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 and was described by Morgenthau in the book Germany is Our Problem.
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. The original memorandum, written sometime between January and early September 1944, signed by Morgenthau, and headed "Suggested Post-Surrender Program for Germany" is preserved at the Franklin D. Roosevelt Presidential Library and Museum. According to Morgenthau's son, senior U.S. Treasury department official Harry Dexter White was influential in drafting the memorandum. In October 1945 Harper and Brother published Morgenthau's book Germany is Our Problem, where Morgenthau described his plan and the rationale for it in greater detail. 
