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Home Court filings In re KServicing Wind Down Corp., et al. Transcript of Disclosure Statement Hearing — In re KServicing

Court filing

Transcript of Disclosure Statement Hearing — In re KServicing

Filed January 20, 2023 in Kservicing Bankruptcy; one of 140 filings from this case.

Record facts

CourtU.S. Bankruptcy Court for the District of Delaware
Filed2023-01-20

U.S. Bankruptcy Court for the District of Delaware · No. 22-10951 · Doc. 472 · 2023-01-20 · Docket on CourtListener

Full text

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UNITED STATES BANKRUPTCY COURT 
DISTRICT OF DELAWARE 
 
 
IN RE: 
 
 
   .  Chapter 11 
 
 
 
 
   .  Case No. 22-10951 (CTG) 
KABBAGE, INC. d/b/a  
 
. 
KSERVICING, et al.,  
 
.  (Jointly Administered) 
 
 
 
 
 
. 
 
 
 
 
   .  Courtroom No. 7 
 
 
 
 
 
.  824 Market Street 
 
 
    Debtors. 
 
.  Wilmington, Delaware 19801 
 
 
 
 
 
. 
 
   
 
 
   .  Thursday, January 19, 2023 
. . . . . . . . . . . . . . .  10:00 a.m. 
 
TRANSCRIPT OF HEARING 
BEFORE THE HONORABLE CRAIG T. GOLDBLATT 
UNITED STATES BANKRUPTCY JUDGE 
 
APPEARANCES: 
 
For the Debtor:  
Zachary Shapiro, Esquire 
 
 
 
 
RICHARDS, LAYTON & FINGER, P.A. 
 
 
 
 
One Rodney Square 
 
 
 
 
920 North King Street 
 
 
 
 
Wilmington, Delaware 19801 
 
 
 
 
 
Natasha Hwangpo, Esquire  
 
 
 
 
 
Candace Arthur, Esquire 
 
 
 
 
WEIL GOTSHAL & MANGES LLP 
 
 
 
 
767 Fifth Avenue 
 
 
 
 
New York, New York 10153  
 
 
 
(APPEARANCES CONTINUED) 
 
Audio Operator:          Theresa Mistretta 
 
Transcription Company:   Reliable 
 
                    The Nemours Building 
                         1007 N. Orange Street, Suite 110        
                         Wilmington, Delaware 19801 
                         Telephone: (302)654-8080  
                         Email:  gmatthews@reliable-co.com 
 
Proceedings recorded by electronic sound recording, 
transcript produced by transcription service. 
 
 
Case 22-10951-CTG    Doc 472    Filed 01/20/23    Page 1 of 44

                                        
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APPEARANCES (CONTINUED): 
 
For the U.S. Trustee: 
Rosa Sierra-Fox, Esquire 
 
  
  
OFFICE OF THE UNITED STATES TRUSTEE 
 
  
  
844 King Street, Suite 2207 
 
  
  
Lockbox 35 
 
  
  
Wilmington, Delaware 19801 
 
For Customers Bank: 
William Sullivan, Esquire 
 
  
  
SULLIVAN HAZELTINE ALLINSON LLC 
 
  
  
919 North Market Street 
 
  
  
Wilmington, Delaware 19801 
 
For Federal Reserve 
Bank:  
  
Lisa Schweitzer, Esquire 
 
  
  
CLEARY GOTTLIEB STEEN & HAMILTON LLP 
 
  
  
One Liberty Plaza 
 
  
  
New York, New York 10006  
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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INDEX 
 
MOTIONS: 
 
 
 
 
 
 
 PAGE 
 
Agenda  
Item 4: Motion of Debtors for Entry of Order (I)   
  8 
   Approving the Disclosure Statement of the  
   Debtors, (II) Establishing Solicitation,  
   Voting, and Related Procedures, (III)  
   Scheduling Confirmation Hearing, (IV)  
   Establishing Notice and Objection Procedures  
   For Confirmation of Plan, (V) Approving  
   Special Electronic Noticing Procedures, (VI)  
   Approving Debtors’ Proposed Cure Procedures  
   for Unexpired Leases and Executory Contracts, 
   and (VII) Granting Related Relief  
   [Docket No. 176 – filed October 31, 2022] 
 
 
    Court’s Ruling:  
 
 
 
 
 
   37  
 
 
 
 
 
 
 
 
 
    
 
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(Proceedings commence at 10:00 a.m.) 
 
(Call to order of the Court) 
 
 
THE COURT:  Please be seated.  Good morning. 
 
 
MS. HWANGPO:  Good morning, Your Honor. 
 
 
THE COURT:  So, we are on the record in In Re 
Kabbage which is Case No. 22-10951. 
 
 
You can proceed. 
 
 
MS. HWANGPO:  Your Honor, Natasha Hwangpo, Weil 
Gotshal & Manges, counsel for the debtors. 
 
 
We’re here today with a short agenda in what we 
hope to be a quick procession of events.  The only remaining 
matter for this morning is the approval of the debtor’s 
disclosure statement and solicitation procedures. 
 
 
We are glad to report that we have resolved two of 
the three remaining objections.  With additional language in 
the plan and disclosure statement we were able to resolve the 
United States and Cross River Bank’s objections.  The only 
outstanding objection is that of the U.S. Trustee. 
 
 
THE COURT:  Okay. 
 
 
MS. HWANGPO:  Before we dive into the substance, as 
an initial housekeeping matter the debtor’s filed the motion 
for leave to file a reply at Docket No. 450. I believe that 
order has been uploaded.  Unless Your Honor has any 
questions, we respectfully request that that be entered. 
 
 
THE COURT:  Well, I have read the reply, so if 
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someone wants to object, I think that concern has been 
mooted.  So, we will go ahead and enter that order. 
 
 
MS. HWANGPO:  Great.  Thank you, Your Honor. 
 
 
With respect to the United States we worked 
productively with counsel prior to the filing of the limited 
objection and reservation of rights and have continued to 
work together since.   
 
 
Among other things the debtors have reflected 
additional disclosures regarding the debtor’s work plan for 
the transfer of its loan servicing obligations and the work 
plan for post-effective date servicing to the extent that 
that becomes necessary. 
 
 
In particular, with respect to the transfer of the 
pledged PPLF loans –- and as a quick refresher for the Court 
those are the loans that are pledged to the Reserve Bank SPPL 
collateral.  The debtors are working together with the 
Reserve Bank to transfer the outstanding loans and with the 
SBA to transfer the forgiven or the guarantee purchase loans. 
 
 
We imagine that this transfer process is going to 
be complex and require the tight coordination of all parties, 
but we’re hopeful and we haven’t thus far run into any 
issues.  To the extent that we do, of course, Your Honor, we 
will be back here seeking the Court’s guidance. 
 
