Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

16827 A.L. RAMOS MD., CSP Tax Credit $21,967.00

36843‐1 A.L. SUAREZ MANAGEMENT COMPANY INC. Tax Credit $25,000.00

38152 ABBOTT DIAGNOSTICS INTERNATIONAL, LTD. Tax Credit $0.00

39372 ABBOTT HEALTHCARE (PUERTO RICO) LTD. Tax Credit $0.00

23493

ABBOTT LABORATORIES FOR ITSELF AND AS THE

ULTIMATE PARENT COMPANY OF A GROUP OF

ENTITIES COMPRISING THE ABBOTT CONTROLLER

GROUP NUMBER 1009 FOR EXERCISE TAX

PURPOSES

Tax Credit $0.00

30714‐1 ACEVEDO CORTES, VIRGINIA Union Grievance $0.00

29411‐1 ADVANCED MRI GROUP OF PR PSC Tax Credit $60,000.00

130142

AIAC INTERNATIONAL PHARMA, LLC D/B/A

AVARA PHARMACEUTICAL SERVICES

Tax Credit $534,603.00

1

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Exhibit A Page 1 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

14002 AIG INSURANCE COMPANY‐‐ PUERTO RICO Tax Credit $3,572,507.83

63085 AIRPORT SHOPPES AND HOTELS CORP Tax Credit $28,338.00

9967 AJ WOODS & JOEL RODRIGUEZ Tax Credit $5,028.80

52198‐1

ALBERTO GALLARDO VILLAR & MARIA ELENA DE

LA CRUZ ECHEANDIA

Tax Credit $7,793.00

48321

ALFREDO L SUAREZ RAMIREZ & FRANCES M.

SERRALLES NEVAREZ

Tax Credit $106,772.00

57411

ALL CREDITORS LISTED IN ATTACHMENT WHO

ARE APPELLANTS IN CASE JOSE GARCIA MORALES

ET AL. VS, HTA, NO. 2016‐04‐1117 AT THE PUBLIC

SERVICE APPEALS COMMISSION

Public Employee $236,600.00

62145 ALZA CORPORATION Tax Credit $1,957,896.00

20739 AMADOR RODRIGUEZ, JOSE L Tax Credit $27,000.00

2

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Exhibit A Page 2 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

69502

AMERICAN BANKERS INSURANCE COMPANY OF

FLORIDA

Tax Credit $2,059.00

13042 AMF BOWLING CENTERS INC Tax Credit $43,932.00

101293 AMGEN MANUFACTURING, LIMITED Tax Credit $0.00

64812 AMGEN WORLDWIDE SERVICES, INC. Tax Credit $721,842.00

65296 AMO PUERTO RICO MANUFACTURING, INC. Tax Credit $39,156,317.00

33171

ANTONIO ADOLFO HERNANDEZ ‐ ALMODOVAR,

BECKY MARIE LOPEZ ‐ FREYTES

Tax Credit $7,775.00

67682

ANTONIO R. LOPEZ FELICES Y ESTELA LANDRON

NATER

Tax Credit $16,455.00

26486‐1 APONTE BERMUDEZ, LUIS D Tax Credit $2,816.00

3

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Exhibit A Page 3 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

87536 ARAMSCO, INC. Tax Credit $15,844.50

33521 ARMADA PRODUCTIONS,CORP Tax Credit $76,615.00

31187 ARMSTRONG PETROVICH, JOSE Tax Credit $27,089.00

59598 AROCHO BERRIOS, MIGUEL A. Tax Credit $20,422.00

52170 ASTRAZENECA PLC Tax Credit $45,000,000.00

75412 AUTOZONE PUERTO RICO, INC Tax Credit $0.00

21473 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $1,039,882.00

22032 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $125,459.00

4

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Exhibit A Page 4 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

22136 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $513,762.00

22370 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $1,148,306.00

23277 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $106,156.00

23300 AXA EQUITABLE LIFE INSURANCE COMPANY Tax Credit $2,600,845.00

168640 BARD SHANNON LIMITED Tax Credit $350,169.00

20235

BECTON DICKINSON CARIBE LTD., BECTON

DICKINSON AND COMPANY, BECTON DICKINSON

BIOSCIENCES, SYSTEM AND REAGENTS, AND

BENEX LMITED

Tax Credit $6,031,122.00

60117 BELLA INTERNATIONAL LLC Tax Credit $84,963.84

115264 BELLA INTERNATIONAL LLC Tax Credit $15,940.16

5

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Exhibit A Page 5 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

