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HomeMy WebLinkAboutJoint Plan of Reorganization of GDCGeneral Developmen Norporation Community Operations 5240 BABCOCK STREET NE, #202 PALM BAY. FLORIDA 32905-6099 June 6, 1991 Mr. Robb McClary City Manager City of Sebastian P.O. Box 780127 Sebastian, FL 32978 Dear Robb: 50C (407)724-2000 (407) 569-4300 (Vero Beach) Please find enclosed for your review a copy of the "Joint Plan of Reorganization of General Development Corporation". The Plan was filed on June 3, 1991. If you have any questions please give me a call. Sincerely, George R. c r RK z cki y Director of Community Operations GRK:cam Enclosure UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA CASE NO. 90-12231-BKC-AJC CHAPTER 11 JOINTLY ADMINISTERED ) In re ) ) GENERAL DEVELOPMENT ) CORPORATION, et al., ) Debtors. ) JOINT PLAN OF REORGANIZATION OF GENERAL DEVELOPMENT CORPORATION THIS JOINT PLAN IS SUBJECT TO AMENDMENT, WHICH MAY INVOLVE SIGNIFICANT REVISIONS. NO ASSURANCE CAN BE GIVEN THAT ANY DISTRIBUTION WILL BE ON THE TERMS SET FORTH IN THIS JOINT PLAN. NO CREDITOR OR OTHER PARTY IN INTEREST SHOULD CONSIDER THIS JOINT PLAN BINDING ON ANY PARTY IN THIS PROCEEDING. NO DISCLOSURE STATEMENT HAS BEEN FILED IN CONNECTION WITH THIS JOINT PLAN. NO SOLICITATION OF ACCEPTANCES OF THIS JOINT PLAN IS PERMITTED UNTIL A DISCLOSURE STATEMENT IS FILED AND APPROVED BY THE BANKRUPTCY COURT PURSUANT TO SECTION 1125 OF THE BANKRUPTCY CODE. May 31, 1991 TABLE OF CONTENTS Page ARTICLE I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . 1 ARTICLE II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 CLASSIFICATION OF CLAIMS AND INTERESTS . . . . . . . . 20 2.1 Class 1 -- Secured CR Lender Claims . . 20 2.1.1 Class 1.1 -- Bank of Boston Secured . . . . . . . . . . . . 23 Claim. . . . . . . . . . . . . . 20 2.1.2 Class 1.2 -- Daiwa Secured Claim 21 2.1.3 Class 1.3 -- Greyhound Secured 23 2.2.4 Claims. . . . . . . . . . . . . . 21 2.1.4 Class 1.4 -- Harbor Federal Secured 24 2.2.5 Claim. 2.5 . . . . . . . . 21 2.1.5 Class 1.5 -- Merrill Lynch Secured Claims. . . . . . . . . . . . 22 2.1.6 Class 1.6 -- NBC Secured Claim . . 22 2.1.7 Class 1.7 -- Oxford Secured Claim 22 2.2 Class 2 -- Other Secured Claims . . . . . . 23 2.2.1 Class 2.1 -- Mechanic's and Site Liens. . . . . . . . . . . . . . 23 2.2.2 Class 2.2 -- Section 365(1) Claims 23 2.2.3 Class 2.3 -- Secured Property Tax Claims .. . . . . . . . 23 2.2.4 Class 2.4..-- Capitalized LeaselEquipment Financing Claims 24 2.2.5 Class 2.5 -- Other Secured Claims 24 2.3 Class 3 -- Priority Claims . . . . . . . . . 24 2.3.1 Class 3.1 -- Wacres, Salaries or Commissions . . . .. .25 2.3.2 Class 3.2 -- Employee Benefit Plan Contributions . . . . . . . . . . 25 2.3.3 Class 3.3 -- Consumer Deposits . . 25 2.4 Class 4 -- Revolving Credit Claims . . . . . 25 2.5 Class 5 -- Letter of Credit Claims . . . . . 25 2.6 Class 6 -- Unsecured CR Lender Claims . . . 25 - i - ARTICLE III • Page 2.7 Class 7 -- Prudential Senior Subordinated Note Claims. . . . . . . . . . . . . . . . . . . 25 2.8 Class 8 -- Public Senior Subordinated Note Claims . . . . . . . . . . . . . . . . . . . 25 2.9 Class 9 -- Junior Subordinated Debenture Claims. . . . . . . . . . . . . . . . . . . 26 2.10 Class 10 -- Home and Homesite Purchaser . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 TREATMENT OF ADMINISTRATIVE AND TAX CLAIMS . . . . . . 28 3.1 DIP Financing . . . . . . . . . . . . . . . 28 3.2 Administrative Claims . . . . . . . . . . . 29 3.2.1 Non -ordinary Course . . . . . . . 29 3.2.2 Ordinary Course . . . . . . . . . 30 3.3 Tax Claims . . . . . . . . . . . . . . . . . 30 Claims. . . . . . . . . . . . . . . . . . . 26 2.11 Class 11 -- Government Development Claims 26 2.12 Class 12 -- General Unsecured Claims . . . . 26 2.13 Class 13 -- Convenience Class . . . . . . . 26 2.14 Class 14 -- Utility Claims . . . . . . . . . 26 2.15 Class 15 -- Retiree Claims . . . . . . . . . 27 2.16 Class 16 -- Non -compensatory Claims . . . . 27 2.17 Class 17 -- Securities Violation Claims . . 27 2.18 Class 18 -- Shareholder Interests . . . . . 28 2.18.1 Preferred Stock . . . . . . . . . 28 2.18.2 Common Stock . . . . . . . . . . . 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 TREATMENT OF ADMINISTRATIVE AND TAX CLAIMS . . . . . . 28 3.1 DIP Financing . . . . . . . . . . . . . . . 28 3.2 Administrative Claims . . . . . . . . . . . 29 3.2.1 Non -ordinary Course . . . . . . . 29 3.2.2 Ordinary Course . . . . . . . . . 30 3.3 Tax Claims . . . . . . . . . . . . . . . . . 30 • Paae ARTICLE IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 TREATMENT OF UNIMPAIRED CLASSES . . . . . . . . . . . 31 4.1 Class 2.4 -- Capitalized Leases/Ecruipment Financing Claims . . . . . . . . . . . . . . 31 4.2 Class 2.5 -- Other Secured Claims . . . . . 31 4.3 Class 15 -- Retiree Claims'. . . . . . . . . 32 ARTICLE V . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 TREATMENT OF IMPAIRED CLASSES . . . . . . . . . . . . 32 5.1 Class 1 -- Secured Claims of CR Lenders 33 5.1.1 Classes 1.1, 1.2, 1.4 and 1.6 -- Bank of Boston. Daiwa, Harbor Federal and NBC Secured Claims 33 5.1.2 Class 1.3 -- Greyhound Secured Claims 34 5.1.3 Class 1.5 -- Merrill Lynch Secured Claims. . . . . . . . . . . . 38 5.1.4 Class 1.7 -- Oxford Secured Claim 40 5.2 Class 2 -- Secured Claims . . . . . . . . . 41 5.2.1 Class 2.1 -- Mechanic's and Site Liens41 5.2.2 Class 2.2 - Certain Homesite Purchasers. . . . . . . . . . . . 42 5.2.3 Class 2.3 -- Secured Property Tax Claims . . . . . . . . . . . . 43 5.3 Class 3 -- Priority Claims . . . . . . . 43 5.3.1 Class 3.1 -- Wages, Salaries or Commissions . . . . . . . . . . . 43 5.3.2 Class 3.2 -- Employee Benefit Plan Contributions . . . . . . . . . . 44 5.3.3 Class 3.3 -- Consumer Deposits . . 44 Pacre 5.4 Classes 4, 5, 6, 7, 8, 9, 10, 11 and 12 -- Non -compensatory Claims . . . . 61 Unsecured Claim Classes . . . . . . . . . . 45 Securities Violation Claims . . 61 5.4.1 Aggregate Distributions . . . . . 45 5.4.2 Initial Allocations. . . . . . . . 46 5.5 Treatment of Senior Debt Classes . . . . . . 46 5.5.1 Class 4 -- Revolving Credit Claims 46 5.5.2 Class 5 -- Letter of Credit Claims 48 5.5.3 Class 6 -- Unsecured CR Lender Claims. . . . . . . . . . . . . . 48 5.6 Treatment of Subordinated Debt Classes . . . 49 5.6.1 Class 7 -- Prudential Senior Subordinated Note Claim . . . 49 5.6.2 Class 8 -- Public Senior Subordinated Note Claims . . . . . 50 5.6.3 Class 9 -- Junior Subordinated Debenture Claims . . . . . . . 54 5.6.4 Treatment of Senior Debt; Waiver of Subordination . . . . . . . . . . 57 5.6.5 Interim Calculation Amount . . . . 59 5.7 Class 10 -- Home and Homesite Purchaser Claims 59 5.8 Class 11 -- Government Development Claims 59 5.9 Class 12 -- General Unsecured Claims . . . . 60 5.10 Class 13 -- Convenience Class . . . . . . . 60 5.11 Class 14 -- Utility Claims . . . . . . . . 61 5.12 Class 16 -- Non -compensatory Claims . . . . 61 5.13 Class 17 -- Securities Violation Claims . . 61 5.14 Class 18 -- Shareholder Interests . . . . . 61 - iv - t f Page ARTICLE VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 TREATMENT OF EXECUTORY CONTRACTS AND LEASES . . . . . 61 ARTICLE VII . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 BUSINESS AND OPERATIONS OF THE REORGANIZED COMPANY . . 62 7.1 Title to Assets and Organizational Structure 62 7.2 Authorized Activities . . . . . . . . . 64 7.3 Directors and Management . . . . . . . . . . 65 7.4 Compliance With Consent Judgment . . . . . . 65 7.5 Homesite Program . . . . . . . . . . . . 66 7.6 Improvement Obligations Agreement . . . . . 66 7.7 Utility Program . . . . . . . . . . . . . . 67 ARTICLE VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 MEANS OF IMPLEMENTATION OF THE PLAN . . . . . . . . . 67 8.1 Funding of Plan . . . . . . . . . . . . . . 67 8.2 Estimation of Claims . . . . . . . . . . . . 68 8.3 Disbursing Agent . . . . . . . . . . . . . . . 68 8.3.1 Appointment . . . . . . . . . . . 68 8.3.2 Recordkeeping and Transfer Agent Responsibilities . . . . . 69 8.3.3 Indentures . . . . . . . . . . . . 70 8.4 Creation of Disbursement Account . . . . . . 71 8.5 Issuance of New Senior Notes, New Cash Flow Notes, and New Common Stock . . . . . . . . 71 8.6 Disbursements . . . . . . . . . . . . . . . 74 - v - 8.7 Disputed Claims Reserve . . . . . . . . . . 8.8 Reporting . . . . . . . . . . . . . . . . . 8.9 Estate Administration . . . . . . . . . . . 8.10 Registration Under Securities Exchange Act . 8.11 Discharge . . . . . . . . . . . . . . . . . 8.12 Cancellation of Indentures and Release of Trustees . . . . . . . . . . . . . . . . . . 8.12.1 Public Senior Subordinated Notes . 8.12.2 Junior Subordinated Notes . . . . ARTICLE IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . CONDITIONS PRECEDENT TO EFFECTIVENESS OF PLAN . . . . ARTICLE X . . . . . . . . . . . . . . . . . . . . . . . . . . . . RETENTION OF JURISDICTION . . . . . . . . . . . . . . ARTICLE XI . . . . . . . . . . . . . . MISCELLANEOUS . . . . . . . . . . . . . . . . . . . . 11.1 Continued Role for Creditors' Committee . . 11.2 Limitation of Liability . . . . . . . . . . 11.3 Amendments of the Plan . . . . . . . . . . 11.4 Headings . . . . . . . . . . . . . . . . . - vi - ti Page 76 77 78 79 79 80 80 82 83 83 85 85 87 87 87 87 87 88 4 In re 1 GENERAL DEVELOPMENT ) CORPORATION, et al., ) Debtors. ) 0 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA CASE NO. 90-12231-BKC-AJC CHAPTER 11 JOINTLY ADMINISTERED JOINT PLAN OF REORGANIZATION OF GENERAL DEVELOPMENT CORPORATION General Development Corporation and the Official Unsecured Creditors' Committee in the above -referenced cases hereby propose the following Plan of Reorganization for the Debtor pursuant to Chapter 11 of the United States Bankruptcy Code, 11 U.S.C. §§ 101, et sea. ARTICLE I DEFINITIONS For the purposes of the Plan and the accompanying Disclosure Statement, the following terms shall have the respective meanings hereinafter set forth. Unless otherwise defined herein, the terms used in the Plan have the same meaning as in the Bankruptcy Code. 0 Administrative Claim means a Claim against the Debtor for an administrative expense of a kind specified in Section 507(a)(1) of the Bankruptcy Code. Affiliate shall have the meaning given such term in Section 101(2) of the Bankruptcy Code. Allowed Claim means (1) any Claim based on an award pursuant to the Restitution Program that is deemed allowed pursuant to the Bankruptcy Court's Order Authorizing Debtor to Enter Plea Under 11 U.S.C. §§ 1107(a) and 1108, and to Compromise or Settle Under Bankruptcy Rule 9019(a), dated September 28, 1990 as revised on November 28, 1990; (2) Claims to be identified which, by agreement of the Debtor, the Creditors' Committee and the creditor in question, shall be deemed finally allowed on the Effective Date, a list of which shall be filed as a schedule to the Plan prior to the Confirmation Date; or (3) the amount of any Claim against the Debtor to the extent that: (a) a proof of claim has been (i) timely filed,_ (ii) deemed filed pursuant to Section 1111(a) of the Bankruptcy Code, or (iii) late filed with leave of the Bankruptcy Court after notice and opportunity for a hearing given to the Debtor, the Creditors' Committee - 2 - • • and to all parties entitled to receive notice thereof; and (b) (i) no objection to such Claim was filed within (A) six months after the Effective Date, or such later date as the Bankruptcy Court allows, if the amount of the Claim is $500,000 or more, or (B) eighteen months after the Effective Date, or such later date as the Bankruptcy Court allows, if the amount of the Claim is under $500,000, or (ii) the Claim is allowed (and only to the extent allowed) by a Final Order. No Claim shall be deemed to be an Allowed Claim for purposes of this Plan unless and until one of the above conditions has been satisfied. Available Cash means, with respect to any Payment Period, the sum of all cash receipts of the Reorganized Company during such period from all sources, including funds released from Working Capital Reserves established during prior Payment Periods, less the sum of (a) cash disbursements during such period for all necessary and reasonable operating expenses of the Reorganized Company, including, without limitation, payments with respect to capitalized lease or equipment financing transactions pursuant to Section 4.1 of this Plan, or payments pursuant to executory contracts - 3 - assumed pursuant to Article VI of this Plan, plus Working Capital Reserves established during such period; (b) all payments made during such period with respect to any indebtedness of the Reorganized Company, including without limitation the Term Loan, the New Revolving Credit Facility, the New Senior Notes, and the New Cash Flow Notes; (c) payments during such period for capital expenditures; (d) payments when due of income, property and other taxes of the Reorganized Company; (e) refunds due in respect of the termination of Homesite Purchase Contracts that were amended pursuant to the Homesite Program; (f) payments of Allowed Administrative Claims; (g) payments in respect of Secured Property Tax Claims pursuant to Section 5.2.3 of this Plan; (h) payments of other tax Claims pursuant to Section 3.3 of this Plan; (i) payments in respect of Allowed Priority Claims pursuant to Section 5.3 of this Plan; (j) payment of the expenses of Estate Administration pursuant to Section 8.9 of this Plan; and - 4 - (k) funds maintained for development expenditures pursuant to Section 7.6 or utility obligations pursuant to Section 7.7 of this Plan. Bankers Trust means Bankers Trust Company, as indenture trustee under the Junior Subordinated Debenture Indenture. Bankruptcy Code means Title 11 of the