Footnote 8

408J. On or about December 7, 2000, JGB Trust, a Delaware business trust, receivedClass B member interests in JJB-I and JJB-II, representing 99.99% of the economic interest in thoseentities. JGB Trust received the Class B member interests from two other entities – MEB-I LLCand MEB-II LLC (together, “MEB”) – that were wholly owned by EBIC-Apache. In exchange, andusing funds that it had received from the Barclays Loan and the LJM2-Max equity contribution, JGBTrust contributed Thirty-Five million Four Hundred Thousand Dollars ($35,400,000.00) to MEB,which MEB transferred to JJB-I and JJB-II, and which JJB-I and JJB-II then transferred toEBIC-Apache by way of the preferred distributions.408K. On or about December 7, 2000, ENA entered into the Total Return Swap Agreementwith JGB Trust. The Total Return Swap Agreement provided that JGB Trust would pay ENA anyamounts it received from JJB-I or JJB-II. It also provided that ENA would pay JGB Trust theamount of JGB Trust’s debt to Barclays. On or about the same date, Enron signed a guarantee thatit would pay JGB Trust all of ENA’s obligations under the Total Return Swap Agreement.408L. From approximately January 11, 2001 to approximately October 4, 2001, ENA paidJGB Trust sums equal to the interest on the Barclays Loan. JGB Trust transferred equal amountsto Barclays.408M. On or about October 4, 2001, Avici was unwound. EBIC-Apache, then known asEBS Ventures LLC (“EBS Ventures”), repurchased from JGB Trust the Class B member interestsin JJB-I and JJB-II, which represented the economic interest in the Avici Shares, for Two millionTen Thousand Eight Hundred Thirty-Two Dollars ($2,010,832.00).408N. On or about October 4, 2001, ENA paid JGB Trust Thirty-Two million ThreeHundred Eighty-Three Thousand Eight Hundred Thirty-One Dollars and Sixteen Cents($32,383,831.16) based on the terms of the Total Return Swap Agreement.604041v1/007457-137-