LEAHY, District Judge.
1. The background of the plan is found at p. 9 of the SEC's opinion. It there states:
"The filing of the present plan marked the culmination of a protracted consolidated proceeding involving filings by the companies and proceedings instituted by the Commission under various sections of the Act.
"Among the filings of the companies included in this consolidated proceeding was a declaration filed by United and certain of its subsidiaries...
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