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IN RE DEHON, INC.

Bankruptcy No. 02-41045-HJB, Adversary No. 04-04036-HJB, Adversary No. 04-04040-HJB, Adversary No. 04-04161-HJB.

327 B.R. 38 (2005)

In re DEHON, INC., Debtor. Stephen S. Gray, As Plan Administrator of Dehon, Inc., Plaintiff, v. Florida State University, Defendant. Stephen S. Gray, As Plan Administrator of Dehon, Inc., Plaintiff, v. University Of Alaska, Defendant. Stephen S. Gray, As Plan Administrator of Dehon, Inc., Plaintiff, v. University of Texas at Austin, Defendant.

United States Bankruptcy Court, D. Massachusetts.

June 27, 2005.

Attorney(s) appearing for the Case

Peter D. Bilowz, Leonard H. Freiman, Christian T. Haugsby, Rafael Klotz, Douglas B. Rosner, Goulston & Storrs, P.C., Daniel M. Glosband, Daniel M. Glosband, Macken Toussaint, Goodwin, Proctor & Hoar, Christian J. Urbano, Hanify & King P.C., Boston, MA, Albert Birkner, Cerha, Hempel & Spiegelfeld, Vienna, Austria, Michael Caro, Jeremy Goldring, Baker & McKenzie, London, David M. Fournier, Pepper Hamilton LLP, Wilmington, DE, Philip J. Katauskas, Pepper Hamilton LLP, Philadelphia, PA, Larry P. Zoglin, Phillips & Cohen LLP, San Francisco, CA, for Debtor.

MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

Before this Court are motions filed by the University of Alaska, Florida State University and the University of Texas at Austin (the "Defendants") to dismiss adversary proceedings brought against them by the Plan Administrator of Dehon, Inc. (the "Debtor").1 The Plan Administrator alleges that the Debtor made pre-petition payments to the Defendants that qualify...

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