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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

DEBTORS OBJECTION TO MOTION OF FABRIC (DE) GP TO COMPEL PAYMENT OF UNPAID TAXES DUE POST-PETITION UNDER A NON-RESIDENTIAL REAL PROPERTY LEASE The above-captioned debtors (collectively, the Debtors) hereby submit this objection to the motion of Fabric (DE) GP (Fabric) to compel payment of unpaid taxes due post-petition under a non-residential real property lease [Docket No. 2162] (the Motion).2 In support thereof, the Debtors respectfully represent 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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

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Introduction 1. Fabric attempts to disguise prepetition taxes paid in arrears as akin to postpetition

rent that is paid in advance to unfairly receive better treatment than all other unsecured, prepetition creditors. In its attempt, Fabric latches on to cases that are inapposite. In fact, the weight of authority in this jurisdiction and elsewhere and the underlying premise of equality amongst similarly situated creditors embodied in the Bankruptcy Code supports denial of the Motion. Any other result would unfairly provide Fabric with an advantage not given to all of the Debtors other unsecured, prepetition creditors. Background 2. On June 27, 2002, the Debtors entered into a lease with Fabric for certain non-

residential real property (the Lease), under which the Debtors are obligated to pay certain impositions. 3. On or about February 9, 2006, Fabric filed the Motion seeking the allowance and

payment of an administrative expense in the amount of $230,744.03 on account of the Debtors alleged failure to pay certain taxes (collectively, the Taxes), associated penalties and interest pursuant to obligations under the Lease. Of course, the Debtors are willing to pay the portion of the Taxes that accrued postpetition and are currently investigating what amounts, if any, remain unpaid with respect to such postpetition portion of the Taxes. 4. Fabric is not, however, entitled to administrative priority for any amount of the

Taxes that accrued prepetition. A majority of courts in this circuit and other circuits have determined that a lessor is not entitled to administrative priority for the portion of any tax that covers the prepetition period. Moreover, should Fabrics request for administrative priority for the prepetition Taxes be granted, Fabric would unfairly receive payment of a prepetition claim to the detriment of the Debtors other unsecured prepetition creditors in direct violation of the 2
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overarching policy of the Bankruptcy Code establishing equality of distribution among similarly situated creditors. 5. Accordingly, as more fully described below, Fabric is not entitled to

administrative priority for the Taxes that accrued prior to the Petition Date. Therefore, the Motion should be denied. Argument I. Fabric is Not Entitled to Administrative Priority for Taxes Which Accrued Prepetition 6. Under section 365(d)(3) of the Bankruptcy Code, the Debtors must timely

perform all of the[ir] obligations arising from and after the order of relief under any unexpired lease of non-residential property, until such lease is assumed or rejected. 11 U.S.C. 365(d)(3). With respect to property taxes, a majority of courts have held that, pursuant to section 365 of the Bankruptcy Code, a debtors obligation to pay taxes arises as such taxes accrue. See, e.g., In re Handy Andy Home Improvement Centers, Inc., 144 F.3d 1125, 1127 (7th Cir. 1998) (holding that debtor-tenants obligation to pay taxes arose piecemeal every day over the course of the entire tax year); In re Furr Supermarkets, Inc., 283 B.R. 60, 70 (10th Cir. B.A.P. 2002) (holding that lease obligations, including taxes, arise under section 365 as they accrue); In re Winn-Dixie Stores, Inc., 333 B.R. 870, 873 (Bankr. M.D. Fla. 2005) (holding that tax obligations arise as they accrue); In re Dunn Indus., LLC, 320 B.R. 86, 93 (Bankr. D. Md. 2005) (same); In re PharMor, Inc., 290 B.R. 319, 328 (Bankr. N.D. Ohio 2003); In re E-Z Serve Convenience Stores, Inc., 2003 WL 21145800 at *3 (Bankr. M.D.N.C. May 13, 2003); In re Oscar Hornsby, Inc. 2001 WL 34083517 at *2 (Bankr. E.D. Ky. Jan. 26, 2001). 7. Furthermore, these same courts have held that a lessor is not entitled to an

