Hearing Date and Time: May 16, 2013 at 10:00 AM (Prevailing Eastern Time) 

Response Deadline: May 9, 2013 at 4:00 PM (Prevailing Eastern Time) 

LAI-3186970v5 

JONES DAY 

Bruce Bennett 

Bennett L. Spiegel 

Lori Sinanyan 

555 South Flower Street, Fiftieth Floor 

Los Angeles, CA 90071 

Tel: (213) 243-2533 

Fax: (213) 243-2539 

Counsel for the Creditor Co-Proponents

MORRISON & FOERSTER LLP 

Brett H. Miller 

Melissa A. Hager 

Craig A. Damast 

1290 Avenue of the Americas 

New York, New York 10104 

Tel: (212) 468-8000 

Fax: (212) 468-7900 

Counsel for the Chapter 11 Trustee, CoProponent 

UNITED STATES BANKRUPTCY COURT 

SOUTHERN DISTRICT OF NEW YORK 

------------------------------------------------------- 

In re 

MF GLOBAL HOLDINGS LTD., et al., 

 

 Debtors.1

---------------------------------------------------------- 

x 

: 

: 

: 

: 

: 

: 

: 

: 

x 

 Chapter 11 

 Case No. 11-15059 (MG) 

 (Jointly Administered) 

AMENDED THIRTEENTH OMNIBUS OBJECTION OF 

PLAN PROPONENTS SEEKING TO RECLASSIFY CERTAIN CLAIMS 

THIS OBJECTION SEEKS TO RECLASSIFY CERTAIN CLAIMS. PARTIES 

RECEIVING THIS OBJECTION SHOULD REVIEW THE OBJECTION TO SEE IF 

THEIR NAME(S) AND/OR CLAIM(S) ARE LOCATED IN THE OBJECTION AND/OR 

IN THE EXHIBIT ATTACHED THERETO TO DETERMINE WHETHER THIS 

OBJECTION AFFECTS THEIR CLAIM(S). 

IF YOU HAVE QUESTIONS, PLEASE CONTACT THE CREDITOR COPROPONENTS’ COUNSEL, LORI SINANYAN, ESQ., AT (213) 243-2533. 

 

1

 The debtors in these chapter 11 cases are MF Global Holdings Ltd.; MF Global Finance USA Inc.; MF 

Global Capital LLC; MF Global Market Services LLC; MF Global FX Clear LLC; and MF Global 

Holdings USA Inc. (collectively, the “Debtors”). 

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TO THE HONORABLE MARTIN GLENN, UNITED STATES BANKRUPTCY JUDGE: 

1. The Plan Proponents2

 object to certain proofs of claim that are on account 

of (i) the purchase or sale of Notes3 (the “Notes Claims”), as listed on Schedule 1 to the proposed 

order (the “Proposed Order”) attached hereto as Exhibit B, (ii) tax penalties (the “Tax Penalty 

Claims”), as listed on Schedule 2 to the Proposed Order, or (iii) non-tax fines or penalties (the 

“Non-Tax Penalty Claims,” and together with the Notes Claims and Tax Penalty Claims, the 

“Notes and Penalty Claims”), as listed on Schedule 3 to the Proposed Order, and seek entry of 

the Proposed Order reclassifying the Notes and Penalty Claims as Subordinated Claims pursuant 

to sections 502(b), 510(b), and 726(a)(4) of the Bankruptcy Code, Rule 3007(d) of the Federal 

Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), this Court’s Order Pursuant to 

Section 105(a) of the Bankruptcy Code and Bankruptcy Rules 3007 and 9019(b) for Approval of 

Claims Objection Procedures and Settlement Procedures [Docket No. 906] (the “Claims 

Procedures Order”), this Court’s Order (I) Approving Disclosure Statement and the Form and 

Manner of Notice of the Disclosure Statement, (II) Establishing Procedures for Solicitation and 

Tabulation of Votes to Accept or Reject the Plan, (III) Scheduling Hearing on Confirmation of 

the Plan, (IV) Approving Related Notice and Objection Procedures, and (V) Approving Certain 

Pre-Confirmation Matters [Docket No. 1011] (the “Disclosure Statement Order”), and the Plan. 

In support of the Objection, the Plan Proponents submit the Declaration of Scott A. Rinaldi, 

attached hereto as Exhibit A (the “Rinaldi Declaration”). 

