Claim: Agreed upon by Prime Minister Winston Churchill and President Roosevelt at the Second Quebec Conference, the Morgenthau Plan was formulated by Henry Morgenthau and  his associate Harry White in 1944.
Evidence: At the Second Quebec Conference, a high-level military conference held in Quebec City, September 12–16, 1944, the British and United States governments, represented by Winston Churchill and Franklin D. Roosevelt respectively, reached agreement on a number of matters, including a plan for Germany, based on Morgenthau's original proposal. However, it no longer included a plan to partition the country into several independent states.