Herbert S. Edelman and Howard A. Becker, Kaye Scholer Fierman Hays & Handler, New York City and' Mark K. Thomas and Jessica Tovrov, Katten Muchin & Zavis, Chicago, IL, for debtor Farley., Dean Harvalis, Office of the U.S. Trustee, Chicago, IL., John K. Kneafsey and Stephen G. Kehoe, Nisen & Eliott, Chicago, IL, for U.S. Die-casting & Development Co., Inc., David N. Missner, Leroy G. Inskeep, and M. Gretchen Silver, Rudnick & Wolfe, Chicago, IL, for Pension Benefit Guar. Corp., Joel R. Nathan, Asst. U.S. Atty., Office of the U.S. Atty., Chicago, IL., James R. McCann and Victoria S. Cros-ley, Sp. Litigation Assistants, Office of the Dist. Counsel of the I.R.S., Chicago, IL., David S. Kurtz and Cory Lipoff, Jones Day Reavis & Pogue, Chicago, IL, for Doehler-Jarvis.