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: November 22 at 2:00 p.m. Objection Deadline: November 17, 2005 at 4:00 p.m.

DEBTORS MOTION FOR AN ORDER AUTHORIZING THE IMPLEMENTATION OF A KEY EMPLOYEE RETENTION PROGRAM 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, authorizing the implementation of a key employee retention program. In support of this Motion, the Debtors respectfully state as follows:

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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0555927051107000000000021

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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 are section 363(b) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code) and Rule 6004-3 of the Local Rules of Bankruptcy Procedure for the United States Bankruptcy Court for the Eastern District of Michigan (the Local Rules). 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 Sates Trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 6. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG. 7. On August 29, 2005, the Debtors filed their Motion for Entry of an Order

Approving the Employment Agreements of Frank Macher, as President and Chief Executive 2
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Officer, and Certain Other Members of the Debtors New Management Team [Docket No. 1008] (the Management Team Motion) requesting, inter alia, authority to employ Frank Macher as President and Chief Executive Officer and several other members of the Debtors new management team. In addition, the Debtors sought authority to approve the Success Sharing Plan (as defined below) as to Mr. Macher and the other executives who were part of the Management Team Motion. This Court entered an order approving the Management Team Motion on September 12, 2005 [Docket No. 1144] (the Management Team Order). Although the employment of Mr. Macher and the new management is essential to have a strong team of senior management, the Debtors realize that this is not enough, on its own, to meet the Debtors human capital needs. 8. The Debtors operate a multinational automobile parts manufacturing enterprise,

and the retention of certain key employees is essential to their continued restructuring and business operations. The Debtors well-publicized economic problems and subsequent

chapter 11 filing have created a climate of instability for employees. A significant number of employees in positions critical to the Debtors continuing businesses have been actively recruited by companies, some successfully. Because of such recruitment efforts and certain other factors, the Debtors have had great difficulty retaining employees who occupy critical roles and whose skills and competencies are essential to a successful reorganization. 9. To stem attrition and retain the valuable knowledge and experience of the

remaining officers and key employees and assist the Debtors with retaining certain employees during plant consolidations (collectively, the Key Employees), the Debtors have developed a key employee retention program (the KERP). The KERP consists of two components, the Retention Plan and the Success Sharing Plan.

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A.

The Debtors Need for the KERP 10. Preserving and enhancing the value of the Debtors estates depends on the

retention of the Key Employees. The Key Employees are intimately familiar with the Debtors businesses, and their experience is necessary for the efficient management of the Debtors continuing operations. The Key Employees have developed valuable institutional knowledge and relationships with the Debtors customers, vendors, advisors and other employees. These relationships aid the efficient administration of the Debtors business operations. Even if the Debtors were able to find new, qualified individuals to perform the Key Employees job functions, the loss of these relationships and of the Key Employees institutional knowledge would have a detrimental impact on the Debtors estates. Further, any attempt to replace the Key Employees would present an additional cost to the Debtors estates and an added burden to the already-overtaxed senior management. 11. The Debtors management team had been decimated prior to the Petition Date,

and notwithstanding the relief granted in the Management Team Order, significant gaps still exist in the Debtors management. Further, in the two years prior to the Petition Date, the Debtors had been unable to provide the Key Employees with meaningful raises or bonuses.2 This, in

combination with the financial uncertainty of the Debtors businesses, created significant turnover and retention problems. For instance, thus far in 2005 alone, the Debtors have lost more than 62 employees from the Soft Trim business unit, 81 employees from the plastics business unit, 100 employees from the engineering and design function and an additional 55 employees from the balance of the corporate staff. The total reduction in annual salary resulting

In fact, the last bonus payment to the Debtors employees occurred in April 2003 to 306 participants, with the average payment being $4,500.