 
THE COURT:  That’s what I’m here for. 
 
 
MS. HWANGPO:  With respect to Cross River Bank the 
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parties similarly have been able to work together to 
consensually resolve the objection. In particular the 
debtors, Reserve Bank and CRB have agreed to language 
regarding CRB’s consent rights to certain material decisions 
over causes of actions relating to the American Express 
transactions or any causes of actions regarding former 
officers, directors and shareholders.  
 
 
Similarly, we have agreed to consultation rights 
regarding the wind-down agreement.  As we work together to 
transfer the CRB loans we are optimistic that we are going to 
be able to, likewise, resolve their issues at confirmation 
before the hearing. 
 
 
Similarly, with respect to the Reserve Bank we’re 
working through issues in advance of confirmation including 
with respect to releases, but, again, we’re hopeful in that 
respect.   
 
 
Your Honor, I have redlines of the changes that we 
have made to the drafts of the plan and disclosure statement 
from the versions we filed on Tuesday.  They were the same 
versions that we sent to Chambers. 
 
 
THE COURT:  Okay.  I have seen those, so we’re good 
there. 
 
 
MS. HWANGPO:  Okay.  Fantastic.  So I think the 
only thing outstanding, again, is the U.S. Trustees objection 
and if you are okay to proceed in that manner I will turn the 
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podium over to partner, Ms. Arthur. 
 
 
THE COURT:  Okay.   
 
 
MR. SULLIVAN:  Your Honor, good morning. Bill 
Sullivan of Sullivan Hazeltine Allinson on behalf of 
Customers Bank.  My partner, Bill Hazeltine, is with me in 
the Courtroom.  And my co-counsel, John Monahan, is on the 
phone. 
 
 
Your Honor, I just wanted to stand-up because 
Customers Bank did not have any objection to the adequacy of 
the disclosure statement, but we did have an objection to the 
characterization of the settlement agreement with Customers 
Bank that was included in the amended disclosure statement 
filed Tuesday evening.  We had an exchange of emails on 
revising that and there was an agreement by email this 
morning that the debtors would include revised language at 
page 40 of the amended disclosure statement. 
 
 
I haven’t seen the redlines that are going to be 
presented to the Court, but certainly to the extent that it 
includes the revised language from this morning we’re 
satisfied. 
 
 
MS. HWANGPO:  Your Honor, we can confirm that 
language that we sent to Customers Bank is the same that we 
sent to Chambers this morning. 
 
 
THE COURT:  Okay. Well, why don’t I give all a 
chance to make sure that you have seen the language and that 
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everyone is satisfied that the issue is resolved. 
 
 
MR. SULLIVAN:  Yes, Your Honor.  That is the 
language that was agreed to this morning. 
 
 
THE COURT:  Terrific.  Very well.   
 
 
MS. ARTHUR:  Good morning, Your Honor. 
 
 
THE COURT:  Good morning. 
 
 
MS. ARTHUR:  For the record Candace Arthur, Weil 
Gotshal & Manges, on behalf of the debtors. 
 
 
As my partner, Ms. Hwangpo noted, the only 
objection before the Court today in connection with the 
debtor’s disclosure statement and solicitation procedures is 
with the objection filed by the United States Trustee. 
 
 
Your Honor, the objection is with respect to the 
third-party releases and the solicitation procedures related 
to such releases.  The U.S. Trustee contends that the 
debtor’s plan is patently unconfirmable because the third-
party releases should only be allowed if an opt-in feature is 
used and, in the alternative, if an opt-out mechanism is used 
within in every party regardless of treatment and other 
affirmative actions such party may take should have the 
ability to opt-out. 
 
 
Your Honor, we are well-aware that the arguments 
made by the U.S. Trustee has been made before this Court 
before and we are also aware of the Court’s rulings.  With 
the Court’s indulgence though I would like to go through the 
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three points as to the basis for which the debtor’s position 
is that the objection should be overruled. 
 
 
THE COURT:  So, I’m absolutely prepared to allow 
you and the U.S. Trustee to be fully heard, and I will, you 
know, reserve judgment, but before you start let me just tell 
you the target you’re shooting at just in the interest of – 
 
 
MS. ARTHUR:  Thank you, Your Honor. 
 
 
THE COURT:  Look, my –- I come into this with the 
view that I have had since, I think, the first time this 
question has come before me that while I have a lot of 
respect for the views of several of my colleagues that 
require opt-in, I am comfortable with an opt-out procedure. 
So, I think I am on your side on that issue. 
 
 
On the question of tying the vote on the plan to 
the granting of a third-party release, obviously, that is 
done whenever its non-consensual.  My –- I will hear 
everyone, but where I tentatively am, as you begin, is I 
think that that mechanism, essentially, puts undo leverage or 
pressure on the granting of the consent so that it takes it 
out of the world of consensual, so that in a world in which 
we’re saying it is consensual I am disinclined to permit them 
to be tied, but I will hear you out as to the reasons why I 
am wrong about that. 
 
 
MS. ARTHUR:  So, Your Honor, to focus on the 
question you presented I think it’s from the debtor’s vantage 
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point important for us to note that from the time you file 
your petition we see it as an opportunity for the parties to 
negotiate.  That is what has occurred and what has continued 
to occur.  And we view the plan as one in which the parties 
are coming to negotiate.  We are presenting a best and final 
offer here in connection with the approval. 
 
 
To the extent a party is looking at the plan in its 
totality and it has decided to affirmatively approve this 
treatment we do believe that it can, in fact, be tied.  That 
being said, Your Honor –- 
 
 
THE COURT:  So let me ask this question: imagine 
instead of saying your choices are to vote yes and grant the 
third-party release or just vote no if you said here is what 
you need to do.  In order to vote yes you need to include a 
check for $10 made out to the CEO of the debtor.  If you 
don’t want to do that you don’t have to, you can vote no 
instead, but your yes vote won’t count unless its accompanied 
by a check made out to the CEO of the debtor.  Is that okay? 
 
 
MS. ARTHUR:  I think its okay for you to be able to 
relinquish that if you don’t like the terms, Your Honor. I 
think that with any contractual negotiations if one doesn’t 
like the terms, they are completely able to say they do not 
want to proceed with the –- 
 
 
THE COURT:  So if I had –- if your disclosure 
statement said that instead of what it says I should still 
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confirm it –- not confirm it, I should still approve the 
disclosure statement and let that go out? 
 
 
MS. ARTHUR:  Well, thankfully, our disclosure 
statement does not say that. 
 
 
THE COURT:  No, I understand.  I’m trying to 
understand the analytic principal under which its okay to tie 
the creditor’s right to vote on the treatment of their claim 
under the plan to these other things.  It would surprise me 
if it were generally viewed in the bankruptcy community that 
it would be okay to tie it to you must cut a check to the 
debtors, you know, principal and it seems to me that it’s not 
–- this is not analytically different from that which is why 
it gives me pause. 
 
