IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) ) 1 COLLINS & AIKMAN CORPORATION,

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

ORDER APPROVING STIPULATIONS Upon the Stipulation Amending Claim Number 2863 between the Debtors and AEC, Inc. filed July 7, 2008 [Dckt. #9701] (the AEC Stipulation); Upon the Stipulation Withdrawinc Claim Numbers 567 and 2443 between the Collins & Aikman Litigation Trust (the 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 (the Plan) as confirmed by the Order Confirming the First Amended Joint Plan of

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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Collins & Aikman Corporation and Its Debtor Subsidiaries (the Confirmation Order) and Century Plastics, Inc. filed July 7, 2008 [Dckt. #9702] (the Century Plastics Stipulation); Upon the Stipulation Withdrawing Claim Number 635 between the Litigation Trust and Mallory Controls filed July 7, 2008 [Dckt. #9703] (the Mallory Stipulation); Upon the Stipulation Amending Claim Number 3382 between the Litigation Trust and Bowles Fluidics Corporation filed July 22, 2008 [Dckt. #9759] (the Bowles Stipulation); Upon the Stipulation Reclassifying and Amending Claim Number 4793 between the Litigation Trust and Robroy Industries, Inc. filed July 22, 2008 [Dckt. #9753] (the Robroy Stipulation); Upon the Stipulation Reclassifying and Amending Claim Number 4846 between the Collins & Aikman Post-Consummation Trust (the Post-Consummation Trust), as successor to the Debtors pursuant to the Plan, the Litigation Trust, and Comerica Bank, as assignee of the Avatar Group, filed July 23, 2008 [Dckt. #9791] (the Comerica Stipulation); Upon the Stipulation Amending Claim Number 545 between the Litigation Trust and North Carolina Self-Insurance Security Association filed July 23, 2008 [Dckt. #9792] (the NCSISA Stipulation); Upon the Stipulation Amending Claim Number 5255 between the Litigation Trust and the North Carolina Division of Waste Management filed July 23, 2008 [Dckt. #9793] (the NC Waste Stipulation); Upon the Stipulation Withdrawing Schedule between the Litigation Trust and Yu Ken Cut It, Inc. filed July 24, 2008 [Dckt. #9808] (the Yu Ken Cut It Stipulation); Upon the Stipulation Amending Claim Number 6105 between the Post-Consummation Trust and Dura Automotive Systems, Inc. [Dckt. #9809] (the Dura Stipulation); Upon the Stipulation Amending Claim Number 2585 between the Litigation Trust and Fischer Automotive Systems filed August 7, 2008 [Dckt. #9891] (the Fischer I Stipulation); Upon the Stipulation Amending Claim Number 2954 between the Litigation Trust and Fischer Automotive Systems filed August 7, 2008 [Dckt.

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#2954] (the Fischer II Stipulation); Upon the Stipulation Amending Claim Number 8518 between the Litigation Trust and Wells Fargo Bank, NA, as Trustee for the Registered Holders of JP Morgan Chase Commercial Mortgage Securities Corp., Commercial Mortgage PassTrhough Certificates, Series 2002-C3 filed August 7, 2008 [Dckt. #9893] (the Wells Fargo Stipulation); Upon the Stipulation Amending Claim Numbers 8794 and 8785 between the Litigation Trust and ExcellerateHRO LLP filed September 22, 2008 [Dckt. #10038] (the Excellerate Stipulation); Upon the Stipulation Amending Claim Number 6041 between the Litigation Trust and ACE American Insurance Company filed September 22, 2008 [Dckt. #10039] (the ACE Stipulation); Upon the Stipulation Withdrawing Schedule between the Litigation Trust and Carter and Associates filed September 22, 2008 [Dckt. #10040] (the Carter Stipulation); Upon the Stipulation Amending Claim Number 1559 between the Litigation Trust and LANXESS Corporation filed September 22, 2008 [Dckt. #10042] (the Lanxess Stipulation); Upon the Stipulation Withdrawing Schedule and Claim Numbers 5668, 5855 & 5856 between the Litigation Trust and Active Burgess Mould & Design filed October 23, 2008 [Dckt. #10131] (the Active Burgess Stipulation); Upon the Stipulation Amending Claim Number 8534 between the Litigation Trust and BT Western Corporation filed October 23, 2008 [Dckt. #10132] (the BT Stipulation); Upon the Stipulation Amending Claim Number 8624 between the Litigation Trust and Mid America II, LLC filed October 23, 2008 [Dckt. #10133] (the Mid America Stipulation); Upon the Stipulation Amending Claim Number 1651 between the Litigation Trust and Xerox Corporation filed October 23, 2008 [Dckt. #10134] (the Xerox Stipulation); Upon the Stipulation Amending Claim Number 360 between the Litigation Trust and Frances Clayton filed October 23, 2008 [Dckt. #10135] (the Clayton Stipulation); Upon the Stipulation Amending Claim Number 361 between the Litigation Trust and Linda Keatts

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filed October 23, 2008 [Dckt. #10136] (the Keatts Stipulation); Upon the Stipulation Amending Claim Number 359 between the Litigation Trust and Ronald Spry filed October 23, 2008 [Dckt. #10137] (the Spry Stipulation); Upon the Stipulation Amending Claim Number 4328 between the Litigation Trust and Paul Heifetz filed October 23, 2008 [Dckt. #10138] (the Heifetz Stipulation); Upon the Stipulation Withdrawing Claim Numbers 6808 and 6148 between the Litigation Trust, Reko Tool & Mould (1987) Inc. and Reko International Tool & Mould filed October 30, 2008 [Dckt. #10145] (the Reko Stipulation); it appearing that venue and jurisdiction are otherwise appropriate with this Court; the Court being fully advised in the premises: IT IS ORDERED that: 1. Based on the AEC Stipulation, Claim Number 2863 is amended to $340,732.59.

