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Bankruptcy Court Asbestos Dispute

This document provides background information and seeks an order requiring an insurer to enter an amended asbestos claims handling agreement. It discusses negotiations over the agreement between insurers and debtors that have been ongoing since 2006. All insurers except one, Employers Insurance of Wausau, have signed. Wausau now wants further clarifying language and reservations added, despite having participated in negotiations. The agreement's funding is needed for the residual trust to carry out creditors' distributions and obligations under the bankruptcy plan. An order is requested to finalize the agreement.
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0% found this document useful (0 votes)
160 views17 pages

Bankruptcy Court Asbestos Dispute

This document provides background information and seeks an order requiring an insurer to enter an amended asbestos claims handling agreement. It discusses negotiations over the agreement between insurers and debtors that have been ongoing since 2006. All insurers except one, Employers Insurance of Wausau, have signed. Wausau now wants further clarifying language and reservations added, despite having participated in negotiations. The agreement's funding is needed for the residual trust to carry out creditors' distributions and obligations under the bankruptcy plan. An order is requested to finalize the agreement.
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© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION,

et al.1 Debtors. ) ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
Hearing Date: June 26, 2008 at 2:00 p.m.

DEBTORS AND THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS SUPPLEMENTAL BRIEF IN SUPPORT OF THEIR MOTION FOR THE ENTRY OF AN ORDER REQUIRING CERTAIN INSURERS TO SHOW CAUSE WHY THEY HAVE FAILED TO ENTER INTO THE AMENDED AND RESTATED ASBESTOS CLAIMS HANDLING AGREEMENT The above-captioned debtors (collectively, the Debtors) and the Collins & Aikman Post-Consummation Trust (the PCT) hereby file this brief (this Brief) to provide the Court with an update since the Debtors and the PCT filed their motion [Docket No. 9285] (the Motion) for the entry of an order requiring the Insurers2 to show cause why they each have failed to enter into the

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to them in the Motion.

K&E 13000436.4

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Amended and Restated Asbestos Claims Handling Agreement (the Amended Agreement). By way of background and in support of the Motion, the Debtors and the PCT respectfully state as follows: Introduction Since filing the Motion, the Debtors have received executed signature pages from every Insurer except for one Employers Insurance of Wausau A Mutual Company (Wausau). Unfortunately, following the deadline to respond to the Motion and after the Debtors and the PCT had been assured that the Amended Agreement was likely acceptable to Wausau and a signature was forthcoming, Wausau has requested further clarifying language be added to the Amended Agreement and wishes to include further reservations of rights. These requested clarifications come almost two years after negotiations over the Amended Agreement commenced, almost a year after the Debtors chapter 11 plan was confirmed, and after repeated opportunities for Wausau to comment on the Amended Agreement (opportunities that Wausau took full advantage of). No other Insurer supports Wausaus request. Moreover, Wausau has failed to provide any adequate justification for its requested revisions. As a result of Wausaus refusal to sign the Amended Agreement in its current form, the PCT, as successors to the Debtors, and the Residual Trust (as defined herein) cannot obtain $1 million of settlement proceeds to which the Residual Trust is entitled. Failure to obtain these proceeds has deprived the Residual Trust from the funds necessary to effect its responsibilities in accordance with the Debtors chapter 11 plan and delayed additional distributions to the Debtors creditors. It has also placed the Residual Trusts trustee at risk and forced the trustee to expend his own funds to ensure that certain administrative expenses have been satisfied. Accordingly, to ensure that the Residual Trust can effectuate its responsibilities and the Debtors creditors have access to additional

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distributions, the Debtors and the PCT respectfully request that the Court grant the Motion and require the negotiations over the Amended Agreement to come to a merciful end. Background General Background. 1. On July 18, 2007, the Court entered an order [Docket No. 7827] confirming the

Debtors chapter 11 plan [Docket No. 7731] (the Plan). On October 12, 2007, the Plan became effective (the Effective Date). 2. In accordance with Article IV.E of the Plan and the Residual Claims Trust Agreement

