UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.

1 ) Case No. 05-55927 ) (Jointly Administered) Debtors. ) Honorable Steven W. Rhodes _____________________________________________________________________________ APPLICATION OF THE FEE EXAMINER FOR ORDER AUTHORIZING EMPLOYMENT AND RETENTION OF DEVELOPMENT SPECIALISTS, INC. AS BUSINESS CONSULTANT TO THE FEE EXAMINER NUNC PRO TUNC TO JUNE 1, 2007 Judy A. ONeill, the appointed fee examiner (the Fee Examiner) of Collins & Aikman Corporation and its co-debtor affiliates (collectively, the Debtors), hereby submits this Application (the Application) to the Court for an order, substantially in the form attached as Exhibit A hereto, (i) authorizing the Fee Examiner to retain and employ Development Specialists, Inc. (DSI), nunc pro tunc to June 1, 2007 as the Fee Examiners business In re:

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. 05-55964; Comet Acoustics, Inc., Case No. OS-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. 0555935; 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, Inn. Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

DETR_183992.3 DETR_197238.3

0W[;'&,

0555927070612000000000016

05

consultant in the above-captioned cases, pursuant to this Courts Order Appointing Fee Examiner entered on May 24, 2007 (the Fee Examiner Order) and Federal Rule of Evidence 706. In support of this Application, the Fee Examiner has also submitted herewith the Affidavit of Fred C. Caruso (the Caruso Affidavit), sworn to on June 7, 2007, attached as Exhibit B hereto. In further support of this Application, the Fee Examiner respectfully states as follows: Jurisdiction 1. This Court has jurisdiction over this Application under 28 U.S.C. 157 and 1334. This matter is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). Venue of these proceedings and this Application is proper in this Court pursuant to 28 U.S.C. 1408 and 1409. 2. The legal bases for the relief requested herein include Section 105 of the Bankruptcy Code and Federal Rule of Evidence 706. This application is filed in accordance with the Fee Examiner Order. Background 3. 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. 4. 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). 5. On May 24, 2007 the Court entered the Fee Examiner Order, appointing the Fee Examiner to conduct a specified examination of fees (the Fee Examination) as set forth in the Fee Examiner Order. In the Fee Examiner Order, the Court also authorized the Fee Examiner to

2
DETR_183992.3 DETR_197238.3

employ a professional business consultant to assist the Fee Examiner in analyzing financial statements and business records and to perform any other relevant work. Relief Requested 6. By this Application, the Fee Examiner seeks to employ and retain DSI pursuant to Section 105 of the Bankruptcy Code and Rule 706 of the Federal Rules of Evidence as business consultant to the Fee Examiner in these chapter 11 cases, nunc pro tunc to June 1, 2007. 7. DSI has extensive experience and capability in chapter 11 reorganizations, including without limitation in matters relating to fee standards and allowance. 8. The services of DSI are necessary to enable the Fee Examiner to fulfill her duties expeditiously and efficiently. Scope of Services 9. DSI will provide such services to the Fee Examiner as the Fee Examiner deems necessary or appropriate in furtherance of her duties, including without limitation the following services: a. b. c. Conducting interviews; Analyzing witness statements; Analyzing financial and other records, reports or other papers; and

d. Assisting in the preparation of necessary documents and pleadings, including the Fee Examination report. 10. DSI has indicated its willingness, subject to the Courts approval of this

Application, to perform the duties described herein at its hourly rates in effect for the period when services are rendered (described in further detail below).

3
DETR_183992.3 DETR_197238.3

Disclosure Concerning Connections of DSI 11. Except as disclosed within the Caruso Affidavit, based on the Disclosure

Procedures performed by personnel of DSI as described in such affidavit, neither DSI nor any employee of DSI represents any of the Debtors, the professionals whose fees will be subject to review in connection with the Fee Examiner Order (the Subject Professionals), the members of the Committee whose reimbursements will be subject to review in connection with the Fee Examiner Order (the Committee Members, and together with the Subject Professionals, the Fee Issue Parties) or Third Avenue Trust or JPMorgan Chase Bank N.A.) In matters related to the Fee Examination or these cases. According to the Caruso Affidavit, DSI does not represent any Fee Issue Parties and thus no waiver is required from such parties. 12. As stated in the Caruso Affidavit, based on the Disclosure Procedures, DSI has disclosed its connections to parties in interest on the terms required by the Fee Examiner Order and applicable law and rules. Compensation of DSI 13. DSI intends to apply to the Court for payment of compensation and

reimbursement of expenses rendered in connection with the Fee Examination pursuant to Federal Rule of Evidence 706(b) and Local Bankruptcy Rule 2016-1, as stated in the Fee Examiner Order. However, because all of the work that DSI will perform will be focused upon the fee examination (with the minor exception of work related to the employment of DSI, such as employment and fee applications), DSI requests confirmation that it is not required to use project categories in billing. DSI will use task-based billing. 14. DSI will maintain detailed records of any actual and necessary costs and expenses

incurred in connection with the aforementioned legal services.

4
DETR_183992.3 DETR_197238.3

15. 16.

DSI has not received a retainer for its fees and expenses. Fred Caruso is the DSI professional presently expected to have primary

responsibility for providing services to the Fee Examiner. Mr. Carusos hourly rate is $525. In addition, DSI will utilize such other professionals and paraprofessionals of DSI with lower hourly rates than his own as the demands of the Fee Examination require and as the substantive issues that arise may dictate. The hourly rates to be utilized by DSI in this matter are comparable to the hourly rates used by DSI for restructuring, workout, bankruptcy, insolvency and comparable matters, and similar complex corporate, securities and litigation matters whether in court or otherwise, regardless of whether a fee application is required. Request for Nunc Pro Tunc Retention 17. Under the Fee Examiner Order, the Fee Examiner has only a limited amount of

time, 90 days, to prepare her initial report with the assistance of her professionals. As such, DSI, with the Fee Examiner, has been working on matters related to the Fee Examination since June 1, 2007 Therefore, the Fee Examiner requests that DSI be employed nunc pro tunc to June 1, 2007. Notice 18. Notice of this Application has been provided to the following parties or, in lieu

thereof, to their counsel: (a) the Debtors, (b) the Office of the United States Trustee; (c) the administrative agents for the Debtors prepetition secured lenders and postpetition lenders; (d) the Committee; and (e) other parties required to be provided with notice in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294]. In light of the nature of the relief requested herein, the Fee Examiner submits that no other or further notice must be given.

