We can start with the Wall Street Journal... https://www.wsj.com/articles/bed-bath-beyond-shareholders-to-recover-nothing-under-proposed-reorganization-plan-6ae1130f Or you can just read the filed plan, docket 1429, page 30: https://restructuring.ra.kroll.com/bbby/Home-DownloadPDF?id1=MTY3MDc4Mw==&id2=-1 I am, of course, assuming that you're looking for the truth.