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 (if necessary): March 23, 2006 at 2:00 p.m. Objection Deadline: March 20, 2006 at 4:00 p.m.

DEBTORS MOTION FOR ENTRY OF AN ORDER APPROVING PROCEDURES FOR (A) SETTLING NON-TAX CLAIMS, (B) SETTLING TAX CLAIMS AND (C) MAINTAINING THE CLAIMS REGISTER The above-captioned debtors (collectively, the Debtors) hereby move the Court (the Motion) for the entry of an order, substantially in the form of Exhibit A, approving procedures for (a) settling non-tax claims, (b) settling tax claims and (c) maintaining the claims register. In support of this Motion, the Debtors respectfully state as follows:

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. 0555991; 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. 0555964; 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 10981374.6

0W[;&#&

0555927060306000000000011

+r

Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334. This

matter is a core proceeding within the meaning of 28 U.S.C. 157 (b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein are section 363(b) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code) and Rule 9019 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 6. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG. 7. By order of the Court dated May 31, 2005, the Debtors retained Kurztman Carson

Consultants, LLC (the Claims Agent) as their official claims and noticing agent.

2
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Relief Requested 8. By this Motion, the Debtors seek entry of an order approving procedures for

(a) settling non-tax claims, (b) settling tax claims and (c) maintaining the claims register. Procedures for Non-Tax Claims and Tax Claims 9. Approximately 8,312 claims have been filed in these chapter 11 cases. In

addition, the Debtors have scheduled approximately 3,507 claims as noncontingent, undisputed and unliquidated. 10. To minimize administrative expenses of the claims resolution process, the

Debtors seek authority to resolve claims, including reclamation claims, filed by claimants who are not taxing authorities (the Non-Tax Claims) according to the procedures described below (the Procedures for Non-Tax Claims).3 For the avoidance of doubt, the Debtors seek the authority to negotiate and determine claim amounts, not the authority to make payments or distributions on account of such claims. 11. The Procedures for Non-Tax Claims are: (a) the relevant Debtor or Debtors may settle any Non-Tax Claim by allowing it in an amount not to exceed $200,000, without notice or a hearing, except as provided herein; no settlement will be agreed to unless it is reasonable in the business judgment of the affected Debtor; no settlement will be effective unless it is executed by an authorized representative of the relevant Debtor; a settlement of a Non-Tax Claim will be effective only if (i) the Debtors provide a copy of the proposed settlement to (A) counsel to the Debtors pre- and postpetition secured lenders and (B) counsel to the Committee (collectively, the Notice Parties) and (ii) none of the Notice Parties

(b) (c) (d)

Pursuant to paragraph 21 of the Final Order Authorizing the Debtors Postpetition Financing [Docket No. 809], the Debtors will make no payments on account of any reclamation claim without the consent of JPMorgan Chase Bank, N.A.

3
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object to the settlement within 10 days of receipt. The Debtors and their counsel will cooperate with and respond to questions posed by the Notice Parties. If none of the Notice Parties object to the settlement within 10 days of receipt, they will be deemed to have consented to the proposed settlement and the Debtors will be authorized to execute the settlement; (e) if any of the Notice Parties objects to the settlement, the Debtors shall seek to resolve, in good faith, such objection. If such objection cannot be resolved, the Debtors may request Court approval of the settlement pursuant to applicable law; and no later than forty-five days after each three-month period (each, a Quarter), the Debtors shall file with the Court and serve on (i) all affected holders of Non-Tax Claims and (ii) the Notice Parties, a statement with respect to the immediately preceding Quarter. Such statement shall include (a) the names of each affected Non-Tax Claim claimant and (b) the terms of the each settlement reached by such claimants and the Debtors during the Quarter.

(f)

12.

