Lehman Brothers Financial SA (LEHNQ)

[Joe Stocks]

Swiss, you are splitting hairs. Dissolution is basically defines the process for terminating an entity. And in business used interchangeably. When you terminate a business you file a "Certificate of Dissolution" as noted in the Modified plan.

Corporate Existence. After the Effective Date, the Plan Administrator may decide
to (a) maintain each Debtor as a corporation in good standing until such time as all aspects of the
Plan pertaining to such Debtor have been completed, or (b) at such time as the Plan
Administrator considers appropriate and consistent with the implementation of the Plan
pertaining to such Debtor, dissolve such Debtor and complete the winding up of such Debtor
without the necessity for any other or further actions to be taken by or on behalf of such
dissolving Debtor or its shareholder or any payments to be made in connection therewith subject
to the filing of a certificate of dissolution with the appropriate governmental authorities

CERTIFICATE OF DISSOLUTION.
Also known as articles of dissolution or certificate of cancellation in certain states. The certificate filed with the state once a company no longer wishes to continue in existence in its domiciled state.