MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
The matters before the Court for decision are the objections of the Federal Deposit Insurance Corporation, as Liquidating Agent of Capitol Bank and Trust Company (the "FDIC"), and the Resolution Trust Corporation, as the Receiver of New England Federal Savings Association (the "RTC"), to the Second Amended Plan (the "Plan") filed by the above-referenced debtor, Barney and Carey...
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