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from unreplaced turnover is estimated at $26 million. The Debtors also have lost experienced plant managers in Americus GA, Athens TN, Old Fort NC, Westland MI, Springfield TN and Sterling Heights MI, thereby adding to the burden to improve efficiency and productivity. Exit interviews with employees indicate that instability of the company is the primary reason for leaving. Thus, retaining the current management team and other Key Employees is critically important to the Debtors. 12. Additionally, certain of the Debtors customers have expressed concern over the

gaps in the Debtors management and have stated that those gaps may be an impediment to awarding new business to the Debtors. The Debtors other major constituencies also have expressed to the Debtors that the viability of a stand-alone reorganization depends in part upon the Debtors hiring new management and retaining key employees going forward. The KERP is intended to address the concerns of these major constituencies. 13. The KERP also contains provisions to authorize the Debtors to provide limited

severance and retention bonuses to salaried and hourly employees in connection with plant closings. It is the Debtors judgment and experience that providing these benefits will provide inducement for the employees to finish their work in connection with the plant closings so that the value of these estates may be maximized through an orderly transition of plant work. 14. At the same time, the Debtors have kept in mind the financial constraints under Therefore, the KERP has been carefully structured to avoid

which the Debtors operate.

unnecessary or excessive incentives and has been tailored to provide bonuses only to those Key Employees whom senior management truly believes are critical to the success of these chapter 11 cases.

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15.

In developing the KERP, the Debtors and Towers, Perrin, Foster & Crosby

(Towers Perrin), analyzed the need for and merits of such a program.3 Based upon an analysis of similar programs in other large chapter 11 cases, the Debtors and Towers Perrin believe that the KERP is comparable in design and scope to the programs implemented in those cases. 4 The Debtors submit that the incentives provided by the KERP are comparable to those implemented in other large chapter 11 cases and ultimately are less costly than the burdens that the loss of the Key Employees would entail. The KERP A. Development of the KERP 16. The Debtors, in conjunction with Towers Perrin and the constituencies in these

cases, have worked to develop and refine the proposed KERP, which the Debtors believe strikes the appropriate balance between (a) motivating Key Employees to remain employed with the Debtors for the Debtors to accomplish their goals and (b) respecting the financial limitations the Debtors are facing at this juncture in these chapter 11 cases. 17. The Debtors, led by Mr. Macher, underwent a structured process to determine At the outset, senior

which Key Employees would be eligible for the proposed KERP.

management considered what objectives and needs should drive the decision-making process. Next, the most senior executives, who are integral to the restructuring process and the ongoing businesses, were chosen for the Success Sharing Plan described below with the intention that such executives would take primary responsibility for managing and running the businesses on a
3 Towers Perrin is a global professional services firm that helps organizations around the world optimize performance through effective people, risk and financial management. They have served large organizations in both the private and public sectors for 70 years, with a client base that includes three-quarters of the worlds 500 largest companies and three-quarters of the Fortune 1000 U.S. companies. Of course, the Debtors have throughout this process discussed (and continue to do so) the KERPs parameters with the Committee and the Debtors senior, secured pre- and postpetition lenders.

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day-to-day basis. Those executives were then asked to identify other senior staff and Key Employees for categories A and B described below. Then, the management team was asked to identify the proper participants for category C described below. Finally, after the initial list was created, senior management reviewed the list and assessed each proposed participant to ensure each was truly critical to the Debtors and appropriate for the KERP. The Success Sharing Plan was developed in conjunction with the Committee and the Debtors prepetition senior secured lenders.5 This plan is designed to ensure that the Debtors Key Employees are

incentivized to maximize the value of these estates. B. The KERP 18. As stated above, the KERP consists of the Retention Plan and the Success Sharing

Plan. These plans are intended to operate in conjunction with each other; however, only the most senior Key Employees are eligible for the Success Sharing Plan, and a Success Sharing Plan participant cannot be a Retention Plan participant (and vice versa). i. 19. The Retention Plan

The Retention Plan provides cash bonus payments to encourage Key Employees

to continue their employment with the Debtors following the filing of a chapter 11 plan or sale transaction(s) and through its effectuation. 20. The Debtors have identified approximately 220 Key Employees who would be

eligible to participate in the Retention Plan. Final participation and award levels under the Retention Plan will remain subject to the final approval of the Chief Executive Officer and the Board of Directors to ensure that the benefits of the Retention Plan to the Debtors are
5

At the time of filing this Motion, the Debtors were in continuing, good-faith discussions regarding certain aspects of the KERP, including discussions regarding scope and participation. The Debtors will be prepared to present at the hearing on this Motion, preferably in-camera, to the extent requested or necessary, all information required under Local Rule 6004-3 not otherwise contained in this Motion.

