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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION,

et al.1 Debtors. ) ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
Hearing Date: June 21, 2007 at 2:00 p.m. Objection Deadline: June 14, 2007 at 4:00 p.m..

DEBTORS MOTION FOR THE ENTRY OF AN ORDER APPROVING THE STIPULATION WITH THE UAW CONCERNING RETIREE BENEFITS The above-captioned debtors (collectively, the Debtors) hereby move the Court (this Motion) for the entry of an order (the Order), substantially in the form of Exhibit A, authorizing the Debtors to enter into a stipulation (the Stipulation) with the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (the UAW), attached hereto as Exhibit B, and authorizing the Debtors to take all actions contemplated thereunder. In support of the Motion, the Debtors respectfully state as follows:

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

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Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334. This matter

is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein are section 363(b) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code) and Rule 9019 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions for

relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 6. During these chapter 11 cases, the Debtors have engaged in a search for potential

purchasers, negotiated with parties and have executed and consummated agreements to sell their businesses as going concerns wherever possible. Unfortunately, throughout the marketing and sale process, the potential purchasers have universally refused to agree to assume the benefits the Debtors have traditionally paid to the retirees that receive benefits covered by 11 U.S.C. 1114 (collectively, the Retirees, and all benefits provided to UAW members and covered by 11 U.S.C. 1114 being the Retiree Benefits). Given that the Debtors are liquidating their assets, this fact left the Debtors with no choice but to terminate the Retiree Benefits in conjunction with their Plan (as defined below). 2
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7.

On January 24, 2007, the Debtors filed the First Amended Joint Plan of Collins &

Aikman Corporation and Its Debtor Subsidiaries [Docket No. 3976] (the Plan). On January 26, 2007, the Court entered an order approving the Debtors amended disclosure statement related to the Plan [Docket No. 3988]. Pursuant to this order, the Debtors commenced the solicitation process in connection with the Plan. The Plan is supported by the unofficial steering committee for the Debtors senior, secured prepetition lenders, the Committee and the Debtors major customers. The Court has scheduled a hearing on confirmation of the Plan for July 12, 2007. 8. One of the conditions to confirmation of the Plan is the modification of the Retiree

Benefits so as to terminate on or prior to the effective date of the Plan. The Debtors Retirees have historically been entitled to a broad range of Retiree Benefits. Retirees have had health coverage through at least age 65. Some retirees have had lifetime health coverage, while others have been entitled to Medicare supplement payments after reaching the age of 65. Furthermore, the Debtors have provided life insurance benefits to Retirees. 9. Over the past several months, the Debtors have made every effort to make the

reduction of the Retiree Benefits a consensual process. To facilitate the Debtors emergence from bankruptcy, the Debtors and the UAW (the statutorily appointed representative of the Retirees)2 have engaged in good-faith negotiations to reach a resolution regarding the modification and termination of Retiree Benefits. 10. On May 30, 2007, the Debtors reached a resolution with the UAW resolving the

issues surrounding the Retirees. The proposed Stipulation has been agreed to and supported by the

The UAW is the authorized representative of the Retirees affected by this agreement and Stipulation. See 11 U.S.C. 1114(c)(1).

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agent for the Debtors senior, secured prepetition Lenders. The agreement and Stipulation provide as follows:3 a. b. The parties to the Stipulation are the Debtors and the UAW. The Stipulation shall be effective (the Effective Date) upon the date of entry of an order by the Bankruptcy Court authorizing the Debtors to enter into the Stipulation. The Debtors agree to continue payments to the UAW Retiree health care plans for the Adrian, Michigan, Evart, Michigan, and former Wickes employees represented by the UAW for purposes of maintaining and otherwise providing coverage specified in said plans through and including July 31, 2007. The Debtors agree that all liabilities incurred by the Retirees under the UAW Retiree health care plans through July 31, 2007 and presented for payment to providers of the plans no later than the usual and customary cutoff date for submitting such claims shall be paid as an administrative expense. The Debtors will terminate the Retiree Benefits effective August 1, 2007, and will cease providing all Retiree Benefits for periods on and after that date. UAW Retirees, spouses, surviving spouses and eligible dependents (the Claimants) shall have an allowed general, unsecured claim against C&A to be calculated as of July 31, 2007 in the amount of the Debtors FAS Valuation as of July 31, 2007, for future unpaid Retiree Benefits, in accordance with 11 U.S.C. 1114(i) and pursuant to 11 U.S.C. 502(b). The Debtors and the UAW shall agree, based upon the Debtors FAS Valuation, upon the amount of a general unsecured claim recognized on behalf of, or attributable to, each Claimant. The Debtors agree to file an appropriate motion under Bankruptcy Rule 9019 seeking Bankruptcy Court approval of the Stipulation.

c.

d.

e. f.

g.

The following summary of the Stipulation is provided for the convenience of the Court and parties in interest. To the extent that there are any discrepancies between this summary and the Stipulation, the terms and conditions of the Stipulation shall govern. Capitalized terms used in the summary of the Stipulation that are not defined herein shall have the meanings set forth in the Stipulation

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Relief Requested 11. By this Motion, the Debtors seek an order: (a) approving and authorizing the Debtors

to enter into the Stipulation with the UAW attached hereto as Exhibit B; and (b) authorizing the Debtors to take all actions contemplated thereunder. Basis for Relief I. Approval of the Stipulation is appropriate Under Bankruptcy Rule 9019 and Section 363(b) of the Bankruptcy Code 12. Bankruptcy Rule 9019(a) provides, in pertinent part, that [o]n motion by the [debtor

in possession] and after notice and a hearing, the court may approve a compromise or settlement. Fed. R. Bankr. P. 9019(a). 13. Compromises are tools for expediting the administration of the case and reducing

administrative costs and are favored in bankruptcy. See Protective Comm. of Independent Stockholders of TMT Trailer Ferry, Inc. v. Anderson, 390 U.S. 414, 424 (1968) (In administering reorganization proceedings in an economic and practical matter it will often be wise to arrange the settlement of claims.); In re Fishell, 1995 WL 66622, at *2 (6th Cir. 1995); In re Haven, Inc., 2005 WL 927666, at *1 (6th Cir. B.A.P. 2005); In re Dow Corning Corp., 192 B.R. 415, 421 (AJS) (Bankr. E.D. Mich. 1996); see also Fogel v. Zell, 221 F.3d 955, 960 (7th Cir. 2000); In re Martin, 91 F.3d 389, 393 (3d Cir. 1996) (To minimize litigation and expedite the administration of a bankruptcy case, [c]ompromises are favored in bankruptcy.) (quoting 9 Collier on Bankruptcy 9019.03[1] (15th Ed. 1993)). Moreover, various courts have endorsed the use of Bankruptcy Rule 9019 to resolve disputes. See, e.g., Bartel v. Bar Harbour Airways, Inc., 196 B.R. 268, 271 (S.D.N.Y. 1996); In re Check Reporting Service, Inc., 137 B.R. 653, 656 (Bankr. W.D. Mich. 1992); In re Miller, 148 B.R. 510, 516 (Bankr. N.D. Ill. 1992); In re Planned Systems, Inc., 82 B.R. 919, 921 (Bankr. S.D. Ohio 1988).

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14.

Generally, a settlement should be approved if it is determined to be fair and equitable

and does not fall below the lowest level of reasonableness. See Bauer v. Commerce Union Bank, 859 F.2d 438, 441 (6th Cir. 1988); In re Haven, Inc. 2005 WL 927666, at *3 (6th Cir. B.A.P. 2005); Dow Corning, 192 B.R. at 421. In determining whether a compromise satisfies this standard, courts ordinarily consider: (a) the probability of success in the litigation; (b) the difficulties, if any, to be encountered in the matter of collection; (c) the complexity and expense of the litigation involved; and (d) the paramount interest of creditors and proper deference to their reasonable views. See, e.g., In re Bard, 49 Fed. Appx. 528, 530 (6th Cir. 2002); In re Dow Corning Corp., 2003 WL 22218449, at *1 (DPH) (Bankr. E.D. Mich. 2003); In re Dalen, 259 B.R. 586, 611-13 (Bankr. W.D. Mich. 2001); In re Stinson, Inc., 221 B.R. 726, 732 (SWR) (Bankr. E.D. Mich. 1998). 15. Section 363(b) allows a trustee or debtor in possession to use property of the estate

other than in the ordinary course of business after appropriate notice and hearing. See 11 U.S.C. 363(b)(1). Section 363(b)(1) provides that [t]he trustee, after notice and a hearing, may use, sell, or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). Courts within the Sixth Circuit have held that transactions should be approved under section 363 when they are supported by sound business judgment. See, e.g., Stephens Indus., Inc. v. McClung, 789 F.2d 386, 390 (6th Cir. 1986) (concluding that a court can authorize a sale of a Debtors assets when a sound business purpose dictates such action); In re Embrace Sys. Corp., 178 B.R. 112, 124 (Bankr. W.D. Mich. 1995); see also In re North American Royalties, Inc., 276 B.R. 860, 866 (Bankr. E.D. Tenn. 2002). 16. The Stipulation is fair and equitable and does not fall below the lowest level of

reasonableness. The Debtors decision to enter into the Stipulation is clearly an exercise of their sound business judgment. Termination of the Retiree Benefits as of July 31, 2007 allows the

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Debtors to avoid the significant costs of maintaining the Retiree Benefits. Moreover, approval of this Stipulation will allow the Debtors to resolve all disputes with the Retirees concerning future Retiree Benefits. If left unresolved, resolution of these issues would undoubtedly result in continued costly and time-consuming litigation. In addition to the significant costs that would result from maintaining the Retiree Benefits, the expenses incurred to resolve such disputes would be an additional burden to the Debtors estates and their creditors. Accordingly, the Debtors respectfully assert that their decision to enter into the Stipulation is in the best interest of the Debtors estates and constitutes a sound exercise of their business judgment. Notice 17. Notice of this Motion has been given to the Core Group, the 2002 List, Counsel to

