Matthew Strickler and Vincent J. Marriott, Philadelphia, PA, for Debtor., John A. Kane, Thomas Blazusiak, Senior Assistant Counsel, Robert Slavkin, Assistant Counsel, Sallie A. Rodgers, Assistant Counsel, Leslie S. Oakes, Assistant Counsel, Commonwealth of Pennsylvania, Department of Public Welfare, Harrisburg, PA, for Defendant., Neal D. Colton, Cozen & O’Connor, Philadelphia, for Creditors’ Committee., Robert Lapowsky, 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 Co., J. Gregg Miller, Pepper, Hamilton & Scheetz, Philadelphia, PA, for Midlantic Bank., Frederic Baker, Asst. U.S. Trustee, Philadelphia, PA.