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

THIRD INTERIM FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS DEBTORS COUNSEL FOR THE PERIOD JANUARY 1, 2006 THROUGH APRIL 30, 2006 Name of Applicant: Authorized to Provide Professional Services to: Date of Retention: Date of Entry of Order Authorizing Retention: Interim Fee Period for Which Compensation and Reimbursement is Sought: Amount of Compensation Requested: Kirkland & Ellis LLP Debtors May 17, 2005 Order Entered on May 26, 2005 [Docket No. 138] January 1, 2006 through April 30, 2006 $4,128,647.25

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. 0555991; 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. 0555964; 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. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

0W[;&&0
K&E 11175576.16

0555927060616000000000001

!K

Amount of Expense Reimbursement Requested: Total Compensation and Expense Reimbursement Requested: This Is: Blended Rate of Professionals (Including Paraprofessionals) Blended Rate of Professionals (Excluding Paraprofessionals)

$119,625.02 $4,248,272.27 Third Interim Fee Application $450.03 $550.01

2
K&E 11175576.16

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

THIRD INTERIM FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS DEBTORS COUNSEL FOR THE PERIOD JANUARY 1, 2006 THROUGH APRIL 30, 2006 Kirkland & Ellis LLP (K&E), bankruptcy counsel for the above-captioned debtors (the Debtors), hereby applies (the Third Interim Fee Application) for entry of an order allowing it (a) fees in the amount of $4,128,647.25 for the reasonable and necessary legal services K&E has rendered to the Debtors and (b) the actual and necessary expenses that K&E incurred in the amount of $119,625.022 for the period from January 1, 2006 through April 30, 2006 (the

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. 0555991; 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. 0555964; 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. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. The total expenses requested reflect a deduction in the amount of $906.35 for expenses included in the Monthly Fee Statements (as defined below) for which K&E is not seeking reimbursement.

K&E 11175576.16

Interim Fee Period) pursuant to sections 330 and 331 of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), Rules 2016 -1 and 9014-1 of the Local Rules of the Bankruptcy Court for the Eastern District of Michigan (the Local Rules), the Retention Order (as defined below), the United States Trustee Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed under 11 U.S.C. 330 (the Trustee Guidelines) and the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290] (the Interim Compensation Order). In support of this Third Interim Fee Application, K&E respectfully states as follows: Background 1. 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. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 2. 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). 3. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG.

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K&E 11175576.16

Retention of and Continuing Disinterestedness of Kirkland & Ellis LLP 4. By this Courts order dated May 26, 2005, the Debtors were authorized to retain

K&E as their counsel, effective as of the Petition Date, with regard to the filing and prosecution of the chapter 11 cases and all related matters [Docket No. 138] (the Retention Order). The Retention Order authorizes the Debtors to compensate K&E at K&Es hourly rates charged for services of this type and to reimburse K&E for K&Es actual and necessary out-of-pocket expenses incurred, subject to application to this Court as set forth therein. The Retention Order is attached hereto as Exhibit A. 5. As disclosed in the Affidavit of Richard M. Cieri in Support of Application for an

Order Authorizing the Employment and Retention of Kirkland & Ellis LLP as Attorneys for the Debtors filed on May 17, 2005 (as supplemented by supplemental affidavits, the Affidavits), K&E does not hold or represent any interest adverse to the Debtors estate, and is a disinterested person as that term is defined in section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code. 6. K&E may have in the past represented, may currently represent, and likely in the

future will represent parties-in-interest in connection with matters unrelated to the Debtors and the chapter 11 cases. K&E disclosed its connections to parties-in-interest that it has been able to ascertain using its reasonable efforts in the Affidavits. K&E has and will continue to update the Affidavits when necessary and as appropriate. 7. K&E performed the services for which it is seeking compensation on behalf of or

for the Debtors and their estates, and not on behalf of any committee, creditor or other entity. 8. Except to the extent of the advance payments paid to K&E that K&E previously

disclosed to this Court in the Affidavits, K&E has received no payment and no promises for

3
K&E 11175576.16

payment from any source other than the Debtors for services rendered or to be rendered in any capacity whatsoever in connection with the chapter 11 cases. 9. Pursuant to Bankruptcy Rule 2016(b), K&E has not shared, nor has K&E agreed

to share (a) any compensation it has received or may receive with another party or person other than with the partners, counsel and associates of K&E or (b) any compensation another person or party has received or may receive. 10. This is the third interim fee application that K&E has submitted in the chapter 11

cases. K&E has served monthly fee statements (collectively, the Monthly Fee Statements) on the United States trustee, counsel to the Committee, counsel to the prepetition secured lenders and counsel to the postpetition secured lenders for the following periods: a) b) c) d) 11. Monthly Fee Statement for the period January 1, 2006 through January 31, 2006; Monthly Fee Statement for the period February 1, 2006 through February 28, 2006; Monthly Fee Statement for the period March 1, 2006 through March 31, 2006; and Monthly Fee Statement for the period April 1, 2006 through April 30, 2006. The Monthly Fee Statement for January 2006 included a voluntary waiver of fees

in the amount of $19,607.75 and expenses in the amount of $8,233.41. The Monthly Fee Statement for February 2006 included a voluntary waiver of fees in the amount of $17,678.00 and expenses in the amount of $3,785.73. The Monthly Fee Statement for March 2006 included a voluntary waiver of fees in the amount of $21,223.50 and expenses in the amount of $5,830.39. The Monthly Fee Statement for April 2006 included a voluntary waiver of fees in the amount of $20,210.00 and expenses in the amount of $5,098.57. In total, the Monthly Fee Statements from January 1, 2006 through April 30, 2006 included a voluntary waiver of fees in the amount of $78,719.25 and expenses in the amount of $22,948.10 for a grand total of fees and expenses

4
K&E 11175576.16

waived in the amount of $101,667.35 during the Interim Fee Period. Additionally, in preparing the Third Interim Fee Application, K&E voluntarily agreed to waive an additional $906.35 in expenses that were originally requested in the Monthly Fee Statements. Accordingly, K&E has adjusted the total amount of reimbursement of expenses that it is requesting in the Third Interim Fee Application by this amount. 12. As of the date herein, K&E has received $2,594,784.83 from the Debtors for fees

and expenses incurred by K&E during the Interim Fee Period. This represents 80% of the fees and 100% of the expenses incurred and submitted by K&E for the January, February, and March 2006 Monthly Fee Statements. The objection deadline for the April 2006 Monthly Fee

