Lehman Brothers continues to be committed to industry best practices with respect to corporate governance. Below you will find links to the Firm's corporate governance guidelines and code of ethics, as well as charters for the Audit, Compensation and Benefits, and Nominating and Corporate Governance Committees of the Firm's Board of Directors.

The corporate governance documents that have been adopted by the Firm and posted below reflect the listing standards adopted by the New York Stock Exchange, the Sarbanes-Oxley Act and other recent legal and regulatory changes. The Firm's Board of Directors recognizes that legal requirements and governance practices will continue to evolve, and the Board will continue to reevaluate its practices in light of these changes.

•	Corporate Governance Guidelines
•	Code of Ethics
•	Charter of the Audit Committee
•	Charter of the Compensation and Benefits Committee
•	Charter of the Nominating and Corporate Governance Committee
•	Policy Regarding Director Independence Determinations

Contacting the Board of Directors
To contact the Audit Committee of the Lehman Brothers Board of Directors regarding complaints about Lehman Brothers' accounting, internal accounting controls or audit matters, or to contact the non-management directors of Lehman Brothers regarding other concerns, click here.

Disclosures by Regulated Subsidiaries

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