Erich Durlacher, Esq. and Brad Baldwin, Esq., BURR & FORMAN LLP, Atlanta, Georgia, A. Todd Almassian, Esq. and Greg J. Ekdahl, Esq., KELLER & ALMASSIAN, PLC, Grand Rapids, Michigan, for Gary Murphey, the Plan Administrator., Paul M. Rosenblatt, Esq., KILPA-TRICK TOWNSEND & STOCKTON, LLP, Atlanta, Georgia, and Ronald A. Schuknecht, ■ Esq., SMITH HAUGHEY RICE & ROEGGE, Grand Rapids, Michigan, for Family Christian Stores, LLC f/k/a FCS Acquisition, LLC., Ronald J. Johnson, Esq., LAW OFFICES OF RONALD J. JOHNSON, San Antonio, Texas, and Robert F. Wardrop, II, Esq., WARDROP & WARDROP, P.C., Grand Rapids, Michigan, for Los Banos Gravel Co., Inc.