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IN RE POTOMAC IRON WORKS, INC.

Bankruptcy No. 93-1-6031-PM.

217 B.R. 170 (1997)

In re POTOMAC IRON WORKS, INC., Debtor.

United States Bankruptcy Court, D. Maryland, at Greenbelt.

December 8, 1997.

Attorney(s) appearing for the Case

Janet M. Nesse, Silverspring, MD, for Debtor.

Sylvia Brokos, Baltimore, MD, for State of Maryland.

Margery Lieber, Washington, DC, for Special Litigation, N.L.R.B.

Christopher Hamlin, Greenan, Walker, Trainor & Billman, Greenbelt, MD, for Unsecured Creditors Committee.

Mark Blank, Washington, DC, for Pension Benefit & Guaranty Corp.

Julie Mack, Greenbelt, MD, U.S. Trustee.

Marc Albert, Alexandria, VA, Court Appointed Examiner.

Gregory Hrebiniak, Justice Department, Tax Division, Washington, DC, for U.S., Internal Revenue Service.

Mark Sorrentino, State of Maryland, Atty. Generals Office, Baltimore, MD, for Unemployment Insurance Contribution.

MEMORANDUM OF DECISION

PAUL MANNES, Bankruptcy Judge.

Before the court for determination is a discrete issue presented by the Fourth Amended Plan of Reorganization of the debtor, Potomac Iron Works, Inc. ("Potomac Iron" or "debtor"). The issue presented is whether a Plan should be confirmed with an effective date more than one year from the date of confirmation. This court has jurisdiction pursuant to 28 U.S.C. § 1334 (District Courts have original...

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