Statement expired on June 14, 2006, K&E filed a Certificate of No Objection on June 15, 2006. As of the date of this filing, K&E has not been paid any fees or expenses for the April 2006 Monthly Fee Statement. The fees and expenses requested in the March 2006 fee statement were reduced by $5,118.76, which represents $304.00 in fees and $4,814.76 in expenses that K&E waived in the Third Interim Fee Application and previously had been paid by the Debtors. Previous Interim Fee Application 13. On October 18, 2005, K&E filed the First Interim Fee Application of Kirkland &

Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period May 17, 2005 through August 31, 2005 [Docket No. 1505] (the First Interim Fee Application). In the First Interim Fee Application, K&E sought compensation in the amount of $5,256,119.50 and reimbursement of expenses in the amount of $466,026.14. On November 18, 2005, the Court entered an order approving the First Interim Fee Application [Docket No. 1715]. 14. On February 24, 2006, K&E filed the Second Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered

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K&E 11175576.16

as Debtors Counsel for the Period September 1, 2005 through December 31, 2005 [Docket No. 2260] (the Second Interim Fee Application). In the Second Interim Fee

Application, K&E sought compensation in the amount of $4,888,277.50 and reimbursement of expenses in the amount of $280,708.65. On March 22, 2006, the Court entered an order approving the Second Interim Fee Application [Docket No. 2452]. Reasonable and Necessary Services Rendered by Kirkland & Ellis LLP Generally 15. K&E has advised and represented the Debtors in connection with the operation of

their businesses and all other matters arising in the performance of their duties as debtors and debtors in possession, except those matters for which the Debtors have retained the law firm of Carson Fischer P.L.C. or for which the Debtors have retained special counsel or ordinary course professionals. Furthermore, K&E has: (a) prepared various pleadings, motions and other papers; (b) submitted requests for relief and objections to other parties requests for relief to this Court for consideration; (c) appeared before this Court during hearings regarding the chapter 11 cases; and (d) has performed all of the other professional services that are described in this Third Interim Fee Application. 16. The rates described herein are K&Es hourly rates for services of this type

provided during the Interim Fee Period. Based on these rates and the services performed by each individual, the total reasonable value of such services rendered during the Interim Fee Period is $4,128,647.25. The K&E attorneys and paraprofessionals expended a total of 9,174.15 hours working on the chapter 11 cases during the Interim Fee Period. In accordance with the factors enumerated in Section 330 of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (a) the complexity of the chapter 11 cases; (b) the time expended; (c) the nature and extent of the services rendered; (d) the value of such services; and (e) the costs of comparable services other than in a case under the Bankruptcy Code. See, e.g., In re Moss, 320

6
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B.R. 143, 156-57 (Bankr. E.D. Mich. 2005); In re Ray, 314 B.R. 643, 662-63 (Bankr. M.D. Tenn. 2004); In re Chary, 201 B.R. 783, 787-88 (Bankr. W.D. Tenn. 1996). 17. The attached Exhibit B provides a summary statement of the number of hours of

service rendered by each attorney and paraprofessional and the hourly rate of each individual by Subject Matter (as defined below) during the Interim Fee Period. 18. The attached Exhibit C: (a) identifies the attorneys and paraprofessionals who

rendered services in each Subject Matter; (b) describes each activity or service that each individual performed; and (c) states the number of hours (in increments of one-tenth of an hour) spent by each individual providing the services. The information in each invoice in the attached Exhibit C corresponds to the matter number that K&E assigned to the Subject Matters. If a Subject Matter does not appear, K&E did not bill time or expenses for that Subject Matter during the Interim Fee Period, but may bill time for that Subject Matter in the future. 19. Local Rule 2016 requires law firms to include biographical information for The attached Exhibit D includes brief

attorneys billing fees during a chapter 11 case.

biographical profiles of K&E attorneys who billed at least 50 hours of time during the Interim Fee Period. Biographical information about attorneys who billed less than 50 hours during the Interim Fee Period is available upon request. Reasonable and Necessary Services Rendered by Kirkland & Ellis LLP Categorized by Subject Matter 20. The professional services that K&E rendered during the Interim Fee Period are

grouped into the numbered and titled categories of the subject matters described in paragraphs 21 through 48 herein (each, a Subject Matter).

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K&E 11175576.16

21.

Matter 3 Adversary Proceedings and Contested Matters (Fees: $247,406.50; Expenses: $3,949.03; Hours: 516.00) This Subject Matter includes time spent addressing various adversary proceedings

and contested matters filed in the chapter 11 cases. More specifically, this Subject Matter includes time spent: (a) responding to numerous formal and informal discovery requests from the Committee and other constituencies in contested matters; (b) preparing for and filing the Debtors complaint to recover estate assets from Northern Trust; (c) researching, filing various pleadings and preparing for hearing on the Debtors preliminary injunction motion with respect to the Debtors motion to stay litigation against the Debtors current and former directors and officers; and (d) researching and analyzing certain pre-petition agreements to consider the potential recharacterization of such agreements. 22. Matter 5 Asset Analysis (Fees: $123,589.50; Expenses: $677.51; Hours: 236.80) This Subject Matter includes time spent: (a) analyzing real and personal property leases and interests to determine if they remain beneficial to the Debtors and their estates; (b) corresponding with the Debtors and their advisors regarding the sale of certain assets and business divisions; (c) determining the value of certain of the Debtors equipment; (d) preparing and serving notices of sale and abandonment of de minimis assets; (e) preparing and drafting various asset purchase agreements; (f) counseling the Debtors with respect to the wind-down of the Fabrics division; and (g) drafting and prosecuting the Debtors Motion for an Order Authorizing the Wind-Down of Their Fabrics Business and Certain Related Actions in Connection Therewith [Docket No. 2746].

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K&E 11175576.16

23.

Matter 6 Business Operations (Fees: $257,325.00; Expenses: $2,139.75; Hours: 448.70) This Subject Matter involves time spent advising the Debtors regarding business

operations, including: (a) addressing vendor and customer issues; (b) identifying and responding to a variety of tooling and lien issues; (c) strategizing with the Debtors management team and professionals regarding priorities and processes to ensure uninterrupted operations; (d) addressing numerous customer and vendor-related issues; (e) considering various securitiesrelated disclosure issues; (f) preparing for and attending the meetings of the Board of Directors of Collins & Aikman Corporation; (g) reviewing and analyzing various aspects of the Debtors business plan; (h) preparing for and attending various meetings related to pricing relief on customer contracts and potential sales of various assets; (i) assembling and coordinating the due diligence process with respect to sale of estate assets; and (j) negotiating, drafting and prosecuting the Debtors Motion for Order Authorizing Entry into Agreement with General Motors Corporation Resolving Issues Regarding the Resourcing and Transition of a Certain General Motors Program [Docket No. 2347] and the Debtors Motion for Order Authorizing Entry into Amended Agreement with General Motors Corporation [Docket No. 2648]. 24. Matter 7 Case Administration (Fees: $262,217.50; Expenses: $26,970.42; Hours: 1,174.20) This Subject Matter describes administrative activities, including: (a) managing and coordinating the chapter 11 cases; (b) complying with applicable service and notice requirements; (c) assisting the Debtors in fulfilling various duties as debtors and debtors in possession; and (d) complying with the requirements of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, this Courts orders and other applicable law.

