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IN RE GULFCOAST IRREVOCABLE TRUST

Case Nos. 12-06338(ESL), 12-06339(ESL), 12-06340(ESL)

IN RE: GULFCOAST IRREVOCABLE TRUST, Chapter 11, Debtor. IN RE: GULFCOAST IRREVOCABLE Trust XIV, Chapter 11, Debtor. IN RE: GULFCOAST IRREVOCABLE TRUST XIX, Chapter 11, Debtor.

United States Bankruptcy Court, D. Puerto Rico.

November 30, 2012.

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Bankruptcy Judge.

The above captioned cases are before the court upon the motion to dismiss filed by the Federal Deposit Insurance Corporation, as receiver for Westernbank Puerto Rico ("FDIC-R"), on the grounds that the debtors are not valid business trusts and are, thus, not authorized to file a bankruptcy petition. The motion was filed in each petition. The debtors have opposed alleging that the debtors meet the flexible...

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