5
DETR_183992.3 DETR_197238.3

No Prior Request 19. other court. WHEREFORE, the Fee Examiner respectfully requests that the Court enter an Order, substantially in the form attached hereto as Exhibit A, approving DSIs employment and retention. No prior application for the relief requested herein has been made to this or any

Respectfully submitted,

Dated: June 12, 2007

_____/s/ Judy A. ONeill_____ Judy A. ONeill (P32142) One Detroit Center 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226 Telephone: (313) 234-7100 Facsimile: (313) 234-2800

6
DETR_183992.3 DETR_197238.3

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al. 1 ) Case No. 05-55927 ) (Jointly Administered) Debtors. ) Honorable Steven W. Rhodes _____________________________________________________________________________ ORDER AUTHORIZING EMPLOYMENT AND RETENTION OF DEVELOPMENT SPECIALISTS, INC. AS BUSINESS CONSULTANT TO THE FEE EXAMINER NUNC PRO TUNC TO JUNE 1, 2007 Upon the Application dated June 8, 2007 (the Application), of Judy A. ONeill, the appointed Fee Examiner (the Fee Examiner) of Collins & Aikman Corporation et al. (the Debtors), to retain and employ Development Specialists, Inc. (DSI) as business consultant pursuant to Section 105 of the Bankruptcy Code and Federal Rule of Evidence 706; the Court having determined that the terms and conditions of DSIs retention are reasonable under the In re:

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. 05-55964; Comet Acoustics, Inc., Case No. OS-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. 0555935; 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, Inn. Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

DETR_183992.3 DETR_197238.3

circumstances; the Court having considered the Affidavit of Fred C. Caruso (the Caruso Affidavit) filed in support of the Application; the Court being satisfied based on the representations made in the Application and the Caruso Affidavit that DSI (or any employee of DSI) does not represent any of the Debtors, the professionals whose fees will be subject to review in connection with the Fee Examiner Order (the Subject Professionals), the members of the Committee whose reimbursements will be subject to review in connection with the Fee Examiner Order or Third Avenue Trust or JPMorgan Chase Bank N.A. in matters related to the fee examination or these cases; it appearing that due notice of the Application has been provided under the circumstances and that no other or further notice need be provided; and after due deliberation and sufficient cause appearing therefor, IT IS HEREBY ORDERED THAT: 1. The Application is hereby granted in its entirety, and any and all objections are

hereby overruled. 2. The Fee Examiner is authorized to employ and retain Development Specialists,

Inc. as business consultant for all purposes permitted by the Bankruptcy Code, the Federal Rules of Evidence and this Courts Order Appointing Fee Examiner, nunc pro tunc to June 1, 2007. DSI is not required to use project categories for billing. 3. This Order is a final Order pursuant to 28 U.S.C. 158 and shall be effective

immediately upon entry.

Dated: _____________, 2007

UNITED STATES BANKRUPTCY JUDGE

2
DETR_183992.3 DETR_197238.3

EXHIBIT 1

DETR_184009.1

Debtors Affiliates (as such term is defined in 11 U.S.C. 101(2)) A.P.C.O. (Advanced Plastic Company) S.r.l. Abex Plastic Products Limited ACAP, LLC Ack-Ti-Lining, Inc. Amco Convertible Fabrics, Inc. Amco de Mexico, S.A. de C.V. AS Collins & Aikman UK Ltd. Becker Group, LLC Brut Plastics, Inc C & A Canada Holding Company C & A Canada Holding Company I C & A Canada Holding Company II C & A Canada International Holding Company C & A Canada International Holdings Limited C&A (Gibraltar) C&A (Gibraltar) No. 2 Carcorp, Inc. Collins & Aikman (Gibraltar) Limited Collins & Aikman (Plant) - Evart, MI Collins & Aikman (Plant) - Plymouth, MI Collins & Aikman (Plant) - Rantoul, IL Collins & Aikman (Plant) - Westland, MI Collins & Aikman Accessory Mats, Inc. Collins & Aikman Accessory Mats, LLC (Subsidiary) - Canton, OH Collins & Aikman Asset Services, Inc. Collins & Aikman Automobile Components Collins & Aikman Automotive (Argentina), Inc. Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Automotive Canada Company Collins & Aikman Automotive Carpet Products (U K) LTD Collins & Aikman Automotive Carpet Products (UK) Collins & Aikman Automotive Company de Mexico, S.A.
DETR_184009.1

Collins & Aikman Automotive Company Italia S.r.l. Collins & Aikman Automotive Exteriors, Inc. Collins & Aikman Automotive Fabrics Collins & Aikman Automotive Fabrics LTD Collins & Aikman Automotive Floormats Europe, B.V. Collins & Aikman Automotive Hermosillo, S.A. de C.V. Collins & Aikman Automotive Holding GmbH Collins & Aikman Automotive Holdings Italy SRL Collins & Aikman Automotive Interiors, Inc. Collins & Aikman Automotive Interiot Systems (Subsidiary) - Torslanda, Sweden Collins & Aikman Automotive International Services Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive LTD Collins & Aikman Automotive Management Collins & Aikman Automotive Management Services Company de Mxico, S.A. de C.V. Collins & Aikman Automotive Mats, LLC Collins & Aikman Automotive Overseas Investment, Inc. Collins & Aikman Automotive s.r.o. Collins & Aikman Automotive Services, LLC Collins & Aikman Automotive Systems AB Collins & Aikman Automotive Systems AB (Subsidiary) - Amotfors, Sweden Collins & Aikman Automotive Systems GmbH Collins & Aikman Automotive Systems GmbH (Subsidiary) - Heidelberg, Germany Collins & Aikman Automotive Systems Italy, S.r.l. Collins & Aikman Automotive Systems LTD Collins & Aikman Automotive Systems Ltd. (Subsidiary) - Alcester, United Kingdom Collins & Aikman Automotive Systems N.V. Collins & Aikman Automotive Systems, S.L. Collins & Aikman Automotive Sysytems Italy SRL Collins & Aikman Automotive Trim B.V. Collins & Aikman Automotive Trim B.V.B.A. Collins & Aikman Automotive Trim GmbH Collins & Aikman Automotive Trim Limited Collins & Aikman Automotive UK LTD 2
DETR_184009.1

Collins & Aikman Canada Domestic Holding Company Collins & Aikman Canada Inc Collins & Aikman Canada, LP Collins & Aikman Carpet & Acoustics Inc Collins & Aikman Carpet & Acoustics, S.A. de C.V. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Corporation Collins & Aikman Corporation - Troy, MI Collins & Aikman de Mexico, S.A. de C.V. Collins & Aikman Development Company Collins & Aikman Disaster Relief Fund, Inc. Collins & Aikman do Brasil Ltda Collins & Aikman Domestic Holding Co. (Holding) - Port Hope, Canada Collins & Aikman Europe B.V. Collins & Aikman Europe S.A. Collins & Aikman Europe, Inc. Collins & Aikman Export Corporation Collins & Aikman Fabrics, Inc. Collins & Aikman Foundation Collins & Aikman Holding AB Collins & Aikman Holding B.V. Collins & Aikman Holdings Canada Inc Collins & Aikman Holdings Italy S.r.l. Collins & Aikman Holdings LTD Collins & Aikman Holdings, S.A. de C.V. Collins & Aikman Intellimold, Inc. Collins & Aikman Interiors, Inc. Collins & Aikman International Corporation Collins & Aikman Luxembourg, S.A. Collins & Aikman Management Hermosillo S.A. de C.V. Collins & Aikman MOBIS, LLC Collins & Aikman Premier Mold Collins & Aikman Plastics, Inc. Collins & Aikman Plastics, Ltd. 3
DETR_184009.1