 

2

 The Plan Proponents are the chapter 11 trustee in these chapter 11 cases (the “Chapter 11 Trustee”) and the 

Creditor Co-Proponents, as defined in the Debtors’ confirmed plan [Docket No. 1267] (the “Plan”). 

Capitalized terms not otherwise defined herein shall have the meaning ascribed to them in the Plan. 

3

 Under the Plan, the “Notes” are, collectively, “(a) the 1.875% Convertible Senior Notes due 2016, (b) the 

9.00% Convertible Senior Notes due 2038, (c) the 3.375% Convertible Senior Notes due 2018, and (d) the 

6.25% Senior Notes due 2016, each as issued under the Indentures.” See Plan. § I.A.106. 

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I. JURISDICTION 

2. This Court has jurisdiction over this objection under 28 U.S.C. § 1334. 

This matter is a core proceeding under 28 U.S.C. § 157(b). Venue is proper before this Court 

under 28 U.S.C. §§ 1408 and 1409. 

II. BACKGROUND 

3. To date, approximately 2,024 administrative, secured, unsecured, and 

priority proofs of claim have been filed in these chapter 11 cases with asserted liabilities in 

excess of $11.4 billon, plus unliquidated amounts. Pursuant to the Claims Procedures Order, the 

Chapter 11 Trustee may file up to 200 objections to claims per omnibus objection, subject to 

certain limitations. 

4. On April 5, 2013, the Court entered an order confirming the Plan [Docket 

No. 1288]. After the effective date of the Plan, the Plan Administrator will have the authority to 

prosecute this Objection. See Plan § IV.C. 

5. On March 6, 2013, the Plan Proponents filed the Thirteenth Omnibus 

Objection of Plan Proponents Seeking to Reclassify Certain Claims [Docket No. 1163] (the 

“Original Objection”). In the Original Objection, the Plan Proponents incorrectly identified 

certain claims filed by the US Commodity Futures Trading Commission (the “CFTC”) as Tax 

Penalty Claims. See Original Objection, Exhibit B, Schedule 2. These claims (the “CFTC 

Claims”)4 are not Tax Penalty Claims, but they are Non-Tax Penalty Claims because they are 

claims based on fines or penalties under section 726(a)(4) of the Bankruptcy Code. Thus, they 

belong in Class 7 (Subordinated Claims) under the Plan.5

 

4

 The CFTC Claims are claims 1553, 1554, 1555, 1556, 1557, and 1558. 

5

 Prior to filing this amended Objection, but subsequent to the filing of the Original Objection, counsel for 

the Creditor Co-Proponents conferred with counsel for the CFTC to discuss the CFTC Claims and the Plan 

Proponents’ position that the CFTC Claims should be reclassified as Subordinated Claims. 

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6. This amended objection (the “Objection”) hereby amends and supersedes 

the Original Objection to (i) identify the CFTC Claims as Non-Tax Penalty Claims subject to 

subordination under 11 U.S.C. § 726(a)(4), and (ii) seek to reclassify the CFTC Claims as 

Subordinated Class 7 Claims under the Plan.6

III. OBJECTION AND RELIEF REQUESTED 

7. By this Objection and pursuant to sections 502 and 510(b) of the 

Bankruptcy Code, Bankruptcy Rule 3007, the Claims Procedure Order, and the Plan, the Plan 

Proponents request that the Court enter the Proposed Order reclassifying the Notes Claims 

identified on Schedule 1 to the Proposed Order, the Tax Penalty Claims identified on Schedule 2

to the Proposed Order, and the Non-Tax Penalty Claims identified on Schedule 3 to the Proposed 

Order as Subordinated Claims in Class 7A, 7B, 7C, 7D, 7E, or 7F, as appropriate, under the Plan. 

The Notes Claims should be reclassified because (i) they are subject to mandatory subordination 

under section 510(b) of the Bankruptcy Code, and (ii) the Plan provides that the Notes Claims 

shall be allowed only as Tier 1 Subordinated Claims in Class 7 of the Plan. See Plan § III.B.10. 

The Tax Penalty Claims and Non-Tax Penalty Claims should be reclassified because the Plan 

provides that they shall be allowed only as Tier 3 Subordinated Claims in Class 7 of the Plan. 

See Plan § III.B.10. 

IV. BASIS FOR RELIEF 

8. A filed claim is deemed allowed unless a party in interest objects thereto. 

See 11 U.S.C. § 502(a). If an objection refuting at least one of the claim’s essential allegations is 

asserted, the claimant then has the burden to demonstrate the validity of the claim. In re Oneida 

 

6

 In the Original Objection, the Plan Proponents reserved their right to amend the Original Objection. See

Original Objection ¶ 19. 

