American Bankruptcy Institute

2008 ABI Partners

ABI is proud to partner with the following companies, whose financial support enables ABI to continually offer first-rate educational programs, publish award-winning publications and provide members with up-to-the minute news on bankruptcy developments. Additionally, these relationships provide ABI members with the valuable knowledge, resources and tools they need for continued success in the insolvency arena.

The Partnership Program, created in 2004, provides a unique opportunity for sponsoring companies to showcase their particular expertise or service. This affiliation also gives partner companies a clear advantage in business development, enhancing corporate image and networking with professionals in their target markets.

If you would like more information on the benefits of this program, contact:

Marketing

Presidential Partners:

Jeffries & Company, Inc.

Jefferies & Company, Inc.
520 Madison Ave., 12th Floor, New York, NY 10022
Phone: (212) 284-2521 Fax: (212) 284-2470 www.jefferies.com
Contact: Tom Carlson (212) 284-2045, tcarlson@Jefferies.com,
Michael Henkin (415) 229-1426, mhenkin@Jefferies.com
and Steven Strom (212) 284-4688, sstrom@Jefferies.com

Jefferies, a global investment bank and institutional securities firm, has served growing and mid-sized companies and their investors for 45 years. Headquartered in New York, with more than 25 offices around the world, Jefferies provides clients with capital markets and financial advisory services, institutional brokerage, securities research and asset management. The firm is a leading provider of trade execution in equity, high yield, convertible and international securities for institutional investors and high net worth individuals. Jefferies & Company, Inc. is the principal operating subsidiary of Jefferies Group, Inc. (NYSE: JEF; www.jefferies.com). Jefferies' Recapitalization & Restructuring Group offers clients a unique service: the focused, unbiased advice and senior level attention of a boutique firm backed by the real-time market insight, capital access and resources of a global full-service investment bank. We leverage the deep industry and market knowledge of more than 500 bankers in North America, Europe and Asia to provide comprehensive solutions for our clients facing complex issues. This global reach provides daily access to thousands of capital providers, which enables us to deliver multiple options and a keen insight for each unique challenge.

Thomson West
610 Opperman Dr.
Eagan, MN 55123
Phone: (800) 328-9352
www.west.thomson.com/bankruptcy
Contact: David Anderson
and Richard Baum

Thomson West is known for its comprehensive collection of practice and analytical research tools in print and on Westlaw®, helping practitioners stay current on the latest bankruptcy changes. Thomson West's collection of resources includes:

Norton Bankruptcy Law and Practice, 3d
Bankruptcy Service, Lawyer's Ed.
West's Bankruptcy Reporter
Chap 7..13 Bankruptcy Filing Software

Additionally, Westlaw Bankruptcy Practitioner reaches beyond traditional online legal research to streamline the key tasks legal professionals do on a daily basis, all on a customized Westlaw interface. It includes:

Evaluation materials
Expert guidance
Dockets
Thousands of bankruptcy appellate briefs and court pleadings

ABI members can receive a 20% discount off selected bankruptcy and Uniform Commercial Code print publications. For a complete list of eligible products, visit the West online store at www.west.thomson.com and enter offer code 557651.

Executive Partners:

2000 Town Center, Suite 2400
Southfield, MI 48075
Phone: (248) 358-4420
Fax: (248) 358-1969
www.alixpartners.com

Offices:
Chicago (312) 346-2500
Dallas (214) 647-7500
Dusseldorf +49 211 97 55 10 00

London +44 20 7098 7400
Los Angeles (213) 437-7100
Milan +39 02 360 12000

Munich +49 89 20 3040 00
New York (212) 490-2500
Paris +33 1 76 74 72 00

San Francisco (415) 848-0283
Shanghai +8621 6137 6111
Tokyo +81 3 5533 4800

AlixPartners is internationally recognized for its hands-on, results-oriented approach to solving operational and financial challenges for large and middle-market companies globally. Founded in 1981, AlixPartners has become the "industry standard" for performance improvement aimed at producing bottom-line results quickly and helping clients achieve a more positive outcome during times of transition. The AlixPartners "one-stop-shop" suite of services ranges from operational performance improvement and financial restructuring across all major corporate disciplines (manufacturing, supply chain, IT, and sales and marketing), financial advisory services (financial reporting, corporate governance and investigations, and litigation consulting), and technology-enabled claims management. Headquartered in Michigan, the firm has 700 employees in 13 offices worldwide.

Epiq Systems
501 Kansas Ave.
Kansas City, KS 66105
Phone: (913) 621-9500
Fax: (913) 321-1243
www.epiqsystems.com
Contact: Tom Layton (913) 621-9500 (Chapter 7 & 13)
Lorenzo Mendizabal (646) 282-2500 (Chapter 11)

When it comes to bankruptcy, Epiq Systems has a very large footprint. Since the 1960s, we've been a leading provider of technology-based services for bankruptcy management. Our solution set spans every chapter of bankruptcy - 7, 11 and 13. Our clients include the largest and most complex corporate restructuring cases in history and 600+ professional bankruptcy trustees nationwide. We offer Windows and Web-based software for claims administration, case management, government reporting and electronic integration with the bankruptcy court. And our team of bankruptcy experts provides clients with full lifecycle solutions from preferences analysis and litigation, solicitations and balloting to schedule preparation. Clients stay with Epiq because of our advanced proprietary technology, unmatched expertise and personalized solutions.

