lbhi: Holder of an allowed $300 million administrative expense claim (Debtor Allocation Agreement) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbre2-lbhi","record":{"id":"r-lbre2-lbhi","from":"lb-re-fin-2","to":"lbhi","status":"documented","role":"Holder of an allowed Class 4A claim of $6,761,074,231","period":"Plan confirmed December 6, 2011","claim_ids":["c-ch11-lbre-claim"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"lb-re-fin-2 → lbhi: Holder of an allowed Class 4A claim of $6,761,074,231 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-racers-lbhi","record":{"id":"r-racers-lbhi","from":"racers","to":"lbhi","status":"documented","role":"Holder of an allowed guarantee claim of $1,947,735,000","period":"Plan settlement of December 2011","claim_ids":["c-ch11-racers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"racers → lbhi: Holder of an allowed guarantee claim of $1,947,735,000 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-racers-lbsf","record":{"id":"r-racers-lbsf","from":"racers","to":"lbsf","status":"documented","role":"Holder of an allowed claim of $1,947,735,000","period":"Plan settlement of December 2011","claim_ids":["c-ch11-racers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"racers → lbsf: Holder of an allowed claim of $1,947,735,000 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-racers-lcpi","record":{"id":"r-racers-lcpi","from":"racers","to":"lcpi","status":"documented","role":"Holder of an allowed claim of $5 billion","period":"Plan settlement of December 2011","claim_ids":["c-ch11-racers"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"unknown"},"reading":"racers → lcpi: Holder of an allowed claim of $5 billion [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bankhaus-lbhi-settlement","record":{"id":"r-bankhaus-lbhi-settlement","from":"bankhaus","to":"lbhi","status":"documented","role":"Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"bankhaus → lbhi: Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbt-lbhi-settlement","record":{"id":"r-lbt-lbhi-settlement","from":"lbt","to":"lbhi","status":"documented","role":"Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"lbt → lbhi: Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbie-lbhi-settlement","record":{"id":"r-lbie-lbhi-settlement","from":"lbie","to":"lbhi","status":"documented","role":"Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"lbie → lbhi: Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsn-lbhi-settlement","record":{"id":"r-lbsn-lbhi-settlement","from":"lbsn","to":"lbhi","status":"documented","role":"Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"lbsn → lbhi: Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-db-lbhi-settlement","record":{"id":"r-db-lbhi-settlement","from":"deutsche-bank","to":"lbhi","status":"documented","role":"Party to a settlement with the debtors","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"deutsche-bank → lbhi: Party to a settlement with the debtors [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bundesbank-lbhi-settlement","record":{"id":"r-bundesbank-lbhi-settlement","from":"bundesbank","to":"lbhi","status":"documented","role":"Party to a settlement with the debtors","period":"Before the December 2011 confirmation","claim_ids":["c-ch11-bilateral"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"bundesbank → lbhi: Party to a settlement with the debtors [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-db-lbhi-proponent","record":{"id":"r-db-lbhi-proponent","from":"deutsche-bank","to":"lbhi","status":"documented","role":"Plan proponent (one of the \"Non-Con Plan Proponents\")","period":"Plan confirmed December 6, 2011","claim_ids":["c-ch11-plan-supporters"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"deutsche-bank → lbhi: Plan proponent (one of the \"Non-Con Plan Proponents\") [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-db-lbhi-2011","record":{"id":"r-db-lbhi-2011","from":"deutsche-bank","to":"lbhi","status":"documented","role":"Party to the settlement agreement of November 23, 2011 (with LCPI and holders of participations in two claims)","period":"November 23, 2011","claim_ids":["c-ch11-deutsche-settlement"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"deutsche-bank → lbhi: Party to the settlement agreement of November 23, 2011 (with LCPI and holders of participations in two claims) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-db-lcpi-2011","record":{"id":"r-db-lcpi-2011","from":"deutsche-bank","to":"lcpi","status":"documented","role":"Party to the settlement agreement of November 23, 2011","period":"November 23, 