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Ltd., 400 B.R. 384, 389 (Bankr. S.D.N.Y. 2009); In re Rockefeller Ctr. Props., 272 B.R. 524, 

539 (Bankr. S.D.N.Y. 2000). 

9. Section 510(b) of the Bankruptcy Code provides that claims “for damages 

arising from the purchase or sale of [a security of the debtor or an affiliate of the debtor] . . . shall 

be subordinated to all claims . . . that are senior to or equal the claim . . . represented by such 

security.” 11 U.S.C. § 510(b). 

10. The Bankruptcy Code definition of “security” includes not only equity 

securities, but also debt securities like notes and bonds. 11 U.S.C. § 101(49). Thus, the plain 

language of section 510(b) applies to claims for damages arising from the purchase or sale of the 

Notes because the Notes are “securities” for purposes of section 510(b). See In re Washington 

Mut. Inc., 442 B.R. 314, 363 (Bankr. D. Del. 2011) (finding that the word “security,” as used in 

section 510(b), “is defined to include a debt security such as a note or bond”); In re Bankest 

Capital Corp., 361 B.R. 263, 267 (Bankr. S.D. Fla. 2006) (“The unambiguous language of the 

statute specifically includes debt securities . . . .”); In re Mid-American Waste Sys., Inc., 228 B.R. 

816, 825 (Bankr. D. Del. 1999) (“Congress did not limit the application of § 510(b) to equity 

securities. . . . The Bankruptcy Code defines the term ‘security’ to include a ‘note,’ ‘bond,’ or 

‘debenture.’ Thus, by its plain terms § 510(b) is intended to apply to both debtholders and 

equityholders.”); see also In re Granite Partners, L.P., 208 B.R. 332, 342 (Bankr. S.D.N.Y. 

1997) (subordinating debtholder claims under section 510(b)); In re Geneva Steel Co., 281 F.3d 

1173, 1177-78 (10th Cir. 2002) (subordinating debtholder claims based on the sale or purchase 

of bonds because bondholders “accept[] a different and higher risk of insolvency than [] general 

creditors,” and thus, such claims must be subordinated under section 510(b)). 

11. The Plan provides that claims “on account of [the] purchase or sale of 

Notes, if any, within the meaning of § 510(b) of the Bankruptcy Code, including, if Allowed, any 

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such Claims of any of the Securities Plaintiffs on account of their purchase or sale of Notes,” 

shall be allowed as Class 7, Tier 1 Subordinated Claims. See Plan § III.B.10. 

12. The Notes Claims assert damages arising from the purchase or sale of 

Notes. Thus, they are subject to subordination and reclassification as Class 7, Tier 1 

Subordinated Claims under the Plan. See Plan § III.B.10. 

13. Section 726(a)(4) of the Bankruptcy Code provides for subordination, to 

certain other claims, of “any allowed claim, whether secured or unsecured, for any fine, penalty, 

or forfeiture . . . .” 11 U.S.C. § 726(a)(4). This includes both tax penalty claims and non-tax 

fines and penalties. See Burden v. United States, 917 F.2d 115, 118 (3d Cir. 1990) (“Section 

726(a)(4) . . . explicitly subordinates non-pecuniary tax penalty claims.”); In re Best Refrigerated 

Express, Inc., 192 B.R. 503, 510 (Bankr. D. Neb. 1996) (“a prepetition tax negligence penalty 

may be subordinated to general unsecured claims in a Chapter 11 liquidating plan”); Texas Am. 

Oil Corp. v. U.S. Dep’t of Energy, 44 F.3d 1557, 1570-71 (Fed. Cir. 1995) (government’s claim 

under the Petroleum Overcharge Distribution and Restitution Act was a penalty claim subject to 

subordination under section 726(a)(4)). A claim that is not intended to compensate the claimant 

for actual damages suffered by that claimant is considered a penalty for purposes of section 

726(a)(4). See 11 U.S.C. § 726(a)(4) (claim is subject to section 726(a)(4) “to the extent that 

such fine, penalty, forfeiture, or damages are not compensation for actual pecuniary loss suffered 

by the holder of such claim”); In re Pheasant Cove LLC, No. 07-0058, 2008 WL 187529, at *5 

