SEC v. Matthew J. Werthe; and HSR Wealth Management, No. 3:23-cv-815, Southern District of California (Mar. 6, 2026) — Judgment

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

SECURITIES AND EXCHANGE

COMMISSION,

Plaintiff,

v.

MATTHEW J. WERTHE dba HSR

WEALTH MANAGEMENT,

Defendant.

 Case No.:  23cv0815-L-DDL

FINAL JUDGMENT

 The Securities and Exchange Commission (“SEC”) having filed a Complaint,

Motion for Summary Judgment, and Motion for Monetary and Injunctive Relief;

Defendant Matthew J. Werthe (“Defendant”) having made a general appearance,

answered the Complaint, and opposed the Motions; the Court having ruled in favor of the

SEC on its Motion for Summary Judgment in its entirety and its Motion for Monetary

and Injunctive Relief in its entirety; and the Court having jurisdiction over Defendant and

the subject matter of this action:

I.

 IT IS ORDERED, ADJUDGED, AND DECREED that Defendant is permanently

restrained and enjoined from violating, directly or indirectly, Section 10(b) of the

Securities Exchange Act of 1934 (the “Exchange Act”) [15 U.S.C. § 78j(b)] and

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Exchange Act Rule 10b-5 [17 C.F.R. § 240.10b-5], by using any means or

instrumentality of interstate commerce, or of the mails, or of any facility of any national

securities exchange, in connection with the purchase or sale of any security:

(a) to employ any device, scheme, or artifice to defraud;

(b) to make any untrue statement of a material fact, or to omit to state a

material fact necessary in order to make the statements made, in the

light of the circumstances under which they were made, not

misleading; or

(c) to engage in any act, practice, or course of business which operates or

would operate as a fraud or deceit upon any person

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any

person, or (ii) disseminating false or misleading documents, materials, or information or

making, either orally or in writing, any false or misleading statement in any

communication with any investor or prospective investor, about:

(A) any investment strategy or investment in securities,

(B) the prospects for success of any product or company,

(C) the use of investor funds,

(D) compensation to any person,

(E) Defendant’s qualifications to advise investors; or

(F) the misappropriation of investor funds or investment proceeds.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the

following who receive actual notice of this Final Judgment by personal service or

otherwise: (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b)

other persons in active concert or participation with Defendant or with anyone described

in (a).

/ / / / /

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II.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is

permanently restrained and enjoined from violating Section 17(a) of the Securities Act of

1933 (the “Securities Act”) [15 U.S.C. § 77q(a)] in the offer or sale of any security by the

use of any means or instruments of transportation or communication in interstate

commerce or by use of the mails, directly or indirectly:

(a) to employ any device, scheme, or artifice to defraud;

(b) to obtain money or property by means of any untrue statement of a

material fact or any omission of a material fact necessary in order to

make the statements made, in light of the circumstances under which

they were made, not misleading; or

(c) to engage in any transaction, practice, or course of business which

operates or would operate as a fraud or deceit upon the purchaser

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any

person, or (ii) disseminating false or misleading documents, materials, or information or

making, either orally or in writing, any false or misleading statement in any

communication with any investor or prospective investor, about:

(A) any investment strategy or investment in securities,

(B) the prospects for success of any product or company,

(C) the use of investor funds,

(D) compensation to any person,

(E) Defendant’s qualifications to advise investors; or

(F) the misappropriation of investor funds or investment proceeds.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the

following who receive actual notice of this Final Judgment by personal service or

otherwise:  (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b)

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other persons in active concert or participation with Defendant or with anyone described

in (a).

III.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is

permanently restrained and enjoined from violating, while acting as an investment

adviser, Sections 206(1) and (2) of the Investment Advisers Act of 1940 (the “Investment

Advisers Act”) [15 U.S.C. § 80b-6(1) and (2)] by using the mails or any means or

instrumentality of interstate commerce, directly or indirectly:

(a) to employ any device, scheme, or artifice to defraud any client or

prospective client; or

(b) to engage in any transaction, practice, or course of business which

operates as a fraud or deceit upon any client or prospective client

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any client

or prospective client, or (ii) disseminating false or misleading documents, materials, or

information or making, either orally or in writing, any false or misleading statement in

any communication with any client or prospective client, about:

(A) any investment strategy or investment in securities,

(B) the prospects for success of any product or company,

(C) the use of client funds,

(D) compensation to any person,

(E) Defendant’s qualifications to advise clients; or

(F) the misappropriation of client funds or investment proceeds.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the

following who receive actual notice of this Final Judgment by personal service or

otherwise:  (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b)

other persons in active concert or participation with Defendant or with anyone described

in (a).