Again, to minimize administrative expenses of the claims resolution process, the

Debtors also seek authority to resolve the claims filed by claimants who are taxing authorities (the Tax Claims) according to the procedures described below (the Procedures for Tax Claims). For the avoidance of doubt, the Debtors seek the authority to negotiate and determine claim amounts, not the authority to make payments or distributions on account of such claims. 13. The Procedures for Tax Claims are: (a) the relevant Debtor or Debtors may settle any Tax Claim by allowing it in an amount not to exceed $500,000, without notice or a hearing, except as provided herein; no settlement will be agreed to unless it is reasonable in the business judgment of the affected Debtor; no settlement will be effective unless it is executed by an authorized representative of the relevant Debtor; a settlement of a Tax Claim will be effective only if (i) the Debtors provide a copy of the proposed settlement to the Notice Parties and (ii) none of the Notice Parties object to the settlement within 10 days of receipt. The Debtors and their counsel will cooperate with and respond to questions posed by the Notice Parties. If the Notice Parties do not object to the settlement within 10 days of receipt, they will be deemed to have 4
K&E 10981374.6

(b) (c) (d)

consented to the proposed settlement and the Debtors will be authorized to execute the settlement; (e) if any of the Notice Parties objects to the settlement, the Debtors shall seek to resolve, in good faith, such objection. If such objection cannot be resolved, the Debtors may request Court approval of the settlement pursuant to applicable law; and no later than forty-five days after each Quarter, the Debtors shall file with the Court and serve on (i) all affected holders of Tax Claims and (ii) the Notice Parties, a statement with respect to each Quarter. Such statement shall include (a) the names of each affected Non-Tax Claim claimant and (b) the terms of each settlement reached by such claimants and the Debtors during the Quarter. Claims Register Procedures 14. The Claims Agent maintains a register of claims filed in these chapter 11 cases

(f)

(the Claims Register). In many instances, filed claims name a certain Debtor or Debtors, but the name does not match the Debtor or Debtors reflected in the supporting documentation accompanying such claim. In addition, often a claimant provides written documentation

subsequent to filing a claim, and this new documentation provides additional information as to the appropriate Debtor or Debtors against whom such a claim is asserted. 15. The procedures for Claims Register Procedures are: (a) where the Debtor or Debtors listed on a proof of claim form does not match the Debtor or Debtors listed on the supporting documentation to such claim (whether attached to the proof of claim when initially filed or thereafter), the Claims Agent may enter the claim on the Claims Register as if filed against the Debtor or Debtors identified in the supporting documentation to such claim without further action by this Court; provided that the Claims Agent shall provide written notice to the claimant of such docketing and the claimant may oppose such docketing; where the Debtors distributed a personalized proof of claim form listing the scheduled amount of such claim and the claimant simply returned the form in blank, the Claims Agent shall docket the blank proof of claim as if asserted in the amount listed in the personalized proof of claim form; and where claimants (i) state in their proofs of claim, or in supporting documentation that they are not interested in a claim, or do not have a 5
K&E 10981374.6

(b)

(c)

claim, or (ii) write N/A on their proof of claim and fail to provide supporting documentation, the Claims Agent shall treat such claims as withdrawn; provided that the Claims Agent shall provide written notice to the claimant of such treatment and the claimant may oppose such treatment. Basis for Relief 16. If a settlement is outside of the ordinary course of business of the debtor, it

requires approval by the bankruptcy court pursuant to section 363(b) of the Bankruptcy Code. See In re Dalen, 259 B.R. 586, 601 (Bankr. W.D. Mich. 2001). In addition to obtaining such approval, a debtor typically must file a motion and provide notice and a hearing of such motion as required by Bankruptcy Rule 9019. 17. In reviewing a motion for approval of a settlement, bankruptcy courts must

determine that the compromise is fair and equitable. See Reynolds v. Commr of Interanl Revenue Serv., 861 F.2d 469, 473 (6th Cir. 1988); In re Haven, Inc. 2005 WL 927666, at *3 (6th Cir. B.A.P. 2005); In re Dow Corning Corp., 192 B.R. 415, 421 (Bankr. E.D. Mich. 1996). This requires court consideration of the following criteria: (1) the probability of success in litigation; (2) the likely difficulties in collection; (3) the complexity of the litigation involved and the expense, inconvenience and delay necessarily attending it; and (4) the paramount interest of the creditors. Bard v. Sicherman (In re Bard), 49 Fed. Appx. 528, 530 (6th Cir. 2002); In re Stinson, Inc., 221 B.R. 726, 732 (Bankr. E.D. Mich. 1998) (Rhodes, J.). The approval of the settlement procedures proposed in this Motion is supported by the application of these criteria. 18. Further, pursuant to Bankruptcy Rule 9019(b), the Court may authorize the