(Bankr. D. Idaho Jan. 18, 2008) (claim must be divided between compensatory portion, with 

priority under 11 U.S.C. § 726(a)(1), and non-compensatory penalty portion, with priority under 

11 U.S.C. § 726(a)(4)); Texas Am., 44 F.3d at 1569-70 (government’s statutory claim was not 

compensatory because the government was not the entity that suffered the actual pecuniary loss); 

Pennsylvania Dep’t of Public Welfare v. Davenport, 495 U.S. 552, 561-62 (1990) (state’s claim 

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LAI-3186970v5 -7- 

for obligations imposed as a condition of probation in a criminal action was a “penalty” under 

section 726(a)(4)). 

14. The Plan provides that claims “within the meaning of § 726(a)(4) of the 

Bankruptcy Code” shall be allowed as Class 7, Tier 3 Subordinated Claims. See Plan § III.B.10. 

15. The Tax Penalty Claims are on account of tax penalties, which are subject 

to subordination and reclassification as Class 7, Tier 3 Subordinated Claims under the Plan. See 

id. The Non-Tax Penalty Claims are non-tax fines or penalty claims to the extent they arise 

under the Commodity Exchange Act (the “CEA”) because the CFTC itself has not suffered any 

pecuniary loss as a result of the Debtors’ conduct. See Texas Am., 44 F.3d at 1569-70; 11 U.S.C. 

§ 726(a)(4). Furthermore, monetary damages available to the CFTC are identified as “fines” and 

“civil penalties” under the CEA. See 7 U.S.C. §§ 13(a)-(e) (identifying “fines” for various 

felonies under the CEA); 7 U.S.C. § 13a (assessing a “civil penalty” if an entity is “violating or 

has violated any of the provisions of this chapter or any of the rules, regulations, or orders of the 

[CFTC] thereunder”); 7 U.S.C. §§ 13a-1(a)-(d) (authorizing the CFTC to enjoin violations of the 

CEA and to impose various types of “civil penalties”). The CFTC also concedes that its claims 

are for “taxes or penalties.” See Proof of Claim Nos. 1553, 1554, 1555, 1556, 1557, and 1558 

(proofs of claim filed by the CFTC identifying such claims as tax or penalty claims in box 5 of 

the proof of claim form.). 

16. Thus, the Plan Proponents request that the Court enter the Proposed Order 

subordinating and reclassifying the Notes Claims as Tier 1 Subordinated Claims, the Tax Penalty 

Claims as Tier 3 Subordinated Claims, and the Non-Tax Penalty Claims as Tier 3 Subordinated 

Claims in Class 7A, 7B, 7C, 7D, 7E, or 7F, as appropriate, under the Plan. 

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LAI-3186970v5 -8- 

V. RESERVATION OF RIGHTS 

17. The Plan Proponents reserve all rights to object on any basis to any Notes 

and Penalty Claim as to which the Court does not grant the relief requested herein. Without 

limiting the generality of the foregoing, the Plan Proponents specifically reserve the right to 

amend this Objection, file additional papers in support of this Objection, or take other 

appropriate actions, including to: (a) respond to any allegation or defense that may be raised in a 

response filed in accordance with the Claims Procedures Order by or on behalf of any of the 

claimants or other interested parties, (b) object further to any Notes and Penalty Claim for which 

a claimant provides (or attempts to provide) additional documentation or substantiation, and 

(c) object further to any Notes and Penalty Claim based on additional information that may be 

discovered upon further review by the Plan Proponents or through discovery. 

VI. NOTICE 

18. In accordance with the Claims Procedures Order, notice of this Objection 

has been served on (a) all claimants whose claims are the subject of this Objection, and their 

counsel, if known, and (b) other parties entitled to notice pursuant to the Court’s Order Pursuant 

to 11 U.S.C. § 105(a) of the Bankruptcy Code and Fed. R. Bankr. P. 1015(c) and 9007 

Implementing Certain Notice and Case Management Procedures [Docket No. 256] (the “Case 

Management Order”).. The Plan Proponents submit that no other or further notice need be 

provided.7

 

 

7

 Furthermore, this amended Objection is timely filed to be heard at the May 16, 2013 hearing. 

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LAI-3186970v5 -9- 

WHEREFORE, the Plan Proponents respectfully request entry of the Proposed 

Order granting the relief requested herein and such other and further relief as the Court may 

deem proper. 