UAW and other interested parties as required by the Case Management Procedures.4 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 18. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 17 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) approving and authorizing the Debtors to enter into the Stipulation with the UAW attached hereto as Exhibit B and (b) authorizing the Debtors to take all actions contemplated thereunder. Dated: June 1, 2007 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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EXHIBIT A

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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

ORDER APPROVING THE STIPULATION WITH THE UAW CONCERNING RETIREE BENEFITS Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving and authorizing the Debtors to enter into the Stipulation with the UAW and authorizing the Debtors to take all actions contemplated thereunder [Docket No. ]; it appearing that the relief requested is in the best interest of the Debtors estates,

their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Motion in this
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

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District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Motion and the opportunity for a hearing on the Motion was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. 3. 4. The Motion is granted in its entirety. The Stipulation is approved. The Stipulation shall be effective as of the date hereof. The Debtors shall continue payments to the UAW Retiree health care plans for the

Adrian, Michigan, Evart, Michigan, and former Wickes employees represented by the UAW for purposes of maintaining and otherwise providing coverage specified in said plans through and including July 31, 2007. 5. The Debtors shall pay all liabilities incurred by the Retirees under the UAW Retiree

health care plans through July 31, 2007, and all claims presented for payment to providers of the plans no later than the usual and customary cutoff date for submitting such claims shall be paid as an administrative expense. 6. The Debtors shall terminate the Retiree Benefits effective August 1, 2007, and shall

cease providing all Retiree Benefits for periods on and after that date. 7. UAW Retirees, spouses, surviving spouses and eligible dependents (the Claimants)

shall have an allowed general, unsecured claim against C&A to be calculated as of July 31, 2007 in the amount of the Debtors FAS Valuation as of July 31, 2007, for future unpaid Retiree Benefits, in accordance with 11 U.S.C. 1114(i) and pursuant to 11 U.S.C. 502(b). The Debtors and the UAW shall agree, based upon the Debtors FAS Valuation, upon the amount of a general unsecured claim recognized on behalf of, or attributable to, each Claimant.

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8.

The Debtors are authorized to enter into the Stipulation with the UAW and take any

and all actions reasonably necessary to consummate such process. 9. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion. 10. upon its entry. 11. In accordance with the terms of the Plan, pursuant to this agreement, the PostThe terms and conditions of this Order shall be immediately effective and enforceable

Confirmation Trust shall not be liable to the Retirees for unpaid Retiree Benefits or OPEB Liability. 12. The Court retains jurisdiction with respect to all matters arising from or related to the

implementation of this Order.

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CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the first day of June, 2007, I caused to be served, by e-mail, facsimile and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Debtors Motion for the Entry of an Order Approving the Stipulation with the UAW Concerning Retiree Benefits (the Motion) and the Notice of Hearing and Notice of the Motion. Dated: June 1, 2007 /s/ Ray C. Schrock Ray C. Schrock

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CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC Assistant Attorney General of Texas ATC Nymold Corporation Athens City Tax Collector Attorney for MDEQ Attorneys for Michigan DLEG UIA Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barnes & Thornburg LLP Barnes & Thornburg LLP Barris Sott Denn & Driker PLLC Bartlett Hackett Feinberg Basell USA Inc Beadle Burket Sweet & Savage PLC

CREDITOR NOTICE NAME John Livingston John Fabor Judith Greenspan Esq Thomas V Askounis Esq E Stuart Phillips Sherry Epstein Mike Keith Celeste Gill Asst Attorney General Roland Hwang Asst Attorney General Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray John T Gregg Patrick E Mears C David Bargamian Leo J Gibson Frank F McGinn Scott Salerni Kevin M Smith

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EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com stuart.phillips@oag.state.tx.us sepstein@atc-lighting-plastics.com finance@cityofathens.com gillcr@michigan.gov hwangr@michigan.gov eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com john.gregg@btlaw.com pmears@btlaw.com dbargamian@bsdd.com lgisbson@bsdd.com ffm@bostonbusinesslaw.com scott.salerni@basell.com ksmith@bbssplc.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com steve@blbglaw.com johnb@blbglaw.com dante@berrymoorman.com murph@berrymoorman.com bsbs@charter.net borgeslawfirm@aol.com jhinshaw@boselaw.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us roberto.robles@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov japplebaum@clarkhill.com

Robert Stark & Steven Smith

Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter E Todd Sable

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Crowell & Moring LLP Crowell & Moring LLP Cummings McClorey Davis & Acho PLC DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC Dilworth Paxson LLP Dow Chemical Company Dow Chemical Company Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Filardi Law Offices Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Howard & Howard Attorneys PC Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jenner & Block LLP Jim Clough Joe LaFleur Joe Saad John A Harris

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Kim R Kolb Esq George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer Anne Marie Kelley & Scott Freedman Kathleen Maxwell Lee H Sjoberg Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

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Julie Teicher & Dianna Ruhlandt Charles J Filardi Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Stuart A Gold & Donna J Lehl Jeffrey M Kerscher Anne Marie Kennelly Ken Higman Lisa Gretchko John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Alicia S Schehr Louis P Rochkind

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Kemp Klein Umphrey Endelman & May PC Robert N Bassel Esq Kim Stagg Kimberly Davis Rodriguez Paul Magy Terrance Hiller Jr & Matthew Kupelian Ormond & Magy PC Thompson Law Debenture Trust Company of New York Patrick Healy & Daniel Fisher Leatherwood Walker Todd & Mann PC Seann Gray Tzouvelekas Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litchfield Cavo LLP Litespeed Partners Lowenstein Sandler PC Lowenstein Sandler PC M Crosby Macomb County MI Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Treasury Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Minden Gross LLP Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Elizabeth Weller John P Dillman Dennis M Dolan Timothy Chen Michael S Etkin & Ira M Levee Vincent A DAgostino Esq Jill K Smith Asst Corp Counsel

David S Hoopes John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford Timothy Dunn 15663507 Jeffrey Morganroth Lacolle Randall A Rios James R Bruinsma Karen Schneider

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Otterbourg Steindler Houston & Rosen PC Steven B Soll Esq Paul Hoffman Pear Sperling Eggan & Daniels PC Kevin N Summers Pension Benefit Guaranty Corporation Sara Eagle & Gail Perry

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CREDITOR NAME Pension Benefit Guaranty Corporation Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Plunkett & Cooney PC Post & Schell PC Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Receivable Management Services Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP RLI Insurance Company Robert J Diehl Jr Robert Weiss Robin Spigel Ronald R Rose Sarah Eagle SC DHEC Schreeder Wheller & Flint LLP Sean P Corcoran Seiller Waterman LLC Seward & Kissel LLP Seyburn Kahn Ginn Bess & Serlin PC Seyfarth Shaw LLP Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

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State Of Michigan State Of Michigan

mfmcgrath@ravichmeyer.com rschrock@kirkland.com Phyllis A Hayes Phyllis.Hayes@rmsna.com A Professional Law Corporation rainach@msn.com Dan E Bylenga Jr dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca Dennis J OGrady Joseph L Schwartz & Curtis M jschwartz@riker.com Plaza cplaza@riker.com Roy Die Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com rspigel@willkie.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov Evander Whitehead chandlls@dhec.sc.gov J Carole Thompson Hord chord@swfllp.com sean.p.corcoran@delphi.com Richard M Rubenstein rubenstein@derbycitylaw.com John Ashmead ashmead@sewkis.com Leslie Stein lstein@seyburn.com David C. Christian II dchristian@seyfarth.com Bruce Harwood bharwood@sheehan.com stoby@dykema.com David H Conaway dconaway@slk-law.com bguzina@sidley.com Bojan Guzina & Brian J Lohan blohan@sidley.com asherman@sillscummis.com Andrew H Sherman & Boris I Mankovetskiy bmankovetskiy@sillscummis.com Michael W Bragg Esq MBragg@SpenglerNathanson.com Vatana Rose vrosa@stp.com PA Powers PAPowers@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office treasReg@michigan.gov Michigan Unemployment Insurance Agency shuttkimberlyj@michigan.gov

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CREDITOR NAME Steinberg Shapiro & Clark Stephen E Spence Stephen S LaPlante Stephen Tetro Steven A Siman PC Stevens & Lee PC

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Stradley Ronon Stevens & Young LLP Tax Administrator Textron Inc The Bank of New York Thomas Radom Tricia Sherick Troy R Taylor PLLC Tyco Capital Inc United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham Vinson & Elkins LLP Von Briesen & Roper SC Voridian Canada Company W Strong Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co Wienner & Gould PC William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP

Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com radom@butzel.com tsherick@honigman.com Troy Taylor troytaylor@comcast.net Frank.Chaffiotte@cit.com e-rental@ur.com David R Jury djury@usw.org Mary Kay Shaver Service de la Tresorerie John E West Randall Crocker & Rebecca Simoni

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Michael G Cruse Michael D Warner Esq co Stacy Fox of C&A Seth Gould David Ellenbogen

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mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com wstrong@ford.com mcruse@wnj.com mwarner@warnerstevens.com stacy.fox@colaik.com sgould@wiennergould.com dellenbogen@wiennergould.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.currie@wilmerhale.com andrew.goldman@wilmerhale.com pmachir@wlross.com RWhelehan@wcsr.com pjanovsky@zeklaw.com

Wilmer Cutler Pickering Hale and Dorr LLP Andrew Currie Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Zeichner Ellman & Krause LLP Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Peter Janovsky & Stuart Krause