Debtors to settle certain classes of controversies without requiring separate notice and hearing with respect to each separate controversy. See In re Check Reporting Serv., Inc., 137 B.R. 653, 656 (Bankr. W.D. Mich. 1992). Given such authority, settlement procedures designed to

6
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streamline the court approval process, similar to those proposed herein, have been approved in other large chapter 11 cases. See e.g., In re NRG Energy Inc., et al., Case No. 03-13024 (PCB), slip op. (Bankr. S.D.N.Y. Sept. 30, 2003) (debtors authorized to settle claims, provided 10 days notice given); In re Global Crossing, Inc., Case No. 02-40188 (REG) slip op. (Bankr. S.D.N.Y. Feb. 5, 2003) (permitting claims objections on presentment and settlement with notice only to creditors committee); In re UAL Corp., Case No. 02-48191 (ERW) slip op. (Bankr. N.D. Ill. Dec. 9, 2002) (authorizing debtors to settle certain prepetition claims); In re Exide Technologies, Inc., Case No. 02-11125 (JCA), slip op. (Bankr. D. Del. May 10, 2002); In re Federated Department Stores, Inc., Case No. 1-90-00130 (AUG), slip op. (Bankr. S.D. Ohio July 5, 1990). 19. The Debtors believe that the relief requested herein will reduce expenses. By

granting the relief requested herein, the Debtors will avoid the cost of having counsel draft and file numerous motions and send out numerous hearing notices. The procedures herein also will reduce the burden on the Courts docket, while protecting the interests of all creditors through the notice and objection procedures described herein. Approval of the procedures is in the best interests of the Debtors and their estates. Notice 20. Notice of this Motion has been given to the Core Group and the Primary Service

List as required by the Case Management Procedures.4 In light of the nature of the relief requested, the Debtors submit that no further notice is required.

Capitalized terms used in this paragraph 20 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 21. court. No prior motion for the relief requested herein has been made to this or any other

8
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WHEREFORE, the Debtors respectfully request an entry of an order, substantially in the form attached hereto as Exhibit A: (a) authorizing and approving procedures for (i) settling Non-Tax Claims, (ii) settling Tax Claims, and (iii) maintaining a Claims Register; and (b) granting such other and further relief as is just and proper. Dated: March 6, 2006 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock 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) Marc J. Carmel (IL 6272032) 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

K&E 10981374.6

EXHIBIT A

K&E 10981374.6

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

ORDER APPROVING PROCEDURES FOR (A) SETTLING NON-TAX CLAIMS, (B) SETTLING TAX CLAIMS AND (C) MAINTAINING THE CLAIMS REGISTER Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving procedures for (a) settling non-tax claims, (b) settling tax claims and (c) maintaining the claims register; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157

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. 0555991; 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. 0555964; 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 set forth in the Motion.

K&E 10981374.6

and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; notice of this Motion and the opportunity for a hearing on this Motion was appropriate under the particular circumstances and that no other or further notice need by given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. following procedures: (a) the relevant Debtor or Debtors may settle any Non-Tax Claim by allowing it in an amount not to exceed $200,000, without notice or a hearing, except as provided herein; no settlement will be agreed to unless it is reasonable in the business judgment of the affected Debtor; no settlement will be effective unless it is executed by an authorized representative of the relevant Debtor; a settlement of a Non-Tax Claim will be effective only if (i) the Debtors provide a copy of the proposed settlement to (A) counsel to the Debtors pre- and postpetition secured lenders and (B) counsel to the Committee (collectively, the Notice Parties) and (ii) none of the Notice Parties object to the settlement within 10 days of receipt. The Debtors and their counsel will cooperate with and respond to questions posed by the Notice Parties. If none of the Notice Parties object to the settlement within 10 days of receipt, they will be deemed to have consented to the proposed settlement and the Debtors will be authorized to execute the settlement; and if any of the Notice Parties objects to the settlement, the Debtors shall seek to resolve, in good faith, such objection. If such objection cannot be resolved, the Debtors may request Court approval of the settlement pursuant to applicable law; no later than forty-five days after each three-month period (each, a Quarter), the Debtors shall file with the Court and serve on (i) all affected holders of Non-Tax Claims and (ii) the Notice Parties, a statement 2
K&E 10981374.6