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25.

Matter 8 Cash Collateral/DIP Financing (Fees: $82,560.50; Expenses: 965.46; Hours: 159.70) This Subject Matter describes K&E activities performed to help the Debtors

comply with their obligations under the debtor-in-possession financing agreements. As a result of the Debtors financial condition in the period before and since the Petition Date, the Debtors had to obtain debtor-in-possession financing from multiple lenders pursuant to three separate debtor-in-possession financing arrangements (collectively, the DIP Financing Facilities). The Subject Matter includes time K&E spent: (a) counseling the Debtors and preparing documents with respect to the Debtors reporting obligations under the DIP Financing Facilities; (b) counseling the Debtors with respect to compliance under the DIP Financing Facilities; and (c) negotiating, drafting and prosecuting the Motion for an Order Authorizing the Debtors to Enter into the Third Amendment to and Consent under Debtor In Possession Financing Agreement [Docket No. 2146]. 26. Matter 9 Claims Administration and Objections (Fees: $160,299.50; Expenses: $1,519.07; Hours: 384.00) This Subject Matter includes time spent: (a) identifying and evaluating claims against the Debtors; (b) developing and implementing strategies to address such claims; (c) drafting and prosecuting six omnibus claim objections disallowing claims of over $4 billion; and (d) responding to various responses to the Debtors omnibus claim objections. 27. Matter 11 Executory Contracts and Unexpired Leases (Fees: $453,562.00; Expenses: $1,808.08; Hours: 851.50) This Subject Matter describes legal services provided to the Debtors relating to their numerous executory contracts and unexpired leases, including: (a) advising the Debtors

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with respect to the contemplated assumption, rejection or termination of their executory contracts and unexpired leases; (b) analyzing the Debtors ability to assume and assign certain executory contracts and unexpired leases; (c) preparing and filing motions to reject certain executory contracts and unexpired leases and drafting affidavits in support thereof; (d) negotiating and resolving disputes with counterparties to myriad executory contracts and unexpired leases; (e) prosecuting the Debtors Second Motion for Order Extending the Period within Which the Debtors Must Assume or Reject Unexpired Leases of Nonresidential Real Property [Docket No. 1932] and resolving objections with respect thereto; and (f) preparing objections to motions to compel performance under or assumption or rejection of executory contracts and unexpired leases. 28. Matter 12 Hearings (Fees: $144,954.00; Expenses: $15,838.71; Hours: 524.50) This Subject Matter includes time spent by K&E preparing for and attending various court hearings during the Interim Fee Period. During the Interim Fee Period, there were at least seven separate hearings at which K&E appeared, including two hearings during January, one hearing during February, two hearings during March and two hearings during April. At certain of these hearings, K&E presented offers of direct examination in support of the relief requested by the Debtors. Additionally, this Subject Matter also includes time spent monitoring docket activity and preparing and filing documents in support of the hearings, including agendas and amended agendas for each omnibus hearing.

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29.

Matter 13 Fee/Retention Application/Objections (K&E) (Fees: $106,955.00; Expenses: $3,077.62; Hours: 370.30) This Subject Matter describes K&E services performed in connection with the

preparation of K&Es Monthly Fee Statements pursuant to the procedures and standards set forth in the Interim Compensation Order, the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, the Trustee Guidelines and other applicable law. This Subject Matter also includes time spent: (a) performing a review of conflicts in accordance with applicable law; (b) preparing and filing the Fourth Supplemental Affidavit of Richard M. Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 2507] (c) preparing and filing the Second Interim Fee Application of Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services for the Period September 1, 2006 through December 31, 2006 [Docket No. 2260]; and (d) preparing and filing certificates of no objection to K&Es Monthly Fee Statements. 30. Matter 16 Fee/Retention Application/Objections (Other Professionals) (Fees: $57,053.00; Expenses: $819.95; Hours: 214.40) This Subject Matter includes time spent preparing, filing and/or prosecuting: (a) the Debtors Application for Order Authorizing the Employment and Retention of Hilco Appraisal Services, LLC as Their Personal Property Appraiser Nunc Pro Tunc to December 8, 2005 [Docket No. 1889], the Debtors Application for Entry of an Order Authorizing the Employment and Retention of Brinks, Hofer, Gilson & Lione, PC as Their Special Matter Counsel [Docket No. 2524] and the Debtors Application for Order Authorizing the Employment and Retention of Lathrop & Gage L.C. as Special Litigation Counsel [Docket No. 2542]; (b) statements of fees for ordinary course professionals; (c) supplemental notices regarding

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additional ordinary course professionals; and (d) fee applications of certain professionals retained by the Debtors. 31. Matter 17 Disclosure Statement and Plan of Reorganization (Fees: $629,253.50; Expenses: $6,368.32; Hours: 1,178.20) This Subject Matter includes time spent: (a) preparing, filing and prosecuting: (i) the Debtors Second Motion for an Order Extending the Debtors Exclusivity Periods to File a Chapter 11 Plan and to Solicit Votes Thereon [Docket No. 1928]; (ii) the Debtors Motion for a Bridge Order Extending the Debtors Exclusivity Periods to File a Chapter 11 Plan and to Solicit Votes Thereon [Docket No. 2509]; and (iii) the Debtors Third Motion for an Order Extending the Exclusivity Periods to File a Chapter 11 Plan and to Solicit Votes Thereon [Docket No. 2660]; (b) planning strategy and tactics related to the preparation of a plan of reorganization; (c) researching and analyzing numerous issues with respect to treatment of creditors and parties in interest under a plan of reorganization; (d) negotiating bids to sponsor a plan of reorganization with interested parties, including the Committee and the steering committee for the senior, secured prepetition lenders; and (e) drafting numerous documents relevant to a plan of reorganization. 32. Matter 18 Reclamation (Fees: $5,565.00; Expenses: $85.64; Hours: 11.80) This Subject Matter includes time spent by K&E: (a) analyzing reclamation demands; (b) collaborating with the Debtors to resolve such demands; (c) communicating with the suppliers that submitted the reclamation demands; and (d) engaging in research with respect to the reclamation demands.

