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Lehman Brothers Holdings: structure, Repo 105 and bankruptcy

Lehman Brothers Holdings: participants and roles

Subsidiaries, owners, officers, directors, auditors, lenders, trustees, administrators and parties to proceedings connected with Lehman Brothers Holdings Inc., with the period and source of each role.

published
17 oct 2026
records as of
14 oct 2026
entities
186
sources
129
cite entities.csv
Holder of 39,775,789 LBHI shares for client advisory accountsDirector (Audit Committee member in 2002)President and chief executive (and director)Chairman and chief executiveDirectorParent companyClaimant against LBHI for the servicing-rights shortfall and lost servicing feesRestructuring firm leading the wind-down and managing the estate's assetsParent company (74% in the company-history account) until the spin-off (+2)Co-tenant of the 3 World Financial Center leaseholdCo-tenant of the 3 World Financial Center leaseholdRestructuring adviser under the engagement letter (supplying the chief restructuring officer and staff)Bank lender ($463 million loan in the petition list)Director (Loans and Banks, Claims and Litigation, Non-Controlled Affiliates and Finance committees)Parent of the group filing (AllianceBernstein reported as subsidiary)Beneficial owner of 7.5% of common stock (group filing); 7.25% in the petition listSupervisor that imposed a moratorium and applied for insolvency proceedingsParent company and sole shareholder (+1)Seller of surplus notes for $280 million (agreed by the administrator)Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)$450 million debtor-in-possession lender and agentParty to disputes over the Barclays sale order (rights preserved in the confirmation order)Paid $250 million of the purchase price to DTCC as collateralBuyer of Lehman's North American business ($1.54 billion, approved September 20, 2008)Party to disputes over the Barclays sale order (rights preserved in the confirmation order)Buyer of assets under the sale order; recipient of transferred customer accountsTrustee (co-chair of the unsecured creditors' committee)Co-chairContact for the indenture trusteeOfficer representing the bankVice president (signed the engagement letter); described in trade press as chief investment officerDirector (Audit Committee chairman in 2002)DirectorSponsor selected in the claims consolidation auction (Classes 3, 4B and 8)Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)Bank lender ($250 million loan in the petition list)Trustee for Euro Medium Term Notes and subordinated and junior subordinated debt (petition list)Member of the executive board (German Executive Committee from January 1, 2008)Eurosystem refinancing lender (about €8.5 billion at the moratorium) and creditor in the insolvency, paid in fullCreditor under LBHI's guarantee of the bank's liabilities (about €0.5 billion received in the U.S. proceedings)Party to a settlement with the debtorsMember of the executive boardManaging partnerChief financial officer and executive vice presidentSecretary (registry listing)Holder of 33,659,998 shares received in the GLG acquisitionDirector (registry listing) and senior vice president and co-treasurerSecured lender whose guaranty changes and collateral demands the examiner reviewedIndenture trustee for about $138 billion of senior notes (petition list)Bank lender ($275 million loan in the petition list)Chief financial officer (joined 1981)Vice chairmanChief executive (replacing Cohen) (+1)Vice chairman (director)Chairman and chief executiveHolder of 6.33% of voting securities (petition list)Managing director, restructuring practiceChief financial officer, controller, treasurer and executive vice presidentChief financial officer (signed the Chapter 11 petition)Chairman and chief executiveDirector (Audit Committee member in 2002)DirectorParty to the settlement agreement of November 23, 2011 (with LCPI and holders of participations in two claims) (+2)Plan proponent (one of the "Non-Con Plan Proponents")Party to the settlement agreement of November 23, 2011Clearing agency that closed out the broker-dealer's pending transactions on the trustee's instructionSponsor selected in the claims consolidation auction (Classes 7 and 9A)DirectorIndependent auditor (annual audits for fiscal 2001-2007; quarterly reviews to the second quarter of 2008)Director (registry listing)Holder of 5.87% (petition list); 0.007% after ceasing to own