Dated: April 16, 2013 

New York, New York 

Respectfully submitted, 

 /s/ Bruce Bennett 

Bruce Bennett 

Bennett L. Spiegel 

Lori Sinanyan 

JONES DAY 

555 South Flower Street, 50th Floor 

Los Angeles, CA 90071 

Tel: 213-489-3939 

Fax: 213-243-2539 

mfglobalbk@jonesday.com 

ATTORNEYS FOR THE CREDITOR 

CO-PROPONENTS 

 /s/ Brett H. Miller 

Brett H. Miller 

Melissa A. Hager 

Craig A. Damast 

MORRISON & FOERSTER LLP 

1290 Avenue of the Americas 

New York, New York 10104 

Tel: (212) 468-8000 

Fax: (212) 468-7900 

ATTORNEYS FOR THE CHAPTER 11 

TRUSTEE, CO-PROPONENT 

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LAI-3186970v5 

EXHIBIT A

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LAI-3186970v5 

UNITED STATES BANKRUPTCY COURT 

SOUTHERN DISTRICT OF NEW YORK 

---------------------------------------------------------------

In re 

MF GLOBAL HOLDINGS LTD., et al., 

 

 Debtors.1

---------------------------------------------------------------

x 

: 

: 

: 

: 

: 

: 

x 

Chapter 11 

Case No. 11-15059 (MG) 

(Jointly Administered)

DECLARATION OF SCOTT A. RINALDI IN SUPPORT OF THE AMENDED 

THIRTEENTH OMNIBUS OBJECTION OF PLAN PROPONENTS SEEKING TO 

RECLASSIFY CERTAIN CLAIMS

I, Scott A. Rinaldi, hereby declare as follows: 

I am a Managing Director with FTI Consulting Inc. (“FTI”). FTI is the financial 

advisor to the Chapter 11 Trustee. The Chapter 11 Trustee has duly authorized me to make and 

submit this declaration (the “Declaration”) in support of the Amended Thirteenth Omnibus 

Objection Of Plan Proponents Seeking To Reclassify Certain Claims (the “Objection”), filed 

pursuant to the Order Pursuant to Section 105(a) of the Bankruptcy Code and Bankruptcy 

Rules 3007 and 9019(b) for Approval of Claims Objection Procedures and Settlement 

Procedures [Docket No. 906].2

Except as otherwise indicated, all facts set forth in this Declaration are based on 

my personal knowledge, upon information supplied to me by the Chapter 11 Trustee’s and the 

Creditor Co-Proponents’ professionals, upon information learned from the review of relevant 

 

1

 The debtors in these chapter 11 cases are MF Global Holdings Ltd.; MF Global Finance USA Inc.; MF 

Global Capital LLC; MF Global Market Services LLC; MF Global FX Clear LLC; and MF Global 

Holdings USA Inc. (collectively, the “Debtors”). 

2

 Capitalized terms not otherwise defined herein shall have the meaning ascribed to them in the Objection. 

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LAI-3186970v5 

EXHIBIT B

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LAI-3186970v5 

UNITED STATES BANKRUPTCY COURT 

SOUTHERN DISTRICT OF NEW YORK 

---------------------------------------------------------------

In re 

MF GLOBAL HOLDINGS LTD., et al., 

 

 Debtors.1

---------------------------------------------------------------

x 

: 

: 

: 

: 

: 

: 

x 

Chapter 11 

Case No. 11-15059 (MG) 

(Jointly Administered)

ORDER GRANTING THE AMENDED THIRTEENTH OMNIBUS OBJECTION OF 

PLAN PROPONENTS SEEKING TO RECLASSIFY CERTAIN CLAIMS 

This matter coming before the Court on the Amended Thirteenth Omnibus 

Objection of Plan Proponents Seeking to Reclassify Certain Claims (the “Objection”);2

 the Court 

having reviewed the Objection and the Rinaldi Declaration, and having heard the statements of 

counsel regarding the relief requested in the Objection at a hearing before the Court 

(the “Hearing”); the Court finding that (i) the Court has jurisdiction over this matter pursuant to 

28 U.S.C. §§ 157 and 1334, (ii) venue is proper before the Court pursuant to 28 U.S.C. §§ 1408 

and 1409, (iii) this is a core proceeding pursuant to 28 U.S.C. § 157(b), and (iv) notice of the 

Objection and the Hearing was adequate and in compliance with the Case Management Order, 

the Bankruptcy Code, the Bankruptcy Rules, and the Local Bankruptcy Rules; and the Court 

having found and determined that the relief sought in the Objection is in the best interests of the 

Debtors’ estates and their creditors and other parties in interest; and the Court having determined 

that the legal and factual bases set forth in the Objection and at the Hearing establish just cause 

for the relief granted herein; and after due deliberation and sufficient cause appearing therefor; 

 

1

 The debtors in these chapter 11 cases are MF Global Holdings Ltd.; MF Global Finance USA Inc.; MF 

Global Capital LLC; MF Global Market Services LLC; MF Global FX Clear LLC; and MF Global 

Holdings USA Inc. (collectively, the “Debtors”). 

