Philomena S. Ashdown, Stuart C. Brinn, Douglas L. Lutz, Cincinnati, OH, Jean R. Robertson, Cleveland, OH, for debtor., Dale Baird, Atlanta, GA, E. Hanlin Bavely, Gregory G. Beck, Lawrence A. Bresko, Cincinnati, OH, Monica L. Clark, Dorsey and Whitney, LLP, Minneapolis, MN, Scott W. Dales, Grand Rapids, MI, Thomas H. Forrester, Nashville, TN, Thomas H. Gilpin, Huntington, WV, Douglas Gordon, Knoxville, TN, Robert E. Greenberg, Washington, DC, Lisa S. Gretchko, Detroit, MI, Jeffrey M. Hendricks, Charles P. Johansen, Cincinnati, OH, Jerold Hoover, Avon, IN, Mary L. Johnson, New York City, John J. Kelley, Jr., Cincinnati, OH, Sherri B. Lazear, Columbus, OH, Stephen D. Lerner, Cincinnati, OH, Jeffrey B. Loeb, Danvers, MA, Patrick E. Mears, Grand Rapids, MI, Mark S. Palmer, Pittsburgh, PA, Lee D. Powar, Cleveland, OH, Roy L. Prange, Jr., Madison, WI, Thomas B. Radom, Bloomfield Hills, MI, Jean R. Robertson, Cleveland, OH, W. Grant Scott, Pittsburgh, PA, Christopher J. Stroebel, Madison, WI, Charles J. Sullivan, Syracus, NY, Daniel R. Swetnam, Columbus, OH, Edward H. Tillinghast, III, New York City, Michael H. Traison, Detroit, MI, Ronald M. Tucker, Indianapolis, IN, Tracey N. Wise, Lexington, KY, for creditors., David T. Graham, Cleveland, OH, for attorney., Gina Baker Hantel, Nashville, TN, for Commissioner of Revenue., Thomas A. LaBuda, Chicago, IL, Ira H. Thomsen, Springboro, OH, for interpleader., Pricewaterhouse Coopers LLP, Chicago, IL, pro se.