Agreed upon by Prime Minister Winston Churchill and President Roosevelt at the Second Quebec Conference, the Morgenthau Plan was formulated by Henry Morgenthau and  his associate Harry White.
At the Second Quebec Conference, a high-level military conference held in Quebec City, September 1216, 1944, the British and United States governments, represented by Winston Churchill and Franklin D. Roosevelt respectively, reached agreement on a number of matters, including a plan for Germany, based on Morgenthau's original proposal. It was first proposed by United States Secretary of the Treasury Henry Morgenthau Jr. in a 1944 memorandum entitled Suggested Post-Surrender Program for Germany. According to Morgenthau's son, senior U.S. Treasury department official Harry Dexter White was influential in drafting the memorandum. 
