Bankruptcy cause—Study summary

 

This study includes 1,211 cases

Requested information:

Number of cases, Days in chapter 11, Assets, Employees, Annual sales, Debtors’ names

Study results

Bankruptcy cause


Number of cases

 Bankruptcy cause Frequency Percentage
  Not tort
1,136  93.8% 
  Fraud
37  3.1% 
  Asbestos
11  0.9% 
  Pension
0.6% 
  Fraud?
0.5% 
  Other tort
0.4% 
  Other products
0.3% 
  Environmental
0.3% 
  Patent
0.2% 
  Total 1,211  100% 

Days in chapter 11

 Bankruptcy cause Mean Median St. Dev. Frequency
  Not tort
451  323  461  1,103 
  Fraud
782  555  636  35 
  Asbestos
2,063  2,081  736  11 
  Pension
1,211  828  817 
  Other tort
420  487  180 
  Fraud?
325  286  203 
  Other products
1,028  1,117  518 
  Environmental
537  619  165 
  Patent
676  676  61 
  Total 483  341  504  1,175 

Assets (in millions, current dollars)

 Bankruptcy cause Mean Median St. Dev. Frequency
  Not tort
4,142  984  28,584  1,136 
  Fraud
10,928  825  30,603  37 
  Asbestos
5,686  4,822  4,043  11 
  Pension
3,229  1,013  5,029 
  Fraud?
3,559  915  5,880 
  Other tort
35,410  10,837  38,412 
  Other products
2,886  1,945  2,563 
  Environmental
1,095  585  768 
  Patent
1,313  1,313  691 
  Total 4,468  992  28,409  1,211 

Employees

 Bankruptcy cause Mean Median St. Dev. Frequency
  Not tort
7,081  2,504  16,474  1,133 
  Fraud
7,087  2,774  11,666  37 
  Asbestos
15,418  9,000  12,953  11 
  Pension
10,602  2,000  19,007 
  Fraud?
4,743  1,596  7,367 
  Other tort
21,844  15,200  16,141 
  Other products
4,759  4,269  2,528 
  Environmental
1,551  2,031  787 
  Patent
3,401  3,401  2,299 
  Total 7,199  2,600  16,292  1,208 

Annual sales (in millions, current dollars)

 Bankruptcy cause Mean Median St. Dev. Frequency
  Not tort
2,010  781  6,953  1,135 
  Fraud
6,633  640  25,685  37 
  Asbestos
4,169  2,932  2,511  11 
  Pension
3,773  832  6,664 
  Fraud?
1,084  683  1,127 
  Other tort
20,659  6,036  28,935 
  Other products
1,756  1,241  1,262 
  Environmental
840  566  702 
  Patent
1,320  1,320  391 
  Total 2,248  795  8,450  1,210 

