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IN RE DOW CORNING CORP.

Bankruptcy No. 95-20512.

244 B.R. 634 (1999)

In re DOW CORNING CORPORATION, Debtor.

United States Bankruptcy Court, E.D. Michigan, Northern Division.

December 2, 1999.

Attorney(s) appearing for the Case

Barbara J. Houser, George Tarpley, Craig J. Litherland, David Bernick, David Ellerbe, Sheinfeld, Maley & Kay, P.C., for Debtor.

Ogden N. Lewis, Michael S. Flynn, Davis Polk & Wardwell, Sheryl L. Toby, Honigman, Miller, Schwartz & Cohn, for the Official Committee of Unsecured Creditors.

Ralph R. Mabey, LeBoeuf, Lamb, Greene & MacRae, L.L.P., Robert S. Hertzberg, Hertz, Schram & Saretsky, P.C., for Halcyon.

Charles Wolfson, for Certain New Zealand Claimants.

David J. Hutchinson, Fernando Vergueiro, for Brazilian Claimants.

John White, Jr., Geoffrey White, for Class 5 Nevada Claimants.

Kenneth H. Eckstein, Jeffrey S. Trachtman, Kramer Levin Naftalis & Frankel LLP, for the Official Committee of Tort Claimants.

Mark Phillips, H. Jeffrey Schwartz, for Official Committee of Physicians Claimants.

Glenn Gillette, for the United States Government.

Sybil Shainwald, Stephen H. Weiner, for Foreign Claimants.

John T. Johnson, P.C., for Certain Claimants from The Netherlands.

Peter Cashman, David Goroff, for Australian Claimants.

Leslie K. Berg, Office of the U.S. Trustee.

AMENDED OPINION ON THE CLASSIFICATION AND TREATMENT OF CLAIMS

ARTHUR J. SPECTOR, Chief Judge.

The Debtor and the Official Committee of Tort Claimants negotiated and on November 9, 1998 filed a Joint Plan of Reorganization. The plan (hereafter referred to simply as the "Plan") was subsequently amended on February 4, 1999 and modified various times. The hearing on confirmation of the Plan commenced on June 28, 1999 and closing arguments were heard on...

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