IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORTION,

et al., Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) Tax Identification No. 13-3489233 Honorable Steven W. Rhodes

STIPULATION ALLOWING CLAIM PURSUANT TO SECTION 502(H) OF THE BANKRUPTCY CODE This Stipulation, by and between the Collins & Aikman Litigation Trust (the Trust), as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by order of the Bankruptcy Court (as hereinafter defined) and Marathon Petroleum Company LLC (Marathon) (the Trust and Marathon shall be collectively referred to as the Parties), effects the allowance of a claim pursuant to section 502(h) of the Bankruptcy Code in the amount of $2,127 (the Claim Amount). WHEREAS, on May 17, 2005 (the Petition Date), the Debtors filed petitions for relief under chapter 11 of title 11 of the United States Code in the United States Bankruptcy Court for the Eastern District of Michigan (the Bankruptcy Court); and WHEREAS, on April 6, 2007, the Debtors made a demand (the Demand) upon Marathon seeking the avoidance and recovery of certain transfers aggregating $2,836.22 made by the Debtors to Marathon within 90 days of the Petition Date pursuant to sections 547 and 550 of the Bankruptcy Code; and

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WHEREAS, in an effort to avoid the risks and expenses of litigation, the Parties have entered into a settlement whereby Marathon has paid the Claim Amount to the Trust in exchange for the Trusts release of any and all claims that it may have under Chapter 5 of the Bankruptcy Code; and WHEREAS, pursuant to the terms of the Settlement, the Trust has agreed to the allowance of a general unsecured claim in the Claim Amount in favor of Marathon pursuant to section 502(h) of the Bankruptcy Code. NOW, THEREFORE, IT IS HEREBY STIPULATED AND AGREED, by and between the Parties as follows: 1. Amount. 2. The Debtors notice and claims agent, Kurtzman Carson Consultants, LLC, is Marathon shall be allowed a general unsecured claim (the Claim) for the Claim

authorized to take all actions necessary to include the Claim in the claims register maintained in these cases. 3. This Stipulation may not be modified, altered or amended or vacated without the

written consent of all parties hereto. Any such modification, alteration, amendment or vacation, in whole or in part, shall be subject to the approval of the Bankruptcy Court. The Bankruptcy Court shall retain jurisdiction to resolve any disputes or controversies arising from or related to this Stipulation.

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4.

A proposed order, consistent with the terms of this Stipulation, shall be submitted

to the Bankruptcy Court immediately following the filing of this Stipulation. BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. H. William Burdett, Jr. 14950 East Jefferson, Suite 200 (313) 344-4000 Attorneys for the Collins & Aikman Litigation Trust MARATHON PETROLEUM COMPANY, LLC By:s/Douglas R. Melin General Attorney 539 South Main Street Findlay, Ohio 45840 (419) 421-4142

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

ORDER APPROVING STIPULATION ALLOWING CLAIM PURSUANT TO SECTION 502(H) OF THE BANKRUPTCY CODE Upon the Stipulation Allowing Claim Pursuant to Section 502(h) of the Bankruptcy Code between the Collins & Aikman Litigation Trust, as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by the Order Confirming the First Amended Joint Plan of Collins & Aikman Corporation and Its Debtor Subsidiaries, and Marathon Petroleum Company, LLC; it appearing that venue and jurisdiction are otherwise appropriate with this Court; the Court being otherwise fully advised in the premises: IT IS ORDERED that: 1. 2. Amount. 3. The Debtors, the Litigation Trust and Kurtzman Carson Consultants, LLC are The Stipulation is approved. Marathon shall be allowed a general unsecured claim (the Claim) for the Claim

authorized to take all actions necessary to effectuate this Order and the Stipulation.

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4.

This Court shall retain jurisdiction to resolve any disputes or controversies arising

from or related to the Stipulation or this Order.

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