Webinar Series. MF Global Current Status and

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Webinar Series MF Global Current Status and Claims Process What Former Customers Should Be Doing to Optimize Recovery Prospects Presented by George P. Angelich Arent Fox LLP Washington, DC New York, NY Los Angeles, CA May16, 2012

Disclaimer This presentation was prepared for the Webinar to provide its members with an update regarding the ongoing liquidation proceedings of MF Global Inc. ( MFGI ). This presentation is based on publicly available information and does not constitute legal advice or create an attorney-client relationship. Further, it is not meant to be relied upon by investors or other parties in interest. The information in this presentation is subject to change and may be updated based on the developments of the proceedings, including investigations by the Trustee. Arent Fox and NGFA reserve all rights with respect to this presentation. 2

Introduction The Goal of Today s Presentation: to provide an update on the current status of MF Global s liquidation and information to assist customers in understanding, among other things, the claims process and optimizing their chances to recover as much funds as possible 3

Introduction $1.6 billion gap between claims and assets Presently 72% has been distributed, with up to 80% to be distributed pursuant to the Motion for the First Interim Distribution Claims process is underway 4 Estates 3 Classes Final distributions across estates and classes will not be uniform 4

Topics to Be Covered I. Bankruptcy Events II. Classification, Estates, Distributions III. Potential Distributions Based on Class and Estates IV. Claims Trading V. Resources and References 5

I. Bankruptcy Events Statutory Framework Trustee s Objectives and Duties Distributions Return of Customer Property: Bulk Transfers Claims Process Bar Dates Claims Review and Reconciliation Claims Determinations New Release Forms 6

I. Bankruptcy Events Statutory Framework The collapse of MFGI gave rise to a commodities broker liquidation of immense scope and complexity MFGI was operating as both an FCM and Broker-Dealer James W. Giddens (the SIPA Trustee ) is liquidating MFGI under the following statutes and rules: 15 U.S.C. 78aaa et seq. (the SIPA ) 11 U.S.C. 761-767 (the Bankruptcy Code Commodity Broker Liquidation Provisions ), applicable under the SIPA 17 C.F.R. 190.01-190.10 (the Part 190 Regulations ) promulgated by the CFTC under 7 U.S.C. 1 et seq. (the Commodity Exchange Act ) 7

I. Bankruptcy Events Trustee s Objectives and Duties Trustee s objective: to return as much customer property as possible, as quickly as possible, in a manner that is fair to all customers and consistent with the law. Trustee s duties: Liquidate MFGI and its business Investigate transactions and determine sources of recoveries Marshal assets and recover customer property Review and determine claims of customers and creditors Return property to the appropriate class of customers and creditors 8

I. Bankruptcy Events Distributions Distributions to MFGI Customers may be made: by bulk transfers, if feasible and as approved by the Bankruptcy Court; through an individual claims process; and through return of specifically identifiable property, as the term is defined in Section 190.01(kk) of Part 190 Regulations and Section 761(10) of the Bankruptcy Code. Total Distributions To Date: $3.9 billion, allowing the Trustee to maintain an adequate reserve of segregated customer property Interim Distribution: $685 million for finalized commodity futures customer claims is coming up Ultimate Distribution: the ultimate distribution is dependent upon the amount of assets available in each class of customers and the size of the allowed claims pool 9

I. Bankruptcy Events Return of Customer Property: Three Bulk Transfers First Bulk Transfer Open Positions November 2 10,202 commodity accounts $1.519 billion in margin 3 million open positions $250 million CME guarantee Second Bulk Transfer Cash Only Accounts November 17 60% of the cash attributable to 15,148 commodities accounts holding only unencumbered cash or cash equivalents in their accounts on October 31 $477 million Third Bulk Transfer True Up December 9 true up all U.S. commodity futures customers up to 72% $1.832 billion transferred to customers with U.S. futures positions $300 million CME guarantee 10

I. Bankruptcy Events Claims Process Bar Dates On November 22, 2011 approval of parallel customer claims processes for commodities and securities customers and a separate claims process for MFGI s general creditors Bar Dates: Customer Claims must be received by the Trustee on or before January 31, 2012. Creditor Claims must be received on or before June 2, 2012 If received by the Trustee after January 31, 2012, but on or before June 2, 2012, a commodity futures customer claim may be afforded general creditor status 11

I. Bankruptcy Events - Claims Process Claims Review and Reconciliation The Trustee received 26,778 commodities customer claims and over 4,500 additional general creditor claims that were likely misfiled Trustee anticipates that the total number of commodities customer claims will be approximately 23,000 The Trustee determined and issued letters of determination for nearly 22,000 commodity claims as of April 24, 2012 Electronic registry of claims filed available at: http://dm.epiq11.com/mfg2/project/default.aspx 12