Debtors’ names

 Bankruptcy cause  Debtor name
 Asbestos  Armstrong World Industries, Inc.
 Asbestos  Eagle-Picher Industries Inc. (1991)
 Asbestos  Federal-Mogul Corporation
 Asbestos  Hillsborough Holdings Corp.
 Asbestos  Kaiser Aluminum Corp.
 Asbestos  Manville Corp.
 Asbestos  National Gypsum Co.
 Asbestos  Owens Corning
 Asbestos  USG Corp. (2001)
 Asbestos  UNR Industries Inc.
 Asbestos  W.R. Grace & Company
 Environmental  Tronox Incorporated
 Environmental  Jesup Group Inc.
 Environmental  Gulf USA Corp.
 Fraud  Global Crossing Ltd.
 Fraud  Fine Host Corporation
 Fraud  General Development Corp.
 Fraud  Bonneville Pacific Corporation
 Fraud  Hunt International Resources Corp.
 Fraud  Impath Inc.
 Fraud  MCSI Inc.
 Fraud  Lernout & Hauspie Speech Products NV
 Fraud  Leslie Fay Companies, Inc.
 Fraud  Enron Corp.
 Fraud  Complete Management, Inc.
 Fraud  CareMatrix Corp.
 Fraud  Anicom, Inc.
 Fraud  Black Elk Energy Offshore Operations, LLC
 Fraud  Boston Chicken, Inc.
 Fraud  Brooke Corporation
 Fraud  Adelphia Business Solutions, Inc.
 Fraud  Adelphia Communications Corp.
 Fraud  American Banknote Corporation
 Fraud  American Spectrum Realty, Inc.
 Fraud  American Tissue, Inc.
 Fraud  Technical Equities Corp.
 Fraud  Thaxton Group Inc.
 Fraud  Worldcom, Inc.
 Fraud  Smartalk Teleservices, Inc.
 Fraud  Washington Group International, Inc.
 Fraud  Mallinckrodt plc
 Fraud  MiniScribe Corp.
 Fraud  Peregrine Systems, Inc.
 Fraud  Mercury Finance Company
 Fraud  MobileMedia Communications, Inc.
 Fraud  Philip Services Corp. (1999)
 Fraud  Refco Finance Inc.
 Fraud  Reliance Acceptance Group, Inc.
 Fraud  Seven Seas Petroleum, Inc.
 Fraud  Singer Co. (Bicoastal Corporation)
 Fraud  Sunbeam Corporation
 Fraud?  OCA, Inc.
 Fraud?  Seitel Inc.
 Fraud?  UCBH Holdings, Inc.
 Fraud?  aaiPharma Inc.
 Fraud?  Aurora Foods Inc.
 Fraud?  Footstar Inc.
 Not tort  Forbes Energy Services Ltd.
 Not tort  Forcenergy Inc
 Not tort  Foresight Energy LP
 Not tort  Formica Corp.
 Not tort  Forstmann & Company, Inc.
 Not tort  Forum Group Inc.
 Not tort  Federated Department Stores, Inc.
 Not tort  Ferrellgas Partners, L.P. (Ferrellgas Partners Finance Corp.)
 Not tort  FF Holdings Corporation
 Not tort  Fibermark Inc.
 Not tort  FiberTower Corporation
 Not tort  Financial Corp. of Santa Barbara
 Not tort  Fine Air Services Corp.
 Not tort  Finlay Enterprises, Inc.
 Not tort  Finova Group, Inc.
 Not tort  First Capital Holdings Corp.
 Not tort  First City Bancorporation of Texas, Inc.
 Not tort  First Executive Corp.
 Not tort  First Mariner Bancorp
 Not tort  First Merchants Acceptance Corporation
 Not tort  First National Bancshares, Inc.
 Not tort  First NBC Bank Holding Company
 Not tort  First Place Financial Corp.
 Not tort  First RepublicBank Corp
 Not tort  First State Bancorporation
 Not tort  Firstcorp, Inc.
 Not tort  FirstEnergy Solutions Corp.
 Not tort  FirstFed Financial Corp.
 Not tort  FLAG Telecom Holdings, Ltd
 Not tort  Flagstar Companies, Inc.
 Not tort  Fleetwood Enterprises, Inc.
 Not tort  Fleming Companies, Inc.
 Not tort  Flooring America, Inc.
 Not tort  Florida Coast Paper Company, LLC
 Not tort  FLYi, Inc.
 Not tort  Foamex International, Inc. (2005)
 Not tort  Foamex International, Inc. (2009)
 Not tort  Focal Communications Corporation
 Not tort  General Growth Properties, Inc.
 Not tort  General Homes Corp.
 Not tort  General Maritime Corporation
 Not tort  General Motors Corporation
 Not tort  Genesis Health Ventures, Inc.
 Not tort  Geneva Steel Company (1999)
 Not tort  Genicom Corporation
 Not tort  GenOn Energy, Inc.
 Not tort  GenTek, Inc.
 Not tort  Genuity Inc.
 Not tort  Geo Specialty Chemicals Inc.
 Not tort  Geokinetics Inc.
 Not tort  Geotek Communications, Inc.
 Not tort  Gilbert Robinson Inc.
 Not tort  Glenoit Corp.
 Not tort  Global Aviation Holdings Inc. (2012)
 Not tort  Global Aviation Holdings Inc. (2013)
 Not tort  Global Brokerage, Inc.
 Not tort  FoxMeyer Health Corp. (FoxMeyer Drug Co. only)
 Not tort  FPA Medical Management, Inc.
 Not tort  Franklin Bank Corp.
 Not tort  Fremont General Corporation
 Not tort  Fretter, Inc.
 Not tort  Friede Goldman Halter, Inc.
 Not tort  Friedman's Inc.
 Not tort  FriendFinder Networks Inc.
 Not tort  Frontier Airlines Holdings, Inc. (2008)
 Not tort  Frontier Communications Corporation
 Not tort  Frontier Holdings Inc. (1986)
 Not tort  Frontline Capital Group
 Not tort  Fruit of the Loom, Ltd.
 Not tort  FSC Corporation
 Not tort  FTD Companies, Inc.
 Not tort  FTS International, Inc.
 Not tort  Furniture Brands International, Inc. (2013)
 Not tort  G. Heileman Brewing Co., Inc.
 Not tort  Galey & Lord, Inc. (2002)
 Not tort  Galey & Lord, Inc. (2004)
 Not tort  Garrett Motion Inc.
 Not tort  Gastar Exploration Inc.
 Not tort  GateHouse Media, Inc.
 Not tort  Gaylord Container Corp
 Not tort  GC Companies, Inc.
 Not tort  Genco Shipping & Trading Limited
 Not tort  Global Eagle Entertainment Inc.
 Not tort  Global Geophysical Services, Inc.
 Not tort  Global Geophysical Services, Inc. (2016)
 Not tort  Global Marine Inc.
 Not tort  Global Power Equipment Group Inc.
 Not tort  Global TeleSystems, Inc.
 Not tort  Globalstar LP
 Not tort  Globix Corp.
 Not tort  GMX Resources Inc.
 Not tort  GNC Holdings, Inc.
 Not tort  Golden Books Family Entertainment, Inc.
 Not tort  Goss Graphic Systems, Inc. (1999)
 Not tort  Goss Holdings, Inc. (2001)
 Not tort  Gottschalks Inc.
 Not tort  Graham-Field Health Products, Inc.
 Not tort  Grand Court Lifestyles, Inc.
 Not tort  Grand Union Company (1995)
 Not tort  Grand Union Company (1998)
 Not tort  Grand Union Company (2000)
 Not tort  Granite Broadcasting Corporation
 Not tort  Great American Communications Co.
 Not tort  Great Atlantic & Pacific Tea Company, Inc.
 Not tort  Greyhound Lines, Inc. (1990)
 Not tort  Greyhound Lines, Inc. (1994)
 Not tort  Grove Worldwide, LLC
 Not tort  Grubb & Ellis Company
 Not tort  GSI Group, Inc.
 Not tort  GST Telecommunications, Inc.
 Not tort  GT Advanced Technologies Inc.
 Not tort  Guaranty Financial Group Inc.
 Not tort  Guilford Mills, Inc.
 Not tort  Gulf States Steel, Inc. of Alabama
 Not tort  GulfMark Offshore, Inc.
 Not tort  Gulfport Energy Corporation
 Not tort  Guy F. Atkinson Company of California