(as defined in the Plan), the Debtors rights and obligations under their insurance policies, including the insurance policies provided by the Other Insurers and Hartford (the Insurance Policies), were assigned to the Residual Claims Trust (the Residual Trust). The Residual Trust is responsible for compensating the holders of asbestos claims filed against the Debtors (the Asbestos Claims) to the extent such claims represent covered claims, from the Insurance Policies. Funding of the Residual Trust. 3. During their chapter 11 cases, the Debtors undertook an extensive review of their

insurance records. As a result of this review, the Debtors determined that Hartford may have issued certain insurance policies to or for the benefit of the Debtors or one their predecessor companies the terms of which the Debtors contend would have eliminated their allocated liability for the Asbestos Claims. Hartford disputed the Debtors contention. 4. Ultimately, the Debtors and Hartford entered into a settlement agreement under

which, among other things, Hartford agreed to pay $1 million to the Debtors. The Debtors and Hartford further agreed that a portion of the $1 million settlement proceeds would fund the Residual Trust. Hartfords obligation to provide the $1 million settlement amount is conditioned upon the

3
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Debtors and each Insurers entry into the Amended Agreement. On July 10, 2007, the Court approved the settlement agreement. Unsuccessful Negotiations over the Amended Agreement. 5. As described in the Motion, negotiations concerning the Amended Agreement have

been ongoing since August 2006. The Debtors and Residual Trusts interest in the Amended Agreement is substantial since under the Amended Agreement, the Insurers have agreed to pay for covered asbestos claims, thereby eliminating the Debtors contribution under the prior agreement. In connection with such negotiations, the parties exchanged numerous iterations of the Amended Agreement and by the fall of 2007, after what had already been months of negotiations, the Debtors and the PCT were willing to enter into the Amended Agreement. However, as of the filing of the Motion, the parties had not executed the Amended Agreement. 6. In the months prior to and after the Effective Date, the Debtors and the PCT have

engaged in numerous electronic and telephonic correspondence with the Insurers and their respective attorneys regarding finalizing the Amended Agreement. However, by April 2008, despite the efforts of the Debtors, the PCT and the trustee of the Residual Trust, the Amended Agreement still had not been finalized. As a result, on April 23, 2008, the Debtors and the PCT filed the Motion requesting that the Court require each Insurer to provide an explanation for its failure to sign the Amended Agreement. Wausaus Actions and Refusal to Sign the Amended Agreement. 7. After the filing of the Motion, the Debtors received signature pages from all of the

Insurers, except for Wausau. Counsel for Wausau contacted the Debtors and explained that the individual at Wausau responsible for executing the Amended Agreement was away for two weeks and would not be able to sign the Amended Agreement until his return following the date of the original hearing on the Motion. Nevertheless, counsel for Wausau provided assurances that he did 4
K&E 13000436.4

not have any issues with the Amended Agreement and expected his client to sign the Amended Agreement promptly upon the clients return on May 26, 2008. Based upon these assurances and the fact that all other Insurers had executed the Amended Agreement, the Debtors and the PCT agreed to adjourn the hearing on the Motion until June 26, 2008 and continue the objection deadline until May 28, 2008. 8. On May 26, 2008, the Debtors, the PCT, and counsel for The Travelers Indemnity

Company repeatedly contacted Wausau to inquire about the status of the Amended Agreement and to request that Wausau sign the Amended Agreement as soon as possible. Such attempts to contact Wausau were met with silence. 9. It was not until June 4, 2008, almost a week after the May 28, 2008 objection

deadline had passed without Wausau filing any objection and almost a year after the Plan was confirmed, that Wausau inexplicably requested that the Amended Agreement contain certain further clarifying language and additional reservation of rights language. 10. No other party has agreed to Wausaus demand. Indeed, the Debtors, the PCT and all

of the other parties continue to support the Amended Agreement as-is. To date, Wausau has failed to provide an adequate explanation for its refusal to sign the Amended Agreement. Argument 11. Wausaus patently tardy demands and refusal to sign the Amended Agreement simply

underscore the many months of frustration that the Debtors, the PCT, and the trustee of the Residual Trust have experienced in attempting to finalize the Amended Agreement and, thereby, allow the Residual Trust to effectuate its responsibilities under the Plan. Every attempt by the Debtors to herd these cats has been thwarted while the Insurers continue to ruminate over a document that soon will have taken more time to negotiate than the Plan itself. Wausau itself agreed to sign the

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document as of March 2008, only to reverse itself come May 2008. Such inexcusable delay is not without consequence. 12. While the Amended Agreement has remained outstanding, the Debtors continue to be

exposed to asbestos claims.3 Without the Amended Agreement, the responsibility for defending against, and paying, the newly filed and other asbestos claims is unclear. 13. Additionally, absent a signed Amended Agreement, the PCT, as successors to the