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33.

Matter 19 Relief from Automatic Stay (Fees: $202,195.00; Expenses: $779.55; Hours: 413.20) This Subject Matter includes time spent: (a) responding to the motions filed by

various entities seeking relief from the automatic stay; (b) researching circumstances under which it is appropriate to permit relief from the automatic stay; (c) drafting documents regarding extending the automatic stay to litigation affecting certain former and current directors and officers; (d) analyzing issues and drafting documents for protective relief from the automatic stay to permit the advancement of defense costs to certain of the Debtors former and current directors, officers and employees; (e) drafting and prosecuting the Debtors Motion for an Order Establishing Procedures that Limit Certain Transfers of, or Claims of Worthlessness with Respect to Equity Interests in the Debtors [Docket No. 2336]; and (f) preparing and drafting stipulations granting limited relief from the automatic stay to certain parties. 34. Matter 21 Tax Issues (Fees: $110,272.50; Expenses: $1,197.63; Hours: 230.70) This Subject Matter describes services performed by K&E to analyze tax issues related to the chapter 11 cases, including: (a) providing advice and corresponding with the Debtors regarding payment of certain real and personal property taxes; (b) drafting documents in support of the Debtors request to protect and preserve the Debtors valuable tax attributes, including net operating loss carryforwards and other business tax credits; and (c) analyzing several issues surrounding tax liabilities.

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35.

Matter 22 Travel (Fees: $70,698.25; Expenses: $41,039.31; Hours: 136.15) This Subject Matter includes time spent by K&E professionals traveling while

representing the Debtors. K&E billed the Debtors for one-half of the total time that K&E professionals spent for non-working travel. 36. Matter 23 Utilities (Fees: $6,216.50; Expenses: $232.75; Hours: 18.80) This Subject Matter involves time spent responding to issues involving utilities. 37. Matter 24 Environmental (Fees: $60,862.50; Expenses: $328.01; Hours: 100.70) This Subject Matter includes time spent analyzing various environmental issues arising from the Debtors operations at their various facilities. Included in this Subject Matter is time related to: (a) advising the Debtors of strategies with respect to honoring their

environmental obligations while in bankruptcy; (b) counseling the Debtors regarding federal and state requirements as owners, operators and lessees of real property; (c) communicating with various governmental agencies regarding environmental issues on behalf of the Debtors; and (d) analyzing and advising the Debtors with respect to various environmental claims filed against the Debtors and litigation related thereto. 38. Matter 25 International (Fees: $132,039.50; Expenses: $436.94; Hours: 206.40) This Subject Matter includes time spent: (a) overseeing the Debtors European subsidiaries consolidated administration in the English High Court in London; (b) researching and negotiating matters related to the licensing of the Debtors intellectual property to the

15
K&E 11175576.16

purchasers of the assets of the Debtors European subsidiaries; and (c) attending meetings with the Debtors foreign administrator and creditor bodies, as well as the Debtors major creditor constituencies, regarding numerous issues involving the Debtors European subsidiaries. 39. Matter 26 Labor and Employee Benefits (Fees: $303,810.00; Expenses: $3,288.50; Hours: 595.00) This Subject Matter includes legal services related to general labor and employee issues. In particular, this Subject Matter includes time spent performing the following tasks and counseling the Debtors with respect to: (a) researching and analyzing state and federal wage laws; (b) analyzing the Debtors severance and WARN Act payment obligations to current and former employees, including as a result of the wind-down of the Debtors Fabrics business unit; (c) reviewing and analyzing the Court-approved Key Employee Retention Program; (d) preparing, filing and seeking approval of the Motion for Entry of an Order Authorizing the Employment of Certain New Executives and Senior Managers [Docket No. 2129] and related documents; (e) reviewing and analyzing the Debtors pension plans, including preparing relevant tax forms with respect thereto; (f) reviewing and analyzing the Debtors collective bargaining agreements; (g) reviewing and analyzing the Debtors qualified and non-qualified benefit plans, including retiree benefit plans and certain rabbi trust agreements entered into by the Debtors before the Petition Date; (h) researching and analyzing various issues related to ERISA and COBRA; and (i) complying with the first day wage order [Docket No. 48].

16
K&E 11175576.16

40.

Matter 27 Avoidance Actions (Fees: $31,086.50; Expenses: $2.50; Hours: 94.00) This Subject Matter describes legal services related to the investigation and

review of historical transactions and the examination of potential avoidance actions for recovery of estate property. 41. Matter 28 Corporate and Securities Matters (Fees: $223,871.00; Expenses: $3,409.99; Hours: 416.60) This Subject Matter describes legal advice provided to the Debtors on all matters relating to general corporate and securities issues, including corporate governance, fiduciary duties, SEC reporting obligations and general operational issues. This Subject Matter includes time spent: (a) researching various issues with respect to the Debtors filing obligations and potential claims relating to the Securities and Exchange Commission (SEC); (b) drafting and filing various notices and reports with the SEC; (c) drafting and revising various asset purchase agreements with respect to the potential disposition of various aspects of the Debtors businesses; (d) drafting and revising numerous confidentiality agreements relating to asset sales; and (e) responding to due diligence requests of the Committee. 42. Matter 29 Stakeholder Communications (Fees: $43,548.50; Expenses: $537.62; Hours: 66.50) This Subject Matter includes time: (a) responding to numerous telephone calls and written correspondence from various creditors; (b) responding to inquiries by the Committee; and (c) preparing for and attending meetings and conferences with the Committee.

17
K&E 11175576.16

43.

Matter 34 Insurance (Fees: $16,319.50; Expenses: $348.54; Hours: 37.20) This Subject Matter includes legal services rendered by K&E related to the

Debtors rights and obligations related to insurance, including the Debtors workers compensation insurance, general liability insurance and directors and officers liability insurance. Included in this Subject Matter is time related to negotiating a settlement agreement with respect to certain environmental related insurance issues. 44. Matter 35 Intellectual Property (Fees: $326,157.50; Expenses: $2,683.45; Hours: 603.50) This Subject Matter includes time spent analyzing various intellectual property issues arising from the Debtors operations. Included in this Subject Matter is time related to: (a) advising the Debtors of strategies with respect to their intellectual property in the bankruptcy context; (b) analyzing the Debtors intellectual property with respect to their European affiliates; (c) researching and coordinating with the Debtors retained expert, Consor, regarding the valuation of intellectual property rights with respect to the liquidation of the Debtors European affiliates; (d) negotiating and drafting various agreements related to the transfer of foreign intellectual property; and (e) drafting and prosecuting the Debtors Motion for Entry of an Order Authorizing the Transfer and License of Certain Intellectual Property Rights of the Debtors [Docket No. 2103].