 Not tort  Gymboree Corporation (2017)
 Not tort  Gymboree Corporation (2019)
 Not tort  Hadson Corp.
 Not tort  Halcon Resources Corporation
 Not tort  Halcon Resources Corporation (2019)
 Not tort  Ha-Lo Industries
 Not tort  Hancock Fabrics, Inc.
 Not tort  Harnischfeger Industries, Inc.
 Not tort  Harrington West Financial Group, Inc.
 Not tort  Hartmarx Corporation
 Not tort  Harvard Industries, Inc. (1991)
 Not tort  Harvard Industries, Inc. (1997)
 Not tort  Harvard Industries, Inc. (2002)
 Not tort  Hawaiian Airlines Inc.
 Not tort  Hawaiian Telcom Communications, Inc.
 Not tort  Hawker Beechcraft Acquisition Company, LLC
 Not tort  Hayes Lemmerz International, Inc. (2001)
 Not tort  Hayes Lemmerz International, Inc. (2009)
 Not tort  Healthco International Inc.
 Not tort  Heartland Wireless Communications, Inc.
 Not tort  Hechinger Company
 Not tort  Hecks Inc.
 Not tort  Hedstrom Holdings, Inc.
 Not tort  Heilig-Meyers Company
 Not tort  Herbst Gaming, Inc.
 Not tort  Hercules Offshore, Inc.
 Not tort  Hercules Offshore, Inc. (2016)
 Not tort  Hertz Global Holdings, Inc. (Hertz Corporation)
 Not tort  Hexcel Corp.
 Not tort  Hexion Inc.
 Not tort  hhgregg, Inc.
 Not tort  Hi-Crush Inc.
 Not tort  High Voltage Engineering Corporation (2004)
 Not tort  High Voltage Engineering Corporation (2005)
 Not tort  Highland Superstores, Inc.
 Not tort  Highlands Insurance Group, Inc.
 Not tort  HighPoint Resources Corporation
 Not tort  Hills Department Stores Inc.
 Not tort  Levitz Furniture Incorporated
 Not tort  Libbey Inc.
 Not tort  Liberate Technologies
 Not tort  LifeCare Holdings, Inc.
 Not tort  Linens Holding Co.
 Not tort  Linn Energy, LLC
 Not tort  Lionel Corp. (1982)
 Not tort  Lionel Corp. (1991)
 Not tort  Live Entertainment Inc.
 Not tort  Local Insight Regatta Holdings, Inc.
 Not tort  LodgeNet Interactive Corporation
 Not tort  Lodgian, Inc.
 Not tort  Loewen Group, Inc.
 Not tort  Loews Cineplex Entertainment Corp
 Not tort  Logix Communications Enterprises Inc.
 Not tort  Lomas Financial Corp. (1989)
 Not tort  Lomas Financial Corp. (1995)
 Not tort  Kash N Karry Food Stores, Inc.
 Not tort  Kasper A.S.L., Ltd.
 Not tort  KCS Energy, Inc.
 Not tort  KDT Industries Inc.
 Not tort  Kellstrom Industries, Inc.
 Not tort  Kenetech Corp. (Kenetech Windpower, Inc. only)
 Not tort  Kevco, Inc.
 Not tort  Key Energy Services, Inc.
 Not tort  Key Plastics L.L.C.
 Not tort  Kimball Hill, Inc.
 Not tort  Kinder Care Learning Centers Inc.
 Not tort  KIT digital, Inc.
 Not tort  Kitty Hawk, Inc.
 Not tort  Kmart Corp.
 Not tort  Koger Properties Inc.
 Not tort  Koll Real Estate Group, Inc.
 Not tort  Komag, Inc.
 Not tort  Laclede Steel Company (1998)
 Not tort  Ladish Co. Inc.
 Not tort  LandAmerica Financial Group, Inc.
 Not tort  Laroche Industries Inc.
 Not tort  Lason, Inc.
 Not tort  Lazy Days R.V. Center, Inc.
 Not tort  Leap Wireless International Inc.
 Not tort  Lear Corporation
 Not tort  Leasing Solutions, Inc.
 Not tort  Lee Enterprises, Incorporated
 Not tort  Legacy Reserves Inc.
 Not tort  Lehman Brothers Holdings Inc.
 Not tort  Leiner Health Products, Inc. (2002)
 Not tort  MediaNews Group, Inc. (Affiliated Media, Inc. only)
 Not tort  Medical Resources, Inc.
 Not tort  Mediq, Inc.
 Not tort  Megafoods Stores, Inc.
 Not tort  Melinta Therapeutics, Inc.
 Not tort  Memorex Telex N.V. (1992)
 Not tort  Memorex Telex N.V. (1994)
 Not tort  Memorial Production Partners LP
 Not tort  Mercantile Bancorp, Inc.
 Not tort  LTV Corp. (2000)
 Not tort  Luminent Mortgage Capital, Inc.
 Not tort  Lyondell Chemical Company
 Not tort  Magellan Health Services Inc.
 Not tort  Magna Entertainment Corp.
 Not tort  MagnaChip Semiconductor LLC
 Not tort  Magnum Hunter Resources Corporation
 Not tort  Majestic Capital Ltd.
 Not tort  Majestic Star Casino, LLC
 Not tort  marchFIRST, Inc.
 Not tort  Mariner Post-Acute Network, Inc.
 Not tort  Marion Corp.
 Not tort  Marvel Entertainment Group, Inc.
 Not tort  Mattress Firm Holding Corp.
 Not tort  Maxicare Health Plans Inc.
 Not tort  Mayflower Group Inc. (MG Holdings, Inc.)
 Not tort  McClatchy Company
 Not tort  McCrory Corp.
 Not tort  McDermott International, Inc.
 Not tort  McLean Industries Inc.
 Not tort  McLeodUSA Incorporated (2005)
 Not tort  McLeodUSA, Inc. (2002)
 Not tort  McLouth Steel Corp.
 Not tort  Mcorp
 Not tort  Imperial Capital Bancorp, Inc.
 Not tort  Imperial Home Decor Group Inc.
 Not tort  Imperial Sugar Company
 Not tort  IMPSAT Fiber Networks, Inc.
 Not tort  Inacom Corp.
 Not tort  Indalex Holdings Finance, Inc.
 Not tort  IndyMac Bancorp, Inc
 Not tort  InPhonic, Inc.
 Not tort  InSight Health Services Holdings Corp
 Not tort  Insilco Corp.
 Not tort  Integrated Electrical Services, Inc.
 Not tort  Integrated Health Services, Inc.
 Not tort  Integrated Resources Inc.
 Not tort  Integrity Bancshares, Inc.
 Not tort  Intelsat S.A.
 Not tort  Interco Inc.
 Not tort  Intermark Inc.
 Not tort  Intermet Corp.
 Not tort  Internap Corporation
 Not tort  International American Homes Inc.
 Not tort  International Fibercom, Inc.
 Not tort  International Shipholding Corporation
 Not tort  International Wire Group Inc.
 Not tort  Interstate Bakeries Corporation
 Not tort  ION Media Networks, Inc.
 Not tort  iPCS, Inc.
 Not tort  Iridium LLC (six omitted)
 Not tort  Irwin Financial Corporation
 Not tort  IT Group, Inc.
 Not tort  ITC DeltaCom, Inc.
 Not tort  Itel Corporation
 Not tort  Ithaca Industries, Inc.
 Not tort  ITT Educational Services, Inc.
 Not tort  IWO Holdings, Inc.
 Not tort  J. C. Penney Company, Inc.
 Not tort  J. Crew Group, Inc.
 Not tort  J.G. Wentworth Company
 Not tort  Jackson Hewitt Tax Service Inc.
 Not tort  Jacobson Stores, Inc.
 Not tort  James River Coal Company
 Not tort  Jamesway Corporation (1993)
 Not tort  Jason Industries, Inc.
 Not tort  Jayhawk Acceptance Corp.
 Not tort  JCC Holding Co.
 Not tort  Huntsman Polymers Corp
 Not tort  Hvide Marine Incorporated
 Not tort  ICG Communications, Inc.
 Not tort  ICH Corporation
 Not tort  Idearc Inc.
 Not tort  iHeartMedia, Inc.
 Not tort  Illinois Power Generating Company
 Not tort  Hines Horticulture, Inc.
 Not tort  Hoku Corporation
 Not tort  Holt Group, Inc.
 Not tort  Home Holdings, Inc.
