This is the powerpoint slide presentation I prepared for a panel that spoke 2 years ago at PBI conference in Pittsburgh. I personally could not make panel appearance due to death in family.

1. Tuesday, September 18, 2007 Paul M. Singer, Esquire, L.L.M. Joel M. Helmrich, Esquire, MBA Mark M. Gleason, CPA, MBA Salene M. Kraemer, Esquire, MBA, CTP-D Marriott City Center 112 Washington Place Pittsburgh, PA  

13. Approximate amount of proofs of claims filed against Debtors’ Estates: Administrative: $2.4 million Secured: $286 million Priority: $23 million General Unsecured: $508 million TOTAL: Over $800 million

15.  Unclassified: Administrative Claims (paid in full in cash)  Unclassified: Priority Tax Claims (paid in full in cash or in equal annual installments over 5 years)  Unclassified : Fee Claims (paid in full) (estimated at $14.7 million)  Class 1 : Lender’s Secured Claims (Tier 1- Trust Beneficial Interests in a % ratable to other holders of Class 1 Claims)  Class 2 : Other Secured Claims (payment in cash from proceeds of sale of collateral to the extent of the lien or surrender of collateral)  Class 3: Priority Non-Tax Claims (paid in full in cash)  Class 4A: Lender’s Unsecured Claims, Class 4B : General Unsecured Claims, and Class 4C : Unsecured Senior Subordinated Notes Claims ( Tier 2- Trust Beneficial Interests in % ratable to other holders of Class 4A, 4B and 4C Claims)  Class 5: Subordinated Litigation Claims (Tier 3- Trust Beneficial Interests in % ratable to other holders of Class 5 Claims)  Class 6: Interests ( Tier 4- Trust Beneficial Interests in % ratable to other holders of Class 6 Claims)

27. What is the status of the case now?