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CREDITOR NAME American General Finance Attorney General of MI Barclays Bank PLC Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Burr & Forman LLP City Of Albemarle City Of Battle Creek City Of Marshall City Of Sterling Heights Clark Hill PLC Colbert & Winstead PC Colbond Inc Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard Dayton Bag & Burlap Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Third Avenue Trust Town Of Lincoln Finance Office Treasurer Of State Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Shannon E Hoff Utilities Department Income Tax Division Maurice S Evans City Manager James P Bulhinger City Treasurer E Todd Sable Amy Wood Malone Don Brown Seth Lax Steven M Wachstein Esq Jeff Rutter Michael J McGinnis Todd McCallum Law Dept Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Jose J Bartolomei Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Collector Of Revenue Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie W James Hall Joseph T Deters Tom Tekieke General Fax Adriana Avila FAX 217-356-5469 517-373-2060 212-412-1706 412-777-4736 312-827-8542 312-827-8542 616-527-3385 205-458-5100 704-984-9445 269-966-3629 269-781-3835 586-276-4077 313-965-8252 615-321-9555 828-665-5005 203-629-1977 937-223-6705 937-258-0029 713-420-5669 248-430-0134 281-588-4606 770-258-3901 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 313-496-8452 573-751-7232 213-368-7076 313-226-3800 212-757-3990 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 314-622-4413 937-233-7640 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110 212-735-0003 401-333-3648 614-644-7313 248-853-8422 519-944-7748 586-939-4216

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CREDITOR NAME Viacom Inc William R Garchow CREDITOR NOTICE NAME JoAnn Haller FAX 412-642-5614 989-832-0077

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CREDITOR NAME Aaron D Richardson Adams Nancy J Advanced Composites Inc Agnes Wasalaski Akin Gump Strauss Hauer & Feld LLP Albert B Williams Alberts Mary E Alexander Catherine L Alice D Garrett Alice Hallman Allan Janet M Allan Linda L Allen Langstaff Alvin Kadwell Alvin C Richardson Alyce Masker Amy J Wilber Amy L Caron Andrew B Stinson Angela K Maxwell Ann M Straathof Anna Ciszewski Anthony B Krzyzanowski Ardis Lee Armentrout Ellen M Arnold J Price Arnold L. Jermeay Arthur Colf Arthur L Sharp Arthur R Tharp Assoc Receivables Funding Inc Athens City Tax Collector Austin Kermia M Bacon Shirley Baldwin Forrest Baldwin Norma J Bancroft Faye A Barbara Porter Barbara A Thompson Barbara J Place Barbara Rick Barbara Whitney Barber Edna Barnardine Pepera Barrie K Smedley Basf Corporation Basil M Weaver Bauer Richard W. Baumgardner Mable J Bay Florence N

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ZIP 49677 49639 45365-8977 48601 10022 49631 49665 49783 48893 48601 49631 49631 49221 49655 49677 48603 49631 49677 48632 49631 49601 48601 48622 48623 49677 49631 49247 48197 49336 48622 29606 37371-0849 49655 49336 49679 49631 49631 49665 49677 49679 48609 48730 49677 48602 48622 48192 48622 49631 49677 48617

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CREDITOR NAME Bazaire Beverly J. Beadle Donna Beam Miller & Rogers PLLC Beatrice K Whitehead Beemer Arlene Beers Beverly Belinda L Booher Bell Boyd & Lloyd Inc Benjamin D Harris Benny L Logic Bergey Alice F Berghoff Carol D Bernard Kapala Bert J Walter Betty Egbert Sayles Betty J Crawford Betty J Jackson Beverly Kipp Beverly J Bazaire Beverly R Grim Beverly Smith Beverly Sperling Bigford Dewey Billett Larry R Billie J Wible Blackledge Carl C Blackledge Jerry L Blakeslee Deborah Blanchard Diana L Blanchard Grace Blue James H Bluhm Marjorie L Bobbie Downing Bonnie J Holt Booher Carol Bosley Michael Brackett Maxine J Brandal Ruth A Brandalee A Dewitt Brandy M Gostlin Brenda J Theisen Brenda K Gray Brenda L Hamilton Brenner Clarence E Brent A Adams Brent A Ward Brett J Bell Brett W Gallinger Brian Sanford Brian C Still

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CREDITOR NAME CREDITOR NOTICE NAME Dana Corp Lisa A Wurster Esq Dana K Sible Dangler Barbara J Daniel E Patykowski Daniel L David Daniel M Miller Danny R Gray Darlene A Fredricks Darlene L Green Darren W Chamberlain Darwin Martin Darwin G Mowat David Todd David A Gabrielson David A Toth David E Underhill David G White David L Totten David R Spurbeck Davidson Kempner Capital Management LLC Morgan Blackwell Davis Billie J. Davis Garry Davis John C Davis Patricia Z Dawson Sandra Dean Claude Debarr Ernest H Debbie D Mccauley Deborah A Becker Deborah A Thomas Deborah S Cool Debra Dodd Debra A Graham Debra J Wood Debra L Beadle Defrance Jimmy Defreese Ferne Deleada K Hubbard Della L Jentzen Delwin R Horton Dennis Reis LLC Dennis P Reis Dennis W Myers Denslow Rhonda S Derevage Issaac Derevage Richard L Dewitt Gerald D Diane Loomis Diane D Hicks Diane L Anderson In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

ADDRESS1 4500 Dorr St 3301 S 40Th Ave 305 Briarwood Drive Apt24 23133 Miramichi Drive 1934 Wasco Cove 8944 30Th Ave PO Box 924 192 Jackson Road 18094 11 Mile Rd 5450 Lotan Road 8618 23 Mile Rd 10647 70Th Ave 8453 Oak Rd 521 E Church 18 2490 East 20Th 8319 River Road 6775 13 Mile Rd 17060 Coolidge Rd 9262 Mohican Trail 885 Third Ave Ste 3300 PO Box 123 506 W West Street 9481 17 Mile Rd 10481 N Chippewa 9400 Gravel Ridge 21561 16 Mile Rd 23460 One Mile Road 843 N Cherry St 11194 Riverside 4689 3 Mi Rd 1511 70Th Avenue 6510 Deer Path Road 314 E Main Street 341 8Th Street 7636 11 Mile Road 4891 W Battle Rd 10167 50Th Ave PO Box 443 3789 Clareola Ave 4731 70Th Ave 7000 N Green Bay Ave 6568 100Th Avenue 9481 17 Mile Rd 431 S Sears 840 North Oak 4927 85Th Ave 11741 Browns Rd 413 S Main St 20383 40Th Avenue

ADDRESS2 PO Box 1000

CITY Toledo Sears Clare Evart Evart Evart Evart Blanchard Leroy Lake City Evart Evart Evart Reed City Marion Evart Evart Big Rapids Evart

STATE OH MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI NY MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI WI MI MI MI MI MI MI MI MI

ZIP 43615 49679 48617 49631 49631 49631 49631 49310 49655 49651 49631 49631 49631 49677 49665 49631 49631 49307 49631 10022 49665 49091 49361 49320 48622 49655 49677 49631 49346 49679 49631 49631 48665 49665 49631 48893 49631 49631 48632 49631 53209 49631 49631 49677 48631 49631 49679 49631 49665

COUNTRY

New York Marion Sturgis Evart Po Box 212 Chippewa Lake Farwell Leroy Reed City Evart Stanwood Sears Evart Route 2 Box Road Evart Marion Marion Evart Weidman Evart Evart P O Box 777 Lake Evart Milwaukee Evart Evart Reed City PO Box 976 Evart Evart Sears P O Box 123 Evart Marion

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CREDITOR NAME Diane L Cook Diane M Howey Diane Russell Diann J Allan Dianna L Moore Dies Angela M. Doane Vivian G Dodge Marilyn J Doerr Frances E Doerr Patsy M. Dold Spath McKelvie & DeLuca PC Donal Dwyer Donald A Curtice Donald B Sible Donald D Bell Donald Garvey Donald L Bartell Donald L Duncan Donald Murphy Donald Schnell Donna M Ruppert Dormire Delia Dorothy Wanstead Dorothy Brookins Dorothy Pine Dorthea Dowling Doug Creger Douglas Brock Downs Donna J Doyle A Dyer Dumas Patricia J Duncan Patricia DuPont Durham Willo Dwight I Cole Dyer Dianna G Dykema Gossett PLLC Eastman & Smith Ltd Eastman Mary L Eberhart Winifred Edmund Zimmerman Edward Hervert Edward J Renne Edwin A Armentrout Edwin Mordenski Egloff Geraldine Eleanor Morin Elizabeth Caspers Elizabeth Guy

CREDITOR NOTICE NAME

ADDRESS1 18505 Northland Drive L 5056 110Th Ave 25961 Badger St 4133 16 Mile Road 8214 River Road 111 Cherry Valley Ave 4559 E 10 Mile Rd 18105 110Th Ave 1172 Maple St 682 Pearl Street Kellie Schone Jayson Macyda 438 E Church Ave 700 N 3Rd Ave PO Box 246 9040 River Rd 801 W Limberlost Dr 253 11739 13 Mile Road 4309 Clareola Rd 611 East Hunt Street 4848 Inglewood Dr 3282 S180Th Avenue 8935 95Th Ave 14062 18 Mile Rd 3028 Island Lake Dr 7362 Huntington Sq Ln Apt 179 566 Portside Drive 13500 West Beecher Road 23668 14 Mile Road 208 Maple Street 23790 Lake Dr 19568 45Th Ave 4453 Clareola Rd DuPont Legal D 7156 514 E Clarence Rd 10311 E 72Nd Street 6022 Skipton Dr Sw 400 Renaissance Center One SeaGate 24th Fl 8984 Seven Mile Rd 5361 Cassandra Way 108 Fifth St 2306 Robinwood St 20255 Craft Rd 8679 95Th Ave PO Box 224 528 N Cedar St 4259 Sheridan Rd 968 South Powell Rd 315 Herrington Rd

ADDRESS2

#406

Charles McKelvie Rita Baird

Susan F Herr

Ronald Rose & Brendan Best David W Nunn Esq

Po Box 333 5445 Corporate Dr Ste 170 Troy Reed City Big Rapids Marion Evart Tucson Rodney Lake Adrian Midland Hersey Evart Leroy Nation City Citrus Heights Northport Hudson Leroy Apt 215 Big Rapids Sears Barryton Lake 1007 N Market St Wilmington Harrison Reed City Grand Rapids Detroit PO Box 10032 Toledo Evart Santa Rosa Hersey Saginaw Reed City Evart Pitsford Evart Saginaw Essexville Brewton