more than 5%Managing directorEmployee under the engagement letter while serving as LBHI officer (LBHI paid A&M for his services)Chief financial officer and executive vice president (controller and treasurer from February 26, 2009)Chief financial officer (certified the Chapter 11 resolutions)Vice chairPartner, then vice chair of Lehman BrothersVice chairman (director)Insolvency administrator and foreign representative (Chapter 15 petition of April 29, 2009)Partner (insolvency administrator from the firm)Trustee (as insolvency administrator of Lehman Brothers Bankhaus AG)Co-chief administrative officer (earlier in the chairman's office)Parent company (100%)Parent company in the 2005 subsidiary listClaimant against LBHI for the servicing-rights shortfall and lost servicing feesChairman and chief executive officer (director from 1990, CEO from 1993, chairman from 1994)Co-head of the Lehman Brothers institutional groupChairman and chief executive officer (director from 1984)Registered with FINRA as employedFounder, chairman and chief executive officer (joined Matrix Advisors in March 2009)Class B director (three-year term)Vice chairman (1984-1990); president and co-chief executive of the Lehman Brothers Division (1990-1993)Non-executive chairmanNon-executive chairmanDirectorChief executive (director from January 1985)DirectorDirectorDirectorDirectorDirectorPartner and chair of the bankruptcy groupSIPA trusteeAdviser (for 30 years)Director (compensation committee chair)Director (Real Estate and Compensation committees)President and chief operating officerLetter-of-credit creditor ($140,610,543 in the petition list)DirectorChairman and chief executive (retired by November 2007)Law firm of the SIPA trusteeConsultant under an agreement on global initiatives and economic forecasts ($12,500 a month)U.S. counselTrustee (designee of certain plan-support creditors)DirectorDirectorDirectorDirectorDirectorCustodian of the bank's surplus notesSecured lender and clearing bank whose collateral demands the examiner reviewedClearing bank under a clearance agreement (trades and triparty repos)Founding partnerTrustee (designee of certain plan-support creditors)President and principalDirector (Finance Committee chairman in 2002)Letter-of-credit creditor ($100 million in the petition list)Vice president and assistant secretaryVice-president and agent for service of process (registry listing)Managing directorVice president and analystDirector (Derivatives, Private Equity and Investments, and Loans and Banks committees)Former director (audit committee)TreasurerDebtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)Debtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)Appellant against the order approving the noteholders' voting procedure (held inadmissible) (+1)Parent company (direct subsidiary)Indirect parent (U.S. mortgage origination platform)Parent company and sole shareholderIndirect parent (U.S. parent through a German holding company) (+1)Indirect parent (subprime lender closed in 2007)Parent company (100%)Indirect parent (through Lehman Brothers Bancorp Inc.) (+2)Beneficial owner of 11.2% of common stock (33,663,840 shares, through subsidiaries)Guarantor of subsidiaries' clearing obligations under the August and September 2008 agreements (validity challenged by LBHI)Plaintiff in adversary proceeding 10-03266Parent company (ultimate parent)Parent company (direct subsidiary in the 2005 list)Parent company (direct subsidiary in the 2005 list) (+1)Party to the Amended Framework Agreement resolving the ECAPS disputesIndirect parent in the 2005 subsidiary list (+1)Party to the ECAPS ranking dispute, resolved by the Amended Framework AgreementParent company (100%)Party to a settlement negotiated with LBI's SIPA trusteeIndirect parent (through Lehman Brothers Holdings Plc.)Parent company (direct subsidiary in the 2005 list)Indirect parent (wholly owned subsidiary) (+2)Indirect parent (100%, through Lehman Brothers UK Holdings (Delaware) Inc.) (+1)Parent company (100%)Indirect parent (wholly owned subsidiary) (+2)Acquirer and ultimate parentParent company (direct subsidiary in the 2005 list)Acquirer and ultimate parentAcquirer and ultimate parentParent company (indirect, through Lehman ALI Inc.; listed as subsidiary in the West Virginia registry)Plan administrator acting for the Plan Trust (signs its SEC reports) (+1)Indirect parent in the 2005 subsidiary listParent companyIndirect parent in the 2005 subsidiary