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.
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. It was first proposed by United States Secretary of the Treasury Henry Morgenthau Jr. in a 1944 memorandum entitled Suggested Post-Surrender Program for Germany. According to Morgenthau's son, senior U.S. Treasury department official Harry Dexter White was influential in drafting the memorandum.