Mr Cooper Group Inc (COOP)

[mordicai]

The fact that the liquidation trust met/meets the requirement of a Grantor's Trust for Internal Revenue Service purposes does not negate the fact that the liquidation trust is a Delaware Statutory Trust. Article Three of the liquidation trust itself states that a Certificate of Cancellation must be filed upon dissolution. Until that Certificate is on file, the liquidation trust still exists. Walraths order does not and can not dispense with Delaware's requirement that such a certificate be filed.

Also, the fact that a court order has not been stayed does not mean it is a final judgment. Any possibility of an appeal must be exhausted before the Third Circuit Court of Appeals decision is deemed final. If no judge has taken any action with regard to Alice's motion by now, in all likelihood it is of no consequence. But Alice still has the right to file a writ of certiorari with SCOTUS 90 days from Feb 11th ish . So until this time is exhausted the decision is not final.