United States Code, 11 U.S.C. §§ 101 et sect. Bankruptcy Court means the United States Bankruptcy Court for the Southern District of Florida or, in the event that such court ceases to exercise jurisdiction over this reorganization case, the court that exercises jurisdiction over such case in lieu of the United States Bankruptcy Court for the Southern District of Florida. Bankruptcy Rules means the Rules of Bankruptcy Procedure. Claim means any right to payment, whether or not such right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured; or any right to an equitable remedy for breach of performance, if such breach gives rise to a right to payment, whether or not such right to an equitable remedy is reduced to judgment, fixed, contingent, matured, unmatured, disputed, undisputed, secured, or unsecured. Collection and Servicing Agreement means any agreement entered into between the Debtor and any CR Lender and approved by - 5 - the Bankruptcy Court relating to the transfer of collection and servicing of Contract Receivables by the Debtor to a CR Lender. Commercial Notes and Mortgages means promissory notes and purchase money mortgages arising from the sale of parcels of commercial real property. Common Stock means any share of the Company's common stock, $1.00 par value, and any rights (including the Company's Rights to Purchase Series B Participating Cumulative Preferred Stock), warrants (including warrants issued pursuant to the Prudential Agreement) or options existing with respect thereto. Company means General Development Corporation with respect to periods prior to the Petition Date, -Debtor with respect to the period after the Petition Date and before the Effective Date, or the Reorganized Company with respect to periods after the Effective Date. Confirmation Date means the date of entry of the Confirmation Order. Confirmation Order means the order of the Bankruptcy Court confirming this Plan, which order shall have the effect of approving and incorporating into the Plan all of the Exhibits and Schedules to the Plan. Contract Receivables means any right to payment of principal and interest on a Homesite Purchaser Contract. Creditors' Committee means the Official Unsecured Creditors' Committee appointed by the United States Trustee - 6 - 0 pursuant to Section 1102(a) of the Bankruptcy Code, in accordance with an order of the Bankruptcy Court entered on August 31, 1990. CR Lender means any of First National Bank of Boston; Daiwa Bank Limited; Greyhound Real Estate Finance Corporation; Harbor Federal Savings and Loan; Merrill Lynch Interfunding, Inc.; National Bank of Canada; The Oxford Finance Companies, Inc.; and StanChart Business Credit, Inc. CR Lender Claim means any Claim arising from the sale or financing of Contract Receivables by the Debtor. CR Lenders Agreement means the Agreement dated October 17, 1990, by and among the Debtor, General Development Financial Services, Inc., and each of the CR Lenders. Debtor means General Development Corporation, as debtor and debtor-in-possession in this reorganization case. Debtor Subsidiaries means Environmental Quality Laboratory, Inc.; Five Star Homes, Inc.; Five Star Homes Group, Inc.; Florida Residential Communities, Inc.; GDV Financial Corporation; General Development Financial Services, Inc.; and General Development Resorts, Inc., all of which filed petitions for relief under Chapter 11 of the Bankruptcy Code and whose cases have been administratively consolidated with that of the Debtor. DIP Financing shall mean the debtor-in-possession financing authorized pursuant to the Bankruptcy Court's Third Order Amending Order Authorizing Debtor to Borrow Monies and - 7 - • Grant Security Interests and Administrative Priority under it U.S.C. § 364 and Approving Compromise, entered January 29, 19911 as such order may be amended, modified or extended from time to time by a subsequent order. Disbursement Account means the account created in accordance with Section 8.4 of this Plan. Disbursing Agent means the person or entity appointed by the Bankruptcy Court in accordance with the provisions of Section 8.3.1 of this Plan. Disclosure Statement means the Disclosure Statement to be filed with the Court pursuant to Section 1125 of the Bankruptcy Code, which has been approved by the Bankruptcy Court. for distribution pursuant to Section 1125 of the Bankruptcy Code. Disputed Claim means a Claim -against the Debtor, other than Claims described in clauses (1) or (2) of the definition of "Allowed Claim," as to which: (a) a proof of the Claim has been (i) timely filed, (ii) deemed filed pursuant to Section illi(a) of the Bankruptcy Code, or (iii) late filed with leave of the Bankruptcy Court after notice and opportunity for a hearing given to the Debtor, the Creditors' Committee and to all parties entitled to receive notice thereof; and (b) an objection to such Claim is filed within (A) six months after the Effective Date, or such later date as the Bankruptcy Court allows, if the amount of the Claim is $500,000 r or more, or (B) eighteen months after the Effective Date, or such later date as the Bankruptcy Court allows, if the amount of the Claim is under $500,000, and such claim has not yet been determined by a Final Order. Distribution Ratio means, for any holder of an Allowed Claim in any Unsecured Claim Class other than Class 4, the ratio of (1) the Interim Calculation Amount for the New Senior Notes to (2) $100,000,000 minus the Interim Class 4 Calculation Amount for the New Senior Notes. Effective Date means a date jointly designated in writing by the Debtor and the Creditors, Committee that occurs after the first business day following the date on which all conditions to effectiveness of the Plan set forth in Article IX have been satisfied or, to the extent so provided, waived; provided that, the Effective Date shall in no event occur more than 120 days after the Confirmation Date. Estate Administration means the conduct of the powers and duties provided by Section 8.9 under the direction and control of the Creditors' Committee. Final Judgment means the Final Judgment of Permanent Injunction and Other Relief entered on November 29, 1990 by the United States District Court for the Southern District of Florida in the case of United States v. General Development Corporation, Case No. 90-879-Civ-NESBITT. =W*= 0 Final Order means an order or judgment of a court as to which (i) the time to appeal or to seek certiorari or review has expired and as to which no appeal or petition for certiorari or review has been timely filed, or (ii) any timely -filed appeal or petition for certiorari or review has been finally determined or dismissed. Government Development Claim means any Claim of the State of Florida or any agency thereof or inunicipality or other public entity or instrumentality arising from development obligations of the Company, including Claims based on corporate performance bonds issued by the Company. Greyhound Florida Trust means that certain Trust Agreement No. 6080352, dated December 29, 1989, by and between NCNB National Bank of Florida, N.A., as Trustee, and the Company, as Beneficiary. Greyhound Tennessee Trust means that certain Trust Agreement No. 1, dated December 29, 1989, by and between Joe M. Looney, Esq., as Trustee, and the Company, as Beneficiary. Homesite means an individual, subdivided parcel of real property which the Company agreed to sell pursuant to a Homesite Purchase Contract and intended for residential construction. Homesite Program means the Debtor's Homesite Purchaser Assurance Program, as approved by the Bankruptcy Court by its Order Granting Motion to Authorize and Implement Homesite Purchaser Assurance Program entered October 26, 1990. - 10 - 0 Homesite Purchase Contract means an installment land sales contract for the sale of a Homesite by the Company to a Homesite Purchaser. Homesite Purchaser means any purchaser of a Homesite under a Homesite Purchase Contract. Improvement Obligations Agreement means the Improvement Obligations Agreement between the Debtor and the Division of Florida Land Sales, Condominiums and Mobile Homes, Department of Business Regulations, State of Florida, which was fully executed on or about August 20, 1990. Initial Allocations shall have the meaning set forth in Section 5.4.2. Initial Allocation Ratio means, as to the holder of any Allowed Claim in any Unsecured Claim Class, the ratio of such holder's Allowed Claim to Total Unsecured Claims. Interim Calculation Amount means, as to the holder of any Allowed Claim in any Unsecured Claim Class, the principal amount of New Senior Notes, the principal amount of New Cash Flow Notes, or the number of shares of New Common Stock determined by application of the principles set forth in Section 5.4 and 5.6 of this Plan. Interim Class 4 Calculation Amount means, for any of the New Senior Notes, the New Cash Flow Notes, or the New Common Stock, the aggregate Interim Calculation Amounts determined for all the holders of Allowed Claims in Class 4. • Issuance Date means the tenth (10th) day after the Effective Date, or, if such day is not a business day, the first business day thereafter. Junior Subordinated Debenture Claim means any Claim evidenced by or arising from the Junior Subordinated Debentures, except for any Claim of the indenture trustee pursuant to Section 605 of the Junior Subordinated Debenture Indenture, which shall be included in Class 12. Junior Subordinated Debenture Indenture means that certain Indenture from the Company to Bankers Trust, dated as of September 1, 1985. Junior Subordinated Debentures means.the Company's 12 5/8% Subordinated Debentures due September 1, 2005 in the original aggregate principal amount of,$175,000,000, issued pursuant to and governed by the Junior Subordinated Debenture Indenture. Land Trust Agreements means (1) the three (3) trust agreements, all dated as of January 17, 1991, entered into pursuant to the Order of the Bankruptcy Court dated January 8, 1991, including: Trust Agreement No. 06-01-009-6081954 between the Debtor, as Beneficiary, and NCNB National Bank of Florida, N.A., as Trustee; Trust Agreement No. 06-01-009-6082101 between the Debtor, as Beneficiary, and NCNB National Bank of Florida, N.A., as Trustee; and Trust Agreement No. 06-01-009-6082655 between the Debtor and General Development Financial Services, - 12 - Inc., collectively, as Beneficiary, and NCNB National Bank of Florida, N.A., as Trustee; and (2) any Trust Agreement between the Debtor and Cumberland Cove, Inc., collectively, as Beneficiary, and Joe M. Looney, as Trustee, as approved by the Bankruptcy Court. Letter of Credit Claim means any Claim against Debtor arising from reimbursement obligations with respect to any letter of credit issued for the account of the Company or for which the Company is liable, whether or not draws have been made or funded under the letter of credit to which such Claim relates. Manufacturers Hanover Reference Rate means the rate of interest publicly announced by Manufacturers Hanover Trust Company ("MHT") as its reference rate, as such rate may be adjusted from time to time. The reference rate is not intended to be the lowest rate of interest charged by MHT in connection with the extension of credit to debtors. New Cash Flow Notes means the New Secured Cash Flow Notes and the New Unsecured Cash Flow Notes. New Common Stock means shares of common stock, par value $.10 per share, to be issued by the Reorganized Company to holders of Allowed Claims in the Unsecured Claim Classes pursuant to this Plan. New Note Distribution Amount means, for either the New Senior Notes or the New Cash Flow Notes, $85,000,000 minus the Interim Class 4 Calculation Amount. - 13 - C New Revolving Credit Facility means the revolving credit facility to be obtained by the Reorganized Company pursuant to Section 8.1 of this Plan. New Secured Cash Flow Notes means the Reorganized Company's Secured Adjustable Rate Cash Flow Notes Due December 15, 1998, to be issued to the holders of Allowed Claims in Class 4 pursuant to this Plan. New Secured Senior Notes means the Reorganized Company's Secured Adjustable Rate Senior Notes Due December 15, 1996, to be issued to the holders of Allowed Claims in Class 4 under this Plan. New Senior Notes means the New Secured Senior Notes and the New Unsecured Senior Notes. New Stock Supplemental Distribution Amount means, for any holder of an Allowed Claim in any Unsecured Claim Class other than Class 4, the number of shares of New Common Stock determined by multiplying (1) a number of shares to be determined before the Confirmation Date to have a projected value, solely for purposes of distributions under this Plan, of $30,000,000 by (2) the Distribution Ratio. New Unsecured Cash Flow Notes means the Reorganized Company's Unsecured 13% Cash Flow Notes Due December 15, 1998, in the form of Exhibit A-2 hereto, to be issued by the Reorganized Company to holders of Allowed Claims in the Unsecured Claim Classes other than Class 4 pursuant to this Plan. - 14 - New Unsecured Senior Notes means the Reorganized Company's Unsecured 12% Senior Notes Due December 15, 1996, in the form of Exhibit A-1 hereto, to be issued by the Reorganized Company to holders of Allowed Claims in the Unsecured Claim Classes other than Class 4 pursuant to this Plan. Oxford Trusts mean: Trust Agreement No. 45286002, dated August 30, 1989, by and between Southeast Bank, N.A., as Trustee, and the Company, as Beneficiary, as modified by the Assignment of Trust Agreement dated December 29, 1989, by and between Southeast Bank, N.A. and NCNB National Bank of Florida, N.A., and any Modification of Trust Agreement by and between NCNB National Bank of Florida, N.A., as Trustee, and the Debtor, as