CITY Big Rapids Evart Flat Rock Marion Evart Garden City Evart Rodney Mecosta Mecosta

STATE MI MI MI MI MI NY MI MI MI MI MI MI MI MI MI AZ MI MI MI MI MI MI MI MI CA FL MI MI MI MI MI MI DE MI MI MI MI OH MI CA MI MI MI MI MI MI MI MI AL

ZIP 49307 49631 48134 49665 49631 11530-5934 49631 49342 49332 49332 48098-2683 49677 49631 49665 49631 85705 49342 48632 49221 48642 49639 49631 49655 48748 95621 34287 49247 49655 49307 49679 49305-9300 48632 19898 48625 49677 49548 48243 43604 49631 95401 49639 48601 49677 49631 49271 49631 48601 48732 36426

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Elizabeth I Murawski Elizabeth Zielinski Elmer Kinney Elsie Mcdaniels Elton Norma Elvia K Wirth ER Wagner Manufacturing Eric W Robinson Erickson Blanche Ermatinger Mary Ernest Joseph Erney A Phillips Estep Joyce G Eugene Deacons Eugene F Dieson Eugene Waynick Evans Patricia A Evelyn R Hare Faber Roger L. Farnsworth Sharon M. Faye A Bancroft Feike Feikema Feola Barbara Fetters Gertrude N Fiero Harold Finkbeiner Ellen Fisher Automotive Systems Fisher America Inc Fleming Brigitte H Fleming Charles E Flinton Clarence D Fluke Nancy L Forbes Rex Foster Stephen B Frank Bailey Frank Williams Frank R Terry Franklin W Simmons Fred Kelbey Frederick Q Frederick W Bauman Fredrick E. Dickerson French Vanessa M Freudenberg Nok Inc Fuller Rosa M. Ga Dept Of Revenue Gage Betty J Gail J Perkins Gajewski Kathie S

CREDITOR NOTICE NAME

Gary Torke

ADDRESS1 5973 N Oak Road 180 S Colony Apt 521 4165 Louise St 1407 Casimir St 32215 Sixth St 15963 Craft Road 4611 North 32nd St 307B Pine St 1142 170Th Ave 10141 95Th Ave 15763 Benzing Road 2171 Oakridge 308 W Jefferson 354 E Silver Lake Rd N 311 S Main Street 4948 Delcon Drive PO Box 82 21147 Elm St 535 N Pine Street 412 S Main St 7269 E 11 Mile Road 12973 5 Mile Rd PO Box 5021 497 Tanglewood Dr 2260 Oakridge Dr PO Box 84 1084 Doris Rd Box 71 19911 Maple Street 19911 Maple Street 432 E Todd Street 2675 Miramichi Drive 9397 River Rd 4981 Sylvan Rd 1218 First Street 4563 East Us 10 5043 Sandy Run 7876 Ackerson Dr 11743 Gasper Rd 4505 Chisholm Trl 6334 Five Mile Road 10778 Sand Creek Highway Box 45 14347 Realto Ave 47690 E Anchor Ct 10234 170Th Avenue PO Box 105499 9926 19 Mile Rd 5418 85Th Avenue 4605 50Th Ave

ADDRESS2

Box 362 P O Box 342

Po Box 288

CITY White Cloud Saginaw Saginaw Saginaw Tavares Hersey Milwaukee Marion Hersey Evart Hersey Farwell Evart Traverse City Evart Tecumseh Evart Reed City Evart Evart Evart Evart Carefree Middleville Farwell Leroy Auburn Hills Chippewa Lake Chippewa Lake Reed City Evart Evart Evart Lake George Custer Sears Marion St Charles Lafayette Blanchard Weston Brooksville Plymouth Leroy Atlanta Tustin Evart Sears

STATE MI MI MI MI FL MI WI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI AZ MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI IN MI MI FL MI MI GA MI MI MI

ZIP 49349 48603 48603 48601 32778 49639 53209-6023 49665 49639 49631 49639 48622 49631 49684 49631 49286 49631 49677 49631 49631 49631 49631 85377 49333 48622 49655 48326-2613 49320 49320 49677 49631 49631 49631 48633 49405 49679 49665 48655 47909 49310 49289 34613 48170 49655 30348-5499 49688 49631 49679

COUNTRY

William Stiefel

Po Box 71

PO Box 184 P O Box 101

Director's Office for Taxpayer Services Division

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Gardner Connie J. Gardner Sandra Gardner Sandra L. Garrett Catherine R Garry R Smith Gary Calcaterra Gary Devivo Gary Joslin Gary E Goudie Gary K Moore Gary L Howard Gaston County Gaymer Gale H Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Geary Charles W Gene A Rulapaugh General Motors Corp Gentz William E Geoffrey G White George J Sharp George W Harris Georgia Smith Georgina King Gerald E Kinney Gertrude Parker Gibbs Murial J Gibson Susan J Gilbert F Strong Gilbert L Jones Gingery Dorothy Gingery Robert W Glen P Bowen Glen R Karcher Glenda S Lloyd Glennis Milner Gloria Pukancek Godwin Terrence A. Goodrich Luella M Goodwin Judy Gordon C Traynor Gordon Snyder Gossett Milan Graham Ann E Green Sharon J Greg A Hooper Greg A Richter Gregg A Sherman

CREDITOR NOTICE NAME

Linda L Bentley

ADDRESS1 7475 11 Mile Road 3462 Birch Drive 3462 Birch-Lake Maloy 6492 W Weidman Rd Box 334 7315 4Mile Rd 625 North Superior 16251 Fifteen Mile 17768 30Th Avenue 6603 Bear Lake Dr 8214 N River Road 18430 15 Mile Rd PO Box 890691 3681 Huckleberry Trl PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 6190 70Th Avenue 404 Hillcrest 300 Renaissance Center 11652 E Us Highway 10 9140 River Road 9975 Old State 301 E Lincoln 1330 Lathrup St 2412 Durand St 4931 110Th Avenue 1101 Harbor Cove 145 Rhum Rd 4811 155Th Ave 3817 125Th Avenue 11801 N Rolland Rd 11999 S Harrison 560 E No County Line Rd 20921 80Th Avenue 10057 W Broomfeild 4408 20 Mile Road 323 Maple Street PO Box 136 10464 Berri Road 16 Sanctuary Way 63 Ludington 13875 Arthur Rd 6330 Forrister Road 550 E Mich St 802 S Mill St 8684 River Rd 21458 6 Mile Road PO Box 386 526 N Oak Street

ADDRESS2 Lake Maloy

PO Box 300

Box 271

Apt 12

CITY Evart Sears Sears Weidman Evart Farwell Big Rapids Marion Lake Evart Big Rapids Charlotte Farwell Atlanta Pittsburgh Pittsburgh Charlotte Evart Clare Detroit Reed City Evart Farwell Lake George Saginaw Saginaw Evart Bay City Clarkrange Hersey Evart Lake Clare Farwell Evart Remus Marion Blissfield Reese Evart Freeland Farwell Rodney Adrian Farwell Reed City Evart Reed City Tustin Evart

STATE MI MI MI MI MI MI MI MI MI MI MI NC MI GA PA PA NC MI MI MI MI MI MI MI MI MI MI MI TN MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI

ZIP 49631 49679-8165 49679 48893 49631 48622 49307 49665 48632 49631 49307 28289-0691 48622 30374 15264-0387 15264 28260 49631 48617 48243 49677 49631 48622 48633 48603 48602 49631 48706 38553 49639 49631 48632 48617 48622 49631 49340 49665 49228 48757 49631 48623-8732 48622 49342 49221 48622 49677 49631 49677 49688 49631

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Grove David Gula Louis W. Hall Dorothy M Hampel Diane Hanna Lon F. Harford County Revenue Harriet I Wright Harriet Pretzer Harriet Schneider Harriett Nieman Harry A Simmer Harry Joyce Hauter Gerald G Haywood Lillian R Head Elden J Helen Balewicz Helen Faulman Helen Kidd Helen Odette Henrietta Davis Henry Carl E Henry E Murphy Henry Helen C Heritage Environmental Svcs Inc Herman Elsie Herman Elsie Herman Gordon Herman Marilyn Hicks Casey & Foster PC Hicks Janet A Highwoods Forsyth Lp Highwoods Forsyth Lp Hilyard Jean L Hnk Michigan Properties Hoffmeyer Elizabeth Holmes Connie R Hooker Scott R Hope Mahan Horton N Warren Howard Claudine Howard D Heckathorn Howard Nieman Howard W Fredenburg Howard Woodruff Hubble Phillip Hugh L Dean Hulberg Jean Hymel Camilla A

CREDITOR NOTICE NAME

Mr Ken Price

Samuel D Hicks Esq

ADDRESS1 8419 Oak Road 4349 7 Mile Rd 8905 Yoder Drive 10702 Cutler St 7123 Maple Grove 220 South Main St 308 N Warren Ave 1 Pondview Drive 3516 Angel Dr 8809 Cresswell Ct PO Box 403 3550 Huckleberry 736 E Michigan 11902 60Th Ave 9380 110Th Ave 4315 Alvin St 11201 Morningstar Dr 1048 East Hunt Street 1588 Dartmouth Rd 11286 5 Mile Rd 11002 40Th Ave 13120 Sweet Trail 8003 W Ludington Dr 7901 W Morris St 429 S Pine 429 S Pine St 601 W First St 700 E Fairplains St 136 N Fairground St Ste 100 12649 Riverbend Dr Attn Lease Administration Attn Lease Administration 7873 River Rd 7255 Crossleigh Court Ste 108 5991 N River Rd 7262 95Th Ave 137 N Cherry St 1241 Allendale Dr 8443 7 Mile Rd 13082 60Th Avenue 13564 30Th Avenue 3334 Piero Avenue 10350 E 8Th St 1169 Cranbrook Dr PO Box 123 9898 Northland Dr 3239 Escollera Ave 3869 50Th Ave