 Not tort  HomeBanc Corp.
 Not tort  Horizon PCS Inc.
 Not tort  Hornbeck Offshore Services, Inc.
 Not tort  Horsehead Holding Corp.
 Not tort  Hospitality Investors Trust, Inc.
 Not tort  House of Fabrics, Inc.
 Not tort  HRT Industries Inc.
 Not tort  Huffy Corp.
 Not tort  Borden Chemicals & Plastics LP (Borden Chemicals & Plastics Operating LP only)
 Not tort  Borders Group, Inc.
 Not tort  Kaiser Group International, Inc.
 Not tort  Fairfield Communities Inc.
 Not tort  FairPoint Communications, Inc.
 Not tort  Fairway Group Holdings Corp.
 Not tort  Falcon Products, Inc.
 Not tort  Family Golf Centers, Inc.
 Not tort  Farmland Industries, Inc.
 Not tort  Jones Energy, Inc.
 Not tort  Journal Register Company
 Not tort  JPS Textile Group Inc. (1991)
 Not tort  JPS Textile Group, Inc. (1997)
 Not tort  JumboSports, Inc.
 Not tort  Just For Feet, Inc.
 Not tort  JWP Inc.
 Not tort  Avado Brands Inc.
 Not tort  Avaya Inc.
 Not tort  Aventine Renewable Energy Holdings, Inc.
 Not tort  Azure Midstream Partners, LP
 Not tort  Baldwin Builders (Baldwin Building Contractors, L.P.)
 Not tort  Baldwin-United Corporation
 Not tort  Bally Total Fitness Holding Corporation (2007)
 Not tort  Bally Total Fitness Holding Corporation (2008)
 Not tort  Bank Holdings
 Not tort  Barzel Industries Inc.
 Not tort  Basic Energy Services, Inc.
 Not tort  Basix Corp.
 Not tort  Bay Financial Corporation
 Not tort  B-E Holdings Inc.
 Not tort  Beach First National Bancshares, Inc.
 Not tort  BearingPoint, Inc.
 Not tort  Beker Industries Corp.
 Not tort  Benedek Communications Corp. (Stations Holding Co, Inc.)
 Not tort  Best Products Company, Inc. (1991)
 Not tort  Best Products Company, Inc. (1996)
 Not tort  Bethlehem Steel Corp
 Not tort  Bibb Co
 Not tort  Big V Supermarkets, Inc.
 Not tort  Birmingham Steel Corp.
 Not tort  Anthracite Capital, Inc.
 Not tort  AP Industries, Inc.
 Not tort  Apex Silver Mines Limited
 Not tort  Appletree Markets Inc.
 Not tort  Applied Extrusion Technologies, Inc.
 Not tort  Applied Magnetics Corporation
 Not tort  Approach Resources Inc.
 Not tort  APS Holding Corp.
 Not tort  APW Ltd.
 Not tort  Aralez Pharmaceuticals Inc.
 Not tort  Arch Coal, Inc.
 Not tort  Arch Wireless Inc.
 Not tort  Arm Financial Group, Inc.
 Not tort  Armstrong Energy, Inc.
 Not tort  Ascena Retail Group, Inc.
 Not tort  Asia Global Crossing, Ltd.
 Not tort  Aspect Software Parent Inc.
 Not tort  Assisted Living Concepts, Inc.
 Not tort  Asyst Technologies, Inc.
 Not tort  At Home Corp
 Not tort  AT&T Latin America Corp.
 Not tort  ATA Holdings Corp.
 Not tort  Atchison Casting Corp.
 Not tort  Atlantic Express Transportation Corp.
 Not tort  Atlas Air Worldwide Holdings Inc.
 Not tort  Atlas Resource Partners, L.P.
 Not tort  ATP Oil & Gas Corporation
 Not tort  Audio Visual Services Corp.
 Not tort  Brunos Inc.
 Not tort  BSD Bancorp, Inc.
 Not tort  Budget Group Inc.
 Not tort  Buffets Holdings, Inc.
 Not tort  Builders Transport Inc.
 Not tort  Building Materials Holding Corporation
 Not tort  Burlington Industries, Inc.
 Not tort  Bush Industries, Inc.
 Not tort  Buttes Gas & Oil Co.
 Not tort  C&J Energy Services Ltd.
 Not tort  Caesars Entertainment Operating Company, Inc.
 Not tort  CAI Wireless Systems, Inc.
 Not tort  Cal Dive International, Inc.
 Not tort  Caldor Corporation
 Not tort  California Coastal Communities, Inc.
 Not tort  California Resources Corporation
 Not tort  Calpine Corp.
 Not tort  Calton Inc.
 Not tort  Cambridge Industries, Inc.
 Not tort  Cape Fear Bank Corporation
 Not tort  Capital Corp of the West
 Not tort  Capitol Bancorp Ltd.
 Not tort  Capmark Financial Group Inc.
 Not tort  Caraustar Industries, Inc.
 Not tort  Carbide Graphite Group Inc.
 Not tort  Cardis Corp.
 Not tort  Care Enterprises Inc.
 Not tort  BPZ Resources, Inc.
 Not tort  Bradlees Inc. (2000)
 Not tort  Bradlees, Inc. (1995)
 Not tort  Braniff Inc. (1989)
 Not tort  Braniff International Corp. (1982)
 Not tort  Breed Technologies, Inc.
 Not tort  Breitburn Energy Partners LP
 Not tort  Briggs & Stratton Corporation
 Not tort  Bristow Group Inc.
 Not tort  Broadview Networks Holdings, Inc.
 Not tort  Blockbuster Inc.
 Not tort  BMC Industries Inc.
 Not tort  Bon Ton Stores, Inc.
 Not tort  Bonanza Creek Energy, Inc.
 Not tort  1st Centennial Bancorp
 Not tort  21st Century Oncology Holdings, Inc.
 Not tort  A. M. Castle & Co.
 Not tort  A123 Systems, Inc.
 Not tort  AAC Holdings, Inc.
 Not tort  ABC-NACO, Inc.
 Not tort  AbitibiBowater Inc.
 Not tort  Acceptance Insurance Companies Inc.
 Not tort  Accuride Corporation
 Not tort  Aceto Corporation
 Not tort  Acme Metals, Incorporated
 Not tort  ACT Manufacturing, Inc.
 Not tort  Acterna Corp.
 Not tort  American Business Financial Services, Inc.
 Not tort  American Carriers Inc.
 Not tort  American Classic Voyages Co.
 Not tort  American Commercial Lines LLC
 Not tort  American Continental Corporation
 Not tort  American Eco Corp.
 Not tort  American Healthcare Management, Inc.
 Not tort  American Home Mortgage Investment Corp.
 Not tort  American Homestar Corp.
 Not tort  American Media Operations, Inc.
 Not tort  American Mortgage Acceptance Company
 Not tort  American Pad & Paper Company
 Not tort  American Plumbing & Mechanical Inc.
 Not tort  American Rice, Inc.
 Not tort  AmericanWest Bancorporation
 Not tort  Americold Corp.
 Not tort  Ameriserve Food Distribution, Inc.
 Not tort  AmeriTruck Distribution Corp.
 Not tort  Ames Department Stores, Inc. (1990)
 Not tort  Ames Department Stores, Inc. (2001)
 Not tort  AMF Bowling Worldwide, Inc.
 Not tort  Ampal-American Israel Corporation
 Not tort  AMR Corporation
 Not tort  AMRESCO, Inc.
 Not tort  Amwest Insurance Group Inc.
 Not tort  Anacomp, Inc.
 Not tort  ANC Rental Corp.
 Not tort  Anchor BanCorp Wisconsin Inc.
 Not tort  Anchor Glass Container Corp. (1996)
 Not tort  Anchor Glass Container Corp. (2002)
 Not tort  Anchor Glass Container Corporation (2005)
 Not tort  Angeles Corp.
 Not tort  Anglo Energy, Ltd. (1983)
 Not tort  Adeptus Health Inc.
 Not tort  Advanced GlassFiber Yarns LLC
 Not tort  Advanced Radio Telecom Corp.
 Not tort  Advanta Corp.
 Not tort  Aeropostale, Inc.
 Not tort  AgriBioTech, Inc.
 Not tort  Agway Inc.
 Not tort  Ahern Rentals, Inc.
