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IN RE BORDERS GROUP, INC.

No. 11-10614 (MG).

453 B.R. 459 (2011)

In re BORDERS GROUP, INC., et al., Debtors.

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

April 27, 2011.

Attorney(s) appearing for the Case

Kasowitz, Benson , Torres & Friedman LLP, By: Andrew Glenn, Esq. , Jeffrey R. Gleit, Esq. , Michele Angell, Esq. , New York, NY, for Borders Group, Inc.

Lowenstein Sandler PC, By: Bruce Buechler, Esq. , Roseland, NJ, for the Official Committee of Unsecured Creditors.

Tracy Hope Davis , By: Paul Schwartzberg, Esq. , Linda A. Riffkin, Esq. , New York, NY, for United States Trustee for Region 2.

MEMORANDUM OPINION GRANTING THE DEBTORS' MOTION FOR AUTHORIZATION TO IMPLEMENT AN EMPLOYEE INCENTIVE PROGRAM AND EMPLOYEE RETENTION PROGRAM

MARTIN GLENN, Bankruptcy Judge.

Borders Group, Inc. and its affiliated debtors (collectively, the "Debtors") move for an order authorizing the implementation of a twice-revised key employee incentive plan (the "KEIP"), a key employee retention plan (the "KERP" and with the KEIP, the "Proposed Plans") and the assumption...

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