ADDRESS2

Apt 2 Apt #6

CITY Evart Remus Farwell Chippewa Lake Lake Bel Air Big Rapids Saginaw Saginaw Elk Grove Evart Farwell Farwell Mecosta Evart Saginaw Saginaw Adrian St Helen Morley Evart Marion Lake Indianapolis Evart Evart Evart Greenville Marietta Evart

STATE MI MI MI MI MI MD MI MI MI CA MI MI MI MI MI MI MI MI MI MI MI MI MI IN MI MI MI MI GA MI TN NC MI OH MI MI MI MI MI MI MI OH MI MI MI MI CA MI

ZIP 49631 49340 48622 49320 49631 21014 49307 48609 48601 95624 49631 48622 48622 49332 49631 48603 48609 49221 48656 49336 49631 49665 48632 46231 49631 49631 49631 48838 30060 49631 37203 27604 49631 43617 49631 49631 49631 48603 49631 49340 49665 43615 49677 48603 49665 49307 93012 49679

COUNTRY

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

C/O Charlene Hendricks

3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Evart Toledo Evart Evart Po Box 178 Evart Saginaw Box 954 Evart Remus Marion Toledo Reed City Saginaw Marion Big Rapids Camarillo Box B Sears

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Ila Heath Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Invista Irene Bouckaert Isanhart Donald R Isanhart Evelyn A ISP Elastomer J D Fisher Jack L Boden Jack L Hainstock Jack M Pacola Jack W Alexander Jackson Margaret Jacob & Weingarten PC Jacqueline A Taylor James Blackwell James Fierens James Weingartz James A Mccoy James Chittenden James D Mckinley James H Griffin James J Williams James L Elton James L Haywood James L Wright James R Morrone James R Olson James R Temple James R Young James Stidham Jana L Gilmore Janesville Products Janet A Sturdavant Janet D Hein Janet K Rowe Janet L Taylor Janet M Allan Janet M Coleman Janice L Forshee Janice L Lienhart Janine M Bennett

CREDITOR NOTICE NAME

Michael L Cioffi of the City of Montgomery

SBSE Insolvency Unit

Tim Gorman

ADDRESS1 4943 W Main St 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 458 North Farley Rd 4431 - 19 Mile Road 4400 19 Mile Rd PO Box 4346 5810 Us 10 16376 Schofield Rd 1462 50Th Avenue 8844 210Th Ave 23280 100Th Avenue 7930 15 Mile Road 777 Somerset Pl 7158 90Th Ave PO Box 312 PO Box 1114 1791 Indian Lake 18640 9 Mile Road 240 Lane 250 337 N Webber St 131 S Case Street 5374 160Th Ave PO Box 787 14244 55Th Ave 11323 Mckinley 15120 New Mill Pond 214 Wright St 108 W Scott St 310 W 7Th Street 17101 Rome Road 4133 E Beaverton Rd 2700 Patterson Ave 17017 210Th Ave 3522 9 Mile Rd 8351 North River Rd 735 N River Street 1341 S 80Th Avenue 23951 S 80Th Ave 419 Dailey Dr 3623 Sunny Drive PO Box 155

ADDRESS2

CITY Millington Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Bay City Barryton Barryton Houston Sears Hersey Sears Reed City Evart Marion

STATE MI IN IN OH AL MI NC ON MI IL MI MI MI TX MI MI MI MI MI MI MI MI MI MI MI MI IN MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI

ZIP 48746 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 48706 49305 49305 77210 49679 49639 49679 49677 49631 49665 48084 49631 48622 49631 49340 49677 46703 48622 49665 49639 49631 49340 49665 49307 49601 48837 48617 49220 48617 49546 49655 49340 49631 49631 49631 49631 49677 49679 49631

COUNTRY

Canada

Howard S Sher

Laura Kelly

2301 W Big Beaver Rd Troy Po Box 776 Evart Farwell Evart Remus Reed City West Otter Lake Angola Farwell Marion Hersey Evart Remus Marion Big Rapids Cadillac Grand Ledge Clare Addison Clare Grand Rapids Leroy Remus Evart Evart Evart Evart Reed City Sears Evart

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Janis A Smith Jean K Michael Jean M Johnson Jean Niederquell Jeanette S Olger Jeffery H Stafford Jeffrey J Neuman Jenkins Elizabeth Jerry A Edstrom Jesus Burciaga Jim E Babcock Jimmie Cooper Joan Fenton Joann L Medendorp Joanne Rolston Joanne L Lundie Joel G Hoffmeyer Johansen Betty M John D Miller John D Voss John Greene John M Ackerman John M Vokes John N Burleson John O Frick John W Larson John Williams Johns Dennis C. Jones Bruce Jones Franklin Joni M Martin Jonsson Caroline Jonsson Karl A Jordan Spedowski Joseph Manley Joseph Hatheway Joseph Laporte Joseph Righter Joseph Verga Joyce A Allan Joyce Dilley Judith G Barnes Judith M Archbold Judy A Sampson Judy K Isanhart Julie A Sutter June A Lloyd June M Maddox Jurden Helen C Kadwell Barbara A In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

CREDITOR NOTICE NAME

ADDRESS1 2689 Herrick Road 907 Negaunee Lake 516 E Main Street 180 S Colony Dr Apt 624 11517 Airline Road 8516 S Hawkins Rd 10753 17 Mile Road 2252 Academy Avenue Ext 14265 190Th Ave 2767 Carson Highway 785 120Th Avenue 6121 Tuscola Rd 4653 One Mile Rd 21442 M 115 18550 Arthur Rd 11285 80Th Ave 5034 11 Mile Road 11338 Arthur Rd 811 N Main 520 Main St Box 4 Roethke Ct 11203 N Vandecar Rd 11111 20 Mile Rd 4306 River Street 1844 90Th Ave 3540 Quarterline Rd 5400 Derby Road PO Box 63 202 W Illinois St PO Box 411 402 E Main 21634 North Avenue 4403 230Th Ave 7931 210Th Ave 317 N Hall Box 761 2200 Cleveland Ave Apt 2124 2585 Planet Dr 556 Budlong Street 3810 N Vandenberg Rt 6 20020 20 Mile Rd 2776 S Villa Ave 601 West First Street 3331 100Th Ave 2603 22 Mile Rd 225 Cottage St PO Box 31 3408 40Th Ave 7841 N Clare Avenue 7464 Pierce Rd 19961 10Th Ave

ADDRESS2

Box 54

Box 217

Apt 276

CITY Farwell Evart Marionmi Saginaw Weidman Reed City Evart Dublin Leroy Adrian Hersey Frankenmuth Sears Tustin Big Rapids Mecosta Evart Rodney Evart Mecosta Saginaw Farwell Tustin Sears Evart Remus Applegate Evart Farwell Baldwin Farwell Reed City Reed City Reed City Farwell Midland Saginaw Adrian Sanford Big Rapids Oroville Evart Evart Sears Cadillac Reed City Sears Harrison Mecosta Barryton

STATE MI MI MI MI MI MI MI GA MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI CA MI MI MI MI MI MI MI MI MI

ZIP 48622 49631 49665 48603 48893 49677 49631 31021 49655 49221 49639 48734 49679 49688 49307 49332 49631 49342 49631 49332 48602 48622 49688 49679 49631 49340 48401 49631 48622 49304 48622 49677 49677 49677 48622 48640 48601 49221 48657 49307 95966 49631 49631 49679 49601 49677 49679 48625 49332 49305

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CREDITOR NAME Kanouse Betty J Karen D Carpenter Karen G Anderson Karen S Larson Karl Hartzell Katherine C Sutton Katherine Kappel Katherine M Mcclure Katherine Spencley Kathleen Herman Kathy Argue Kay L Harvey Kay L Reid Keith A Lavoye Keith Milligan Keith V Barnhart Kelly Knickerbocker Kenda L Leyko Kenneth Kraft Kenneth G Heilman Kern Julaine Kerr Russell & Weber PLC Kessler Kenneth J. Kevin Mclachlan Kevin B Banks Kevin C Kitson Kevin D Bowman Kevin D Park Kevin R Kelly Kimberly A Chappell Kirk L Mccauley Klumpp Pauline L Knapp Richard G Koski Fern E Kristina M Collins Kurt Eichendorf Kurts Edmund L L D Vanderhoef Lackney Sandra Ladd David L Lafnear Vicki M. Lana L Barber Lang Richard Langworthy Alger L Langworthy Gayle W Larry Howling Larry A White Larry D Moomey Larry L Buhl Larry L Linton

CREDITOR NOTICE NAME

Kevin L Larin & James E DeLine

ADDRESS1 21544 13 Mile Rd 6604 210Th Ave PO Box 359 471 W Franklin Ave 4697 N Pine Log Dr 20236 Diamond Rd 2164 S Cotter Rd 6543 50Th Ave 8339 Ferguson PO Box 247 10461 S Wright St 12159 175Th Ave 3880 S Clare Ave 9400 17 Mile Rd 10750 S Rodger Ave 3745 C Us Hwy 80 W 9490 E Surrey Road 1597 22 Mile Road 10446 W Falmouth 5859 Six Mile Rd 8955 225Th Ave 21983 N 30Th Ave 500 Woodward Ave Ste 2500 21111 19 Mile Rd 5852 20Th Ave 1754 17 Mile Road 19344 100Th Ave 471 W Franklin Ave 13642 23 Mile Road 8550 N Garfield Ave 1051 W Main St 8555 11 Mile Rd 9128 10 Mile Rd 98 120Th Ave 135 N Hayes 6162 6 Mile Road 2715 Weigh Rd PO Box 563 18148 M 115 10488 220Th Ave 1007 N Main St 9103 7 Mile Road 2125 E Surrey Road 602 N Pine St 1080 W 21 Mile Rd 8519 Oak Rd PO Box 194 PO Box 311 1752 E 14 Mile Rd 10318 Ludington PO Box 321

