230308 ORD RE 525TH OMNI OBJ VERSION MARCH 8, 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-FIFTH 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 OF WHICH THE DEBTORS ARE NOT LIABLE

Upon the Five Hundred Twenty-Fifth 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 (Docket Entry No. 

22258) (the “Five Hundred Twenty-Fifth Omnibus Objection”)2 of the Commonwealth of Puerto

 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-Fifth Omnibus Objection.

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230308 ORD RE 525TH OMNI OBJ VERSION MARCH 8, 2023 2

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

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-Fifth Omnibus Objection 

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

Twenty-Fifth 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-Fifth Omnibus Objection having been provided to those parties 

identified therein, and no other or further notice being required; and the claims identified in the 

column titled “Claims to be Disallowed” in Exhibit A to the Five Hundred Twenty-Fifth 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-Fifth 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-Fifth 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-Fifth 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 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

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230308 ORD RE 525TH OMNI OBJ VERSION MARCH 8, 2023 3

ORDERED that this Order resolves Docket Entry No. 22258 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: March 8, 2023

/s/ Laura Taylor Swain

LAURA TAYLOR SWAIN

United States District Judge

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