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maximized, but in any event, the total Retention Plan cost will not exceed $9.5 million, save costs associated with the plant closing portion of the Retention Plan. 21. The Retention Plan would establish a three-tier payment structure.6 Tier A

consists of key senior staff and technical contributors who are entitled to a retention payment of 50% of base salary. Tier B consists of other Key Employees identified by senior management who receive a retention payment of 35% of base salary. Finally, tier C consists of critical engineering and design technical employees who are eligible for a retention payment of 25% of base salary. 22. The retention payments will be paid in three separate installments. First, 25%

will be paid no later than December 15, 2005. An additional 25% will be paid on April 30, 2006. The final 50% will be paid on the effective date of the approved chapter 11 plan or effectuation of a sale transaction(s) involving substantially all of the Debtors assets. If any participant is a member of an operating unit that is sold prior to confirmation of a plan of reorganization or sale of substantially all of the Debtors assets, the remaining unpaid benefits due to the affected employee under the Retention Plan would be accelerated to be paid no later than the closing date of the sale of the operating unit. 23. In addition to establishing bonuses for Key Employees, the Retention Plan would

establish a discretionary pool of $250 thousand for Key Employees not otherwise covered by the Retention Program. These bonuses generally would be less than those allocated to covered Key Employees (approximately 10 to 20% of base salary). This discretionary pool is a necessary

As identified in footnote 5 above, at the time of filing this Motion, the Debtors were in continuing discussions regarding the scope and participation of the KERP. The Debtors have shared proposed participant information with the Committee and the Debtors pre- and postpetition senior, secured lenders. The Debtors will be prepared to provide more detailed information regarding the participants and breakdown between the different tiers, to the extent necessary, at the hearing on this Motion.

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component of the KERP because it allows the Debtors to address retention needs that arise after implementation of the KERP proposed herein. The Chief Executive Officer would determine participation in the discretionary pool, and no employee that receives funds from the discretionary pool could participate in other aspects of the Retention Plan. 24. The Retention Plan also contains a separate allocation for employees who are

affected by plant closings. Specifically, for any plant that is closed, the Debtors would be authorized to award any (a) salaried employee employed at the closing plant a severance benefit of up to twelve weeks of base salary and continued medical benefits and (b) hourly non-union employee employed at the closing plant up to two weeks of severance pay and up to twelve weeks of continued medical benefits. Participants in the plant-closing portion of the Retention Plan are not eligible for participation in the other provisions of the Retention Plan. 25. Notwithstanding the foregoing, any Retention Plan participant who voluntarily

leaves before a given payment is due would forfeit the remainder of the Retention Plan payments otherwise due to him. Retention Plan participants terminated without cause, however, would be eligible for any remaining awards due to him under the Retention Plan. All Retention Plan awards (other than medical and other non-cash benefits) would be paid in cash. Finally,

Retention Plan benefits would not be in lieu of other compensation or employee benefits otherwise due to the employee. ii. 26. The Success Sharing Plan7

In addition to the Retention Plan, the Debtors have developed an incentive

compensation pool program (the Success Sharing Plan).8 As with the Retention Plan, final
7

As described above, the Court previously approved the Success Sharing Plan with respect to Mr. Macher and certain other executives pursuant to the Management Team Order. Accordingly, by this Motion, the Debtors seek approval to implement the Success Sharing Plan as to all other eligible Success Sharing Plan participants.