listListed as shareholder (stake and dates not stated)Recipient of 75% of future distributions through the Wentworth Joint VentureSole beneficiary of distributionsParent company in the 2005 subsidiary listParent company in the 2005 subsidiary listHolder of 692 shares and 3,150 unitsParent company in the 2005 subsidiary listParent company in the 2005 subsidiary listParty to a bilateral settlement with the debtors (claims allowed below the asserted amounts)Party to a settlement negotiated with LBI's SIPA trusteeDirect participant through which LBF held LBT notesDebtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)Holder of an allowed Class 4A claim of $6,761,074,231Plaintiff against the indenture trustee in adversary proceeding 10-3547Plaintiff against the indenture trustee in adversary proceeding 10-3547Plaintiff against the indenture trustee in adversary proceeding 10-3547Holder of an allowed $300 million administrative expense claim (Debtor Allocation Agreement) (+1)Creditor of LBT (with LBHI, 12.9% of claims); in-kind assignment in 2019Plaintiff against the indenture trustee in adversary proceeding 10-3547Plaintiff against the indenture trustee in adversary proceeding 10-3547Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)Intercompany creditor (Class 4A claim allowed at $34.548 billion; remainder sold in August 2026)Party to a bilateral settlement with the debtors (claims allowed below the asserted amounts)Parent company (100%)Debtor jointly administered with LBHI's Chapter 11 case (case closed May 4, 2020)DirectorCo-chief administrative officer; then chief financial officer, controller and executive vice president (+1)DirectorDirectorDirectorDirector and chief executive officer; holder of 2,794,216 ordinary sharesDirectorControlling shareholder (75% or more of shares and votes)Controlling shareholder (75% or more of shares and votes)PrincipalDirector (Compensation and Benefits Committee chairman in 2002)PartnerDirector and later chair (Private Equity and Investments, Claims and Litigation, Non-Controlled Affiliates and Compensation committees)Co-founder (1983) and chief executive (co-chief executive in 2008)Managing director (signed the LBHI engagement letter)Chief restructuring officer and chief executive officer; then senior advisorChief restructuring officer (signed the Chapter 11 petition)ChairmanPresident and chief operating officer (earlier global head of fixed income) (+1)Executive officer (through the general partner)Managing memberBank lender ($289 million and $93 million loans in the petition list)Holding company of its wholly owned subsidiaryHolding company of its wholly owned subsidiaryParent of its wholly owned subsidiaryShareholder (common and preferred stock bought at the spin-off; 72 redeemable voting preferred shares, 7.2% of that class in 2002)Member of the executive board (German Executive Committee from January 1, 2008)Chief executive officer (and founder of an affiliated securities firm)Chief financial officer and controller; then global head of risk managementPresident (registry listing)Plaintiff in a New York State suit seeking at least $175 million (resolved by agreement)Executive managing directorDirector (Derivatives, Claims and Litigation and Non-Controlled Affiliates committees)Holder of the single share of LBHI (Plan Trust Stock) for the former stockholdersParent company (75% or more of shares and votes from April 6, 2016)Head of real estate and specialized financeOfficer representing the bankTrustee (co-chair of the unsecured creditors' committee)Co-chair of the nine-member committeeFirm of the administratorsFirm of the administrators, then of the liquidatorsBankruptcy liquidatorHolder of an allowed guarantee claim of $1,947,735,000Holder of an allowed claim of $1,947,735,000Holder of an allowed claim of $5 billionGeneral partnerParent company (75% or more of shares and votes from April 6, 2016)DirectorDirectorExecutive vice president and general counselChief legal officerDebtor jointly administered with LBHI's Chapter 11 case (case closed February 11, 2019)Bankruptcy trustee, then liquidatorTrustee (as co-bankruptcy trustee of LBT)Board memberMember of the executive board (German Executive Committee from January 1, 2008)Executive director in Lehman Brothers' German investment banking businessMember of the supervisory boardSponsor selected in the claims consolidation auction (Classes 4A and 5)Placement agent for the sale of LBT's remaining claim against