MEMORANDUM OPINION AND ORDER
JULIE A. ROBINSON, Bankruptcy Judge.
Before the Court for consideration are two competing plans of reorganization, that of the Debtor and ANICO. The Court conducted a confirmation hearing on August 29 through 31, 2000. For the reasons expressed herein, the Court concludes that the Plan proposed by the Debtor is confirmable; the Plan proposed by ANICO is not confirmable; and the Plan of Debtor will be confirmed.
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