Prior to September 11, 2001 our client, Mr. B, was a government securities repo trader. His office was located on the 26th Floor of Tower 1 of the World Trade Center. On the morning of September 11, 2001, Mr. B reported to work at his brokerage firm and started his day buying and selling government securities for his commercial clients, institutions such as Bank of Tokyo and Lehman Brothers. At around 8:45 a.m., Mr. B and his co-workers heard a loud explosion and felt the building shake, ceiling tiles began falling in Mr. B’s office and thick smoke filled the hallways and stairwells. Fifty minutes later, after descending 26 floors of smoke, heat, and chaos, Mr. B was out of Tower 1. Mr. B’s life was forever changed that day and nightmares of his escape would haunt him for years.