The Plan satisfies the requirements of section 1129(a)(7) of the Bankruptcy Code. The liquidation analysis attached to the Disclosure Statement and the other evidence related thereto in support of the Plan that was proffered or adduced in the Declarations or at, prior to, or in connection with the Confirmation Hearing: # are reasonable, persuasive, credible, and accurate as of the dates such analysis or evidence was prepared, presented, or proffered; # utilize reasonable and appropriate methodologies and assumptions; # have not been controverted by other evidence; and # establish that holders of Allowed Claims and Interests in each Class will recover at least as much under the Plan on account of such Claim or Interest, as of the Effective Date, as such holder would receive if the Debtors were liquidated, on the Effective Date, under chapter 7 of the Bankruptcy Code.

The Plan satisfies the requirements of section 1129(a)(11) of the Bankruptcy Code. The financial projections attached to the Disclosure Statement and the other evidence supporting Confirmation of the Plan proffered or adduced by the Debtors at, or prior to, or in the Declarations filed in connection with, the Confirmation Hearing: # are reasonable, persuasive, credible, and accurate as of the dates such analysis or evidence was prepared, presented, or proffered; # utilize reasonable and appropriate methodologies and assumptions; # have not been controverted by other evidence; # establish that the Plan is feasible and Confirmation of the Plan is not likely to be followed by the liquidation, or the need for further financial reorganization of the Reorganized Debtors or any successor to the Reorganized Debtors under the Plan, except as provided in the Plan; and # establish that the Reorganized Debtors will have sufficient funds available to meet their obligations under the Plan.