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Joint Committee Print JCS-3-03 - VI. PROJECT TOMAS


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Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations
   
Volume I - Report More
PRELIMINARY PAGES (Title Page, Committee Members, Table of Contents) PDF | More
INTRODUCTION PDF | More
EXECUTIVE SUMMARY PDF | More
A. General Overview of the Investigation PDF | More
B. Enron's Business Operations and Tax-Motivated Transactions PDF | More
C. Pension and Compensation Arrangements PDF | More
D. Summary of General Observations PDF | More
E. Summary of Findings and Recommendations PDF | More
PART ONE - GENERAL OBSERVATIONS, RECOMMENDATIONS, AND FINDINGS PDF | More
I. GENERAL OBSERVATIONS PDF | More
II. GENERAL FINDINGS AND RECOMMENDATIONS RELATING TO BUSINESS TAX MATTERS PDF | More
A. General Findings Relating to Business Tax Matters PDF | More
B. Recommendations Relating to Corporate Tax Issues PDF | More
C. Recommendations Relating to Partnership Tax Issues PDF | More
D. Recommendations Relating to International Tax Issues PDF | More
E. Recommendation Relating to Financial Asset Securization Investment Trusts PDF | More
F. Recommendation Relating to Corporate-Owned and Trust-Owned Life Insurance PDF | More
G. Recommendations Relating to Structured Financing Transactions PDF | More
III. PENSION AND COMPENSATION OBSERVATIONS, FINDINGS, AND RECOMMENDATIONS PDF | More
A. General Observations with Respect to Pensions and Compensation PDF | More
B. Findings and Recommendations Relating to Pension and Compensation Arrangements PDF | More
PART TWO - GENERAL BACKGROUND INFORMATION PDF | More
I. BACKGROUND AND METHODOLOGY PDF | More
A. Background Information Relating to Joint Committee on Taxation Staff Investigation of Enron PDF | More
B. Methodology and Scope of Joint Committee Staff Investigation PDF | More
II. HISTORY OF THE COMPANY PDF | More
A. Background PDF | More
B. History of Business Operations PDF | More
C. Recent Financial History PDF | More
D. Enron's Federal Income Tax Position PDF | More
PART THREE - DISCUSSION OF SELECTED TAX-MOTIVATED TRANSACTIONS AND BUSINESS ARRANGEMENTS USED BY... PDF | More
I. STRUCTURED TAX-MOTIVATED TRANSACTIONS PDF | More
A. Background and Rationale PDF | More
B. Transactions That Raise Corporate Tax Issues PDF | More
C. Transactions That Raise Partnership Tax Issues PDF | More
D. Other Structured Transactions PDF | More
E. Transactions in Which Enron is an Accommodation Party PDF | More
II. COMPANY-OWNED AND TRUST-OWNED LIFE INSURANCE PDF | More
A. Summary PDF | More
B. Background, Present Law, Discussion and Recommendations PDF | More
III. STRUCTURED FINANCING TRANSACTIONS PDF | More
A. Background and Rationale PDF | More
B. Discussion of Present Law Relating to Certain Structured Financing Transactions PDF | More
C. Tiered Preferred Securities PDF | More
D. Investment Unit Securities PDF | More
E. Commodity Prepay Transactions PDF | More
IV. USE OF FOREIGN ENTITIES BY ENRON PDF | More
A. Overview of Selected International Tax Rules PDF | More
B. Enron's General International Tax Posture PDF | More
C. Proliferation of Foreign Entities in Enron's Ownership Structure PDF | More
D. Transfer Pricing Issues PDF | More
E. Recommendation: Information Reporting with Respect to Disregarded Entities PDF | More
V. OFF-BALANCE SHEET TRANSACTIONS More
A. Overview PDF | More
PART FOUR - ISSUES RELATING TO COMPENSATION PDF | More
I. Introduction to Compensation-Related Issues More
A. Overview of Issues Relating to Compensation PDF | More
B. Overview of Enron Internal Functions Relating to Compensation PDF | More