 Not tort  Air Florida System Inc.
 Not tort  Akorn, Inc.
 Not tort  Al Copeland Enterprises, Inc.
 Not tort  Aleris International, Inc.
 Not tort  Alexanders Inc.
 Not tort  Allegheny International, Inc.
 Not tort  Allegiance Telecom Inc.
 Not tort  Alliance Entertainment Corp.
 Not tort  Allied Holdings, Inc.
 Not tort  Allied Nevada Gold Corp.
 Not tort  Allied Products Corp.
 Not tort  Allis-Chalmers Corp.
 Not tort  Alpha Natural Resources, Inc.
 Not tort  Alta Mesa Resources, Inc. (Alta Mesa Holdings, LP)
 Not tort  Alterra HealthCare Corp
 Not tort  AM International, Inc. (1982)
 Not tort  AM International, Inc. (1993)
 Not tort  Amarex Inc.
 Not tort  Ambac Financial Group, Inc.
 Not tort  Amcast Industrial Corporation (2004)
 Not tort  Amcast Industrial Corporation (2005)
 Not tort  AMCORE Financial, Inc.
 Not tort  Amdura Corp.
 Not tort  Amerco
 Not tort  America West Airlines Inc.
 Not tort  American Apparel, Inc. (2015)
 Not tort  American Apparel, Inc. (2016)
 Not tort  Carmike Cinemas, Inc.
 Not tort  Carolco Pictures, Inc.
 Not tort  Carter Hawley Hale Stores Inc.
 Not tort  Casual Male Corp.
 Not tort  CBL & Associates Properties Inc. (CBL & Associates LP)
 Not tort  CEC Entertainment, Inc.
 Not tort  CellNet Data Systems, Inc.
 Not tort  Centennial Group Inc.
 Not tort  Central European Distribution Corporation
 Not tort  Centric Brands Inc.
 Not tort  Cenveo, Inc.
 Not tort  Cenvill Development Corp.
 Not tort  Downey Financial Corp.
 Not tort  DR Holdings Inc. of Delaware
 Not tort  Dreco Energy Services Ltd.
 Not tort  Drug Emporium, Inc.
 Not tort  Drypers Corp.
 Not tort  DTI Holdings, Inc.
 Not tort  Dura Automotive Systems, Inc.
 Not tort  DVI Inc.
 Not tort  Dyersburg Corp.
 Not tort  Dynegy Holdings, LLC
 Not tort  e.spire Communications, Inc.
 Not tort  Eagle Bulk Shipping Inc.
 Not tort  Eagle Food Centers, Inc.
 Not tort  Eagle Geophysical, Inc.
 Not tort  Eagle Picher Holdings, Inc. (2005)
 Not tort  Cone Mills Corp
 Not tort  Conexant Systems, Inc.
 Not tort  Conseco, Inc.
 Not tort  Consolidated Freightways Corp.
 Not tort  Consolidated Hydro, Inc.
 Not tort  Constar International Inc. (2008)
 Not tort  Constar International Inc. (2011)
 Not tort  ContiFinancial Corp.
 Not tort  Continental Airlines Corp. (1983)
 Not tort  Continental Airlines, Inc. (1990)
 Not tort  Continental Information Systems Corp
 Not tort  Convergent Communications, Inc.
 Not tort  Cook United Inc. (1984)
 Not tort  Cooperative Bankshares, Inc.
 Not tort  Cooper-Standard Holdings, Inc.
 Not tort  Coram Healthcare Corp.
 Not tort  Enstar Group Inc.
 Not tort  Entergy New Orleans, Inc.
 Not tort  Envirodyne Industries Inc.
 Not tort  EOTT Energy Partners, L.P.
 Not tort  EP Energy Corporation (EP Energy LLC)
 Not tort  Erickson Incorporated
 Not tort  Erly Industries Inc.
 Not tort  Ernst Home Center, Inc.
 Not tort  eToys, Inc.
 Not tort  EUA Power Corp.
 Not tort  EV Energy Partners, L.P.
 Not tort  Evans Products Co.
 Not tort  Everex Systems, Inc.
 Not tort  EvergreenBancorp, Inc.
 Not tort  EXCO Resources, Inc.
 Not tort  Exide Technologies (2002)
 Not tort  Exide Technologies (2013)
 Not tort  Exodus Communications, Inc.
 Not tort  Extraction Oil & Gas, Inc.
 Not tort  F & M Distributors Inc.
 Not tort  Eastern Airlines Inc.
 Not tort  Eastman Kodak Company
 Not tort  Eddie Bauer Holdings, Inc.
 Not tort  Edge Petroleum Corporation
 Not tort  Edison Brothers Stores, Inc. (1995)
 Not tort  Edison Brothers Stores, Inc. (1999)
 Not tort  Edison Mission Energy
 Not tort  Edisto Resources Corp.
 Not tort  Einstein Noah Bagel Corp
 Not tort  El Paso Electric Co.
 Not tort  El Paso Refinery LP
 Not tort  Emerald Oil, Inc.
 Not tort  Emergent Capital, Inc. (White Eagle Asset Portfolio, LP only)
 Not tort  Emerson Radio Corp.
 Not tort  Encompass Services Corporation
 Not tort  Endeavour International Corporation
 Not tort  Ener1, Inc.
 Not tort  Energy Conversion Devices, Inc.
 Not tort  Energy Future Holdings Corp.
 Not tort  Energy Partners, Ltd.
 Not tort  Energy XXI Ltd
 Not tort  Champion Enterprises, Inc.
 Not tort  Chaparral Energy, Inc. (2016)
 Not tort  Chaparral Energy, Inc. (2020)
 Not tort  Chart Industries Inc.
 Not tort  Charter Communications, Inc.
 Not tort  Charter Company
 Not tort  Charter Medical Corp.
 Not tort  CHC Group Ltd.
 Not tort  Chemtura Corporation
 Not tort  Cherokee Inc. (1993)
 Not tort  Chesapeake Corporation
 Not tort  Chesapeake Energy Corporation
 Not tort  Child World Inc.
 Not tort  China Natural Gas, Inc.
 Not tort  Chiquita Brands International, Inc.
 Not tort  Choice One Communications, Inc.
 Not tort  CHS Electronics, Inc.
 Not tort  CIB Marine Bancshares, Inc.
 Not tort  Ciber, Inc.
 Not tort  Circle K Corp.
 Not tort  Circuit City Stores, Inc.
 Not tort  Circus and Eldorado Joint Venture
 Not tort  CIT Group Inc.
 Not tort  Citadel Broadcasting Corporation
 Not tort  Cityscape Financial Corp.
 Not tort  Claires Stores, Inc.
 Not tort  Clarent Corp.
 Not tort  Clark Material Handling Company
 Not tort  Classic Communications, Inc.
 Not tort  Cloud Peak Energy Inc.
 Not tort  Cobalt International Energy, Inc.
 Not tort  Coho Energy, Inc. (1999)
 Not tort  Coho Energy, Inc. (2002)
 Not tort  Coldwater Creek Inc.
 Not tort  Coleco Industries Inc.
 Not tort  Collins & Aikman Corporation
 Not tort  Colonial Bancgroup, Inc.
 Not tort  Color Tile, Inc.
 Not tort  Colorado-Ute Electric Association, Inc.
 Not tort  Columbia Gas System Inc.
 Not tort  Combustion Equipment Associates, Inc.
 Not tort  Comdisco, Inc.
 Not tort  Commonwealth Equity Trust
 Not tort  Community Bancorp
 Not tort  Cornerstone Propane Partners, L.P.
 Not tort  Corus Bankshares, Inc.
 Not tort  Costilla Energy, Inc.
 Not tort  County Seat, Inc.
 Not tort  Covad Communications Group, Inc.
 Not tort  Covanta Energy Corp.
 Not tort  Covia Holdings Corporation
 Not tort  Creditrust Corporation
 Not tort  Criimi Mae Inc.
 Not tort  Crown Pacific Partners L.P.
 Not tort  Crown Vantage Inc.
 Not tort  Crystal Brands, Inc.
 Not tort  Crystal Oil Co.
 Not tort  CTC Communications Group, Inc.
 Not tort  Cumulus Media Inc.
 Not tort  Dade Behring Inc.
 Not tort  Dailey International Inc.
 Not tort  Daisy Systems Corp.
 Not tort  DaisyTek International Corp.