The Motion is granted in its entirety. The Debtors are authorized to settle Non-Tax Claims according to the

(b) (c) (d)

(e)

(f)

with respect to the immediately preceding Quarter. Such statement shall include (a) the names of each affected Non-Tax Claim claimant and (b) the terms of the each settlement reached by such claimants and the Debtors during the Quarter. 3. following procedures: (a) the relevant Debtor or Debtors may settle any Tax Claim by allowing it in an amount not to exceed $500,000, without notice or a hearing, except as provided herein; no settlement will be agreed to unless it is reasonable in the business judgment of the affected Debtor; no settlement will be effective unless it is executed by an authorized representative of the relevant Debtor; a settlement of a Tax Claim will be effective only if (i) the Debtors provide a copy of the proposed settlement to the Notice Parties and (ii) none of the Notice Parties object to the settlement within 10 days of receipt. The Debtors and their counsel will cooperate with and respond to questions posed by the Notice Parties. If the Notice Parties do not object to the settlement within 10 days of receipt, they will be deemed to have consented to the proposed settlement and the Debtors will be authorized to execute the settlement; if any of the Notice Parties objects to the settlement, the Debtors shall seek to resolve, in good faith, such objection. If such objection cannot be resolved, the Debtors may request Court approval of the settlement pursuant to applicable law; and no later than forty-five days after each Quarter, the Debtors shall file with the Court and serve on (i) all affected holders of Tax Claims and (ii) the Notice Parties, a statement with respect to each Quarter. Such statement shall include (a) the names of each affected Non-Tax Claim claimant and (b) the terms of each settlement reached by such claimants and the Debtors during the Quarter. The Claims Agent is authorized to enter claims in the Claims Register The Debtors are authorized to settle the Tax Claims according to the

(b) (c) (d)

(e)

(f)

4.

according to the following procedures: (a) where the Debtor or Debtors listed on a proof of claim form does not match the Debtor or Debtors listed on the supporting documentation to such claim (whether attached to the proof of claim when initially filed or 3
K&E 10981374.6

thereafter), the Claims Agent may enter the claim on the Claims Register as if filed against the Debtor or Debtors identified in the supporting documentation to such claim without further action by this Court; provided that the Claims Agent shall provide written notice to the claimant of such docketing and the claimant may oppose such docketing; (b) where the Debtors distributed a personalized proof of claim form listing the scheduled amount of such claim and the claimant simply returned the form in blank, the Claims Agent shall docket the blank proof of claim as if asserted in the amount listed in the personalized proof of claim form; and where claimants (i) state in their proofs of claim, or in supporting documentation that they are not interested in a claim, or do not have a claim, or (ii) write N/A on their proof of claim and fail to provide supporting documentation, the Claims Agent shall treat such claims as withdrawn, provided that the Claims Agent shall provide written notice to the claimant of such treatment and the claimant may oppose such treatment. Notwithstanding any provision in this Order to the contrary, pursuant to

(c)

5.

paragraph 21 of the Final Order Authorizing the Debtors Postpetition Financing [Docket. No. 809], the Debtors will make no payments on account of any reclamation claim without the consent of JPMorgan Chase Bank, N.A. 6. Notwithstanding the possible applicability of Fed. R. Bankr. P. 6004(g),

7062, 9014 or otherwise, the terms and conditions of this Order shall be immediately effective and enforceable upon its entry. 7. The Debtors are authorized to take all actions necessary to effectuate the

relief granted pursuant to this Order in accordance with the Motion. 8. The Court retains jurisdiction with respect to all matters arising from or

related to the implementation of this Order.