ADDRESS2

Po Box 263

Po Box 775 Po Box 157

Po Box 531

CITY Leroy Reed City Clare Reed City Irons Tustin Munger Sears Jasper Reed City Big Rapids Clare Rodney Clare Phenix Clare Marion Mcbain Sears Reed City Barryton Detroit Big Rapids Sears Remus Tustin Reed City Hersey Marion Mecosta Evart Mecosta Hersey Farwell Evart Saginaw Evart Marion Reed City Evart Evart Farwell Evart Tustin Evart Marion Mecosta Marion Lake Clare

STATE MI MI MI MI MI MI MI MI MI MI MI MI MI MI AL MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI

ZIP 49655 49677 48617 49677 49644 49688 48747 49679 49248 49677 49307 48617 49342 48617 36870 48617 49665 49657 49679 49677 49305 48226 49307 49679 49340 49688 49677 49639 49665 49332 49631 49332 49639 48622 49631 48603 49631 49665 49677-8551 49631 49631 48622 49631 49688 49631 49665 49332 49665 48632 48617

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Larry R Mcneil Lasch Luella M Lasch Roland F Lass Patricia A Laura A Malosh Laurie A Curtis Laurie L Robinson Lawe Margie S Lawrence Servello Lawrence E Rau Lawrence R Compoe Lea R Johnson Lear Corp Leland Hodges Leland H Carlson Lemoyne Mentel Lennie R Cote Leo E Bellinger Leon Baty Leonard J Blaker Leusby Linda J Lienhart Janice L. Lillian Rood Linda F Peterson Linda K Fountain Linda L Custer Linda L Showers Linda M Block Linda R Allen Linda Wheatley Livermore Dale R Loren M Todd Loretta J Berthume Lori K Williams Lorna M Vanderwal Louis Chvatal Louis R Gravelle Lowery Marshall S Lucinda J Langworthy Lynn M York Lyon Sharon I Machleit Rosemary Maddox June M Maguire Ruth Maneke Cindy Maneke Elizabeth E Maneke Kenneth Maneke Larry F. Manley Joseph W Manpower

CREDITOR NOTICE NAME

Edward M. Mahon, Jr.

C Garland Waller

ADDRESS1 4511 30Th Ave 9717 Nine Mile Road 5988 60Th Ave 427 N Oak St #516 PO Box 531 9380 110Th Avenue 9400 S Lake Dr 11210 90Th Ave 12152 N 70Th Ave 918 Pine Grove Dr 4106 115 Avenue 9140 River Rd 21557 Telegraph Rd 449 120Th Ave 9578 E 80Th Avenue 8086 Birchwood Dr 501 Main Street 12711 55Th Ave 704 W US 223 Apt 320 PO Box 583 2019 S Deer Lake Rd 3623 Sunny Dr 111 S Ridgeview Dr 9665 River Rd 6266 Madison Rd 9778 Big Stone Lk Rd 15353 130Th Avenue 8844 210Th Avenue 4337 E Sylvan Road 16940 S Ockley Rd 5218 Lone Pine Dr 11927 60Th Ave 11010 80Th Avenue 7602 110Th Avenue 4382 175Th Ave Rte 111 Woodland Dr PO Box 82 20336 Maple Drive 15486 21 Mile Rd 580 Pike 2188 Us 10 8817 Oak Road 7841 N Clare Ave 59 S Main Street 14148 60Th Avenue 10175 13 Mile Rd 13215 Mckinley Rd Box 17 PO Box 761 30800 Northwestern Hwy

ADDRESS2

Box 522 Road

Po Box 211 Apt 204

CITY Sears Evart Sears Evart Lake Evart Evart Evart Evart Weidman Evart Evart Southfield Hersey Reed City Birch Runn Hersey Remus Adrian Evart Reed City Sears Prudenville Evart Mecosta Evart Rodney Reed City Evart Chesaning Evart Mecosta Evart Evart Hersey St Charles Reed City Reed City Big Rapids Farwell Sears Evart Harrison Rockford Evart Mecosta Rodney Rodney Farwell Farmington Hills

STATE MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI

ZIP 49679 49631 49679 49631 48632 49631 49631 49631 49631 48893 49631 49631 48034 49639 49677 48415 49639 49340 49221 49631 49677 49679 48651 49631 49332 49631 49342 49677 49631 48616 49631 49332 49631 49631 49639 48655 49677 49677 49307 48622 49679 49631 48625 49341 49631 49332 49342 49342 48622 48334

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Marda J Jehnsen Margaret Rock Margaret Strobel Margart Schoof Margie L Randolph Margie Stahl Marguerite James Marilyn J Irvine Marilyn J Zurek Marilynn A Moore Marion Allen Mark Jackson Mark A Tharp Mark A Vanderhoef Mark B Tiedt Mark D Edstrom Mark F Webb Marlene B Hanna Marsh Joesph Jr Martin Zilska Martin Hirschenberger Marvin L Alberts Mary A Knapp Mary J Sims Mary Neiderquill Matthew Sherman Maureen Hartsock Maxine Seaver Mccullough Robert W Mcinnis Jerry Mckinstry Ila L Mckinstry Wesley Mclachlan Lawrence A Mcneilly Kay L Melanie Tiedt Melissa J Stein Melvina Sanborn Meridian Park Michael Hohn Michael Krzyzanowski Michael Ranesbottom Michael A Lewis Michael A Rizor Michael A Taylor Michael Braeutigan Michael D Phelps Michael E Warner Michael L Mckinstry Michael P Gretka Michael S Salisbury In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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ADDRESS1 16453 90Th Ave 7853 Mulgrave Dr 400 W Gloucester Dr 235 Farley Rd 212 W Franklin 1382 Boston Ave 3407 W Mt Hope Lot B20 6928 E 56Th St 8484 7 Mile Rd 429 East Ohio Street 1413 Gratiot Ave 111 N Hemlock 2119 W Ludington Dr 20098 Hoover Rd 4218 115Th Avenue 19470 Leroy Rd 7303 Clareola Road 7123 Maple Grove Rd 7268 100Th Ave 5217 Sylvan Road 11071 Appleblossom Ln 18023 N 20Th Street 545 N Hemlock St 13619 40Th Avenue 1607 Maine St 16779 13 Mile Road 14220 Hicks Lake Dr 2917 Hospital Rd 93 Club Rd 710 S Roth St 7452 Three Mile Rd 7452 Three Mile Rd 6255 W Main St 23822 N 30Th Ave 910 Maple Grove 225 N Oak 7173 County H 2707 Meridian Dr 12159 175Th Ave 2641 Spruce Hill 21481 Northland Dr 17287 Us 10 3538 Marble Rd 1937 Bradford St N E 308 North Hemlock Rd 1027 N Main 4341 12 Mile Rd 2848 80Th Avenue 910 Maple Grove 1394 Big Oak Dr

ADDRESS2

Apt B1

Po Box 163

P O Box 121

CITY Rodney Saginaw Saginaw Munger Reed City Nation City Lansing Chase Evart Farwell Saginaw Evart Farwell Big Rapids Evart Leroy Lake Lake Evart Evart Saginaw Marion Evart Remus Saginaw Leroy Evart Saginaw Riverside Reed City Evart Evart Weidman Sears Farwell Evart Sturgeon Bay Greenville Big Rapids Farwell Paris Hersey Coral Grand Rapids Hemlock Evart Remus Evart Farwell Hersey

STATE MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI CT MI MI MI MI MI MI MI WI NC MI MI MI MI MI MI MI MI MI MI MI MI

ZIP 49342 48603 48603 48747 49677 48748 48911 49623 49631 48622 48602 49631 48622 49307 49631 49655 48632 48632 49631 49631 48603 49665 49631 49340 48602 49655 49631 48603 6878 49677 49631 49631 48893 49679 48622 49631 54235 27834 49307 48622 49338 49639 49322 49505 48626 49631 49340 49631 48622 49639

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CREDITOR NAME Michael T Livermore Michele Jones Michelle A Waldfogel Michigan Dept of Treasury Mildred McCance Miller Elmer A Mills & Stockbridge PC Ministre Du Revenu Du Quebec Miscikoski Charles H. Monica K Prill Monique Mcdiarmid Morgan Guadalupe Morgan Maureen Morris Judith A Mott Donna Mowat Darwin G Municipality Of Port Hope Myers Donald P Myers Helen R Nancy E Ellsworth Natonski Donald E. Neal Gloria J Nehmer June A Newcombe Michael Nile W Rizor Nossiff & Giampa PC Oakland County Corporation Counsel Oklahoma County Treasurer Olitha Stewart Oneida County SCU Opal Bivins Otha J Timberlake Paine Velma A Palmer Peggy L Pamela K Blank Pamela K Knapp Pamela S Mccauley Park Kathryn A Patricia A Steinman Patrick Youmans Patrick A Gerding Patrick K Crowley Patrick S Bryant Paul Mackersie Paul Manee Paul F Schmidt Paul J Varney Paul M Traynor

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ADDRESS1 1863 Rock Rd 12495 5 Mile Road 5412 70Th Ave 3030 W Grand Blvd Ste 10 200 13223 County Road 10-3 10600 7 Mile Rd 10 Light St 3800 Marly 414 South Oak Street 386 S Cass 777 S Roth St 7113 90Th Ave 538 80Th Ave 12265 190Th Ave 427 S Oak 10647 70Th Ave PO Box 117 8145 110Th Ave PO Box 266 10388 N Kirby Road 16429 Schofield Rd 3262 S 180Th Ave 104 S Pine St 13818 110Th Avenue 5690 20Th Ave 24 Chestnut St 1200 N Telegraph Rd Asst District Attorney 901 N Bangor St 800 Park Ave 4th Fl 421 Gibson Ave 122 Linden PO Box 877 10625 Dwight St 8759 Oak Road 204 Crippen St 12040 Arthur Road 18080 Johnson Road 13040 Us Hwy 10 PO Box 208 11190 Truman Road 4020 West Stevenson Lake 523 N Pine Street 596 165Th Ave 8076 Maple Grove Rd 11790 4 Mile Rd 6633 Bear Lk Dr 9170 Chippewa Trail