 
MS. ARTHUR:  I think one thing to consider, Your 
Honor, is when you tie the treatment to either the releases 
or, to your example, the cutting of a check if the treatment 
itself is, in fact, tied to leases, not in this particular 
instance, but when you have someone putting in new money, for 
example, or depending upon the consideration they give that 
consideration is, in fact, the treatment.  
 
 
I guess I would put back before the Court why 
shouldn’t that, in fact, be tied.  Why shouldn’t that, in 
fact, coincide.  And I do think that the reason why third-
party releases are seen more as an exception versus a general 
rule is because you do have to look at the facts and 
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circumstances each time.   
 
 
I think in this instance it is unique –- the facts 
before the Court are unique enough that it wouldn’t warrant a 
decision and it would make the Court feel comfortable, and 
other parties in interest feel comfortable that an approval 
in this instance, which is tied to a limited third-party 
release, is acceptable and okay. 
 
 
I am not saying that third-party releases should 
always be tied, but do I believe that it can be tied and it 
can be tied appropriately I do think so, Your Honor. 
 
 
THE COURT:  So, I think so under existing law if 
you meet the Continental standard, right.  There you don’t 
have the ability to say no, I want out of this, because the 
debtor has made a showing that meets – that shows it’s an 
extraordinary case.   
 
 
It seems to me that we’ve got two different 
categories; consensual and non-consensual.  At least the way 
I think about it if its consensual I don’t need you to meet 
the Continental standard, but it really needs to be 
consensual. That is where I’m struggling. 
 
 
Let me –- can I ask –- I’ve got –- just while we’re 
on the topic I think that I agree with you and not the U.S. 
Trustee with respect to non-voting classes.  I think as to 
those who are unimpaired or, otherwise, not entitled to vote 
under the code their welcome to object to the plan if they 
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take issue with the releases, but I don’t think you have to 
go out of your way to send them a piece of paper to solicit 
their rejection of their opt-out.  They can object and say 
that the third-party releases renders the plan unconfirmable 
and if their right about that we’ll deal with that at 
confirmation, but I don’t have a problem with your procedure 
–- your proposed procedure in which you don’t send, 
essentially, a ballot to someone who doesn’t vote. 
 
 
As to the scope of the releases –- so my usual view 
is that the scope of the releases is a confirmation issue and 
doesn’t get addressed at the disclosure statement.  The U.S. 
Trustees point did give me some pause.  Take –- particularly 
in a world in which we’re going to require a non-voting party 
to actually file a plan confirmation.   
 
 
So, the example that the U.S. Trustee gives of the 
taxing authority here, I guess, the language of the releases, 
you know, any liability that relates to the debtor.  So the 
argument they make is, well, imagine you have an employee of 
the debtor who received income from the debtor, and if that 
employee is a released party then the taxing authority runs 
the risk that the ordinary income tax that the employee would 
owe on the income they obtained from the debtor would 
literally fall within the language of the release and, 
therefore, unless the taxing authority, which after all is 
presumably a priority claimant and, therefore, not a voting 
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class is deemed to have released its right to recover taxes. 
 
 
I guess while I normally wouldn’t address issues of 
the scope of the release until confirmation it seems like I 
would be more comfortable not requiring you to send a ballot, 
a form to those parties if, at least, that category of issue 
would be cleaned up.  Now I take it you don’t intend to 
relieve the employee of the debtor its obligation to pay 
income taxes, right? 
 
 
MS. ARTHUR:  Correct, Your Honor. 
 
 
THE COURT:  And you can explain to my why I’m 
wrong, but I think the U.S. Trustee makes a fair argument 
that the language of the release, at least as written when it 
was filed, if that’s been cleaned up since –- 
 
 
MS. ARTHUR:  One moment. 
 
 
THE COURT:  Certainly.   
 
 
MS. ARTHUR:  So, I think two points, Your Honor. 
 
 
THE COURT:  Certainly. 
 
 
MS. ARTHUR:  One, I do think it’s telling that in 
terms of timing that an entity such as the taxing authority 
has the ability to object to the scope of the release at the 
same time that if I did provide the ballot would have that 
issue. 
 
 
In terms of the scope and the language itself I do 
think its important to also note that they’re only being 
released in the capacity as –- in the actual specific 
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capacity.  So, when one says the hypothetical the U.S. 
Trustee posited it would not be an issue. 
 
 
THE COURT:  Well that’s –- look, its often the case 
that in the –- I generally believe that for many of the 
problems about the breadth of the release that the language, 
like in the capacity as such, usually solves the problem. I 
am not sure it does here, right, because it’s about liability 
related to the debtor and its income they obtained in their 
capacity as employee. 
 
 
So, I am not sure limiting the release in the 
capacity as such –- I mean I am happy to hear from you as to 
why, but it’s not obvious to me that that language solves 
this problem. 
 
 
MS. ARTHUR:  Your Honor, I do think that it would 
solve it that an employee who obtains, you know, such benefit 
that the taxing authority or whoever else is a capable party 
in order to raise any of these similar objections at the 
right time at confirmation would, in fact, be able to push 
back and would, in fact, not have that release being too 
broad. 
 
 
I would also note for Your Honor the practical how 
it works practically.  If the taxing authority is raising its 
hand and coming to the debtors and saying this is the issue 
that we have in the release we would treat it in the same way 
that we treat other such objections at that time as well.  
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So, I don’t think that they’re prejudiced by the actual scope 
that we currently have contemplated under the document. 
 
 
THE COURT:  Okay.  So, can I ask you another 
question?  So I read just what’s in your brief, and I haven’t 
read more, about the decision that Judge Walrath made.  Just 
snippets from a transcript, but are you in a position to 
explain to me what was going on there? 
 
 
MS. ARTHUR:  Yes, Your Honor.  In RCS Capital 
Corporation similarly the question came up as to whether or 
not voting on the plan itself would be sufficient.  It was a 
contested –- it was contested in that case and the Judge 
found that the affirmative action of voting for approval of a 
plan was sufficient in order for it to be considered a 
consensual release. 
 
 
Importantly, I do think that it was contested and 
very similar arguments were raised that the U.S. Trustee is 
now being raised today.  In that instance Judge Walrath did 
find that it was appropriate to tie the releases to the 
treatment.  She didn’t find that problematic.  This is the 
same Judge as in WAMU and other ones that people have put 
forward for a different contention.   
 