18
K&E 11175576.16

45.

Matter 39 Liens (Fees: $33,084.50; Expenses: $105.82; Hours: 72.00) This Subject Matter describes K&E services performed in reviewing, analyzing

and otherwise responding to various issues involving alleged liens and security interests on and in the Debtors assets. 46. Matter 40 Vendor/Supplier Matters (Fees: $946.00; Expenses: $12.96; Hours: 1.40) This Subject Matter includes legal services related to issues and disputes involving the Debtors vendors and suppliers. 47. Matter 41 Document Subpoena Investigation (Fees: $13,425.00; Expenses: $912.38; Hours: 63.00) This Subject Matter includes time spent addressing the ongoing governmental investigations into certain alleged prepetition activities of the Debtors and responding to document subpoenas with respect thereto. 48. Matter 42 Termination of Joint Venture (Fees: $23,373.50; Expenses: $89.51; Hours: 48.90) This Subject Matter includes time spent: (a) negotiating the potential sale of the Debtors interest in Collins & Aikman MOBIS, LLC; and (b) negotiating the potential sale and dissolution of Textron/Jackson Plastics, LLC. Actual and Necessary Expenses 49. Attached hereto as Exhibit E is a summary of the expenses incurred during the

Interim Fee Period for which reimbursement is sought. These disbursements comprise the requested sum for K&Es out-of-pocket expenses, totaling $119,625.02.

19
K&E 11175576.16

50.

It is K&Es policy to charge its clients in all areas of practice the amounts

incurred by K&E for identifiable, non-overhead expenses incurred in connection with the representation of the relevant client that would not have been incurred except for representation of that particular client. Examples of such expenses are postage, overnight mail, courier

delivery, computer-assisted legal research, photocopying, out-going facsimile transmissions, airfare and lodging. 51. K&E charges between $0.10 and $0.20 per page for duplication based on office

location and $0.75 per page for outgoing telecopier transmissions (plus related toll charges). K&E does not charge its clients for incoming telecopier transmissions. K&E has negotiated a discounted rate for Westlaw computer assisted legal research, which is approximately $125 per hour of online use of the standard Westlaw databases. Representations 52. This is K&Es third interim fee application pursuant to the Interim Compensation

Order, covering the period from January 1, 2006 through April 30, 2006. Although every effort has been made to include all fees and expenses from the Interim Fee Period in this Third Interim Fee Application, some fees and expenses might not be included due to delays caused by accounting and processing procedures. K&E reserves the right to make further application to the Court for allowance of fees and expenses not included herein. As to fees and expenses incurred after April 30, 2006, K&E will include such amounts in future monthly fee statements and interim fee applications. 53. Application The total time spent by K&E during the period covered by this Third Interim Fee was 9,174.15 hours, including 6,775.95 attorney hours and 2,398.20

paraprofessional hours, which represents fees of $4,128,647.25. The average hourly rate for the services rendered is $450.03. The average hourly rate for time spent by attorneys is $550.01.

20
K&E 11175576.16

K&E has incurred out-of-pocket expenses in the amount of $119,625.02 and requests reimbursement thereof. A summary of out-of-pocket expenses and an itemized list of each disbursement made are attached within Exhibit E. 54. In summary, by this Third Interim Fee Application, K&E requests allowance and

payment of any outstanding amounts of fees and expenses in the total amount of $4,248,272.27 consisting of: (a) $4,128,647.25 for the actual, reasonable and necessary professional services rendered by K&E on behalf of the Debtors (representing 100% of fees for services rendered, including the 20% previously held back pursuant to the Interim Compensation Order); and (b) $119,625.02 for actual and necessary costs and expenses. K&E has explained to the Office of the United States Trustee that it is requesting approval for payment of 100% of fees (including the 20% held back). The Office of the United States Trustee has no objection and pointed K&E to certain cases in the Eastern District of Michigan where this procedure was followed. Moreover, as K&E continues to represent the Debtors throughout the chapter 11 cases, there will continue to be certain earned fees for which K&E has not been paid, including fees for which a monthly fee statement has not been submitted and for the 20% holdback for those monthly fee statements for which an interim fee application has not been submitted or is still subject to objection. At the time of filing the Third Interim Fee Application, K&E had not been paid any fees or expenses for May 2006. Accordingly, the estates will remain protected should the Court grant K&Es request for payment of the holdback. WHEREFORE, K&E respectfully requests the entry of an order (a) allowing an administrative expense claim for K&E compensation and reimbursement for its fees and expenses incurred during the Interim Fee Period, (b) authorizing and directing payment of such amounts and (c) granting such other and further relief as is just and proper.

21
K&E 11175576.16

Dated: June 16, 2006

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

22
K&E 11175576.16

EXHIBIT A

0W[;%%:
0555927050526000000000071

g\

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

NOTICE AND OPPORTUNITY TO RESPOND TO THE THIRD INTERIM FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS COUNSEL FOR THE DEBTORS FOR THE PERIOD JANUARY 1, 2006 THROUGH APRIL 30, 2006 PLEASE TAKE NOTICE THAT Kirkland & Ellis LLP (K&E) has filed the Third Interim Fee Application of Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Counsel for the Debtors for the Period January 1, 2006 through April 30, 2006 (the Third Interim Fee Application) pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for

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. 0555991; 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. 0555964; 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. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 11187328.3

Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Third Interim Fee Application and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the Compensation Procedures Order, if you wish to object to the Court granting the relief sought in the Application, or if you want the Court to otherwise consider your views on the Application, no later than July 7, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the date above.

