Then on Tuesday the Fed said it would create a special entity to buy commercial paper directly from eligible issuers.

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New Earthshell, a subsidiary of YA Global Investments, funneled the contributions of two Yorkville funds to YA TALF Holdings, a special purpose entity that was formed to purchase asset-backed securities.

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Amerco also claims PwC acted recklessly when it told Amerco it had to consolidate the special-purpose entity on its own financial statements in 2002, causing Amerco to restate two years of numbers and wipe out 92% of its reported 2001 net income.

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