II. QUALIFIED PLANS PDF | More
A. Overview of Present Law Relating to Qualified Retirement Plans PDF | More
B. Overview of Enron's Qualified Retirement Plans PDF | More
C. Discussion of Specific Issues PDF | More
III. OTHER COMPENSATION-RELATED ISSUES PDF | More
A. General Overview of Compensation PDF | More
B. Overview of Executive Compensation Arrangements PDF | More
C. Discussion of Specific Issues PDF | More
Volume II - Appendices A and B More
Appendix A More
PRELIMINARY PAGES (Title Page, Committee Members, Table of Contents) PDF | More
Table of Contents PDF | More
I. LETTER TO JOINT COMMITTEE ON TAXATION STAFF DIRECTING INVESTIGATION PDF | More
II. DISCLOSURE AGREEMENT AMONG ENRON, SENATE COMMITTEE ON FINANCE AND JOINT COMMITTEE ON TAXATION... PDF | More
III. RESOURCE MATERIALS PREPARED BY JOINT COMMITTEE ON TAXATION STAFF PDF | More
Individuals Interviewed by Joint Committee on Taxation Staff During Investigation PDF | More
Glossary of Terms Relevant to Joint Committee on Taxation Staff Investigation PDF | More
IV. OTHER MATERIALS PDF | More
Book-to-Tax Reconciliation PDF | More
Enron: A Select Chronology of Congressional, Corporate, and Government Activities, Congressional... PDF | More
Appendix B More
PRELIMINARY PAGES (Table of Contents) PDF | More
Table of Contents PDF | More
I. BACKGROUND AND RATIONALE PDF | More
Estimated Structured Transaction Project Fees as of June 4, 2001 PDF | More
Enron Presentation to Joint Committee on Taxation Staff, June 7, 2002 PDF | More
Structured Transactions Group, Summaries of Project Earnings & Cash Flows, November 2001 PDF | More
II. PROJECT TANYA PDF | More
Letter from Arthur Andersen, to Robert J. Hermann, Enron Corporation (October 27, 1995) PDF | More
Memorandum from IRS District Counsel, Houston District, to Chief, Quality Measurement Staff, IRS... PDF | More
Project Tanya To Do List (November 9, 1995) PDF | More
III. PROJECT STEELE PDF | More
Show Me the Money! Project Steele Earnings Benefits PDF | More
Letter from Thomas Finley, Managing Director, Bankers Trust Company to R. Davis Maxey, Enron... PDF | More
Letter from Thomas Finley, Managing Director, Bankers Trust Company to R. Davis Maxey, Enron... PDF | More
Letter from Thomas Finley, Managing Director, Bankers Trust Company to R. Davis Maxey, Enron... PDF | More
Letter from Frank Newman, Chairman of the Board and Chief Executive Officer, Bankers Trust... PDF | More
Letter from Thomas Finley, Managing Director, Bankers Trust Company to R. Davis Maxey, Enron... PDF | More
IV. PROJECT COCHISE PDF | More
Project Cochise Deal Basics PDF | More
Minutes, Meeting of the Board of Directors, Enron Corporation (February 8, 1999), The Four... PDF | More
Letter from Brian J. McGuire, Vice President, Bankers Trust Company, to Richard A. Causey, Senior... PDF | More
Letter from Arthur Andersen to Bankers Trust Company (May 26, 1999) PDF | More
Preliminary Project Diagram--Transfer of Preferred Stock to Akin, Gump Partners PDF | More
Preliminary Project Diagram--Dividends During Subsequent Years and Recapitalization PDF | More
Preliminary Project Executive Summary PDF | More
V. PROJECT TERESA PDF | More
Discussion Material for Enron Corporation by Bankers Trust Company (March 27, 1997) PDF | More
Project Teresa Deal Basics PDF | More
VI. PROJECT TOMAS PDF | More
Letter from Robert P. Palmquist, Arthur Andersen, to R. Davis Maxey, Enron Corporation (December... PDF | More
Letter from Brian J. McGuire, Vice President, Bankers Trust Company to Richard A. Causey, Senior... PDF | More
Enron Risk Assessment and Control Deal Approval Sheet PDF | More