77645 BELLA INTERNATIONAL, LLC Tax Credit $142,764.71

82643 BELLA RETAIL GROUP, LLC Tax Credit $12,618.93

21482 BERMUDEZ VEVE, JUAN  J. Tax Credit $411,842.00

38873 BERNARD DIAZ, FELIX Tax Credit $78,331.00

148265 BIO‐MEDICAL APPLICATIONS OF AGUADILLA INC Tax Credit $613,595.00

146446 BIO‐MEDICAL APPLICATIONS OF ARECIBO, INC. Tax Credit $414,329.00

163078 BIO‐MEDICAL APPLICATIONS OF ARECIBO, INC. Tax Credit $1,289,644.00

142850 BIO‐MEDICAL APPLICATIONS OF BAYAMON, INC Tax Credit $305,168.00

6

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Exhibit A Page 6 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

157061 BIO‐MEDICAL APPLICATIONS OF CAROLINA, INC Tax Credit $653,407.00

152338 BIO‐MEDICAL APPLICATIONS OF HUMACAO INC. Tax Credit $489,191.00

154574 BIO‐MEDICAL APPLICATIONS OF MAYAGUEZ, INC. Tax Credit $314,555.00

161276 BIO‐MEDICAL APPLICATIONS OF PONCE, INC. Tax Credit $393,841.00

155902

BIO‐MEDICAL APPLICATIONS OF PUERTO RICO,

INC.

Tax Credit $4,375,371.00

153004 BIO‐MEDICAL APPLICATIONS OF RIO PIEDRAS INC Tax Credit $726,815.00

143675

BIO‐MEDICAL APPLICATIONS OF SAN GERMAN,

INC

Tax Credit $296,912.00

147147 BIO‐MEDICAL APPLICATIONS OF SAN JUAN, INC Tax Credit $260,565.00

7

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 7 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

85914 BIOMET ORTHOPEDICS PUERTO RICO, INC. Tax Credit $276,677.00

8992 BLUE RIBBON TAG LABEL Tax Credit $45,027.00

76621 BRAVO FERNANDEZ, JUAN F. Tax Credit $50,351.00

21519 BRIGTHOUSE LIFE INSURANCE COMPANY Tax Credit $480,000.00

48937‐1 BUENA VIBRA GROUP INC Tax Credit $83,680.00

16780‐1 CALDERON RIVERA, LUZ E Pension/Retiree $0.00

153660 CAREPOINT, INC. Tax Credit $234,854.00

53676 CARIBBEAN RESTAURANTS LLC Tax Credit $222,411.00

8

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Exhibit A Page 8 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

69437 CARIBBEN AMERICAN LIFE ASSURANCE COMPANY Tax Credit $490,488.00

73185

CARLOS J. ONETTI IRIZARRY & MARIANA M.

CONTRERAS GOMEZ

Tax Credit $0.00

107772

CASA GRANDE INTERACTIVE COMMUNICATIONS,

INC.

Tax Credit $331,986.00

179441‐1 CASIANO JUSINO, HAROLD Pension/Retiree $0.00

31179‐1 CASTRO MORALES, ELSIE Pension/Retiree $0.00

25512 CEMEX CAL, INC. Tax Credit $126,883.00

22164 CEMEX CONCRETOS INC Tax Credit $734,241.00

82166 CEMEX DE PUERTO RICO INC Tax Credit $3,248,160.28

9

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 9 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

24854 CEMEX TRANSPORTE, INC. Tax Credit $666,501.00

21478 CIGNA BEHAVIORAL HEALTH, INC. Tax Credit $32,400.00

142175‐1 CLINICA LAS AMERICAS GUAYNABO INC. Tax Credit $146,095.00

135846 CLINIQUE LABORATORIES, LLC Tax Credit $110,192.21

61789 CM LIFE INSURANCE COMPANY Tax Credit $131,196.00

48843‐1 COLECTIVO 84 CORP Tax Credit $72,072.00

149105 COLORCON PR, LLC Tax Credit $652,268.00

40174 COMBE PRODUCTS, INC. Tax Credit $7,074,071.00

10

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 10 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

