Yes...The consolidated parent company usually files the consolidated tax return and uses the NOLS. That would apply to WMI's holding company and any parent company filing a consolidated return....If you are trying to ask WMI has NOLs and why not Lehman? Then I will say from my DD Lehman's discharge will be the largest in history and that will wipe out all NOLs and all the NOLs hiding in any small corner....I do see a scenario where they can have billions in NOLs but that will be after the discharge...go figure...devil