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
Hearing Date (if necessary): April 19, 2007 at 2:00 p.m. Objection Deadline: April 16, 2007 at 4:00 p.m.

DEBTORS MOTION FOR THE ENTRY OF AN ORDER APPROVING AMENDMENT TO EMPLOYMENT AGREEMENT BETWEEN COLLINS & AIKMAN CORPORATION AND MR. MILLARD KING The above-captioned debtors (collectively, the Debtors) hereby move the Court (the Motion) for the entry of an order, substantially in the form of Exhibit A, approving the First Amendment to Employment Agreement between Collins & Aikman Corporation (the Company) and Mr. Millard King dated March 31, 2007, substantially in the form of Exhibit B (the Amendment), providing for the continued employment of Mr. King as President of the

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. 05-55991; 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. 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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 11721639.4

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0555927070404000000000007

'7

Debtors Global Soft Trim segment. In support of the Motion, the Debtors respectfully state as follows: Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334. This matter

is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein is section 363 of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code). Background 4. 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. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code. Employment of Mr. King 6. As of the Petition Date, the Debtors had insufficient human resources to operate their

businesses and develop, negotiate and confirm a chapter 11 plan. As a result, the Debtors filled several key management positions in the months after the Petition Date. By order dated September 12, 2006, the Bankruptcy Court approved the retention and form of employment contracts for various key management positions (the Approval Order) [Docket No. 1144], including President of Global Soft Trim. Pursuant to an employment agreement in the form approved by the Approval Order and dated as of September 12, 2005, the Debtors hired Mr. King as President of

K&E 11721639.4

Global Soft Trim (the King Employment Agreement). A copy of the King Employment Agreement is attached hereto as Exhibit C. 7. Mr. King began his career with Collins & Aikman in 1971. In addition to his tenure

as President of Global Soft Trim, Mr. King has served in numerous senior planning, manufacturing and operational leadership roles throughout his thirty-six years with the Company. Mr. Kings experience extends to all aspects of the soft trim industry and, with his leadership, the Debtors Soft Trim segment achieved the top market share position in the industry. The Amendment 8. As the Debtors have disclosed to the Court and publicly, to maximize the value of the

Debtors estates and save jobs, the Debtors are pursuing a cooperative sale process, which the Debtors expect will culminate with the confirmation of their chapter 11 plan. As part of this sale process, the Debtors seek to sell the Soft Trim segment as a going concern. 9. Throughout these cases, the Debtors Soft Trim segment has been profitable under the

direction of Mr. King and, as a going concern, represents the most significant asset in the Debtors estates. As the Debtors continue the marketing and sale of the Soft Trim segment, the continued employment of Mr. King is necessary to ensure that the value of the segment is maintained and a sale can be consummated. 10. In the absence of the Amendment, the King Employment Agreement would terminate

by its terms on March 31, 2007. See King Employment Agreement at 7(b). To provide for Mr. Kings continued employment, the Debtors and Mr. King have negotiated the Amendment. The principal terms of the Amendment are as follows:2

The following summary of the Amendment is provided for the convenience of the Court and parties in interest. To the extent that there are any discrepancies between this summary and the King Employment Agreement, as modified by the Amendment, the terms and conditions of the

[Footnote continued on next page] 3

K&E 11721639.4

a. b.

Extended Term: Mr. Kings term of employment is extended to March 31, 2008. Continuation of Bonus: Mr. King will continue to receive a quarterly guaranteed bonus of 50% of his base salary for each quarter beginning April 1, 2007 and ending March 31, 2008. Reimbursement of Attorneys Fees: The Company will reimburse Mr. King for reasonable attorneys fees, up to $5,000, for services rendered in the negotiation of the Amendment. Waiver of Constructive Termination or Similar Claims: So long as no sale of a substantial portion of the Soft Trim segment has occurred, Mr. King waives any Constructive Termination or similar state law claim against the Company under paragraph 6 of the King Employment Agreement. Severance: If a sale of all or a substantial portion of the Soft Trim segment occurs and the buyer of the Soft Trim segment does not assume the King Employment Agreement in connection with the sale, Mr. King will be entitled to severance compensation under the King Employment Agreement; provided that Mr. King shall not be entitled to any severance compensation if he accepts employment with the buyer. Relief Requested

c.

d.

e.

11.

By this Motion, the Debtors seek the approval of the Amendment, substantially in the

form of Exhibit B, providing for the continued employment of Mr. Millard King as President of the Debtors Global Soft Trim segment. Basis for Relief 12. Section 363(b)(1) provides that [t]he trustee, after notice and a hearing, may use,

sell, or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). Courts within the Sixth Circuit have held that transactions should be approved under section 363 when they are supported by sound business judgment. See, e.g., Stephens Indus., Inc. v. McClung, 789 F.2d 386, 390 (6th Cir. 1986) (concluding that a court can [Footnote continued from previous page]
King Employment Agreement shall govern. Capitalized terms used in the summary of the Amendment that are not defined herein shall have the meaning given in the King Employment Agreement, as modified by the Amendment.

