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MATTER OF SEWELL MFG. CO., INC.

Bankruptcy No. N95-12163-WHD.

195 B.R. 180 (1996)

In the Matter of SEWELL MANUFACTURING COMPANY, INC., Debtor.

United States Bankruptcy Court, N.D. Georgia, Newnan Division.

May 1, 1996.

Attorney(s) appearing for the Case

Charles E. Campbell, Jeffery W. Cavender, Hicks, Maloof & Campbell, Atlanta, Georgia, for Debtor.

Jean Marie Breen, Office of the General Counsel, Pension Benefit Guaranty Corporation, Washington, DC, for PBGC.

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Now before the Court in this case is the "Motion for Approval of Distress Termination of Sewell Manufacturing Company Cash Balance Pension Plan." As part of the Chapter 11 bankruptcy proceedings of Sewell Manufacturing Company, Inc. (hereinafter "the Debtor") and an integral step in the Debtor's termination of its defined benefit plan pursuant to the Employee Retirement Income Security Act of 1974 (hereinafter...

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