Thomas J. Schank, Toledo, OH, for debt- or., Henry J. Riordan, U.S. Dept, of Justice, Washington, DC., Barry Savage, Toledo, OH, for Ohio Citizens., Mary K. Bentley, Office of the General Counsel Pension Benefit Guar. Corp., Washington, DC., Amy Leizman, Office of U.S. Trustee, Cleveland, OH., Mark Rose, Toledo, OH, for Fifth Third., P. Michael Miller, Fort Wayne, IN, for ACRO., Eric Britton, Toledo, OH, for ESOP., Jeffrey Julius, Toledo, OH, for IBT Local 20.