Beneficiary, consented and agreed to by The Oxford Finance Companies, Inc. that is approved by the Bankruptcy Court; and Trust Agreement No. 06-01-009-6080188, dated October 16, 1989, by and between NCNB National Bank of Florida, N.A., as Trustee, and the Company, as Beneficiary, as modified by any Modification of Trust Agreement by and between NCNB National Bank of Florida, N.A., as Trustee, and the Debtor, as Beneficiary, consented and agreed to by The Oxford Finance Companies, Inc. that is approved by the Bankruptcy Court. Payment Date means each August 1 and February 1 following the last day of a Payment Period, or if such day is not a business day, the first business day thereafter. • • Payment Period means (1) the period commencing on the Effective Date and ending on either the next June 30 or the next December 31, whichever is at least four months after the Effective Date; and (2) each six-month period thereafter ending June 30 or December 31. Petition Date means April 6, 1990. Plan means this Joint Plan of Reorganization of General Development Corporation, together with any modifications thereto as may hereafter be filed in accordance with the requirements of Section 1127 of the Bankruptcy Code, and shall also constitute the Plan of Reorganization within the meaning of Section 368(a)(1) of the Internal Revenue Code. Preferred Stock means the Company's 11.10% Convertible Exchangeable Preferred Stock. Priority Claim means an Unsecured Claim for wages, salaries, or commissions, employee benefit plan contributions, consumer deposits, or taxes that is entitled to priority under sections 507(a)(3), (4), (6) or (7) of the Bankruptcy Code. Prudential Agreement means that certain Note and Stock Purchase Agreement of the Company with The Prudential Insurance Company of America dated as of January 31, 1988. Prudential Senior Subordinated Note Claim means any Claim evidenced by or arising from the Prudential Senior Subordinated Notes. - 16 - • Prudential Senior Subordinated Notes means the Company's 12.75% Senior Subordinated Notes due January 31, 2000, in the original aggregate principal amount of $75,000,000, issued pursuant to and governed by the Prudential Agreement. Public Senior Subordinated Note Indenture means that certain Indenture from the Company to Manufacturers Hanover Trust Company as indenture trustee, dated as of April 1, 1988, as to which U.S. Trust was appointed successor trustee on March 20, 1990. Public Senior Subordinated Note Claim means any Claim evidenced by or arising from the Public Senior Subordinated Notes, except for any Claim of the indenture trustee pursuant to Section 607 of the Public Senior Subordinated Notes Indenture, which shall be included in Class 12. Public Senior Subordinated Notes means the Company's 12 7/8% Senior Subordinated Notes due 1995 in the original aggregate principal amount of $125,000,000, issued pursuant to and governed by the Public Senior Subordinated Note Indenture. Reorganized Company means, upon the Effective Date, the Company as reorganized pursuant to this Plan. Restitution Program means the program established by the Final Judgment to resolve claims for overpayments by eligible purchasers of houses from the Company. Revolving Credit Claim means any Claim arising from loans to the Company pursuant to the Credit Agreement dated as of - 17 - 0 July 15, 1988 among the Company, the Banks party thereto, and Manufacturers Hanover Trust Company, as agent and escrow agent, as amended. Secured Claim means a Claim against the Debtor that arose before the Petition Date, to the extent of the value of any lien on or security interest in property of the Company which secures payment of such Claim. Shareholder Interests means the equity interests represented by the Common Stock and the Preferred Stock. Special Master means the Special Master appointed to administer the Restitution Program pursuant to the Final Judgment. Term Loan shall mean the term loan into which the DIP Financing is to be converted pursuant to Section 3.1. Total Unsecured Claims means the sum of (i) all Allowed Claims in all of the Unsecured Claim Classes, including all Claims in such classes, the amounts of which have been estimated by a Final Order for the purpose of allowance pursuant to Section 502(c) of the Bankruptcy Code, (ii) the amounts of all Disputed Claims which any party in interest (including the Creditors' Committee or the Company) contends are, or should be, classified as Claims in any Unsecured Claim Class, if allowed, and (iii) the amounts of all Claims which have not yet become Allowed or Disputed Claims which any party in interest (including the Creditors' Committee or the Company) contends are, or should be, - 18 - classified as Claims in any Unsecured Claim Class, if allowed. For purposes of determining the Total Unsecured Claims, the amount of any Claim described above that is filed in an undetermined amount (other than those that have been estimated by a Final Order for the purpose of allowance pursuant to Section 502(c) of the Bankruptcy Code), shall be estimated under Section 502(c) of the Bankruptcy Code, pursuant to Section 8.9(a) hereof, within six months after the Effective Date, and Claims for unliquidated interest and attorneys fees shall be disregarded except as otherwise determined by the Bankruptcy Court. In connection with the initial distributions under this Plan pursuant to Section 8.5, the Debtor and the Creditors' Committee may, prior to the Issuance Date, move the Bankruptcy Court pursuant to Section 502(c) of the Bankruptcy Code to estimate Total Unsecured Claims. Unsecured Claim means a Claim against the Debtor that arose or is deemed to have arisen before the Petition Date, to the extent the amount of such Claim (a) is not secured by any property rights in the property of the Company, or (b) is greater than the value of any property rights in property of the Company which secures such Claim. Unsecured Claim Class means any of Classes 4, 5, 6, 7, 8, 9, 10, 11, or 12, as such classes are defined in Article II. - 19 - U U.S. Trust means United States Trust Company of New York, as successor indenture trustee under the Public Senior Subordinated Note Indenture. Working Capital Reserves means reserves established by the Board of Directors of the Reorganized Company, maintained for operating and capital expenses, including reserves for anticipated payments required to be made during the next two succeeding Payment Periods under the Term Loan, the New Revolving Credit Facility, the New Senior Notes, or for taxes or any other payment required under this Plan. ARTICLE II CLASSIFICATION OF CLAIMS AND INTERESTS All Claims and Interests, other than Administrative Claims and tax Claims, which are described in Article III below, are divided into the following classes, which shall be mutually exclusive. 2.1 Class 1 -- Secured CR Lender Claims. 2.1.1 Class 1.1 -- Bank of Boston Secured Claim. Class 1.1 consists of any Claim by the First National Bank of Boston ("Bank of Boston") arising from a Purchase and Sale Agreement between the Company and Bank of Boston dated as of February 27, 1988, as amended, to the extent that such Claim is a Secured Claim secured by a security interest in Contract Receivables. - 20 - 2.1.2 Class 1.2 -- Daiwa Secured Claim. Class 1.2 consists of any Claim of Daiwa Bank Limited (successor to Lloyd's Bank PLC) ("Daiwa") arising from a Purchase and Sale Agreement between the Company and Lloyd's Bank PLC dated as of January 31, 1989, as amended, to the extent that such Claim is a Secured Claim secured by a security interest in Contract Receivables. 2.1.3 Class 1.3 -- Greyhound Secured Claims. Class 1.3 consists of any Claims of Greyhound Real Estate Finance Corporation ("Greyhound") arising from (a) a Purchase and Sale Agreement between the Company and Greyhound dated as of December 30, 1987 ("Greyhound I Claim"), to the extent that such Claims are Secured Claims secured by security interests in Contract Receivables; (b) from a Purchase and Sale Agreement between the Company and Greyhound dated as of December 29, 1989 ("Greyhound II Claim"), to the extent that such Claims are Secured Claims secured by security interests in Contract Receivables and the Debtor's beneficial interest in the Greyhound Florida Trust and the Greyhound Tennessee Trust; and (c) from a Purchase Agreement dated as of December 30, 1987 ("Greyhound Commercial Claim"), to the extent that such claims are Secured Claims secured by security interests in Commercial Notes and Mortgages. 2.1.4 Class 1.4 -- Harbor Federal Secured Claim. Class 1.4 consists of any Claim of Harbor Federal Savings and Loan Association ("Harbor Federal") arising from a Purchase and - 21 - Sale Agreement between the Company and Harbor Federal dated as of June 27, 1986, to the extent such Claim is a Secured Claim secured by a security interest in Contract Receivables. 2.1.5 Class 1.5 -- Merrill Lynch Secured Claims. Class 1.5 consists of any Claims of Merrill Lynch Interfunding, Inc. arising from a Purchase and Sale Agreement between the Company and Merrill Lynch dated as of March 16, 1987, as amended (the "Merrill Lynch I Claim"), and a Purchase and Sale Agreement dated as of September 28, 1987, as amended (the "Merrill Lynch II Claim"), to the extent that such Claims are Secured Claims secured by a security interest in Contract Receivables. 2.1.6 Class 1.6 -- NBC Secured Claim. Class 1.6 - consists of any Claim of National Bank of Canada ("NBC") arising from a Purchase and Sale Agreement between the Company and Citicorp Real Estate, Inc. dated as of June 30, 1988, (which Citicorp Real Estate, Inc. assigned to NBC), as amended, to the extent that such Claim is a Secured Claim secured by a security interest in Contract Receivables. 2.1.7 Class 1.7 -- Oxford Secured Claim. Class 1.7 consists of any Claim of The Oxford Finance Companies, Inc. ("Oxford") arising from Purchase and Sale Agreements between the Company and Oxford dated as of August 30, 1989, and October 18, 1989, as amended, to the extent that such Claim is a Secured Claim secured by a security interest in Contract Receivables and - 22 - • 0 the Debtor's beneficial interest in certain Homesites underlying Contract Receivables. 2.2 Class 2 -- Other Secured Claims. 2.2.1 Class 2.1 -- Mechanic's and Site Liens. Class 2.1 consists of Secured Claims secured by valid, perfected and enforceable mechanic's or site liens on property of the Company, but only to the extent of the value of the property securing the Claim and only to the extent that they have not been satisfied previously. Any unsecured portion of the Claim asserted by a Class 2.1 creditor is classified as an Unsecured Claim in Class 12. Each Secured Claim secured by a mechanic's or site lien shall be treated as a separate class -for purposes of - this Plan. 2.2.2 Class 2.2 -- Section 365(j) Claims. Class 2.2 consists of the Claims of Homesite Purchasers whose Homesite Purchase Contracts have been rejected by the Debtor, to the extent that such rejection claims are determined to be secured by a lien on the Debtor's interest in the Homesite subject to the Homesite Purchase Contract pursuant to Section 365(j) of the Bankruptcy Code. Unless otherwise determined by the Bankruptcy Court, any unsecured portion of the Claim asserted by a Class 2.2 creditor is classified as an Unsecured Claim in Class 10. 2.2.3 Class 2.3 -- Secured Property Tax Claims. Class 2.3 consists of all Claims for property or ad valorem taxes, regardless of whether such property is real, personal, or - 23 - 0 mixed, that are secured by liens on property of the Company that became a lien prior to the Petition Date, including, without limitation, all taxes as to which a lien arose prior to the Petition Date pursuant to Section 192.053 or Section 197.122 of the Florida Statutes, but excluding Claims arising under Section 507(a)(7) of the Bankruptcy Code, which are treated under Section 3.3 of this Plan. 2.2.4 Class 2.4 -- Capitalized Lease1Equi2ment Financing Claims. Class 2.4 consists of Claims based on capitalized leases or other equipment financing transactions entered into by the Company, to the extent such transactions are determined to be secured financings, and to the extent of the value of the property securing the Claim. Each Secured Claim based on a capitalized lease or equipment financing transaction shall be treated as a separate class for purposes of this Plan. 2.2.5 Class 2.5 -- Other Secured Claims. Class 2.5 shall consist of any other Secured Claims, including without limitation, those disclosed by review of the proofs of claim filed in this case. Each Secured Claim secured by different property of the Company shall be treated as a_separate class for purposes of this Plan, as set forth in Exhibit C to this Plan. 2.3 Class 3 -- Priority Claims. Class 3 includes all Priority Claims other than tax Claims entitled to priority under Section 507(a)(7) of the Bankruptcy Code, and consists of the following subclasses: - 24 - 2.3.1 Class 3.1 -- Wages, Salaries or Commissions. Class 3.1 shall consist of Claims entitled to priority under Section 507(a)(3) of the Bankruptcy Code; provided that the amount of any holder's otherwise allowable Class 3.1 Claim shall be reduced by the aggregate amount received by such holder pursuant to the wage order signed by the Bankruptcy Court on April 8, 1990. 2.3.2 Class 3.2 -- Employee Benefit Plan Contributions. Class 3.2 shall consist of Claims entitled to priority under Section 507(a)(4) of the Bankruptcy Code. 2.3.3 Class 3.3 -- Consumer Deposits. Class 3.3 shall consist of Claims entitled to priority under Section 507(a)(6) of the Bankruptcy Code. 2.4 Class 4 -- Revolving Credit Claims. Class 4 consists of all Revolving Credit Claims. 