21812‐1

CONNECTICUT GENERAL LIFE INSURANCE

COMPANY

Tax Credit $105,199.00

24954 COOPERATIVA DE A/C CAMUY Tax Credit $27,600.00

108971 COOPERATIVA DE A/C JESUS OBRERO Tax Credit $38,500.00

34382

COOPERATIVA DE AHORRO Y CREDITO DE LA

ASOCIACION DE MAESTROS DE PR

Tax Credit $27,600.00

36323 COOPERVISION CARIBBEAN CORPORATION Tax Credit $33,961,832.00

52395 COOPERVISION CARIBBEAN CORPORATION Tax Credit $1,957,538.00

52925 COOPERVISION CARIBBEAN CORPORATION Tax Credit $37,418,752.00

62668 CORDIS LLC Tax Credit $466,538,298.00

11

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Exhibit A Page 11 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

36149‐1 COSTCO WHOLESALE CORPORATION Tax Credit $464,306.33

84666‐1 COTTO SANTOS, EFRAIN Pension/Retiree $0.00

45281 CPG/GS PR NPL, LLC Tax Credit $1,946,841.00

27498 CRISTIAN LAY DE PR, INC. Tax Credit $27,399.00

106371 CRUZ CRUZ, ANA R

Public Employee &

Pension/Retiree $0.00

230 CRUZ SOTO, ROBERT Pension/Retiree $100,000.00

13158 CRUZ, ENID ESPINAR Pension/Retiree $0.00

53319 CUTLER‐HAMMER ELECTRICAL CO. Tax Credit $0.00

12

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Exhibit A Page 12 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

28852 DANTZLER, INC. Tax Credit $300,321.00

15304 DE LA VEGA, RICARDO A  HERRERA Tax Credit $89,969.00

20507 DESARROLLOS MULTIPLES INSULARES INC Tax Credit $27,993.00

143186 DESTILERIA SERRA LLES, INC. Tax Credit $259,613.00

114261 DIAZ LOPEZ, CARMEN M Pension/Retiree $0.00

68176 DL HOTEL COMPANY, LLC Tax Credit $8,626,259.00

73719 DL, LLC Tax Credit $10,009,350.60

47992

DOWDUPONT FOR ITSELF AN AS ULTIMATE

PARENT COMPANY OF A GROUP OF ENTITIES

COMPRISING THE DUPONT CONTROL GROUP

NUMBER 1031 FOR EXCISE TAX PURPOSES

Tax Credit $0.00

13

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Exhibit A Page 13 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

34704 DUPONT AGRICULTURAL CARIBE INDUSTRIES, LTD Tax Credit $756,204.31

21028

DUPONT ELECTRONIC MICROCIRCUITS

INDUSTRIES, LTD.

Tax Credit $3,551,197.85

151806 EASTERN AMERICAN FINANCIAL SERVICES Tax Credit $1,250.00

53636 EATON CORPORATION Tax Credit $0.00

28783 EBI PATIENT CARE, INC. Tax Credit $7,196,600.00

92248

EDWARDS (SHANGHAI)MEDICAL PRODUCTS CO.

LTD.

Tax Credit $38,228.00

78823 EDWARDS LIFESCIENCES (JAPAN) LIMITED Tax Credit $189,135.00

78567 EDWARDS LIFESCIENCES (TAIWAN) CORP Tax Credit $6,129.00

14

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Exhibit A Page 14 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

74526 EDWARDS LIFESCIENCES (THAILAND) LTD. Tax Credit $9,574.00

73918 EDWARDS LIFESCIENCES AG/SA Tax Credit $234,280.00

86970

EDWARDS LIFESCIENCES COLUMBIA S.A.S,

ROBERT WA SELLERS

Tax Credit $10,200.00

87324

EDWARDS LIFESCIENCES COMERICO PRUDUTOS

MEDICO‐CIRURGICOS LTDA

Tax Credit $7,740.00

74170 EDWARDS LIFESCIENCES LLC Tax Credit $218,959.00

90348 EDWARDS LIFESCIENCES LLC Tax Credit $218,959.00

73407‐1 EDWARDS LIFESCIENCES MALAYSIA SDN. BHD Tax Credit $1,354.00

87616 EDWARDS LIFESCIENCES MEXICO S.A. DE C.V. Tax Credit $2,191.00

15

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Exhibit A Page 15 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