LBHIPlaintiff in SEC v. Lehman Brothers Inc. (03 Civ. 2940); consent injunctionBank lender ($231 million loan in the petition list)Commenced the SIPA proceedingCo-head of the distressed bond businessTrustee (designee of the Opco Plan Proponents)President and chief investment officerBank lender ($177 million loan in the petition list)Controlling shareholder (75% or more of shares and votes)Controlling shareholder (75% or more of shares and votes)Member of the executive board (German Executive Committee from January 1, 2008)Member of the executive boardHead of capital markets for Germany and AustriaChief executive officerSole shareholder (supervises the composition plan)Transferee of LBT's Claim No. 58612 against LBHIManaging director and chief operating officer; now senior advisorPresident and chief operating officer; chief executive officer and president from March 8, 2012Trustee (as president and designee of LBHI)Partner and global co-head of credit derivativesDirector (Derivatives, Loans and Banks, Non-Controlled Affiliates and Finance committees)Chief executive officer and director; later also chairmanDirector and first chairman (Real Estate, Compensation and Finance committees)Senior executive (including chief executive of Morgan Stanley Asia)Proposed intervenor on the plaintiff side in adversary proceeding 10-03266Bank lender ($185 million loan in the petition list)Listed at the firmLiquidatorPartnerBankruptcy trustee, then liquidatorDebtors' counsel in the Chapter 11 caseDebtor's counsel on the Chapter 11 petitionTrustee (designee of the Ad Hoc Group of Lehman Brothers Creditors)Indenture trustee for the senior notes under the 1987 indenture; holder of the consolidated noteholder claim (No. 10082)Bryan P. MarsalBryan P. MarsalAurora LoanServices LLCAurora Loan Services LLCLehman BrothersBancorp Inc.Lehman Brothers Bancorp Inc.Roger S. BerlindRoger S. BerlindGLG Partners, Inc.GLG Partners, Inc.Lehman Brothers UKHoldings(Delaware) Inc.Lehman Brothers UK Holdings (Delaware) Inc.PricewaterhouseCoopers LLPPricewaterhouseCoopers LLPSeaport LoanProducts LLCSeaport Loan Products LLCWells Fargo Bank,NationalAssociationWells Fargo Bank, National AssociationHerbert SmithFreehills Kramer(US) LLPHerbert Smith Freehills Kramer (US) LLPFrédéric VerhoevenFrédéric VerhoevenRoland A.HernandezRoland A. HernandezTelemundo Group,Inc.Telemundo Group, Inc.PricewaterhouseCoopers AGPricewaterhouseCoopers AGPreferred GroupLimitedPreferred Group LimitedAlvarez & MarsalNorth America, LLCAlvarez & Marsal North America, LLCBNC Mortgage LLCA19BNC Mortgage LLCA19: Chapter 11 filing (January 9, 2009)Lehman BrothersBank, FSBLehman Brothers Bank, FSBRacers 2007-ATrustRacers 2007-A TrustLehman (CaymanIslands) Ltd.Lehman (Cayman Islands) Ltd.Lehman BrothersTreasury Co. B.V.A22Lehman Brothers Treasury Co. B.V.A22: Dutch bankruptcy (October 8, 2008), then liquidation under a composition planLehman BrothersInternational(Europe)A27Lehman Brothers International (Europe)A27: U.K. administration (2008-2025), then members' voluntary liquidationLB HoldingsIntermediate 2LimitedLB Holdings Intermediate 2 LimitedIan MichaelJamesonIan Michael JamesonLehman BrothersLimitedLehman Brothers LimitedKarien van BoekelKarien van BoekelHouthoffCoöperatief U.A.Houthoff Coöperatief U.A.Mable CommercialFunding LimitedMable Commercial Funding LimitedPreferredMortgages LimitedPreferred Mortgages LimitedStonehillInstitutionalPartners, LPStonehill Institutional Partners, LPAlvarez & MarsalAlvarez & MarsalDavid ColesDavid ColesFrederick FrankFrederick FrankLehman CommercialPaper Inc.A18Lehman Commercial Paper Inc.A18: Chapter 11 filing (October 5, 2008)Citibank, N.A.A10Citibank, N.A.A10: Bankruptcy examiner's colorable claims against secured lenders (2010; not adjudicated)Lehman BrothersFinance AGA25Lehman Brothers Finance AGA25: Swiss bank bankruptcy proceedings (December 22, 2008)Lehman BrothersHoldings PLCA26Lehman Brothers Holdings PLCA26: U.K. administration (September 15, 2008)Dominic Ian GibbDominic Ian GibbLehman Brothers UKHoldings LimitedLehman Brothers UK Holdings LimitedDavid StevenRushtonDavid Steven RushtonMizuho BankMizuho BankResetfan LimitedResetfan LimitedSouthern PacificMortgage LimitedSouthern Pacific Mortgage LimitedSouthern PacificHoldings LimitedSouthern Pacific Holdings LimitedBank of New YorkCorporate TrusteeServices Ltd.Bank of New York Corporate Trustee Services Ltd.The DepositoryTrust & ClearingCorporationThe Depository Trust & Clearing CorporationBarclays CapitalInc.Barclays Capital Inc.Howard L. Clark,Jr.Howard L. Clark, Jr.American ExpressCompanyAmerican Express CompanyLehman BrothersInc.A12 · A13 · A14Lehman Brothers Inc.A12: NASD censure and $23,000 fine (2002), by consent without admitting or denying · A13: SEC research-analyst injunction (2003), by consent without admitting or denying · A14: SIPA liquidation (September 19, 2008)Lehman BrothersSpecial FinancingInc.A17Lehman Brothers Special Financing Inc.A17: Chapter 11 filing (October 3, 2008)JPMorgan ChaseBank, N.A.A9 · A10JPMorgan Chase Bank, N.A.A9: LBHI's suit over collateral and guaranties (2010; partly dismissed 2012) · A10: Bankruptcy examiner's colorable claims against secured lenders (2010; not adjudicated)Weil, Gotshal &Manges LLPWeil, Gotshal & Manges LLPOfficial Committeeof UnsecuredCreditors ofLehman BrothersHoldings Inc.Official Committee of Unsecured Creditors of Lehman Brothers Holdings Inc.Noel P. PurcellNoel P. PurcellMizuho CorporateBank, Ltd.Mizuho Corporate Bank, Ltd.U.S. Bank NationalAssociationU.S. Bank National AssociationProperty AssetManagement Inc.Property Asset Management Inc.Bank of America,NationalAssociationBank of America, National AssociationU.S. Securitiesand ExchangeCommissionU.S. Securities and Exchange CommissionWilliam J. FoxWilliam J. FoxStructured AssetSecuritiesCorporationA20Structured Asset Securities CorporationA20: Chapter 11 filing (February 2009)Lehman BrothersOTC DerivativesInc.A21Lehman Brothers OTC Derivatives Inc.A21: Chapter 11 debtor in the jointly administered Lehman casesDeutsche Bank AGDeutsche Bank AGLehman BrothersHoldings Inc.A1 · A2 · A11Lehman Brothers Holdings Inc.A1: Chapter 11 filing (September 15, 2008) · A2: Bankruptcy examiner's Repo 105 findings (2010; not adjudicated) · A11: New York suit by 2138747 Ontario Inc. (2017), resolved in 2025DeutscheBundesbankDeutsche BundesbankLehman BrothersBankhaus AGA23 · A24Lehman Brothers Bankhaus AGA23: BaFin moratorium (September 15, 2008) · A24: German insolvency proceedings (November 13, 2008)Thomas H.CruikshankThomas H. CruikshankIan T. LowittA3 · A7Ian T. LowittA3: Bankruptcy examiner's colorable claims over Repo 105 disclosure (2010; not adjudicated) · A7: Investor class actions, settled with former officers and directors for $90 million (2012)LB GP No. 1LimitedLB GP No. 1 LimitedGolden GateCaptive InsuranceCompanyGolden Gate Captive Insurance CompanyBundesanstalt fürFinanzdienstleistungsaufsichtBundesanstalt für FinanzdienstleistungsaufsichtLehman ALI Inc.Lehman ALI Inc.Joseph M. GregoryA7Joseph M. GregoryA7: Investor class actions, settled with former officers and directors for $90 million (2012)Helmut OlivierHelmut OlivierJohn SuckowJohn SuckowNeuberger BermanManagement Inc.Neuberger Berman Management Inc.Barclays Bank PLCBarclays Bank PLCLehman BrothersCommercialCorporationA21Lehman Brothers Commercial CorporationA21: Chapter 11 debtor in the jointly administered Lehman casesLehman BrothersHoldings Inc. PlanTrustLehman Brothers Holdings Inc. Plan TrustRutgerSchimmelpenninckRutger SchimmelpenninckMichael C. FregeMichael C. FregeJulie J. BeckerJulie J. BeckerSecuritiesInvestorProtectionCorporationSecurities Investor Protection CorporationMarex Group plcA15Marex Group plcA15: Securities class action (2025), voluntarily dismissed with prejudice (2026)HalliburtonCompanyHalliburton CompanyAXAAXAAllianceBernsteinL.P.AllianceBernstein L.P.Sir ChristopherGentA16Sir Christopher GentA16: FCA penalty of £80,000 for unlawful disclosure of inside information at ConvaTec (2022)Vodafone Group plcVodafone Group plcNeuberger BermanTrust Company,N.A.Neuberger Berman Trust Company, N.A.Neuberger BermanInc.Neuberger Berman Inc.Neuberger Berman,LLCNeuberger Berman, LLCHenry Kaufman &Company, Inc.Henry Kaufman & Company, Inc.Henry KaufmanHenry KaufmanStichting LehmanBrothers TreasuryCo.Stichting Lehman Brothers Treasury Co.CMS Hasche SigleCMS Hasche SigleWilmington TrustCompanyWilmington Trust CompanyJames W. GiddensJames W. GiddensNippon LifeInsurance CompanyNippon Life Insurance CompanyClearBridgeAdvisors, LLCClearBridge Advisors, LLCLehman BrothersAsset ManagementInc.Lehman Brothers Asset Management Inc.Erin M. CallanA3 · A7Erin M. CallanA3: Bankruptcy examiner's colorable claims over Repo 105 disclosure (2010; not adjudicated) · A7: Investor class actions, settled with former officers and directors for $90 million (2012)GlaxoSmithKlineplcGlaxoSmithKline plcConvaTec Group