AZ, Maybe others would like to review the WMI merger agreement. This makes clear the relationship between WMI and WMIH. https://www.sec.gov/Archives/edgar/data/933136/000119312515186101/d924385dex21.htm 2015-05-13 AGREEMENT AND PLAN OF MERGER OF WMI HOLDINGS CORP. (a Washington corporation) WITH AND INTO WMIH CORP. (a Delaware corporation)