 
In that instance in RCS Capital Corporation, which 
is very similar to our situation here, the Judge highlighted 
a couple of facts.  She wanted to know was the ballot 
sufficiently clear. In our case we believe its crystal clear 
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as to what the options are that are available. She said when 
its clear when the parties are able to –- there is no 
confusion and there’s no specter of, you know, impropriety in 
that that it would be appropriate for a vote in favor of the 
plan to be viewed as a consensual release. 
 
 
THE COURT:  Okay.  I take it if you guys found that 
transcript that wasn’t associated with the published opinion, 
I take it there isn’t more in terms of general practice in 
this Court beyond that that is out there that you haven’t 
shared. 
 
 
MS. ARTHUR:  No, Your Honor.  In terms of it being 
a contested issue we have not found that. 
 
 
THE COURT:  Okay. 
 
 
MS. ARTHUR:  We do think that when you look 
Indianapolis Downs and some of the other cases that when it 
comes to being able to tie an approval to the treatment that 
the Courts have found that that has been accepted.  That 
being said as you have noted the issue has not been contested 
to the point that it could really pressure test whether or 
not the Courts would be aligned or view differently. 
 
 
I think what is important is that in each instance 
it seems the facts of the case, even when looking at what 
occurred in WAMU and looking at what occurred in TPC and 
whether it be a death trap.  In WAMU it would be a situation 
where the opt-out really wasn’t an opt-out. 
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I think when there’s facts such as that the Courts 
have rightly ruled including Your Honor.  But that being said 
I think in this case, and given the population that we’re 
talking about, given the class structures, and who is 
impaired and unimpaired, given who is giving a release and 
who’s not, and really given the limited universe of the non-
debtor parties who are involved in the third-party release we 
do believe that the facts and circumstances in this case do 
support the debtor’s position that third-party releases 
should be granted to the extent that a party who’s, eyes wide 
open, votes in favor of the plan they vote to approve it.  If 
they don’t, we will take that risk as well, Your Honor. 
 
 
THE COURT:  When you say it’s a limited universe, I 
mean, isn’t the universe of –- what is the universe –- how 
many creditors do you think you have? 
 
 
MS. ARTHUR:  Well, Your Honor, if I look at Class 
IV, in terms of my voting creditors, I have about 265.  Then 
from there, and I look at the breakdown, I take out the SBA, 
the DOJ, Cross River, Partner Banks, and then I look at the 
owners of small businesses they are about 170 of that 265.  
Those are the general unsecured population that would be 
providing a release. 
 
 
Then I thought to myself, Your Honor, well then let 
me look at the actual non-debtors who are being released.  
There is the debtors and the debtor related parties.  The 
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debtor related parties are approximately 30 people or 30 
individuals.  Then there’s the wind-down estate which hasn’t 
been formed yet, and the wind-down estates related parties.  
Then there is the reserve bank.  I think it’s important 
knowing the reserve bank and the reserve bank’s related 
parties.  It’s important to know as well.   
 
 
The looking at that I think what’s important is 
when I considered what Your Honor was facing in TPC in that 
situation you had pending litigation against the very parties 
that were going to be subject to the release.  We are not 
aware of any such situation.  In fact, in our pending 
lawsuits parties have not named any individuals in the 
capacities as debtors.  It’s just been Kabbage as an entity.  
I think that is important to note. 
 
 
So, I do think, in fact, Your Honor, the releases 
here have been limited.  I think in negotiating with the 
reserve bank as well they have done a really good to ensure 
that we have limited it even further to post-petition 
parties, post-petition entities, individuals.  We have carved 
out, you know, American Express transaction and things 
related thereto in connection with it. 
 
 
So, of course, I’m comfortable, Your Honor, with 
the terms of it, but I do think that in this case, you know, 
the Court could also get comfortable with the facts before it 
and the record before it. 
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THE COURT:  Okay.  I appreciate that.   
 
 
Anything else that I should know before I hear from 
the U.S. Trustee? 
 
 
MS. ARTHUR:  Your Honor, I think that the only 
other point is the clarity of the ballots. I think that it is 
very clear and I do think that given the population of the 
general unsecured creditors that I noted, given that the 
Class III is only the reserve bank, and thinking of whose 
implicated, how to implicate it and could they actually make 
an informed decision on this such that if it wasn’t a plan 
context, but instead just a stipulation between two parties 
would they be able to make an informed decision I do think 
the answer is yes, Your Honor. 
 
 
So with that I will cede the podium to the U.S. 
Trustee at this time. 
 
 
THE COURT:  Okay.  Ms. Sierra-Fox. 
 
 
MS. SIERRA-FOX:  Good morning, Your Honor.  Rosa 
Sierra-Fox on behalf of the U.S. Trustee. 
 
 
So, Your Honor, to begin on the opt-in point I 
think we raised that point to preserve our rights and make 
the record the clear that that is our –- 
 
 
THE COURT:  I understand your position. 
 
 
MS. SIERRA-FOX:  -- position, but we are 
comfortable for purpose of today’s hearing and given Your 
Honor’s prior rulings and indications on the issue to step 
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into the realm of opt-out world. So, I think the question 
really is for us, accepting that an opt-out mechanism can be 
a manifestation of consent for purposes of this case before 
Your Honor, let’s make the opt-out truly –- I think what Your 
Honor said when you were speaking to counsel for the debtor 
really needs to be consensual. 
 
 
So, I think that is the first point that we are 
picking up on from Your Honor’s prior rulings and I think 
there’s nothing unique about this case.  Given your prior 
reasoning in TPC and other cases as to why not to give the 
accepting creditors the ability to opt-out of the third-party 
release, Your Honor.  And the logic being that treatment 
under the plan is separate and distinct from, as Your Honor 
has said before, accepting every single provision of the 
plan.   
 
 
With respect to the – so I think the debtors 
presented the RCS transcript in response to the question that 
you posed in question that you posed in TPC and, Your Honor, 
I would say that that transcript does not answer the question 
at all.  And as Your Honor, I think, was suggesting in your 
questioning to debtor’s counsel we don’t know the facts of 
the case, we don’t have the benefit of a published or written 
decision to really know what factors when into Judge 
Walrath’s reasoning for ruling that way in that case. 
 
 
So, I don’t really think that is persuasive at all.  
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To the extent that it stands for anything I think, Your 
Honor, it is clear that there is diversity of opinion on this 
Court on this issue.  I think prior to Your Honor coming on 
this bench and maybe even one of your colleagues coming on 
this bench, Judge Stickles, who also seems to be of the same 
mind as you on this issue, the accepting –- I think Judges 
and even parties were taking for granted that accepting the 
plan was actually a true manifestation of consent and consent 
to a third-party release at that. 
 
 
Your Honor, I think that it doesn’t necessarily 
mean there is any sort of well-reasoned analytical decision 
for –-  
 
 
THE COURT:  So let me back-up.  Look, I have no 
problem with the proposition that one can –- let me ask this, 
is it your view that this sort of tying is, otherwise, common 
in this jurisdiction?  I am just trying to understand what 
you just said. 
 
