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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) Chapter 11 ) COLLINS & AIKMAN

CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes ) ) _________________________________________) CERTIFICATE OF SERVICE I, H. William Burdett, Jr., certify that on January 17, 2008, I filed the Collins & Aikman Post-Consummation Trusts Second Omnibus Objection (Amended and/or Replaced Claims) with the Clerk of the Court using the ECF system which will send notice of such filing to all such attorneys registered with that system. I further certify that on January 17, 2008 I caused to be served by overnight delivery a true and correct copy of the Collins & Aikman PostConsummation Trusts Second Omnibus Objection (Amended and/or Replaced Claims) to the parties set forth on the attached service list. s/H. William Burdett, Jr. H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com
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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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Admin Claim Objection Service List Amended and/or Replaced Claims Notice Name Address2

Name City of Athens TN Oakland County Treasurer State of Michigan State of Michigan Department of Treasury United Parcel Service Inc US Department of Justice Department of Labor & Economic Growth Attn Heather L Donald Asst Atty General John J Dawson Steven E Spence, United States Trustee 3024 W Grand Blvd Ste 11 500 3030 W Grand Blvd Ste 10 200 Two N Central Ave

Address1 PO Box 849 1200 N Telegraph Unemployment Insurance Agency Cadillac Place One Renaissance Sq 211 W Fort St Ste 700

City Athens Pontiac Detroit Detroit Phoenix Detroit

State Zip TN 37371-0849 MI 48341 MI 48202 MI 48202 AZ 85004 MI 48226

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

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1/17/20083:45 PM

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

NOTICE AND OPPORTUNITY TO RESPOND TO THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS SECOND OMNIBUS OBJECTION TO CLAIMS (AMENDED AND/OR REPLACED CLAIMS) PLEASE TAKE NOTICE THAT the Collins & Aikman Post-Consummation 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 the order of the Bankruptcy Court, have filed its Second Omnibus Objection to Claims (Amended and/or Replaced Claims) (the Second Omnibus Objection).

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.

PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. Pursuant to Rule 3007(e)(1) of the Federal Rules of Bankruptcy Procedure, Claimants receiving this Second Omnibus Objection should locate their names and claims in the objection and the attached exhibits. You may wish to review the Objection and discuss it with your attorney, if you have one in these cases. If you do not have an attorney, you may wish to consult one. PLEASE TAKE FURTHER NOTICE THAT if you wish to object to the Court granting the relief sought in the Second Omnibus Objection, or if you want the Court to otherwise consider your views on the Objection, no later than February 1, 2008, or such shorter time as the Court may order and of which you may receive subsequent notices, you or your attorney must file with the Court a written response explaining your position at: United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve your response so that it is received on or before February 1, 2008 by the undersigned attorney.

PLEASE TAKE FURTHER NOTICE THAT if no response to the Objection is timely filed and served, the Court may grant the Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com Attorneys for the Collins & Aikman Post Consummation Trust

Dated: January 17, 2008

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

NOTICE OF HEARING PLEASE TAKE NOTICE that a hearing on the Collins & Aikman Post-Consummation Trusts (the Trust) Second Omnibus Objection to Claims (the Second Omnibus Objection) is scheduled to be heard before the Honorable Steven W. Rhodes on February 21, 2008 at 2:00 p.m., or as soon thereafter as counsel may be heard, in his courtroom in the United States Bankruptcy Court, 211 West Fort Street, Detroit, Michigan 48226. PLEASE TAKE FURTHER NOTICE that the February 21, 2008 hearing (the Hearing) may be adjourned thereafter from time to time without further notice to claimants and other
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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.

parties in interest other than the announcement of the adjourned date at the Hearing or any other hearing thereafter. PLEASE TAKE FURTHER NOTICE that you need not appear at the Hearing if you do not object to the relief requested in the Second Omnibus Objection. PLEASE TAKE FURTHER NOTICE that if no responses to the Second Omnibus Objection are timely filed and served, the Court may grant the Second Omnibus Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com Attorneys for the Collins & Aikman Post Consummation Trust

Dated: January 17, 2008

EXHIBIT A

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 GRANTING THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FIRST OMNIBUS OBJECTION TO CLAIMS (AMENDED AND/OR REPLACED) Upon the Collins & Aikman Post-Consummation Trusts (the Trust) Second Omnibus Objection, dated January 17, 2008; and upon consideration of the supporting papers and the files and records in these cases and upon the arguments and testimony presented at a hearing before the Court; and any responses to the Second Omnibus Objection having been withdrawn or overruled on the merits; and it appearing that the Court has jurisdiction over the subject matter of the Second Omnibus Objection and the relief requested therein; and it appearing that notice 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.

the Second Omnibus Objection was sufficient and no other or further notice need be provided; and after due deliberation and sufficient cause appearing therefore, it is ORDERED: 1. 2. The Second Omnibus Objection is granted in its entirety. The Amended and/or Replaced Claims identified on Exhibit B to the Second

Omnibus Objection are disallowed for all purposes. The Surviving Claims identified on Exhibit B to the Second Omnibus Objection remain unaffected by this Order. This Order is without prejudice to the Trusts right to object to the Surviving Claims identified on Exhibit B to the Second Omnibus Objection on any ground whatsoever. 3. 4. This Order is effective without further action of the Debtors and the claimants. The Debtors, the Trust, and Kurtzman Carson Consultants, LLC are authorized to

take all actions necessary to effectuate the relief granted pursuant to this Order in accordance with the Second Omnibus Objection. 5. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 6. The Court retains jurisdiction with respect to all matters arising from or relating to

the implementation of this Order.

EXHIBIT B

Admin Claim Objections


Amended and/or Replaced Claims

Reason for Disallowance 1100 1101 1102 1103 1104 1105 1110 1111 1112 1113 1114 1115 8699 8690 8705 8352 8394 8694 8729 8806 8819 United Parcel Svc Inc United Parcel Svc Inc State of Michigan Dept of Treasury State of Michigan Dept of Treasury State of Michigan State of Michigan Oakland County Treasurer Oakland County Treasurer City of Athens TN $208,135.43 $134,499.12 $145,068.20 $10,936.53 $10,936.53 $816.35 $1,541.22 UNLIQUIDATED $100,879.40 City of Athens TN $128,831.00 City of Athens TN $367.00 City of Athens TN $1,447.00 City of Athens TN $4,751.00 City of Athens TN $393.00 City of Athens TN $21,159.00 City of Athens TN $22,745.93 City of Athens TN $422.48 City of Athens TN $1,555.53 City of Athens TN $116,226.85 City of Athens TN $394.53 Admin City of Athens TN $5,107.33

Claim # to be Claim # disallowed to survive Creditor Name Nature Priority Collins & Aikman Corporation Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Priority Collins & Aikman Corporation Admin Admin Admin Admin Admin Admin Admin Admin Collins & Aikman Corporation Collins & Aikman Corporation New Baltimore Holdings, LLC New Baltimore Holdings, LLC

Claim Amount

Debtor Name

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

Amended and/or Replaced (Obj. at 2-3.)

JPS Automotive, Inc. (d/b/a PACJ, Inc.) JPS Automotive, Inc. (d/b/a PACJ, Inc.) Collins & Aikman Corporation Collins & Aikman Corporation

Amended and/or Replaced (Obj. at 2-3.)

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

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