221003 ORD RE 423RD OMNI OBJ VERSION SEPTEMBER 29, 2022 1

UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF PUERTO RICO

In re:

THE FINANCIAL OVERSIGHT AND 

MANAGEMENT BOARD FOR PUERTO RICO,

as representative of

THE COMMONWEALTH OF PUERTO RICO, et 

al.,

Debtors.1

PROMESA

Title III

No. 17 BK 3283-LTS

(Jointly Administered)

ORDER GRANTING FOUR HUNDRED TWENTY-THIRD OMNIBUS OBJECTION 

(NON-SUBSTANTIVE) OF THE EMPLOYEES RETIREMENT SYSTEM OF THE GOVERNMENT 

OF THE COMMONWEALTH OF PUERTO RICO TO CROSS-DEBTOR DUPLICATE CLAIMS

Upon the Four Hundred Twenty-Third Omnibus Objection (Non-Substantive) of the 

Employees Retirement System of the Government of the Commonwealth of Puerto Rico to CrossDebtor Duplicate Claims (Docket Entry No. 20049) (the “Four Hundred Twenty-Third Omnibus

Objection”),2 filed by the Employees Retirement System of the Government of the Commonwealth 

 1 The Debtors in these Title III Cases, along with each Debtor’s respective Title III case 

number and the last four (4) digits of each Debtor’s federal tax identification number, as 

applicable, are the (i) Commonwealth of Puerto Rico (the “Commonwealth”) (Bankruptcy 

Case No. 17-BK-3283-LTS) (Last Four Digits of Federal Tax ID: 3481); (ii) Puerto Rico 

Sales Tax Financing Corporation (“COFINA”) (Bankruptcy Case No. 17-BK-3284-LTS) 

(Last Four Digits of Federal Tax ID: 8474); (iii) Puerto Rico Highways and Transportation 

Authority (“HTA”) (Bankruptcy Case No. 17-BK-3567-LTS) (Last Four Digits of Federal 

Tax ID: 3808); (iv) Employees Retirement System of the Government of the 

Commonwealth of Puerto Rico (“ERS”) (Bankruptcy Case No. 17-BK-3566-LTS) (Last 

Four Digits of Federal Tax ID: 9686); (v) Puerto Rico Electric Power Authority (“PREPA”) 

(Bankruptcy Case No. 17-BK-4780-LTS) (Last Four Digits of Federal Tax ID: 3747); and 

(vi) Puerto Rico Public Buildings Authority (“PBA”, and together with the 

Commonwealth, COFINA, HTA, ERS, and PREPA, the “Debtors”) (Bankruptcy Case No. 

19-BK-5532-LTS) (Last Four Digits of Federal Tax ID: 3801) (Title III case numbers are 

listed as Bankruptcy Case numbers due to software limitations).

2 Capitalized terms not otherwise defined herein shall have the meanings given to such terms 

in the Four Hundred Twenty-Third Omnibus Objection.

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221003 ORD RE 423RD OMNI OBJ VERSION SEPTEMBER 29, 2022 2

of Puerto Rico (“ERS”), dated February 4, 2022, for entry of an order disallowing in their entirety 

certain claims filed against ERS, as more fully set forth in the Four Hundred Twenty-Third

Omnibus Objection and supporting exhibits thereto; and the Court having jurisdiction to consider 

the Four Hundred Twenty-Third Omnibus Objection and to grant the relief requested therein 

pursuant to PROMESA section 306(a); and venue being proper pursuant to PROMESA section 

307(a); and due and proper notice of the Four Hundred Twenty-Third Omnibus Objection having 

been provided to those parties identified therein, and no other or further notice being required; and 

each of the claims filed against the Commonwealth identified in the column titled “Claims to Be 

Disallowed” in Exhibit A to the Four Hundred Twenty-Third Omnibus Objection (collectively, the 

“Claims to Be Disallowed”) being duplicative of claims asserted against the Commonwealth of 

Puerto Rico (the “Commonwealth”), for which the asserted liability would lie, if at all, against the 

Commonwealth, not ERS; and the Court having determined that the relief sought in the Four 

Hundred Twenty-Third Omnibus Objection is in the best interest of ERS and its creditors, and all 

the parties in interest; and the Court having determined that the legal and factual bases set forth in 

the Four Hundred Twenty-Fourth Omnibus Objection establish just cause for the relief granted 

herein; and after due deliberation and sufficient cause appearing therefor, it is

ORDERED that the Four Hundred Twenty-Third Omnibus Objection is 

GRANTED as set forth herein; and it is further

ORDERED that the Claims to Be Disallowed are hereby disallowed in their 

entirety; and it is further

ORDERED that the Debtors’ right to object to the Remaining Claims on any 

grounds whatsoever is reserved; and it is further

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221003 ORD RE 423RD OMNI OBJ VERSION SEPTEMBER 29, 2022 3

ORDERED that Kroll is authorized and directed to designate the Claims to Be 

Disallowed as expunged on the official claims register in the Title III Cases; and it is further

ORDERED that this Order resolves Docket Entry No. 20049 in Case No. 17-3283; 

and it is further

ORDERED that this Court shall retain jurisdiction to hear and determine all matters 

arising from or related to the implementation, interpretation, or enforcement of this Order.

SO ORDERED.

Dated: October 3, 2022

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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