230111 ORD RE 405TH OMNI CLAIM OBJ VERSION JANUARY 11, 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 CONCERNING SUPPLEMENTATION OF THE FOUR HUNDRED 

FIFTH OMNIBUS OBJECTION (NON-SUBSTANTIVE) OF THE 

COMMONWEALTH OF PUERTO RICO TO CROSS-DEBTOR DUPLICATE CLAIMS

The Court has received and reviewed the Four Hundred Fifth Omnibus Objection 

(Non-Substantive) of the Commonwealth of Puerto Rico to Cross-Debtor Duplicate Claims

(Docket Entry No. 19554 in Case No. 17-3283) (the “405th Omnibus Objection”) and the Notice 

of Presentment of Proposed Order Granting the Four Hundred Fifth Omnibus Objection (NonSubstantive) of the Commonwealth of Puerto Rico to Cross-Debtor Duplicate Claims (Docket 

Entry No. 20881 in Case No. 17-3283) (the “Notice of Presentment”), each of which was filed 

by the Financial Oversight and Management Board for Puerto Rico (the “Oversight Board”).

The 405th Omnibus Objection requests entry of an order, among other things,

disallowing certain proofs of claim asserted against the Commonwealth2 on the basis that “the 

asserted liability, if any, for the Claims to Be Disallowed is properly asserted against ERS . . . .” 

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 (“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”) (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 used but not defined herein have the meaning given to them in the 

405th Omnibus Objection.

Case:17-03283-LTS Doc#:23236 Filed:01/11/23 Entered:01/11/23 11:43:02 Desc: Main

Document Page 1 of 2
230111 ORD RE 405TH OMNI CLAIM OBJ VERSION JANUARY 11, 2023 2

(405th Omnibus Objection ¶ 13.) However, the Oversight Board has previously taken the 

position that Act 106-2017 (“Act 106”) transferred certain of ERS’s employment-related 

liabilities to the Commonwealth, and that the Commonwealth, rather than ERS, was the relevant 

Debtor. (See, e.g., Three Hundred Sixty-Seventh Omnibus Objection (Non-Substantive) of the 

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

Employment-Related Claims Asserted Against the Incorrect Debtor ¶ 21-24 (asserting that 

“claims against the Commonwealth or its component agencies for salaries or wage benefits,”

“class action wages and benefits claims,” “disability pension claims based on litigation,” and 

“pension benefits claims” all “may provide such claimholders an allowed claim against the 

Commonwealth, but not ERS”).) Certain of the proofs of claim listed on Exhibit A to the 405th 

Omnibus Objection appear to assert claims against Commonwealth agencies or claims based 

upon pension or wage liabilities that the Oversight Board has argued were assumed by the 

Commonwealth. (See, e.g., Proof of Claim No. 155526 (asserting claim for unpaid wages 

against the Department of Housing); Proof of Claim No. 66011 (asserting claim arising from

claimant’s retroactive salary adjustment and accrued retirement balance).)

Accordingly, the Oversight Board is hereby directed to file a supplemental 

memorandum by January 25, 2023, at 5:00 p.m. (Atlantic Standard Time) addressing the 

basis for disallowance of the Claims to Be Disallowed in favor of the Remaining Claims against 

ERS.

SO ORDERED.

Dated: January 11, 2023 /s/ Laura Taylor Swain

LAURA TAYLOR SWAIN

United States District Judge

Case:17-03283-LTS Doc#:23236 Filed:01/11/23 Entered:01/11/23 11:43:02 Desc: Main

Document Page 2 of 2