Such claim and equity interest holders (the “Liquidating Trust Beneficiaries”) are being issued beneficial interests in the WMI Liquidating Trust (each such interest, a “Liquidating Trust Interest”) in exchange for their claims against, or equity interests in, the Debtors. https://www.sec.gov/Archives/edgar/data/933136/000090951812000131/mm03-2312wlt_8k.htm