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IV.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that pursuant to

Section 21(d)(1) and (d)(5) of the Exchange Act [15 U.S.C. § 78u(d)(5)], Section

20(b) of the Securities Act [15 U.S.C. §§ 77t(b)], and Section 209(d) of the Advisers

Act [15 U.S.C. §§ 80b-9(d)], Defendant is permanently restrained and enjoined from

participating, directly or indirectly, in the purchase, offer, or sale of any security other

than for his own personal account.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the

following who receive actual notice of this Final Judgment by personal service or

otherwise: (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b)

other persons in active concert or participation with Defendant or with anyone described

in (a).

V.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is

liable for disgorgement of $507,996.42, representing net profits gained as a result of the

conduct alleged in the Complaint, as well as $112,340.03 in prejudgment interest, for a

total of $620,336.45.  In addition, Defendant is liable for a civil penalty in the amount of

$507,996.42 pursuant to Section 20(d) of the Securities Act [15 U.S.C. § 77t(d)], Section

209(e) of the Advisers Act [15 U.S.C. (d)(e) § 80b-9(e)], and Section 21(d)(3) of the

Exchange Act [15 U.S.C. § 78u(d)(3)].  Defendant shall satisfy these obligations by

paying the total amount for which he is liable to the Securities and Exchange

Commission (“Commission”) within thirty (30) days after entry of this Final Judgment.

Defendant may transmit payment electronically to the Commission, which will

provide detailed ACH transfer/Fedwire instructions upon request.  Payment may also be

made directly from a bank account via Pay.gov through the SEC website at

http://www.sec.gov/about/offices/ofm.htm.  Defendant may also pay by certified check,

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bank cashier’s check, or United States postal money order payable to the Securities and

Exchange Commission, which shall be delivered or mailed to

Enterprise Services Center

Accounts Receivable Branch

6500 South MacArthur Boulevard

Oklahoma City, OK 73169

and shall be accompanied by a letter identifying the case title, civil action number, and

name of this Court; Matthew J. Werthe as a defendant in this action; and specifying that

payment is made pursuant to this Final Judgment.

Defendant shall simultaneously transmit photocopies of evidence of payment and

case identifying information to the Commission’s counsel in this action.  By making this

payment, Defendant relinquishes all legal and equitable right, title, and interest in such

funds and no part of the funds shall be returned to Defendant.

   The Commission may enforce the Court’s judgment for disgorgement and

prejudgment interest by using all collection procedures authorized by law, including, but

not limited to, moving for civil contempt at any time after thirty (30) days following entry

of this Final Judgment.

The Commission may enforce the Court’s judgment for penalties by the use of all

collection procedures authorized by law, including the Federal Debt Collection

Procedures Act, 28 U.S.C. § 3001 et seq., and moving for civil contempt for the violation

of any Court orders issued in this action.  Defendant shall pay post-judgment interest on

any amounts due after thirty (30) days of the entry of this Final Judgment pursuant to 28

U.S.C. § 1961.  The Commission shall hold the funds, together with any interest and

income earned thereon (collectively, the “Fund”), pending further order of the Court.

The Commission may propose a plan to distribute the Fund subject to the Court’s

approval.  Such a plan may provide that the Fund shall be distributed pursuant to the Fair

Fund provisions of Section 308(a) of the Sarbanes-Oxley Act of 2002.  The Court shall

retain jurisdiction over the administration of any distribution of the Fund, and the Fund

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may only be disbursed pursuant to an Order of the Court.  Regardless of whether any

such Fair Fund distribution is made, amounts ordered to be paid as civil penalties

pursuant to this Final Judgment shall be treated as penalties paid to the government for all

purposes, including all tax purposes.  To preserve the deterrent effect of the civil penalty,

Defendant shall not, after offset or reduction of any award of compensatory damages in

any Related Investor Action based on Defendant’s payment of disgorgement in this

action, argue that he is entitled to, nor shall he further benefit by, offset or reduction of

such compensatory damages award by the amount of any part of Defendant’s payment of

a civil penalty in this action (“Penalty Offset”).  If the court in any Related Investor

Action grants such a Penalty Offset, Defendant shall, within thirty (30) days after entry of

a final order granting the Penalty Offset, notify the Commission’s counsel in this action

and pay the amount of the Penalty Offset to the United States Treasury or to a Fair Fund,

as the Commission directs.  Such a payment shall not be deemed an additional civil

penalty and shall not be deemed to change the amount of the civil penalty imposed in this

Final Judgment.  For purposes of this paragraph, a “Related Investor Action” means a

private damages action brought against Defendant by or on behalf of one or more

investors based on substantially the same facts as alleged in the Complaint in this action.