 
MS. SIERRA-FOX:  Yeah.  In terms of ballots that go 
out and say accept and do not provide the option to opt-out 
of a third-party release I think it is clear. 
 
 
THE COURT:  You think it is? 
 
 
MS. SIERRA-FOX:  Yeah. 
 
 
THE COURT:  All right. 
 
 
MS. SIERRA-FOX:  I think it is common because what 
I believe the reason it’s become common is because the -- I 
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guess the case law and the reasoning has focused more on well 
if you are rejecting the plan why do you also have to opt-
out, right, or -- 
 
 
THE COURT:  No, I understand.  Is it common -- let 
me say it this way, I believed when I saw this issue in TPC 
that what was being asked of me there, which was a plan that 
would deny accepting creditors the opportunity to opt-out of 
the plan was unusual.  Are you saying I was wrong about that 
and that it is actually common?  Don’t be shy about telling 
me that I’m wrong.  If I am I want to know. 
 
 
MS. SIERRA-FOX:  Your Honor, I think -- I do think 
it is common.  And I hope that doesn’t detract from the point 
that -- 
 
 
THE COURT:  No.  Has your office raised this issue 
in front of -- 
 
 
MS. SIERRA-FOX:  So, my office did raise it in 
front of Judge Walrath in RCS.   
 
 
THE COURT:  Okay. 
MS. SIERRA-FOX:  Based off my reading of the ten lines of the 
transcript, yes. 
 
 
THE COURT:  But in the time since -- let me lay 
out where I am philosophically. 
 
 
MS. SIERRA-FOX:  Yeah. 
 
 
THE COURT:  I do -- I have this concern with this 
issue, but I also want to be respectful of existing practices 
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in this Court, both sort of formal and informal.  And so it 
isn't my intention to create a rule in which what I'm doing 
is profoundly different from how my colleagues are doing it.  
And I'm not saying I would never do something different, but 
I wouldn't do it lightly because I do think that part of what 
we're here to do is to provide clarity, uniformity, and 
consistency.  And so hearing that this procedure is common, I 
guess, surprises me. 
 
 
Okay.  Well, why don't I let you continue? 
 
 
MS. SIERRA-FOX:  Your Honor, I mean, just to back 
up on that point, I think -- 
 
 
THE COURT:  And I appreciate your candor -- 
 
 
MS. SIERRA-FOX:  Yeah, yeah, yeah. 
 
 
THE COURT:  -- so -- 
 
 
MS. SIERRA-FOX:  I think they -- to the extent 
it's common, I think -- I agree that other than the RCS that 
I'm aware of, I'm not sure how many times a judge has 
confronted this issue squarely. 
 
 
THE COURT:  Okay. 
 
 
MS. SIERRA-FOX:  But, other than that, I think the 
reason, to the extent it's become common and, analytically, 
why it has is because no one has really looked at in the way 
that we're looking today and that Your Honor did in TPC as at 
the issue of they're taking for granted that accepting the 
plan means you accept, you know, every other part of the 
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plan, right?  And that acceptance there being -- that active 
saying, yes, I vote to accept my treatment under the plan, I 
think the common view is like, well, that's enough to show my 
manifestation to consent to this third party release. 
 
 
Your Honor, but I -- our role and part of our -- 
what we're trying to do as the U.S. Trustee program is really 
make these procedures clear, better, and really not raise 
issues where we think that unsuspecting creditors or 
creditors that are not as sophisticated, or whatever it might 
be, have fair procedures so they can truly show that they're 
really consenting to the third party release. 
 
 
THE COURT:  Okay.   
 
 
MS. SIERRA-FOX:  So I guess that's the first 
point, Your Honor.  And with respect to, I guess, the 
uniqueness of this case, I think toward the end debtors' 
counsel in response to your question was discussing why this 
is different from TPC and why this might even be unique with 
respect to, you know, differentiating it from other cases. 
 
 
Your Honor, the point about whether there's 30 
people in the related parties and, you know, 265 creditors, I 
mean, I see that as a factual question.  I mean, there's not 
-- we can understand that debtors' counsel probably has 
looked into this, but I guess that is -- I think we're here 
on a legal issue and like if we're going to start delving 
into making a decision based off there's only 30 related 
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parties and -- I think that makes this more complicated and 
perhaps that's a better discussion at confirmation when 
there's declarations and actual evidence on that point. 
 
 
THE COURT:  Okay. 
 
 
MS. SIERRA-FOX:  Your Honor, so we talked about 
RCS.  Your Honor, I think the other point about TPC and why I 
think your reasoning in TPC is equally applicable here, 
again, one of the things that was egregious about that case 
was the death trap component, understanding that is not at 
issue here.  Nonetheless, I think the first question that you 
posed in that case about whether conditioning the voting -- 
accepting the plan on giving the releases is proper I think 
is -- would be at issue in any case that proposes this sort 
of structure. 
 
 
Your Honor, and, importantly, in here the Class 4 
general unsecured creditors, per the disclosure statement, 
they're getting their pro rata share of the Class B 
interests, which are -- no one knows what that is right now 
and their projected recovery is to be determined.  So, I 
mean, they might be accepting to vote this plan, maybe on the 
hope that one day in the future they'll get something, while 
at the same time being forced to provide a third party 
release on what ultimately may end up being nothing in the 
future. 
 
 
Your Honor, then with respect to the point about, 
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I guess, the unimpaired creditors.  So one thing that I think 
it's important to note, if Your Honor had it, is that the 
debtors did accept that of the third party release through 
their most recent revisions, they did except out the interest 
holders.  So Class 8, which would be -- is deemed to reject, 
is no longer giving -- per their structure, giving this third 
party release.  So it's really unimpaired creditors deemed to 
accept. 
 
 
And, Your Honor, I guess -- I argued the same 
issue in TPC and Your Honor said it -- and the issue being we 
think they should be able to opt out as well because the 
release that they're giving, the release that they're giving 
is not only about the claim that they're going to get paid in 
full on -- 
 
 
THE COURT:  Right.  And they can by filing an 
objection to confirmation and the question is are they 
entitled to sort of more than that as a way to enforce their 
legal rights. 
 
 
MS. SIERRA-FOX:  Yes.  And, Your Honor, I think 
what's concerning to the U.S. Trustee is the hesitance from 
not only this debtors' counsel, but that we encounter in 
other cases.  Even if it's not sending the opt-out form to 
the unimpaired class, why can't that issue be clarified now?  
Or why can't the debtors do a better job of just making that 
point clear because if you read -- 
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THE COURT:  Making what point clear? 
 
 
MS. SIERRA-FOX:  The point clear that their intent 
is not to have the taxing authority release the claims 
against the related employee. 
 
