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    1

    IN THE UNITED STATES BANKRUPTCY COURT

    EASTERN DISTRICT OF MICHIGAN

    SOUTHERN DIVISION

    In re: ) Chapter 11

    )COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR)

    ) (Jointly Administered)

    Debtors. )) (Tax Identification #13-3489233)

    )

    ))

    )

    Honorable Steven W. Rhodes

    _________________________________________)

    THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS SECOND

    OMNIBUS OBJECTION TO CLAIMS (AMENDED AND/OR REPLACED CLAIMS)

    The Collins & Aikman Post-Consummation Trust (the Trust), as successor to the

    above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan

    of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by

    order of the Bankruptcy Court, hereby files this omnibus objection (the Second Omnibus

    Objection) to the claims listed on Exhibit B as Amended and/or Replaced Claims and request

    the entry of an order, substantially in the form of Exhibit A, disallowing the Amended and/or

    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 AutomotiveIndustries, 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.

    0W[;(!2"R0555927080118000000000002

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    2

    Replaced Claims that are listed on Exhibit B. Pursuant to Rule 3007(e)(1) of the Federal Rules

    of Bankruptcy Procedure, Claimants receiving this Second Omnibus Objection should locate

    their names and claims in the objection and the attached exhibits. In support of the Second

    Omnibus Objection, the Trust respectfully represents as follows:

    Jurisdiction

    1. The Court has subject matter jurisdiction to consider and determine the Second

    Omnibus Objection pursuant to Paragraph 41(a) of the Order Confirming First Amended Joint

    Plan Of Collins & Aikman Corporation And Its Debtor Subsidiaries (the Order).

    2. Venue is proper before the Court pursuant to 28 U.S.C. 1408 and 1409.

    3. The statutory basis for the relief requested by the Second Omnibus Objection is

    section 502 of the Bankruptcy Code, 11 U.S.C. 101-1330 and Rule 3007 of the Federal Rules

    of Bankruptcy Procedure.

    Background

    4. On July 9, 2007, Debtors filed the First Amended Joint Plan of Collins & Aikman

    Corporation and Its Debtor Subsidiaries (the Plan).

    5. On July 18, 2007, the Court entered the Order confirming the Plan. The Order

    provided the mechanism by which claimants would submit claims and the process by which the

    Trust would File, settle, compromise, withdraw or litigate to judgment objections to Claims.

    (Order at 38.) Thus, consistent with the Orders directive regarding disposition of the Claims,

    this Second Omnibus Objection is timely filed. (Order at 49.)

    Objection to Amended and/or Replaced Claims

    6. The Debtors are in the process of reviewing and evaluating the claims that have

    been filed against them. In that process, a number of claims have been identified as having been

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    3

    amended and/or replaced by subsequently filed claims. (Ex. B.) Debtors have concluded that

    each such Amended and/or Replaced proof of claim is now contained within the corresponding

    proof of claim identified as a surviving claim on Exhibit B. The Amended and/or Replaced

    claims were filed against the same Debtors and appear to include previous dollar amounts from

    the previous claims. Thus, it appears that the claimant filed a proof of claim for reimbursement

    more than once. To adjust the claims database to reflect the correct liabilities to the claimants,

    the Debtors request that the Court disallow the Amended and/or Replaced claims. Because this

    objection to the Amended and/or Replaced claims does not constitute an objection to the

    surviving claims indicated on Exhibit B, the Debtors reserve the right to object to such surviving

    claims on any grounds whatsoever.

    Notice

    7. Pursuant to Article VII.A.1 of the Plan, the Second Omnibus Objection (with

    exhibits) and a notice thereof will be served upon the Holders of such Claims and the United

    States Trustee.2 A copy of the Second Omnibus Objection has also been filed with the CM/ECF

    system which will serve a copy of this pleading on all attorneys registered to receive such filings.

    8. No prior request for the relief sought in the Second Omnibus Objection has been

    made to this or any other Court.

    2 Capitalized terms used in this paragraph not otherwise defined herein shall have the meanings set forth in the Plan and the Order.

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    4

    WHEREFORE, the Trust respectfully requests entry of an order, substantially in the form

    attached hereto as Exhibit A, (a) disallowing the Amended and/or Replaced claims identified on

    Exhibit B; and (b) granting such other and further relief as is just and proper.

    Respectfully submitted,

    BOYLE BURDETT

    By:s/H. William Burdett, Jr.