VI.

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that no later than

thirty (30) days following entry of this Final Judgment, the Clerk of Court is shall transfer

to the Commission—which will provide detailed ACH transfer/Fedwire instructions upon

request—the entire balance of funds attributable to this case (as well as any future

deposits) paid into either the registry of this Court or the Court Registry Investment

System.  Payment may also be made by certified check, bank cashier’s check, or United

States postal money order payable to the Securities and Exchange Commission, which

shall be delivered or mailed to:

Enterprise Services Center

Accounts Receivable Branch

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6500 South MacArthur Boulevard

Oklahoma City, OK 73169

and shall be accompanied by a letter identifying the case title, civil action number, and

name of this Court; and specifying that payment is made pursuant to this Final Judgment.

The Commission shall credit these funds toward the disgorgement and prejudgment

interest ordered to be paid herein and hold these monies as part of the Fund described

above.

VII.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, for purposes

of exceptions to discharge set forth in Section 523 of the Bankruptcy Code, 11 U.S.C.

§523, the allegations in the Complaint are true and admitted by Defendant, and further,

any debt for disgorgement, prejudgment interest, civil penalty or other amounts due by

Defendant under this Final Judgment or any other judgment, order, consent order, decree

or settlement agreement entered in connection with this proceeding, is a debt for the

violation by Defendant of the federal securities laws or any regulation or order issued

under such laws, as set forth in Section 523(a)(19) of the Bankruptcy Code, 11 U.S.C.

§523(a)(19).

IX.

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that this Court shall

retain jurisdiction of this matter for the purposes of enforcing the terms of this Final

Judgment.

Dated:  February 2, 2026

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UNITED STATES DISTRICT COURT 

SOUTHERN DISTRICT OF CALIFORNIA 

 

SECURITIES AND EXCHANGE 

COMMISSION, 

Plaintiff, 

v. 

MATTHEW J. WERTHE dba HSR 

WEALTH MANAGEMENT, 

Defendant. 

 Case No.:  23cv0815-L-DDL 

 

FINAL JUDGMENT 

 

 The Securities and Exchange Commission (“SEC”) having filed a Complaint, 

Motion for Summary Judgment, and Motion for Monetary and Injunctive Relief; 

Defendant Matthew J. Werthe (“Defendant”) having made a general appearance, 

answered the Complaint, and opposed the Motions; the Court having ruled in favor of the 

SEC on its Motion for Summary Judgment in its entirety and its Motion for Monetary 

and Injunctive Relief in its entirety; and the Court having jurisdiction over Defendant and 

the subject matter of this action: 

I. 

 IT IS ORDERED, ADJUDGED, AND DECREED that Defendant is permanently 

restrained and enjoined from violating, directly or indirectly, Section 10(b) of the 

Securities Exchange Act of 1934 (the “Exchange Act”) [15 U.S.C. § 78j(b)] and 

Case 3:23-cv-00815-L-DDL     Document 40     Filed 02/02/26     PageID.676     Page 1 of 9



 

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Exchange Act Rule 10b-5 [17 C.F.R. § 240.10b-5], by using any means or 

instrumentality of interstate commerce, or of the mails, or of any facility of any national 

securities exchange, in connection with the purchase or sale of any security: 

(a) to employ any device, scheme, or artifice to defraud; 

(b) to make any untrue statement of a material fact, or to omit to state a 

material fact necessary in order to make the statements made, in the 

light of the circumstances under which they were made, not 

misleading; or 

(c) to engage in any act, practice, or course of business which operates or 

would operate as a fraud or deceit upon any person  

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any 

person, or (ii) disseminating false or misleading documents, materials, or information or 

making, either orally or in writing, any false or misleading statement in any 

communication with any investor or prospective investor, about:   

(A) any investment strategy or investment in securities,  

(B) the prospects for success of any product or company, 

(C) the use of investor funds,  

(D) compensation to any person,  

(E) Defendant’s qualifications to advise investors; or  

(F) the misappropriation of investor funds or investment proceeds.  

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in 

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the 

following who receive actual notice of this Final Judgment by personal service or 

otherwise: (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b) 

other persons in active concert or participation with Defendant or with anyone described 

in (a). 

/ / / / / 

 

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II. 