 
THE COURT:  So where I am at the moment is that -- 
I think I may have talked myself back into the view that 
that's an issue that's more appropriately addressed at 
confirmation.  Look, I have sympathy for the view that that 
release is too broad.  If I recall, we had exactly this issue 
in TPC and in that case your office at confirmation said we 
have no objection.   
 
 
MS. SIERRA-FOX:  Right. 
 
 
THE COURT:  So, without an objection, I'm not -- 
 
 
MS. SIERRA-FOX:  Right. 
 
 
THE COURT:  -- line editing it myself.  And, you 
know, if we have an objection on the scope of the release, I 
think that can be appropriately addressed.  I think I've 
talked myself out of my coming-in position and that I do 
think that the scope of the release can be appropriately 
addressed at confirmation.  And I do think, as a general 
matter, the procedure of allowing one to opt in or opt out as 
part of voting is just a convenience mechanism and not an 
entitlement that the Code creates. 
 
 
So I don't -- I'm not inclined to impose on the 
debtor the obligation to provide this when they're not 
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otherwise sending a piece of paper giving someone the chance 
to check a box. 
 
 
MS. SIERRA-FOX:  Yeah. 
 
 
THE COURT:  So that's, I think, where I am there. 
 
 
MS. SIERRA-FOX:  Yes, Your Honor.  It's a 
convenience mechanism that, as Your Honor pointed out 
earlier, allows them at confirmation to step into the 
territory of saying this is a consensual -- or this was a 
consensual release, therefore, you know, we don't need to 
prove the Continental factors, if that's at issue. 
 
 
Your Honor, I guess the other point I would raise 
with respect to this unimpaired creditors point is -- and we 
raised this in our papers -- is to put out there for Your 
Honor's consideration whether the same logic that applies to 
-- that appeared to have applied based on Your Honor's 
reasoning in TPC about giving the accepting creditors the 
ability to opt out of providing a third party release because 
that's you're analytically separating treatment under the 
plan versus whether I love every part of the plan.  Whether 
that also extends to -- or it could also extend to the 
unimpaired creditors, that being -- the logic there I think 
is they're unimpaired because they're getting paid in full 
and instead of them deciding whether they accept the plan or 
whether the code says they accept the plan and what -- so 
whether -- if the debtors are putting opt-out on the table at 
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this stage, whether they should do that for their other 
classes. 
 
 
THE COURT:  Yeah, I -- my view that -- my 
overarching view, as I tried to explain, I'm sure quite 
inartfully, just -- I've never written on this topic, just to 
muse from the bench -- but my overarching view is that a 
third party -- that under existing law in the Third Circuit a 
third party release is a plan provision, like any other plan 
provision, and in some circumstances it's a lawful provision 
and in other circumstances it's an unlawful provision, and 
that it depends on the facts and circumstances in evidence 
and that, if one is included, there's no reason, 
analytically, to treat it differently from any other 
contestable plan provision, which may or may not be 
permissible.   
 
 
And the way we normally do that is that we don't 
ask everyone separately do you like it.  If they've got a 
problem with it, you know, this is a legal process.  They get 
served with a plan and disclosure statement and it tells them 
what their objection deadline is and, if they have a problem 
with a provision, they think it's inconsistent with the Code, 
they come in and they file an objection, and then the debtor 
either proves that it's lawful or, you know, as is commonly 
the case in third party releases, carves out the objecting 
party.  And I think that mechanism comports with the law. 
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And so I have no problem, I think it's a good 
thing to give voting creditors the opportunity as part of the 
ballot to make this decision and save them the trouble of 
filing a confirmation objection, but I view that as something 
that's just a convenience, not a strict legal necessity, and 
I'm not inclined to extend it to those who aren't otherwise 
getting a piece of paper asking them how they vote. 
 
 
So I respect your argument and I'm not saying it 
wouldn't be a nice thing to do, but it's the debtors' motion 
and they filed it the way they did and I don't see a legal 
reason why they should be required to do it differently. 
 
 
MS. SIERRA-FOX:  Understood, Your Honor.  Well, 
unless you have any other questions for me on the other 
points, then, Your Honor -- 
 
 
THE COURT:  I don't. 
 
 
MS. SIERRA-FOX:  -- we have no further comments. 
 
 
THE COURT:  I want to bother Ms. Arthur further, 
though. 
 
 
So, all right, here's where I'm still stuck.  
Imagine I approve your solicitation procedures and there's a 
creditor who votes yes on the plan.  And then that creditor 
comes in at confirmation and they file an objection and they 
say, Judge, this plan is un-confirmable because it includes a 
third party release.  And this is not an exceptional case 
that meets the Continental standards and the debtor hasn't 
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and can't prove that it is.  So, therefore, you shouldn't 
confirm the plan. 
 
 
So what do I do in that case?  Imagine I think 
that they're right about the satisfaction of Continental. 
 
(Pause) 
 
 
MS. ARTHUR:  Okay, Your Honor. 
 
 
THE COURT:  And, just to be clear, I'm not one who 
stands on ceremony.  So, to the extent you want to consult 
with your colleagues and you want to have more than one 
person, like we're good here. 
 
 
MS. ARTHUR:  Thank you, Your Honor.  We're trying 
to get to the right answer, of course, Your Honor. 
 
 
You know, Your Honor, I think what's important in 
this instance is the fact that we do have the multiple 
options available for a creditor in that situation, in that 
scenario.  So, to the extent that they look at the plan in 
its entirety and then they come up and say we have an 
objection, Your Honor, now to the plan, then that objection 
will be heard, the scope of it will be heard.  Even between 
now and voting, we do suspect that there may even be some 
more changes in terms like the release.  So that's -- 
 
 
THE COURT:  So isn't that -- 
 
 
MS. ARTHUR:  -- one thing. 
 
 
THE COURT:  -- then misleading to tell them that 
by -- I see you want to stand up and you're welcome to -- 
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(Laughter) 
 
 
MS. ARTHUR:  He's itching to do it.  Go ahead. 
 
 
THE COURT:  -- because that answer feels like a 
better answer than the alternative, but it seems different 
from what you're telling that creditor in the ballot you're 
sending them. 
 
 
MR. SHAPIRO:  So -- sorry, for the record, Zach 
Shapiro -- this is my -- we talked about this, so I'm going 
to take credit for this bad idea. 
 
(Laughter) 
 
 
MR. SHAPIRO:  So I think there's three choices if 
somebody does that, right?  Option one, we could decide to 
let them out of the release, in which case then it's done, 
right?  We have that ability to resolve any confirmation 
objection and that's what we could do.  We could decide to do 
that, right? 
 
 
THE COURT:  Mm-hmm. 
 