Exhibit XX-Sales of Leased Assets Reported by Seneca Leasing Partners, L.P. PDF | More
VII. PROJECT CONDOR PDF | More
Letter from Arthur Andersen to Chase Securities, Inc. (September 29, 1999) PDF | More
Discussion Material for Project Condor (April, 1999) PDF | More
Internal Documentation Regarding Project Condor Issues PDF | More
Memorandum from AnnMarie Tiller, Corporate Tax Department, Enron, Regarding Proposed... PDF | More
Nighthawk Restructuring Summary PDF | More
VIII. PROJECT TAMMY PDF | More
Project Tammy I Deal Basics PDF | More
Electronic Mail from Steve Klig, Deliotte & Touche, to Alicia Goodrow, Enron Corporation... PDF | More
IX. PROJECT TAMMY II PDF | More
Project Tammy II Deal Basics PDF | More
X. PROJECT APACHE PDF | More
Initial Transaction Diagram from Presentation by Chase Securities to Enron PDF | More
XI. PROJECT NOLy PDF | More
Memorandum from Stephen H. Douglas, Enron North America, to Robert J. Hermann, Regarding... PDF | More
XII. PROJECT RENEGADE PDF | More
Discussion Material for Project Renegade (December 17, 1998) PDF | More
Tax Indemnity Agreement Between Bankers Trust and Enron (December 29, 1998) PDF | More
XIII. COLI/TOLI TRANSACTIONS PDF | More
Enron Corporation 1994 Deferral Plan, Plan Funding Conclusions and Recommendations PDF | More
Enron Corporation Executive Summary of Purchased Life Insurance Policies PDF | More
File Memorandum from J. Anthony Jarrett Regarding Sale of PGE: Options for Trust Owned Life... PDF | More
United States Bankruptcy Court, Southern District of New York, Amended Statement of Financial... PDF | More
Item 11, Attachment A, Enron Corporation, COLI/TOLI Policies PDF | More
Enron Corporation, COLI Policies Surrendered in 2002 PDF | More
XIV. STRUCTURED FINANCING TRANSACTIONS PDF | More
Minutes, Meeting of the Board of Directors, Enron Corporation (December 10, 1996); Minutes... PDF | More
Minutes, Special Meeting of the Board of Directors, Enron Corporation (September 27, 1993) PDF | More
Minutes, Meeting of the Finance Committee of the Board of Directors, Enron Corporation (October... PDF | More
Minutes, Meeting of the Board of Directors, Enron Corporation (October 13, 1993) PDF | More
Letter from Vinson & Elkins to Enron Corporation (November 4, 1993) PDF | More
Letter from Vinson & Elkins to Robert J. Hermann, Vice President-Tax, Enron Corp. (December 17... PDF | More
Letter from Arthur Andersen to Goldman, Sachs and Co. (September 13, 1993) PDF | More
Field Service Advice Memorandum from Deborah A. Butler, IRS Assistant Chief Counsel, to Janet... PDF | More
Counsel Settlement Memorandum Regarding Enron Corporation MIPS Issues PDF | More
Memorandum from Morris R. Clark to Jordan Mintz Regarding Federal Income Tax Treatment of... PDF | More
Memorandum from AnnMarie Tiller and Brent Vasconcellos, Enron Corporate Tax Planning, to Jim... PDF | More
Memorandum from AnnMarie Tiller, Corporate Tax Planning to Dave Maxey, Regarding Enron Credit... PDF | More
Electronic Mail from AnnMarie Tiller to Ryan Siurek, Yosemite III Prepay (March 27, 2001) PDF | More
RMTC Liquids (Prepay) 1999 and 2000 tax workpapers PDF | More
Memorandum from Brent Vasconcellos, Enron Tax Planning to AnnMarie Tiller, Regarding Yosemite I... PDF | More
Yosemite Financing outline of various tax issues (October 28, 1999) PDF | More
XV. USE OF FOREIGN ENTITIES PDF | More
Enron “Non-binding Intent Agreements” Policy Memorandum (March 2000) PDF | More
XVI. OFF BALANCE SHEET PARTNERSHIPS PDF | More
Memorandum from AnnMarie Tiller and Brent Vasconcellos, to R. Davis Maxey, Regarding Talon... PDF | More
Memorandum from AnnMarie Tiller and Brent Vasconcellos, to Ben Glisan, Regarding Talon I, LLC... PDF | More