administrative claim for taxes that accrued prepetition. See, e.g., Handy Andy, 144 F.3d at 1125 3
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(holding that portion of property taxes that accrued over the prepetition period were not entitled to be paid as an administrative expense); Winn-Dixie Stores, 333 B.R. at 874 (holding that taxes which accrued prepetition were not within the purview of section 365 of the Bankruptcy Code); Dunn Indus., 320 B.R. at 93 (finding that commercial lessor is not entitled to a priority claim for entire years property taxes simply because lessor submitted bill for such taxes in the postpetition, prerejection period); Phar-Mor, 290 B.R. at 328 (same); Oscar Hornsby, 2001 WL 34083517, at *3 (holding that a debtor is obligated to pay only that portion of taxes that accrued in the postpetition, prerejection period). 8. Fabric, in relying on the decision in In re Koenig Sporting Goods, 203 F.3d 986

(6th Cir. 2000), attempts to lull this Court into mistakenly finding that taxes are the same as rent. See Motion 10-11. Contrary to Fabrics assertion, however, the courts decision in Koenig does not compel this Court to find that taxes should be treated the same as rent. The court in Koenig held that a lessor under a month-to-month, payment-in-advance lease was entitled to full payment of a months rent that came due postpetition, prerejection under the lease even though the debtor rejected the lease and vacated the premises on the second day of the month. See Koenig, 203 F.3d at 989. The rationale underlying the Koenig opinion, which does not apply to prepetition, past taxes, is that rent paid in advance is allocable to future services that will benefit the debtors estates and is thus properly considered an administrative expense. 9. In fact, in the opinions rendered in the Sixth Circuit since Koenig, courts in this

circuit analyzing prepetition taxes billed postpetition have followed the holdings of the majority of cases and determined that the decision in Koenig on rent paid in advance is not controlling with respect to prepetition taxes billed in arrears. See, e.g., In re Phar-Mor, Inc., 290 B.R. 319, 327 (Bankr. N.D. Ohio 2003) (distinguishing Koenig as involving rent due in advance

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and not taxes payable in arrears); In re Oscar Hornsby, Inc., 2001 WL 34083517, at *2 (holding that Koenig is not controlling as to taxes). In particular, the court in Phar-Mor reasoned that taxes, unlike rent, are costs incurred in the past which, unlike rent to be paid in advance, have no present relevance to, or benefit for, a debtors operations. Phar-Mor, 290 B.R. at 328. The court in Phar-Mor went on to note that burdening the estate with payment of past costs, which provide no present or future benefit to the estate, would significantly interfere with a debtors ability to reorganize. See id. 10. Any attempt to disguise prepetition taxes as the equivalent of monthly rent paid in

advance to find that prepetition taxes provide the same postpetition benefit is unconvincing. Courts have consistently held that taxes that accrue over the course of the year represent payment for past, not present or future, services provided to a lessee. See Phar-Mor, 290 B.R. at 328 (finding that taxes are past costs with no present relevance to the operations of a debtor); see also Handy Andy, 144 F.3d at 1128 (classifying past taxes as sunk costs that do not provide current benefit to a debtor or its estate); Winn-Dixie Stores, 333 B.R. at 873; Dunn Indus., 320 B.R. at 90. Furthermore, to grant administrative priority to any amount of the Taxes that accrued prepetition would subvert the purpose of section 365(d)(3), which is to ensure that a landlord receive[s] current payment for current services. Phar-Mor, 290 B.R. at 325; see also In re Child World Serv., Inc., 161 B.R. 571, 575 (S.D.N.Y. 1993). 11. Section 365(d)(3) is not meant to give payment to lessors for prepetition

obligations of a debtor, which is what Fabric seeks. Providing such comfort to Fabric would invite a myriad of other lessors to seek administrative priority for prepetition taxes, thereby burdening the Debtors estates and creditors with the payment of past costs, and as the court in Phar-Mor acknowledged, impairing the Debtors opportunity in Chapter 11 to emerge as

