CAROL A. DOYLE, Bankruptcy Judge.
PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW
This matter is before the court on HA-LO's motion for partial summary judgment with respect to Counts I, II and III of its complaint against five insurance companies, the insurers' cross motion for summary judgment with respect to Count I, and Zurich's motion to dismiss Counts II and III. The court orally announced its proposed findings of fact and conclusions
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