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

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K&E 11187328.3

PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before July 7, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Compensation Procedures Order, including to:

Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, New York 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -andKirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com -andCarson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

3
K&E 11187328.3

Dated: June 16, 2006

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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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K&E 11187328.3

CERTIFICATE OF SERVICE I, Marc J. Carmel, an attorney, certify that no later than the 17th day of June, 2006, I caused to be served, by e-mail 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 Third Interim Fee Application of Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period January 1, 2006 through April 30, 2006. Dated: June 16, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 11199364.1

Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton Athens City Tax Collector Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Marshall City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Mike O'Rourke Mike Paslay

CREDITOR NOTICE NAME John Fabor Mike Keith

Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com bbest@dykema.com bryan_clay@ham.honda.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 Mevans@cityofmarshall.com 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 kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com

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

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CREDITOR NAME Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME 15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

William Kinley President

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

Gary D Feigler Treasurer Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

Email info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio Of Ingersoll Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

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

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Served via Overnight Mail

CREDITOR NAME Acord Inc Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basell USA Inc Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Barberton City Of Barberton City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Longview City Of Los Angeles City Of Muskegon City Of Phoenix City Of Roxboro City Of St Joseph City Of Sterling Heights City Of Stockton City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co Dow Chemical Co DuPont Dykema Gossett PLLC Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

CREDITOR NOTICE NAME John Livingston Rob Morgan Michael S Stamer Philip C Dublin

Mike Keith Jim Frick Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Thomas B Radom Attn Receiver General International Tax Service Utilities Department Ohio Income Tax City Building Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety Tax Department City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer Economic Development Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter David Brasseur Susan F Herr Ronald Rose & Brendan Best Todd McCallum Gary Torke Law Dept William Stiefel

ADDRESS1 2711 Product Dr 1062 S 4th Ave 590 Madison Ave 505 S Neil St PO Box 16253 PO Box 849 7925 Kingsland Dr 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 576 West Pk Ave 576 West Pk Dr 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave PO Box 1952 201 N Figueroa St No 786 933 Terrace St 49440 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd PO Box 201005 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 322 Davis Ave 23030 Dow Center DuPont Legal D 7156 400 Renaissance Center 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy 1084 Doris Rd 47690 E Anchor Ct

ADDRESS2

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1007 N Market St

CITY Rochester Hills Sidney New York Champaign Greenville Athens Raleigh Wyandotte Pittsburgh Chicago Chicago Ionia Bloomfield Hills Sudbury Ottawa Plymouth Albemarle Barberton Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Muskegon Phoenix Roxboro St Joseph Sterling Heights Stockton Williamston Port Huron Enka St Charles Troy Dayton Midland Wilmington Detroit Troy Milwaukee Houston Auburn Hills Plymouth

STATE MI OH NY IL SC TN NC MI PA IL IL MI MI ON ON MI NC OH OH MI OH NH NH MI CA MD TX CA MI AZ NC MI MI CA MI MI NC MO MI OH MI DE MI MI WI TX MI MI

ZIP 48309-3810 453658977 10022 61820-2500 29606 37371-0849 27613-4203 48192 15205-9707 60602 60602 48846 48304 P3A 5C2 K1A 1B1 48170-4394 28002-0190 44203 44203-2584 49014 44711-9951 03820 03820-0818 49631 92632 21078 75606 90012 49440 85003 27573 49085-1355 48311-8009 952019005 48895 48060 28782 63301 48083 45403-2910 48674-0001 19898 48243 48084-8084 53209-6023 77079-1305 48326-2613 48170

COUNTRY

Canada Canada

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

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CREDITOR NAME Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Kentucky Revenue Cabinet Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General For Canada

CREDITOR NOTICE NAME Director's Office for Taxpayer Services Division

ADDRESS1 PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W Sales & Use Tax Return 321 Foster Ave 21557 Telegraph Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr 3800 Marly PO Box 117 PO Box 3449 3700 Wilshire Ste 310 6205 Airport Rd 1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 678 Princeton Blvd 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

CITY Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

STATE GA NC GA PA PA NC MD TN NC OH IN IN AL MI NC ON MI GA IL TX MI AL KY IL MI MI MI NC QC ON TX CA ON DC MI OH ON MA ON NY NY MA ON ON

ZIP 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 40620-0003 60191 48034 48334 48827 27834 G1X 4A5 L1A 3V9 75606 90010 L4V 1E3 20005-4026 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 K1A 1B1 K1P 6K1

COUNTRY

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

of the City of Montgomery

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix 200 Fair Oaks Lane Frankfort Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Mississauga Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro Ottawa Ottawa

Canada

Lilia Roman C Garland Waller

Canada Canada

co Beer Wells Real Estate Bankruptcy Auditor

Canada

Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Canada Canada

Dan Thiffault

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330

Canada Canada

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

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CREDITOR NAME Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Securities and Exchange Commission Select Industries Corp Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville

CREDITOR NOTICE NAME

George Tabry Midwest Regional Office Christine Brown Peter Pantaleo Erin Casey & Alice Eaton Sales & Use Tax Division Lorraine Zinar Daniel Watson Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 700 Leigh Capreol 11 Station St Ottawa Technology Centre 275 Pope Rd Ste 102 780 Hillsdale St 175 W Jackson Blvd Ste 900 240 Detrick St 425 Lexington Ave PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 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 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 12003 Toepher Rd 800 Standard Pkwy 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd

ADDRESS2

875 Heron Rd

50 N Ripley St

CITY Dorval Belleville Ottawa Summerside Wyandotte Chicago Dayton New York Columbia Concordville Troy Montgomery Lansing Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Atlanta Troy Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Greensboro Warren Auburn Hills Detroit Auburn Hills Windsor Warren Evart Greenwichn Holmesville

STATE QC ON ON PE MI IL OH NY SC PA MI AL MI MI MI MI MI MI MI MI MI NC CA ON GA MI SC IL NH NC ON RI NC SC NC MI MI NC MI MI MI MI ON MI MI CT OH

ZIP H4Y 1G7 K8N 2S3 K1A 9Z9 C1N 5Z7 48192-7120 60604 45404-1699 10017-3954 292020101 19331-9331 48084 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 30353 48083 29728 61802 03835 27828-1621 K7G 2T6 02865 28762 29728 27371 48083 48232 27410-6237 48089-3171 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 06830 44633

COUNTRY Canada Canada Canada Canada

Jennifer Nelles US Trustee First Plaza County Of Fresno Bruce B Galletly Raymond Soucie

PO Box 30744

PO Box 2228

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

Fsia Inc

Randy Lueth Tom Tekieke Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

Canada

PO Box 113

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

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CREDITOR NAME Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME

ADDRESS1 333 S Tanner One Village Center Dr

CITY Rantoul Van Buren Ste PO RFQ Office Township Charlotte New York Bingham Farms