85341 EDWARDS LIFESCIENCES NEW ZEALAND LIMITED Tax Credit $4,253.00

66164 EDWARDS LIFESCIENCES TECHNOLOGY SARL Tax Credit $34,942,899.00

49411 EDWIN SANTANA DE LA ROSA & ANA BLANES Tax Credit $387,495.00

5311 EL SEVEN INC. Tax Credit $2,130.05

85204‐1 ELI LILLY EXPORT, S.A. (PUERTO RICO BRANCH) Tax Credit $5,187,072.00

47849 EMPRESAS STEWART ‐ FUNERARIAS Tax Credit $5,391.00

47290 EMPRESAS STEWART‐CEMENTERIOS Tax Credit $174,182.00

73212 ESTEVE ABRIL, JERONIMO Tax Credit $23,252.00

16

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Exhibit A Page 16 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

69064 ETHICON LLC Tax Credit $75,517,194.00

69496 ETHICON LLC Tax Credit $18,650,658.00

68124 EVERTEC, INC. Tax Credit $944,002.00

83‐1 EVYANMICK, INC. Tax Credit $695.00

13573

FDIC AS RECEIVER FOR R‐G PREMIER BANK OF

PUERTO RICO

Tax Credit $23,481,768.00

70917 FEDERAL WARRANTY SERVICE CORPORATION Tax Credit $1,482.00

98258 FELICIANO ROSADO, JESUS Tax Refund $0.00

165061 FRESENIUS HEALTH PARTNERS PUERTO RICO LLC Tax Credit $229,897.00

17

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Exhibit A Page 17 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

44951‐1 FUENTES BENEJAM, GABRIEL Tax Credit $10,833.00

45060 FUENTES CONCRETE PILE Tax Credit $310,099.00

134911 FUNDACION DE INVESTIGACION DE DIEGO, INC. Tax Credit $12,240.00

128534 FUNDACION INVESTIGACION DE DIEGO, INC. Tax Credit $76,218.00

44404 GABRIEL FUENTES JR CONST CO Tax Credit $155,256.00

53077 GARCIA GONZALEZ, MARIA  S. Pension/Retiree $0.00

13329‐1 GARCIA MORALES, VICTOR RAFAEL Pension/Retiree $0.00

21355

GENERAL ELECTRIC COMPANY AND GE

INDUSTRIAL OF PR LLC AND CARIBE GE

INTERNATIONAL OF PUERTO RICO, INC.

Tax Credit $9,451,710.10

18

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 18 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

36147‐1 GINARA, INC Tax Credit $12,864.00

56758 GOMEZ HOLDINGS, INC. Tax Credit $3,899.00

1537 GONZALEZ MARTINEZ, HECTOR Pension/Retiree $25,000.00

87756 GONZALEZ TORRES & CO CPA, PSC Tax Credit $34,669.00

16559 GRUPO MEDICO SAN PABLO Tax Credit $29,712.00

28207 GRUPO NEUROLOGIA AVANZADA Tax Credit $39,191.00

52088

GUIDANT PUERTO RICO, B.V. D/B/A BOSTON

SCIENTIFIC

Tax Credit $34,814,806.00

30245 GUZMAN RODRIGUEZ, HUMBERTO Tax Credit $25,000.00

19

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Exhibit A Page 19 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

17184 HELAPAN INC. Tax Credit $125,890.63

33319 HENKEL PUERTO RICO, INC. Tax Credit $144,565.00

72951 HEWLETT PACKARD CARIBE BV, LLC Tax Credit $79,637,077.00

76891

HEWLETT PACKARD ENTERPRISE DEVELOPMENT

LP

Tax Credit $14,627,941.57

60705

HEWLETT PACKARD PUERTO RICO BV, LLC TAX ID:

98‐0380286

Tax Credit $789,070.00

26902 HILTON INTERNATIONAL OF PUERTO RICO INC. Tax Credit $237,121.00

130341 HILTON INTERNATIONAL OF PUERTO RICO, INC. Tax Credit $4,288,919.00

98233

HILTON WORLDWIDE INTERNATIONAL PUERTO

RICO LLC

Tax Credit $4,051,798.00

20

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 20 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

146090

HILTON WORLDWIDE INTERNATIONAL PUERTO

RICO LLC

Tax Credit $0.00

35012 HLT OWNED VIII HOLDING LLC Tax Credit $4,296,449.29

28369

HP INTERNATIONAL TRADING B.V. (PUERTO RICO

BRANCH) LLC

Tax Credit $9,361,362.50

48130 HPT IHG‐2 PROPERTIES TRUST Tax Credit $3,301,307.50

47310

HUGH A ANDREWS‐WOTOCHEK & SANDRA

NAPLES DELLSANDRO

Tax Credit $52,216.00

134119 INTERACTIVE SYSTEMS, INC. Tax Credit $250,948.00

82854

INTERNATIONAL AUTOMOTIVE DISTRIBUTOR

GROUP, LLC

Tax Credit $91,816.51

36330 IPR PHARMACEUTICALS INC. Tax Credit $23,656,501.00

21

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Exhibit A Page 21 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