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is 

permanently restrained and enjoined from violating Section 17(a) of the Securities Act of 

1933 (the “Securities Act”) [15 U.S.C. § 77q(a)] in the offer or sale of any security by the 

use of any means or instruments of transportation or communication in interstate 

commerce or by use of the mails, directly or indirectly: 

(a) to employ any device, scheme, or artifice to defraud; 

(b) to obtain money or property by means of any untrue statement of a 

material fact or any omission of a material fact necessary in order to 

make the statements made, in light of the circumstances under which 

they were made, not misleading; or 

(c) to engage in any transaction, practice, or course of business which 

operates or would operate as a fraud or deceit upon the purchaser 

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any 

person, or (ii) disseminating false or misleading documents, materials, or information or 

making, either orally or in writing, any false or misleading statement in any 

communication with any investor or prospective investor, about:   

(A) any investment strategy or investment in securities,  

(B) the prospects for success of any product or company, 

(C) the use of investor funds,  

(D) compensation to any person,  

(E) Defendant’s qualifications to advise investors; or  

(F) the misappropriation of investor funds or investment proceeds.  

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in 

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the 

following who receive actual notice of this Final Judgment by personal service or 

otherwise:  (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b) 

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other persons in active concert or participation with Defendant or with anyone described 

in (a). 

III. 

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is 

permanently restrained and enjoined from violating, while acting as an investment 

adviser, Sections 206(1) and (2) of the Investment Advisers Act of 1940 (the “Investment 

Advisers Act”) [15 U.S.C. § 80b-6(1) and (2)] by using the mails or any means or 

instrumentality of interstate commerce, directly or indirectly: 

(a) to employ any device, scheme, or artifice to defraud any client or 

prospective client; or 

(b) to engage in any transaction, practice, or course of business which 

operates as a fraud or deceit upon any client or prospective client 

by, directly or indirectly, (i) creating a false appearance or otherwise deceiving any client 

or prospective client, or (ii) disseminating false or misleading documents, materials, or 

information or making, either orally or in writing, any false or misleading statement in 

any communication with any client or prospective client, about:   

(A) any investment strategy or investment in securities,  

(B) the prospects for success of any product or company, 

(C) the use of client funds,  

(D) compensation to any person,  

(E) Defendant’s qualifications to advise clients; or  

(F) the misappropriation of client funds or investment proceeds.  

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in 

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the 

following who receive actual notice of this Final Judgment by personal service or 

otherwise:  (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b) 

other persons in active concert or participation with Defendant or with anyone described 

in (a). 

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IV. 

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that pursuant to 

Section 21(d)(1) and (d)(5) of the Exchange Act [15 U.S.C. § 78u(d)(5)], Section 

20(b) of the Securities Act [15 U.S.C. §§ 77t(b)], and Section 209(d) of the Advisers 

Act [15 U.S.C. §§ 80b-9(d)], Defendant is permanently restrained and enjoined from 

participating, directly or indirectly, in the purchase, offer, or sale of any security other 

than for his own personal account.  

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, as provided in 

Federal Rule of Civil Procedure 65(d)(2), the foregoing paragraph also binds the 

following who receive actual notice of this Final Judgment by personal service or 

otherwise: (a) Defendant’s officers, agents, servants, employees, and attorneys; and (b) 

other persons in active concert or participation with Defendant or with anyone described 

in (a).  

V. 

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that Defendant is 

liable for disgorgement of $507,996.42, representing net profits gained as a result of the 

conduct alleged in the Complaint, as well as $112,340.03 in prejudgment interest, for a 

total of $620,336.45.  In addition, Defendant is liable for a civil penalty in the amount of 

$507,996.42 pursuant to Section 20(d) of the Securities Act [15 U.S.C. § 77t(d)], Section 

209(e) of the Advisers Act [15 U.S.C. (d)(e) § 80b-9(e)], and Section 21(d)(3) of the 

Exchange Act [15 U.S.C. § 78u(d)(3)].  Defendant shall satisfy these obligations by 

paying the total amount for which he is liable to the Securities and Exchange 

Commission (“Commission”) within thirty (30) days after entry of this Final Judgment.   

Defendant may transmit payment electronically to the Commission, which will 

provide detailed ACH transfer/Fedwire instructions upon request.  Payment may also be 

made directly from a bank account via Pay.gov through the SEC website at 

http://www.sec.gov/about/offices/ofm.htm.  Defendant may also pay by certified check, 

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bank cashier’s check, or United States postal money order payable to the Securities and 

Exchange Commission, which shall be delivered or mailed to  

Enterprise Services Center 

Accounts Receivable Branch 

6500 South MacArthur Boulevard 

Oklahoma City, OK 73169 

 

 

and shall be accompanied by a letter identifying the case title, civil action number, and 

name of this Court; Matthew J. Werthe as a defendant in this action; and specifying that 

payment is made pursuant to this Final Judgment.   

