It was stated by Akin Gump (not Brian Rosen) 15 years ago - and it’s totally clear that „retained assets“ was a term used for potential claims against third parties which the LT could have pursued.
such other claims and causes of action which shall be retained by the Debtors, and the proceeds thereof, if any, distributed to creditors and equity interest holders pursuant to the Plan, and the claims and defenses of third parties thereto," and we've defined that as the "Retained Asset Component
In the end the LT decided not to pursue any of these claims.