 
MR. SHAPIRO:  Option two, I could say you gave up 
that right when you voted yes, and I could try to enforce 
that.  Then you could decide at that time whether that's 
something that you feel comfortable enforcing. 
 
 
THE COURT:  Right. 
 
 
MR. SHAPIRO:  And then option three, which I don't 
think we're going to do -- 
 
 
THE COURT:  And assume that I -- so here's -- this 
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is why I -- you've put your sort of finger on what's 
troubling me about this mechanism, which is it feels to me 
like I shouldn't send this out saying, by voting yes, you are 
irrevocably granting the third party release, unless I'm 
actually prepared to confirm a plan that doesn't meet 
Continental in the face of an objection by that creditor.  
And I don't think I am, which is why I'm not comfortable 
sending this out in this form. 
 
 
MR. SHAPIRO:  But I -- see, I don't think -- I 
don't think that's something you need to decide today, right?  
We don't have any evidence in front of you that would give 
you -- that would lead you to believe one way or the other -- 
 
 
THE COURT:  No, I understand. 
 
 
MR. SHAPIRO:  -- whether we're going to approve -- 
 
 
THE COURT:  This exercise necessarily involves, 
you know, sort of -- we're telling the creditors something, 
right?  And we don't know what the future will hold.  It may 
well be everyone votes -- look, it could well be the case 
that everyone votes no and the plan fails.  There are lots of 
different things that could happen, but before I say these 
procedures are appropriate, I've got to at least do a little 
bit of thinking about how this plays out. 
 
 
MS. ARTHUR:  We did a tag team, Your Honor, so I'm 
tagging myself back in. 
 
 
THE COURT:  That's totally fine. 
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MS. ARTHUR:  For the record, Candace Arthur. 
 
 
Your Honor, I think it's important to note that 
what we are saying to the creditor, in your instance of 
you're irrevocably saying that you're consenting to this 
release, is make sure you understand this plan, know what 
you're giving up.  And, if you know what you're giving up and 
you check this box, then that is the situation.   
 
 
If an objection then is made to Your Honor and 
Your Honor is going to change the release in some way, isn't 
that better?  Like -- 
 
 
THE COURT:  See -- 
 
 
MS. ARTHUR:  -- if anything happens, you provide 
this like an upside now versus making the release worse than 
what they have consciously said that they are agreeing to.  
If the plan was, you know, two pages instead of like 60, 
would we still have the same type of consent issue?  You've 
read it, you've understood it, do not check this box if you 
do not feel comfortable with the claims that you are being 
released.  That's the baseline, right? 
 
 
And I think, Your Honor, the reason why this 
hasn't come up in other instances and other cases is because 
the baseline is we are agreeing that this person read the 
document and understands what they're giving up. 
 
 
THE COURT:  Yeah.  I'll tell you, the reason that 
this issue -- I mean, perhaps why -- I mean, I think in TPC 
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when it came up it was in response to an objection by a 
party, but perhaps they just -- no, the committee actually 
raised that objection and, you know, here there isn't a 
committee, which has to bear in the analysis a bit, but 
before -- I had a case before in which I think I had approved 
without knowing it a procedure like this.  And then the 
creditor came in and raised an objection and the debtor, 
unsurprisingly, did exactly what Mr. Shapiro suggested one 
might do, which is came back and said, no, just kidding, 
we'll carve you out of the release. 
 
 
And that did lead me to raise the question, should 
I be approving solicitation procedures that essentially could 
be read to suggest that you're irrevocably granting the 
release when you vote on the plan, and I remain concerned by 
it.  
 
 
MS. ARTHUR:  Your Honor, I think parties, 
including the debtors, do deserve some type of certainty as 
well and we do provide the terms of the plan.  And, to your 
point, perhaps a creditor comes in later, which is what 
happened with you, and then they raise the issues to the 
release.   
 
 
I think, Your Honor, it's important to not prevent 
people from forfeiting what they would like to forfeit at 
whatever time that that question is posed before them.  I 
also think, Your Honor, otherwise, you run into the situation 
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where you say, yes, do you approve this plan, but really tell 
me again, do you really, really, really approve this plan.  
And I don't think that people need to have multiple chances 
and multiple options beyond what the Court and the Bankruptcy 
Court are already providing to do so.   
 
 
I think that, you know, we're giving parties a lot 
of different options and a lot of different time and 
sufficient time, sufficient information, to make that 
informed decision and, to the extent that they don't and, as 
Mr. Shapiro said, they come forward, then, Your Honor, they 
are getting that second bite.  And I think that that is 
enough precautions, enough procedural safeguards, if you 
will, to provide comfort. 
 
 
THE COURT:  Okay.  So, look, here's where I am.  
And I really appreciate this argument and, frankly, the 
candor from all parties all around, it's very helpful to me, 
and I think this is tricky.   
 
 
I think, for the sake of bringing some clarity to 
the universe, it probably makes sense for me to actually 
sketch out and write some thoughts on this, but that, 
obviously, this case can't wait for that to happen.  So let 
me tell you where I am and I reserve the right to flesh it 
out a bit further in writing.  It would surprise me if anyone 
planned on bringing an immediate appeal from an order 
approving the disclosure statement, so I don't think there's, 
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you know, immediate urgency to getting that written, but I'm 
not prepared to approve solicitation procedures that are in 
this form, I think I'll only approve it as revised. 
 
 
Obviously, if that's an issue you want to take up, 
I'll allow you to do that, but if you don't, I'd be more than 
happy -- I have no issues with the disclosures, you've solved 
everyone's problem.  I think that -- I've read the disclosure 
statement, I think it fairly apprises creditors of the 
information that a reasonable creditor would need to have in 
order to make an informed decision on how to vote.  I've got 
no problem at all approving the disclosure statement and I'd 
be happy with just a revision to the solicitation procedures 
that would allow a creditor who votes yes to opt out, to then 
enter an order permitting it, and I'm happy to explain in 
writing my reasons why I'm not comfortable approving it in 
its current form. 
 
 
So, unless that causes anyone undue havoc, I'm 
happy to -- I'll give you the chance to revise it, unless you 
want to take this issue up, which I can't imagine -- well, 
that's your right, so it's up to you. 
 
 
MS. ARTHUR:  Thank you, Your Honor, and I 
appreciate the ruling that you've made.  Just for 
clarification, in terms of updating our procedures and the 
ballots that are associated with respect thereto, it would be 
the Class 4 general unsecured ballot and not Class 3; 
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correct? 
 
 
THE COURT:  So Class -- so walk me through this 
again. 
 
 
MS. ARTHUR:  So Class 3 is the Reserve Bank and 
the Reserve Bank is a releasing party, as well as -- so just 
in terms of having to -- I think, actually, that would be 
confusion now to have this opt-out feature that we were 
discussing as well.  So I just want -- 
 
 
THE COURT:  So Class 3 is just the Reserve Bank? 
 