Collins & Aikman Products Co. Collins & Aikman Products GmbH Collins & Aikman Properties, Inc. Collins & Aikman Automotive Company Italia SRL Collins & Aikman Automotive Holding GmbH Collins & Aikman Products GmbH Collins & Aikman Servicios, S.A. de C.V. Comet Acoustics, Inc. CW Management Corporation Dura Convertible Systems de Mexico, S.A. de C.V. Dura Convertible Systems GmbH Dura Convertible Systems, Inc. Engineered Plastic Products, Inc FAS S.p.A. Gamble Development Company Guelph Products Collins & Aikman Hopkins Services, Inc. Imperial Wallcoverings, Inc. Industrias Enjema, S.A. de C.V. Joan Automotive Industries, Inc. JPS Automotive, Inc. M&C Advanced Processes, Inc. Manchester Kigass International LTD Manufacturing Industry Moduko Co., Ltd New Baltimore Holdings, LLC Owosso Thermal Forming, LLC PACJ, Inc. Pepers B.V. Pepers Holding B.V. Permali do Brasil Indstria e Comrcio Ltda. Plascar Participacoes Industriais S. A. Premier Springs & Pressings Limited Riopelle Realty Limited 4
DETR_184009.1

Rosario Project S. A. SAF Services Corporation Services Company Mexico S.A. de C.V. Servitop, S.A. de C.V. Southwest Fabric Laminators Inc. Southwest Laminates LP Southwest Laminates, Inc. Synova Carpets, LLC Synova Plastics, LLC Textron Automotive (Argentina), Inc. Textron Automotive (Asia), Inc. Textron Automotive Exteriors, Inc. Textron Automotive Interiors, Inc. Textron Automotive International Services, Inc. Textron Automotive Overseas Investment, Inc. Waterstone Insurance, Inc. Wickes Asset Management, Inc. Wickes Manufacturing Company

5
DETR_184009.1

Shareholders Who Hold More Than 5% Anchor Court, L.L.C. Barclays Bank Plc Bear, Stearns & Co. Inc. Becker, Charles E. Becker Group L.L.C. Becker Ventures Becker Ventures L.L.C. Blackstone Advisory Directors Partnership L.P. Blackstone Capital Company II, L.L.C. Blackstone Capital Partners L.P. Blackstone Family Investment Partnership I L.P. Blackstone Group Blackstone Management Associates LP BNP Paribas Securities Corp. California Public Employees Retirement System CE Becker, Inc. Credit Suisse First Boston Corporation Cypress Capital Advisors LLC Cypress Capital Assets LP Cypress Management Partners LP Delphi Corp. Deutsche Bank Alex Brown Inc. Deutsche Investment Management Americas I Dimensional Fund Advisors, Inc. Dresdner Kleinwort Capital Partners 2001 LP Dresdner Kleinwort Wasserstein Dutton Yarns Fund Asset Management Georgica Advisors, L.L.C. Gruber & McBaine Capital Management, L.L.C. Hearland Industrial Associates. L.L.C. Heartland Industrial Partners, L.P.

DETR_184009.1

Helix Investment Partners LP Hohnel, Jens J Hoehnel, Inc. JAII Acquisition Co. JFC Holdings Trust J.P.Morgan Securities Inc. Joan Automotive Fabrics Joan Automotive Industries Joan Automotive Industries, Inc. Joan Fabrics Joan Fabrics Corporation Joan Investors JPS Automotive, Inc. Krause, Robert McCallum, Donna McCallum, Elkin McCallum, Kerry McInerney, Michael E.Main Street Textiles, L.P. Marin Capital Partners, L.P. Masco Capital Corporation ME McInerney, Inc. Mellon Bank N.A. Merrill Lynch, Pierce, Fenner & Smith Incorporated Michael E. McInerney ML IBK Positions, Inc. New King, L.L.C. Nickerson, Terry M Penny Richards SG Americas Securities, LLLC Silver Point Capital Fund Stark Offshore Management, LLC Stark Onshore Management, LLC Stockman, David A. Stroud, Russell N 2
DETR_184009.1

Textron Automotive Company's Trim division (TAC-Trim) Textron Automotive Exteriors Inc. Textron Financial Corporation Textron Holdco Inc. Textron Inc. Tredwell, Daniel P. Tying Textiles LLC UBS Americas Inc. UBS Securities LLC Wasserstein/C&A Holdings, L.L.C. Western Avenue Dyers, L.P.

3
DETR_184009.1

Current Directors and Officers and For Two Years Prior to Chapter 11 Cases Argersinger, H. Scott Argersinger, Scott Becker, Charles Boken, John Burt, Jennifer Butler, James Clar, Richard E. Clark, Richard Clark, Robert C. Creek, Wallace W. Cohen, Marshall A. Cohen, Esq., Marshall "Mickey" Cooper, Stephen F. Cosgrove, David R. Dauch, David C. Evans, Thomas E. Fenton, Robert S. Fox, Stacy Gainey, R. Andrew Jr. Galante, John A. Geagan, Michael Hardwick, Anthony Harvey, Avril G. Heckman, Jennifer Hess, Cynthia Holland, Jayne M. Jachcik, David Jelinek, Richard C. Jeske, Stephen N. Johnson, S. Wayne Jones, Gerald E. Kies, Jeff

DETR_184009.1

King, Millard L. Jr. Knoll, Jay Kokkinos, Dianne E. Koth, Bryce M. Krause, Robert A. Leuliette,Timothy Leavitt, Dana Lindsay, Ronald T. Linsay, Ronald T. LoBiondo, Leonardo McCallum, Elkin McConnell, W. Gerald Macher, Frank Merkur Secretaries Ltd. Miller, Monte L. Mitchell, Michael A. Monte, Patricia J. Mosingo, Jerry L. Murawski, James L. Nichols, Charles G. Oates, J. Wesley OKeefe, Sean ORourke, Michael Perryman, Dale Profitt, Dennis Rose, Jeffrey A. Rudman, Senator Warren B. Shah, Rajesh K. Smail, John Stepp, J. Michael St-Hilaire, Alain Stockman, David A. Tinnell, Greg Tinnell, Gregory L. 2
DETR_184009.1

Torakis, Michael Tredwell, Daniel P. Trenary, Tim Valenti, Samuel III Van Tatenhove, James van Tol, Petrus G.C. Vucenich, Diane Welsh, Sean P. White, Eric J. White, Eugene A. White, Reed A. Zabriskie, James C.