I. Bankruptcy Events - Claims Process Claims Determination Letters of Determination, along with a Release form, are sent to the customers upon determination of a claim The Trustee s claim determination is final, unless objected to within 30 days of the date of the letter If you disagree with the Trustee s determination, you must file and serve a written opposition If you agree with the Trustee s determination, you should complete and return a Release form If you have any questions, you may call the Trustee s Determination Call Center Hotline at 888-643-2169 (inside the United States) or 212-837-6038 (outside the United States) 13

II. Classification, Estates, Distributions Structure of Claims Pool at MFGI under Part 190 14

II. Classification, Estates, Distributions 4d Customers Current Estimate of Total 4d Claims: Total Assets Marshaled: Total Distributions to Date: Assets Remaining Under Trustee Control: $5.9 6 billion $5.283 billion $3.828 billion $1.455 billion Percent of Total Assets Distributed (Bulk Transfers I-III): up to 72% Percent of Property Remaining After Bulk Transfers: 28% Motion for the First Interim Distribution: $600 million After the interim distribution: up to 80% 15

II. Classification, Estates, Distributions Customers with Physical Assets $100-130 million in physical assets (warehouse receipts and other certificates of title for various agricultural commodities and precious metals) held at MFGI as of October 31 First pro rata distribution to the customers holding physical assets was approved under the Third Bulk Transfer The Trustee sold remaining physical assets to Jefferies yielding $14.5 million $35 million in additional distributions under the First Interim Distribution Separate delivery account class for purposes of pro rata distribution to reduce the dilution effect of proration without offending the basic principle of proration of equivalent claims. See Memorandum Opinion and Order, dated March 7, 2012 at [ECF No. 998] (discussing legal standards for distribution of physical property). 16

II. Classification, Estates, Distributions 30.7 Customers $878.8 million in 30.7 customer obligations as of Oct. 31 $63.55 million recovered $815.25 million deficit in 30.7 customers obligations No distributions to date $50 million to be distributed under the First Interim Distribution On May 3, 2012, the Trustee began litigation in UK Court 17

II. Classification, Estates, Distributions Securities Customers $488 million in estimated securities customer obligations: 318 active retail securities accounts were sold to Perrin, Holden & Davenport Capital Corp. 841 securities customer claims were filed Nearly all securities customers have received 60% or more of their account value 194 securities customers have received 100% of their account value because of SIPC guarantee There still may be a shortfall to the securities customers 18

II. Classification, Estates, Distributions General Unsecured Creditors $290.43 million in total general estate assets in Trustee s possession 5,200 general claims filed by March 2, 2012 Potential recoveries include avoidance actions If the value of the general estate reaches substantial size, the Trustee may seek authority to reallocate some amounts from the general estate to customers, subject to Court approval 19

II. Classification, Estates, Distributions Non-Public Customers MF Global Holdings Limited MF Global U.K. Limited and Other Former Foreign Affiliates Trustee has active discussions with the foreign special administrators in attempt to resolve this issue. Trustee holds the largest creditor claim and the largest client claim in the U.K. proceeding. Trustee maintains that all funds held by MF Global U.K. Ltd. should be returned. Trustee actively sought and secured a seat as a client representative on the creditors committee of MF Global U.K. Ltd. Special administrators have asserted claims against MF Global Inc., including an omnibus claim on behalf of MF Global U.K. Ltd. customers, of over $200 million. 20

III. Potential Distributions Based on Class and Estate Public Customers Estate: 4(d) Class - $3.9 billion distributed by the SIPA Trustee to date, additional $600 million - up to 80% Physicals or Delivery Class up to 72% through 3 rd bulk transfer, $35 million in addition; plus unknown yield from Jefferies sale - over 80% 30.7 Class - $50 million for the first time up to 5.69% Non-Public Customers Estate: litigation commenced on May 3, 2012 Securities Customer Estate: 194 securities customers got 100%; nearly all securities customers got 60% or more General Unsecured Creditors Estate: claims process is underway, claims bar date is upcoming June 2, 2012 21

IV. Claims Trading Customer should make an independent evaluation of whether to enter into a claims trade The SIPA Trustee neither encourages nor discourages claims trading Properly transferred claim merely provides the transferee with the right to pursue distributions on account of such claim, subject to the SIPA Trustee s determination of the validity, amount and priority 22

V. Resources and References NGFA: http://www.ngfa.org/ MFGI SIPA Trustee: http://dm.epiq11.com/mfg/project/default.aspx#section4_1 CFTC: http://www.cftc.gov/index.htm SIPC: http://www.sipc.org/ SEC: http://www.sec.gov/ U.S. Senate Committee on Agriculture, Nutrition and Forestry: http://www.agriculture.senate.gov/ U.S. House of Representatives - Committee on Financial Services: http://financialservices.house.gov/ U.S. Bankruptcy Court: http://www.nysb.uscourts.gov/ Office of the United States Trustee Region 2: http://www.justice.gov/ust/r02/ 23