ITEM\ue000 1.01.\ue000 ENTRY\ue000 INTO\ue000 A\ue000 MATERIAL\ue000 DEFINITIVE\ue000 AGREEMENT.
ITEM\ue000 8.01.\ue000 OTHER\ue000 EVENTS.
ITEM\ue000 9.01.\ue000 FINANCIAL\ue000 STATEMENTS\ue000 AND\ue000 EXHIBITS.

\u201cRestated\ue000 Merger\ue000 Agreement\u201d),\ue000 with\ue000 Walter\ue000 Industries,\ue000 Inc.\ue000 (\u201cWalter\u201d),\ue000 and\ue000 its\ue000 direct\ue000 wholly-owned\ue000 subsidiaries,\ue000 JWH\ue000 Holding\ue000 Company,
LLC\ue000 (\u201cJWHHC\u201d)\ue000 and\ue000 Walter\ue000 Investment\ue000 Management\ue000 LLC\ue000 (\u201cSpinco\u201d)\ue000 (collectively,\ue000 the\ue000 \u201cWalter\ue000 Parties\u201d).\ue000 The\ue000 Restated\ue000 Merger\ue000 Agreement
was\ue000 entered\ue000 into\ue000 in\ue000 connection\ue000 with\ue000 the\ue000 proposed\ue000 separation\ue000 of\ue000 Walter\u2019s\ue000 financing\ue000 business,\ue000 including\ue000 certain\ue000 related\ue000 insurance\ue000 businesses,
which\ue000 currently\ue000 are\ue000 directly\ue000 owned\ue000 by\ue000 JWHHC,\ue000 from\ue000 Walter\ue000 through\ue000 a\ue000 series\ue000 of\ue000 transactions\ue000 culminating\ue000 in\ue000 a\ue000 distribution\ue000 of\ue000 the\ue000 limited\ue000 liability
interests\ue000 in\ue000 Spinco\ue000 to\ue000 a\ue000 third\ue000 party\ue000 exchange\ue000 agent\ue000 on\ue000 behalf\ue000 of\ue000 Walter\u2019s\ue000 stockholders,\ue000 and\ue000 the\ue000 subsequent\ue000 merger\ue000 of\ue000 Spinco\ue000 into\ue000 HCM,\ue000 with
HCM\ue000 continuing\ue000 as\ue000 the\ue000 surviving\ue000 corporation.

eliminate\ue000 Walter\u2019s\ue000 and\ue000 Spinco\u2019s\ue000 right\ue000 to\ue000 waive\ue000 certain\ue000 conditions\ue000 to\ue000 closing\ue000 the\ue000 merger\ue000 contemplated\ue000 by\ue000 the\ue000 Restated\ue000 Merger\ue000 Agreement
relating\ue000 to\ue000 receipt\ue000 by\ue000 Walter\ue000 of\ue000 rulings\ue000 from\ue000 the\ue000 Internal\ue000 Revenue\ue000 Service\ue000 and\ue000 an\ue000 opinion\ue000 from\ue000 Walter\u2019s\ue000 accountants\ue000 in\ue000 respect\ue000 of\ue000 the\ue000 tax-free
nature\ue000 of\ue000 the\ue000 spin-off\ue000 of\ue000 Spinco\ue000 and\ue000 certain\ue000 other\ue000 federal\ue000 income\ue000 tax\ue000 consequences\ue000 of\ue000 the\ue000 proposed\ue000 spin-off\ue000 and\ue000 merger.

\ue000\ue000\ue000\ue000\ue000On\ue000 February\ue000 18,\ue000 2009,\ue000 the\ue000 Company\ue000 issued\ue000 a\ue000 press\ue000 release\ue000 announcing\ue000 that\ue000 its\ue000 Registration\ue000 Statement\ue000 on\ue000 Form\ue000 S-4\ue000 was\ue000 declared\ue000 effective by\ue000 the\ue000 SEC\ue000 as\ue000 of\ue000 February\ue000 18,\ue000 2009.\ue000 The\ue000 Company\ue000 also\ue000 announced\ue000 that\ue000 it\ue000 had\ue000 established\ue000 a\ue000 record\ue000 date\ue000 of\ue000 February\ue000 17,\ue000 2009,\ue000 for\ue000 its\ue000 special meeting\ue000 of\ue000 stockholders\ue000 to\ue000 be\ue000 held\ue000 on\ue000 April\ue000 15,\ue000 2009\ue000 to\ue000 approve\ue000 the\ue000 merger\ue000 and\ue000 other\ue000 related\ue000 transactions.\ue000 A\ue000 copy\ue000 of\ue000 the\ue000 press\ue000 release\ue000 is furnished\ue000 as\ue000 Exhibit\ue000 99.1\ue000 to\ue000 this\ue000 Current\ue000 Report\ue000 on\ue000 Form\ue000 8-K.

\ue000\ue000\ue000\ue000\ue000The\ue000 information\ue000 furnished\ue000 in\ue000 this\ue000 section\ue000 of\ue000 this\ue000 Current\ue000 Report\ue000 on\ue000 Form\ue000 8-K\ue000 and\ue000 in\ue000 Exhibit\ue000 99.1\ue000 shall\ue000 not\ue000 be\ue000 deemed\ue000 \u201cfiled\u201d\ue000 for\ue000 the\ue000 purposes of\ue000 Section\ue000 18\ue000 of\ue000 the\ue000 Securities\ue000 Exchange\ue000 Act\ue000 of\ue000 1934,\ue000 as\ue000 amended,\ue000 or\ue000 otherwise\ue000 subject\ue000 to\ue000 the\ue000 liabilities\ue000 of\ue000 that\ue000 section;\ue000 nor\ue000 shall\ue000 it\ue000 be\ue000 deemed incorporated\ue000 by\ue000 reference\ue000 in\ue000 any\ue000 filing\ue000 under\ue000 the\ue000 Securities\ue000 Act\ue000 of\ue000 1933,\ue000 as\ue000 amended,\ue000 except\ue000 as\ue000 shall\ue000 be\ue000 expressly\ue000 set\ue000 forth\ue000 by\ue000 specific\ue000 reference in\ue000 such\ue000 filing.

\ue000\ue000\ue000\ue000\ue000 The\ue000 foregoing\ue000 descriptions\ue000 of\ue000 the\ue000 merger\ue000 and\ue000 the\ue000 Restated\ue000 Merger\ue000 Agreement,\ue000 including\ue000 the\ue000 Amendment\ue000 and\ue000 the\ue000 transactions
contemplated\ue000 thereby,\ue000 do\ue000 not\ue000 purport\ue000 to\ue000 be\ue000 complete\ue000 and\ue000 are\ue000 qualified\ue000 in\ue000 their\ue000 entirety\ue000 by\ue000 reference\ue000 to\ue000 the\ue000 terms\ue000 and\ue000 conditions\ue000 of\ue000 the\ue000 Restated
Merger\ue000 Agreement\ue000 and\ue000 the\ue000 Amendment,\ue000 which\ue000 are\ue000 filed\ue000 as\ue000 Exhibits\ue000 2.1\ue000 and\ue000 2.2\ue000 hereto,\ue000 and\ue000 incorporated\ue000 into\ue000 this\ue000 report\ue000 by\ue000 reference.