XVII. OTHER COMPANY MATERIALS RELATED TO THE STRUCTURED TRANSACTIONS GROUP PDF | More
Structured Transactions Group Overview PDF | More
Volume III - Appendices C and D More
Appendix C More
PRELIMINARY PAGES (Title Page, Committee Members, Table of Contents) PDF | More
I. PROJECT TANYA PDF | More
Letter from Arthur Andersen, L.L.P. to Robert J. Hermann, Vice President Tax, Enron Corporation... PDF | More
Akin, Gump, Strauss, Hauer & Feld, L.L.P. Attorneys at Law PDF | More
II. PROJECT VALOR PDF | More
Letter from Arthur Andersen, L.L.P. to Deborah Culver, Assistant General Counsel, and Jordan... PDF | More
III. PROJECT STEELE PDF | More
Letter from Akin, Gump, Strauss, Hauer & Feld L.L.P. to R. Davis Maxey, Esquire, Enron... PDF | More
Unsigned letter from Akin, Gump, Strauss, Hauer & Feld L.L.P. to R. Davis Maxey, Esquire, Enron... PDF | More
IV. PROJECT COCHISE PDF | More
Letter from William S. McKee and James D. Bridgeman, McKee Nelson, Ernest & Young L.L.P. to R... PDF | More
Letter from King & Spalding, to Enron Corporation, Maliseet Properties, Inc. (May 14, 2001) PDF | More
V. PROJECT TERESA PDF | More
Memorandum from William S. McKee and Susan Jewett, King & Spalding to R. Davis Maxey, Director... PDF | More
Draft letter from William S. McKee and Abraham N.M. Shashy, Jr., King & Spalding, to R. Davis... PDF | More
Abraham N.M. Shashy, Jr., (for himself and William S. McKee), King & Spalding to R. Davis Maxey... PDF | More
Letter from King & Spalding to Enron Corporation (October 2, 2000) with an attachment letter from... PDF | More
Letter from Vinson & Elkins L.L.P. to Enron Leasing Partners, L.L.P. (July 17, 1997) PDF | More
Letter from Kevin A. Duvall, Partner, Ernest & Young L.L.P. to R. Davis Maxey, Vice President... PDF | More
VI. PROJECT TOMAS PDF | More
Letter from Akin, Gump, Strauss, Hauer & Feld, L.L.P. to Enron Corporation (November 23, 1998) PDF | More
VII. PROJECT CONDOR PDF | More
Draft letter from Vinson & Elkins L.L.P. to Enron Corporation (attention: R. Davis Maxey) (March... PDF | More
VIII. PROJECT TAMMY I PDF | More
Letter from Vinson & Elkins L.L.P. to Enron Corporation (attention: R. Davis Maxey) (February 9... PDF | More
IX. PROJECT APACHE PDF | More
Letter from Shearman & Sterling to Enron Corporation (May 28, 1999) PDF | More
Letter from Shearman & Sterling to Enron Corporation (May 28, 1999) PDF | More
X. PROJECT NOLy PDF | More
Letter from Vinson & Elkins L.L.P. to Enron Corporation (February 26, 2001) PDF | More
Draft letter from Vinson & Elkins L.L.P. to Enron Corporation (December 17, 2001) PDF | More
XI. PROJECT VALHALLA PDF | More
Letter from Jutta Schneider, Clifford Chance Pünder to Enron Corporation (May 2, 2000) PDF | More
Letter from Vinson & Elkins L.L.P. to Enron Corporation (September 12, 2000) PDF | More
Appendix D More
PRELIMINARY PAGES (Table of Contents) PDF | More
I. MATERIALS RELATING TO THE DUTIES OF THE ADMINISTRATIVE COMMITTEE FOR THE ENRON QUALIFIED PLANS PDF | More
Memorandum from Patrick Mackin to Administrative Committees of Enron Corp. Tax Qualified Pension... PDF | More
Presentation by Patrick Mackin to the Administrative Committee regarding Administration of the... PDF | More
II. MATERIALS RELATING TO CHANGES TO THE ENRON ESOP AND CASH BALANCE PLANS PDF | More
Enron Corp. Interoffice Memorandum Regarding Retirement Plan Changes and ESOP Access Questions... PDF | More
The Enron Retirement Program Guide PDF | More
Cash Balance Plan Benefit Examples PDF | More
Enron Corp. Retirement Plan Estimated Cash Contribution 1994-2002 (November 16, 1994) PDF | More
III. MATERIALS RELATING TO THE BLACKOUT PERIOD FOR THE ENRON SAVINGS PLAN PDF | More