K&E 11721639.4

authorize a sale of a Debtors assets when a sound business purpose dictates such action.); In re Embrace Sys. Corp., 178 B.R. 112, 124 (Bankr. W.D. Mich. 1995); see also In re North American Royalties, Inc., 276 B.R. 860, 866 (Bankr. E.D. Tenn. 2002). 13. The Amendment is supported by sound business judgment. First and foremost,

Mr. King is essential to the continued operation of the Debtors Soft Trim business which, as a going concern, is the Debtors most valuable asset. The Debtors are in the process of negotiating for the going concern sale of the Soft Trim business. If Mr. Kings employment were to terminate, the disruption would likely stifle the sales process and destroy value. 14. Second, the cost of the Amendment to the Debtors estates is minimal. First, the

Amendment does not change the majority of the basic terms of Mr. Kings employment that were approved in the Approval Order. Notably, even though it is one and a half years later, Mr. Kings salary is not increased. Second, the Amendment provides for the cost of Mr. Kings employment (and perhaps, severance) to be borne by the purchaser in any sale of the Soft Trim segment, if such purchaser wishes to employ Mr. King. As part of the Amendment, if the King Employment Agreement is assumed as part of a sale, the Debtors obligation ceases. In addition, even if the King Employment Agreement is not assumed, Mr. King has agreed to waive any severance under the King Employment Agreement if he accepts employment with the purchaser. 15. Finally, if Mr. Kings employment were terminated on March 31, 2007, by the terms

of the King Employment Agreement, Mr. King would be entitled to six months of base pay as severance. Although the Amendment increases this amount to twelve months base pay if his employment terminates on March 31, 2008, the Amendment relieves the Debtors of this cash severance payment that would otherwise be due in a lump sum on or before April 14, 2007, and the increase to twelve months is reasonable given the uncertainty that Mr. King faces going forward.

K&E 11721639.4

Notice 16. The Motion and a notice thereof will be served upon the Core Group, the 2002 List

and Mr. King as required by the Case Management Procedures.3 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 17. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 16 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

K&E 11721639.4

WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) approving the Amendment and (b) granting such other and further relief as is just and proper. Dated: April 4, 2007 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

K&E 11721639.4

EXHIBIT A

K&E 11721639.4

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 APPROVING AMENDMENT TO EMPLOYMENT AGREEMENT BETWEEN COLLINS & AIKMAN CORPORATION AND MR. MILLARD KING Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving the First Amendment to Employment Agreement between Collins & Aikman Corporation and Mr. Millard King dated March 31, 2007, substantially in the form of Exhibit B to the Motion (the Amendment), providing for the continued employment of Mr. King as President of the Debtors Global Soft Trim segment [Docket No. ]; it appearing

that the relief requested is in the best interest of the Debtors estates, their creditors and other parties

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. 05-55991; 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. 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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; 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.

K&E 11721639.4

in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Motion and the opportunity for a hearing on the Motion was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. 3. The Motion is granted in its entirety. The Amendment is approved. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion. 4. upon its entry. 5. The Court retains jurisdiction with respect to all matters arising from or related to the The terms and conditions of this Order shall be immediately effective and enforceable

implementation of this Order.

2
K&E 11721639.4

CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 4th day of April, 2007, 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 Motion for the Entry of an Order Approving Amendment to Employment Agreement Between Collins & Aikman Corporation and Mr. Millard King (the Motion) and the Notice of Omnibus Hearing and Notice of the Motion and an Opportunity to Respond Thereto. Dated: April 4, 2007 /s/ Ray C. Schrock Ray C. Schrock

K&E 11721639.4

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Alan Lipkin & Robin Spigel Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Peter Janovsky & Stuart Krause