2.5 Class 5 -- Letter of Credit Claims. Class 5 consists of all Letter of Credit Claims. 2.6 Class 6 -- Unsecured CR Lender Claims. Class 6 consists of all Unsecured CR Lender Claims. 2.7 Class 7 -- Prudential Senior Subordinated Note Claims. Class 7 consists of all Prudential Senior Subordinated Note Claims. 2.8 Class 8 -- Public Senior Subordinated Note Claims. Class 8 consists of all Public Senior Subordinated Note Claims. - 25 2.9 Class 9 -- Junior Subordinated Debenture Claims. Class 9 consists of all Junior Subordinated Debenture Claims. 2.10 Class 10 -- Home and Homesite Purchaser Claims. Class 10 consists of all Claims of purchasers of homes from the Company, including participants in the Restitution Program, and all Unsecured Claims of Homesite Purchasers, except for Claims included in Class 14. 2.11 Class 11 -- Government Development Claims. Class 11 consists of all Government Development Claims. 2.12 Class 12 -- General Unsecured Claims. Class 12 consists of all Unsecured Claims, other than the Administrative and tax Claims discussed in Article III, that are not otherwise classified under this Article II, including trade Claims; provided, however, that each holder of•a Claim that would otherwise be included in Class 12 may elect to have his or her claim reduced to the amount to be specified in Section 2.13 and and included in Class 13. 2.13 Class 13 -- Convenience Class. Class 13 consists of all Unsecured Claims against the Debtors (other than Administrative or Priority Claims), that are less than or equal to an amount to be determined by the Debtor and the Creditors' Committee after review of the claims register. 2.14 Class 14 -- Utility Claims. Class 14 consists of Claims of Homesite Purchasers (whether or not such purchasers have filed a proof of claim) who have received a deed to a - 26 - Homesite prior to the Petition Date and whose Claims include a claim based on an obligation of the Company to provide utility service (water and/or sewer) to the Homesite. All Claims of Homesite Purchasers described in the preceding sentence will be treated as a Class 14 Claim unless, prior to the Confirmation Date, the holder of the Claim has filed a notice with the Bankruptcy Court electing to have its Claim treated as a Class 10 Claim. If a Homesite Purchaser elects to have its Claim treated as a Class 10 Claim, it shall have no right to participate in the treatment accorded holders of Claims in Class 14. 2.15 Class 15 -- Retiree Claims. Class 15 consists of all Claims asserted with respect to "retiree benefits" as defined in Section 1114 of the Bankruptcy Code. 2.16 Class 16 -- Non -compensatory Claims. Class 16 consists of all Claims, whether Secured or Unsecured, for any fine, penalty or forfeiture, or for multiple, exemplary or punitive damages, to the extent that such fine, penalty or forfeiture, or damages, are not compensation for actual pecuniary loss suffered by the holder of such Claim. 2.17 Class 17 -- Securities Violation Claims. Class 17 consists of all Claims arising from rescission of a purchase or sale of a security of the Company or of an Affiliate of the Company, for damages arising from the purchase or sale of such a security, or for reimbursement, contribution or indemnification, - 27 - • on account of such a Claim, including expenses incurred in defending such a Claim. 2.18 Class 18 -- Shareholder Interests. 2.18.1 Preferred Stock. Class 18.1 consists of all Shareholder Interests asserted with respect to the Preferred Stock. 2.18.2 Common Stock. Class 18.2 consists of all Shareholder Interests asserted with respect to the Common Stock. ARTICLE III TREATMENT OF ADMINISTRATIVE AND TAX CLAIMS 3.1 DIP Financing. The DIP Financing shall, as of the Effective Date, be converted into a Term Loan in the amount of the outstanding balance of the DIP Financing, not to exceed $75,000,000 at an interest rate equal to the Manufacturers Hanover Reference Rate plus two percent (2%) per annum. In the event the outstanding principal balance of the DIP Financing is $25,000,000 or less at the Confirmation Date, such interest rate shall be the Manufacturers Hanover Reference Rate plus one and one-half percent (1 1/2%) per annum. Interest shall be payable quarterly in arrears. Principal shall be repaid in installments of $25,000,000 on each of December 15, 1992 and 1993, and the balance shall be due and payable on December 15, 1994. Principal shall be prepaid from Available Cash remaining after payment of accrued interest on the New Cash Flow Notes, which payments shall be applied to scheduled installments in order of maturity. The - 28 - Term Loan may be prepaid at any time. The Term Loan will be secured by first liens on all assets of the Reorganized Company except for the property to which liens are transferred pursuant to Section 5.2.2 of this Plan, the property securing the New Secured Cash Flow Notes, and any other liens granted or continued pursuant to this Plan. The Term Loan shall be governed by a Loan Agreement and other documentation satisfactory to the Debtor, the Creditors' Committee and the Term Loan lenders. 3.2 Administrative Claims. 3.2.1 Non -ordinary Course. (a) Any person or entity that asserts an Administrative Claim that arises before the Effective Date, including Claims under Section 503(b)(2)-(5) of the Bankruptcy Code, but not Claims described in Section 3.2.2, shall, on or before such date as the Bankruptcy Court may establish in the Confirmation Order or otherwise, file an application with the Bankruptcy Court for allowance of such Claim as an Administrative Claim specifying the amount of and basis for such Claim; provided that applicants who filed an application with the Bankruptcy Court before the Confirmation Date need not file a new application. Failure to file a timely application for allowance pursuant to this Section shall bar a claimant from seeking recovery on such Claim. (b) Members of the Creditors' Committee shall be entitled to recover as Administrative Claims their actual out -of- - 29 - pocket expenses (but not legal or professional fees, unless otherwise allowed by the Bankruptcy Court) incurred in the performance of their duties as members of the Creditors' Committee. (c) Administrative Claims allowed under this Section of this Plan shall be paid, in full, in single cash payments, within ten days following entry of a Final Order allowing the Claim, unless the party entitled to payment thereon agrees in writing to a different treatment of the Administrative Claim. 3.2.2 Ordinary Course. Administrative expenses arising from obligations of the Debtors incurred in the ordinary - course of business shall be resolved by means of the Reorganized Company's performance of the obligation in accordance with the terms and conditions of the agreement or applicable law giving rise thereto, and no proof of Claim shall be required to be filed. 3.3 Tax Claims. Except to the extent that the holder has agreed or may agree to a different treatment, each holder of an Allowed Claim arising under Section 507(a)(7) of the Bankruptcy Code (which Claims do not include Claims in Class 2.3) shall receive from the Reorganized Company, in full satisfaction of such Claim, cash equal to the amount of such Claim, plus simple interest at such rate of interest as may be required by Section 1129(a)(9)(C) of the Bankruptcy Code, which rate of - 30 - • interest shall be fixed in the Confirmation Order, accruing from the Petition Date, payable in equal semi-annual installments beginning on the first Payment Date after the date the Order allowing such Claim became a Final Order and ending on the last Payment Date that occurs before the sixth anniversary of the date of assessment of such tax. ARTICLE IV TREATMENT OF UNIMPAIRED CLASSES The following classes are unimpaired and shall be treated as set forth below. In the event a controversy arises as to whether any class of Claims is impaired under the Plan, the Bankruptcy Court shall, after notice and an opportunity for a hearing, determine such controversy. 4.1 Class 2.4 -- Capitalized Leases/Equipment Financing Claims. Unless otherwise treated in a Final Order of the Bankruptcy Court entered prior to the Confirmation Date, each holder of an Allowed Claim in Class 2.4 shall retain its legal, equitable and contractual rights with respect to the property in which such holder has a valid and perfected security interest, and the Reorganized Company shall cure all defaults with respect to such transactions and assume the Company's obligations under such transaction as soon as practicable after the Effective Date. 4.2 Class 2.5 -- Other Secured Claims. The holders of Allowed Claims in Class 2.5 shall be treated in one of the following ways: (1) retention of the legal, equitable and - 31 - contractual rights against the property in which such holder has a valid and perfected security interest to the extent of each such Allowed Claim as determined pursuant to Section 506 of the Bankruptcy Code; (ii) sale or disposition of the property securing any Allowed Claim, subject to the lien or free and clear of the lien and payment of the net proceeds thereof to the holder or holders of such Allowed Claims; (iii) cure, as soon as practicable after the Effective Date, of all defaults with respect to such Allowed Claim and assumption of the obligation by the Reorganized Company, and payment in accordance with the terms of the underlying instruments; or (iv) tender to the holder or holders of such Allowed Claim of the property securing such Claim or the right to foreclose on said property. The manner of treatment of such Claim shall be determined by the Debtor and the Creditors' Committee on or before the Effective Date, upon written notice to the holder of each such Claim; provided that, in the event that no such notice is given, the Claim shall be treated as described in clause (ii) above. 4.3 Class 15 -- Retiree Claims. The Reorganized Company will timely pay all "retiree benefits," as defined in Section 1114 of the Bankruptcy Code. ARTICLE V TREATMENT OF IMPAIRED CLASSES The following classes are impaired under the Plan. In the event a controversy arises as to whether any class of Claims - 32 - is impaired under the Plan, the Bankruptcy Court shall, after notice and an opportunity for a hearing, resolve such controversy. All impaired classes shall receive the distributions set forth in this Article on account of and in complete satisfaction of all Claims against the Debtor, and shall have no rights or remedies against the Debtor, the Reorganized Company or any of its assets or properties, except as specifically set forth in this Plan. 5.1 Class 1 -- Secured Claims of CR Lenders. 5.1.1 Classes 1.1_, 1.2, 1.4 and 1.6 -- Bank of Boston. Daiwa. Harbor Federal and NBC Secured Claims. Each of Bank of Boston, Daiwa, Harbor Federal and NBC shall retain its security interests in Contract Receivables and, notwithstanding the fact that its total Allowed Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreements between the Debtor and Bank of Boston, Daiwa, Harbor Federal or NBC that are approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such Contract Receivables, up to the amount of its total Allowed Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code. In the event that any of Bank of Boston, Daiwa, Harbor Federal or NBC receives its total Allowed Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code, all security interests in - 33 - the remaining Contract Receivables granted to such CR Lender, if any, shall terminate and be released, and, to the extent necessary, title to such Contract Receivables shall revert to the Reorganized Company. Each of Bank of Boston, Daiwa, Harbor Federal and NBC may service the Homesite Purchase Contracts to which the Contract Receivables in which it has an interest relate pursuant to the terms of the Collection and Servicing Agreement. All other duties and obligations of the Company to Bank of Boston, Daiwa, Harbor Federal and NBC, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. 