To the extent any distributions are made on Claim Number 2863 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 2. Based on the Century Plastics Stipulation, Claim Numbers 567 and 2443 are

withdrawn and expunged for all purposes. 3. Based on the Mallory Stipulation, Claim Number 635 is withdrawn and expunged

for all purposes. 4. Based on the Bowles Stipulation, Claim Number 3382 is amended to and allowed

as a general unsecured claim in the amount of $201,443, which includes $115,000 for a 502(h) claim. To the extent any distributions are made on Claim Number 3382 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order.

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5.

Based on the Robroy Stipulation, Claim Number 4793 is amended to and allowed

in the amount of $100,000. To the extent any distributions are made on Claim Number 4793 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 6. Based on the Comerica Stipulation, Claim Number 4846 is reclassified as a

general unsecured claim and amended to and allowed in the amount of $732,660. To the extent any distributions are made on Claim Number 4846 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 7. Based on the NCSISA Stipulation, Claim Number 545 is amended to and allowed

in the amount of $1,000,000. To the extent any distributions are made on Claim Number 545 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 8. Based on the NC Waste Stipulation, Claim Number 5255 is amended to and

allowed in the amount of $373,629.06. To the extent any distributions are made on Claim Number 5255 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 9. Based on the Yu Ken Cut It Stipulation, the Scheduled Amounts, as defined in

that Stipulation, are withdrawn with prejudice and expunged for all purposes. The Debtors and the Trust are released and shall be forever discharged from any and all indebtedness or liability with respect to the Scheduled Amounts, and Yu Ken Cut It expressly waives any rights or interests it has to the Scheduled Amounts. 10. Based on the Dura Stipulation, Claim Number 6105 is amended and allowed as a

secured claim in the amount of $12,600.

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11.

Based on the Fischer I Stipulation, Claim Number 2585 is amended to and

allowed in the amount of $55,921.09. To the extent any distributions are made on Claim Number 2585 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 12. Based on the Fischer II Stipulation, Claim Number 2954 is amended to and

allowed in the amount of $773,603.87. To the extent any distributions are made on Claim Number 2954 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 13. Based on the Wells Fargo Stipulation, Claim Number 8518 is amended to and

allowed in the amount of $2,742,677. To the extent any distributions are made on Claim Number 8518 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 14. Based on the Excellerate Stipulation, Claim Number 8795 is amended to and

allowed in the amount of $100,000. To the extent any distributions are made on Claim Number 8795 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. Based further on the Excellerate Stipulation, Claim Number 8794 is expunged. 15. Based on the ACE Stipulation, Claim Number 6041 is amended to and allowed in

the amount of $75,929.51. To the extent any distributions are made on Claim Number 6041 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 16. Based on the Carter Stipulation, the Scheduled Amounts, as defined in that

Stipulation, are withdrawn with prejudice and expunged for all purposes. The Debtors and the

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Trust are released and shall be forever discharged from any and all indebtedness or liability with respect to the Scheduled Amounts, and Carter expressly waives any rights or interests it has to the Scheduled Amounts. 17. Based on the Lanxess Stipulation, Claim Number 1559 is classified as a general

unsecured claim and is allowed in the amount of $562,223.66. To the extent any distributions are made on Claim Number 1559 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 18. Based on the Active Burgess Stipulation, the Scheduled Amount, as defined in

that Stipulation, and Claim Numbers 5668, 5855, and 5856 are withdrawn with prejudice and expunged for all purposes. The Debtors and the Litigation Trust are released and shall be forever discharged from any and all indebtedness or liability with respect to the Scheduled Amounts and Claim Numbers 5668, 5855, and 5856, and Active Burgess expressly waives any rights or interests it has to the Scheduled Amounts and the Claims. 19. Based on the BT Stipulation, Claim Number 8534 is amended to and allowed as a

general unsecured claim in the amount of $339,894.45. To the extent any distributions are made on Claim Number 8534 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 20. Based on the Mid America Stipulation, Claim Number 8624 is amended to and To the extent any

allowed as a general unsecured claim in the amount of $592,229.89.

distributions are made on Claim Number 8624 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 21. Based on the Xerox Stipulation, Claim Number 1651 is amended to and allowed

in the amount of $51,130.52. To the extent any distributions are made on Claim Number 1651 as

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amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 22. Based on the Clayton Stipulation, Claim Number 360 is amended to and allowed

as a general unsecured claim in the amount of $50,000. To the extent any distributions are made on Claim Number 360 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 23. Based on the Keatts Stipulation, Claim Number 361 is amended to and allowed as

a general unsecured claim in the amount of $50,000. To the extent any distributions are made on Claim Number 361 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 24. Based on the Spry Stipulation, Claim Number 359 is amended to and allowed as a

general unsecured claim in the amount of $50,000. To the extent any distributions are made on Claim Number 359 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 25. Based on the Heifetz Stipulation, Claim Number 4328 is amended to and allowed

in the amount of $7,000. To the extent any distributions are made on Claim Number 4328 as amended by this Order, such distributions will be made pursuant to the terms of the Plan, as confirmed by the Confirmation Order. 26. Based on the Reko Stipulation, Claim Numbers 6806 and 6148 are withdrawn and

expunged for all purposes.

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27.

Debtors, the Post-Consummation Trust, the Litigation Trust, and Kurtzman

Carson Consultants, LLC are authorized to take all actions necessary to effectuate the relief granted in this Order.

Signed on December 23, 2008 _ __ _/s/ Steven Rhodes _ _ Steven Rhodes Chief Bankruptcy Judge

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