221003 ORD RE 417TH OMNI OBJ VERSION OCTOBER 3, 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 SEVENTEENTH OMNIBUS OBJECTION (SUBSTANTIVE) OF THE 

COMMONWEALTH OF PUERTO RICO TO EMPLOYEE CLAIMS ASSERTING LIABILITIES OWED BY 

ENTITIES THAT ARE NOT TITLE III DEBTORS

Upon the Four Hundred Seventeenth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico to Employee Claims Asserting Liabilities Owed by Entities That 

Are Not Title III Debtors (Docket Entry No. 20043) (the “Four Hundred Seventeenth Omnibus

Objection”),2 filed by the Commonwealth of Puerto Rico (“Commonwealth”), dated February 4, 

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 Seventeenth Omnibus Objection.

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221003 ORD RE 417TH OMNI OBJ VERSION OCTOBER 3, 2022 2

2022, for entry of an order disallowing in their entirety certain claims filed against the 

Commonwealth, as more fully set forth in the Four Hundred Seventeenth Omnibus Objection and 

supporting exhibits thereto; and the Court having jurisdiction to consider the Four Hundred 

Seventeenth 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 Seventeenth Omnibus Objection having been provided to those parties 

identified therein, and no other or further notice being required; and upon the Four Hundred 

Seventeenth Omnibus Objection (Substantive) of the Commonwealth of Puerto Rico to Employee 

Claims Asserting Liabilities Owed by Entities That Are Not Title III Debtors, dated May 24, 2022 

(Docket Entry No. 20986, the “Notice”), for entry of an order disallowing the Claims to Be Heard 

(as defined below) and the Claims to Be Disallowed via Notice of Presentment3

, as more fully set 

forth in the Notice; and upon the record of the hearing held on the Four Hundred Seventeenth

Omnibus Objection on March 23, 2022, and the rulings made therein sustaining the Four Hundred 

Seventeenth Omnibus Objection as to Proofs of Claim Nos. 179671 and 179673 (the “Claims to 

Be Heard”) on the grounds that claimant has not shown a basis for asserting a claim against the 

Commonwealth based on claimant’s employment with the Sugar Corporation; and the Court 

having determined that the relief sought in the Four Hundred Seventeenth Omnibus Objection is 

in the best interest of the Commonwealth 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 Seventeenth

Omnibus Objection establish just cause for the relief granted herein; and after due deliberation and 

sufficient cause appearing therefor, it is

3 Capitalized terms used but not otherwise defined herein have the meanings given to them 

in the Notice. 

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221003 ORD RE 417TH OMNI OBJ VERSION OCTOBER 3, 2022 3

ORDERED that the Four Hundred Seventeenth Omnibus Objection is GRANTED 

as set forth herein; and it is further

ORDERED that the Claims to be Heard and the Claims to Be Disallowed via Notice 

of Presentment (collectively, the “Claims to Be Disallowed”) are hereby disallowed in their 

entirety; and it is further

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

Disallowed from the official claims register in the Title III Case; and it is further

ORDERED that this Order resolves Docket Entry No. 20043 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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