William A. Slaughter, Philadelphia, PA, for Debtor., Jayne C. Shinko, Assistant Counsel, Office of Chief Counsel, Commonwealth of Pennsylvania Dept, of Labor and Industry, Harrisburg, PA, for Pa. Dept, of Licenses & Inspections., Leslie B. Gaynus, Pennsylvania Department of Revenue, Bureau of Employee Tax Operations, Philadelphia, PA, for Pa. Dept, of Licenses & Inspections., Robert Szwajkos, Lavin Coleman.Finarelli & Gray, Philadelphia, PA, Former Mediator., Neal D. Colton, Cozen & O’Connor, Philadelphia, PA, for Creditors’ Committee., Robert Lapowsky, Stevens & Lee, Wayne, PA, for AllMed Financial Corp., John J. Koresko, V, Koresko & Noonan, Norristown, PA, for certain former employees of Debtor., Claudia Z. Springer, Duane, Morris & Heckscher, Philadelphia, PA, for Municipal Bonds Investors Insurance Company., . J. Gregg Miller, Pepper, Hamilton & Scheetz, Philadelphia, PA, for Midlantic Bank., Frederic Baker, Ass’t. U.S. Trustee, Philadelphia, PA.