Lehman Brothers Financial SA (LEHNQ)

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FORMER STOCK HOLDERs AND TAX ATTRIBUTES
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2. The Plan Trust is a unique mechanism that was designed to assure the
execution of the Plan. It was the product of lengthy negotiations and compromises among
different parties in interest concerning the Chapter 11 Estates’ post-Effective Date governance.
It elects and oversees LBHI’s Board of Directors. It will receive and distribute any proceeds
with respect to the New Common Stock. It also preserves important tax attributes of the Chapter
11 Estates that ultimately benefit creditors, fulfills certain securities laws obligations, and
benefits former stockholders of LBHI. As such, the Plan Trust, and management thereof, is an
integral component of the Plan and the administration of the Chapter 11 Estates.

From Doc 54616