 Not tort  Dan River Inc.
 Not tort  Dana Corporation
 Not tort  Days Inns of America Inc.
 Not tort  Dayton Superior Corporation
 Not tort  DDI Corp.
 Not tort  De Laurentiis Entertainment Group Inc.
 Not tort  Dean Foods Company
 Not tort  DecisionOne Holdings Corp.
 Not tort  Delphi Corporation
 Not tort  Delta Air Lines, Inc.
 Not tort  Delta Financial Corporation
 Not tort  Delta Petroleum Corporation
 Not tort  Denbury Resources Inc.
 Not tort  Dendreon Corporation
 Not tort  Derby Cycle Corp
 Not tort  Dex Media, Inc. (2016)
 Not tort  Dex One Corporation (2013)
 Not tort  Diamond Offshore Drilling, Inc.
 Not tort  Ditech Holding Corporation (2019)
 Not tort  Divi Hotels, N.V.
 Not tort  divine, inc.
 Not tort  Dolan Company
 Not tort  Doral Financial Corporation
 Not tort  Doskocil Cos Inc.
 Not tort  UDC Homes, Inc.
 Not tort  Ultimate Electronics, Inc.
 Not tort  Ultra Petroleum Corp. (2016)
 Not tort  Ultra Petroleum Corp. (2020)
 Not tort  Unicapital Corporation
 Not tort  Union Acceptance Corporation
 Not tort  Unit Corporation
 Not tort  United Artists Theatre Company
 Not tort  United Australia-Pacific, Inc.
 Not tort  United Companies Financial Corporation
 Not tort  United Merchants & Manufacturers Inc.
 Not tort  United Western Bancorp, Inc.
 Not tort  Telesphere Communications Inc.
 Not tort  Teligent Inc
 Not tort  Telscape International, Inc.
 Not tort  Temecula Valley Bancorp Inc.
 Not tort  TerreStar Corporation (2011)
 Not tort  TerreStar Corporation (TerreStar Networks Inc. only) (2010)
 Not tort  Trump Entertainment Resorts, Inc. (2009)
 Not tort  Trump Entertainment Resorts, Inc. (2014)
 Not tort  Trump Hotels & Casino Resorts Inc. (2004)
 Not tort  Trump Plaza Funding Inc.
 Not tort  Trump Taj Mahal Funding Inc.
 Not tort  Trumps Castle Funding Inc.
 Not tort  Tuesday Morning Corporation
 Not tort  Tultex Corporation
 Not tort  Tweeter Home Entertainment Group, Inc.
 Not tort  TXCO Resources Inc.
 Not tort  U.S. Aggregates, Inc.
 Not tort  U.S. Concrete, Inc.
 Not tort  U.S. Home Corp.
 Not tort  U.S. Office Products Company
 Not tort  U.S.A. Floral Products, Inc.
 Not tort  UAL Corporation
 Not tort  Thermadyne Holdings Corp. (1993)
 Not tort  Thermadyne Holdings Corp. (2001)
 Not tort  Thorn Apple Valley, Inc.
 Not tort  Thornburg Mortgage, Inc.
 Not tort  THQ Inc.
 Not tort  Tidewater Inc.
 Not tort  TierOne Corporation
 Not tort  Todd Shipyards Corp.
 Not tort  Tokheim Corp. (2000)
 Not tort  Tokheim Corporation (2002)
 Not tort  Tops Holding II Corporation
 Not tort  Touch America Holdings Inc.
 Not tort  TOUSA, Inc.
 Not tort  Tower Air, Inc.
 Not tort  Tower Automotive, Inc.
 Not tort  Towle Mfg. Co. (1986)
 Not tort  Town Sports International Holdings, Inc. (TSI, LLC only)
 Not tort  Towner Petroleum Co.
 Not tort  Toys R Us, Inc.
 Not tort  Tracor Inc.
 Not tort  Trans World Airlines, Inc. (1992)
 Not tort  Trans World Airlines, Inc. (1995)
 Not tort  Trans World Airlines, Inc. (2001)
 Not tort  Transmeridian Exploration Incorporated
 Not tort  Transportation Components Inc.
 Not tort  Trend-Lines, Inc.
 Not tort  Trenwick Group Ltd
 Not tort  Triad Guaranty Inc.
 Not tort  Triangle Petroleum Corp. (Triangle USA Petroleum Corp. only)
 Not tort  Tribune Company
 Not tort  Trico Marine Services, Inc. (2004)
 Not tort  Trico Marine Services, Inc. (2010)
 Not tort  Trident Microsystems, Inc.
 Not tort  Trism, Inc.
 Not tort  Servam Corp.
 Not tort  Service Merchandise Company, Inc.
 Not tort  UPC Polska, Inc.
 Not tort  US Airways Group, Inc. (2002)
 Not tort  US Airways Group, Inc. (2004)
 Not tort  USEC Inc.
 Not tort  USG Corp. (1993)
 Not tort  Washington Mutual, Inc.
 Not tort  Waste Systems International, Inc.
 Not tort  WCI Communities, Inc.
 Not tort  WCI Steel Inc.
 Not tort  Weatherford International plc
 Not tort  WebLink Wireless, Inc.
 Not tort  WebVan Group, Inc.
 Not tort  WedTech Corp.
 Not tort  USInterNetworking, Inc.
 Not tort  Valaris plc
 Not tort  Valley Media Inc.
 Not tort  Value Merchants Inc.
 Not tort  Vanguard Natural Resources, LLC
 Not tort  Velocita Corp.
 Not tort  Vencor, Inc.
 Not tort  Venoco, Inc. (Denver Parent Corp.)
 Not tort  Venture Holdings Co LLC
 Not tort  Venture Stores, Inc
 Not tort  Verado Holdings, Inc.
 Not tort  VeraSun Energy Corporation
 Not tort  Verso Corporation
 Not tort  Vertis, Inc. (2008)
 Not tort  Vertis, Inc. (2010)
 Not tort  Vesta Insurance Group Inc.
 Not tort  Vestron Inc.
 Not tort  ViaSystems Group Inc.
 Not tort  Viatel Inc.
 Not tort  ViCorp Restaurants, Inc.
 Not tort  Vineyard National Bancorp
 Not tort  Vista Eyecare, Inc.
 Not tort  Visteon Corporation
 Not tort  Vlasic Foods International, Inc.
 Not tort  Worlds of Wonder, Inc.
 Not tort  WorldSpace, Inc.
 Not tort  Worldtex, Inc.
 Not tort  WTD Industries Inc.
 Not tort  Xerium Technologies, Inc.
 Not tort  XO Communications, Inc.
 Not tort  Xpedior, Inc.
 Not tort  York Research Corporation (2002)
 Not tort  Young Broadcasting, Inc.
 Not tort  Zale Corp.
 Not tort  Zenith Electronics Corp.
 Not tort  Ziff Davis Holdings Inc.
 Not tort  Walter Energy, Inc.
 Not tort  Walter Investment Management Corp.
 Not tort  Wang Laboratories Inc.
 Not tort  Warnaco Group Inc.
 Not tort  Winn-Dixie Stores, Inc.
 Not tort  Winstar Communications, Inc.
 Not tort  Wireless One, Inc.
 Not tort  WKI Holding Company, Inc.
 Not tort  World Access, Inc.
 Not tort  Wellman, Inc.
 Not tort  Werner Holding Co. (PA), Inc.
 Not tort  West Point-Pepperell, Inc. (West Point Acquisition Corp. only)
 Not tort  Westbridge Capital Corp.
 Not tort  Western Co. of North America
 Not tort  Western Preferred Corp.
 Not tort  Westmoreland Coal Co. (1994)
 Not tort  Westmoreland Coal Company (2018)
 Not tort  WestPoint Stevens Inc. (2003)
 Not tort  Wheeling Pittsburgh Corp. (2000)
 Not tort  Wherehouse Entertainment, Inc. (1995)
 Not tort  Wherehouse Entertainment, Inc. (2003)
 Not tort  White Motor Corp.
 Not tort  Whiting Petroleum Corporation
 Not tort  WHX Corporation
 Not tort  Wickes Companies, Inc.
 Not tort  William Lyon Homes
 Not tort  Williams Communications Group, Inc.
 Not tort  Wilshire Financial Services Group, Inc.
 Not tort  Wilson Foods Corp. (1983)
 Not tort  Texas American Bancshares Inc.