Debtors, and the Residual Trust cannot obtain the proceeds of the Debtors settlement with Hartford, which the Court approved almost a year ago. As a result, the PCT cannot distribute the Debtors portion of the settlement proceeds to the Debtors creditors. 14. Moreover, without its portion of the settlement proceeds, the Residual Trust is

deprived of essential assets with which to effectuate its responsibilities under the Plan. Without a fully executed Amended Agreement, the trustee may not be reimbursed for such expenses and has indicated to counsel for the Debtors and the PCT that he likely will resign. 15. The Debtors and the PCT have run out of options and patience. Thus, to avoid this

and other deleterious results, the Debtors and the PCT seek that the Court approve the Motion and require Wausau to show cause as to why it continues to refuse to enter into the Amended Agreement absent all of the other parties acquiescing to Wausaus untimely demands. Notice 16. Notice of this Brief has been given to the Core Group and each Insurer.4 In light of

the nature of the relief requested, the Debtors submit that no further notice is required.

3 4

Indeed, since the Effective Date, two new asbestos claims have been filed against the Debtors in Illinois and California state courts. Capitalized terms used in this paragraph 16 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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No Prior Request 17. This Brief is filed in connection with, and as support for, the Motion.

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WHEREFORE, the PCT respectfully requests the entry of an order (a) requiring Wausau to show cause why it has failed to enter into the Amended Agreement and (b) granting such other and further relief as is just and proper. Dated: June 23, 2008 KIRKLAND & ELLIS LLP /s/ Adam C. Paul Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Adam C. Paul (IL 6285556) Scott R. Zemnick (IL 6276224) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors and the PCT

K&E 13000436.4

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE OF FILING OF DEBTORS AND THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS SUPPLEMENTAL BRIEF IN SUPPORT OF THEIR MOTION FOR THE ENTRY OF AN ORDER REQUIRING CERTAIN INSURERS TO SHOW CAUSE WHY THEY HAVE FAILED TO ENTER INTO THE AMENDED AND RESTATED ASBESTOS CLAIMS HANDLING AGREEMENT PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) and the Collins & Aikman Post-Consummation Trust (the PCT) have filed Debtors and The Collins & Aikman Post-Consummation Trusts Supplemental Brief in Support of Their Motion for the Entry of an Order Requiring Certain Insurers to Show Cause Why They Have Failed to Enter into the Amended and Restated Asbestos Claims Handling Agreement.
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 13008524.1

Dated: June 23, 2008

KIRKLAND & ELLIS LLP /s/ Scott R. Zemnick Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Adam Paul (IL 6285556) Scott R. Zemnick (IL 6276224) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors and the PCT

K&E 13008524.1

CERTIFICATE OF SERVICE I, Scott R. Zemnick, an attorney, certify that on the 23rd day of June, 2008, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Debtors and The Collins & Aikman Post-Consummation Trusts Supplemental Brief in Support of Their Motion for the Entry of an Order Requiring Certain Insurers to Show Cause Why They Have Failed to Enter into the Amended and Restated Asbestos Claims Handling Agreement (the Brief) and Notice of filing of the Brief. Dated: June 23, 2008 /s/ Scott R. Zemnick Scott R. Zemnick

K&E 13008524.1

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CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Argonaut Insurance Company Argonaut Insurance Company Athens City Tax Collector Basell USA Inc Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer Continental Insurance Company Continental Insurance Company DaimlerChrysler DaimlerChrysler Daniella Saltz David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Employers Insurance of Wausau Erin M Casey Frank Gorman Gail Perry GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Heather Sullivan James A Plemmons Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Continental Insurance Company Continental Insurance Company Continental Insurance Company Dayton Bag & Burlap Co DuPont Employers Insurance of Wausau James Borcia Todd McCallum Gary Torke Law Dept William Stiefel

Employers Insurance of Wausau Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

ADDRESS1 1062 S 4th Ave 505 S Neil St 38505 Woodward Ave Ste 2000 303 W Madison Ste 300 PO Box 16253 PO Box 849 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 1 5 Notre Ave 2204 Walkley Rd Crowell & Moring LLP PO Box 8040 144 N Second St 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave PO Box 1952 201 N Figueroa St No 786 323 W Michigan 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy McDermott Will Emery LLP 131 South Dearborn Street, Suite 2400 8163 Grand River Ave 24901 Northwestern Hwy Ste 611 322 Davis Ave DuPont Legal D 7156 400 Westwood Dr 233 S. Wacker Dr, Ste 22, Sears Tower 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Director's Office for Taxpayer Services Division

CREDITOR NOTICE NAME

ADDRESS1

ADDRESS2

CITY

STATE

ZIP

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co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

