IN RE ACANDS, INC.

No. 02-12687(RJN).

311 B.R. 36 (2004)

In re ACANDS, INC., Debtor.

United States Bankruptcy Court, D. Delaware.

January 26, 2004.


Attorney(s) appearing for the Case

William Wright Banks, Jr., Georgia Attorney General's Office, Atlanta, GA, Joseph M. Barry, Young, Conaway, Stargatt & Taylor LLP, Wilmington, DE, Lindsey W. Cooper, Jr, U.S Dept of Justice, Tax Division, Washington, DC, Joseph Theodore Chapman, Attorney General of Ohio, Columbus, OH, Richard H. Cross, Jr., Cross & Simon, LLC, Wilmington, DE, Brent Fraim, Pension Benefit Quaranty Corporation, Washington, DC, Edwin J. Harron, Young, Conaway, Stargatt & Taylor, Wilmington, DE, John L. Horan, Cline, Williams, Wright, Johnson, Lincoln, NE, Kartar S. Khalsa, Pension Benefit Guaranty Corporation, Office of the General Counsel, Washington, DC, Steven K. Kortanek, Klehr, Harrison, Harvey, Branzburg & Ellers, Wilmington, DE, Carl N. Kunz III, Morris, James, Hitchens & Williams LLP, Wilmington, DE, William J. Marsden, Jr., Fish & Richardson P.C., Wilmington, DE, Kathleen M. Miller, Smith, Katzenstein & Furlow LLP, Wilmington, DE, Thomas D. Walsh, McCarter & English, LLP, Wilmington, DE, for Creditors.

Kathleen Judith Campbell, Campbell & Levine LLC, Wilmington, DE, Maria Rosoff Eskin, Campbell & Levine, LLC, Wilmington, DE, Mark T Hurford, Campbell & Levine, LLC, Wilmington, DE, Aileen F. Maguire, Campbell & Levine, Wilmington, DE, for Creditor Committees.

Curtis A. Hehn, Pachulski, Stang, Ziehl, Young & Jones, Wilmington, DE, Laura Davis Jones, Pachulski, Stang, Ziehl, Young & Jones, Wilmington, DE, Michael Paul Migliore, Pachulski, Stang, Ziehl, Young & Jones, Wilmington, DE, for Debtor.

Michael Paul Migliore, Pachulski, Stang, Ziehl, Young, Jones, Wilmington, DE, James E. O'Neill, Pachulski, Stang, Ziehl, Young & Jones, Wilmington, DE, for Debtor.

Duane David Werb, Werb & Sullivan, Wilmington, DE, for Appellant.


FINDINGS OF FACT AND CONCLSIONS OF LAW RE: CHAPTER 11 PLAN CONFIRMATION

RANDALL J. NEWSOME, Chief Judge.

This Chapter 11 case is before the court pursuant to a December 15, 2003 confirmation hearing on the debtor's proposed Chapter 11 plan of reorganization. On January 23, 2004 the undersigned dictated proposed findings of fact and conclusions of law on this matter into the record. To the extent that record differs...

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