PlcConvaTec Group PlcThe Bank of NewYork MellonCorporationThe Bank of New York Mellon CorporationCitibank N.A. HongKong BranchCitibank N.A. Hong Kong Branch2138747 OntarioInc.2138747 Ontario Inc.Clifford FeibusClifford FeibusJoseph IzhakoffJoseph IzhakoffFrederick ArnoldFrederick ArnoldChristian SpielerChristian SpielerWilmington Trust,N.A.Wilmington Trust, N.A.Hughes Hubbard &Reed LLPHughes Hubbard & Reed LLPLeonteq AGLeonteq AGLehman BrothersSecurities N.V.Lehman Brothers Securities N.V.Michael BonackerMichael BonackerC.F. Terry WolfeC.F. Terry WolfeThomas A. RussoThomas A. RussoAmericanInternationalGroup, Inc.American International Group, Inc.Ernst & Young LLPA4 · A5 · A6Ernst & Young LLPA4: Bankruptcy examiner's findings on the auditor's Repo 105 work (2010; not adjudicated) · A5: New York Attorney General Martin Act suit (2010), settled for $10 million (2015) · A6: Investor class action over Repo 105 disclosures, settled for $99 million (2013)Linda A. KlangLinda A. KlangShearson LehmanBrothers Inc.Shearson Lehman Brothers Inc.SvenskaHandelsbankenSvenska HandelsbankenSumitomo MitsuiBankingCorporationSumitomo Mitsui Banking CorporationJeffry CiongoliJeffry CiongoliRichard S. Fuld,Jr.A3 · A7 · A8Richard S. Fuld, Jr.: Chief executive of LBHI from 1993 and chairman from 1994 until the 2008 bankruptcy; at Lehman from 1969A3: Bankruptcy examiner's colorable claims over Repo 105 disclosure (2010; not adjudicated) · A7: Investor class actions, settled with former officers and directors for $90 million (2012) · A8: Grand jury subpoena in investigations of the collapse (2008); no charge in the recordShinsei Bank Ltd.Shinsei Bank Ltd.Marex UK HoldingsLimitedMarex UK Holdings LimitedLehman BrothersEurope LimitedLehman Brothers Europe LimitedLehman BrothersCommodity ServicesInc.A21Lehman Brothers Commodity Services Inc.A21: Chapter 11 debtor in the jointly administered Lehman casesFMR LLCFMR LLCJames J.Killerlane IIIJames J. Killerlane IIIRobert G. GiffordRobert G. GiffordCBL & AssociatesProperties, Inc.CBL & Associates Properties, Inc.ChristopherO'Meara (LBHI WestVirginia registrylisting)Christopher O'Meara (LBHI West Virginia registry listing)UFJ Bank LimitedUFJ Bank LimitedKBC BankKBC BankThomas A. KnottThomas A. KnottMatthew CanterMatthew CanterAnton KolevAnton KolevPatrickSchmitz-MorkramerPatrick Schmitz-MorkramerFederal ReserveBank of New YorkFederal Reserve Bank of New YorkDavid PaukerDavid PaukerRonald K. TanemuraRonald K. TanemuraVivacon AGVivacon AGOwen D. ThomasOwen D. ThomasBXP, Inc.BXP, Inc.Christopher M.O'MearaA3 · A7Christopher M. O'MearaA3: Bankruptcy examiner's colorable claims over Repo 105 disclosure (2010; not adjudicated) · A7: Investor class actions, settled with former officers and directors for $90 million (2012)Hans Martin BuryHans Martin BuryEmery 68, L.L.C.Emery 68, L.L.C.Aozora Bank, Ltd.Aozora Bank, Ltd.BKM Holdings(Cayman) Ltd.BKM Holdings (Cayman) Ltd.The Baupost GroupLLCThe Baupost Group LLCLincoln CapitalFixed IncomeManagementCompany, LLCLincoln Capital Fixed Income Management Company, LLCScott J. FreidheimScott J. FreidheimCitigroup GlobalMarkets Europe AGCitigroup Global Markets Europe AGMatrix PrivateCapital GroupMatrix Private Capital GroupGoldin Associates,LLCGoldin Associates, LLCGoldman, Sachs &Co.Goldman, Sachs & Co.Herbert H. McDadeIIIHerbert H. McDade IIIJustin W. SlatkyJustin W. SlatkyThe Bond MarketAssociationThe Bond Market AssociationConduit AssetManagement PteLtd.Conduit Asset Management Pte Ltd.Hering SchuppenerConsultingHering Schuppener ConsultingBNP ParibasBNP ParibasMichael L. AinslieMichael L. AinslieWilton Re HoldingsLimitedWilton Re Holdings LimitedAdvent GlobalOpportunitiesManagement LLCAdvent Global Opportunities Management LLCMyron KaplanMyron KaplanJohn F. AkersJohn F. AkersLegend SecuritiesLegend SecuritiesJohn D. MacomberJohn D. MacomberJDM InvestmentGroupJDM Investment GroupSean O. MahoneySean O. MahoneyRiver BirchPartners, LPRiver Birch Partners, LPRiver BirchCapital GP, LLCRiver Birch Capital GP, LLCMorgan StanleyMorgan StanleyShenkman CapitalShenkman CapitalMortgageElectronicSystems, Inc.Mortgage Electronic Systems, Inc.LB Re FinancingNo. 2 LimitedLB Re Financing No. 2 LimitedSotheby's HoldingsSotheby's HoldingsSteven BerkenfeldSteven BerkenfeldMarsha JohnsonEvansMarsha Johnson EvansKleinberg, Kaplan,Wolff & Cohen,P.C.Kleinberg, Kaplan, Wolff & Cohen, P.C.InternationalBusiness MachinesCorporationInternational Business Machines Corporation

