Footnote 8

Transferor Defendant continued to hold the claim, and any lien securing the subordinated claimshould be transferred to Subordination Plaintiff’s estate.1266I. Equitable subordination as requested herein is consistent with the provisions andpurposes of the Bankruptcy Code.COUNT 73B(Disallowance of Claims Under Bankruptcy Code Section 502(d);Against Claim Transferee Defendants)1266J. The allegations in paragraphs 1 through 1266I of this Complaint are incorporatedherein by reference.1266K. Each Transferred Claim would be subject to disallowance under section 502(d) ofthe Bankruptcy Code if (a) the Transferred Claim had not been transferred and instead had beenasserted against Subordination Plaintiff by, on behalf of, or for the benefit of the Claim TransferorDefendant in any capacity on or after the Petition Date, and (b) the Transferred Claim as assertedby, on behalf of, or for the benefit of the Claim Transferor Defendant would be subject todisallowance under section 502(d) of the Bankruptcy Code.1266L. Each Transferred Claim would be subject to disallowance under section 502(d) ofthe Bankruptcy Code if (a) the Transferred Claim was transferred after the Petition Date to aDefendant in this proceeding (the “Defendant Transferee”), and the Transferred Claim was notsubsequently transferred, but instead was asserted against Subordination Plaintiff by, on behalf of,or for the benefit of the Defendant Transferee after the Petition Date, and (b) the Transferee Claimas asserted by, on behalf of, or for the benefit of the Defendant Transferee would be subject todisallowance under section 502(d) of the Bankruptcy Code.1266M. Any Transferred Claim, to the extent that a Claim Transferor Defendant orDefendant Transferee held the Claim in any capacity on or after the Petition Date, should be604041v1/007457-417-