2

 Capitalized terms not otherwise defined herein have the meanings given to them in the Objection. 

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IT IS HEREBY ORDERED THAT: 

1. The Objection is SUSTAINED. 

2. Pursuant to § 502(b), § 510(b) and § 726(a)(4) of the Bankruptcy Code, 

Rule 3007 of the Bankruptcy Rules, the Claims Procedures Order, and the Plan, (i) the Notes 

Claims listed on Schedule 1 attached hereto are hereby reclassified as Tier 1 Subordinated 

Claims in Class 7A, 7B, 7C, 7D, 7E or 7F, as appropriate, under the Plan, (ii) the Tax Penalty 

Claims listed on Schedule 2 attached hereto are hereby reclassified as Tier 3 Subordinated 

Claims in Class 7A, 7B, 7C, 7D, 7E or 7F, as appropriate, under the Plan, and (iii) the Non-Tax 

Penalty Claims listed on Schedule 3 attached hereto are hereby reclassified as Tier 3 

Subordinated Claims in Class 7A, 7B, 7C, 7D, 7E, or 7F, as appropriate, under the Plan. 

3. To the extent the relief requested in the Objection is not granted herein as 

to any particular Notes and Penalty Claim, the Plan Proponents may object to such Notes and 

Penalty Claim in the future on any basis. 

4. The Notes and Penalty Claims, as reclassified in Class 7A, 7B, 7C, 7D, 

7E, or 7F, as appropriate, under the Plan are neither allowed nor disallowed at this time, and are 

subject to any future objections on any basis. 

5. The reclassification of the Notes and Penalty Claims does not constitute 

any admission or finding with respect to such Claims, and the Plan Proponents’ rights to object 

on any basis is hereby preserved. 

6. The Plan Proponents are authorized to take all actions necessary to 

effectuate the relief granted pursuant to this Order in accordance with the Objection. 

7. The terms and conditions of this Order shall be immediately effective and 

enforceable upon entry of the Order. 

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8. This Court shall retain jurisdiction with respect to all matters arising from 

or related to the implementation of this Order. 

Dated: ______________, 2013 

 New York, New York 

 UNITED STATES BANKRUPTCY JUDGE 

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SCHEDULE 1

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MF Global Holdings Ltd., et al.

Schedule 1 to Exhibit B - Reclassify Claims to Class 

Note: Claimants are listed alphabetically by last name or by entity name.