Tower A T 1 55 3322 West End Ave Ste 600 3100 Smoketree Ct Ste 600

of the City of Montgomery

Canada

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly Lilia Roman C Garland Waller

Collection Bankruptcy Unit

PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 802585 PO Box 60500 220 South Main St Hartford Plaza Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 321 Foster Ave 21557 Telegraph Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr PO Box 30168 3800 Marly PO Box 117 1818 Market St 29th Fl Office of the Chief Counsel

Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Chicago Charlotte Bel Air Hartford Nashville Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Lansing Ste Foy Port Hope

GA NC GA PA PA IL NC MD CT TN NC OH IN IN AL MI NC ON MI GA IL TX MI AL IL MI MI MI NC MI QC ON

30348-5499 28289-0691 30374 15264-0387 15264 60680-2585 28260 21014 06115 37203 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 60191 48034 48334 48827 27834 48909 G1X 4A5 L1A 3V9

Canada Canada

Leonard P Goldberger Esq Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Canada Canada PO Box 6529

Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Hartford Fire Insurance Company Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Michigan Dept Of Treasury Ministre Du Revenu Du Quebec Municipality Of Port Hope National Union Fire Insurance Co of Pittsburgh PA Ne Office of Finance of Los Angeles Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Dan Thiffault Stevens & Lee PC 3700 Wilshire Ste 310 1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 1115 Westford St 4th Fl 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk Philadelphia Los Angeles Washington St Clair Avon Lake Cambridge Lowell Concord New York New York Tyngsboro PA CA DC MI OH ON MA ON NY NY MA 19103 90010 20005-4026 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 275 Pope Rd Ste 102 Ottawa Technology Centre

Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada

875 Heron Rd

Ottawa Dorval Belleville Summerside Ottawa

ON QC ON PE ON

K1A 1B1 H4Y 1G7 K8N 2S3 C1N 5Z7 K1A 9Z9

Canada Canada Canada Canada Canada

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NOTICE NAME George Tabry Collector Of Revenue Midwest Regional Office Christine Brown Sales & Use Tax Division Lorraine Zinar Daniel Watson 50 N Ripley St Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

CREDITOR NAME Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Jennifer Nelles First Plaza County Of Fresno PO Box 2228 PO Box 30744

ADDRESS1 780 Hillsdale St 410 City Hall 175 W Jackson Blvd Ste 900 240 Detrick St PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St

ADDRESS2

CITY Wyandotte St Louis Chicago Dayton Columbia Concordville Troy Montgomery Lansing Lansing Lansing Detroit Lansing Lansing

STATE MI MO IL OH SC PA MI AL MI MI MI MI MI MI

ZIP 48192-7120 63103 60604 45404-1699 292020101 19331-9331 48084 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001

COUNTRY

Canada

Bruce B Galletly Raymond Soucie Of Ingersoll James Ruggeri John J Kinney VP 555 Thirteenth St NW Hartford Plz One Tower Sq Vatana Rosa

Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl Hogan & Hartson LLP Complex Claim Group

Lansing Southfield Hickory Fresno Trenton Atlanta Troy Ingersoll Washington Hartford

MI MI NC CA ON GA MI ON DC CT

48909-8244 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 20004 06115

Canada

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

Fsia Inc Joseph T Deters Randy Lueth Tom Tekieke

Special Collections 5MN 1306 E Triumph Dr 356 Main St 3802 S Main 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 PO Box 16561 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy

Hartford Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Columbus Greensboro Holland Auburn Hills

CT IL NH NC ON RI NC SC NC MI MI OH NC MI MI MI MI MI ON MI

06183 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 43266-0061 27410-6237 49423 48326-1415

Attn Civil Division Steven E Spence, United States Trustee Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town The Hartford The Hartford The Travelers Indemnity Company & Affiliates Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Treasurer Of State Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan US Department of Justice Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville 211 W Fort St Ste 2001 211 W Fort St Ste 700 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd PO Box 113

Detroit Detroit Auburn Hills Windsor Warren Evart Greenwichn Holmesville

48226 48226 48326-2356 N8T 3B8 48089 MI CT OH 49631-8517 6830 44633

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Village Of Rantoul One Village Center Dr co Lincoln Harris Llc 10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200 Charlotte Bingham Farms NC MI Ste PO RFQ Office MI 48111 28262-2337 48025

CREDITOR NOTICE NAME

ADDRESS1 333 S Tanner

ADDRESS2

STATE IL

ZIP 61866

COUNTRY

Visteon Climate Control

CITY Rantoul Van Buren Township

W9 Lws Real Estate Limited Wellington Green LLC

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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