230110 ORD RE 526TH OMNI OBJ VERSION JANUARY 10, 2023 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 FIVE HUNDRED TWENTY-SIXTH OMNIBUS OBJECTION 

(SUBSTANTIVE) OF THE COMMONWEALTH OF PUERTO RICO AND THE EMPLOYEES 

RETIREMENT SYSTEM OF THE GOVERNMENT OF THE COMMONWEALTH OF 

PUERTO RICO TO CLAIMS FOR WHICH THE DEBTORS ARE NOT LIABLE

Upon the Five Hundred Twenty-Sixth Omnibus Objection (Substantive) of the 

Commonwealth of Puerto Rico and the Employees Retirement System of the Government of the 

Commonwealth of Puerto Rico to Claims for which the Debtors Are Not Liable (the “Five Hundred 

Twenty-Sixth Omnibus Objection”)2 of the Commonwealth of Puerto Rico (Docket Entry No. 

22259) (the “Commonwealth”) and the Employees Retirement System of the Government of the 

 1 The Debtors in the 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-5523-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 

Five Hundred Twenty-Sixth Omnibus Objection.

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230110 ORD RE 526TH OMNI OBJ VERSION JANUARY 10, 2023 2

Commonwealth of Puerto Rico (“ERS,” and together with the Commonwealth, the “Debtors”),

dated September 16, 2022, for entry of an order disallowing in their entirety certain claims filed 

against the Debtors, as more fully set forth in the Five Hundred Twenty-Sixth Omnibus Objection 

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

Twenty-Sixth 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 Five Hundred Twenty-Sixth Omnibus Objection having been provided to those 

parties identified therein, and no other or further notice being required; and upon the record of the 

hearing held on the Five Hundred Twenty-Sixth Omnibus Objection on November 2, 2022 (the 

“Hearing”), and the rulings made therein, sustaining the Five Hundred Twenty-Sixth Omnibus 

Objection as to Proof of Claim No. 113154 on the grounds that the claimant failed to proffer

evidence of a valid claim against the Title III debtors; and upon the Debtors’ withdrawal of the 

Five Hundred Twenty-Sixth Omnibus Objection solely as to Proof of Claim No. 32127 on the 

record of the Hearing; and the remaining claims identified in the column titled “Claims to be 

Disallowed” in Exhibit A to the Five Hundred Twenty-Sixth Omnibus Objection (collectively, the 

“Claims to Be Disallowed”) having been found to be claims for which neither the Commonwealth 

nor any other Title III debtor is liable; and the Court having determined that the relief sought in 

the Five Hundred Twenty-Sixth Omnibus Objection is in the best interest of the Debtors, their 

creditors, and all the parties in interest; and the Court having determined that the legal and factual 

bases set forth in the Five Hundred Twenty-Sixth Omnibus Objection establish just cause for the 

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

ORDERED that the Five Hundred Twenty-Sixth Omnibus Objection is GRANTED

as set forth herein; and it is further

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230110 ORD RE 526TH OMNI OBJ VERSION JANUARY 10, 2023 3

ORDERED that the Claims to Be Disallowed set forth on Exhibit A attached hereto

are hereby disallowed in their entirety; and it is further 

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

Disallowed set forth on Exhibit A attached hereto as expunged on the official claims register in 

the Title III Cases; 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: January 10, 2023 

 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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