43515 IPR PHARMACEUTICALS, INC Tax Credit $2,898,219.00

11620 IRIZARRY CAMACHO, LEONCIO Tax Credit $13,836.14

127756

IRON MOUNTAIN RECORDS MANAGEMENT

(PUERTO RICO), INC.

Tax Credit $426,581.00

21386 J & M DEPOT INC Tax Credit $122,875.77

35424 J R INDUSTRIAL CONTRACTOR INC Tax Credit $13,157.00

28501 J R INSULATION SALES AND SERV Tax Credit $55,988.00

144413‐1 JABIL NYPRO INTERNATIONAL B.V. Tax Credit $382,507.00

62405 JANSSEN CILAG MANUFACTURING LLC Tax Credit $8,511,307.00

22

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Exhibit A Page 22 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

65861 JANSSEN ORTHO LLC Tax Credit $63,655,937.00

67301 JCPENNEY PUERTO RICO, INC. Tax Credit $1,796,473.00

15109 JOAQUIN B. VISO ALONSO & OLGA LIZARDI

PORTILLA

Tax Credit $16,400,000.00

21348 JOAQUIN B. VISO ALONSO & OLGA LIZARDI

PORTILLA

Tax Credit $1,100,000.00

21471 JOAQUIN B. VISO ALONSO & OLGA LIZARDI

PORTILLA

Tax Credit $162,000.00

21476 JOAQUIN B. VISO ALONSO & OLGA LIZARDI

PORTILLA

Tax Credit $7,197,500.00

22315 JOAQUIN B. VISO ALONSO & OLGA LIZARDI

PORTILLA

Tax Credit $4,000,000.00

51260 JOHNSON & JOHNSON INTERNATIONAL Tax Credit $10,823,423.00

23

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 23 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

47340

JOSE G. PAGAN PEDRERO & NANCY A. LANSER

PLUMMER

Tax Credit $3,150.00

69195 KMART CORPORATION Tax Credit $0.00

69798 KMART CORPORATION Tax Credit $0.00

16736‐1 LABORATORIO CLINICO C&C, CSP Tax Credit $87,488.00

89704‐1 LABORATORIO CLINICO MINILLAS CORP Tax Credit $3,580.00

27527‐1 LABORATORY CORP OF AMERICA HOLDINGS Tax Credit $55,710.00

15783 LENNOX GARDENS INVESTMENTS, INC. Tax Credit $3,858,113.25

21422 LIFE INSURANCE COMPANY OF NORTH AMERICA Tax Credit $697,903.00

24

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 24 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

64791 LIFESCAN LLC Tax Credit $13,948,466.00

63121 LIFESCAN PRODUCTS, LLC Tax Credit $5,240,787.00

113034 LILLY DEL CARIBE, INC. Tax Credit $21,535,529.31

34517 LONGO RAVELO, ADRIEL Tax Credit $790,587.41

22053 LONGO SALADRIGAS, ALEJANDRO Tax Credit $292,279.41

66682 LOPEZ HERNANDEZ, MONICA

Public Employee &

Pension/Retiree $4,100.00

84773 LOPEZ LAY, CARLOS Tax Credit $132,813.00

51994 LUIS D. SOTO ZAYAS Y NILDA GIRAUD CERVERA Tax Credit $79,335.00

25

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 25 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

32074 M.T., INC. Tax Credit $61,018.00

103459‐1 MACY'S PUERTO RICO Tax Credit $3,460,347.00

16988 MADERA SANTOS, LUIS Pension/Retiree $0.00

130411‐1 MALDONADO ROSADO, NEFTALI Pension/Retiree $0.00

1623 MANUEL ROSA E HIJOS INC Tax Credit $76,181.00

81968

MARTIN G. MARXUACH TORROS Y MARIA D.