ADDRESS2

STATE IL MI NC NY MI

ZIP 61866 48111 28262-2337 10019 48025

COUNTRY

co Lincoln Harris Llc Hal Novikoff

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

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

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EXHIBIT B Summary of Legal Fees and Expenses For the Period January 1, 2006 through April 30, 2006
Matter Number 3 5 6 7 8 9 11 12 13 16 17 18 19 21 22 23 24 25 26 27 28 29 34 35 39 40 41 42 Matter Description Adversary Proceedings and Contested Matter Asset Analysis Business Operations Case Administration Cash, Collateral/DIP Financing Claims Administration and Objections Executory Contracts and Unexpired Leases Hearings Fee/Retention Application/Objections (K&E Only) Fee/Retention Application/Objections (Other Professionals) Disclosure Statement and Plan of Reorganization Reclamation Relief from Automatic Stay Tax Issues Travel Utilities Environmental International Labor and Employee Benefits Avoidance Actions Corporate & Securities Matters Stakeholders Communications Insurance Intellectual Property Liens Vendor/Supplier Matters Document Subpoena Investigation Termination of Joint Venture Totals Total Billed Hours 516.00 236.80 448.70 1,174.20 159.70 384.00 851.50 524.50 370.30 214.40 1,178.20 11.80 413.20 230.70 136.15 18.80 100.70 206.40 595.00 94.00 416.60 66.50 37.20 603.50 72.00 1.40 63.00 48.90 9,174.15 Total Fees Requested $247,406.50 $123,589.50 $257,325.00 $262,217.50 $82,560.50 $160,299.50 $453,562.00 $144,954.00 $106,955.00 $57,053.00 $629,253.50 $5,565.00 $202,195.00 $110,272.50 $70,698.25 $6,216.50 $60,862.50 $132,039.50 $303,810.00 $31,086.50 $223,871.00 $43,548.50 $16,319.50 $326,157.50 $33,084.50 $946.00 $13,425.00 $23,373.50 $4,128,647.25 Total Expenses Requested $3,949.03 $677.51 $2,139.75 $26,970.42 $965.46 $1,519.07 $1,808.08 $15,838.71 $3,077.62 $819.95 $6,368.32 $85.64 $779.55 $1,197.63 $41,039.31 $232.75 $328.01 $436.94 $3,288.50 $2.50 $3,409.99 $537.62 $348.54 $2,683.45 $105.82 $12.96 $912.38 $89.51 $119,625.02 Total Compensation $251,355.53 $124,267.01 $259,464.75 $289,187.92 $83,525.96 $161,818.57 $455,370.08 $160,792.71 $110,032.62 $57,872.95 $635,621.82 $5,650.64 $202,974.55 $111,470.13 $111,737.56 $6,449.25 $61,190.51 $132,476.44 $307,098.50 $31,089.00 $227,280.99 $44,086.12 $16,668.04 $328,840.95 $33,190.32 $958.96 $14,337.38 $23,463.01 $4,248,272.27

Total Fees Requested: Blended Rate:

$4,128,647.25 $450.03

K&E 11175576.16

Summary of Hours Billed by Attorneys and Paraprofessionals For the Period January 1, 2006 through April 30, 2005
Name of Professional Person Nader R. Boulos Nicole G. Brightbill Paul S. Brown Grant H. Caldis Marc J. Carmel Erik W. Chalut Tobias D. Chun Richard M. Cieri Steven E. Clemens Robert S. Cohen Lisa Cox Brian E. Davis Thad Davis Jason P. Desai David L. Eaton Carter W. Emerson, P.C. Lisa G. Esayian Michael G. Fatall Amanda N. Feltman Laura L. Fraedrich Theodore L. Freedman Reena Ganju Jeffrey Gettleman Mark E. Grummer John F. Hartmann, P.C. Robert M. Hayward Atief Heermance Stephen E. Hessler Gregory T. Heyman Amy A. Hijjawi Vicki V. Hood Anne Huber John S. Irving, Jr. Natalie H. Keller Michael H. Kerr, P.C. Marc Kieselstein, P.C. Gregg Kirchhoefer, P.C. Nicholas Lezak Micah E. Marcus Daryll Marshall Todd F. Maynes, P.C. James J. Mazza Sara J. Michaelchuck Alexandra Mihalas Position with the Applicant and Year Admitted Partner 1994 Associate 2005 Associate 2001 Associate Pending Associate 2000 Associate Associate Partner Partner Partner Associate Partner Associate Associate Partner Partner Partner Partner Associate Of Counsel Partner Associate Associate Partner Partner Partner Associate Associate Associate Of Counsel Partner Partner Partner Partner Partner Partner Partner Associate Associate Partner Partner Associate Associate Partner 1999 1996 1981 1994 2002 2000 1998 2005 2001 1978 1972 1991 1997 2005 1995 1973 2004 1974 1976 1987 1997 2005 2001 2003 1989 1977 1992 1965 1997 1972 1988 1982 2006 1999 1999 1988 2001 2004 1991 Department Litigation Labor Intellectual Property Corporate Restructuring Restructuring Environment Restructuring Taxation Litigation Real Estate Real Estate Taxation Corporate Restructuring Corporate Litigation Intellectual Property Litigation International Trade Restructuring Corporate Restructuring Environment Litigation Corporate Employee Benefits Litigation Litigation Restructuring Employee Benefits Restructuring Labor Taxation Corporate Restructuring Intellectual Property Employee Benefits Restructuring Corporate Taxation Restructuring Environment Employee Benefits Hourly Billing Rate $545.00 $275.00 $430.00 $295.00 $510.00 $485.00 $510.00 $430.00 $825.00 $695.00 $505.00 $355.00 $475.00 $275.00 $430.00 $775.00 $825.00 $545.00 $475.00 $240.00 $445.00 $775.00 $315.00 $445.00 $645.00 $645.00 $535.00 $260.00 $400.00 $475.00 $695.00 $675.00 $675.00 $695.00 $545.00 $765.00 $745.00 $695.00 $260.00 $445.00 $475.00 $795.00 $480.00 $260.00 $645.00 Total Billed Hours 5.10 7.80 186.80 182.80 683.10 1.50 18.50 1.70 163.30 1.50 43.40 6.90 1.00 27.70 6.30 645.00 75.30 8.80 66.50 2.50 0.20 4.00 81.00 0.40 52.40 2.00 0.50 3.80 8.80 78.80 573.70 191.90 80.30 5.30 28.50 0.50 4.00 138.70 12.00 159.40 49.00 50.30 0.50 4.00 0.30 Total Compensation $2,779.50 $2,145.00 $80,324.00 $53,926.00 $348,381.00 $727.50 $9,435.00 $731.00 $134,722.50 $1,042.50 $21,917.00 $2,449.50 $475.00 $7,617.50 $2,709.00 $499,875.00 $62,122.50 $4,796.00 $31,587.50 $600.00 $89.00 $3,100.00 $25,515.00 $178.00 $33,798.00 $1,290.00 $267.50 $988.00 $3,520.00 $37,430.00 $398,721.50 $129,532.50 $54,202.50 $3,683.50 $15,532.50 $382.50 $2,980.00 $96,396.50 $3,120.00 $70,933.00 $23,275.00 $39,988.50 $240.00 $1,040.00 $193.50

