230110 ORD RE 527TH 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-SEVENTH 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 PARTIALLY NOT LIABLE

Upon the Five Hundred Twenty-Seventh 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 Partially Not Liable (Docket 

Entry No. 22261) (“Five Hundred Twenty-Seventh Omnibus Objection”)2 of the Commonwealth 

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

 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-Seventh Omnibus Objection.

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230110 ORD RE 527TH OMNI OBJ VERSION JANUARY 10, 2023 2

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 part certain claims filed 

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

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

Hundred Twenty-Seventh 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-Seventh 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-Seventh Omnibus Objection on 

November 2, 2022, and the rulings made therein, sustaining the Five Hundred Twenty-Seventh

Omnibus Objection as to Proof of Claim No. 83256 to the extent it asserts a claim arising out of

the litigation captioned Nilda Agosto Maldonado et al. v. Commonwealth of Puerto Rico Family 

Department et al., Civil No. KPE-2005-0608; and the remaining claims identified in the column 

titled “Claims to be Partially Disallowed” in Exhibit A to the Five Hundred Twenty-Seventh 

Omnibus Objection (collectively, the “Claims to Be Partially Disallowed”) having been found to 

be portions of 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-Seventh

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-Seventh 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-Seventh Omnibus Objection is 

GRANTED as set forth herein; and it is further

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230110 ORD RE 527TH OMNI OBJ VERSION JANUARY 10, 2023 3

ORDERED that the Claims to Be Partially Disallowed are hereby disallowed in

part; and it is further

ORDERED that, to the extent the Claims to Be Partially Disallowed purport to 

assert additional liabilities not associated with the Litigations, the holders of the Claims to Be 

Partially Disallowed will retain a Remaining Claim against the Debtors in respect of such amounts 

(collectively, the “Remaining Claims”), as set forth in Exhibit A to the Five Hundred TwentySeventh Omnibus Objection.

ORDERED that the Debtors’ right to object to the Remaining Claims is reserved; 

and it is further

ORDERED that Kroll is authorized and directed to designate as expunged the 

disallowed portions of the Claims to Be Partially Disallowed from 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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