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participation and award levels under the Success Sharing Plan will remain subject to the final approval of the Chief Executive Officer and the Board of Directors to ensure that the benefits of the Success Sharing Plan to the Debtors are maximized, but in no event will more than 40 employees (excluding the Chief Executive Officer) participate in the Success Sharing Plan.9 27. The Success Sharing Plan consists of three primary components: (a) an annual

bonus program; (b) payment of up to 12 months of base severance pay (according to an employees Court-approved employment agreement or at the discretion of the Chief Executive Officer and the Board of Directors); and (c) a Success Sharing pool bonus payable upon confirmation of a plan or sale(s) of substantially all of the Debtors assets. Incentives under the Success Sharing Plan pool would vary according to either: (a) post-reorganization enterprise value (total debt of the reorganized entity plus the market value of equity trading 60 days after the effective date of a chapter 11 plan for the Debtors); or (b) aggregate transaction value in the event of the sale or sales of substantially all of the Debtors assets. 28. The minimum funding for the Success Sharing Plan pool described below is

$5 million, which pool increases based on the aggregate enterprise or transaction value of $1.2 billion. This pool increases based on the aggregate enterprise or transaction value. Where this value is $1.2 to $1.5 billion, there is a 1.5% increase for each $1 million of enterprise value. From $1.5 billion to $2 billion, a 3.1% incremental increase for each additional $1 million in enterprise/transaction value is funded. Finally, for values above $2 billion, there is a 4% increase

A copy of the Success Sharing Plan is attached hereto as Exhibit B. The summary of the Success Sharing Plan in this Motion is provided solely for the convenience of the Court and parties in interest. In the event of a conflict between the summary herein and Exhibit B, the terms of Exhibit B shall govern. As identified in footnote 5 above, at the time of filing this Motion, the Debtors were in continuing discussions regarding the scope and participation of the KERP. The Debtors have shared proposed participant information with the Committee and the Debtors pre- and postpetition senior secured lenders. The Debtors will be prepared to provide more detailed information regarding the participants, to the extent necessary, at the hearing on this Motion.

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for each incremental $1 million of enterprise/transaction value. The maximum possible funding is capped at $35 million. 29. The Success Sharing Plan is further described as follows: a. Each Success Sharing Plan participant would be entitled to an annual bonus of up to 50% of his base salary, paid semi-annually, guaranteed for the first year following Court approval of the KERP and thereafter based on achievement of EBITDA levels as agreed by the Debtors, the Committee and the steering committee for the Debtors senior, secured prepetition lenders. Each Success Sharing Plan participant would be entitled to severance compensation of twelve-months of his base salary. The Chief Executive Officer is entitled to 20% of the Success Sharing Plan pool. Other top executives (up to 10 individuals excluding the CEO) are entitled to up to 50% of the Success Sharing Plan pool, subject to the approval of the Board of Directors with a cap per individual of 10% of the total Success Sharing Plan pool (or 20% of the portion allocated to top executives, assuming a total allocation of 50%). Selected members of the senior management team (up to 30 individuals), as determined by the Chief Executive Officer, are entitled to the remainder of the pool, subject to the approval of the Board of Directors and others, with a cap per individual of 2% of the total pool (or about 6.7% of the portion allocated to this group, assuming a total allocation of 30%).

b. c. d.

e.

30.

To be eligible for a payout under the Success Sharing Plan pool, employees would

need to be employed by the Debtors 60 days after the effective date of the chapter 11 plan or sale of substantially all of the Debtors assets. In the event an employee was terminated without cause, however, he would still be entitled to his payment under the Success Sharing Plan pool, unless his particular employment agreement contains a different arrangement. Any Success Sharing Plan participant who voluntarily leaves before a given payment is due would forfeit the remainder of the Success Sharing Plan payments otherwise due to him. Payments under the

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Success Sharing Plan would not be in lieu of other compensation or benefits otherwise due to the employee. 31. In the event of a sale, joint venture or merger of all or substantially all of the

