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IN RE TOWER AUTOMOTIVE, INC.

No. 05-10578 (ALG).

342 B.R. 158 (2006)

In re TOWER AUTOMOTIVE, INC., et al., Debtors.

United States Bankruptcy Court, S.D. New York.

May 19, 2006.

Attorney(s) appearing for the Case

Kirkland & Ellis LLP, by James H.M. Sprayregen, P.C., Matthew A. Cantor, Esq., New York, NY, by Anup Sathy, Esq., Chicago, IL, Attorneys for Debtors and Debtors in Possession.

Akin Gump Strauss Hauer & Feld LLP, by Daniel H. Golden, Esq., Ira S. Dizengoff, Esq., Ariane D. Austin, Esq., New York, NY, Attorneys for the Official Committee of Unsecured Creditors.

Previant, Goldberg, Uelmen, Gratz, Miller & Brueggeman, S.C., by Marianne Goldstein Robbins, Esq., Attorneys for the Milwaukee Unions.

Jones Day, by Corinne Ball, Esq., Helena C. Huang, Esq., New York, NY, by Paul E. Harner, Esq., Mark A. Cody, Esq., Chicago, IL, Attorneys for the Official Committee of Retired Employees.

MEMORANDUM OF OPINION APPROVING SETTLEMENT AGREEMENTS

ALLAN L. GROPPER, Bankruptcy Judge.

Before the Court is a motion by the Debtors to approve two settlements modifying retiree benefits pursuant to 11 U.S.C. § 1114(e)(1)(B). One settlement was reached with the Milwaukee Unions,1 while the other settlement was reached with an Official Committee of Retired Employees (the "Retiree...

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