SEQ 

NO. NAME CLAIM NO. DATE FILED CLAIMED DEBTOR CASE 

1

ALLABAUGH, JOHN R21 SPRUCE AVEPLAINS, PA 18705

904 08/15/12 MF Global Holdings Ltd. 11-150

2

APOLLO INVESTMENTS OF NV LPATTN PAUL SAKMAR5739 CARROLLTON CTROCHESTER HILLS, MI 48306

520 07/30/12 MF Global Holdings Ltd. 11-150

3

BUCKLAN, PHYLLIS AND BARNETT 176 E 77TH ST APT 5DNEW YORK, NY 10075

561 07/30/12 MF Global Holdings Ltd. 11-150

4

BUELL, HELEN 120 N VAL VISTA DR #19MESA, AZ 85213

1095 08/20/12 MF Global Holdings Ltd. 11-150

5

BURNS, FRED L1108 HANOVER RDYORK, PA 17408

406 07/25/12 MF Global Holdings Ltd. 11-150

6

CARR, EDWARD A2331 DUE WEST DRTHE VILLAGES, FL 32162

723 08/07/12 MF Global Holdings Ltd. 11-150

7

CHRISTMAN FAMILY TRUST1904 CENTENNIAL DRGREAT FALLS, MT 59404

377 07/23/12 MF Global Holdings Ltd. 11-150

8

DAWSON, JIMMIE PO BOX 1383LOS GATOS, CA 95031

1653 08/23/12 MF Global Holdings Ltd. 11-150

9

DIXON, JEANNETTE 414 N FIRJENKS, OK 74037

859 08/13/12 MF Global Holdings Ltd. 11-150

10

ELAINE M BERSON (IRA)3 STERLINGTON RDSTERLINGTON, NY 10974

847 08/13/12 MF Global Holdings Ltd. 11-150

11

GLACE, RAYMOND 128 SYCAMORE DRLANGHORNE, PA 19053

725 08/07/12 MF Global Holdings Ltd. 11-150

Pg. 1 of 3

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MF Global Holdings Ltd., et al.

Schedule 1 to Exhibit B - Reclassify Claims to Class 

Note: Claimants are listed alphabetically by last name or by entity name.

SEQ 

NO. NAME CLAIM NO. DATE FILED CLAIMED DEBTOR CASE 

12

GUNDLACH, RUTH A S7 LESLIE LNWALLINGFORD, PA 19086

724 08/07/12 MF Global Holdings Ltd. 11-150

13

HACKETT, GERALD 15 THOMSEN RDHAMPTON, NH 03842

1114 08/20/12 MF Global Holdings Ltd. 11-150

14

HALL, VALERIE A1909 9TH AVE E POB 25UNIVERSITY PARK, IA 52595

1598 08/22/12 MF Global Holdings Ltd. 11-150

15

HOPPE, JOHN FOY715 WALNUT STHAZARD, KY 41701

535 07/30/12 MF Global Holdings Ltd. 11-150

16

HYNDS, LINN AND PATRICIA 3439 FIRST AVEST JAMES CITY, FL 33956

645 08/04/12 MF Global Holdings Ltd. 11-150

17

LAZARE, HARVEY M73 BUTTONWOOD DRDIX HILLS, NY 11746

563 07/30/12 MF Global Holdings Ltd. 11-150

18

PAUL A SAKMAR TRUSTC/O PAUL A SAKMAR5739 CARROLLTON CTROCHESTER HILLS, MI 48306

519 07/30/12 MF Global Holdings Ltd. 11-150

19

ROBERT TURTZ TRADITIONAL IRAVILLAGE AT OCTOBER MOUNTAIN, 880 EAST STUNIT 14BLEE, MA 01238

959 08/17/12 MF Global Holdings Ltd. 11-150

20

ROSEBORO, RALPH W200 ROYAL HORSE WAYREINHOLDS, PA 17569

511 07/30/12 MF Global Holdings Ltd. 11-150

21

SCHWARTZ, MARTIN AND JUDITH G 58 WESTCOTT RDPRINCETON, NJ 08540

1779 09/22/12 MF Global Holdings Ltd. 11-150

22

SEBEO, LUCIEN 33 AVENUE PAUL DOUMER75116 PARIS FRANCE

890 08/14/12 MF Global Holdings Ltd. 11-150

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Schedule 1 to Exhibit B - Reclassify Claims to Class 

Note: Claimants are listed alphabetically by last name or by entity name.

SEQ 

NO. NAME CLAIM NO. DATE FILED CLAIMED DEBTOR CASE 

23

THE SIMON FAMILY TRUST U/A 10-17-02ATTN FRED M SIMON & DENISE A SIMON TTEE27 BUCKSKIN RDBELL CANYON, CA 91307

853 08/13/12 MF Global Holdings Ltd. 11-150

24

STEWART FRISCH R/O IRA7412 VIA SISTINA STLAS VEGAS, NV 89131

1162 08/20/12 MF Global Holdings Ltd. 11-150

25

TRAUB, GERALD A15 GREENLEAF HILLGREAT NECK, NY 11023

562 07/30/12 MF Global Holdings Ltd. 11-150

26

U/W STANLEY E SMITH STANLEY E SMITH TRUSTSAMUEL A SMITH TTEEC/O SAMUEL A SMITH MD200 SUFFOLK CRESBRENTWOOD, TN 37027

588 08/01/12 MF Global Holdings Ltd. 11-150

27

VIRGINIA RETIREMENT SYSTEMC/O COLE SCHOTZ MEISEL FORMAN & LEONARD PAATTN JOHN H DRUCKER ESQ900 THIRD AVE 16TH FLNEW YORK, NY 10022

1374 08/22/12 MF Global Holdings Ltd. 11-150

28

WATTS, CLAYTON 26351 VIA LARAMISSION VIEJO, CA 92691

379 07/23/12 MF Global Holdings Ltd. 11-150

29

ZAPPALA, RICHARD A6800 SE HARBOR CIRSTUART, FL 34996

1195 08/20/12 MF Global Holdings Ltd. 11-150

TOTA

* Denotes an unliquidated component.

