Douglas M. Tisdale, Louise Romero-Atwood, Brownstein Hyatt Farber & Madden, Lewis S. Rosenbloom, Winston & Strawn, Special Counsel, for debtor., Mark Polebaum, Hale and Dorr, Mark Fulford, Sherman & Howard, Local Counsel for petitioning Creditors., James Burkhardt, Moye Giles O’Keefe Vermeire & Gorrell, for Official Creditors’ Committee., Leslie Berg, for U.S. Trustee., Edwin G. Perlmutter, Berenbaum & Weinshienk, P.C., for Executive Life Ins., Virginia Grogan, Latham & Watkins, for Smith Barney, Harris Upham & Co., Inc.