Sears Holdings Corp. (fka SHLDQ)

[linda1]

I think what the Fordham Law Review is saying is
that the NOLs are not considered an Asset
on the Balance Sheet in a Bankruptcy. I think it is
because they cannot be liquidated.


However SHC does include the value of the NOLs
in the Financial Statements - 10-Q I think.


Here are the Tax Attributes that the Debtors
sold to Transform Holdco - per the 8-K filed on
Jan 24, 2019. There is no mention of the NOLs.


“ Certain prepaid taxes and certain rights to
any refund, rebate or credit of taxes “