Same For the Retained Earnings Held in a DCR. The $20.7 billion was placed in Treasury Notes. The Treasury describes this as a Disputed Ownership Fund for taxation purposes. The FDIC, JPM or COOP have no control over the RE/DCR-DOF. This money of ~$25 Billion needs to be released ASAP. This Fund is distributed 75/25%. The money was generated from the 363 Sales. Rabbi Trusts = $5 Billion Capital Contributions = $6.5 Billion Turn Over Cash = $3.9 Billion TPS Exchange Event = $4 Billion ... Please see The Equity Community presentation; December 7, 2010. Yes I have posted the link!!