Debtors assets, 100% of the bonus pool would be funded into a segregated trust account and would be payable in kind (the same type of compensation paid to the Debtors as part of the transaction, i.e., cash or securities) and in the same percentage of consideration as received by the Debtors in the transaction. The payout would be made after Court approval and upon the earlier of (a) the effective date of termination of the employee and (b) 30 days after the effective date of the chapter 11 plan. In the event of a reorganization of a substantial portion of the Debtors businesses, 50% of the bonus pool would be payable in cash 60 days after the effective date of the chapter 11 plan and 50% would be distributed in the form of common stock of the reorganized Debtors with a two year vesting period. Relief Requested 32. By this Motion, the Debtors seek an order authorizing the Debtors to implement

the KERP, which consists of the Retention Plan and the Success Sharing Plan. Basis for Relief 33. The Debtors seek authority pursuant to section 363(b) of the Bankruptcy Code to

implement the KERP. The KERP provides incentives to the Key Employees to remain with the Debtors and to contribute to the Debtors efforts in these chapter 11 cases. 34. Section 363(b) provides in relevant part that the 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). A court can authorize a debtor to use property of the estate pursuant to section 363(b) when such use is an exercise of the Debtors sound business judgment and when the use of the property is proposed in good faith. See, e.g., Stephen Indus., Inc. v. 12
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McClung, 788 F.2d 386, 390 (6th Cir. 1986) (adopting the sound business purpose standard for sales proposed pursuant to section 363(b)); In re Abbotts Dairies of Pennsylvania Inc., 788 F. 2d 143 (3d Cir. 1986); In re Delaware Hudson R.R. Co., 124 B.R. 169, 176 (Bankr. D. Del. 1991). Once the Debtors have articulated a valid business purpose for use of the property, a presumption arises that the Debtors decision is made on an informed basis, in good faith and in the honest belief that the action is in the best interest of the company. See In re Integrated Resources, Inc., 147 B.R. 650, 656 (Bankr. S.D.N.Y. 1992). 35. The legal standard for approving key employee retention programs, such as the

KERP, is clear and well-established: Bankruptcy courts will approve key employee retention programs if the debtor has used proper business judgment in formulating the program and the court finds the program to be fair and reasonable. In re Aerovox, Inc., 269 B.R. 74, 80 (Bankr. D. Mass. 2001); see also In re America West Airlines, Inc., 171 B.R. 674, 678 (Bankr. D. Ariz. 1994); In re Interco Inc., 128 B.R. 229, 234 (Bankr. E. D. Mo. 1991). When key employees are an essential component of the debtors continued operations, this is generally sufficient to meet the legal standard for approval of the key employee retention program. See In re America West Airlines, 171 B.R. at 678 (approving the award of success bonuses to certain officers and employees as within a debtors sound business judgment); In re Interco Inc., 128 B.R. at 234 (authorizing debtor to assume pre-petition severance contracts and approving performance based retention program to ensure critical employees remained with the debtor). 36. Implementing the KERP has a sound business purpose maximizing the value

of the Debtors estates. The Key Employees are experienced and talented business people who are intimately familiar with the Debtors businesses. Furthermore, it would be difficult and

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expensive for the Debtors to attract and hire qualified replacements if the Key Employees were to leave, and such attrition would adversely affect the Debtors businesses. 37. To maintain a cohesive and motivated management team during a bankruptcy