3
DETR_184009.1

Debtors 50 Largest Unsecured Creditors as of the Petition Date ABB Lummus Global Inc. Acord Inc Advanced Composites Inc Automotive Lighting Basell USA Inc Basf Corporation Bayer Corp BNY Midwest Trust Company Canada Customs & Rev Agency Christiana Industries Colbond Inc Combustion Engineering Corrflex Packaging LLC Dayton Bag & Burlap Dow Chemical Corp Dupont Co Enerflex Solutions LLC ER Wagner Manufacturing Co Exxon Chemicals Fischer Automotive Systems Freudenberg Nok Inc GE Polymerland Health Alliance Medical Inmet Division of Multimatic International Truck & Engine Corporation Intertex World Resources Ltd Invista Inc Isp Elastomer Janesville Products Lake Erie Products Inc Lear Corporation Manpower

DETR_184009.1

Meridian Magnesium Products Navistar Nolan & Cunnings Inc Pine River Plastics Inc Polyone Engineered Films Inc Progressive Moulded Products QRS 14 Paying Agent Receiver General for Canada Revenue Canada Riverfront Plastic Products Select Industries Corporation Southco Inc State of Michigan Teknor Financial Corporation Tg North America Corporation Unifi Inc Uniform Color Service Co Unique Fabricating Inc Unum Life Insurance Co Valeo Valiant Tool & Mold Inc Vari Form Inc Visteon Climate Control ABB Lummus Global Inc. Automotive Lighting Christiana Industries Combustion Engineering International Truck & Engine Corporation Navistar

2
DETR_184009.1

Parties to Significant Actual or Known Potential Litigation Involving the Debtors

7529 Salisbury Road Assoc. Aguirre Hematite Alliance Gas Systems Allied Machinery Co. American Material Handling, Inc. American Services, Inc. Anibal Bermudez EEOC Charge of Discrimination Anx E-Business Corp Anxe Business Corporation Applied Material Solutions, Inc. Arvinmeritor OE, LLC Ashland Chemical Corp. Atkins, Pauline Krone Autoliv ASP, Inc. AZ Quality Services Basell USA, Inc. Bassell Canada, Inc. Brandon Associates, L.P. Brown, David T. Bruno, Joseph Byland, Sherry Cammand Machining, L.L.C. Charles J. Taunt City of Waukesha Clayton, Frances H. Computational Noise & Vibration Cribbett, Pamela CSX Transportation, Inc. De Witt Barrels, Inc. Dearborn Medical Building, LLC Detrex

DETR_184009.1

Dura Dura Convertible Systems, Inc. EM Service, Inc. Farley, Alice Ferreira, Nelson Gamble Developmental General Electric Company Genot's AZ Quality Services, Inc. Gibson, Ineashea Greenway-Wickes Center Partners, L.P. Griff, Steven Henry and Dina M. Grondin Healthtex Hematite Manufacturing Henkel Corporation Hernandez, Timothy Horton, Sharron Howell, Trudy Inverness Castings Group, Inc. Jay Bocci & Associates, Inc. Johnson Controls, Inc. Johnson, Joyce Kalar, Kenneth Kautex, Inc. Kayser-Roth Corporation Keats, Linda Kent Adhesive Products Co. L.R. Gorrell Company Landstar Logistics, Inc. Langworth, Norman Lawson Lee, Amie Legree, Betty Lewis, Allan W. 2
DETR_184009.1

M&P Investments Majestic, Tina Manchester Plastics Ltd. Mark I Special Machines LLC McCullough, Louise V. McLaurin Mart Melea Limited Milford Engineering & Monroe Steel/Artisan House Mosingo, Jerry L. Mousigian, Larry M. Multicraft Mechanical, Inc. Neese, Shannon Blakely Olivas, Jorge Onebeacon America Insurance Company Osborne, Edward C. Jr. Patterson, Wanda Pavaco Plastics, Inc. Peisner, Jonathan People of the State of California Perstorp Plastech Platinum Resources LLC QC Tech Reliant Tool & Mould, Ltd. Republic Leasing Company Ronald C. Spry Sales Engineering, Inc. Sareini, Ali T. Sermatech Sidaway Smith, Edwin Southeastern Dock & Door, Inc. Staffing Solutions Southeast, Inc. 3
DETR_184009.1

Stafford Stamina Mills, Inc. Stamm, Martin Stand Energy Corporation Steel Hector & Davis Super Mold Corporation Suzanne, Harold J. Suzanne, Lisa Taunt, Charles J. & Associates, P.L.L.C. Technical Resources LLC Teleflex Incorporated Tenibac-Graphion, Inc. Textron Automotive Company, Inc. Thompson, Janice United States of America Venture Holdings Company, LLC Venture Indus., Corp. Wachovia Bank and Trust Company, N.A. Webb, Mark Weiner White, Haywood and Linda Wickes Companies, Inc. and Wickes Futrniture Companies, Inc. Williams, James Yazaki North America, Inc. Zaun

4
DETR_184009.1

Debtors Prepetition and Postpetition Lenders (Including All Members of Lending Syndicate) and Lienholders

40|86 Advisors Aegon USA Inc AIG Global Investment Group Alcentra Alex Brown Inc. Angelo Gordon & Co Antares Capital Corp Bank of America Bank of Ireland Bank of New York Bank of Nova Scotia Bank of Tokyo Mitsubishi BankAmerica BankOne Bear Stearns Asset Management Black Diamond Capital Mgmt Blackrock Callidus Capital Management Canyon Capital Advisors LLC Carlyle High Yield Chase Manhattan Bank CIBC Oppenheimer CIT Group Close Intl Custody Svcs Lts as Custodian for CLTH Credit Industriel et Commercial Credit Suisse First Boston Credit Suisse First Boston Corporation CypressTree Investment Mgmt Inc Davidson Kempner Partners Denali Capital Deutsche Banc Alex Brown Inc.
DETR_184009.1

Deutsche Bank Deutsche Bank Securities Inc. Eaton Vance Management Inc Feingold O'Keefe Capital Flagship Capital Fleet National Bank Four Corners Capital Management GE Asset Management Co Ltd GE Corporate Financial Services General Re Golden Tree Asset Management GSC Partners Gulfstream Asset Management Highland Capital Management Co HVB Credit Advisors ING Capital ING Capital Advisors ING Pilgrim Invesco J.P. Morgan Bank Canada Jeffries & Company Inc JP Morgan Chase Bank Katonah Capital Loomis Sayles & Co LP Merrill Lynch Merrill Lynch Capital Corporation MetLife MIZUHO MW Post Advisory Group Natexis Banque Populaires National City Bank New York Life Insurance Company Oak Hill Partners Oppenheimer Funds Inc 2
DETR_184009.1

Orix Capital Management Patriarch Partners LLC Post Advisory Principal Capital Management Protective Life Insurance Company Putnam Investments Rabobank Raymond James Bank Regiment Capital Advisors Scotia Capital Seneca Capital Management Standard Federal Bank Stanfield Capital Partners Sumitomo Trust & Banking Sunamerica Life Insurance Co Toronto Dominion Bank Travelers Citigroup Global UBS Investment Bank United Overseas Bank UPS Capital Corporation

