40 DAY ACTION PLAN
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Thomas A. Tarter

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Typical 40 Business Day Action Plan:

This is a typical action plan for a business or real estate reorganization or liquidation. We have utilized it as a basic ouitline in numerous successful engagements.

1. First 10 business days:

      A. Become familiar with:

            1) Professionals and creditor class interests

            2) Physical locations and personnel

           3) Assets and liabilities, generally

           4) Daily operations and systems

      B. Make current operating decisions and determine activities

      C. Clarify known and to be discovered issues

2. Second 10 business days:

      A. Evaluate:

           1) Personnel

           2) Physical locations - rent and ability to control/supervise

           3) Dollar value of assets and operations (net after expenses)

                 a) As is - "blow out" liquidation

                 b) Cleaned up

                      (1) Using current personnel with minor supervisory additions

                      (2) Using all "outside entities"

                      (3) Using minimal skilled current personnel with major supervisory and line replacements

           4) Priority of issues

                 a) Timing and expense determined by others (relief from stay, seizure, set-off)

                 b) Maximum available cash from asset sales

                 c) Minimum possible expense from deterioration of assets and operations

                 d) Maximum available cash from restructured operations

3. Third 10 business days:

      A. Create business plan, budget, and projection of assets, receipts, and costs

      B. Obtain consensus of creditors to:

           1) Necessary advances

           2) Priority of issues

           3) Operations, staffing and systems

4. Fourth 10 business days:

      A. Restructure company to achieve "blow out" or "clean up" liquidation of assets

      B. Create restructure or "wind down" operational plan

      C. Create structure for pursuing avoidance claims, other law suits/demands, defenses to creditors and investors affirmative actions.

      D. Recommend:

           1) File or remain in Chapter 11, with no plan of reorganization, compared with

           2) Create plan of reorganization, compared with

          3) Release of collateral to secured creditors and "wind down" operations.

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