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IN RE 4 C SOLUTIONS, INC.

No. 02-84536.

302 B.R. 592 (2003)

In re 4 C SOLUTIONS, INC., Debtor.

United States Bankruptcy Court, C.D. Illinois.

December 11, 2003.

Attorney(s) appearing for the Case

Barry M. Barash, Galesburg, IL, for Debtor.

Neal H. Levin, Chicago, IL, Gregg N. Grimsley, Nicholas J. Bertschy, Peoria, IL, Richard A. Davidson, IA, Steven A. Ginther, II, Jefferson City, MO, for Creditor.

OPINION

THOMAS L. PERKINS, Bankruptcy Judge.

Before the Court is the issue of confirmation of the Chapter 11 Plan of Reorganization filed by the Debtor, 4 C Solutions, Inc. ("DEBTOR"), and the objection to confirmation by Bank Austria Creditanstalt Corporate Finance, Inc. ("BANK AUSTRIA"). The Court agrees with BANK AUSTRIA that the plan violates the absolute priority rule and may not be confirmed.

FACTS

The DEBTOR is an Illinois...

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