3
DETR_184009.1

Significant Customers Alfa Romeo Aston Martin Audi BMW CAMMI Chrysler DaimlerChrysler DaimlerChrysler AG Delphi Faurecia Fiat Ford Ford Motor Company Freightliner General Motors General Motors Corporation Honda Intier Isuzu Motors Ltd. Jaguar Johnson Controls Land Rover Lear Lear Corporation Magna MAN Mazda Mercedes MG Rover Mitsubishi Nissan NUMMI

DETR_184009.1

Opel Porsche PSA Renault Saab Scania Seat Smart Subaru Toyota Vauxhall Visteon Volkswagen Volvo

2
DETR_184009.1

Investment Bankers for the Debtors During the Three Years Before the Petition Date JPMorgan Chase Bank

DETR_184009.1

Debtors Landlords 165 Milner Holdings Alba Inc. Alba, Inc. Am/Sumt Payrol Dev Auth Austin Moving and Storage Banca Mifel SA FID Bank One Becker Becker corp Becker Properties Becker Ventures Becker-Stephenson LLC Beecher Associates Blair Gushue CARPENTER CIBC City of Rantoul Conveyor Components CPA Davis Enterprises Dearborn Medical LLC Demco V LLC Demco VI DMP Dove Street Industrial E & E McLaughlin Easy Simi GE Capital Hampton Group Hearn Logistics Inc. Humbold Properties Insite Realestate

DETR_184009.1

Insite Realty Kane Co. Lowell Five Cent Bank Micheals Mid America Business Park Mid America LLC Naves Especializadas North Point Investors North Pointe Investors Northgate Northgate Properties Nu-berg Dale Construction Ltd. Old Fort Industrial One if By Land Orlando Corp. Palmetto Bank Phoenx Product Solutions, Inc. Railroad LP Safety Components Tech Sansome Pacific Sansome Pacific Roxboro LLC Santa Maria Industrial Partners LP SHARON MORRIS Sta Maria TCS Realty Texran Inc. Townhall 4 LLC TR ASSOCIATES VESPERA Vespera Lowell Village of Rantoul W H Assoc. W P Carey 2
DETR_184009.1

Westland-Newberg

3
DETR_184009.1

Debtors' Insurers Ace American Insurance Co Ace Property & Casualty Insurance Allied World Assurance American Guarantee & Liab (NY) American Home Assurance Co Aon Risk Services of NYC Arch Specialty Insurance Berkely Insurance Company Cananwill Inc Federal Insurance Company (IN) Global Aerospace Inc Great American Alliance Ins Great American Insurance Co Hanseatic Insurance Co Bermuda Ltd Hartford Fire Insurance Co HDI Axis Specialty Re HDI Reinsurance Company Lexington Insurance Co (DE) Lloyds of London Magna Carta Insurance Ltd Montpelier Reinsurance Ltd Munich Reinsurance National Union Fire Insurance Co Ohio Casualty Insurance St Paul Fire & Marine Ins Twin City Fire Insurance Co Waterstone Insurance Inc Whiterock EU XL Insurance America Inc XL Specialty Insurance Co

DETR_184009.1

Indenture Trustees of Securities Issued by the Debtors BNY Midwest Trust Company First Union National Bank of North Carolina

DETR_184009.1

Counterparties to Debtors' Significant Leases/Executory Contracts

Aggregate Equipment & Supply Alta/Delage Alto Anchor Court, L.L.C. Atlantic Bailey Co Banc of America Leasing & Capital LLC Bank of America Barloworld Bean Eng Becker Ventures Bell Fork Lift Brown Corporation BS CAC CCA CIT CIT Financial CITI CORP LEASING CITI LENDING CITI/Liftow Citicapital Citicorp CITICORP Comerica Connell Equip Connell Equipment Leasing Co CSI Culligan DCC De Lage Landen

DETR_184009.1

Delage De Laden DeLage Ladden-Bisset DeLage Landen Fin Serv. Dell Delphi Europa Carrelli Fassina Finnings Flli Castagna (Fratelli Dastagna) FORKLIFTS OF CENTRAL MO FORKTRUCK REPAIR Frissen Garrison Svc GATX GDS GE Canada GE Corprate Aircraft Group GECC General Electric GJ Maskin Hewitt Material Handlng Hooper HSBC Eq. IBM Ind.Truck Sales & Service Industrial Truck INDUSTRIAL TRUCK FORKLIFTS Joan Fabrics Johnston Equipment Jungheinrich Keuleers Lansing Linde Levantacarga Liftow Ltd. 2
DETR_184009.1

Logint Lucas Industries M.H.Equip. Material Handling MHI Chattanooga Nations Bank NationsBanc New England Indus Truck New King, L.L.C. NMHG Orix Orix Equipment Leasing Orix Financial Services Orix Lease Equipment Penske Praxair Relational Funding Corp Simplex SM MAQUINAS Southeast Bank Southeast Hydroblasting Southeast Industrial Equipment Southeast Contractors, Inc. Sterling Sanitation Inc. Sterling, Inc. Still Textron TNT ARVIL Towlift Toyota Toyota Credit Corp Toyota Financial Services Toyota Industrial Equip TOYOTA MOTOR CREDIT 3
DETR_184009.1

Toyota Motor Credit Corp Toyota Motor Sales, USA Trane TransamericaTransdias Tyco Tynan Tynan Equipment Ulf Wagner W D MATHEWS Wajax WD Matthews Yale Yale Carolinas

4
DETR_184009.1

Debtors' Unions Canadian Auto Workers United Auto Workers AKRO Corporation Collins & Aikman Nashville Division Collins & Aikman Westland Operations Glass, Molders, Pottery, Plastics and Allied Workers International Union Local Union No. 408 IAM District Lodge 98 International Association of Machinists and Aerospace Workers International Union, United Automobile, Aerospace and Agricultural Implement Workers of America International Union, United Automobile, Aerospace and Agricultural Implement Workers of America Local Union No. 2052 International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, U.A.W. International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, UAW and its Local Union 286 International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, UAW Local 710 Local 174, U.A.W. of International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, U.A.W. Local No. 1348 of International Union, United Automobile, Aerospace and Agricultural Implement Workers of America Local No. 155 International Union, United Automobile, Aerospace and Agricultural Implement Workers of America Local No. 5887 of United Steel Workers of America International Union Local Union No. 550 of United Rubber, Cork, Linoleum and Plastic Workers of America of Canton, Ohio Local Union No. 550L of United Steelworkers of American AFL-CIO/CLC of Canton, Ohio Manchester Plastics Independent Union, Local 2595 Manchester Plastics Independent Union, Local 2595 (Affiliated With National Federation of Independent Unions LIUNA/AFL-CIO) Teamsters Local 26