2011","claim_ids":["c-ch11-deutsche-settlement"],"kind":"business","direction":"undirected","role_group":"business","temporal_status":"historical"},"reading":"deutsche-bank → lcpi: Party to the settlement agreement of November 23, 2011 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-bofa","record":{"id":"r-lbsf-bofa","from":"lbsf","to":"bofa-na","status":"documented","role":"Plaintiff against the indenture trustee in adversary proceeding 10-3547","period":"Opinion published June 28, 2016","claim_ids":["c-ch11-lbsf-cdo-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbsf → bofa-na: Plaintiff against the indenture trustee in adversary proceeding 10-3547 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-bnycts","record":{"id":"r-lbsf-bnycts","from":"lbsf","to":"bny-cts","status":"documented","role":"Plaintiff against the indenture trustee in adversary proceeding 10-3547","period":"Opinion published June 28, 2016","claim_ids":["c-ch11-lbsf-cdo-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbsf → bny-cts: Plaintiff against the indenture trustee in adversary proceeding 10-3547 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-citibank","record":{"id":"r-lbsf-citibank","from":"lbsf","to":"citibank","status":"documented","role":"Plaintiff against the indenture trustee in adversary proceeding 10-3547","period":"Opinion published June 28, 2016","claim_ids":["c-ch11-lbsf-cdo-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbsf → citibank: Plaintiff against the indenture trustee in adversary proceeding 10-3547 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-usbank","record":{"id":"r-lbsf-usbank","from":"lbsf","to":"us-bank-na","status":"documented","role":"Plaintiff against the indenture trustee in adversary proceeding 10-3547","period":"Opinion published June 28, 2016","claim_ids":["c-ch11-lbsf-cdo-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbsf → us-bank-na: Plaintiff against the indenture trustee in adversary proceeding 10-3547 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-lbsf-wellsfargo","record":{"id":"r-lbsf-wellsfargo","from":"lbsf","to":"wells-fargo-na","status":"documented","role":"Plaintiff against the indenture trustee in adversary proceeding 10-3547","period":"Opinion published June 28, 2016","claim_ids":["c-ch11-lbsf-cdo-suit"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"unknown"},"reading":"lbsf → wells-fargo-na: Plaintiff against the indenture trustee in adversary proceeding 10-3547 [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-bkm-lbhi","record":{"id":"r-bkm-lbhi","from":"bkm","to":"lbhi","status":"documented","role":"Sponsor selected in the claims consolidation auction (Classes 3, 4B and 8)","period":"Declaration of November 11, 2019","claim_ids":["c-rec-claims-auction"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"bkm → lbhi: Sponsor selected in the claims consolidation auction (Classes 3, 4B and 8) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-seaport-lbhi","record":{"id":"r-seaport-lbhi","from":"seaport","to":"lbhi","status":"documented","role":"Sponsor selected in the claims consolidation auction (Classes 4A and 5)","period":"Declaration of November 11, 2019","claim_ids":["c-rec-claims-auction"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"seaport → lbhi: Sponsor selected in the claims consolidation auction (Classes 4A and 5) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-emery-lbhi","record":{"id":"r-emery-lbhi","from":"emery-68","to":"lbhi","status":"documented","role":"Sponsor selected in the claims consolidation auction (Classes 7 and 9A)","period":"Declaration of November 11, 2019","claim_ids":["c-rec-claims-auction"],"kind":"business","direction":"directed","role_group":"business","temporal_status":"historical"},"reading":"emery-68 → lbhi: Sponsor selected in the claims consolidation auction (Classes 7 and 9A) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"relationships","id":"r-ontario-lbhi","record":{"id":"r-ontario-lbhi","from":"ontario-2138747","to":"lbhi","status":"documented","role":"Plaintiff in a New York State suit seeking at least $175 million (resolved by agreement)","period":"Filed July 2017; resolved July 2025","claim_ids":["c-rec-ontario"],"kind":"legal","direction":"directed","role_group":"legal","temporal_status":"historical"},"reading":"ontario-2138747 → lbhi: Plaintiff in a New York State suit seeking at least $175 million (resolved by agreement) [documented]"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-1984-acquisition","record":{"id":"e-1984-acquisition","date":"1984","title":"Shearson/American Express acquires Lehman Brothers","claim_ids":["c-own-1984-acquisition"]},"reading":"1984 Shearson/American Express acquires Lehman