Solid line: documented. Amber dashed: reported. Grey dotted: hypothesis. One arrow: the relationship as stated; two arrows: reciprocal; no arrow: symmetric. A path between two parties does not transfer an allegation from one to the other.

every party and relationship in full, as text ↓

Information markers
  • A1 · Chapter 11 filing (September 15, 2008) — Lehman Brothers Holdings Inc.
  • A2 · Bankruptcy examiner's Repo 105 findings (2010; not adjudicated) — Lehman Brothers Holdings Inc.
  • A11 · New York suit by 2138747 Ontario Inc. (2017), resolved in 2025 — Lehman Brothers Holdings Inc.
  • A12 · NASD censure and $23,000 fine (2002), by consent without admitting or denying — Lehman Brothers Inc.
  • A13 · SEC research-analyst injunction (2003), by consent without admitting or denying — Lehman Brothers Inc.
  • A14 · SIPA liquidation (September 19, 2008) — Lehman Brothers Inc.
  • A18 · Chapter 11 filing (October 5, 2008) — Lehman Commercial Paper Inc.
  • A17 · Chapter 11 filing (October 3, 2008) — Lehman Brothers Special Financing Inc.
  • A21 · Chapter 11 debtor in the jointly administered Lehman cases — Lehman Brothers Commercial Corporation
  • A19 · Chapter 11 filing (January 9, 2009) — BNC Mortgage LLC
  • A20 · Chapter 11 filing (February 2009) — Structured Asset Securities Corporation
  • A22 · Dutch bankruptcy (October 8, 2008), then liquidation under a composition plan — Lehman Brothers Treasury Co. B.V.
  • A23 · BaFin moratorium (September 15, 2008) — Lehman Brothers Bankhaus AG
  • A24 · German insolvency proceedings (November 13, 2008) — Lehman Brothers Bankhaus AG
  • A25 · Swiss bank bankruptcy proceedings (December 22, 2008) — Lehman Brothers Finance AG
  • A26 · U.K. administration (September 15, 2008) — Lehman Brothers Holdings PLC
  • A27 · U.K. administration (2008-2025), then members' voluntary liquidation — Lehman Brothers International (Europe)
  • A3 · Bankruptcy examiner's colorable claims over Repo 105 disclosure (2010; not adjudicated) — Christopher M. O'Meara
  • A7 · Investor class actions, settled with former officers and directors for $90 million (2012) — Joseph M. Gregory
  • A8 · Grand jury subpoena in investigations of the collapse (2008); no charge in the record — Richard S. Fuld, Jr.
  • A16 · FCA penalty of £80,000 for unlawful disclosure of inside information at ConvaTec (2022) — Sir Christopher Gent
  • A4 · Bankruptcy examiner's findings on the auditor's Repo 105 work (2010; not adjudicated) — Ernst & Young LLP
  • A5 · New York Attorney General Martin Act suit (2010), settled for $10 million (2015) — Ernst & Young LLP
  • A6 · Investor class action over Repo 105 disclosures, settled for $99 million (2013) — Ernst & Young LLP
  • A9 · LBHI's suit over collateral and guaranties (2010; partly dismissed 2012) — JPMorgan Chase Bank, N.A.
  • A10 · Bankruptcy examiner's colorable claims against secured lenders (2010; not adjudicated) — Citibank, N.A.
  • A15 · Securities class action (2025), voluntarily dismissed with prejudice (2026) — Marex Group plc

Markers apply only to the named participant. They do not transfer allegations to connected parties.

