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8. The Toronto Dominion Defendants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219. The RBS Defendants ........................................2110. The RBC Defendants .......................................2311. The Bank Defendants’ Proofs of Claim . . . . . . . . . . . . . . . . . . . . . . . . . . 24C. Additional Defendants .............................................24D. Claim Transferee Defendants .......................................29III. JURISDICTION AND VENUE ...........................................29IV.FACTUAL ALLEGATIONS..............................................30A. Enron Insiders And The Bank Defendants Together Caused Enron’s Collapse...............................................................301. The Insiders Were Enron Officers With Power And Authority,Motivated By Greed.........................................32a. Fastow, Causey, McMahon, and Glisan caused Enron to enterinto the improper SPE transactions, and ensured thetransactions were improperly reported . . . . . . . . . . . . . . . . . . . . . 32b. Causey and Maxey caused Enron to enter into improper taxtransactions .........................................34c. Fastow and Kopper orchestrated (and profited from) thescheme through SPEs they managed . . . . . . . . . . . . . . . . . . . . . . 35d. The Insiders benefitted from their improper conduct . . . . . . . . . 35e. The Insiders are being held criminally accountable . . . . . . . . . . . 362. The Bank Defendants Were Essential To The Scheme And WereAlso Motivated By Greed ....................................383. How The Scheme Worked ....................................39a. Enron embraced mark to market accounting and trading . . . . . . 39b. Enron’s credit rating became vitally important . . . . . . . . . . . . . . 40c. The Insiders understood how the rating agencies determinedEnron’s credit rating...................................42604041v1/007457-ii-