5.1.2 Class 1.3 -- Greyhound Secured Claims. (a) Greyhound I Secured•Claim. With respect to its Greyhound I Claim, Greyhound shall retain its security interests in the Greyhound I Contract Receivables. Notwithstanding the fact that its total Allowed Greyhound I Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, Greyhound shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreement between the Debtor and Greyhound that is approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such Greyhound I Contract Receivables, up to the amount of its total Allowed Greyhound I Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in - 34 - respect of such claim. In the event that Greyhound receives its total Allowed Greyhound I Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such claim, all security interests in the remaining Greyhound I Contract Receivables shall terminate and be released, and, to the extent necessary, title to such Greyhound I Contract Receivables shall revert to the Debtor or the Reorganized Company. Greyhound may service the Homesite Purchase Contracts to which the Greyhound I Contract Receivables relate pursuant to the terms of the Collection a 3 Servicing Agreement. All other duties and obligations of the Company to Greyhound in respect of the Greyhound I transaction, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. (b) Greyhound II Secured Claim. With respect to its Greyhound II Claim, Greyhound shall retain its security interests in the Greyhound II Contract Receivables as well as its interests in the Debtor's beneficial interest in the Greyhound Florida Trust and the Greyhound Tennessee Trust. Notwithstanding the fact that its total Allowed Greyhound II Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, Greyhound shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreement between the Debtor and Greyhound that is approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such - 35 - Greyhound II Contract Receivables, up to the amount of its total Allowed Greyhound II Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such claim. Subject to the terms of any Stipulation between the Debtor and Greyhound, as approved by the Bankruptcy Court, with respect to relief from the automatic stay, Greyhound may enforce its remedies with respect to the Debtor's beneficial interest in the Greyhound Florida Trust and the Greyhound Tennessee Trust. In the event that Greyhound receives, either from Greyhound II Contract Receivables or from its enforcement of remedies with respect to the Debtor's beneficial interest in the Greyhound Florida Trust and the Greyhound Tennessee Trust, or from both sources, its total Allowed Greyhound II Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such claim, all remaining security interests in the Greyhound II Contract Receivables and the interest in the Debtor's beneficial interests in the Greyhound Florida Trust and the Greyhound Tennessee Trust, if any, shall terminate and be released, and, to the extent necessary, title to such Greyhound II Contract Receivables shall revert to the Debtor or the Reorganized Company. Greyhound may service the Homesite Purchase Contracts to which the Greyhound II Contract Receivables relate pursuant to the terms of the Collection and Servicing Agreement. The Reorganized Company will succeed to and have the benefit of, and will be bound to comply with, all the rights and obligations - 36 - of the Company and the Debtor under the Greyhound Florida Trust and the Greyhound Tennessee Trust. All other duties and obligations of the Company to Greyhound in respect of the Greyhound II transaction, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. (c) Greyhound Commercial Claim. With respect to its Greyhound Commercial Claim, Greyhound shall retain its security interests in the Commercial Notes and Mortgages. Notwithstanding the fact that Greyhound's total Allowed Commercial Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, Greyhound shall be entitled to receive and retain all of the proceeds of all such Commercial Notes and Mortgages, up to the amount of its Allowed Greyhound Commercial Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim. In the event that Greyhound receives its total Allowed Greyhound Commercial Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such claim, all remaining security interests in the Commercial Notes and Mortgages, if any, shall terminate and be released, and, to the extent necessary, title to such Commercial Notes and Mortgages shall revert to the Reorganized Company. Greyhound may service the Commercial Notes and Mortgages pursuant to the Order Granting Joint Motion for Conditional Authority to Release Segregated Cash Collateral. All - 37 - • i other duties and obligations of the Company to Greyhound, including without limitation, any obligation to repurchase or replace delinquent Commercial Notes and Mortgages, shall be extinguished as of the Effective Date. 5.1.3 Class 1.5 -- Merrill Lynch Secured Claims. (a) Merrill Lynch I Secured Claim. With respect to its Merrill Lynch I Claim, Merrill Lynch shall retain its security interests in the Merrill Lynch I Contract Receivables. Notwithstanding the fact that its total Allowed Merrill Lynch I Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, Merrill Lynch shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreement between the Debtor and Merrill Lynch that is approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such Merrill Lynch I Contract Receivables, up to the amount of its total allowed Merrill Lynch t Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim. In the event that Merrill Lynch receives its total Allowed Merrill Lynch I Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim, all security interests in the remaining Merrill Lynch I Contract Receivables shall terminate and be released, and, to the extent necessary, title to such Merrill Lynch I Contract Receivables shall revert to the Debtor or the Reorganized Company. Merrill Lynch may - 38 - • service the Homesite Purchase Contracts to which the Merrill Lynch I Contract Receivables relate pursuant to the terms of the Collection and Servicing Agreement. All other duties and obligations of the Company to Merrill Lynch in respect of the Merrill Lynch I transaction, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. (b) Merrill Lynch II Secured Claim. With respect to its Merrill Lynch II Claim, Merrill Lynch shall retain its security interests in the Merrill Lynch II Contract Receivables. Notwithstanding the fact that its total Allowed Merrill Lynch II Claim may be divided into a Secured Claim and an Unsecured Claim, forpurposes of this Plan, Merrill Lynch shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreement between the Debtor and Merrill Lynch that is approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such Merrill Lynch II Contract Receivables, up to the amount of its total Allowed Merrill Lynch II Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim. In the event that Merrill Lynch receives its total Allowed Merrill Lynch II Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim, all security interests in the remaining Merrill Lynch II Contract Receivables shall terminate and be released, and, to the extent necessary, - 39 - • title to such Merrill Lynch II Contract Receivables shall revert to the Debtor or the Reorganized Company. Merrill Lynch may service the Homesite Purchase Contracts to which the Merrill Lynch II Contract Receivables relate pursuant to the terms of the Collection and Servicing Agreement. All other duties and obligations of the Company to Merrill Lynch in respect of the Merrill Lynch II transaction, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. 5.1.4 Class 1.7 -- Oxford Secured Claim. Oxford shall retain its security interests in Contract Receivables and beneficial interests in Homesites. Notwithstanding the fact that its total Allowed Claim may be divided into a Secured Claim and an Unsecured Claim for purposes of this Plan, Oxford shall be entitled (subject to the provisions of the CR Lenders Agreement and any Supplemental Agreement between the Debtor and Oxford that is approved by the Bankruptcy Court) to receive and retain all of the proceeds of all such Contract Receivables, and, subject to the terms of any Stipulation Between Debtor and Oxford For Partial Relief from the Automatic Stay that is approved by the Bankruptcy Court, to enforce its remedies with respect to the Debtor's beneficial interest in the Oxford Trusts securing the Oxford Claim and retain all of the proceeds thereof, up to the amount of Oxford's total Allowed Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code. In - 40 - the event that Oxford receives its total Allowed Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code, all security interests granted to Oxford in the remaining Contract Receivables, if any, and all remaining interests in the Debtor's beneficial interest in the Oxford Trusts granted to Oxford shall terminate and be released, and, to the extent necessary, title to such Contract Receivables and the beneficial interests in the Oxford Trusts shall revert to the Reorganized Company. Oxford may service the Homesite Purchase Contracts to which the Contract Receivables in which it has an interest relate pursuant to the terms of the Collection and. Servicing Agreement. The Reorganized Company will succeed to and have the benefit of, and will be bound by and comply with, all the Company's rights and obligations under the Oxford Trusts. All other duties and obligations of the Company to Oxford, including without limitation, any obligations to repurchase or replace delinquent Contract Receivables, shall be extinguished as of the Effective Date. 5.2 Class 2 -- Secured Claims. 5.2.1 Class 2.1 -- Mechanic's and Site Liens. Allowed Secured Claims in Class 2.1 shall be paid in full from the proceeds of the sale of the specific property to which the lien attaches and, in the event that only a portion of the property subject to a lien is sold and the proceeds of such sale - 41 - 0 0 do not satisfy the lien, the balance of the Allowed Secured Claim shall remain a lien on the unsold portion of said property. 5.2.2 Class 2.2 -- Certain Homesite Purchasers. Liens created pursuant to Section 365(j) of the Bankruptcy Code on the Debtor's interests in Homesites shall continue in such interests or may be transferred from the Debtor's interest in the particular Homesite in question, and the holders of Allowed Claims in Class 2.2 shall receive in exchange therefor substitute liens on property of the Reorganized Company to be determined and specified in the Confirmation Order ("Substitute Property"). The value of the Homesites originally subject to the Section 365(j) lien shall be estimated in a proceeding under Section 502(c) of- the f-the Bankruptcy Code prior to confirmation of the Plan. The value of the Debtor's interests in the Homesites shall not be reduced or discounted because of the existence of any lien granted after the Petition Date on the Company's interest in favor of any entity providing debtor-in-possession or post -confirmation financing. Each holder of an Allowed Secured Claim in Class 2.2 shall receive cash equal to the value of the lien so estimated in ten semi-annual installments beginning with the first Payment Date after such Claim is allowed. The Reorganized Company may prepay any amounts determined under this Section in whole or in part. Alternatively, the Debtor may transfer the Substitute Property to a land trust managed by a trustee for the benefit of holders of Allowed Class 2.2 Claims, which trustee shall sell the - 42 - • Substitute Property and distribute the net proceeds in full satisfaction of the Allowed Class 2.2 Claims. All liens on Substitute Property pursuant to this Section shall be held in the name of a Trustee pursuant to a trust agreement, who shall execute any document required to release any lien at the request of the Reorganized Company upon repayment of the amount determined pursuant to the terms hereof, and presentation of appropriate certifications as specified in the trust agreement. 5.2.3 Class 2.3 -- Secured Property Tax Claims. The holders of Allowed Claims in Class 2.3 shall receive the amount of their Claim in cash in 10 equal semi-annual installments beginning on the first Payment Date after the date the order allowing such Claim becomes a Final Order. Interest shall accrue on the amount of such Allowed Claim from the Effective Date of the Plan at such rate of interest as may be required by Section 1129(b)(2)(A)(i)(II) of the Bankruptcy Code, which rate of interest shall be fixed in the Confirmation Order. Accrued interest on the outstanding amount of such Allowed Claim shall be paid with each installment hereunder. The Reorganized Company may prepay the amounts required to be paid under this Section in whole or in part. 5.3 Class 3 -- Priority Claims. 5.3.1 Class 3.1 -- Wages Salaries or Commissions. Each holder of an Allowed Claim in Class 3.1 will receive from the Reorganized Company, in full satisfaction of - 43 - • such Claim, cash equal to the amount of such Claim, payable in 10 equal semi-annual installments beginning on the first Payment Date after the date the Order allowing such Claim became a Final Order, plus simple interest at such rate of interest as may be required by Section 1129(a)(9)(B)(i) of the Bankruptcy Code, which rate of interest shall be fixed in the Confirmation Order, accruing from the Effective Date. 5.3.2 Class 3.2 -- Employee Benefit Plan Contributions. Each holder of an Allowed Claim in Class 3.2 will receive from the Reorganized Company, in full satisfaction of such Claim, cash equal to the amount of such Claim, payable in 10 equal semi-annual installments beginning on the first Payment - Date after the date the Order allowing such Claim became a Final Order, plus simple interest at such rate of interest as may be required by Section 1129(a)(9)(B)(i) of the Bankruptcy Code, which rate of interest shall be fixed in the Confirmation Order, accruing from the Effective Date. 5.3.3 Class 3.3 -- Consumer Deposits. Each holder of an Allowed Claim in Class 3.3 will receive from the Reorganized Company, in full satisfaction of.such Claim, cash equal to the amount of such Claim, payable in 10 equal semi- annual installments beginning on the first Payment Date after the date the Order allowing such Claim became a Final Order, plus simple interest at such rate of interest as may be required by Section 1129(a)(9)(B)(i) of the Bankruptcy Code, which rate of - 44 - • interest shall be fixed in the Confirmation Order, accruing from the Effective Date. 5.4 Classes 4, 5, 6, 7, 8, 9, 10, 11 and 12 -- Unsecured Claim Classes. 5.4.1 Aggregate Distributions. The holders of Allowed Claims in the Unsecured Claim Classes shall, in the aggregate, receive (a) New Senior Notes in an aggregate principal amount of One Hundred Million Dollars ($100,000,000.00), which shall be allocated among New Secured Senior Notes and New Unsecured Senior Notes as set forth below; (b) New Cash Flow Notes in an aggregate principal amount of One Hundred Million Dollars ($100,000,000.00), which shall be allocated among New Secured Cash Flow Notes and New Unsecured Cash Flow Notes as set forth below; and (c) Nine Million, Seven Hundred Fifty Thousand (9,750,000) shares of New Common Stock. These securities shall be issued pursuant to Section 8.5 of this Plan, and allocated among holders of Allowed Claims in the Unsecured Claim Classes in accordance with the provisions of Section 5.4.2, the special reallocation provisions for certain classes in Sections 5.5 and 5.6, and the formula set forth in Exhibit B, which is intended to implement the principles set - 45 - 11 • forth in Sections 5.4 through 5.9. In the event of any inconsistency between Sections 5.4 through 5.9 and the formula in Exhibit B, Exhibit B shall control. 