Participants 186

Subject

Leadership

Group companies

Counterparties

Historical

Other

Relationship register 309

chronology

  1. Shearson/American Express acquires Lehman Brothers c-own-1984-acquisition
  2. Shearson Lehman Hutton Holdings is renamed in the SEC record (reorganisation of 1990) c-id-names c-own-1990-reorganisation
  3. American Express completes the spin-off of LBHI; shares trade on the NYSE as LEH c-own-spinoff-1994 c-own-amex-account
  4. LBHI acquires Lincoln Capital Fixed Income Management c-str-asset-managers
  5. LBHI acquires Neuberger Berman c-str-asset-managers
  6. Court enters the SEC research-analyst injunction against Lehman Brothers Inc. c-lbi-sec-2003
  7. Lehman announces the closure of BNC Mortgage c-mtg-bnc-closure
  8. Erin Callan succeeds Christopher O'Meara as chief financial officer c-lead-cfo-2007
  9. Standard & Poor's lowers LBHI's counterparty ratings to A/A-1 c-col-sp-downgrade
  10. LBHI publishes estimated second-quarter results c-col-q2-release
  11. McDade and Lowitt replace Gregory and Callan as COO and CFO c-lead-june-2008
  12. LBHI publishes expected third-quarter results c-col-q3-release
  13. Alvarez & Marsal engaged; Bryan Marsal becomes chief restructuring officer c-gov-am-engagement
  14. BaFin imposes a moratorium on Lehman Brothers Bankhaus c-for-bankhaus-moratorium
  15. LBHI files for Chapter 11 (Case No. 08-13555) c-col-petition
  16. Lehman Brothers Holdings PLC and LBIE enter administration in the U.K. c-for-plc-administration c-for-lbie
  17. LBHI and LBI agree to sell the North American business to Barclays Capital c-col-barclays-sale
  18. $450 million debtor-in-possession credit agreement with Barclays Bank c-col-dip
  19. SIPC starts the liquidation of Lehman Brothers Inc.; James W. Giddens appointed trustee c-col-sipa-start
  20. Barclays sale closes; DTCC letter agreement on LBI transactions c-col-barclays-sale c-col-dtcc
  21. Lehman Brothers Special Financing files for Chapter 11 c-ch11-lbsf-petition
  22. Lehman Commercial Paper files for Chapter 11 c-ch11-lcpi-petition
  23. Amsterdam court declares Lehman Brothers Treasury Co. bankrupt c-for-lbt-bankruptcy
  24. Frankfurt court opens insolvency proceedings over Lehman Brothers Bankhaus c-for-bankhaus-insolvency
  25. Swiss bank bankruptcy proceedings opened over Lehman Brothers Finance AG c-for-lbf-bankruptcy
  26. BNC Mortgage files for Chapter 11 c-mtg-bnc-ch11
  27. Structured Asset Securities Corporation files for Chapter 11 c-mtg-sasco-ch11
  28. Examiner's report on why Lehman failed and on Repo 105 c-r105-examiner-use c-col-examiner-why
  29. LBHI sues JPMorgan Chase Bank over collateral and guaranties c-jpm-suit
  30. New York Attorney General sues Ernst & Young under the Martin Act c-r105-ag-suit
  31. Bankruptcy Court confirms the Chapter 11 plan c-ch11-confirmation
  32. Plan becomes effective; the Plan Trust receives the single LBHI share; new board appointed c-ch11-effective c-gov-board-2012
  33. First plan distribution to the senior notes trustee c-rec-noteholder-claim
  34. Court grants JPMorgan's motion to dismiss LBHI's suit in part and denies it in part c-jpm-suit
  35. Court approves the $90 million settlement with former officers and directors c-lead-class-actions
  36. LBT's composition plan takes effect; LBT enters liquidation c-for-lbt-bankruptcy
  37. Ernst & Young agrees to pay $99 million to settle the investor class action c-r105-class-ey
  38. Deutsche Bundesbank receives the final payment on its Lehman claim c-for-bundesbank-recovery
  39. New York Attorney General announces a $10 million settlement with Ernst & Young c-r105-ag-settlement
  40. Plan administrator reports the claims consolidation auction c-rec-claims-auction
  41. Court closes the Lehman Brothers Inc. SIPA case c-lbi-sipa
  42. Amended Framework Agreement resolves the ECAPS disputes c-for-plc-ecaps
  43. Thirtieth plan distribution; $129.4 billion distributed in total c-rec-d30
  44. LBIE's administration ends and a solvent liquidation begins c-for-lbie
  45. LBT announces the sale of its remaining claim against LBHI c-for-lbt-sale-2026
  46. Thirty-third plan distribution to holders of senior notes c-rec-noteholders-2026

cite this dossier

DossierTwist, “Lehman Brothers Holdings: structure, Repo 105 and bankruptcy”, dt.019, 17 October 2026, https://dossiertwist.com/dossiers/lehman-brothers-holdings/

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