process, debtors frequently implement various combinations of incentive compensation, retention and severance programs. Without such programs, essential employees will leave a debtors employ to pursue other employment opportunities offering greater financial rewards rather than enduring the uncertainties inherent in the bankruptcy process. Recognizing these risks, courts have authorized employment and incentive plans similar to the KERP in other large chapter 11 cases. See, e.g., In re Meridian Automotive Systems--Composites Operations, Inc., Case No. 05-11168 (MFW) (Bankr. D. Del. August 23, 2005); In re BBi Enters., L.P., Case No. 05-46580 (TJT) (Bankr. E.D. Mich. May 4, 2005); In re Tower Automotive, Inc., Case No. 0510578 (ALG) (Bankr. S.D.N.Y. March 30, 2005); In re Intermet Corp., Case No. 04-67597 (MBM) (Bankr. E.D. Mich. Dec. 22, 2004); In re Ormet Primary Aluminum Corp., Case No. 0451255 (Bankr. S.D. Ohio Jan. 30, 2004); In re Buckeye Steel Castings Co., Case No. 02-66859 (Bankr. S.D. Ohio Jan. 7, 2003). 38. The KERP is designed to provide incentives sufficient to (a) retain the Key

Employees and (b) maximize the value of the Debtors estates. At the same time, keeping in mind the financial constraints under which the Debtors operate, the KERP has been carefully structured to avoid unnecessary or excessive expenditure. In light of the foregoing, the Debtors believe that the incentives provided under the KERP are reasonable and appropriate and that the requested approval of the KERP will allow the Debtors to retain the Key Employees to maximize the value of their estate. The approval of the KERP is therefore in the best interest of the Debtors, their creditors and other parties in interest.

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Notice 39. Notice of this Motion has been given to the Primary Service List and the 2002

List as required by the Case Management Procedures.10 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 40. court. No prior motion for the relief requested herein has been made to this or any other

10

Capitalized terms used in this paragraph 39 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].

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WHEREFORE, the Debtors respectfully request an entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the implementation of the KERP and (b) granting such other further relief as is just and proper. Dated: November 7, 2005 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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EXHIBIT A

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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 AUTHORIZING THE IMPLEMENTATION OF A KEY EMPLOYEE RETENTION PROGRAM Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for entry of an order authorizing the implementation of a key employee retention program; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties 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

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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

K&E 10727697.12

pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; notice of this Motion and the opportunity for a hearing on this Motion was appropriate under the particular circumstances and that no other or further notice need by given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. entirety. 3. All payments due under the Retention Plan and the Success Sharing Plan The Motion is granted in its entirety. The Retention Plan and the Success Sharing Plan are approved in their

shall be entitled to administrative expense priority pursuant to 11 U.S.C. 503(b)(1). 4. The Debtors are authorized to take all actions necessary to effectuate the

relief granted pursuant to this Order in accordance with the Motion. 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

related to the implementation of this Order.

Dated: __________________, 2005 United States Bankruptcy Judge

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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 DEBTORS MOTION FOR AN ORDER AUTHORIZING THE IMPLEMENTATION OF A KEY EMPLOYEE RETENTION PROGRAM PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed their Motion for an Order Authorizing the Implementation of a Key Employee Retention Program (the Motion). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Motion 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.)

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.

K&E 10727697.12

PLEASE TAKE FURTHER NOTICE THAT in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294] (the Case Management Procedures), if you wish to object to the Court granting the relief sought in the Motion, or if you want the Court to otherwise consider your views on the Motion, no later than November 17, 2005 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 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 the documents so that they are received on or before November 17, 2005 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to: Carson Fischer, P.L.C. Attn: Joseph M. Fischer 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com -and-

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

2
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Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, NY 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -andKirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Motion are timely filed and served, the Court may grant the Motion 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.

3
K&E 10727697.12

Dated: November 7, 2005

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

4
K&E 10727697.12

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that on the 7th day of November, 2005, I caused to be served, by e-mail (to parties who have provided a valid e-mail address), facsimile (to parties who have not provided a valid e-mail address) and by overnight delivery (to all parties who have not provided a valid e-mail address or a valid facsimile number), a true and correct copy of the foregoing Debtors Motion for an Order Authorizing the Implementation the of a Key Employee Retention Program on the parties on the attached service list.