2
K&E 11175576.16

Name of Professional Person Michelle Mulkern Dennis M. Myers, P.C. Linda K. Myers, P.C. Christian O. Nagler Maureen D. O'Brien Rebecca Oldroyd Adam C. Paul Joshua Z. Rabinovitz Victoria Reznik Jillian Rice Yosef J. Riemer Ray C. Schrock Jennifer M. Selendy Joseph Serino, Jr. Jesse Sheley R. Timothy Stephenson Ian Taplin Douglas D. Timmer Robert R. Urband Steven M Wellner Paul Wierbicki Thomas Young Scott R. Zemnick

Position with the Applicant and Year Admitted Associate 2002 Partner 1996 Partner 1990 Partner 1997 Partner 1998 Associate 2005 Partner 1997 Associate 2000 Partner 2000 Associate 2003 Partner 1985 Partner 1998 Partner 1996 Partner 1989 Associate 2003 Partner 1990 Partner 1977 Partner 1982 Associate 2005 Partner 1985 Associate 2005 Associate 2003 Associate 2001

Hourly Billing Rate Corporate $395.00 Corporate $745.00 Corporate $745.00 Corporate $575.00 Employee Benefits $475.00 Employee Benefits $260.00 Restructuring $595.00 Litigation $435.00 Litigation $505.00 Taxation $380.00 Litigation $675.00 Restructuring $595.00 Litigation $565.00 Litigation $645.00 Corporate $355.00 Labor $595.00 Taxation $885.00 Corporate $525.00 Restructuring $350.00 Environment $645.00 Restructuring $295.00 Taxation $380.00 $455.00 Restructuring $480.00 Totals for Attorneys Department Hourly Billing Rate $215.00 $140.00 $145.00 $150.00 $205.00 $150.00 $195.00 $150.00 $150.00 $140.00 $185.00 $180.00 $180.00 $185.00

Total Billed Hours 26.50 33.80 15.30 0.50 94.00 18.80 222.00 5.70 261.40 5.00 5.90 894.35 10.60 7.80 251.00 22.70 0.50 14.90 8.90 0.50 513.70 4.50 .30 691.50 6,775.95 Total Billed Hours 76.10 304.00 7.60 65.30 14.00 135.80 1.30 268.30 2.40 1.20 20.80 108.50 8.50 6.00

Total Compensation $10,467.50 $25,181.00 $11,398.50 $287.50 $44,650.00 $4,888.00 $132,090.00 $2,479.50 $132,007.00 $1,900.00 $3,982.50 $532,138.25 $5,989.00 $5,031.00 $89,105.00 $13,506.50 $442.50 $7,822.50 $3,115.00 $322.50 $151,541.50 $1,710.00 $136.50 $331,920.00 $3,726,871.75 Total Compensation $16,361.50 $42,560.00 $1,102.00 $9,795.00 $2,870.00 $20,370.00 $253.50 $40,245.00 $360.00 $168.00 $3,848.00 $19,530.00 $1,530.00 $1,110.00

Name of Paraprofessional Person Jesse Aguilar Dionna Alexander Jennifer H. Andelova David Andrews James Barlow Neil P. Bohan Derek J. Bremer John C. Crees William G. Cross Kevin Donnelly Stephanie D. Frye Eric M. Goehausen Jacob Goldfinger

Position with the Applicant Legal Assistant Project Assistant Graphics Specialist Project Assistant Legal Assistant Project Assistant Technology Services Project Assistant Project Assistant Project Assistant Conflicts Analyst II Restructuring Financial Marketing Analyst Legal Assistant

Department Restructuring Restructuring Administrative Services Restructuring Litigation Restructuring Litigation Restructuring Restructuring Restructuring Administrative Services Administrative Services Restructuring

3
K&E 11175576.16

Name of Paraprofessional Person Adam J. Gorman Gregory E. Houston Claude W. Irmis Ellen J. Kratofil Maureen McCarthy Jane B. Mackie Lauren Mitchell-Dawson Marc Orejuela Elizabeth Ori Robert Orren Brandon L. Phillips Mary M. Plastina Stephanie A. Quick Shannon Roberts Laura Saal Linda A. Scussel Peter Scutero Charisma J. Starr James R. Strohl Gary M. Vogt Scott F. Walker Shannon Williams Maria E. Yapan Library Research

Position with the Applicant Project Assistant Technology Services Legal Assistant Restructuring Specialist Legal Assistant Project Assistant Legal Assistant Legal Assistant Project Assistant Case Assistant Project Assistant Legal Assistant Technology Services Legal Assistant Legal Assistant Conflicts Analyst II Case Assistant Technology Services Legal Assistant Legal Assistant Legal Assistant Project Assistant Case Assistant Research Specialist

Department Restructuring Litigation Restructuring Administrative Services Restructuring Restructuring Environment Litigation Restructuring Restructuring Litigation Employee Benefits Litigation Restructuring Restructuring Administrative Services Restructuring Litigation

Hourly Billing Rate $160.00 $185.00 $195.00 $240.00 $210.00 $185.00 $150.00 $230.00 $215.00 $140.00 $140.00 $145.00 $205.00 $160.00 $215.00 $185.00 $185.00 $150.00 $210.00

Total Billed Hours 30.30 72.40 5.60 11.20 30.30 102.20 561.90 0.50 13.00 59.90 0.30 26.90 37.80 5.30 289.00 11.90 8.20 10.40 2.00 9.40 22.40 28.50 1.80 22.70 1.50 13.00 2,398.20

Total Compensation $4,848.00 $13,394.00 $1,092.00 $2,688.00 $6,363.00 $18,907.00 $84,285.00 $115.00 $2,795.00 $8,386.00 $42.00 $3,900.50 $7,749.00 $848.00 $62,135.00 $2,201.50 $1,517.00 $1,560.00 $420.00 $2,021.00 $5,376.00 $5,272.50 $252.00 $2,837.50 $262.50 $2,405.00 $401,775.50

Restructuring $215.00 Restructuring $240.00 Restructuring $185.00 Restructuring $140.00 Restructuring $125.00 $175.00 Administrative Services $185.00 Totals for Paraprofessionals

4
K&E 11175576.16

Summary of Disbursements For the Period January 1, 2006 through April 30, 2006 Disbursements Telephone Fax Charges Copying and Binding Postage and Messenger Services Local Transportation Meals Travel and Airfare Research and Procurement Filing, Calendar and Court Reporter Fees Trial, Office and Rental Expenses Cash Credits Total Amount $9,834.12 $107.25 $33,617.31 $2,228.03 $1,026.53 $475.00 $54,941.57 $16,507.13 $1,296.43 $1,957.00 ($2,365.35) $119,625.02

5
K&E 11175576.16