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IN RE MONTGOMERY WARD & CO., INC.

Nos. 04-1749, 04-1880.

428 F.3d 154 (2005)

In re: MONTGOMERY WARD & CO., INCORPORATED, Debtor Reliance Insurance Company; United Pacific Insurance; Reliance Surety Co; Reliance National Indemnity Company; v. Colonial Penn Franklin Insurance Company, Travelers Casualty and Surety Company, as assignee of the indemnity and certain other rights of Reliance Insurance Company, for itself and as successor in interest by merger with Reliance Surety Company, United Pacific Insurance Company and Reliance National Indemnity Company, Appellants AIG Premier Insurance Company, (f/k/a Colonial Penn Franklin Insurance Company, successor in interest for Forum Insurance Company), Appellant.

United States Court of Appeals, Third Circuit.

November 3, 2005.

Attorney(s) appearing for the Case

Brian P. Flaherty (argued), Wolf, Block, Schorr & Solis-Cohen, Philadelphia, PA, for Appellants/Cross-Appellees.

Jeffrey C. Wisler, Marc J. Phillips, Connolly Bove Lodge & Hutz, Wilmington, DE, Donald Flayton (argued), Kenneth M. Gorenberg, Wildman, Harrold, Allen & Dixon, Chicago, IL, for Appellee/Cross-Appellant.

Before ROTH, FISHER and GREENBERG, Circuit Judges.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

I. FACTUAL AND PROCEDURAL HISTORY

Plaintiffs Reliance Insurance Company, Reliance Surety Company, United Pacific Insurance Company, and Reliance National Indemnity Company (hereinafter "Reliance")1 appeal from a judgment of the district court dismissing objections to and adopting the proposed findings of fact and conclusions of law of the bankruptcy court in this...

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