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IN RE KAISER ALUMINUM CORP.

Bankruptcy No. 02-10429 JKF. CIV.A. No. 05-135 JJF.

339 B.R. 91 (2006)

In re KAISER ALUMINUM CORPORATION, a Delaware corporation, et al., Debtors: Law Debenture Trust Company, of New York, Appellant, v. Kaiser Aluminum Corporation, et al., Appellees.

United States District Court, D. Delaware.

March 8, 2006.

Attorney(s) appearing for the Case

Francis A. Monaco, Jr., Esquire of Monzack and Monaco, P.A., Wilmington, DE, Of Counsel: Tina Niehold Moss, Esquire and Steven M. Rabinowitz, Esquire of Pryor Cashman Sherman & Flynn, LLP, New York, NY, for Appellant.

Daniel J. DeFranceschi, Esquire; Kimberly D. Newmarch, Esquire and Jason M. Madron, Esquire of Richards, Layton & Finger, Wilmington, DE, Of Counsel: Gregory M. Gordon, Esquire; Richard A. Chesley, Esquire and Daniel P. Winikka, Esquire of Jones Day, Dallas, TX, for Appellee, Kaiser Aluminum Corporation.

Kathleen M. Miller, Esquire of Smith Katzenstein & Furlow LLP, Wilmington, DE, Of Counsel: Jeffrey B. Cohen, Esquire, Chief Counsel; Charles L. Finke, Esquire, Associate Chief Counsel; James L. Eggeman, Esquire and Joel W. Ruderman, Esquire of Pension Benefit Guaranty Corporation, Washington, D.C. for Appellee, Pension Benefit Guaranty Corporation.

William P. Bowden, Esquire and Gregory A. Taylor, Esquire of Ashby & Geddes, Wilmington, DE, Of Counsel: Lisa Beckerman, Esquire and Brian A. Kilmer, Esquire of Akin Gump Strauss Hauer & Feld LLP, New York, NY, for the Official Committee of Unsecured Creditors.

MEMORANDUM OPINION

FARNAN, District Judge.

Presently before the Court is an appeal by Appellant, Law Debenture Trust Company of New York ("LDTC") from two Orders entered by the United States Bankruptcy Court for the District of Delaware (the "Bankruptcy Court") on January 25, 2005:(1) the Order approving the settlement agreement between the Debtors and the Pension Benefit Guaranty Corporation (the "Settlement Order"), and (2) the Order Denying Law...

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