Defendant shall simultaneously transmit photocopies of evidence of payment and 

case identifying information to the Commission’s counsel in this action.  By making this 

payment, Defendant relinquishes all legal and equitable right, title, and interest in such 

funds and no part of the funds shall be returned to Defendant.   

   The Commission may enforce the Court’s judgment for disgorgement and 

prejudgment interest by using all collection procedures authorized by law, including, but 

not limited to, moving for civil contempt at any time after thirty (30) days following entry 

of this Final Judgment. 

The Commission may enforce the Court’s judgment for penalties by the use of all 

collection procedures authorized by law, including the Federal Debt Collection 

Procedures Act, 28 U.S.C. § 3001 et seq., and moving for civil contempt for the violation 

of any Court orders issued in this action.  Defendant shall pay post-judgment interest on 

any amounts due after thirty (30) days of the entry of this Final Judgment pursuant to 28 

U.S.C. § 1961.  The Commission shall hold the funds, together with any interest and 

income earned thereon (collectively, the “Fund”), pending further order of the Court.     

The Commission may propose a plan to distribute the Fund subject to the Court’s 

approval.  Such a plan may provide that the Fund shall be distributed pursuant to the Fair 

Fund provisions of Section 308(a) of the Sarbanes-Oxley Act of 2002.  The Court shall 

retain jurisdiction over the administration of any distribution of the Fund, and the Fund 

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may only be disbursed pursuant to an Order of the Court.  Regardless of whether any 

such Fair Fund distribution is made, amounts ordered to be paid as civil penalties 

pursuant to this Final Judgment shall be treated as penalties paid to the government for all 

purposes, including all tax purposes.  To preserve the deterrent effect of the civil penalty, 

Defendant shall not, after offset or reduction of any award of compensatory damages in 

any Related Investor Action based on Defendant’s payment of disgorgement in this 

action, argue that he is entitled to, nor shall he further benefit by, offset or reduction of 

such compensatory damages award by the amount of any part of Defendant’s payment of 

a civil penalty in this action (“Penalty Offset”).  If the court in any Related Investor 

Action grants such a Penalty Offset, Defendant shall, within thirty (30) days after entry of 

a final order granting the Penalty Offset, notify the Commission’s counsel in this action 

and pay the amount of the Penalty Offset to the United States Treasury or to a Fair Fund, 

as the Commission directs.  Such a payment shall not be deemed an additional civil 

penalty and shall not be deemed to change the amount of the civil penalty imposed in this 

Final Judgment.  For purposes of this paragraph, a “Related Investor Action” means a 

private damages action brought against Defendant by or on behalf of one or more 

investors based on substantially the same facts as alleged in the Complaint in this action. 

VI. 

 IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that no later than 

thirty (30) days following entry of this Final Judgment, the Clerk of Court is shall transfer 

to the Commission—which will provide detailed ACH transfer/Fedwire instructions upon 

request—the entire balance of funds attributable to this case (as well as any future 

deposits) paid into either the registry of this Court or the Court Registry Investment 

System.  Payment may also be made by certified check, bank cashier’s check, or United 

States postal money order payable to the Securities and Exchange Commission, which 

shall be delivered or mailed to:   

Enterprise Services Center 

Accounts Receivable Branch 

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6500 South MacArthur Boulevard 

Oklahoma City, OK 73169 

 

and shall be accompanied by a letter identifying the case title, civil action number, and 

name of this Court; and specifying that payment is made pursuant to this Final Judgment.  

The Commission shall credit these funds toward the disgorgement and prejudgment 

interest ordered to be paid herein and hold these monies as part of the Fund described 

above.    

VII. 

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that, for purposes 

of exceptions to discharge set forth in Section 523 of the Bankruptcy Code, 11 U.S.C. 

§523, the allegations in the Complaint are true and admitted by Defendant, and further, 

any debt for disgorgement, prejudgment interest, civil penalty or other amounts due by 

Defendant under this Final Judgment or any other judgment, order, consent order, decree 

or settlement agreement entered in connection with this proceeding, is a debt for the 

violation by Defendant of the federal securities laws or any regulation or order issued 

under such laws, as set forth in Section 523(a)(19) of the Bankruptcy Code, 11 U.S.C. 

§523(a)(19). 

IX. 

IT IS FURTHER ORDERED, ADJUDGED, AND DECREED that this Court shall 

retain jurisdiction of this matter for the purposes of enforcing the terms of this Final 

Judgment. 

 

Dated:  February 2, 2026  

  

 

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