Looked at fdic site. It said as of June 30, 2017 there was $2.76B to be distributed. It said that after recent payments, on September 26, 2017 - 5% of that amount ($138M) remained to be used to pay expected upcoming expenses. If none of that was actually spent this could add several pennies per share for the WAMUQ escrows!!!!!!!!!
The other link you provided referred to a 10 year old document that has no relationship to the current post-bankruptcy liquidation.
So I'll assume it's possible the amount available for distribution could be as high as $138M, but I'm pretty sure that $40M number is what's left of that number from last year. So I think we can be confident the final distribution for the Q's will be between a fraction of a cent and 4 cents per share.
Thanks for clearing it up!