Lehman Brothers Financial SA (LEHNQ)

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28. The second initiative involved the transfer of the Company’s
commercial loan assets to a new company which would be owned by the Debtor’s
shareholders. Management believed that divorcing the real estate assets from the rest of
the Company would relieve the pressure on the Company, while permitting shareholders
to benefit from the full value of such assets when the markets recover.

media.washingtonpost.com/wp-srv/business/documents/LehmanBankruptcy.pdf

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