RODRIGUEZ RODRIGUEZ

Tax Credit $53,261.00

76464 MASSA DIEPPA, HILDA

Public Employee &

Pension/Retiree $75,000.00

62725

MASSACHUSETTS MUTUAL LIFE INSURANCE

COMPANY

Tax Credit $206,608.00

26

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 26 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

67125 MCNEIL HEALTHCARE LLC Tax Credit $153,897,343.00

56544 MCS HEALTH MANAGEMENT OPTIONS, INC. Tax Credit $725,481.00

59271 MCS LIFE INSURANCE COMPANY Tax Credit $4,492,445.00

37059 MENTOR TECHNICAL GROUP CORP. Tax Credit $20,218.00

17992 METROPOLITAN LIFE INSURANCE COMPANY Tax Credit $233,656.00

18026

METROPOLITAN TOWER LIFE INSURANCE

COMPANY

Tax Credit $365,732.00

25868

MICROSOFT CORPORATION, AND ITS

SUBSIDIARIES, MICROSOFT LICENSING GP;

MICROSOFT OPERATIONS PUERTO RICO, LLCI AND

MSLI LATAM, INC.

Tax Credit $0.00

111856 MINIMED DISTRIBUTION CORP. Tax Credit $0.00

27

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 27 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

74943‐1 MIRANDA, JULIO L. Tax Credit $10,859.00

91989‐1 MIRO, CARLOS Tax Credit $4,016,150.00

21987 MISTER PRICE, INC. Tax Credit $648,045.35

81820‐1 MOLINA HEALTHCARE OF PUERTO RICO, INC. Tax Credit $3,430,000.00

20076 MONY LIFE INSURANCE COMPANY Tax Credit $127,075.00

20224 MONY LIFE INSURANCE COMPANY Tax Credit $128,770.00

20232 MONY LIFE INSURANCE COMPANY Tax Credit $138,396.00

22582 MONY LIFE INSURANCE COMPANY Tax Credit $103,329.00

28

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 28 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

20915 MONY LIFE INSURANCE COMPANY OF AMERICA Tax Credit $9,446.00

22351 MONY LIFE INSURANCE COMPANY OF AMERICA Tax Credit $11,127.00

22793 MONY LIFE INSURANCE COMPANY OF AMERICA Tax Credit $36,746.00

23626 MONY LIFE INSURANCE COMPANY OF AMERICA Tax Credit $10,000.00

19587

MORTGAGE GUARANTY INSURANCE

CORPORATION

Tax Credit $2,323,566.67

112857 MOTORAMBAR, INC. Tax Credit $0.00

24277‐1 MPT CONSULTING GROUP, INC Tax Credit $65,000.00

90909 MSD INTERNATIONAL GMBH (PR BRANCH)LLC Tax Credit $216,530,073.00

29

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 29 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

44459 NESTLE PUERTO RICO, INC. Tax Credit $585,524.17

44566 NESTLE PUERTO RICO, INC. Tax Credit $6,196,775.00

54192

NESTOR L. CAMACHO SANCHEZ & MARILDA

VALLEJO ROLDAN

Tax Credit $2,830.00

150794 NEW CENTURY FINANCE CORP. Tax Credit $15,975.00

145742 OFG BANCORP Tax Credit $656,909.00

151244 OLYMPUS LATIN AMERICA, INC. Tax Credit $85,959.00

63789 OMJ PHARMACEUTICALS, INC. Tax Credit $1,261,333.00

30625 OMS LOYOLA, LUIS  J. Tax Credit $91,194.00

30

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 30 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

143566 ORIENTAL BANK Tax Credit $28,452,216.00

152303 ORIENTAL FINANCIAL SERVICES CORP. Tax Credit $452,903.00

56739 ORTIZ RUIZ, FLOR MARIA

Public Employee &

Pension/Retiree $82,000.00

21845 PEOPLES ADVANTAGE INC Tax Credit $31,117.77

74322 PEPSI COLA PUERTO RICO DISTRIBUTING, LLC Tax Credit $1,123,449.83

82091

PEPSI‐COLA MANUFACTURING INTERNATIONAL,

LIMITED

Tax Credit $2,035,150.00

99916 PFIZER PHARMACEUTICALS LLC Tax Credit $8,432,798.00

145305 POINT GUARD INSURANCE COMPANY Tax Credit $1,612,420.00

31

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 31 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

25998 PONCE CAPITAL CORPORATION Tax Credit $13,740.00

21626 PONCE DE LEON 1403 Tax Credit $52,546,335.00

23681‐1 PORTELA RODRIGUEZ, RAMON M. Tax Credit $21,832.00

22412‐1

PPG ARCHITECTURAL COATINGS (PUERTO RICO),

INC.