 Not tort  Texas Petrochemical Holdings, Inc.
 Not tort  TGX Corp.
 Not tort  Oglebay Norton Company
 Not tort  OnCure Holdings, Inc.
 Not tort  Oneida Ltd.
 Not tort  OpTel, Inc.
 Not tort  Orbcomm Global, LP
 Not tort  Orbital Imaging Corp.
 Not tort  Orchard Supply Hardware Stores Corporation
 Not tort  Orchids Paper Products Company
 Not tort  Orexigen Therapeutics, Inc.
 Not tort  Orion Pictures Corp.
 Not tort  Orius Corp.
 Not tort  Orleans Homebuilders, Inc.
 Not tort  Outboard Marine Corporation
 Not tort  Outsourcing Solutions Inc.
 Not tort  Overseas Shipholding Group, Inc.
 Not tort  Oxford Automotive, Inc.
 Not tort  Oxford Energy Co.
 Not tort  Oxoco Inc.
 Not tort  Pacific Drilling S.A. (2020)
 Not tort  Pacific Gas & Electric Co. (2001)
 Not tort  Pacific Gateway Exchange, Inc.
 Not tort  PacificAmerica Money Center, Inc.
 Not tort  Paging Network, Inc.
 Not tort  Palm Harbor Homes, Inc.
 Not tort  Pan Am Corp.
 Not tort  Panolam Industries International, Inc.
 Not tort  Paperweight Development Corp.
 Not tort  Paracelsus Healthcare Corp.
 Not tort  Paragon Offshore plc
 Not tort  Paragon Offshore plc (2017)
 Not tort  Performance Sports Group Ltd.
 Not tort  Perfumania Holdings, Inc.
 Not tort  Perkins & Marie Callenders Inc.
 Not tort  Petrolane Gas Service LP
 Not tort  Pettibone Corporation
 Not tort  PFF Bancorp, Inc.
 Not tort  Mirant Corp.
 Not tort  Mississippi Chemical Corp.
 Not tort  MMH Holdings, Inc.
 Not tort  MModal Inc.
 Not tort  MMR Holding Corp.
 Not tort  Mobile Energy Services Holdings, Inc.
 Not tort  Lonestar Resources US Inc.
 Not tort  Loral Space & Communications Ltd.
 Not tort  LRI Holdings, Inc.
 Not tort  LSC Communications, Inc.
 Not tort  Parker Drilling Company
 Not tort  Pathmark Stores, Inc.
 Not tort  Pathnet Telecommunications, Inc.
 Not tort  Patriot Coal Corporation (2012)
 Not tort  Patriot Coal Corporation (2015)
 Not tort  Patriot National, Inc.
 Not tort  Pay N Pak Stores, Inc.
 Not tort  Payless Cashways, Inc. (1997)
 Not tort  Payless Cashways, Inc. (2001)
 Not tort  Peabody Energy Corporation
 Not tort  Pegasus Gold, Inc.
 Not tort  Pegasus Satellite Communications, Inc.
 Not tort  Penn Traffic Co (1999)
 Not tort  Penn Traffic Co (2003)
 Not tort  Penn Virginia Corporation
 Not tort  PennCorp Financial Group, Inc.
 Not tort  Penn-Dixie Industries, Inc.
 Not tort  Pennsylvania Real Estate Investment Trust
 Not tort  Penson Worldwide, Inc.
 Not tort  Pentacon Inc.
 Not tort  Molten Metal Technology, Inc.
 Not tort  Molycorp, Inc.
 Not tort  Momentive Performance Materials Inc.
 Not tort  Monaco Coach Corporation
 Not tort  Monarch Capital Corp.
 Not tort  Monitronics International, Inc.
 Not tort  Montgomery Ward Holding Corp. (1997)
 Not tort  Montgomery Ward Holding Corp. (2000)
 Not tort  Morrison Knudsen Corp.
 Not tort  Mortgage & Realty Trust (1990)
 Not tort  Mortgage & Realty Trust (1995)
 Not tort  Movie Gallery, Inc. (2007)
 Not tort  Movie Gallery, Inc. (2010)
 Not tort  MPC Corporation
 Not tort  Mpower Holding Corp.
 Not tort  MTS, Incorporated
 Not tort  Muzak Holdings LLC
 Not tort  NACO Finance Corp.
 Not tort  National Convenience Stores Inc.
 Not tort  National Energy Group, Inc.
 Not tort  National Equipment Services Inc.
 Not tort  Merisant Worldwide, Inc.
 Not tort  Merry-Go-Round Enterprises Inc.
 Not tort  Meruelo Maddux Properties, Inc.
 Not tort  Mesa Air Group, Inc.
 Not tort  Metals USA, Inc.
 Not tort  Metricom, Inc.
 Not tort  Metromedia Fiber Network, Inc.
 Not tort  Metropolitan Mortgage & Securities Co., Inc.
 Not tort  MF Global Holdings Ltd.
 Not tort  MGF Oil Corp.
 Not tort  Michigan General Corporation (1987)
 Not tort  MicroAge, Inc.
 Not tort  Mid-American Waste Systems, Inc.
 Not tort  Midstates Petroleum Company, Inc.
 Not tort  Midway Airlines Corp (2001)
 Not tort  Midway Airlines Inc. (1991)
 Not tort  Midwest Banc Holdings, Inc.
 Not tort  Milacron Inc.
 Not tort  Milagro Oil & Gas, Inc.
 Not tort  Miller Energy Resources, Inc.
 Not tort  National Steel Corp.
 Not tort  NationsRent, Inc.
 Not tort  Nebraska Book Company, Inc.
 Not tort  Neenah Enterprises, Inc. (2010)
 Not tort  Neenah Foundry Company (2003)
 Not tort  Neff Corp.
 Not tort  Neiman Marcus Group LTD LLC
 Not tort  NetBank, Inc.
 Not tort  Network Plus Corp.
 Not tort  New American Healthcare Corp.
 Not tort  New Century Communications Inc.
 Not tort  New Century Financial Corporation
 Not tort  New Source Energy Partners L.P.
 Not tort  New Valley Corp.
 Not tort  New World Pasta Co.
 Not tort  Newark Group, Inc.
 Not tort  NewPage Corporation
 Not tort  NewPower Holdings, Inc.
 Not tort  Nexity Financial Corporation
 Not tort  NII Holdings, Inc. (2014)
 Not tort  Nobilis Health Corp.
 Not tort  Noble Corporation plc
 Not tort  Noble International, Ltd.
 Not tort  Noranda Aluminum Holding Corporation
 Not tort  Nortel Networks Corp. (Nortel Networks, Inc. only)
 Not tort  NorthPoint Communications Group, Inc.
 Not tort  Northwest Airlines Corporation
 Not tort  NorthWestern Corporation
 Not tort  Northwestern Steel & Wire Co.
 Not tort  NRG Energy, Inc. (2002)
 Not tort  NRG Energy, Inc. (2003)
 Not tort  NTELOS, Inc.
 Not tort  NTK Holdings, Inc.
 Not tort  NTL Communications Corp.
 Not tort  Nucorp Energy Inc.
 Not tort  Nu-kote Holding, Inc.
 Not tort  Nuverra Environmental Solutions, Inc.
 Not tort  NVR LP
 Not tort  O Brien Environmental Energy, Inc.
 Not tort  Oakwood Homes Corp.
 Not tort  Oasis Petroleum Inc.
 Not tort  Sundance Energy Inc.
 Not tort  SunEdison, Inc.
 Not tort  Sunterra Corp.
 Not tort  Sun-Times Media Group, Inc.
 Not tort  Superior Energy Services, Inc.
 Not tort  Superior Telecom, Inc.
 Not tort  SuperMedia, Inc. (2013)
 Not tort  Swift Energy Company
 Not tort  Syms Corp.
 Not tort  Syntax-Brillian Corporation
 Not tort  System Software Associates, Inc.
 Not tort  Tacoma Boatbuilding Co. (1985)
 Not tort  Tailored Brands, Inc.
 Not tort  Talon Automotive Group, Inc.
 Not tort  Tamalpais Bancorp
 Not tort  Tandon Corp. (TSL Holdings Inc.)
 Not tort  Tarragon Corporation
 Not tort  TBS International plc
 Not tort  Team Financial, Inc.
 Not tort  Sirva, Inc.
 Not tort  Six Flags, Inc.
 Not tort  SleepMaster LLC
 Not tort  SLI, Inc.
 Not tort  SLM International, Inc.