Timeline Regarding the Change in the Recordkeeper under the Enron Savings Plan (Presented at the... PDF | More
Enron Corp. Savings Plan Changes, "Money in Motion" PDF | More
Electronic Mail to Employees with Blackout Reminders (October 16, 2001, 11:10 pm) PDF | More
Electronic Mail to Employees with Blackout Reminders (October 22, 2001, 10:28 pm) PDF | More
Electronic Mail to Employees with Blackout Reminders (October 25, 2001, 11:44 pm) PDF | More
Electronic Mail to Employees with Final Reminder of Blackout Date (October 26, 2001, 11:58 am) PDF | More
Electronic Mail to Enron Employees Notifying Them that the Blackout Had Ended on November 13... PDF | More
IV. EXECUTIVE COMPENSATION "WHITE PAPERS" PDF | More
Enron Executive Compensation Program "White Paper" (Updated January, 1998) PDF | More
Enron Corp. Executive Compensation Program Brochure PDF | More
V. MATERIALS PROVIDED TO ENRON BY OUTSIDE CONSULTANTS REGARDING EXECUTIVE COMPENSATION PDF | More
Letter from Towers Perrin to Dr. Charles A. LeMaistre dated December 3, 2001 (regarding... PDF | More
Letter from Towers Perrin to Dr. Charles A. LeMaistre dated November 14, 2001 (regarding bonus... PDF | More
Enron Corp. Executive Compensation Stress Test Findings (April 20, 2001) Prepared by Towers... PDF | More
Letter from Towers Perrin to Ms. Pam Butler, Director, Compensation, dated November 16, 2000... PDF | More
Letter from Towers Perrin to Dr. Charles A. LeMaistre dated January 18, 2001 (regarding... PDF | More
VI. COMPENSATION OF THE TOP-200 MOST HIGHLY COMPENSATED EMPLOYEES (1998, 1999, and 2000 and 2001) PDF | More
VII. MATERIALS RELATING TO PRE-BANKRUPTCY BONUSES PDF | More
List of Recipients of Bonuses, Including Name, Job Title, and Amount Received PDF | More
Information Regarding Individuals Who Terminated Employment with Enron Before Completing 90-Day... PDF | More
Sample Agreements Relating to Pre-Bankruptcy Bonuses PDF | More
Minutes of Board of Directors and Compensation Committee Meetings Relating to Pre-Bankruptcy... PDF | More
VIII. MATERIALS RELATING TO NONQUALIFIED DEFERRED COMPENSATION PDF | More
Pre-Bankruptcy Early Withdrawals from the 1994 Deferral Plan and the Expat Deferral Plan PDF | More
IX. MATERIALS RELATING TO SALE OF OPTIONS TAX SHELTER PDF | More
Sale of Executive Options Technique--Advantages and Disadvantages PDF | More
Diagrams of Sale of Executive Options Technique PDF | More
Draft Opinion Letter (undated, to "Client") PDF | More
X. MATERIALS RELATING TO EXECUTIVE LOANS PDF | More
Enron Corp. Account Reconciliation, Officers’ Loans (1997-2001) PDF | More
Mr. Lay Line of Credit, Recent Transactions (2001) PDF | More
Enron Line of Credit, Mr. Frevert (2001) PDF | More
XI. MATERIALS RELATING TO PURCHASE AND RECONVEYANCE OF MR. LAY’S ANNUITY CONTRACTS PDF | More
Ken Lay Insurance Swap Analysis (presented at September 14, 2001, Compensation Committee meeting) PDF | More
Letter from Towers Perrin to Dr. Charles A. LeMaistre dated November 2, 2001 PDF | More
XII. SPLIT DOLLAR LIFE INSURANCE ARRANGEMENTS PDF | More
Kenneth L. Lay Split Dollar Life Insurance Agreement Effective April 22, 1994 PDF | More
Kenneth L. Lay Collateral Agreement Effective April 22, 1994 PDF | More
Kenneth L. Lay Split Dollar Agreement Effective December 13, 1996 PDF | More
Jeffrey K. Skilling Split Dollar Agreement Effective May 23, 1997 PDF | More
Jeffrey K. Skilling Assignment of Life Insurance Policy as Collateral, Effective May 23, 1997 PDF | More
Jeffrey K. Skilling Split Dollar Premium Payment Schedule PDF | More
Letter from Towers Perrin to Dr. Charles A. LeMaistre dated November 14, 2001 PDF | More