Tax Credit $1,013,805.00

70351 PPG ARCHITECTURAL COATINGS PR, INC. Tax Credit $0.00

82344 PRAXEDES M. RIVERA FERRER AND ANA M. ZAYAS Tax Credit $13,273.00

15164 PRIETO GARCIA , HERACILIO R. Tax Credit $164,439.65

43229 PROCTER & GAMBLE COMMERCIAL LLC Tax Credit $5,226,397.98

32

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 32 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

34482 PRO‐PAVE CORP. Tax Credit $25,678.00

60220 PUEBLO, INC. Tax Credit $13,068.00

88536 QBE SEGUROS Tax Credit $85,237.00

139125 QUALITY CARE DIALYSIS CENTER OF VEGA BAJA

INC

Tax Credit $478,092.00

75282‐1 RA RF INC Tax Credit $2,700.00

52542

RAMON M RUIZ COMAS & MARTA M TORO

LOPEZ

Tax Credit $21,096.00

47099

RAMON VIDAL CRUZ & ANA RONCHAS

MENENDEZ

Tax Credit $8,165.00

46525 RAMON VIDAL NADAL & AIDA A. CRUZ VIDAL Tax Credit $350,947.00

33

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 33 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

53889 RC LEGAL & LITIGATION SERVICES PSC Tax Credit $29,483.00

601‐1 REBARBER OCASIO, FRED Tax Credit $95,000.00

163291‐1

RENATO V. SARTORI SALVUCCI AND PAOLA

MARCHITA BAZZANO

Tax Credit $25,312.00

128275‐1 REYES AGUAYO, MARTA D Pension/Retiree $0.00

36107 RIDGE TOP DEVELOPMENT, INC. Tax Credit $6,512,790.00

20001 RIOS DELGADO, CARMEN Pension/Retiree $0.00

11218 RIVERA GERENA, SHEILA Pension/Retiree $0.00

25479‐1 RIVERA MARTINEZ PSC, OSCAR Tax Credit $11,509.00

34

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 34 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

28857

RIVERA MUNICH & HERNANDEZ LAW OFFICES,

P.S.C.

Tax Credit $93,815.00

36784‐1 RIVERA SOLIS, MYRIAM Pension/Retiree $0.00

46229‐1 RN PROMOTIONS & INC. Tax Credit $10,435.73

42643 ROBERTO SANTANA APARICIO Tax Credit $14,198.00

134485‐1 ROCHE‐PABON, MARTA I. Pension/Retiree $0.00

17781 RODRIGUEZ GONZALEZ, ANGEL A Tax Credit $38,361.00

50042 ROSA CORTES, GILBERTO SANTA Tax Credit $79,959.00

84294‐1 RSM LAW OFFICE, PSC Tax Credit $18,000.00

35

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 35 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

67444 RUIZ COMAS, ANA T Tax Credit $9,797.00

37682 RULLAN, LUIS G Tax Credit $3,745.00

11939 SAN PABLO PHYSICIAN GROUP INC Tax Credit $40,064.00

45614 SARTORIUS STEDIM FILTERS, INC Tax Credit $685,509.00

73891‐1 SARTORIUS STEDIM NORTH AMERICA, INC. Tax Credit $4,735.00

72329 SCHUESSLER, MORGAN M. AND KIMBERLY K. Tax Credit $8,891.00

82588 SEABOURNE DEVELOPMENT, CORP Tax Credit $192,159.00

69448 SEARS HOLDINGS CORPORATION Tax Credit $0.00

36

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 36 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

75217 SEARS PROTECTION COMPANY (PR), INC. Tax Credit $0.00

69384 SEARS ROEBUCK DE PR INC. Tax Credit $0.00

50897 SHELL TRADING (US) COMPANY Tax Credit $516,692.00

143530 SMITH & NEPHEW, INC. Tax Credit $1,644,830.00

54391 SOL PUERTO RICO LIMITED Tax Credit $36,408.00

22454 ST. JUDE MEDICAL PUERTO RICO LLC Tax Credit $9,305,456.00

42708 ST. JUDE MEDICAL PUERTO RICO LLC Tax Credit $12,073,696.00

46529 STAR LINK INC. Tax Credit $23,174.00

37

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 37 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

52434

SUN WEST FINANCIAL SERVICES INTERNATIONAL,

INC.