    Eugene H. Boyle, Jr. (P42023)H. William Burdett, Jr. (P63185)

    14950 East Jefferson, Suite 200

    Grosse Pointe Park, Michigan 48230(313) 344-4000

    (313) 344-4001 (facsimile)[email protected]: January 18, 2008 Attorneys for the Collins & Aikman Post

    Consummation Trust

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    1

    IN THE UNITED STATES BANKRUPTCY COURT

    EASTERN DISTRICT OF MICHIGAN

    SOUTHERN DIVISION

    In re: ) Chapter 11

    )COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR)

    ) (Jointly Administered)

    Debtors. )) (Tax Identification #13-3489233)

    )

    ))

    )

    Honorable Steven W. Rhodes

    _________________________________________)

    NOTICE AND OPPORTUNITY TO RESPOND TO THE

    COLLINS & AIKMAN POST-CONSUMMATION TRUSTS SECOND

    OMNIBUS OBJECTION TO CLAIMS (AMENDED AND/OR REPLACED CLAIMS)

    PLEASE TAKE NOTICE THAT the Collins & Aikman Post-Consummation Trust (the

    Trust), as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to

    the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor

    Subsidiaries as confirmed by the order of the Bankruptcy Court, have filed its Second Omnibus

    Objection to Claims (Amended and/or Replaced Claims) (the Second Omnibus Objection).

    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 AutomotiveIndustries, 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.

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    2

    PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. Pursuant to

    Rule 3007(e)(1) of the Federal Rules of Bankruptcy Procedure, Claimants receiving this Second

    Omnibus Objection should locate their names and claims in the objection and the attached

    exhibits. You may wish to review the Objection and discuss it with your attorney, if you

    have one in these cases. If you do not have an attorney, you may wish to consult one.

    PLEASE TAKE FURTHER NOTICE THAT if you wish to object to the Court granting

    the relief sought in the Second Omnibus Objection, or if you want the Court to otherwise

    consider your views on the Objection, no later than February 4, 2008, or such shorter time as the

    Court may order and of which you may receive subsequent notices, you or your attorney must

    file with the Court a written response explaining your position at:

    United States Bankruptcy Court211 West Fort Street, Suite 2100

    Detroit, Michigan 48226

    PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for

    filing, you must mail it early enough so the Court will receive it on or before the date above.

    PLEASE TAKE FURTHER NOTICE THAT you must also serve your response so that it

    is received on or before February 4, 2008 by the undersigned attorney.

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    PLEASE TAKE FURTHER NOTICE THAT if no response to the Objection is timely

    filed and served, the Court may grant the Objection and enter the order without a hearing as set

    forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern

    District of Michigan.

    Respectfully submitted,

    BOYLE BURDETT

    By:s/H. William Burdett, Jr.

    Eugene H. Boyle, Jr. (P42023)H. William Burdett, Jr. (P63185)

    14950 East Jefferson, Suite 200Grosse Pointe Park, Michigan 48230(313) 344-4000

    (313) 344-4001 (facsimile)

    [email protected]: January 18, 2008 Attorneys for the Collins & Aikman Post

    Consummation Trust

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    IN THE UNITED STATES BANKRUPTCY COURT

    EASTERN DISTRICT OF MICHIGAN

    SOUTHERN DIVISION

    In re: ) Chapter 11

    )COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR)

    ) (Jointly Administered)

    Debtors. )) (Tax Identification #13-3489233)

    )

    ))

    )

    Honorable Steven W. Rhodes

    _________________________________________)

    NOTICE OF HEARING

    PLEASE TAKE NOTICE that a hearing on the Collins & Aikman Post-Consummation

    Trusts (the Trust) Second Omnibus Objection to Claims (the Second Omnibus Objection) is

    scheduled to be heard before the Honorable Steven W. Rhodes on February 21, 2008 at 2:00

    p.m., or as soon thereafter as counsel may be heard, in his courtroom in the United States

    Bankruptcy Court, 211 West Fort Street, Detroit, Michigan 48226.

    PLEASE TAKE FURTHER NOTICE that the February 21, 2008 hearing (the Hearing)

    may be adjourned thereafter from time to time without further notice to claimants and other

    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 AutomotiveIndustries, 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.

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    parties in interest other than the announcement of the adjourned date at the Hearing or any other

    hearing thereafter.

    PLEASE TAKE FURTHER NOTICE that you need not appear at the Hearing if you do

    not object to the relief requested in the Second Omnibus Objection.

    PLEASE TAKE FURTHER NOTICE that if no responses to the Second Omnibus

    Objection are timely filed and served, the Court may grant the Second Omnibus Objection and

    enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United

    States Bankruptcy Court for the Eastern District of Michigan.