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reorganized, profitable entities. Phar-Mor, 290 B.R. at 328. Such an avalanche of similar motions would only deflect valuable estate resources from the important work of restructuring the Debtors businesses. II. Payment of the Taxes that Accrued Prepetition Violates the Bankruptcy Codes Policy of Equality of Distribution 12. Fabric attempts to receive better treatment for the prepetition portion of the Taxes

than the treatment received by all other unsecured, prepetition creditors in direct violation of the well-settled policy of equality of distribution among similarly situated creditors embodied in the Bankruptcy Code. Courts in this circuit and district, including this Court, have consistently stated that a central policy of the Bankruptcy Code is equality of distribution to like-situated creditors. See, e.g., Specker Motor Sales Co. v. Eisen, 393 F.3d 659, 664 (6th Cir. 2004); In re Oakland Care Center, Inc., 142 B.R. 791, 794 (E.D. Mich. 1992) (holding that basic policy of bankruptcy law [is] equality of distribution among similarly situated creditors); In re Ruggeri Electrical Contracting, Inc., 199 B.R. 903, 908 (Bankr. E.D. Mich. 1996) (Rhodes, J.) (finding that basic principle of the Bankruptcy Code is equality of distribution among creditors). To overcome this guiding principle of the Bankruptcy Code, the Sixth Circuit Court of Appeals has determined that the preference for one creditor over others must be made clear by the purpose of the statute at issue. See In re CSC Indus., Inc., 232 F.3d 505, 508 (6th Cir. 2000). 13. In interpreting the provisions of section 365(d)(3), courts have determined that the

purpose of section 365(d)(3) is to give relief to a lessor during the period after a debtor files for bankruptcy until such time as the debtor decides to assume or reject such lease and not, as Fabric seeks, to provide lessors with preferential treatment of their prepetition claims. See, e.g., Handy Andy, 144 F.3d at 1128 (finding purpose of section 365(d)(3) was to allow lessors to collect rent during postpetition, prerejection period); In re Furrs Supermarkets, Inc., 283 B.R. 60, 69 6
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(10th Cir. B.A.P. 2002) (stating that purpose of section 365(d)(3) is not meant to result in a lessors prepetition claims receiving preferential treatment); In re Koenig Sporting Goods, Inc., 229 B.R. 388, 396 (6th Cir. B.A.P. 1999) (Rhodes, J., dissenting) (asserting that granting priority status to lessors prepetition claims that would otherwise be unsecured is unjust); Phar-Mor, 290 B.R. at 325 (same); see also In re E-Z Serve Convenience Stores, Inc., 2003 WL 21145800, at *3 (Bankr. M.D.N.C. May 13, 2003).3 The court in Koenig also recognized that the purpose of section 365(d)(3) is to provide lessors with this limited relief. 14. What these courts did not find within the purpose of section 365(d)(3) is an ability

for lessors to receive better treatment of their prepetition claims than similarly situated creditors. By its Motion, Fabric seeks to violate the policy of equality of distribution among creditors espoused by the Bankruptcy Code without giving effect to the clear Congressional purpose that courts in the Sixth Circuit (and elsewhere) require to grant preferential treatment to any one creditor over all other similarly situated creditors. Even the court in Koenig, on which Fabric relies, did not assert that the purpose of section 365(d)(3) is to provide administrative expense priority to prepetition claims of lessors. Therefore, Fabric seeks to gain a windfall at the expense of all other unsecured prepetition creditors without any support that section 365(d)(3) was meant to provide Fabric with such priority. 15. Additionally, not only does Fabric seek to gain a windfall at the expense of its

fellow unsecured, prepetition creditors, but it also seeks to gain a windfall over certain of its fellow lessors. Fabric asks the Court to have the priority of an entire tax claim hinge on its due

See Koenig, 203 F.3d at 989 (stating that the purpose of section 365(d)(3) is to relieve the burden placed on nonresidential real property lessors during the period between a tenants bankruptcy petition and assumption or rejection of a lease) (quoting In re Pudgies Dev. of N.Y., Inc., 239 B.R. 688, 692 (S.D.N.Y. 1999)).