5.4.2 Initial Allocations. For purposes of calculating the distributions under this Plan, the following amounts of the securities described in Section 5.4.1 shall be determined for each holder of an Allowed Claim in any of the Unsecured Claim Classes (the "Initial Allocations"): (a) New Senior Notes in a principal amount equal to One Hundred Million Dollars ($100,000,000) multiplied by the Initial Allocation Ratio; (b) New Cash Flow Notes in a principal amount equal to One Hundred Million Dollars ($100,000,000) multiplied by the Initial Allocation Ratio; and (c) a number of shares of New Common Stock equal initially to Nine Million, Seven.Hundred Fifty Thousand (9,750,000) multiplied by the Initial Allocation Ratio. The actual principal amounts of New Senior Notes and New Cash Flow Notes and the actual number of shares of New Common Stock to be allocated to each holder of an Allowed claim in any Unsecured Claim Class shall be computed as set forth in Exhibit B. 5.5 Treatment of Senior Debt Classes 5.5.1 Class 4 -- Revolving Credit Claims. (a) The holders of Allowed Claims in Class 4 will receive (1) New Secured Senior Notes in an aggregate principal amount equal to the sum of $15,000,000 plus the Interim Class 4 Calculation Amount; (2) New Secured Cash Flow Notes in an aggregate principal - 46 - amount equal to the sum of $15,000,000 plus the Interim Class 4 Calculation Amount; and (3) An aggregate number of shares of New Common Stock equal to the Interim Class 4 Calculation Amount minus a number of shares having a projected value on the Confirmation Date of $30,000,000. The holders of Allowed Claims in Class 4 shall receive different distributions from those received by the holders of Allowed Claims in the other Unsecured Claim Classes in consideration of their agreement to provide the New Revolving Credit Facility and to accept a lower interest rate on their New Senior Notes and New Cash Flow Notes. (b) (1) All New Senior Notes distributed to the holders of Allowed Claims in Class 4 shall be New Secured Senior Notes. The annual interest rate on the New Secured Senior Notes will be the Manufacturers Hanover Reference Rate plus one percent (1%), provided, that the interest rate on such Notes will not be less than eight percent (8%) or more than twelve percent (12%). The maturity date will be December 15, 1996. The New Secured Senior Notes shall be secured by second liens on all the property of the Reorganized Company, except for the property securing the New Secured Cash Flow Notes. (2) All New Cash Flow Notes distributed to the holders of Allowed Claims in Class 4 shall be New Secured Cash Flow Notes. The annual interest rate on the New Secured Cash Flow Notes will be the Manufacturers Hanover Reference Rate plus two percent (2%), provided, that the interest rate on such Notes - 47 - • will not be less than nine percent (9%) or more than thirteen percent (13%). The maturity date will be December 15, 1998. The New Secured Cash Flow Notes shall be secured by a first lien on assets having cash flow attributes with a coverage ratio to be agreed upon by the Debtor, the Creditors' Committee and the holders of such Allowed Claims. (c) All distributions to holders of Allowed Claims in Class 4 shall be allocated among the holders of Allowed Class 4 Claims pursuant to the provisions of the Revolving Credit Agreement. 5.5.2 Class 5 -- Letter of Credit Claims. Each holder of an Allowed Claim in Class 5 shall receive (a) New Unsecured Senior Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; (b) New Unsecured Cash Flow Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; and (c) a number of shares of New Common Stock equal to such holder's Interim Calculation Amount plus the New Stock Supplemental Distribution Amount. 5.5.3 Class 6 -- Unsecured CR Lender Claims. Each holder of an Allowed Claim in Class 6 shall receive (a) New Unsecured Senior Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; (b) New Unsecured Cash Flow - 48 - Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; and (c) a number of shares of New Common Stock equal to such holder's Interim Calculation Amount plus the New Stock Supplemental Distribution Amount. 5.6 Treatment of Subordinated Debt Classes For purposes of distributions under the Plan, and to give effect to subordination provisions contained in the Prudential Senior Note Agreement, the Public Senior Subordinated Note Indenture, and the Junior Subordinated Indenture Debenture, Classes 7, 8, and 9 will receive the treatment set forth below, and the Initial Allocations to holders of Allowed Claims in those Classes will be reallocated as described below. Note Claim. 5.6.1 Class 7 -- Prudential Senior Subordinated (a) The holder of the Allowed Claim in Class 7 shall receive Four Hundred Twenty -Four Thousand (424,000) shares of New Common Stock. (b) Subject to Section 5.6.5, all New Senior Notes, New Cash Flow Notes, or New Common Stock that were allocated to the holder of the Class 7 Allowed Claim under the Initial Allocations or were reallocated to such holder pursuant to Section 5.6.3 will be reallocated to the holders of Allowed Claims in Class 4 and included in the calculation of the Interim Class 4 Calculation Amount. - 49 - Claims. 5.6.2 Class 8 -- Public Senior Subordinated Note (a) The holders of Allowed Claims in Class 8 shall receive Seven Hundred Six Thousand (706,000) shares of New Common Stock. (b) Subject to Section 5.6.5, all New Senior Notes, New Cash Flow Notes, or New Common Stock, that were allocated to holders of Allowed Claims in Class 8 under the Initial Allocations or that were reallocated to such holders pursuant to Section 5.6.3 shall, subject to Section 5.6.2(c), be reallocated to the holders of Allowed Claims in Classes 4, 5, and 6 in accordance with the formula set forth in Exhibit B and included in the calculation of the Interim Calculation Amount for such holders. (c) For purposes of such reallocations and Exhibit B, (1) holders of Allowed Claims in Class 5 (Letter of Credit Claims) shall be deemed to be "Senior Debt" within the meaning of Article Twelve of the Public Senior Subordinated Note Indenture to the extent of sixty percent (60%) of their Allowed Claims; and (2) holders of Allowed Claims in Class 6 (Unsecured CR Lender Claims) shall be deemed to be "Senior Debt" within the meaning of the Public Senior Subordinated Note Indenture to the extent of thirty percent (30%) of their Allowed Claims. (d) All distributions to the holders of Allowed Claims in Class 8 under this Section shall be distributed among - 50 - • • such holders pursuant to the terms of the Public Senior Subordinated Note Indenture and this Plan. (e) As of the close of business on the Confirmation Date, the transfer ledgers of the Public Senior Subordinated Notes shall be closed, and there shall be no further changes in the holders of record thereof. The Company and U.S. Trust shall have no obligations to recognize any transfer of Public Senior Subordinated Notes occurring after the Confirmation Date. The Company and U.S. Trust shall be entitled instead to recognize and deal for all purposes herein with only those holders of record stated on the transfer ledgers of U.S. Trust for the Public Senior Subordinated Notes as of -the close of business on the Confirmation Date. Only those holders of record as of the close of business on a record date to be specified in the Disclosure Statement shall be recognized for the purpose of being entitled to vote on the Plan. (f) Any distributions to which the holders of the Public Senior Subordinated Notes are entitled shall be made to U.S. Trust for the benefit of the holders of the Senior Subordinated Notes in accordance with the provisions of this Section 5.6.2 and other provisions of the Plan. (g) No holder of Public Senior Subordinated Notes shall be entitled to receive any distribution from U.S. Trust respecting such Claim unless and until such holder shall have - 51 - first either (1) surrendered or caused to be surrendered to U.S. Trust the original debentures held by the holder, or (2) in the event that such holder is unable to surrender the original debenture because same has been lost, destroyed, stolen or mutilated, (a) furnished U.S. Trust with an executed affidavit of loss and indemnity with respect thereto in form customarily utilized for such purposes that is reasonably satisfactory to U.S. Trust and to the Company and (b) provided to U.S. Trust a bond in such amount and form as U.S. Trust and the Company shall direct, sufficient to indemnify U.S. Trust and the Company against any claim that may be made against U.S. Trust or the Company on account of the alleged loss, theft or distribution of any such certificate or the distribution of property hereunder. The method and procedure to be followed for surrendering debenture certificates and for providing affidavits and bonds shall be prescribed by Debtor upon reasonable notice to holders of the Public Senior Subordinated Notes. Promptly upon surrender of such instruments, U.S. Trust shall cancel such debentures and deliver such cancelled debentures to the Company or otherwise dispose of such debentures in such manner as the Company may request. In accordance with Section 1143 of the Bankruptcy Code, in the event a holder of Public Senior Subordinated Notes fails to surrender his debenture certificates or provide an affidavit and adequate bond on or before the third anniversary of the Effective Date, such holder shall be conclusively deemed to have - 52 - received its distribution under the Plan, and all such property (i.e., shares of New Common Stock) not claimed by such holder shall be distributed pro rata to all other holders of Public Senior Subordinated Notes. U.S. Trust shall be compensated by the Company for services rendered from and after the Effective Date in effectuating the surrender and cancellation of debenture certificates provided under this Section 5.6.2(8) and in effectuating the distribution contemplated by the Plan to the holders of the Public Senior Subordinated Notes provided under Section 5.6.2(a) hereinabove, including the reasonable compensation, disbursements, and expenses of the agents and legal counsel of U.S. Trust and shall be indemnified.by the Company for any loss, liability or expense incurred by it in connection with the performance of such duties to the same extent and in the same manner as provided in the Public Senior Subordinated Note Indenture. (h) Nothing in this Plan shall be deemed to affect any rights of U.S. Trust under the Public Senior Subordinated Note Indenture to apply distributions under Section 5.6.2(a) to U.S. Trust's claims for compensation or for reimbursement of costs, expenses and disbursements (including those of its agents and attorneys) under Article Six of the Public Senior Subordinated Note Indenture or any lien in such distributions granted to U.S. Trust to secure such claims. - 53 - Claims. • 5.6.3 Class 9 -- Junior Subordinated Debenture (a) Notwithstanding any provision in the Junior Subordinated Debenture Indenture to the contrary, the holders of Allowed Claims in Class 9 shall receive Two Hundred Thousand (200,000) shares of New Common Stock. (b) Subject to Section 5.6.5, all New Senior Notes, New Cash Flow Notes, or New Common Stock that were allocated to holders of Allowed Claims in Class 9 under the Initial Allocations shall, subject to Section 5.6.3(c), be reallocated to the holders of Allowed Claims in Classes 4, 5, 6, 7 and 8, in accordance with the formula set forth in Exhibit B. - (c) For purposes of such reallocations and Exhibit B, (1) holders of Allowed Claims in Class 5 (Letter of Credit Claims) shall be deemed to be "Senior Debt" within the meaning of the Junior Subordinated Debenture Indenture to the extent of sixty percent (60%) of their Allowed Claims, and (2) holders of Allowed Claims in Class 6 (Unsecured CR Lender Claims) shall be deemed to be "Senior Debt" within the meaning of the Junior Subordinated Debenture Indenture to the extent of thirty percent (30%) of their Allowed Claims. (d) All distributions to the holders of Allowed Claims in Class 9 under this Section shall be distributed among such holders pursuant to the terms of the Junior Subordinated Debenture Indenture and the Plan. - 54 - 0 (e) As of the close of business on the Confirmation Date, the transfer ledgers of the Junior Subordinated Debentures shall be closed, and there shall be no further changes in the holders of record thereof. The Company and Bankers Trust shall have no obligations to recognize any transfer of Junior Subordinated Debentures occurring after the Confirmation Date. The Company and Bankers Trust shall be entitled instead to recognize and deal for all purposes herein with only those holders of record stated on the transfer ledgers of Bankers Trust for the Junior Subordinated Debentures as of the close of business on the Confirmation Date. Only those holders of record as.of the close of business on a record date to be specified in the Disclosure Statement shall be recognized for the purpose of being entitled to vote on the Plan. (f) Any distributions to which the holders of the Junior Subordinated Debentures are entitled shall be made to Bankers Trust, for the benefit of the holders of the Junior Subordinated