230502 ORD RE 560TH OMNI OBJ VERSION MAY 2, 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 SIXTIETH 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 OBJECTING DEBTORS ARE NOT LIABLE

Upon the Five Hundred Sixtieth 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 Objecting Debtors are Not Liable (Docket 

Entry No. 23423 in Case No. 17-3283) (the “Five Hundred Sixtieth Omnibus Objection”),2 filed 

 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 (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 used but not defined herein shall have the meanings ascribed to them in 

the Five Hundred Sixtieth Omnibus Objection.

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230502 ORD RE 560TH OMNI OBJ VERSION MAY 2, 2023 2

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

System of the Government of the Commonwealth of Puerto Rico (“ERS,” and with the 

Commonwealth, “Objecting Debtors”), dated January 27, 2023, for entry of an order disallowing 

in their entirety certain claims filed against the Objecting Debtors, as more fully set forth in the 

Five Hundred Sixtieth Omnibus Objection and supporting exhibits thereto; and the Court having 

jurisdiction to consider the Five Hundred Sixtieth 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 Sixtieth 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 Sixtieth Omnibus Objection (collectively, the “Claims to Be Disallowed”) 

having been found to be claims for which the Commonwealth and/or ERS are not liable; and the 

Court having determined that the relief sought in the Five Hundred Sixtieth Omnibus Objection is 

in the best interest of the Objecting 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 Sixtieth 

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 Sixtieth 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 registry in the Title III Cases; and it is further

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230502 ORD RE 560TH OMNI OBJ VERSION MAY 2, 2023 3

ORDERED that this Order resolves Docket Entry No. 23423 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: May 2, 2023 /s/ Laura Taylor Swain 

LAURA TAYLOR SWAIN

United States District Judge

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