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Our principal business activities are to dispose of the assets formerly held by Winthrop Realty Trust in an orderly fashion.

The Administrator filed a memorandum in support of her objection. This court has jurisdiction of this matter pursuant to 28 U.

It was agreed there that there was no factual dispute between the parties and it would be appropriate for them to brief the legal issue presented. § 1334(b) and the General Order of Reference entered in this district.

In Re: SL Liquidating, Inc., et al., Chapter 11, Debtor.

Claimant filed a response, and the Administrator filed a reply.

His claim will be dealt with as an unsecured claim.

CONCLUSION The Court holds that no part of Claimant Morrison’s claim is entitled to priority status.

On December 9, 2010, the Court entered an order confirming the First Amended Joint Chapter 11 Plan of Reorganization Proposed by the Debtors and the Official Committee of Unsecured Creditors, dated May 14, 2010 (the “Plan”).

The Effective Date of the Plan occurred on December 31, 2010..

Voluntarily striking off or closing a company in Spain, for whatever reason, can be daunting if you are unaware of the potential steps or pitfalls involved.

Without specialist knowledge you may fall at the first hurdle and it is better to close or wind up the company in Spain cleanly without leaving a trail of civil and/or possibly criminal liabilities behind you.

Morrison, 953 View Drive, Cincinnati, OH 45245-1149. Whisler, Ice Miller LLP, 250 West Street, Columbus, OH 43215. Claimant had been an employee of Senco Products Inc., but retired March 31, 2008. The first payment was in fact made to Claimant, but subsequent payments were not. § 507 provides which claims are entitled to priority status (other than, of course, the claims of secured creditors). March 31, 2008, well prior to the 180 day period preceding the filing date of May 8, 2009.

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