DETR_184009.1

The Chauffeurs, Teamsters and Helpers, Local 26 (affiliated with International Brotherhood of Teamsters, AFL-CIO) UAW and Its Local Union No. 2270 UAW Local 1348 UAW Local 155 UAW Local 174 UAW Local 2052 UAW Local 2270 UAW Local 282 UAW Local 286 UAW Local 710 UAW Local 963 UAW Local 9699 United Steel Workers of America International Union USW Local 550L USW Local 5887 USW Local 9496 USW Local 9507

2
DETR_184009.1

List of Potentially Responsible Parties in Environmental Matters California Regional Water Quality Control Board Michigan Department of Environmental Quality Ohio Environmental Protection Agency State of South Carolina Department of Health and Environmental United States Environmental Protection Agency

DETR_184009.1

Professionals Cahill Gordon & Reindel LLP Carson Fischer, P.L.C. KPMG LLP Kroll, Zolfo, Cooper Kurtzman Carson Consultants LLC Lazard Freres Sitrick and Company, Inc. Abraham & Rideout ACE Europe Adler Pollock & Sheehan Akin Gump Strauss Hauer & Feld LLP Ballard Spahr Andrew & Ingersoll, LLP Beirne, Maynard & Parsons, L.L.P. Bellance Beattie & DeLisle Berniger, Diver Bethune & Associates Bledsoe, Jacobson, Schmidt & Wright Breitukreuz Molds & Plastics Breniger Bern Diver Noecker & Cahill Gordon & Reindel Cetrulo & Capone Claretta Evans Clark Hill Clarke & Wright Creative Foam Corporation DL Rothberg & Associates, P.C. DLA Piper Rudnick Gray Cary DrinkerBiddle Foley & Lardner Foster Law Firm, L.L.P. Friday, Eldredge & Clark, LLP

DETR_184009.1

GO-Polymers Inc. Haley & Aldrich Heyl, Royster, Voelker & Allen Hinckley, Allen & Snyder LLP Honigman Miller Schwartz and Cohn LLP Howard & Kuck, LLC Hurlburt, Tsiros & Allweil, P.C. Jack, Lyon & Jones, P.A. James V. Bellanca, Jr. Jeffrey J. Fluery Jill Gies Kell & Lynch, P.C. Lenczner Slaght Royce Smith Griffin Leslie K. Berg Lindquist, PLLC Marion J. Mack, Jr. McDonald Hopkins Co., LPA McKenna, Storer, Rowe, White & Farrug McNeese & Hahn, PLLC Meridian Automotive Systems Moore, Ingram, Johnson & Steele Mounce, Green, Myers, Safi and Galatzan Ogletree, Deakins, Nash, Smoak & Stewart Parker Poe Adams & Berstein, LLP Paul J. Randle Pepper Hamilton LLP Piper Rudnick Plauche, Maselli, Landry & Parkerson L.L.P. Potter Anderson & Corroon, LLP Pustorino, Tilton, Parrington & Rath, Young and Pignatelli Record Copy Services Rogers, Tower, Bailey, Jones & Gay Secrest Wardle 2
DETR_184009.1

Secrest Wardle Lynch Hampton Truex and Morley Sedgwick, Detert, Moran & Arnold Stanley A. Davis, Esq. Stark Reagan Stephen E. Spence Steven W. Rhodes Stikeman Elliott Textron, Inc. Thompson Miller & Simpson, PLC Ulmer & Berne LLP Wood-Ellis, LLC

3
DETR_184009.1

Third Party Motions 350 Stephenson Lease Ackerman, Morris Acord Inc. ACT Laboratories Inc. Active Mould and Design Adrian City Hall Advanced Composites Inc. Akin Gump Strauss Hauer & Feld LLP Alabama, State Of Albemarle, City of Alvarez & Marsal, LLC American General Finance Andrews, William C Associated Receivables Funding Inc. Athanas, Josef Aurand, R Barberton (OH), City of Barberton, City Of Basell USA Inc. Basf Corp. Basf Corporation Battle Creek, City of Bayer Material Sciences Becker Ventures Becker, Charles Berger Singer Silk Browne & Tountas Bernstein Litowitz Berger & Grossman LLP Best, Brendan G BNY Midwest Trust Company Breitkreuz Molds and Plastics, Inc. Brown Corp.

DETR_184009.1

Brown Corporation Bryan Clay Butzel Long PC Byrne, William J Canada Customs & Rev Agency Canada, Receiver General For Canton, City of Casey, Erin M Cauley Geller Bowman & Rudman LLP Champaign County Collector Chanin Capital Partners LLC Charter Township Of Plymouth (MI) Citcorp Dealer Finance CitiCorp Del-Lease, Inc. City Of Evart Recreation Dept City Of Kitchener Finance Dept City Treasurer - City of Marshall City Treasurer Port Huron Police Department Clay, Bryan Clough, Jim Colbond Inc. Collector Of Revenue (St Charles MO) Corcoran, Sean P CorrFlex Packaging Coulter, Renee Sophia Crosby, M Crumbo, K D&F Corporation DaimlerChrysler DaimlerChrysler AG Davis Rodriguez, Kimberly Dawson, John J Dayton Bag & Burlap Co 5
DETR_184009.1

Delehant, Joseph Deloitte Tax LLP Demco V LLC Detroit, City of, Treasurer Dickson Finance Group, Inc., dba Horn Murdock Cole. Diehl, Robert J, Jr. Diehl, William G Dover, City of Dow Chemical Co Dow Chemical Company, The Dublin, Philip DuPont Dykema Gossett PLLC Eagle, Sarah Eaton, Alice B Egleston, K. J. Elgort Textile Associates, Inc. Enerflex Solutions LLC ER Wagner Manufacturing ER Wagner Manufacturing Co Erman, Earle I Ernst & Young LLP Eunice, City of Evart Recreation Dept, City of Evart, City of Exxon Chemicals Fabric (DE) GP Farmington (NH), Town of Farmville (NC), Town of Farnham, Ville De Feinstein, Rick Fischer America Inc. Fischer Automotive Systems 6
DETR_184009.1

Fischer, Joseph M Fischer, Mark Freedman, David H Freeman, A. Fresno, County of, Tax Collector Freudenberg Nok Inc. Friedman, Lawrence Fullerton (CA), City of Galante, John A. Gananoque, Town of Gariddi, Massimo Gaston County Gaston, County of Ge Capital Ge Capital Comm Serv Astro Dye GE Polymerland General Electric Capital Corp. General Motors Acceptance Corp. Georgia Dept Of Revenue Gold, Stuart A. Gordon Brothers Industrial LLC Gorman, Frank Green, John Greenman's Printing & Imaging Hahn, Robert J. Haley & Aldrich Harris, John A Havre De Grace, City of Hayashi of America, Inc. Health Alliance Medical Plans Inc. Heidel North America, Inc. Heller, David Highwoods Forsyth LP 7
DETR_184009.1