Debentures in accordance with the provisions of this Section 5.6.3 and other provisions of the Plan. (g) No holder of Junior Subordinated Debentures shall be entitled to receive any distribution from Bankers Trust respecting such claim unless and until such holder shall have first either (1) surrendered or caused to be surrendered to Bankers Trust the original debentures held by the holder, or - 55 - (2) in the event that such holder is unable to surrender the original debenture because same has been lost, destroyed, stolen or mutilated, (a) furnished Bankers Trust with an executed affidavit of loss and indemnity with respect thereto in form customarily utilized for such purposes that is reasonably satisfactory to Bankers Trust and to the Company and (b) provided to Bankers Trust a bond in such amount and form as Bankers Trust and the Company shall direct, sufficient to indemnify Bankers Trust and the Company against any claim that may be made against Bankers Trust or the Company on account of the alleged loss, theft or distribution of any such certificate or the distribution of property hereunder. The method and procedure to be followed_ for surrendering debenture certificates and for providing affidavits and bonds shall be prescribed by Debtor upon reasonable notice to holders of the Junior Subordinated Debentures. Promptly upon surrender of such instruments, Bankers Trust shall cancel such debentures and deliver such cancelled debentures to the Company or otherwise dispose of such debentures in such manner as the Company may request. In accordance with Section 1143 of the Bankruptcy Code, in the event a holder of Junior Subordinated Debentures fails to surrender his debenture certificates or provide an affidavit and adequate bond on or before the third anniversary of the Effective Date, such holder shall be conclusively deemed to have received its distribution under the Plan, and all such property not claimed by such holder - 56 - shall be distributed pro rata to all other holders of Junior Subordinated Debentures. Bankers Trust shall be compensated by the Company for services rendered from and after the Effective Date in effectuating the surrender and cancellation of debenture certificates provided under this Section 5.6.3(g) and in effectuating the distribution contemplated by the Plan to the holders of the Junior Subordinated Debentures provided under Section 5.6.3(a) hereinabove, including the reasonable compensation, disbursements, and expenses of the agents and legal counsel of Bankers Trust and shall be indemnified by the Company for any loss, liability or expense incurred by it in connection with the performance of such duties to the same extent and in the same manner as provided in the Junior Subordinated Debenture Indenture. (h) Nothing in this Plan shall be deemed to affect any rights of Bankers Trust under the Junior Subordinated Debenture Indenture to apply distributions under Section 5.6.3(a) to Bankers Trust's claims for compensation or for reimbursement of costs, expenses and disbursements (including those of its agents and attorneys) under the Junior Subordinated Debenture Indenture or any lien in such distributions granted to Bankers Trust to secure such claims. 5.6.4 Treatment of Senior Debt; Waiver of Subordination. The distributions under the Plan take into account the relative priority of the Claims among the classes in - 57 - 0 connection with any contractual subordination provisions relating thereto. Accordingly, any provision of the Plan, the Prudential Agreement, the Public Senior Subordinated Note Indenture, or the Junior Subordinated Debenture Indenture to the contrary notwithstanding, the distributions to Classes 7, 8 or 9 shall not be subject to levy, garnishment, attachment or other legal process by any holder of Senior Debt (as such term is defined in the applicable agreement or indenture) by reason of claimed contractual subordination rights. Each holder of a Claim that might be the beneficiary of any subordination provision in the Prudential Agreement, the Public Senior Subordinated Note Indenture, or the Junior Subordinated Note Indenture, by virtue of the confirmation of the Plan by the Court, the acceptance of the Plan by the holders of the requisite number and amount of each Class of Claims, the acceptance of the Plan by the holder, or the acceptance by the holder of any payment or distribution made under the Plan, shall be deemed to have waived, released and relinquished any and all rights to the payments or distribution to be made in respect of Claims in Classes 7, 8 or 9 under the Plan. . In particular, acceptance of the Plan by such holders shall constitute an express acknowledgement of and consent to the distributions to be made under the Plan to the holders of Allowed Class 9 Claims, notwithstanding the fact that, in light of the financial condition of the Debtor, under a strict application of the terms - 58 - • of the Junior Subordinated Debenture Indenture, Class 9 would not be entitled to receive any distribution. 5.6.5 Interim Calculation Amount. (a) Notwithstanding any provision of this Section 5.6, the holders of the Allowed Claims in Classes 7, 8 and 9 shall retain the shares of New Common Stock they are entitled to receive under Section 5.6.1(a), 5.6.2(a), and 5.6.3(a), respectively. (b) For purposes of determining the Interim Calculation Amount, the number of shares to be received by the Unsecured Claim Classes other than Classes 7, 8 or 9 shall be adjusted pursuant to Exhibit B to reflect the distributions provided for in Section 5.6.5(a) above. 5.7 Class 10 -- Home and Homesite Purchaser Claims. Each holder of an Allowed Claim in Class 10 shall receive (a) New Unsecured Senior Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; (b) New Unsecured Cash Flow Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; and (c) a number of shares of New Common Stock equal to such holder's Interim Calculation Amount plus the New Stock Supplemental Distribution Amount. 5.8 Class 11 -- Government Development Claims. Each holder of an Allowed Claim in Class 11 shall receive (a) New - 59 - Unsecured Senior Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; (b) New Unsecured Cash Flow Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; and (c) a number of shares of New Common Stock equal to such holder's Interim Calculation Amount plus the New Stock Supplemental Distribution Amount. In the event such holder is unable to retain all or any portion of such distributions, such holder may receive distributions of other property of the Company in lieu of distributions of New Common Stock, New Senior Notes and New Cash Flow Notes. 5.9 Class 12 -- General Unsecured Claims. Each holder of an Allowed Claim in Class 12 shall receive (a) New Unsecured Senior Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; (b) New Unsecured Cash Flow Notes in a principal amount determined by multiplying the New Note Distribution Amount for such Notes by the holder's Distribution Ratio; and (c) a number of shares of New Common Stock equal to such holder's Interim Calculation Amount plus the New Stock Supplemental Distribution Amount. 5.10 Class 13 -- Convenience Class. Each holder of Allowed Claims in Class 13 will receive a single cash payment in a percentage to be determined by the Debtor and the Creditors' - 60 - 0 Committee of his or her Allowed Claim within ten days after the entry of the Final order allowing the Claim. 5.11 Class 14 -- Utility Claims. Future requests of deeded Homesite Purchasers for utility service will be satisfied by inclusion in the utility program described in Section 7.7. All other Claims of holders of Class 14 Claims will be discharged. 5.12 Class 16 -- Non -compensatory Claims. The holders of Claims in Class 16 will receive no distribution on account of such claims. All such Claims will be discharged. 5.13 Class 17 -- Securities Violation Claims. The holders of Class 17 Claims will receive no distribution on account of their Claims. All such Claims will be discharged. 5.14 Class 18 -- Shareholder Interests. The holders of Class 18.1 and Class 18.2 Interests will receive no distribution on account of their Interests. All such Shareholder Interests will be discharged. The Common Stock and the Preferred Stock will be cancelled as of the Effective Date. ARTICLE VI TREATMENT OF EXECUTORY CONTRACTS AND LEASES All executory contracts and leases that have not been assumed or rejected as of the Confirmation Date shall be deemed to be rejected by the Debtor on the Confirmation Date, except for those executory contracts as to which the Debtor files motions to assume with the Bankruptcy Court no later than 30 days prior to - 61 - the date set for hearing on confirmation of the Plan; provided, however, that the Debtor shall be required to assume or reject a Homesite Purchase Contract within 60 days after expiration of the opportunity for the Homesite Purchaser under such Contract to elect to accept or decline the Contract Amendment pursuant to the Homesite Program; and provided, further, that the Debtor reserves the right to change its election with respect to the acceptance or rejection of any executory contract or lease at any time prior to the Confirmation Date. Any party asserting a Claim pursuant to Section 365 of the Bankruptcy Code arising from an executory contract or lease rejected pursuant to this Article who has timely filed a proof of claim may amend its proof of Claim within 30 days of the Confirmation Date; provided, however, that claims arising from the rejection of a Homesite Purchase Contract may be filed within 30 days of the date of the rejection of such Homesite Purchase Contract regardless of whether the claimant has previously filed a proof of claim. ARTICLE VII BUSINESS AND OPERATIONS OF THE REORGANIZED COMPANY 7.1 Title to Assets and Organizational Structure (a) Upon the Effective Date, title to all assets of the Company shall be vested in the Reorganized Company, free and clear of all liens, Claims, interests and encumbrances whatsoever other than as specifically set forth in this Plan. - 62 - (b) The name of the Reorganized Company may be changed as of the Effective Date. (c) The Reorganized Company shall have the following direct subsidiaries. Each subsidiary shall continue to own and operate the assets which it owned as of the Effective Date, except as expressly noted: (1) General Development Utilities, Inc. (2) General Development Management Co. (3) Florida Home Finders, Inc. (4) Town and Country II, Inc. (formerly Florida Residential Communities, Inc.) (5) Cumberland Cove, Inc. ("CCI"). In order to enable the Reorganized Company to consolidate its business operations in Tennessee in a stand-alone Tennessee subsidiary, all assets of the Debtor located in the State of Tennessee, including a platted and unplatted residential community development known as "Cumberland Lakes" located in Putnam County, Tennessee, real property owned by it that is located in White County, Tennessee, and related marketing operations and assets, notalready owned by CCI will be conveyed upon the Effective Date to CCI. (6) General Development Resorts, Inc. (7) General Development Financial Services, Inc. (8) Environmental Quality Laboratory, Inc. - 63 - • • (d) The Debtor expects that the remaining Debtor Subsidiaries, Five Star Homes, Inc., Five Star Homes Group, Inc., and GDV Financial Corp. will be dissolved or merged into the Reorganized Company or another subsidiary of the Reorganized Company pursuant to the terms of the plans of reorganization for such Debtor Subsidiaries. (e) All direct or indirect inactive subsidiaries and Affiliates of the Company will be dissolved or merged into the Reorganized Company on the Effective Date. 7.2 Authorized Activities. (a) The Reorganized Company shall continue to be incorporated under the laws of the State of Delaware and shall have full corporate authority to engage in all lawful activities under the General Corporation Law of the State of Delaware. (b) The Reorganized Company shall adopt as of the Effective Date an amended and restated certificate of incorporation and bylaws containing provisions consistent with the terms of this Plan and such other terms and conditions as proposed by the Debtor and the Creditors' Committee prior to the Effective Date. The certificate of incorporation shall authorize the issuance of not more than Ten Million (10,000,000) shares of New Common Stock. Shares of New Common Stock not issued pursuant to this Plan,shall be available for issuance pursuant to employee stock plans or as additional consideration for new loans to the - 64 - 0 • Reorganized Company, as agreed to by the Debtor and the Creditors' Committee before the Effective Date. 7.3 Directors and Management. (a) Directors. Upon the Effective Date, the Board of Directors of the Reorganized Company shall consist of members in a number to be determined and disclosed in the Disclosure Statement. There shall be three classes of directors, who shall serve for initial three-year terms commencing on the Effective Date. At the expiration of such initial terms, the Class 1 directors' replacements shall be elected for one-year terms, the Class 2 directors' replacements shall be elected for two-year terms, and the Class 3 directors' replacements shall be elected for three-year terms. Thereafter, each director's replacement shall be elected for a three-year term. The names of the initial directors shall be identified in the Disclosure Statement. (b) Management. The amended and restated bylaws of the Reorganized Company to be adopted pursuant to Section 7.2(b) shall designate the officers of the Reorganized Company and specify their tenure. The persons who will hold such offices as of the Effective Date will be identified in the Disclosure Statement. 