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SCHEDULE 2

 

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Schedule 2 to Exhibit B - Reclassify Tax Penalty Claims to Class 

Note: Claimants are listed alphabetically by last name or by entity name.

SEQ 

NO. NAME CLAIM NO. DATE FILED CLAIMED DEBTOR CASE NO. CLAIM AMOUN

1

CITY OF NEW YORK DEPARTMENT OF FINANCEATTN SAUL T FISHMAN OF COUNSEL TO THESPECIAL ASSISTANT CORPORATION COUNSEL345 ADAMS ST 3RD FLBROOKLYN, NY 11201

206 06/05/12 MF Global Holdings 

Ltd.

11-15059 Prio

$15,090,121

2

FRANCHISE TAX BOARDBANKRUPTCY SECTION MS A340PO BOX 2952SACRAMENTO, CA 95812

721 08/03/12 MF Global Holdings 

USA Inc.

12-10863 Priority: $825

3

GEORGIA DEPARTMENT OF REVENUECOMPLIANCE DIVISIONBANKRUPTCY SECTION1800 CENTURY BLVD NE STE 17200ATLANTA, GA 30345

173 05/11/12 MF Global Finance 

USA Inc.

11-15058 Secured: $0

Priority: $1,725

Unsecured: $734

4

JACKSON COUNTY DIRECTOR OF COLLECTIONSJACKSON COUNTY - COLLECTIONS DEPTATTN BANKRUPTCY415 E 12TH ST STE 100KANSAS CITY, MO 64106

33 12/16/11 MF Global Holdings 

Ltd.

11-15059 Priority: $2,123

5

NEW YORK STATE DEPARTMENT OF TAXATIONAND FINANCEBANKRUPTCY SECTIONPO BOX 5300ALBANY, NY 12205

36 12/05/11 MF Global Holdings 

Ltd.

11-15059 Priority: $1,030

Unsecured: $250

6

NEW YORK STATE DEPARTMENT OF TAXATIONAND FINANCEBANKRUPTCY SECTIONPO BOX 5300ALBANY, NY 12205

225 06/27/12 MF Global Finance 

USA Inc.

11-15058 Admin: $4,928

7

NEW YORK STATE DEPARTMENT OFTAXATION AND FINANCEBANKRUPTCY SECTIONPO BOX 5300ALBANY, NY 12205

1760 09/04/12 MF Global Holdings 

USA Inc.

12-10863 Prio

$6,980,714

Unsecu

$1,510,512

8

NEW YORK STATE DEPARTMENT OFTAXATION AND FINANCEBANKRUPTCY SECTIONPO BOX 5300ALBANY, NY 12205

1761 09/04/12 MF Global Finance 

USA Inc.

11-15058 Prio

$13,747,316

Unsecu

$4,668,623

* Denotes an unliquidated component. TOTAL: 

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SCHEDULE 3

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MF Global Holdings Ltd., et al.

Schedule 3 to Exhibit B - Reclassify Non-Tax Penalty Claims to C

Note: Claimants are listed alphabetically by last name or by entity name.

SEQ 

NO. NAME CLAIM NO. DATE FILED CLAIMED DEBTOR CASE NO. CLAIM AM

1

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZ ASSIST GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1553 08/22/12 MF Global Holdings 

USA Inc.

12-10863 Unli

2

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZ ASSIST GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1554 08/22/12 MF Global FX Clear 

LLC

11-15810 Unli

3

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZ ASSIST GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1555 08/22/12 MF Global Market 

Services LLC

11-15809 Unli

4

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZ ASSIST GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1556 08/22/12 MF Global Capital 

LLC

11-15808 Unli

5

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZASSISTANT GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1557 08/22/12 MF Global Finance 

USA Inc.

11-15058 Unli

6

US COMMODITY FUTURES TRADING COMMISSIONATTN ROBERT A SCHWARTZASSISTANT GENERAL COUNSELTHREE LAFAYETTE PLAZA1155 21ST ST NWWASHINGTON, DC 20581

1558 08/22/12 MF Global Holdings 

Ltd.

11-15059 Unli

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