Dated: November 7, 2005 /s/ Marc J. Carmel Marc J. Carmel

K&E 10778254.2

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treasReg@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com sas@simanlaw.net jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com jtrotter@stradley.com tpryce@ford.com afriedman@textron.com gbush@bankofny.com elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com djury@steelworkers-usw.org mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca rcrocker@vonbriesen.com blanderson@eastman.com mcruse@wnj.com mwarner@warnerstevens.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com oiglesias@wlross.com RWhelehan@wcsr.com susser@youngpc.com pjanovsky@zeklaw.com

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(no valid e-mail) CREDITOR NAME Acord Inc American General Finance Attorney General of MI Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Battle Creek City Of Longview City Of St Joseph City Of Sterling Heights City Of Stockton Clark Hill PLC Colbond Inc Contrarian Capital Management LLC Dayton Bag & Burlap Co Delphi Dow Chemical Co DuPont DuPont Enerflex Solutions LLC Exxon Chemicals Gaston County GE Polymerland Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Janesville Products Kentucky Revenue Cabinet Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC Meridian Magnesium Mighty Enterprises Inc Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Orlando Corporation Paul Weiss Rifkind Wharton & Garrison LLP Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp Skadden Arps Slate Meagher & Flom LLP South Carolina Dept Of Revenue Southco Standard Federal Bank CREDITOR NOTICE NAME John Livingston Matthew H Rick Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Income Tax Division Water Utilities Water Department James P Bulhinger City Treasurer Economic Development E Todd Sable Don Brown Seth Lax Jeff Rutter Sharon Van Zeeland David Brasseur Bruce Tobiansky Susan F Herr Todd McCallum Paul Hanson Val Venable Robena Vance Bill Weeks Laura Kelly Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook David M Gurewitz Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty FAX 248-852-6074 217-356-5469 517-373-2060 412-777-4736 312-827-8542 312-827-8542 616-527-3385 269-966-3629 903-237-1004 269-983-9875 586-276-4077 209-937-5099 313-965-8252 828-665-5005 203-629-1977 937-258-0029 248-655-8932 989-638-9852 240-250-0895 302-355-2969 248-430-0134 281-584-7946 704-862-6262 704-992-4933 248-443-0090 770-258-3901 248-625-7442 502-564-3875 248-377-0800 630-595-0336 989-894-2232 517-663-2714 808-828-6299 573-751-7232 213-368-7076 313-226-3800 905-677-1851 212-757-3990 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 302-651-3001 803-898-5147 610-361-6082 248-816-4352

Stephen J Shimshak & Netanella T Zahavi Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Gregg M Galardi Esq Sales & Use Tax Division Lorraine Zinar Daniel Watson

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(no valid e-mail) CREDITOR NAME Stark Reagan PC State Of Michigan Tax Administrator Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unifi Inc Unique Fabricating Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc Visteon Climate Control Wickes Manufacturing Co CREDITOR NOTICE NAME Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie FAX 248-641-9921 517-241-8077 401-222-3145 401-725-5160 248-280-2110 401-333-3648 336-316-5422 248-853-8422 519-944-7748 586-755-8988 586-939-4216 412-642-5614 734-727-9481 248-824-1882

Tom Tekieke General Fax Terry Nardone Adriana Avila JoAnn Haller co Jay B Knoll of C&A

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CREDITOR NAME Advanced Composites Inc Assitant Attorney General of Texas Assoc Receivables Funding Inc Basell USA Inc Basf Corporation Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Barberton City Of Barberton City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City of Kalamazoo City Of Phoenix City Of Roxboro City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp Corning Inc Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye

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EXHIBIT B

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 above-captioned debtors (collectively the Debtors) Motion for an Order Authorizing the Implementation of a Key Employee Retention Program (the Motion) is scheduled to be heard before the Honorable Steven W. Rhodes on November 22, 2005 at 2:00 p.m., or as soon thereafter as counsel may be heard, in his courtroom in the United States Bankruptcy Court, 211 W. Fort Street, Detroit, Michigan 48226.

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.

K&E 10727697.12

PLEASE TAKE FURTHER NOTICE that if no responses to the Motion are timely filed and served, the Court may grant the Motion 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. Dated: November 7, 2005 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

2
K&E 10727697.12