Footnote 8

114. Defendant Yosemite Securities Trust I (“Yosemite I Trust”) is a Delaware businesstrust. Its address is care of Wilmington Trust Company, Rodney Square North, 1100 North MarketStreet, Wilmington, Delaware 19890-0001, Attn: Corporate Trust Administration. Its registeredoffice is CT Corporation System, 111 Eighth Avenue, New York, New York 10011. Citigroupformed or directed the formation of the Yosemite I Trust in connection with the Yosemite Itransaction. Under section 101(31) of the Bankruptcy Code, Yosemite I Trust is an insider withrespect to transfers made to it up to one year prior to the Petition Date.115. Defendant Yosemite Securities Company, Ltd. (“Yosemite Securities”) is a Jersey,Channel Islands limited liability company. Its principal address is care of Company Secretary, P.O.Box 1075, Elizabeth House, 9 Castle Street, St. Helier, Jersey JE4 2QP, Channel Islands. Citigroupformed or directed the formation of Yosemite Securities in connection with the Yosemite IItransaction.115A. Yukon River Assets L.L.C. (“Yukon”) is a limited liability company organized underthe laws of the State of Delaware. Its registered agent is care of National Registered Agents, Inc.,9 East Loockerman Street, Dover, Delaware 19901.116. Defendant Enron Credit Linked Notes Trust (“ECLN Trust”) is a Delaware businesstrust. Its address is care of Wilmington Trust Company, Rodney Square North, 1100 North MarketStreet, Wilmington, Delaware 19890-0001, Attn: Corporate Trust Administration. Citigroup formedor directed the formation of the ECLN Trust in connection with the Yosemite III transaction.117. Defendant Enron Credit Linked Notes Trust II (“ECLN II Trust”) is a Delawarebusiness trust. Its address is care of Wilmington Trust Company, Rodney Square North, 1100 NorthMarket Street, Wilmington, Delaware 19890-0001, Attn: Corporate Trust Administration. Citigroupformed or directed the formation of the ECLN II Trust in connection with the Yosemite IVtransaction.604041v1/007457-26-