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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

NOTICE AND OPPORTUNITY TO RESPOND TO THE DEBTORS MOTION FOR ENTRY OF AN ORDER APPROVING SETTLEMENT PROCEDURES FOR (A) SETTLING NON-TAX CLAIMS, (B) SETTLING TAX CLAIMS AND (C) MAINTAINING THE CLAIMS REGISTER PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed their Motion for Entry of an Order Approving Settlement Procedures for (A) Settling Non-Tax Claims, (B) Settling Tax Claims and (C) Maintaining the Claims Register (the Motion).

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. 0555991; 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. 0555964; 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 10981374.6

PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Motion 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 in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294] (the Case Management Procedures), if you wish to object to the Court granting the relief sought in the Motion, or if you want the Court to otherwise consider your views on the Motion, no later than March 20, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 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 the documents so that they are received on or before March 20, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to:

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

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Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, New York 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -andKirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com -andCarson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Motion are timely filed and served, the Court may grant the Motion 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.

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K&E 10981374.6

Dated: March 6, 2006

KIRKLAND & ELLIS LLP /s/ Ray C. Schrock 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) Marc J. Carmel (IL 6272032) 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

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K&E 10981374.6

CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 6th day of March, 2006, I caused to be served, by e-mail, facsimile 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 Motion for Entry of an Order Approving Settlement Procedures for (A) Settling Non-Tax Claims, (B) Settling Tax Claims and (C) Maintaining the Claims Register. Dated: March 6, 2006 /s/ Ray C. Schrock Ray C. Schrock

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NAME A Freeman Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC ATC Nymold Corporation Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barclays Bank PLC Barnes & Thornburg LLP Barnes & Thornburg LLP Benesch Friedlander Coplan & Aronoff LLP Bernardi Ronayne & Glusac PC Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Burr & Forman LLP Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Marshall 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 Colbert & Winstead PC Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Coolidge Wall Womsley & Lombard Crowell & Moring LLP Crowell & Moring LLP DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danielle Kemp

NOTICE NAME John Fabor Judith Greenspan Esq Thomas V Askounis Esq Sherry Epstein Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray Mr David Bullock John T Gregg Patrick E Mears William E Schonberg & Stuart A Laven Jr Rodney M. Glusac Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jay R Bender

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com sepstein@atc-lighting-plastics.com eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com david.bullock@barcap.com john.gregg@btlaw.com pmears@btlaw.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com dante@berrymoorman.com murph@berrymoorman.com bsbs@charter.net borgeslawfirm@aol.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com shoff@burr.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com roberto.robles@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com amalone@colwinlaw.com skomrower@coleschotz.com mpolitan@coleschotz.com cathy.barron@constellation.com wachstein@coollaw.com jmeadows@crowell.com mplevin@crowell.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com krk4@dcx.com dsaltz@ford.com danielle.kemp@lw.com

Robert Stark & Steven Smith Shannon E Hoff Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter Amy Wood Malone Stuart Komrower & Mark Politan Catherine Barron Esq Steven M Wachstein Esq Joseph L Meadows Mark D Plevin

Kim R Kolb Esq

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NAME Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hicks Casey & Foster PC Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jan Steinle Jenner & Block LLP 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 Kelley Drye & Warren LLP

NOTICE NAME George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

Email ges@dgdk.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com dcroberts@coxinet.net dcopley@dickinsonwright.com mhammer@dickinsonwright.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com jo'neill@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com emajoros@glmpc.com HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com sam.hicks@hickscasey.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com lrochkind@jaffelaw.com pbarr@jaffelaw.com jplemmons@dickinson-wright.com jamesedwardslaw@peoplepc.com jan_steinle@mieb.uscourts.gov ppossinger@jenner.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com jcarr@kelleydrye.com robert.bassel@kkue.com kll2@krwlaw.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com

Julie Teicher & Dianna Ruhlandt Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Jeffrey M Kerscher Anne Marie Kennelly Ken Higman Samuel D Hicks Esq John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Louis P Rochkind Paige E Barr Esq