Logan & Co., Inc.

Logan & Company, Inc.
546 Valley Rd.
Upper Montclair, NJ 07043
Phone: (973) 509-3190
Fax: (973) 509-3191
www.loganandco.com
Contact: Kate Logan, President

Logan & Company provides comprehensive bankruptcy administration services. Hands-on experience, state-of-the-art technology, and a meticulous attention to detail have made Logan & Company the administrative "partner of choice" for many of the most prestigious bankruptcy legal practitioners. Logan & Company has helped hundreds of corporations successfully emerge from the bankruptcy process. From the initial filing to the actual distribution under a plan of reorganization, we provide seamless administrative solutions to ensure a smooth bankruptcy process. Experience, resources and a "Yes We Can" attitude differentiate Logan & Company's services and can make a world of difference in a complex bankruptcy case.

Melville Capital

Melville Capital, LLC
11845 West Olympic Boulevard - Suite 510W
Los Angeles, CA 90064
Phone: (866) 511-5990
Fax: (631) 390-2422
www.melvillecapital.com
Contact: Douglas E. Himmel

Melville Capital is a Life Settlement Broker focusing exclusively on monetizing life insurance policies in situations where the policy has become unwanted or unneeded. We primarily work with restructuring and bankruptcy situations helping to generate corporate liquidity or maximize recovery values for the estate. We serve as a representative of the policy owner in negotiating and accepting bids from competing institutional investors. The net result is that the client receives a lump-sum cash settlement that is usually 2-5x the policy's cash surrender value while being relieved of making all future premium payments. If you have a client that is over 65, owns a policy of $250,000+ and is either considering canceling the policy for its cash surrender value or letting the policy lapse, let us perform a free appraisal of the policy's true market value. We Monetize a Formerly Illiquid Asset!

Capital Partners:

CRG Partners
711 Third Ave, Suite 1803
New York, NY 10017
Phone: (800) 656-5459
www.crgpartners.com

Meaningful change. Measurable results.

CRG Partners is a leading provider of operational improvement and financial restructuring services specializing in creating value for the stakeholders of under-performing companies. CRG Partners offers superior leadership and expertise of the restructuring process, while collaborating with our clients’ management teams to quickly identify, develop and implement solutions that yield sustainable results. With an international presence and offices throughout the country, CRG Partners is one of the largest advisory and interim management firms in the U.S.

Development Specialists, Inc. (DSI) is an international workout and turnaround consulting company, headquartered in Chicago and with offices in Los Angeles, Miami, Columbus, Ohio, Cleveland, OH, Boston and San Francisco. Services include crisis management, filling officer and responsible officer positions for debtor-in-possession matters, and consulting to various bankruptcy constituencies and in other fiduciary capacities in bankruptcy matters. Members of the firm have also served as chapter 11 and chapter 7 trustees, federal and state court receivers. The firm and its staff also routinely act as assignees for the benefit of creditors under state law to effectively liquidate distressed businesses. Our staff includes CPAs, insolvency accountants, MBAs and individuals with expertise in numerous disciplines, including manufacturing, real estate management, retail, telecommunications and high tech.

Prime Locations

Prime Locations, LLC - "The Real Estate Experts"
100 Crescent Court, 7th Floor
Dallas, TX 75201
Phone: (972) 991-7000
Fax: (866) 826-9369
www.primelocationsllc.com
Contact: Jim Matthews (972) 412-2997

Prime Locations is a national real estate consulting firm that maximizes value and minimizes liabilities for corporate leased and owned properties. Companies call on Prime Locations to evaluate their portfolios and dispose of excess space quickly. Working with a national network of developers, brokers and end-users, Prime Locations and prompt disposition of underperforming properties. Prime Locations can arrange financing and sale/leasebacks of almost any type of commercial real estate.

Wells Fargo Bank, N.A. - Corporate Products Group
4 Griffin Road North, 1st Floor
Windsor, CT 06095
Phone: (860) 313-0546
Fax: (860) 313-0548
www.wellsfargo.com/corporatetrust
Contact: Vito J. Iacovazzi, Senior Vice President & National Sales Manager (860) 463-4003

Within the Corporate Trust Division of Wells Fargo Bank, the Corporate Products Group provides a myriad of services primarily to the corporate sector. These solutions are categorized into four areas: Corporate Debt Administration - Wells Fargo acts as Indenture Trustee for High-Yield and Investment Grade issuers of Corporate Debt in accordance with the provisions of the Securities and Exchange Act. We can also provide data, investment, fund and collateral management services to issuers of credit facilities both in distressed and solvent situations; Corporate Special Accounts Group - We are the preeminent provider of workout services and debt management for corporate special accounts. Our group of experts manages debt administration and provides workout services for indentured corporate debt as well as for matters transferred to the bank from other indenture trustees, particularly in conflict situations; Corporate Reorganization and Mergers & Acquisitions - Wells Fargo is recognized as a leading resource to entities emerging from corporate restructurings. We provide consultation, trustee and securities-related services to corporations exiting from financial reorganizations; and Specialized Trust and Agency Engagements - Our elite group of talented professionals can provide trustee and agency services, with management of assets and liabilities in specialized trusts. Wells Fargo also provides trustee and agency services in situations where legal requirements demand that certain assets and liabilities be managed in a specialized trust or a special purpose vehicle.