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(no valid e-mail) CREDITOR NAME American General Finance Attorney General of MI Barclays Bank PLC Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Burr & Forman LLP City Of Albemarle City Of Battle Creek City Of Longview City Of Marshall City Of Sterling Heights Clark Hill PLC Colbert & Winstead PC Colbond Inc Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard Dayton Bag & Burlap Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Third Avenue Trust Town Of Lincoln Finance Office Treasurer Of State UBS Investment Bank Unique Fabricating Inc CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Shannon E Hoff Utilities Department Income Tax Division Water Utilities Maurice S Evans City Manager James P Bulhinger City Treasurer E Todd Sable Amy Wood Malone Don Brown Seth Lax Steven M Wachstein Esq Jeff Rutter Michael J McGinnis Todd McCallum Law Dept Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Jose J Bartolomei Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie W James Hall Joseph T Deters Rick Feinstein Tom Tekieke FAX 217-356-5469 517-373-2060 212-412-1706 412-777-4736 312-827-8542 312-827-8542 616-527-3385 205-458-5100 704-984-9445 269-966-3629 903-237-1004 269-781-3835 586-276-4077 313-965-8252 615-321-9555 828-665-5005 203-629-1977 937-223-6705 937-258-0029 713-420-5669 248-430-0134 281-588-4606 770-258-3901 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 313-496-8452 573-751-7232 213-368-7076 313-226-3800 212-757-3990 202-326-4112 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110 212-735-0003 401-333-3648 614-644-7313 203-719-1090 248-853-8422

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

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(no valid e-mail) CREDITOR NAME Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc William R Garchow CREDITOR NOTICE NAME General Fax Adriana Avila JoAnn Haller FAX 519-944-7748 586-939-4216 412-642-5614 989-832-0077

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CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin

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Mike Keith Charlie Burrill Harry W Miller III Jay Truty Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service

Canada Canada

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Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 1609 Biddle Ave 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 104 3rd St NW PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave

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City of Kalamazoo 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 Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 7000 N Green Bay Ave Kellie Schone Jayson Macyda DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691

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Port Huron Police Department Barbara J Walker Stacy Fox

Public Svc Dept Env Svc Div 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 26553 Evergreen Rd

MI CA AZ NC MI MI MI MO MI NY MI MI OH New York Milwaukee 5445 Corporate Dr Ste 170 Troy 1007 N Market St Wilmington Detroit PO Box 10032 Toledo Milwaukee Auburn Hills Plymouth Atlanta Charlotte NY WI MI DE MI OH WI MI MI GA NC

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Corning Inc

Nancy Holtby Esq

Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC

William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq

1415 N Harrison St Kalamazoo File 54563 Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Ste 900 Southfield Riverfront Plaza HQ E2 10 Corning 101 W Big Beaver Rd Troy PO Box 1767 Holland PO Box 1000 Toledo

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Charles McKelvie Rita Baird Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke

Dold Spath McKelvie & DeLuca PC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

William Stiefel

Ga Dept Of Revenue Gaston County

Director's Office for Taxpayer Services Division

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Linda L Bentley

Mr Ken Price Samuel D Hicks Esq

ADDRESS1 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 220 South Main St 7901 W Morris St 136 N Fairground St Ste 100

CITY Atlanta Pittsburgh Pittsburgh Charlotte Detroit Bel Air Indianapolis Marietta

STATE GA PA PA NC MI MD IN GA

ZIP 30374 15264-0387 15264 28260 48243 21014 46231 30060

Highwoods Forsyth Lp

co Highwoods Properties Llc

co Highwoods Properties Llc co Rudolph libbe Properties

Michael L Cioffi of the City of Montgomery

Canada

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Invista ISP Elastomer

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Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 PO Box 4346

NC OH IN IN OH AL MI NC ON MI IL TX

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Jacob & Weingarten PC James R Temple Janesville Products Keith Milligan Kerr Russell & Weber PLC Lear Corp Manpower Meridian Park

Kevin L Larin & James E DeLine Edward M. Mahon, Jr. C Garland Waller

777 Somerset Pl 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W 500 Woodward Ave Ste 2500 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr

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Oklahoma County Treasurer Oneida County SCU PolyOne Corp Prestige Property Tax Special Princeton Properties

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Phyllis A Hayes

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Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission 875 Heron Rd

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Ottawa Ottawa Dorval Belleville Ottawa Chicago Chicago

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Canada Canada Canada Canada Canada

Brian Green Peter Pantaleo Erin Casey & Alice Eaton

Shapero & Green LLC Simpson Thacher & Bartlett LLP State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan PO Box 30744

Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

Signature Square II Ste 220 425 Lexington Ave Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St

25101 Chagrin Blvd Cleveland New York 50 N Ripley St Montgomery Lansing Lansing Detroit Lansing Lansing

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First Plaza County Of Fresno

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Fsia Inc

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Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 130 Oxford St 2nd Fl 1144 E Market St 126 North Pearl St 8155 TB Blvd 1306 E Triumph Dr 356 Main 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 942 Brooks Ave

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Detroit Auburn Hills Warren Greenwichn Holmesville Rantoul

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CREDITOR NAME One Village Center Dr MI 48111

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Visteon Climate Control

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W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC Young & Susser PC

co Lincoln Harris Llc Hal Novikoff

Steven Susser P52940

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 26200 American Dr Ste 305

Charlotte New York Bingham Farms Southfield

NC NY MI MI

28262-2337 10019 48025 48034

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

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K&E 11721639.4