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D. Banque Francaise du Commerce Exterieur Swaps .... 51
E. Brunswick Swaps .................. 52
VI. Otrabanda Investerings Partnership ........... 53
A. Structure ..................... 53
B. Bartolo Corporation ................ 55
C. Otrabanda Organizational Meeting .......... 56
D. Miscellaneous Fees ................. 60
VII. Otrabanda Transactions ................ 61
A. Otrabanda's Purchase of Certificates of Deposit .. 61
B. Otrabanda's Sale of Certificates of Deposit .... 62
C. Brunswick's Purchase of 50 Percent of Bartolo's
Partnership Interest ............... 67
D. Payments on LIBOR Notes .............. 68
E. Distribution of LIBOR Notes to Brunswick ...... 68
F. Brunswick's Sale of LIBOR Notes .......... 69
G. Partial Redemption of Bartolo's Partnership Interest
......................... 70
H. Formation of OBC International Holdings, Inc. ... 72
I. Dissolution of Otrabanda .............. 72
J. Dissolution of Bartolo ............... 74
K. Termination of the 4 LIBOR Notes .......... 75
L. Termination of the IBJ CDs ............. 75
VIII. Otrabanda-Related Swaps ............... 75
A. Otrabanda Swap ................... 75
B. Sumitomo Swaps ................... 75
C. Bartolo-ABN-Merrill Lynch Swaps .......... 76
D. Banque Francaise du Commerce Exterieur Swaps .... 76
E. Brunswick Swaps .................. 76
IX. Saba's and Otrabanda's Tax Returns ........... 77
X. Brunswick's Partnership Expenses ............ 77
A. Transaction Costs ................. 77
B. Legal and Accounting Fees ............. 78
C. Total Expenses ................... 79
XI. Interest Rate Forecasts ................ 81
XII. Brunswick's Tax Returns and Related Documents ..... 83
XIII. Respondent's Determinations ............. 85
A. Saba FPAA ..................... 85
B. Otrabanda FPAA ................... 86
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Last modified: May 25, 2011