Brothers"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-1990-name","record":{"id":"e-1990-name","date":"1990-10-17","title":"Shearson Lehman Hutton Holdings is renamed in the SEC record (reorganisation of 1990)","claim_ids":["c-id-names","c-own-1990-reorganisation"]},"reading":"1990-10-17 Shearson Lehman Hutton Holdings is renamed in the SEC record (reorganisation of 1990)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-1994-spinoff","record":{"id":"e-1994-spinoff","date":"1994-05-31","title":"American Express completes the spin-off of LBHI; shares trade on the NYSE as LEH","claim_ids":["c-own-spinoff-1994","c-own-amex-account"]},"reading":"1994-05-31 American Express completes the spin-off of LBHI; shares trade on the NYSE as LEH"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2003-lincoln","record":{"id":"e-2003-lincoln","date":"2003-01-31","title":"LBHI acquires Lincoln Capital Fixed Income Management","claim_ids":["c-str-asset-managers"]},"reading":"2003-01-31 LBHI acquires Lincoln Capital Fixed Income Management"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2003-neuberger","record":{"id":"e-2003-neuberger","date":"2003-10-31","title":"LBHI acquires Neuberger Berman","claim_ids":["c-str-asset-managers"]},"reading":"2003-10-31 LBHI acquires Neuberger Berman"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2003-sec-injunction","record":{"id":"e-2003-sec-injunction","date":"2003-10-31","title":"Court enters the SEC research-analyst injunction against Lehman Brothers Inc.","claim_ids":["c-lbi-sec-2003"]},"reading":"2003-10-31 Court enters the SEC research-analyst injunction against Lehman Brothers Inc."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2007-bnc","record":{"id":"e-2007-bnc","date":"2007-08-22","title":"Lehman announces the closure of BNC Mortgage","claim_ids":["c-mtg-bnc-closure"]},"reading":"2007-08-22 Lehman announces the closure of BNC Mortgage"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2007-cfo","record":{"id":"e-2007-cfo","date":"2007-12-01","title":"Erin Callan succeeds Christopher O'Meara as chief financial officer","claim_ids":["c-lead-cfo-2007"]},"reading":"2007-12-01 Erin Callan succeeds Christopher O'Meara as chief financial officer"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-sp","record":{"id":"e-2008-sp","date":"2008-06-02","title":"Standard & Poor's lowers LBHI's counterparty ratings to A/A-1","claim_ids":["c-col-sp-downgrade"]},"reading":"2008-06-02 Standard & Poor's lowers LBHI's counterparty ratings to A/A-1"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-q2","record":{"id":"e-2008-q2","date":"2008-06-09","title":"LBHI publishes estimated second-quarter results","claim_ids":["c-col-q2-release"]},"reading":"2008-06-09 LBHI publishes estimated second-quarter results"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-officers","record":{"id":"e-2008-officers","date":"2008-06-12","title":"McDade and Lowitt replace Gregory and Callan as COO and CFO","claim_ids":["c-lead-june-2008"]},"reading":"2008-06-12 McDade and Lowitt replace Gregory and Callan as COO and CFO"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-q3","record":{"id":"e-2008-q3","date":"2008-09-10","title":"LBHI publishes expected third-quarter results","claim_ids":["c-col-q3-release"]},"reading":"2008-09-10 LBHI publishes expected third-quarter results"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-am","record":{"id":"e-2008-am","date":"2008-09-15","title":"Alvarez & Marsal engaged; Bryan Marsal becomes chief restructuring officer","claim_ids":["c-gov-am-engagement"]},"reading":"2008-09-15 Alvarez & Marsal engaged; Bryan Marsal becomes chief restructuring officer"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-moratorium","record":{"id":"e-2008-moratorium","date":"2008-09-15","title":"BaFin imposes a moratorium on Lehman Brothers Bankhaus","claim_ids":["c-for-bankhaus-moratorium"]},"reading":"2008-09-15 BaFin imposes a moratorium on Lehman Brothers Bankhaus"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-petition","record":{"id":"e-2008-petition","date":"2008-09-15","title":"LBHI files for Chapter 11 (Case No. 08-13555)","claim_ids":["c-col-petition"]},"reading":"2008-09-15 LBHI files for Chapter 11 (Case No. 08-13555)"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-uk-admin","record":{"id":"e-2008-uk-admin","date":"2008-09-15","title":"Lehman Brothers Holdings PLC and LBIE enter administration in the U.K.","claim_ids":["c-for-plc-administration","c-for-lbie"]},"reading":"2008-09-15 Lehman Brothers Holdings PLC and LBIE enter administration in the U.K."