Paul V Possinger & Peter A Siddiqui

James S Carr Denver Edwards

Kemp Klein Umphrey Endelman & May PC Robert N Bassel Esq Kerr Russell & Weber PLC Kevin L Larin & James E DeLine Kim Stagg Kimberly Davis Rodriguez

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NAME Kupelian Ormond & Magy PC Law Debenture Trust Company of New York Leatherwood Walker Todd & Mann PC Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litespeed Partners Lowenstein Sandler PC M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC

NOTICE NAME Paul Magy Terrance Hiller Jr & Matthew Thompson Patrick Healy & Daniel Fisher Seann Gray Tzouvelekas

Email tah@kompc.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stzouvelekas@lwtm.com lwalzer@angelogordon.com veronica.fennie@lfr.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com tim@litespeedpartners.com vdagostino@lowenstein.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com lrosenbloom@mwe.com dchristian@mwe.com jdejonker@mwe.com JRG@msblaw.com palucey@michaelbest.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov dmgbeachlaw@hawaii.rr.com Michael.Orourke@colaik.com mike.paslay@wallerlaw.com pborenstein@milesstockbridge.com bartolomei@millercanfield.com fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com pbaylor@nutter.com rcolasuonno@orlaw.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov cfilardi@pepehazard.com lawallf@pepperlaw.com kistlerb@pepperlaw.com millerj@pepperlaw.com zuckerk@pepperlaw.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com

Elizabeth Weller John P Dillman Timothy Chen Vincent A DAgostino Esq

David S Hoopes

McDermott Will & Emery LLP McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Otterbourg Steindler Houston & Rosen PC Paul Hoffman Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepe & Hazard LLP Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP

Lewis Rosenbloom John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Jose J Bartolomei Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford 15663507 Lacolle Randall A Rios James R Bruinsma Karen Schneider

Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Steven B Soll Esq Kevin N Summers Sara Eagle & Gail Perry Sara Eagle & Gail Perry Charles J Filardi Jr Francis J Lawall & Bonnie MacDougal Kistler J Gregg Miller & Linda J Casey Kenneth H Zucker

William Kinley President Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq rick.antonoff@pillsburylaw.com William B Freeman Esq bill.freeman@pillsburylaw.com

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NAME Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP RLI Insurance Company Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle SC DHEC Sean P Corcoran Seyburn Kahn Ginn Bess & Serlin PC Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

NOTICE NAME Robert P Pitts Esq Douglas C Bernstein Andrew Herenstein Patrick Bartels

Email pittsrm@charter.net dbernstein@plunkettcooney.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com mfmcgrath@ravichmeyer.com rschrock@kirkland.com rainach@msn.com dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca

Michael F McGrath Esq A Professional Law Corporation Dan E Bylenga Jr

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante Steven A Siman PC Stevens & Lee PC

Stradley Ronon Stevens & Young LLP T Pryce Tax Administrator Textron Inc The Bank of New York The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham

Dennis J OGrady Joseph L Schwartz & Curtis M Plaza jschwartz@riker.com Roy Die Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com Collector Of Revenue leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov Evander Whitehead chandlls@dhec.sc.gov sean.p.corcoran@delphi.com Leslie Stein lstein@seyburn.com Steven E Boyce Esq sboyce@sheehan.com stoby@dykema.com David H Conaway dconaway@slk-law.com bguzina@sidley.com Bojan Guzina & Brian J Lohan blohan@sidley.com asherman@sillscummis.com Andrew H Sherman & Boris I Mankovetskiy bmankovetskiy@sillscummis.com Michael W Bragg Esq MBragg@SpenglerNathanson.com Vatana Rose vrosa@stp.com Gary D Feigler Treasurer sjbolek@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office treasReg@michigan.gov Michigan Unemployment Insurance Agency shuttkimberlyj@michigan.gov US Trustee steve.e.spence@usdoj.gov laplante@millercanfield.com Steven A Siman sas@simanlaw.net Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com tpryce@ford.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com Of Ingersoll elantz@town.ingersoll.on.ca radom@butzel.com Joseph T. Deters treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com David R Jury djury@steelworkers-usw.org Mary Kay Shaver Service de la Tresorerie mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca

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NAME Vinson & Elkins LLP Von Briesen & Roper SC Voridian Canada Company Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Young & Susser PC Zeichner Ellman & Krause LLP

NOTICE NAME John E West Randall Crocker & Rebecca Simoni Michael G Cruse Michael D Warner Esq co Stacy Fox of C&A

Alan Lipkin & Roger Spigel Andrew N Goldman Esq Oscar Iglesias Rory D Whelehan Esq Steven Susser P52940 Peter Janovsky & Stuart Krause

Email jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com mcruse@wnj.com mwarner@warnerstevens.com stacy.fox@colaik.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com oiglesias@wlross.com RWhelehan@wcsr.com susser@youngpc.com pjanovsky@zeklaw.com

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(no valid e-mail) NAME Acord Inc American General Finance Attorney General of MI Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Albemarle City Of Battle Creek City Of Longview City Of Sterling Heights City Of Stockton Clark Hill PLC Colbond Inc Contrarian Capital Management LLC Dayton Bag & Burlap Co Dow Chemical Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Missouri Dept of Revenue Morris Garlove Waterman & Johnson PLLC Office of Finance of Los Angeles Office of the US Attorney Orlando Corporation Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp Skadden Arps Slate Meagher & Flom LLP South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America NOTICE NAME John Livingston Matthew H Rick Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities James P Bulhinger City Treasurer Economic Development E Todd Sable Don Brown Seth Lax Jeff Rutter David Brasseur Michael J McGinnis Todd McCallum Law Dept Ronald Stallworth Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Steven A Ginther Richard M Rubenstein Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Sara Eagle & Gail Perry Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Gregg M Galardi Esq Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie FAX 248-852-6074 217-356-5469 517-373-2060 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 586-276-4077 209-937-5099 313-965-8252 828-665-5005 203-629-1977 937-258-0029 989-638-9852 713-420-5669 248-430-0134 281-588-4606 313-664-8479 770-258-3901 502-564-3875 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 573-751-7232 502-589-3219 213-368-7076 313-226-3800 905-677-1851 212-757-3990 202-326-4112 202-326-4112 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 302-651-3001 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110

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(no valid e-mail) NAME Town Of Lincoln Finance Office Unique Fabricating Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc NOTICE NAME Tom Tekieke General Fax Terry Nardone Adriana Avila JoAnn Haller FAX 401-333-3648 248-853-8422 519-944-7748 586-755-8988 586-939-4216 412-642-5614

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NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assitant Attorney General of Texas Assoc Receivables Funding Inc Basell USA Inc Basf Corporation Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Barberton City Of Barberton City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City of Kalamazoo City Of Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp Corning Inc Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC Dold Spath McKelvie & DeLuca PC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin John Mark Stern Jim Frick Charlie Burrill Harry W Miller III Neal H Weinfield Esq Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Carolyn Rutland PhD Dept Of Building And Safety City Attorneys Office Tax Department Water Department Port Huron Police Department Barbara J Walker Stacy Fox Nancy Holtby Esq William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq Morgan Blackwell Dennis P Reis Charles McKelvie Rita Baird Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke William Stiefel

ADDRESS1 1062 S 4th Ave 590 Madison Ave Bankruptcy & Collections Div PO Box 16253 7925 Kingsland Dr 1609 Biddle Ave 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 576 West Pk Ave 576 West Pk Dr PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave Public Svc Dept Env Svc Div 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 700 BRd St 161 E Grand River 100 Mcmorran 201 N Second St 250 Stephenson Hwy Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 7000 N Green Bay Ave Kellie Schone Jayson Macyda DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct

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NOTICE NAME Director's Office for Taxpayer Services Division

ADDRESS1 PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 7901 W Morris St Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 PO Box 4346 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W Sears Tower Ste 5800 World Headquarters 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3030 W Grand Blvd Ste 10 200 10 Light St 3800 Marly PO Box 117 PO Box 3449 24 Chestnut St 1200 N Telegraph Rd Asst District Attorney 800 Park Ave 4th Fl 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