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date, a date neither it nor the Debtors can control. This approach would allow Fabric to receive full and current payment for its prepetition claims, while any lessor who was unlucky enough to have a tax bill come due prior to the Petition Date would receive no such favored treatment. Such a windfall is clearly prejudicial to [other] landlord[s]. In re Koenig Sporting Goods, Inc., 229 B.R. 388, 396 (6th Cir. B.A.P. 1999) (Rhodes, J., dissenting) (asserting that providing administrative priority to the entire claim of a lessor simply because such claim comes due in the postpetition, prerejection period is unfair and unjust). Thus, without clear authority, Fabric seeks to gain windfalls and leave in its wake only impaired unsecured, prepetition creditors and unfortunate lessors. Conclusion 16. Fabric seeks to gain an unfair advantage over other unsecured, prepetition

creditors in direct violation of the guiding principle of the Bankruptcy Code that equally situated creditors are to be treated equally. As is supported by the weight of authority and fairness, prepetition taxes are not the same as rent paid in advance and are not entitled to receive priority to the detriment of all other unsecured, prepetition creditors and the Debtors restructuring efforts. For all of the foregoing reasons, the Debtors respectfully submit that the Motion should be denied.

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WHEREFORE, the Debtors respectfully request that the Court enter an order, substantially in the form attached hereto as Exhibit A, (a) denying the Motion and (b) granting such other and further relief as is just and proper. Dated: March 3, 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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EXHIBIT A

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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

ORDER DENYING MOTION OF FABRIC (DE) GP TO COMPEL PAYMENT OF UNPAID TAXES DUE POST-PETITION UNDER A NON-RESIDENTIAL REAL PROPERTY LEASE Upon the motion of Fabric (DE) GP to compel payment of unpaid taxes due postpetition under a non-residential real property lease [Docket No. 2162] (the Motion), it is hereby ORDERED The Motion is denied in its entirety.

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.

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CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 3rd 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 Objection to Motion of Fabric (DE) GP to Compel Payment of Unpaid Taxes Due Post-Petition Under a NonResidential Real Property Lease.

Dated: March 3, 2006 /s/ Ray C. Schrock Ray C. Schrock

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Served via Electronic Mail

NAME A Freeman Adrian City Hall Alice B Eaton Brendan G Best Bryan Clay 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 DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jan Steinle 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 Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Mike O'Rourke Mike Paslay

NOTICE NAME John Fabor

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

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com bbest@dykema.com bryan_clay@ham.honda.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 kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jan_steinle@mieb.uscourts.gov 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 kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com

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

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NAME Miller Canfield Paddock & Stone PLC Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

NOTICE NAME Timothy A Fusco Esq 15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

William Kinley President

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP

Gary D Feigler Treasurer Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

Email fusco@millercanfield.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio Of Ingersoll Joseph T. Deters

Service de la Tresorerie

Alan Lipkin & Roger Spigel

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com

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

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(no valid e-mail) NAME Acord Inc American General Finance 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 Colbond Inc Dayton Bag & Burlap Co Dow Chemical Co Enerflex Solutions LLC Exxon Chemicals Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unique Fabricating Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging NOTICE NAME John Livingston Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities James P Bulhinger City Treasurer Economic Development Don Brown Jeff Rutter David Brasseur Todd McCallum Law Dept Ronald Stallworth Bill Weeks Lilia Roman Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Linda King Bruce B Galletly Raymond Soucie Tom Tekieke General Fax Terry Nardone Adriana Avila FAX 248-852-6074 217-356-5469 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 828-665-5005 937-258-0029 989-638-9852 248-430-0134 281-588-4606 313-664-8479 770-258-3901 502-564-3875 630-595-0336 517-663-2714 213-368-7076 905-677-1851 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 517-241-8077 401-725-5160 248-280-2110 401-333-3648 248-853-8422 519-944-7748 586-755-8988 586-939-4216

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

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NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Basell USA Inc Basf Corporation 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 Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp DuPont Dykema Gossett PLLC ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service

NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin Jim Frick Charlie Burrill Thomas B Radom Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Dept Of Building And Safety City Attorneys Office Tax Department Water Department Port Huron Police Department Barbara J Walker Stacy Fox Susan F Herr Ronald Rose & Brendan Best Gary Torke William Stiefel