Hnk Michigan Properties Hoffman, Paul Holmesville, Village of Huron Model and Gauge Huron Mold and Tools Ltd. Indiana Department Of Revenue Industrial Development Board of the City of Montgomery AL Industrial Leasing Company Industrial Truck Sales & Svc Ingersoll, the Corporation of the Town of Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Ltd. Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Janesville Sackner Products Jason, Inc. Kemp, Danielle Kentucky Revenue Cabinet Kitchener, City of, Finance Dept Kleinpeter-Fleck, Hanna Kocinski, Chris Lacolle, Municipalite du Village de LaFleur, Joe Lake Erie Products Lake Erie Products, Inc. LaPlante, Stephen S Latham & Watkins LLP Lathrop & Gage PC Lear Corp. Lear Corporation 8
DETR_184009.1

Leggett, Ronald A Lerach Coughlin Lerach Coughlin Stoia & Robbins LLP Levine Fricke Inc. Lincoln (RI), Town of Longview, City of Los Angeles, City of Los Angeles, Office of Finance of Lowell, City of Maciorowski, Sackmann & Ulrich MacKay Shields, LLC Macomb Intennediate School Macomb Intermediate School District Manpower Marshall, City of Marshall, City of, City Treasurer Mayer Textile Machine Corporation McDonald Hopkins Co., LPA McDowell, Ralph E Meridian Magnesium Meridian Park Michigan Department of Treas Michigan, State of Mid America II, LLC Milligan, Keith Ministre du Revenu du Quebec Ministry of Finance Corp Tax Branch (Quebec) Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Lacolle Murray Frank & Sailer LLP Muskegon, City of North Loop Partners Ltd 9
DETR_184009.1

Novikoff, Hal Nowacki, Joseph Office of Finance of Los Angeles Official Committee of Unsecured Creditors Ohio, Treasurer of the State of Old Ford, Town of Old Fort, Town Of Orlando Corporation O'Rourke, Mike Pageland, the Town of Pageland, Town of Pantaleo, Peter V Parlee McLaws LLP Paslay, Michael "Mike" R Pension Benefit Guaranty Corporation Pepper Hamilton LLP Perry, Gail Petit Textile Machinery, Inc. Phh Canada Inc. Philip Dublin Phoenix Contracting Company Phoenix, City of Pine River Plastics Inc. Plemmons, James A Plymouth (MI), Charter Township of PolyOne Corp. Port Hope, Municipality of Port Huron Police Department, City Treasurer Port Huron, City of Prestige Property Tax Special Princeton Properties Progressive Moulded Products Progressive Moulded Products Ltd. 10
DETR_184009.1

Pryce, T Qrs 14 Paying Agent Inc. Radom, Thomas Railroad Drive LP Rantoul, Village of Receiver General For Canada Revenue Canada Rhode Island Tax Administrator Rialto, City of Ricoh Canada Inc. Riverfront Plastic Products Inc. Rochester Hills, City of Rodriguez, Kimberly Davis Rose, Ronald R Rosete, Nina Roxboro, City of Saad, Joe Salisbury, City of Saltz, Daniella Sansome Pacific Roxboro LLC Sawyer, John S Schulman, George E Schultz, K Securities and Exchange Commission Select Industries Corp. Shah, Nick Shawmut Corporation Shawmut Mills Sherick, Tricia Sidman, RJ Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco 11
DETR_184009.1

Southco Inc. Spence, Stephen E St Joseph, City of St. Clair, City of Stagg, Kim Stamer, Michael Standard Federal Bank Stark County Treasurer Steinle, Jan Sterling Heights, City of Stockton, City of Stokes, Terry Stull Stull & Brody Sullivan, Heather Summit Property Management Inc. Tate Boulevard I LLC Tax Administrator Rhode Island Tax Collector County Of Fresno Tcs Realty Ltd Teicher, Julie Beth Teknor Financial Corporation Texas Commission on Environmental Quality Tex-Mach Inc Textron Financial Corporation TG North America TG North America Corporation Toby, Sheryl Tom Heck Truck Service Town of Ingersoll, The Corporation of Toyota Motor Credit Corporation Tr Associates Treasurer City Of Detroit Treasurer Of The State Of Ohio 12
DETR_184009.1

Trintex Corp. Tri-Way Mold & Engineering Troy (NE), Town of Troy, Town Of (NC) Ttrett Associates, LLC Tyco Capital Inc. Unifi Inc. Uniform Color Co Unique Fabricating Inc. United Rentals Of Canada Inc. United States Attorney for the Eastern District of Michigan United States Internal Revenue Service Valeo Inc. Valiant Tool & Mold Inc. Vari Form Inc. Vericorr Packaging Vericorr Packaging LLC Vespera Lowell LLC Ville De Farnham (Quebec) Visteon Climate Control Voridian Canada Company W.C. Black & Sons, Inc. W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Walzer, Leigh Weiss, Robert Wellington Green LLC Westland, City Of Wilhelm Karmann GmbH Williamston, City Of WL Ross & Co. LLC Wolf Haldenstein Adler Freeman & Herz LLP Woonsocket, City of 13
DETR_184009.1

Youngman, David

14
DETR_184009.1

Reclamation Claims A. Schulman, Inc. Acoustek Nonwovens Active Screw & Fastener Advanced Integrated Manufacturing AFL Automotive LP Airgas Safety Akra Polyester ALPS Automotive Americhem Inc Anchor Manufacturing Group, Inc. Applied Industrial Technologies, Inc. Arkema, Inc. Armada Rubber Manufacturing Company ATF, Inc. Bayer MaterialScience Blackhawk Automotive Plastics, Inc. Bose Corp. Bowles Fluidics Corp. C&S Waste Services, Inc. C.F. Jameson & Co., Inc. Capro CaroTex Casco Products Corp. Castrol Cherry Electrical Products Ciba Ciba Specialty Chemical Holding Inc. Clarion Technologies Inc Conair Consolidated Fiber LLC Cooper Standard Automotive 15
DETR_184009.1

Crompton Custom Foam Products, Inc. Delphi Deleo Demag Plastics Group Dillon Yam Corp. Doti Industries, Inc. Dow Coming Dow Reichhold Specialty Latex Ellwood Specialty Steel Co. Empire Electronics ExxonMobil Chemical Federal Mogul Corp. Felton Brush, Inc. Flambeau Corp. Flexsys . Foamex Foss Manufacturing Co., Inc. GDX Canada GE Consumer Gold Key Processing Ltd. Goldsmith & Eggleton, Inc Grieser & Son, Inc. Groz-Beckert KG Ha Industries, Inc. Haartz Corp., The Hawk Plastics Hawk Precision Honeywell International, Inc. HP Pelzer Huntsman International LLC Janesville-Sackner Group JNS Manufacturing LLC Johns Manville 16
DETR_184009.1

