Pick This IRS special letter does a number of this: 1. Gets Mr Cooper Group off the hook for not presenting Financial Statements for WMIH at closing of the Bankruptcy! 2. Guarantees the merger of WMIH and NSM through Wand was a legal reorganization thus preserving the NOLs($5.9Billion) and Allows a share for value exchange(Project Eclipse)! 3. This completes the merger allows trusts to start legally paying legacy shareholders as explained in the Plan DS. This is also scary to wait until the last hour to get the IRS approval for Plan 7.