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 7925 Kingsland Dr 1609 Biddle Ave 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 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 DuPont Legal D 7156 400 Renaissance Center 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15

ADDRESS2

File 54563

1007 N Market St

CITY Sidney New York Greenville Raleigh Wyandotte Bloomfield Hills Sudbury Ottawa Plymouth Barberton Barberton Canton Dover Dover Evart Fullerton Havre De Grace Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Troy Wilmington Detroit Milwaukee Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte

STATE OH NY SC NC MI MI ON ON MI OH OH OH NH NH MI CA MD CA AZ NC MI MI MI MO MI DE MI WI MI MI GA NC GA PA PA NC TN NC OH IN IN AL MI NC ON MI

ZIP 453658977 10022 29606 27613-4203 48192 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 44711-9951 03820 03820-0818 49631 92632 21078 90012 85003 27573 49085-1355 48895 48060 63301 48083 19898 48243 53209-6023 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232

COUNTRY

Canada Canada

Director's Office for Taxpayer Services Division

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

SBSE Insolvency Unit

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit

Canada

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

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NAME Invista ISP Elastomer Janesville Products Keith Milligan Latham & Watkins LLP Lear Corp Manpower Meridian Park Miller Canfield Paddock & Stone PLC Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada Receiver General for Canada Revenue Canada Securities and Exchange Commission Simpson Thacher & Bartlett LLP 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 The Town Of Pageland 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

NOTICE NAME Tim Gorman Laura Kelly David Heller Josef Athanas & Danielle Kemp C Garland Waller Timothy A Fusco Esq

co Beer Wells Real Estate Woody Ban

ADDRESS1 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W Sears Tower Ste 5800 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 150 W Jefferson Ste 2500 3800 Marly PO Box 117 PO Box 3449 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

233 S Wacker Dr

PO Box 6529

CITY Chicago Houston Grand Rapids Phenix Chicago Southfield Farmington Hills Greenville Detroit Ste Foy Port Hope Longview Avon Lake Cambridge Lowell New York New York Tyngsboro Ottawa Dorval Belleville Dorval Ottawa Chicago New York Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Pageland Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Greensboro

STATE IL TX MI AL IL MI MI NC MI QC ON TX OH ON MA NY NY MA ON QC ON QC ON IL NY AL MI MI MI MI MI MI MI MI NC CA ON SC IL NH NC ON NC SC NC MI MI NC

ZIP 60605-1725 77210 49546 36870 60606 48034 48334 27834 48226 G1X 4A5 L1A 3V9 75606 44012 N3H 3P5 01851 10249 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3 H4Y 1G7 K1A 9Z9 60604 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 29728 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 27410-6237

COUNTRY

Canada Canada

Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 700 Leigh Capreol Ottawa Technology Centre Midwest Regional Office 175 W Jackson Blvd Ste 90 Peter Pantaleo Erin Casey & Alice Eaton 425 Lexington Ave Department Of Revenue Dept Of Commerce & Nat Res PO Box 30004 Matthew Rick Asst Attorney General PO Box 30754 State Of Michigan Mc Dept 77833 State Secondary Complex 7150 Harris Dr PO Box 30015 430 W Allegan St Jennifer Nelles US Trustee First Plaza County Of Fresno Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 126 North Pearl St 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

875 Heron Rd

Canada Canada Canada Canada Canada

50 N Ripley St

PO Box 30744

PO Box 2228

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100

Canada

Fsia Inc

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

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NAME Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC Willkie Farr & Gallagher LLP

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

ADDRESS1 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2

CITY Warren

STATE MI MI MI CT OH IL MI NC NY MI NY

ZIP 48089-3171 48226 48326-2356 06830 44633 61866 48111 28262-2337 10019 48025 10019

COUNTRY

Detroit Auburn Hills Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township Charlotte New York Bingham Farms New York

co Lincoln Harris Llc Hal Novikoff Alan Lipkin & Roger Spigel

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 787 Seventh Ave

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

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