Neal Colton, Philadelphia, PA, for Debtor., Aris Karalis, Ciardi, Masehmeyer & Karal-is, P.C., Philadelphia, PA, for Unsecured Creditors Committee., Paul J. Winterhalter, Philadelphia, PA, for Petitioners and Former Partners’ Committee., Lawrence J. Tabas, Obermayer, Rebmann Maxwell & Heppel, LLP, Philadelphia, PA, Chairman of Creditors’ Committee., Nicholas J. LePore, III, Sehnader Harrison Segal Lewis, LLP, Philadelphia, PA, for Daniel J. Ryan., Robert Szwajkos, Lavin, Coleman, O’Neil, Ricci, Finarelly & Gray, Philadelphia, PA, for Barbara L. Hollenbach., Jay G. Ochroch, Fox, Rothschild, O’Brien & Frankel, Philadelphia, PA, for Kean McDonald., Robert Lapowsky, Wayne, PA, for David J. Parsells., Mark J. Packel, Duane, Morris & Heekseher, LLP, Philadelphia, PA, for Continental Casualty Co., Emily Abbott, Horn, Goldberg, Gorny, Plackter, Weiss & Perskie, Atlantic City, NJ, for Athena Assurance Co., Frederic Baker, Philadelphia, PA, Ass’t. U.S. Trustee.