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CITY Farwell Evart Evart Detroit Lyons Evart Baltimore Ste Foy Evart Mecosta Reed City Evart Evart Big Rapids Evart Evart Port Hope Evart Barryton Marion Hershy Hersey Marion Rodney Sears Dover Pontiac Oklahoma City Bay City Utica Lexington Big Rapids Evart Rodney Evart Cadillac Rodney Stanwood Evart Marionmi Evart Lake Evart Hersey Lake Evart Lake Evart

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ZIP 48622 49631 49631 48202 43533 49631 21202-1487 G1X 4A5 49631 49332 49677 49631 49631 49307 49631 49631 L1A 3V9 49631 49305 49665 49639 49639 49665-0243 49342 49679 03820 48341 73102 48706 13501 40504 49307 49631 49342 49631 49601 49342 49346 49631 49665 49631 48632 49631 49639 48632 49631 48632 49631

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CREDITOR NAME Paul S Kunitzer Paul W Callaghan Paul W Gardner Peggy S Taylor Penny A Cummins Penny L Curtis Penny S Boulis Penny S Ward Peter J Mosher Peters Sonia Peterson Duane Philip Kailing Phillip D Campbell Phillip W Clark Phillips Betty J Place Helen J Plastech PolyOne Corp Poole Helen J Powell William Pratt Robert Prestige Property Tax Special Price Arnold J Priest Roger Princeton Properties QAD Inc Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Ralph E Bieri Randy J Gomber Randy J Sweet Randy L Pontz Randy R Mishler Randy T Ward Raymonte Rick Reagan Madeleine J Rebecca Willis Rebecca S Hoag Rebekah D Wirt Receivable Management Services Receiver General For Canada Receiver General for Canada Receiver General For Canada Reed Loretta K Reedy Helen L Rehkopf Sara Lee Reichow Helen M

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ADDRESS1 6437 70Th Avenue 10225 Indian Lk Rd 7776 10 Mile Rd 2130 40Th Ave 6710 150Th Avenue 19398 W Leroy Rd 9620 W Broomfield 3171 20 Mile Rd 732 N Cherry St 6094 210Th Ave 4353 60Th Ave 518 W Upton 8205 20Th Avenue 7347 East 72Nd St 9370 School St 10920W Grass Lake Rd 835 Mason Ave Ste 100 33587 Walker Rd 528 E Nottingham Rd 408 Springlake Rd 11163 210 Th Avenue 1025 King St East 813 N Hemlock 1301 Crooked Lake Dr 678 Princeton Blvd Legal Dept Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 6685 100Th Avenue 12213 Timber Trail 20187 5 Mile Rd 5117 210Th Avenue 9076 Lakola 229 W Slosson 2223 S Michigan 3734 N Hamilton Rd 10590 S Saddler 4570 11 Mile Rd 4029 90Th Ave 9690 Deereco Rd Ste 200

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CREDITOR NAME Reid Madeline Renae V Patterson Renee B Tideswell Reuben Weber Revenue Canada Reynolds Shirley M Rhea Goodman Rhonda S Denslow Richard Armstrong Richard A Kohlhoff Richard A Martin Richard A Mclachlan Richard A Myers Richard A Rose Richard A Thompson Richard D Snear Richard D Young Richard G Anderson Richard I Bowers Richard L Hooker Rickert Marjorie A Rinke Hugo Ripley Sally M Rita A Ryno Rita M Dailey Rita M Duey Robert Hecker Robert Pratt Robert Wentzlof Robert A Beers Robert Barnette Robert Clymer Robert F Marshall Robert G Williams Robert J Dewitt Robert L Adams Robert L Boulis Robert L Manley Robert L Renne Robert L Rolston Robert N Richter Robert Sabisch Roberts Delores A Robin Wood Robin M Gostlin Robinson Darold W Robinson Merlin W Roger Chrisman Roger D Stevens Roger G O Dell In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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ADDRESS1 281 John R 201 N Case Street PO Box 142 1909 Burnham St Ottawa Technology Centre 9891 17 Mile Rd 8019 Sunset Dr 9481 17 Mile Rd 18762 Stonehouse Rd 12475 W Us 10 11788 7 Mile Rd 550 N Littlefield 13053 30Th Ave 326 S Oak 7648 17 Mile Rd 1899 Autumn Dr 13558 170Th Avenue 8798 30Th Avenue 6980 S Morey Road 9041 7 Mile Rd 9491 Hill Road 10268 Lucerne Dr 9921 Maple St 124 S Oak St 4764 210 Th Ave 515 S Cherry St 818 N Main St 11163 210Th Ave 1134 120Th Ave Lot 25 4344 7 Mile Rd 8139 Falcon View Pkway 117 Lincoln Box 182 PO Box 105 3148 14 Mile Rd 3801 4 Mile Rd 1453 50Th Avenue 4739 East Stevenson Lake PO Box 761 229 N Cedar St 8916 225Th Aven 6210 20Th Ave 5495 Ne County Line Rd 5478 160Th Avenue 1919 115Th Ave 7851 80Th Avenue 5950 Ogilive 201 6Th St PO Box 27 6367 West Carleton 604 Walnut St 17684 Pierce Road

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STATE MI MI MI MI ON MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI OH MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI MI

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CREDITOR NAME Roland W Reedy Rolston Joanne Ronald C Balzer Ronald E Denslow Ronald Heckart Ronald J Mackersie Ronald Robinson Ronda D Strange Ronnie D Cole Rose A Ladanyi Rose Murawski Rose Podvin Rossiter Wanda M Rouse Esther Rowland Bessie Roy E Schepers Roy J Kennedy Rudy J Sorsen Russell W Elford Ruth Howell Ruthruff Richard Ryan Donna J Ryno Rita Sadie Korf Salinas Manfred Salinas Rudolfo Sally Frederick Samuel M Bailor Sandra L Maneke Sandra L Turley Scallen Morris Schmidt Arthur J Schoner William Schroeder Betty L Schroeder Beverly J Scott Britton Scott A Wheeler Scott Forrest G. Securities and Exchange Commission Securities and Exchange Commission Seelhoff Robert Shannon A Sutten Shannon Charles Shapero & Green LLC Sharon Knapp Shaw Wilda Sheila Warner Sherri L Hower Sherrie L Benjamin

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ADDRESS1 423 W Lincoln St 18550 Arthur Rd 9796 80Th Avenue PO Box 452 961 South Reynolds Road #139 17625 30Th Ave 6820 Cadmus Road PO Box 276 PO Box 297 9398 Arnold Creek Rd 3413 Northway Dr 1899 Joy Rd 345 11Th St 17670 Leroy Rd 2030 Mcghees Mill Road 7417 S 90Th Avenue 7156 6 Mile Rd 14065 30Th Ave 21125 Lake Montcalm Rd 3902 Oakgrove Rd 14460 180Th Ave 19983 Pine Lane St 124 S Oak St 8760 N Geek Rd PO Box 581 5910 50Th Ave 4730 King Rd 22230 Three Mile Rd 11788 7 Mile Rd 1701 Spring Avenue 200 Comanche Trail 19235 One Mile Rd 9458 15 Mile Road 9539 5 Mile Rd 109 S Hemlock 4923 Washington St 11067 Kay Lynn Dr 3355 100Th Avenue 175 W Jackson Blvd Ste 900 175 W Jackson Blvd Ste 900 2048 Lakola Road 18482 15Th Avenue 831 N Cherry Signature Square II Ste 220 18433 9 Mile Rd 335 W Fifth St 10350 Cook Ave 1604 19 Mile Rd 19351 35Th Avenue

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CREDITOR NAME Sherrie L Bryant Sherry Ostrander Sherry A Mckinney Shirley A Matthes Shirley A Moore Showers Linda L. Sible Donald B Simpson Thacher & Bartlett LLP Sims Arlen H Sims Barbara M Sims I James Slabaugh Ima J Smedley Walter Smith Jack Smith John S Smith Victor Smutek Gloria Snyder Elmer Sonja Wilson Sprague Patricia Spurbeck Jean E Spurbeck Joyce G Stacy T Slagle Stanley Pahota Starkey Susan L State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan

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Peter Pantaleo Erin Casey & Alice Eaton

Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 42 Greensboro Court 117 N 3Rd Avenue PO Box 313 7560 Jacks Rd PO Box 105 15353 130Th Avenue Box 161 425 Lexington Ave 7291 S Deer Lake 202 E Church St 20947 7 Mile Rd 327 S Oak St 3583 West Maple Grove 103 N Charles St 161 Michigan St PO Box 521 260 Richlyn Drive 430 S Pine 8175 23 Mile Road 346 Floyd St 12055 17 Mile Rd 20214 45Th Ave 4428 Benson Road 3258 Dale Rd 109 S Hemlock St Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St Office of Child Support 211 W Fort St Ste 700 8261 River Rd 3934 Lapham 8777 170Th Ave 9398 Arnold Creek Rd 15280 10 Mile Rd 11201 90Th Ave 8684 S River Rd 1000 Vicars Landing Way #C-102 1137-17 Mile Road 3394 Us - 10 8840 Circle E Dr 8049 Oak St 227 N Oak St 24901 Northwestern Hwy 302 415 W Railway St

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Apt B115 Po Box 88

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CITY Reed City Big Rapids Idlewild Harrison White Cloud Rodney Marion New York Reed City Reed City Reed City Evart Farewell Adrian Remus Evart Adrian Evart Evart Farwell Leroy Barryton Cadillac Saginaw Evart Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Evart Harrison Reed City Reed City Reed City Mecosta Evart Ponte Vedra Bch Remus Sears Farwell Lake Evart Southfield Coleman