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ZIP 30348-5499 28289-0691 30374 15264-0387 15264 28260 48243 46231 37203-5223 27604 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210 48837 49546 36870 60606 48034 48034 48334 27834 48202 21202-1487 G1X 4A5 L1A 3V9 75606 03820 48341 73102 13501 44012 N3H 3P5 01851 10249 10020-1605 01879-2710

COUNTRY

Linda L Bentley Mr Ken Price co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

PO Box 300

Michael L Cioffi of the City of Montgomery

SBSE Insolvency Unit Tim Gorman Laura Kelly David Heller Josef Athanas & Danielle Kemp Janis N Acosta Esq C Garland Waller Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Houston Grand Ledge Grand Rapids Phenix 233 S Wacker Dr Chicago 21557 Telegraph Rd Southfield Southfield Farmington Hills Greenville Detroit Baltimore Ste Foy Port Hope Longview Dover Pontiac 320 Robert S Kerr Rm 307 Oklahoma City Utica Avon Lake Cambridge Lowell New York New York Tyngsboro

Canada

Canada Canada

co Beer Wells Real Estate Alexander G Nossiff Donald F Slavin Gretchen Crawford County Office Building Woody Ban

Canada

PO Box 6529

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

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NAME Receivable Management Services Receiver General For Canada Receiver General for Canada Receiver General For Canada Receiver General for Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission Shapero & Green LLC Simpson Thacher & Bartlett LLP Snellings Breard Sartor Inabnett & Trascher State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue The Goodyear Tire & Rubber Co The Pellegrino Law Firm PC The Town Of Pageland Thomas & Betts Corp Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul

NOTICE NAME Phyllis A Hayes

ADDRESS1 9690 Deereco Rd Ste 200

ADDRESS2 PO Box 5126

CITY Timonium Ottawa Dorval Belleville Dorval Ottawa Chicago Chicago

STATE MD ON QC ON QC ON IL IL OH NY LA AL MI MI MI MI MI MI MI MI NC CA ON PA TN OH CT SC TN IL NH NC ON NC SC NC MI MI NC MI MI MI CT OH IL

ZIP 21093 K1A 1B1 H4Y 1G7 K8N 2S3 H4Y 1G7 K1A 9Z9 60604 60604 44122 10017-3954 71207 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 19468 37247 44316-0001 06511 29728 38125 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 27410-6237 48089-3171 48226 48326-2356 06830 44633 61866

COUNTRY

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 700 Leigh Capreol Ottawa Technology Centre Angela Dodd 175 W Jackson Blvd Ste 900 Midwest Regional Office 175 W Jackson Blvd Ste 90 Brian Green Peter Pantaleo Erin Casey & Alice Eaton Charles C Trascher III Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex Signature Square II Ste 220 425 Lexington Ave 1503 N 19th St Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 1144 E Market St 475 Whitney Ave 126 North Pearl St 8155 TB Blvd 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

875 Heron Rd

Canada Canada Canada Canada Canada

25101 Chagrin Blvd Cleveland New York PO Box 2055 50 N Ripley St Monroe Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Limerick Nashville Akron New Haven Pageland Memphis Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Greensboro Warren Detroit Auburn Hills Greenwichn Holmesville Rantoul

Jennifer Nelles US Trustee First Plaza County Of Fresno Jim Leyden TN Attorney Generals Office Steven C Bordenkircher Esq Stephen R Bellis Esq Michael F Geiger Esq

PO Box 30744

PO Box 2228

Canada

425 5th Ave N

PO Box 67

Farmville Downtown Partnership

PO Box 100

Canada

Fsia Inc

Randy Lueth Attn Civil Division Jerry Dittrich Blue Point Capital Bpv Lowell LLC

PO Box 113

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

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NAME Visteon Climate Control W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

NOTICE NAME

ADDRESS1 One Village Center Dr

CITY Van Buren Ste PO RFQ Office Township Charlotte New York Bingham Farms

ADDRESS2

STATE MI NC NY MI

ZIP 48111 28262-2337 10019 48025

COUNTRY

co Lincoln Harris Llc Hal Novikoff

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

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

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