Maraya - Are you talking about Subsection 382 of the IRS code? Nowhere in the code supports what you claim. You say not section F but D and now D is posted and let me guess not D either. Why dont you go down the alphabet with me.
As for you owning the bonds? There is huge doubt about that now. You gave a cusip and did not know it was converted until Lehman told you? Then you log in to catch the error on your account? You did not see that when you first log in to post the CUSIP? To be honest, I will know if my bonds converted to something else. wont you? a fund manager with lots of bonds would know if their bonds converted.