Tax Credit $178,392.00

66037 SURFSIDE HOTEL CORPORATION Tax Credit $2,891.00

60029 SYNOVOS PUERTO RICO, LLC Tax Credit $3,507,058.38

18885 TBLP PROPERTIES LLC Tax Credit $33,118.00

66332 THE GATORADE PUERTO RICO COMPANY Tax Credit $2,812,855.00

67768 THERMO KING CORPORATION, ET ALS Tax Credit $0.00

44037

THERMO KING DE PUERTO RICO, INC.; THERMO

KING PUERTO RICO MANUFACTURA, INC.; TK

PUERTO RICO SOLUCIONES CLIMATICAS, INC.; TK

PUERTO RICO AIRE INC.; TK PUERTO RICO

COMMERCIAL INC.

Tax Credit $0.00

25834 TIENDAS LA GLORIA, INC. Tax Credit $14,417.00

38

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 38 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

165584‐1 TIJERETA. LLC Tax Credit $54,909.00

30932‐1 TORRES AROCHO, SONYA Pension/Retiree $0.00

50949‐1 TORRES PAGAN, AMNERIS L Pension/Retiree $0.00

87564 TORRES RODRIGUEZ, MARIA MONSERRATE

Public Employee &

Pension/Retiree $125,000.00

140140 TORRES, LESLIE M.

Public Employee &

Pension/Retiree $0.00

79187 TOSHIBA AMERICA BUSINESS SOLUTIONS, INC. Tax Credit $261,643.00

67188 TOWER ACQUISITION GROUP, LLC Tax Credit $0.00

67458 TOWER EQUITY GROUP, LLC Tax Credit $0.00

39

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 39 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

19957 TOYOTA DE PR CORP Tax Credit $129,697.62

18773 TOYOTA DE PR CORP. Tax Credit $1,277.36

19923 TOYOTA DE PR CORP. Tax Credit $369,415.46

19948 TOYOTA DE PR CORP. Tax Credit $53,274.46

19983 TOYOTA DE PR CORP. Tax Credit $9,028.01

155136 TRIPLE‐S ADVANTAGE, INC. Tax Credit $2,311,480.00

152462 TRIPLE‐S BLUE, INC. I.I. Tax Credit $108,079.00

142624 TRIPLE‐S INSURANCE AGENCY, INC. Tax Credit $143,209.00

40

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 40 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

148206 TRIPLE‐S MANAGEMENT CORPORATION Tax Credit $397,213.00

137542 TRIPLE‐S PROPIEDAD, INC. Tax Credit $782,064.00

151484 TRIPLE‐S SALUD INC Tax Credit $13,830,873.00

144552 TRIPLE‐S VIDA, INC. Tax Credit $4,028,206.52

73237‐1 TROCHE PACHECO, IVETTE

Public Employee &

Pension/Retiree $0.00

80210 UNIVERSAL FINANCE, INC. Tax Credit $57,488.00

150245 UNIVERSAL GROUP, INC. Tax Credit $349,563.00

151075 UNIVERSAL INSURANCE COMPANY Tax Credit $583,195.00

41

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 41 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

91993

UNIVERSITY OF PUERTO RICO RETIREMENT

SYSTEM TRUST Pension/Retiree $34,189.67

179672

UNIVERSITY OF PUERTO RICO RETIREMENT

SYSTEM TRUST Pension/Retiree $2,194,304.18

49307‐1 USB UNITED SOCIAL BUSINESS CORP Tax Credit $23,994.00

26751 VAZQUEZ GONZALEZ, ANGEL A Tax Credit $11,498.00

19776 VAZQUEZ PLARD, JAIME RAFAEL Tax Credit $74,772.00

21332 VAZQUEZ PLARD, JAIME RAFAEL Tax Credit $127,564.00

87686 VF CORPORATION Tax Credit $0.00

81178 VF OUTDOOR LLC Tax Credit $0.00

42

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 42 of 43
Exhibit A

Claim Number Creditor Name ACR Procedures Claim Amount

86536 WARNER CHILCOTT COMPANY, LLC Tax Credit $25,448,353.00

90432 WERT SERRANO, LUISA Tax Credit $39,395.00

43

Case:17-03283-LTS Doc#:24019-1 Filed:04/18/23 Entered:04/18/23 11:39:52 Desc:

Exhibit A Page 43 of 43