    Respectfully submitted,

    BOYLE BURDETT

    By:s/H. William Burdett, Jr.Eugene H. Boyle, Jr. (P42023)

    H. William Burdett, Jr. (P63185)

    14950 East Jefferson, Suite 200

    Grosse Pointe Park, Michigan 48230(313) 344-4000

    (313) 344-4001 (facsimile)[email protected]

    Dated: January 18, 2008 Attorneys for the Collins & Aikman Post

    Consummation Trust

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    1

    EXHIBIT A

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    2

    IN THE UNITED STATES BANKRUPTCY COURT

    EASTERN DISTRICT OF MICHIGAN

    SOUTHERN DIVISION

    In re: ) Chapter 11

    )COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR)

    ) (Jointly Administered)

    Debtors. )) (Tax Identification #13-3489233)

    )

    ))

    )

    Honorable Steven W. Rhodes

    _________________________________________)

    ORDER GRANTING THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS

    FIRST OMNIBUS OBJECTION TO CLAIMS (AMENDED AND/OR REPLACED)

    Upon the Collins & Aikman Post-Consummation Trusts (the Trust) Second Omnibus

    Objection, dated January 18, 2008; and upon consideration of the supporting papers and the files

    and records in these cases and upon the arguments and testimony presented at a hearing before

    the Court; and any responses to the Second Omnibus Objection having been withdrawn or

    overruled on the merits; and it appearing that the Court has jurisdiction over the subject matter of

    the Second Omnibus Objection and the relief requested therein; and it appearing that notice of

    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 AutomotiveIndustries, 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.

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    3

    the Second Omnibus Objection was sufficient and no other or further notice need be provided;

    and after due deliberation and sufficient cause appearing therefore, it is ORDERED:

    1. The Second Omnibus Objection is granted in its entirety.

    2. The Amended and/or Replaced Claims identified on Exhibit B to the Second

    Omnibus Objection are disallowed for all purposes. The Surviving Claims identified on Exhibit

    B to the Second Omnibus Objection remain unaffected by this Order. This Order is without

    prejudice to the Trusts right to object to the Surviving Claims identified on Exhibit B to the

    Second Omnibus Objection on any ground whatsoever.

    3. This Order is effective without further action of the Debtors and the claimants.

    4. The Debtors, the Trust, and Kurtzman Carson Consultants, LLC are authorized to

    take all actions necessary to effectuate the relief granted pursuant to this Order in accordance

    with the Second Omnibus Objection.

    5. The terms and conditions of this Order shall be immediately effective and

    enforceable upon its entry.

    6. The Court retains jurisdiction with respect to all matters arising from or relating to

    the implementation of this Order.

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    EXHIBIT B

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    AdminClaimO

    bjections

    Am

    en

    de

    dan

    d/or

    Rep

    lace

    dClaims

    ReasonforDisallowance

    Claim#

    tobe

    disallowed

    Claim#

    tosurviveCred

    itorName

    Claim

    Amount

    Nature

    Debtor

    Name

    Amendedand/orReplaced(Obj.at2-3

    .)

    1100

    CityofAthensTN

    $5,1

    07.3

    3

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1101

    CityofAthensTN

    $394.5

    3

    Admin

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1102

    CityofAthensTN

    $116,2

    26.8

    5

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1103

    CityofAthensTN

    $1,5

    55.5

    3

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1104

    CityofAthensTN

    $422.4

    8

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1105

    CityofAthensTN

    $22,7

    45.9

    3

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1110

    CityofAthensTN

    $21,1

    59.0

    0

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1111

    CityofAthensTN

    $393.0

    0

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1112

    CityofAthensTN

    $4,7

    51.0

    0

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1113

    CityofAthensTN

    $1,4

    47.0

    0

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1114

    CityofAthensTN

    $367.0

    0

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    1115

    CityofAthensTN

    $128,8

    31.0

    0

    Priority

    Collins&Aikm

    anCorporation

    8699

    CityofAthensTN

    $208,1

    35.4

    3

    Priority

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    8690

    OaklandCountyTreasurer

    $134,4

    99.1

    2

    Admin

    Collins&Aikm

    anCorporation

    8705

    OaklandCountyTreasurer

    $145,0

    68.2

    0

    Admin

    Collins&Aikm

    anCorporation

    Amendedand/orReplaced(Obj.at2-3

    .)

    8352

    State

    ofMichigan

    $10,9

    36.5

    3

    Admin

    New

    BaltimoreHoldings,

    LLC

    8394

    State

    ofMichigan

    $10,9

    36.5

    3

    Admin

    New

    BaltimoreHoldings,

    LLC

    Amendedand/orReplaced(Obj.at2-3

    .)

    8694

    State

    ofMichiganDeptofTreasury

    $816.3

    5

    Admin

    JPSAutomotiv

    e,

    Inc.

    (d/b/aPACJ,

    Inc.)

    8729

    State

    ofMichiganDeptofTreasury

    $1,5

    41.2

    2

    Admin

    JPSAutomotiv

    e,

    Inc.

    (d/b/aPACJ,

    Inc.)

    Amendedand/orReplaced(Obj.at2-3

    .)

    8806

    Unite

    dParcelSvcInc

    U

    NLIQUIDATED

    Admin

    Collins&Aikm

    anCorporation

    8819

    Unite

    dParcelSvcInc

    $100,8

    79.4

    0

    Admin

    Collins&Aikm

    anCorporation

    Inre

    Co

    llins

    Aikman

    Corporation,

    eta

    l.

    Case

    No.

    05-5

    5927(SWR)

    Page

    1o

    f1

    1/17/20082:3

    1PM