 
MS. ARTHUR:  It's just the Reserve Bank, Your 
Honor. 
 
 
THE COURT:  Does the Reserve Bank seek the right 
to opt out of the release? 
 
 
MS. SCHWEITZER:  I don't have -- to the extent 
that Your Honor -- sorry, Lisa Schweitzer from Cleary 
Gottlieb for the Reserve Bank of San Francisco.  I don't have 
the authority to say on their behalf that they're waiving a 
right that Your Honor -- 
 
 
THE COURT:  All right, but -- 
 
 
MS. SCHWEITZER:  -- is saying is available to all 
creditors -- 
 
 
THE COURT:  -- but you're also a released party 
under the plan? 
 
 
MS. SCHWEITZER:  Yes, we are. 
 
 
THE COURT:  Okay.  So I'm not going to give them 
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the same right.  If you want to file an objection to the 
third party release, they can treat you like the unimpaired 
creditors in that respect. 
 
 
MS. SCHWEITZER:  Okay. 
 
 
THE COURT:  If the Federal Reserve wants to file 
an objection, it knows how to do it, and I don't think that 
it's critical that the -- and you could, of course, vote no. 
 
 
MS. SCHWEITZER:  Right. 
 
 
THE COURT:  So I think I'm fine with that in that 
context. 
 
 
MS. SCHWEITZER:  Thank you, Your Honor.  That was 
the only clarifying question that the debtors personally had. 
 
 
THE COURT:  Okay.  Does that give everyone enough 
guidance to move the case forward in a way that addresses the 
estate's immediate needs? 
 
 
MS. ARTHUR:  I believe so, Your Honor, it does. 
 
 
THE COURT:  Okay.  While we're here -- I think 
that takes us through the agenda, but while we're here, is 
there any other matter on which the Court can be helpful to 
the parties? 
 
 
MS. ARTHUR:  Oh, a scary question, Your Honor. 
 
(Laughter) 
 
 
MS. ARTHUR:  No, Your Honor, I think that's it for 
this morning.  Thank you. 
 
 
THE COURT:  Okay.  So thank you all for this, this 
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has been very helpful and, with that, we're adjourned.  Thank 
you. 
 
 
COUNSEL:  Thank you, Your Honor. 
 
 
MS. SCHWEITZER:  Your Honor? 
 
 
THE COURT:  Yes? 
 
 
MS. SCHWEITZER:  May we just be heard with respect 
to a couple comments that they made? 
 
 
THE COURT:  You may be heard, yes.  I take it 
back, we're not adjourned. 
 
(Laughter) 
 
 
MS. SCHWEITZER:  Lisa Schweitzer from Cleary 
Gottlieb for the Reserve Bank again.  I don't want to take 
your time, that was the only contested matter on for today, I 
just thought, given where we're at, we just wanted to -- Ms. 
Arthur had previewed -- I'm trying to remember which one 
previewed -- the debtors' counsel had previewed is just there 
are some issues remaining as we head into the plan process, 
and so we just wanted to let Your Honor know the scope and I 
wanted to address one comment that was made in light of the 
last discussion. 
 
 
THE COURT:  Okay. 
 
 
MS. SCHWEITZER:  As Your Honor knows that we 
represent the Federal Reserve Bank of San Francisco, which 
has extended this PPPLF facility to the debtors, and that 
there was a substantial balance outstanding, defaults prior 
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to the bankruptcy, we've been working with the debtors.  And, 
as Your Honor sees, there's a lot of provisions in the plan 
that show the effort of that work. 
 
 
For the Reserve Bank, obviously, the emphasis has 
been the continued servicing of the loans and orderly 
transfer of servicing, to the extent needed under the plan, 
and the preservation of litigation against necessary parties 
to the extent creditor recoveries can't be paid in full. 
 
 
We're continuing to work with the debtors on these 
issues.  As Your Honor sees, there's a bunch of plan 
supplements that are needing to be done that -- just so 
you're aware that there's wind-down agreements, wind-down 
budgets, different -- I don't want to call them secondary 
because they almost are the heart of the plan that we've been 
working very constructively together, but there's still some 
wood to chop before we get to our voting deadline and 
including, as the debtors' counsel had indicated, on some of 
the margins of the releases. 
 
 
So we hope to come back before you in a month with 
all of this resolved, and we feel it's been very 
constructive, but just so you understand the bigger lay of 
the land. 
 
 
The only other point I wanted to make -- and, 
again, this isn't the hearing on the releases, but Ms. Arthur 
had mentioned that the Reserve Bank and related parties are 
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giving releases.  The Reserve Bank isn't a corporation the 
way other people have like subsidiaries and all that, so I'm 
not -- I don't believe actually that there are related 
parties legally capable of -- they can deliver releases on 
behalf of, but we're not before you today on this, it's not 
meant to be a prolonged discussion, but just because it was 
set out there, I just want the record to be clear of where 
we're at and we'll obviously be working with them on all of 
these issues.  It's not something necessarily that we were 
fighting over yesterday, but I just want to make sure that, 
since it was said, that there's no confusion or 
misapprehension on that point. 
 
 
So, again, I didn't mean to steal you away from 
ending the hearing, but I just wanted to make clear given 
that we haven't been before you in these different hearings 
that you understand where we're all working towards. 
 
 
THE COURT:  Okay.  Thank you very much for that. 
 
 
Ms. Arthur, is there anything by way of response? 
 
 
MS. ARTHUR:  We're fine. 
 
 
THE COURT:  Okay.  Let me ask this again, is there 
any other party in interest that would like the opportunity 
to be heard while we're here? 
 
(No verbal response)  
 
 
THE COURT:  Okay.  If not, again, thanks to 
everyone.  I think this has been helpful and I understand 
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more about what's going on every time that you all come in 
and explain it to me.  So very much appreciated and, with 
that, we are adjourned. 
 
 
Thank you. 
 
 
COUNSEL:  Thank you, Your Honor. 
 
(Proceedings concluded at 10:54 a.m.) 
 
 
 
 
CERTIFICATION 
 
 
We certify that the foregoing is a correct 
transcript from the electronic sound recording of the 
proceedings in the above-entitled matter to the best of our 
knowledge and ability. 
 
/s/ Tracey J. Williams                     January 19, 2023 
 
Tracey J. Williams, CET-914 
 
Certified Court Transcriptionist 
 
For Reliable 
 
 
 
/s/ Mary Zajaczkowski                      January 19, 2023 
 
Mary Zajaczkowski, CET-531 
 
Certified Court Transcriptionist 
 
For Reliable 
 
 
Case 22-10951-CTG    Doc 472    Filed 01/20/23    Page 44 of 44

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