Liquidating Trustee / Plan Administrator

· Solar Trust of America

- Liquidation Trustee     

· Delta Financial Corporation

- Liquidation Trustee     

· Musicland Corporation                               

- Chief Restructuring Officer

· Budget Rent-A-Car

- Plan Administrator

· TopFlite Golf Company, Inc.

- Chief Restructuring Officer

· Levitz Furniture Corporation

- Chief Winddown Officer

· American Tissue Inc.

- Liquidation Agent

· Einstein/Noah Bagels Corp.

- Plan Administrator

· Favorite Brands International

- Plan Administrator

· Aspen Executive Air, LLC

- Liquidation Trustee

· ARM Financial Group, Inc.

- Plan Administrator

· Eagle Foods

- Chief Winddown Officer

· Mid American Waste Corp.

- Plan Administrator

· Bank of New England Retirement Plan    

- Successor Trustee

· Basin Water, Inc.

- Liquidation Trustee

· DGI Liquidating Trust

- Liquidation Trustee

· WNI Liquidating Trust

- Liquidation Trustee

· Northwestern D & O Trust

- Managing Trustee

· Coram Resource Network Inc.

- Restructuring Agent

· MedicaLogic/Medscape, Inc.

- Liquidation Trustee

· Smith Technologies

- Crisis Manager

· Robbins Resource Recovery, Inc.

- Restructuring Agent

· Golodetz Liquidating Trust

- Liquidation Trustee

· Medifacts International, Inc.                   

- Liquidation Trustee     

· General Ceramics, Inc.

- Restructuring Agent

Chapter 11 Trustee

· Napster, Inc.

· Institute for Cancer Prevention

· Global Vision Products, Inc.

· Kofsky & Son, Inc.

Litigation Trustee

· Extended Stay Litigation Trust

· CNR Litigation Trust

· Greenwich Sentry, L.P. Litigation Trust

Independent Director

· AES Thames

· Sand Spring Funds/Sand Spring Cayman

· Trade Secret, Inc.

· ICG Holliston

· Randa Luggage, Inc.

· Monarch Holdings, Inc.

· BroadSign International

· Pure Beauty Salons & Boutiques, Inc.

· Tri-Valley Corporation

Independent Examiner

· Merrill Lynch / NASD Consent Agreement

- Independent Examiner

· FINRA Consent Agreement

- Independent Examiner

Delaware Chancery Court

· SpectruMedix Corp.

- Receiver

· VirtualSynaptics, Inc.

- Custodian