Lehman Bankruptcy - In re: Lehman Brothers Holdings, Inc., et al., No. 08-13555

Lehman Plan Becomes Effective; Distributions to Begin April 17

On March 6, 2012, Lehman Brothers Holdings Inc. and its affiliated debtors announced that their Modified Third Amended Joint Chapter 11 Plan, which had been confirmed by the United States Bankruptcy Court for the Southern District of New York on December 6, 2011, had become effective. Distributions under the Plan will begin on April 17, 2012.

Anyone entitled to receive a distribution under the Plan must submit the appropriate Internal Revenue Service tax form and a certification required by the Office of Foreign Assets Control by March 23, 2012. If you are entitled to receive a distribution under the Plan but are unsure whether you have submitted the appropriate tax form and OFAC certification, we encourage you to contact us immediately.

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Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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