James E. O’Neill, Kathleen P. Makow-ski, Laura Davis Jones, Pachulski Stang Ziehl & Jones LLP, Wilmington, DE, Michael R. Lastowski, Duane Morris LLP, Wilmington, DE, Paula Ann Galbraith, Chicago, IL, Richard Allen Keuler, Jr., Reed Smith LLP, Wilmington, DE, Richard F. Rescho, Law Offices of Christopher E. Grell, Oakland, CA, Robert J. Dehney, Morris, Nichols, Arsht & Tunnell, Wilmington, DE, Rosalie L. Spelman, Janssen Keenan & Ciardi P.C., Wilmington, DE, Stuart B. Drowos, State of Delaware Division of Revenue, Wilmington, DE, Timothy P. Cairns, Pachulski Stang Ziehl Young Jones, Wilmington, DE, William E. Chip-man, Jr., Edwards Angelí Palmer & Dodge, Wilmington, DE, Curtis A. Hehn, Pachulski Stang Ziehl Young Jones & Wein, Wilmington, DE, Daniel K. Hogan, The Hogan Firm, Wilmington, DE, Paul W. Turner, The Carlile Law Firm, Marshall, TX, for Debtors., Charles Stein Siegel, Waters & Kraus LLP, Dallas, TX, Edward O. Moody, Edward O. Moody, P.A., Little Rock, AR, Gary Don Parish, The Parrón Parish Firm, Arlington, TX, Scott R. Bickford, Martzell & Bickford, New Orleans, LA, William Roberts Wilson, Jr., Wm. Roberts Wilson, Jr., P.A., Flowood, MS, for plaintiffs.