K&S Wiring Systems Inc. Katuex K-Tek Lacks Trim Systems Lanxess Corporation Leggett & Platt, Inc Linde Gas Lorro, Inc. Louca Mold & Aircraft Lowry Computer Products, Inc. MarCon Technologies Materials Group, The, LLC Mayer Textile Machine Corp. McMaster-Carr Supply Co. Merdian Technologies, Inc. MiCO Industries Milliken & Co. Motion Industries Inc MRC Polymers, Inc. MWM Acoustics LLC Mytex Polymers GP Nalco Co. Neff Engineering Co., Inc. Newco Automotive, Inc. Nicholas Plastics Inc Nissan Trading Corp O&D USA, Inc. O'Mara Incorporated Owens Coming Parker Hannifin Corp. Park-Ohio Holdings Corp. Pharr Yarns LLC Piolax Corp. 17
DETR_184009.1

Pioneer Automotive Technologies, Inc. Plastomer, Inc. PolyOne Formulators PTI Engineered Plastics Inc Red Spot Paint & Varnish Co., Inc. Rhetech Inc Rieter Automotive RIS Rohm and Haas CO. SEQUA Corp. Sidler, Inc. Simco Automotive SKD Automotive Group LP Stein Fibers Ltd. Strategic Distribution, Inc. Tape Specialists Textron Fastening Systems Ticona Tomen America Inc. Toyota Tsusho America Inc Tram Trico Products TriMas Corp. Trueform Tufting Machine Co., Inc. Tyco Electronics UFP Technologies, Inc. Valeo Switches & Detection Systems- VSDS Valeo-Sylvania LLC Van De Wiele Group Viking Products, Inc. Wagon Automotive Washington Penn Plastic Co., Inc. 18
DETR_184009.1

WKA Wm. T. Burnett & Co.

19
DETR_184009.1

Largest Secured Creditors Active Burgess American International Group Inc. Delphi Automotive Systems LLC El Paso Natural Gas Company Honda Canada Inc. Honda Manufacturing of Alabama LLC Honda of America Mfg. Inc. Honda of Canada Mfg. HS Die Engineering Inc. Huron Model & Gauge IAC Tax V LLC Meridian Technologies Inc. Magnesium Products Division Nissan North America Inc. Orix Structured Finance LLC Phillips Tool & Mould London Ltd RLI Insurance Company Tarrant County (TX) Tri Way Manufacturing Inc. Unifi Manufacturing Inc. Unifi Textured Polyester LLC Incomplete Parties 1 Southeast Bank Southeast Hydroblasting Southeast Industrial Equipment
1 Foley added certain parties to the list of connections check parties provided by the Debtors to ensure that all the Fee

Examination Parties, as defined herein, were included in Foleys connections check. There are five Connections Check Parties as to whom Foley was provided a name that was not sufficiently detailed to permit Foley to check connections. The names of these parties, as provided by the Debtors, are Hooper, Post Advisory, Southeast, Sterling and Still (the Incomplete Names). Foley searched the docket in these cases to determine parties in interest whose names started with the Incomplete Names. With respect to two of the Incomplete Names, Sterling and Southeast, Foley found six potential matching parties on the docket: Sterling, Inc., Sterling Contractors Inc., Sterling Sanitation Inc., Southeast Bank, Southeast Hydroblasting and Southeast Industrial Equipment. Foley researched connections to these potential matching parties in accordance with the Disclosure Procedures.

20
DETR_184009.1

Sterling Contractors Inc. Sterling Sanitation Inc. Sterling Fee Examination Parties (Added by Foley to the Extent not Otherwise on List of Connections Check Parties) Debtors: Amco Convertible Fabrics, Inc. Becker Group, LLC Brut Plastics, Inc. Collins & Aikman (Gibraltar) Limited Collins & Aikman Accessory Mats, Inc. Collins & Aikman Asset Services, Inc. Collins & Aikman Automotive (Argentina), Inc. Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Automotive Exteriors, Inc. Collins & Aikman Automotive Interiors, Inc. Collins & Aikman Automotive International Services Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive Mats, LLC Collins & Aikman Automotive Overseas Investment, Inc. Collins & Aikman Automotive Services, LLC Collins & Aikman Canada Domestic Holding Company Collins & Aikman Carpet & Acoustics Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Corporation Collins & Aikman Development Company Collins & Aikman Europe, Inc. Collins & Aikman Fabrics, Inc. Collins & Aikman Intellimold, Inc. Collins & Aikman Interiors, Inc. Collins & Aikman International Corporation 21
DETR_184009.1

Collins & Aikman Plastics, Inc. Collins & Aikman Products Co. Collins & Aikman Properties, Inc. Comet Acoustics, Inc. CW Management Corporation Dura Convertible Systems, Inc. Gamble Development Company JPS Automotive, Inc. New Baltimore Holdings, LLC Owosso Thermal Forming, LLC Southwest Laminates, Inc. Wickes Asset Management, Inc. Wickes Manufacturing Company

Subject Professionals: Carson Fischer P.L.C. Kroll, Zolfo, Cooper Sitrick and Company, Inc. Akin Gump Strauss Hauer & Feld LLP Alvarez & Marsal Beringea Brinks Hofer Gilson & Lione Butzel Long P.C. CB Richard Ellis/Keen Realty Chanin Capital Partners LLC CONSOR Intellectual Asset Mgmt. Davis Polk & Wardwell Deloitte Tax LLP Donnelly Penman Gordon Brothers Industrial Haley & Aldrich Hilco Appraisal Services 22
DETR_184009.1

Kirkland & Ellis LLP Kurtzman Carson Consultants KZC Services LLC Lathrop & Gage L.C. Lazard Freres & Co. McDonald Hopkins Co., LPA PriceWaterhouseCoopers Tex Mach Committee Members: BNY Midwest Trust Company Law Debenture Trust Company of New York Pension Benefit Guaranty Corporation United States Steel Workers of America, AFC-CIO Barclays Capital International Union, UAW Third Avenue Trust on behalf of the Third Avenue Value Fund Series The Brown Corporation of America Delphi Corporation MacKay Shields, LLC Objecting Parties: Third Avenue Trust JP Morgan Chase Bank, N.A.

23
DETR_184009.1

Exhibit 2
NAME Bank One Chase Manhattan Bank Deutsche Bank Foley & Lardner Foss Manufacturing Hilco Appaisal Services McDonald Hopkins Kurtzman Carson Consultants JP Morgan Chase National City Bank Putnam Investments PriceWaterhouseCoopers Rabobank Sequa Corporation RJ Sidman Silver Point Capital Fund Southeast Bank Valeo Valeo Inc Valeo Switches & Detection Systems Valeo -Sylvania LLC CONNECTION Current Former Other Predecessor, JP Morgan Chase, Inv Bkr x Predecessor, JP Morgan Chase, Inv Bkr x Shareholder x Professionals x Reclamation Claims x x Subject Professionals x x Professionals x x Subject Professionals x Investment Banker x Lenders x Lenders x x Subject Professionals x x Lenders x Reclamation Claims x Professionals x x Shareholder x x Counterparty, Significant leases x x Reclamation Claims x Reclamation Claims x Reclamation Claims Reclamation Claims x x CATEGORY