 Not tort  Leisure Technology Inc.
 Not tort  Lenox Group, Inc.
 Not tort  PG&E National Energy Group, Inc.
 Not tort  Phar-Mor, Inc. (2001)
 Not tort  PHI, Inc.
 Not tort  Seventy Seven Energy Inc.
 Not tort  SFX Entertainment, Inc.
 Not tort  Sharper Image Corporation
 Not tort  ShengdaTech, Inc.
 Not tort  Silicon Graphics, Inc. (2006)
 Not tort  Silicon Graphics, Inc. (2009)
 Not tort  Silver State Bancorp
 Not tort  Simmons Company
 Not tort  Smurfit-Stone Container Corporation
 Not tort  Solutia, Inc.
 Not tort  SONICblue, Inc.
 Not tort  Source Interlink Companies, Inc.
 Not tort  Southcross Energy Partners, L.P.
 Not tort  Southern Pacific Funding Corporation
 Not tort  Southland Corp.
 Not tort  Southmark Corp.
 Not tort  Spansion Inc.
 Not tort  Special Metals Corp.
 Not tort  Specialty Equipment Companies, Inc.
 Not tort  Specialty Foods Corp.
 Not tort  SpectraSite Holdings, Inc.
 Not tort  SpectraVision Inc.
 Not tort  Spectrum Brands, Inc.
 Not tort  Spheris Inc.
 Not tort  SPI Holding, Inc.
 Not tort  Spiegel Inc.
 Not tort  Spreckels Industries Inc.
 Not tort  SquareTwo Financial Corporation
 Not tort  Stage Stores, Inc. (2000)
 Not tort  Stage Stores, Inc. (2020)
 Not tort  Standard Brands Paint Co.
 Not tort  Standard Register Company
 Not tort  Star Telecommunications Inc.
 Not tort  Startec Global Communications Corporation
 Not tort  Station Casinos, Inc.
 Not tort  Stein Mart, Inc.
 Not tort  Stellex Industries, Inc. (Stellex Technologies, Inc.)
 Not tort  Sterling Chemicals Holdings, Inc.
 Not tort  Stockwalk Group, Inc.
 Not tort  Stone & Webster, Inc.
 Not tort  Stone Energy Corporation
 Not tort  Storage Technology Corp.
 Not tort  Sudbury Inc.
 Not tort  Sun HealthCare Group, Inc.
 Not tort  Sun Television and Appliances, Inc.
 Not tort  Reliance Group Holdings, Inc.
 Not tort  Reliant Building Products, Inc.
 Not tort  Remy International, Inc.
 Not tort  Renaissance Cosmetics, Inc.
 Not tort  Rentech, Inc.
 Not tort  REPH Acquisition Co.
 Not tort  Republic Airways Holdings Inc.
 Not tort  Republic Engineered Products Holdings, LLC (2003)
 Not tort  Republic Technologies International Holdings, LLC (2001)
 Not tort  Residential Resources Mortgage Investments Corp.
 Not tort  Resorts International Inc. (1989)
 Not tort  Resorts International Inc. (1994)
 Not tort  Restaurant Enterprises Group Inc.
 Not tort  Revco D.S. Inc.
 Not tort  Revel AC, Inc. (2013)
 Not tort  Revel AC, Inc. (2014)
 Not tort  Revere Copper & Brass Inc.
 Not tort  Rex Energy Corporation
 Not tort  Rexene Corp.
 Not tort  RHI Entertainment, Inc.
 Not tort  Rhythms NetConnections, Inc.
 Not tort  Rickel Home Centers Inc.
 Not tort  Rosehill Resources Inc.
 Not tort  Roses Stores Inc.
 Not tort  Rotech Healthcare Inc.
 Not tort  Rouge Industries, Inc.
 Not tort  RSL Communications, Ltd.
 Not tort  RTW Retailwinds, Inc.
 Not tort  Sabine Oil & Gas Corporation
 Not tort  Safelite Glass Corporation
 Not tort  Safety Kleen Corp.
 Not tort  Salant Corp. (1990)
 Not tort  Salant Corp. (1998)
 Not tort  Sambos Restaurants, Inc.
 Not tort  Samson Resources Corporation
 Not tort  Sanchez Energy Corporation
 Not tort  SandRidge Energy, Inc.
 Not tort  Saxon Industries Inc.
 Not tort  Sbarro, Inc.
 Not tort  School Specialty, Inc.
 Not tort  Sea Containers Ltd.
 Not tort  Seahawk Drilling, Inc.
 Not tort  Sears Holdings Corporation
 Not tort  Seatrain Lines, Inc.
 Not tort  Security Bank Corporation
 Not tort  Philip Services Corp. (2003)
 Not tort  Phoenix Steel Corp.
 Not tort  PHP Healthcare Corporation
 Not tort  P-I-E Nationwide, Inc.
 Not tort  Pier 1 Imports, Inc.
 Not tort  Pierre Foods, Inc.
 Not tort  Pilgrims Pride Corporation
 Not tort  Pillowtex Corp. (2000)
 Not tort  Pillowtex Corp. (2003)
 Not tort  Pinnacle Airlines Corp.
 Not tort  Pinnacle Holdings, Inc.
 Not tort  Pioneer Companies, Inc.
 Not tort  Pioneer Energy Services Corp.
 Not tort  Plaid Clothing Group Inc.
 Not tort  Planet Hollywood International, Inc.
 Not tort  Pliant Corporation (2006)
 Not tort  Pliant Corporation (2009)
 Not tort  PMI Group, Inc.
 Not tort  Polaroid Corp
 Not tort  Polymer Group, Inc.
 Not tort  Pope & Talbot, Inc.
 Not tort  Powerwave Technologies, Inc.
 Not tort  Premier Entertainment Biloxi LLC
 Not tort  Presidio Oil Company
 Not tort  Prime Motor Inns Inc.
 Not tort  Prime Succession, Inc.
 Not tort  Primus Telecommunications Group, Inc.
 Not tort  ProMedCo Management Company
 Not tort  Promus Companies Inc. (Harrahs Jazz Co. only)
 Not tort  Propex, Inc.
 Not tort  PSINet Inc.
 Not tort  Public Service Co of New Hampshire
 Not tort  Purina Mills, Inc.
 Not tort  Pyxus International, Inc.
 Not tort  Qintex Entertainment Inc.
 Not tort  Quicksilver Resources Inc.
 Not tort  Quiksilver, Inc.
 Not tort  Quorum Health Corporation
 Not tort  R H Macy & Co. Inc.
 Not tort  R.H. Donnelley Corporation
 Not tort  RAAM Global Energy Company
 Not tort  Radice Corp.
 Not tort  RadioShack Corporation
 Not tort  Radnor Holdings Corporation
 Not tort  RAIT Financial Trust
 Not tort  RathGibson, Inc.
 Not tort  RCN Corporation
 Not tort  RCS Capital Corporation
 Not tort  RDA Holding Co. (2013)
 Not tort  RDM Sports Group, Inc.
 Not tort  Readers Digest Association, Inc.
 Not tort  Read-Rite Corp.
 Not tort  Real Industry, Inc.
 Not tort  Real Mex Restaurants, Inc.
 Not tort  Recoton Corp.
 Not tort  Recycling Industries, Inc.
 Not tort  Redback Networks Inc.
 Not tort  Reddy Ice Holdings, Inc.
 Not tort  Reeves Industries Inc.
 Other products  Dow Corning Corporation
 Other products  A. H. Robins Company, Inc.
 Other products  Leiner Health Products, Inc. (2008)
 Other products  Lone Star Industries Inc.
 Other tort  Fountain View Inc.
 Other tort  Corinthian Colleges, Inc.
 Other tort  PG&E Corp. (Pacific Gas and Electric Co.) (2019)
 Other tort  Windstream Holdings, Inc. (Windstream Services, LLC)
 Other tort  Texaco Inc.
 Patent  Smith International Inc.
 Patent  Paragon Trade Brands, Inc.
 Pension  LTV Corp. (1986)
 Pension  Weirton Steel Corp.
 Pension  Wheeling-Pittsburgh Steel Corp. (1985)
 Pension  CF & I Steel Corp.
 Pension  Fairchild Corporation
 Pension  Geneva Steel Holdings Corp. (2002)
 Pension  Kaiser Steel Corp.

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