}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-barclays","record":{"id":"e-2008-barclays","date":"2008-09-16","title":"LBHI and LBI agree to sell the North American business to Barclays Capital","claim_ids":["c-col-barclays-sale"]},"reading":"2008-09-16 LBHI and LBI agree to sell the North American business to Barclays Capital"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-dip","record":{"id":"e-2008-dip","date":"2008-09-17","title":"$450 million debtor-in-possession credit agreement with Barclays Bank","claim_ids":["c-col-dip"]},"reading":"2008-09-17 $450 million debtor-in-possession credit agreement with Barclays Bank"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-sipa","record":{"id":"e-2008-sipa","date":"2008-09-19","title":"SIPC starts the liquidation of Lehman Brothers Inc.; James W. Giddens appointed trustee","claim_ids":["c-col-sipa-start"]},"reading":"2008-09-19 SIPC starts the liquidation of Lehman Brothers Inc.; James W. Giddens appointed trustee"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-close","record":{"id":"e-2008-close","date":"2008-09-22","title":"Barclays sale closes; DTCC letter agreement on LBI transactions","claim_ids":["c-col-barclays-sale","c-col-dtcc"]},"reading":"2008-09-22 Barclays sale closes; DTCC letter agreement on LBI transactions"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-lbsf","record":{"id":"e-2008-lbsf","date":"2008-10-03","title":"Lehman Brothers Special Financing files for Chapter 11","claim_ids":["c-ch11-lbsf-petition"]},"reading":"2008-10-03 Lehman Brothers Special Financing files for Chapter 11"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-lcpi","record":{"id":"e-2008-lcpi","date":"2008-10-05","title":"Lehman Commercial Paper files for Chapter 11","claim_ids":["c-ch11-lcpi-petition"]},"reading":"2008-10-05 Lehman Commercial Paper files for Chapter 11"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-lbt","record":{"id":"e-2008-lbt","date":"2008-10-08","title":"Amsterdam court declares Lehman Brothers Treasury Co. bankrupt","claim_ids":["c-for-lbt-bankruptcy"]},"reading":"2008-10-08 Amsterdam court declares Lehman Brothers Treasury Co. bankrupt"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-bankhaus","record":{"id":"e-2008-bankhaus","date":"2008-11-13","title":"Frankfurt court opens insolvency proceedings over Lehman Brothers Bankhaus","claim_ids":["c-for-bankhaus-insolvency"]},"reading":"2008-11-13 Frankfurt court opens insolvency proceedings over Lehman Brothers Bankhaus"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2008-lbf","record":{"id":"e-2008-lbf","date":"2008-12-22","title":"Swiss bank bankruptcy proceedings opened over Lehman Brothers Finance AG","claim_ids":["c-for-lbf-bankruptcy"]},"reading":"2008-12-22 Swiss bank bankruptcy proceedings opened over Lehman Brothers Finance AG"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2009-bnc","record":{"id":"e-2009-bnc","date":"2009-01-09","title":"BNC Mortgage files for Chapter 11","claim_ids":["c-mtg-bnc-ch11"]},"reading":"2009-01-09 BNC Mortgage files for Chapter 11"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2009-sasco","record":{"id":"e-2009-sasco","date":"2009-02-09","title":"Structured Asset Securities Corporation files for Chapter 11","claim_ids":["c-mtg-sasco-ch11"]},"reading":"2009-02-09 Structured Asset Securities Corporation files for Chapter 11"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2010-examiner","record":{"id":"e-2010-examiner","date":"2010-03-11","title":"Examiner's report on why Lehman failed and on Repo 105","claim_ids":["c-r105-examiner-use","c-col-examiner-why"]},"reading":"2010-03-11 Examiner's report on why Lehman failed and on Repo 105"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2010-jpm-suit","record":{"id":"e-2010-jpm-suit","date":"2010-05-26","title":"LBHI sues JPMorgan Chase Bank over collateral and guaranties","claim_ids":["c-jpm-suit"]},"reading":"2010-05-26 LBHI sues JPMorgan Chase Bank over collateral and guaranties"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2010-ag-suit","record":{"id":"e-2010-ag-suit","date":"2010-12-21","title":"New York Attorney General sues Ernst & Young under the Martin Act","claim_ids":["c-r105-ag-suit"]},"reading":"2010-12-21 New York Attorney General sues Ernst & Young under the Martin Act"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2011-confirmation","record":{"id":"e-2011-confirmation","date":"2011-12-06","title":"Bankruptcy Court confirms the Chapter 11 plan","claim_ids":["c-ch11-confirmation"]},"reading":"2011-12-06 Bankruptcy Court confirms the Chapter 11 plan"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2012-effective","record":{"id":"e-2012-effective","date":"2012-03-06","title":"Plan becomes effective; the Plan Trust receives the single LBHI