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IN RE BOSTON REGIONAL MEDICAL CENTER, INC.

Bankruptcy No. 99-10860-CJK, Adversary No. 00-1390.

298 B.R. 1 (2003)

In re BOSTON REGIONAL MEDICAL CENTER, INC., Debtor. Boston Regional Medical Center, Inc., Plaintiff, v. Hanson S. Reynolds and Gary Douglas Rose, in their capacities as Co-Trustees of the Elizabeth Krauss Revocable Trust, the Elizabeth Krauss Charitable Remainder Annuity Trust, and the Elizabeth Krauss 1998 Charitable Remainder Annuity Trust, and The Attorney General of the Commonwealth of Massachusetts, Defendants, and First Lutheran Church and the First Church of Christ, Scientist, Interveners.

United States Bankruptcy Court, D. Massachusetts.

August 14, 2003.

Attorney(s) appearing for the Case

Charles R. Bennet, Jr., Kathleen R. Downing, Boston, MA, for Plaintiff.

Robert B. Foster, Boston, MA, for Reynolds.

Lawrence K. McCarthy, Roxbury, MA, for Rose.

Deirdre Rosenberg, Johanna Soris, Boston, MA, for Attorney General of Comm. of MA.

Michael G. Gilleran, Boston, MA, for Interpleader First Lutheran Church.

Theodore E. Dinsmoor, William V. Sopp, Boston, MA, for Interpleader The First Church of Christ, Scientist.

PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW

CAROL J. KENNER, Bankruptcy Judge.

The principal issue presented by this adversary proceeding is whether, under Massachusetts law, a debtor charitable corporation that has permanently discontinued its charitable operations (in this case, the provision of medical services) and entered liquidation proceedings nonetheless remains qualified to receive a bequest intended for charitable purposes, where the...

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