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ZIP 49677 49307 49642 48625 49349 49342 49665 10017-3954 49677 49677 49677 49631 48622 49221 49340 49631 49221 49631 49631 48622 49655 49305 49601 48603 49631 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 49631 48625 49677 49677 49677 49332 49631 32082 49340 49679 48622 48632 49631 48075 48618

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State of Michigan Central Functions Unit Jennifer Nelles Stephen E Spence US Trustee Steve M Wallin Steven Mccall Steven Petersmark Steven Ripley Steven B Whipple Steven D Metcalf Steven E Robertson Stroker Robert M Strong Jerrilynn A Struble Gerald E Struble Stanley R Suchowesky Stanley A Sue A Peterson Summit Property Management Inc Susan Bellinger In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Susan M Apsey Susan M Latin Susan M Stephens Susan M Ward Susan R Lyon Swiger Maria A Swiger Maria A Swiger Rodney Switzer Shirley J Sylvia A Boulis Szymanski Raymond M Tammy L Isanhart Tate Boulevard I Llc Tax Collector Taylor Cathy Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue Teresa L Shafer Terri Hower Terri A Biggs Terry Bouck Terry Presley Terry A Fuller Terry G Beemer Terry L Albright Terry L Bowling Terry L Brandal Tessman Richard The Corporation Of The Town The Goodyear Tire & Rubber Co Theodore R Patterson Theresa Simmer Theresa Abraitis Thiel James Thomas & Betts Corp Thomas A Dietrich Thomas A Haas Thomas E Donders Thomas E King Thomas Geneva L Thomas H Ryster Thomas L Thurston Thomas R Young Thomas Ratti Thomas Robert L Thompson Fay E Tideswell Fern L Tiedt Louanna Tiffin Donald L

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First Plaza County Of Fresno

Jim Leyden TN Attorney Generals Office

Of Ingersoll Steven C Bordenkircher Esq

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ADDRESS1 9170 E Seven Mile Rd 6578 S Deer Lake Rd PO Box 364 13126 2 Mile Rd 5432 30Th Ave 704 N Cedar 704 N Cedar Street 8797 90Th Ave 692 165Th Ave 1795 W Ludington Dr 17866 Three Mile Rd 18693 45Th Ave 1985 Blvd Se PO Box 1192 650 Maple Road 21 Albert St 155 S Limerick Rd Cordell Hall PO Box 531 20299 60Th Ave 8106 W Gladwin Road 6277 18 Mile Road 234 W Elder Drive 14096 William St 16833 Schofield Rd 311 E Church 550 Maple Road 15575 70Th Avenue 706 N Cedar St 130 Oxford St 2nd Fl 1144 E Market St 21515 Apache Pass 3329 60Th Ave 3132 Prescott Ave 3199 190Th Avenue 8155 TB Blvd 10416 Garfield 935 E Ludington 128 S Oak St 3120 Humphrey Highway 2864 40Th Av 10906 100Th Avenue 3045 Beech Tree 11253 Woodland Drive 6569 Dorwood Rd Route 1 8522 Big Stone Lake Road 13042 70Th Ave 1059 Ziggy Rd 4507 85Th Avenue 121 Block St

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425 5th Ave N

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CITY Evart Chase Evart Hersey Sears Evart Evart Evart Hersey Farwell Hersey Barryton Hickory Fresno Farwell Trenton Limerick Nashville Sears Marion Harrison Barryton Harrison Rodney Hersey Reed City Farwell Marion Evart Ingersoll Akron Reed City Sears Saginaw Reed City Memphis Lake Farwell Evart Palmyra Sears Evart Farwell Evart Saginaw Evart Evart Farwell Evart Williamston

STATE MI MI MI MI MI MI MI MI MI MI MI MI NC CA MI ON PA TN MI MI MI MI MI MI MI MI MI MI MI ON OH MI MI MI MI TN MI MI MI MI MI MI MI MI MI MI MI MI MI MI

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STATE MI MI MI MI MI MI MI MI IL MI MI NH ON NC SC NC MI MI MI MI MI MI MI MI MI CT NC MI MI MI MI MI MI MI MI MI MI MI MI CT MI OH IL MI MI MI MI

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CREDITOR NAME W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Walker Murry E Walker Susan Walter D Degeer Walter Malace Walter S Baker Walter Twietmeyer Wanda J Dellar Wanetta J Flynn Ward Penny S. Warner Lyle F. Warner Richard L. Watkins Virginia Wayne D Shook Weishaupt Nola Welch George E Wellington Green LLC Wendy Thompson Wesseling Purlin J White George D White Marcia J Wilber Curtis B Willard Tice William Blain William Kadwell William Scott William C Mathes William C Vanhaitsma William Cronkright William R. Keene William Richards Willis Phyllis A Wilson Iva Jean Wilson Norris E Winifred Ellinwood Wirth Elvia K Wirth Rose B Wismer William D Witbeck Danny Witbeck Delores Wixon John Woods Vivian H Wright Ellen Yeager Kathleen M Young & Susser PC Young Charles C Young Donna Young James R

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ADDRESS1 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 11378 210 Avenue 11264 60Th Avenue 8193 West Bawkey Rd 1921 Marquette St 3119 Sylvan Road 6175 Trinklein Rd 7822 Lynn Ave 112 Lincoln Street 3171 20 Mile Rd 1620 Herrick Rd 4631-12 Mile Road 210 W First Street 20581 30Th Ave 2472 One Mile Rd 503 E Church St 31100 Telegraph Rd Ste 200 7648 17 Mile Road 629 E Chestnut 521 N Cherry 521 N Cherry St 17790 195Th Ave Attn: Joan Bowman 8771 W Monroe 7446 Two Mile Road 1071 Hillcrest 14 Scotch Dr PO Box 168 2712 Longview St 3445 State Street 35915 Hermoso Ln 6034 E Deer Path Rd 23480 75Th Ave 11081 Twin Lakes Ave 28001 N Nichols Rd PO Box 362 18845 Meceola Rd 3425 Woods Rd 11124 90Th Avenue 8818 14 Mile Rd 3517 - 70Th Avenue 6401 Partridge Ct 5333 E Baseline Road 4853 WBawkey 26200 American Dr Ste 305 7630 90Th Ave 315 E 2Nd 310 W 7Th St

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Steven Susser P52940

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CREDITOR NAME Zastrow Arma J Zastrow Gary Zolman Dorothy A

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ADDRESS1 10500 W Cadillac Dr 10500 W Cadillac Dr PO Box 786

ADDRESS2 Lake Lake Evart

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STATE MI MI MI

ZIP 48632 48632 49631

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

Page 23 of 23

EXHIBIT B

K&E 11842436.3

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

STIPULATION WITH THE UAW CONCERNING RETIREE BENEFITS WHEREAS, on May 17, 2005, the above-captioned debtors and debtors in possession (collectively, the Debtors) filed voluntary petitions under Chapter 11 of the Bankruptcy Code; and WHEREAS, the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (the UAW) represents various retirees (the Retirees) who were previously employed by the Debtors; and WHEREAS, recognizing the circumstances surrounding the Debtors Chapter 11 bankruptcy, the Debtors and the UAW entered into negotiations concerning the Debtors need to modify all benefits existing or that may exist under section 1114 of the Bankruptcy Code (the
1

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 11842048.3

Retiree Benefits) in accordance with the Debtors proposed First Amended Joint Plan of Collins & Aikman Corporation and its Debtor Subsidiaries (the Plan); and WHEREAS, by virtue of the parties having engaged in good faith, arms-length negotiations and having entered into this agreement and stipulation (the Stipulation); and WHEREAS, the Debtors and the UAW desire to amicably resolve issues concerning the Debtors Retiree Benefits; and INCORPORATING THE BACKGROUND HEREIN, IT IS HEREBY STIPULATED AND AGREED BY THE PARTIES HERETO AS FOLLOWS: 1. 2. The parties to this Stipulation are the Debtors and the UAW. This Stipulation shall be effective (the Effective Date) upon the date of entry of an order by the Bankruptcy Court for the Eastern District of Michigan, Southern Division (the Bankruptcy Court) authorizing the Debtors to enter into the Stipulation. The Debtors agree to continue payments to the UAW Retiree health care plans for the Adrian, Michigan, Evart, Michigan, and former Wickes employees represented by the UAW for purposes of maintaining and otherwise providing coverage specified in said plans through and including July 31, 2007. The Debtors agree that all liabilities incurred by the Retirees under the Retiree health care plans through July 31, 2007, and presented for payment to providers of the plans no later than the usual and customary cutoff date for submitting such claims, shall be paid as an administrative expense. The Debtors will terminate the Retiree Benefits effective August 1, 2007, and will cease providing all Retiree Benefits for periods on and after that date. UAW Retirees, spouses, surviving spouses and eligible dependents (the Claimants) shall have an allowed general, unsecured claim against C&A to be calculated as of July 31, 2007 in the amount of the Debtors FAS Valuation as of July 31, 2007, for future unpaid Retiree Benefits, in accordance with 11 U.S.C. 1114(i) and pursuant to 11 U.S.C. 502(b). The Debtors and the UAW shall agree, based upon the Debtors FAS Valuation, upon the amount of a general unsecured claim recognized on behalf of, or attributable to, each Claimant.

3.

4.

5. 6.

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7.

The Debtors shall file an appropriate motion under Federal Rule of Bankruptcy Procedure 9019 seeking Bankruptcy Court approval of this Stipulation.

Dated: June 1, 2007 Stipulated and Agreed to By: INTERNATIONAL UNION, UAW KIRKLAND & ELLIS LLP

/s/ Niraj R. Ganatra Niraj R. Ganatra Associate General Counsel 8000 East Jefferson Avenue Detroit, Michigan 48214 Telephone: 313-926-5216 Counsel for International Union, UAW

/s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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