share; new board appointed","claim_ids":["c-ch11-effective","c-gov-board-2012"]},"reading":"2012-03-06 Plan becomes effective; the Plan Trust receives the single LBHI share; new board appointed"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2012-first-distribution","record":{"id":"e-2012-first-distribution","date":"2012-04-17","title":"First plan distribution to the senior notes trustee","claim_ids":["c-rec-noteholder-claim"]},"reading":"2012-04-17 First plan distribution to the senior notes trustee"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2012-jpm-ruling","record":{"id":"e-2012-jpm-ruling","date":"2012-04-19","title":"Court grants JPMorgan's motion to dismiss LBHI's suit in part and denies it in part","claim_ids":["c-jpm-suit"]},"reading":"2012-04-19 Court grants JPMorgan's motion to dismiss LBHI's suit in part and denies it in part"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2012-do-settlement","record":{"id":"e-2012-do-settlement","date":"2012-05-24","title":"Court approves the $90 million settlement with former officers and directors","claim_ids":["c-lead-class-actions"]},"reading":"2012-05-24 Court approves the $90 million settlement with former officers and directors"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2013-lbt-plan","record":{"id":"e-2013-lbt-plan","date":"2013-04-03","title":"LBT's composition plan takes effect; LBT enters liquidation","claim_ids":["c-for-lbt-bankruptcy"]},"reading":"2013-04-03 LBT's composition plan takes effect; LBT enters liquidation"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2013-ey-settlement","record":{"id":"e-2013-ey-settlement","date":"2013-11-20","title":"Ernst & Young agrees to pay $99 million to settle the investor class action","claim_ids":["c-r105-class-ey"]},"reading":"2013-11-20 Ernst & Young agrees to pay $99 million to settle the investor class action"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2015-bundesbank","record":{"id":"e-2015-bundesbank","date":"2015-01","title":"Deutsche Bundesbank receives the final payment on its Lehman claim","claim_ids":["c-for-bundesbank-recovery"]},"reading":"2015-01 Deutsche Bundesbank receives the final payment on its Lehman claim"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2015-ag-settlement","record":{"id":"e-2015-ag-settlement","date":"2015-04-15","title":"New York Attorney General announces a $10 million settlement with Ernst & Young","claim_ids":["c-r105-ag-settlement"]},"reading":"2015-04-15 New York Attorney General announces a $10 million settlement with Ernst & Young"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2019-auction","record":{"id":"e-2019-auction","date":"2019-11-11","title":"Plan administrator reports the claims consolidation auction","claim_ids":["c-rec-claims-auction"]},"reading":"2019-11-11 Plan administrator reports the claims consolidation auction"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2022-lbi-closed","record":{"id":"e-2022-lbi-closed","date":"2022-09-28","title":"Court closes the Lehman Brothers Inc. SIPA case","claim_ids":["c-lbi-sipa"]},"reading":"2022-09-28 Court closes the Lehman Brothers Inc. SIPA case"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2024-ecaps","record":{"id":"e-2024-ecaps","date":"2024-10-02","title":"Amended Framework Agreement resolves the ECAPS disputes","claim_ids":["c-for-plc-ecaps"]},"reading":"2024-10-02 Amended Framework Agreement resolves the ECAPS disputes"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2025-d30","record":{"id":"e-2025-d30","date":"2025-04-03","title":"Thirtieth plan distribution; $129.4 billion distributed in total","claim_ids":["c-rec-d30"]},"reading":"2025-04-03 Thirtieth plan distribution; $129.4 billion distributed in total"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2025-lbie","record":{"id":"e-2025-lbie","date":"2025-10-08","title":"LBIE's administration ends and a solvent liquidation begins","claim_ids":["c-for-lbie"]},"reading":"2025-10-08 LBIE's administration ends and a solvent liquidation begins"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2026-lbt-sale","record":{"id":"e-2026-lbt-sale","date":"2026-08-18","title":"LBT announces the sale of its remaining claim against LBHI","claim_ids":["c-for-lbt-sale-2026"]},"reading":"2026-08-18 LBT announces the sale of its remaining claim against LBHI"}
{"case_id":"lehman-brothers-holdings","version":"1.0","as_of":"2026-10-14","record_type":"events","id":"e-2026-d33","record":{"id":"e-2026-d33","date":"2026-10-01","title":"Thirty-third plan distribution to holders of senior notes","claim_ids":["c-rec-noteholders-2026"]},"reading":"2026-10-01 Thirty-third plan distribution to holders of senior notes"}