7.4 Compliance With Consent Judcrment. The Final Judgment shall apply to and be fully binding on the Reorganized Company, its subsidiaries, and its affiliates and their respective officers, agents, employees, successors and assigns, - 65 - and all other persons in active concert or participation with them, directly or indirectly, who receive actual notice of the Final Judgment. 7.5 Homesite Program. The Reorganized Company shall be bound by and shall comply with all the provisions of the Homesite Program, which are incorporated by reference hereto. The Reorganized Company shall be bound by and comply with all the provisions of the Land Trust Agreements applicable to the Debtor. 7.6 Improvement Obligations Agreement. Pursuant to Section 8 of the Improvement Obligations Agreement, upon the Effective Date, the Agreement shall terminate and all funds remaining on deposit in the Segregated Account (as defined in the Improvement Obligations Agreement) shall be released to the Reorganized Company and maintained by it in a special account to be used for development expenditures under the Homesite Program. The Reorganized Company shall neither disburse nor authorize the disbursement of any of the remaining funds on deposit in the Segregated Account before entering into an Improvement Trust Agreement with the Florida Division of Land Sales, Condominiums and Mobile Homes ("Division") applicable to those funds. The form of such Improvement Trust, which shall comply with the requirements of Section 498.039(5), Florida Statutes (1989), and Florida Administrative Code Rule 7D-6.006, shall be agreed upon by the Debtor, the Creditors' Committee and - 66 - the Division prior to the Confirmation Date and included as an Exhibit to this Plan. 7.7 Utility Program. The Reorganized Company will establish a reserve of cash and/or utility -satisfied lots in an amount to be set forth in the Confirmation Order, which shall be subject to annual limitations set forth in the Confirmation Order on the amounts that can be applied from such reserves to satisfy requests for utility service by any Homesite Purchaser who has received a deed prior to the Petition Date, regardless of whether such Homesite Purchaser filed a proof of claim. The right to participate in this program will not be transferable. ARTICLE VIII MEANS OF IMPLEMENTATION OF THE PLAN 8.1 Funding of Plan. The Reorganized Company will obtain from the banks providing the Term Loan an initial revolving credit facility in an amount not to exceed $20,000,000 at confirmation (the "New Revolving Credit Facility"), which loan may be used to fund payment of Administrative Claims, Allowed Priority Claims, Class 13 Allowed Claims, and working capital needs of the Reorganized Company. The interest rate on the New Revolving Credit Facility will be the Manufacturers Hanover Reference Rate plus three percent (3%) per annum. The maturity date will be December 15, 1993. The New Revolving Credit Facility will be secured pari passu by a first lien on the assets securing the Term Loan. The New Revolving Credit Facility shall - 67 - 0 • be governed by a Loan Agreement and other documentation satisfactory to the Debtor, the Creditors' Committee and the New Revolving Credit Facility lenders. 8.2 Estimation of Claims. Confirmation of the Plan shall be conditioned on the entry of Final Orders estimating the following Claims for purposes of voting under Bankruptcy Rule 3018 and allowance and distribution pursuant to Section 502(c) of the Bankruptcy Code, other than those that have previously been allowed by a Final Order or pursuant to the Plan: (a) CR Lender Claims; (b) Claims arising from agreements by the Company to repurchase or guarantee the repurchase of mortgage loans sold by GDV Financial Corporation, a subsidiary of the -Company; (c) Letter of Credit Claims; (d) Government Development Claims; (e) Claims for refunds arising from the cancellation of Homesite Purchase Contracts; (f) Priority Claims; and (g) Secured Claims (other than CR Lender Secured Claims). 8.3 Disbursing Agent. 8.3.1 Appointment. (a) By provision of the Confirmation Order or a supplemental Order, the Bankruptcy Court shall appoint a Disbursing Agent to administer the Disbursement Account in accordance with the terms of the Plan and Confirmation Order, and shall designate the amount and terms of payment of the Disbursing Agent's fee. Such Disbursing Agent shall be a national or state bank approved by the Bankruptcy Court whose capital and surplus - 68 - • as of December 31, 1990 shall exceed $100 million. Such Disbursing Agent shall serve without bond, unless the Court requires a bond. The Reorganized Company shall be responsible for all fees of the Disbursing Agent. (b) No entity shall be approved as Disbursing Agent until it executes and files a statement with the Bankruptcy Court (i) agreeing to perform all of the duties of Disbursing Agent under the Plan, and (ii) consenting to the jurisdiction of the Bankruptcy Court in respect of all matters relating to the performance of its duties as Disbursing Agent under the Plan. 8.3.2 Recordkeeping and Transfer Agent Responsibilities. The Disbursing Agent shall maintain records of all Allowed Claims and all Disputed Claims, including the amount and classification of each such Claim, the name and address of the holder, the face amount of New Senior Notes, New Cash Flow Notes and/or the number of shares of New Common Stock issued to the holder of the Claim, and the amount of each periodic distribution with respect thereto. The Disbursing Agent shall update these records as required to reflect changes in any of the information maintained with respect to the Claims, including the change in status of previously Disputed Claims that have become Allowed Claims. The Reorganized Company shall also appoint a third party, independent registrar, approved by the Bankruptcy Court, which may be the same entity as the Disbursing Agent. The - 69 - registrar shall countersign all certificates of New Common Stock and deposit them with the Disbursing Agent for distribution in accordance with the provisions of the Plan. Thereafter, the registrar shall maintain appropriate records of the names and addresses of all shareholders and will act as transfer agent for the New Common Stock and dividend paying agent for the New Common Stock. The Reorganized Company shall bear all expenses of the registrar and may change registrars at any time or from time to time. Immediately after and to the extent that a Disputed Claim becomes an Allowed Claim by virtue of a Final Order, the Disbursing Agent shall amend the records maintained in accordance with Section 8.3.2 hereof to delete such Disputed Claim from the list of Disputed Claims and add it, in the amount Allowed, to the list of Allowed Claims. Immediately after and to the extent that a Disputed Claim is disallowed by virtue of a Final Order, the Disbursing Agent shall amend such records to delete such Disputed Claim from the list of Disputed Claims. 8.3.3 Indentures. The Company shall enter into Indentures, approved by the Debtor and the Creditors' Committee prior to the Confirmation Date, with one or more Indenture Trustees to hold and administer the New Unsecured Senior Notes and the New Unsecured Cash Flow Notes on behalf of the holders thereof. - 70 - It • • 8.4 Creation of Disbursement Account. Prior to the Effective Date, the Disbursing Agent shall establish one or more special accounts (the "Disbursement Account") to be used for the purpose of making all payments on the New Senior Notes and New Cash Flow Notes under this Plan and for holding New Senior Notes, New Cash Flow Notes, and New Common Stock. All property received by the Disbursing Agent from the Reorganized Company shall be deposited into the Disbursement Account, shall be held in trust for the holders of Allowed Claims, shall not be commingled with the general assets of the Disbursing Agent, and shall not be subject to any claim by any person or entity except as provided in this Plan. Cash in the Disbursement Account shall be invested in obligations of the United States Treasury having maturities not exceeding 180 days or in such other manner required to ensure the availability of sufficient funds to make all payments specified in this Plan at the times specified for such payments. 8.5 Issuance of New Senior Notes, New Cash Flow Notes and New Common Stock. (a) On the Issuance Date, the Reorganized Company shall issue to the holders of Allowed Claims.in Class 4 New Secured Senior Notes and New Secured Cash Flow Notes, each in an aggregate principal amount determined in accordance with Section 5.5.1. (b) On the Issuance Date, the Reorganized Company shall issue and deposit with the Disbursing Agent New Senior - 71 - • Notes in an aggregate principal amount of One Hundred Million Dollars ($100,000,000.00) minus the amounts distributed pursuant to Section 8.5(a), and New Cash Flow Notes in an aggregate principal amount of One Hundred Million Dollars ($100,000,000.00) minus the amounts distributed pursuant to Section 8.5(a). The Reorganized Company shall deposit with the registrar Nine Million Seven Hundred Fifty Thousand (9,750,000) shares of New Common Stock. (c) The Disbursing Agent shall hold such securities until distributed pursuant to the Plan. The New Senior Notes and the New Cash Flow Notes shall be distributed to the holders of Allowed Claims in the Unsecured Claim Classes in accordance with the provisions of Sections 5.4, 5.5, 5.6, 5.7, 5.8 and 5.9. The New Senior Notes and New Cash Flow Notes shall be issued in principal amounts of $100 or multiples thereof. The amount of such Notes to be issued to a holder of an Allowed Claim in an Unsecured Claim Class will be reduced to the nearest multiple of $100. Shares of the New Common Stock shall be issued and distributed to the holders of Allowed Claims in the Unsecured Claim Classes in accordance with the provisions of Sections 5.4, 5.5, 5.6, 5.7, 5.8 and 5.9. Fractional shares of New Common Stock will not be issued. The number of shares issued to a holder of an Allowed Claim in an Unsecured Claim Class will be reduced to the nearest whole number. The Disbursing Agent shall make an initial distribution of New Senior Notes, New Cash Flow - 72 - • Notes, and New Common Stock as soon as practicable after the Issuance Date. (d) The New Senior Notes, the New Cash Flow Notes, and the shares of New Common Stock remaining after the distributions described in the preceding subsection, which are attributable to the Disputed Claims in the Unsecured Claim Classes, shall be maintained by the Disbursing Agent as a Disputed Claims Reserve pursuant to Section 8.7. (e) Notwithstanding any other provision of this Plan, no holder of a debenture, bond, promissory note, payment guarantee or other transferable instrument ("Debt Instrument") shall receive any distribution with respect to such Debt Instrument until such Debt Instrument has been surrendered to, or satisfactory evidence of loss has been provided to, the Disbursing Agent or in accordance with the provisions of Sections 5.6.2(g) and 5.6.3(g) hereof. (f) New Common Stock held in the Disputed Claims Reserve under this Plan shall not be entitled to vote until distributed to the holder of an Allowed Claim. (e) Pursuant to Section 1146(c) of the Bankruptcy Code, the issuance, transfer or exchange of securities pursuant to this Plan, or the transfer of, or creation of any lien on, any property of the Debtor pursuant to this Plan or pursuant to an order of the Bankruptcy Court prior to the Effective Date, shall not be taxed under any law imposing a stamp tax or similar tax. - 73 - 8.6 Disbursements. (a) Upon entry of a Final Order allowing any Administrative Claim required to be paid upon effectiveness of the Plan, any Allowed Class 3 Claim, and any Allowed Class 13 Claim, the Reorganized Company shall deposit with the Disbursing Agent funds sufficient to pay the holder of the Claim the amount of such Allowed Claim and any interest to which such party may be entitled under this Plan. The Disbursing Agent shall thereafter promptly make the payment due to the holder of such Claim. (b) On the third business day prior to each Payment Date, the Reorganized Company shall deposit with the Disbursing Agent funds sufficient to pay accrued interest on the New Senior Notes that is due on such Payment Date. For purposes of determining the amount to be deposited pursuant to the preceding sentence, all New Senior Notes held in the Disputed Claims Reserve at the time of such payment shall be deemed to have accrued interest at the rate of twelve percent (12%) per annum. The Disbursing Agent shall then make all interest payments required to be made on New Senior Notes distributed to holders of Allowed Claims. The Disbursing Agent shall hold in the Disbursement Account all funds not so paid to holders of New Senior Notes. (c) (1) Prior to each Payment Date, the Reorganized Company shall determine the amount of Available Cash. Available Cash for any Payment Period shall be applied in the following - 74 - order: (A) to payments of accrued and unpaid interest on the New Cash Flow Notes; (B) to prepayments of principal of the Term Loan, until such loan is paid in full; (C) to prepayments of principal on the New Senior Notes, until such Notes are paid in full; and (D) to prepayments of principal on the New Cash Flow Notes, until such Notes are paid in full. (2) On the third business day prior to each Payment Date, the Reorganized Company shall deposit with the Disbursing Agent any Available Cash that is to be applied to the payments specified in Section 8.6(c)(1)(A), (C) or (D). Any Available Cash to be applied pursuant to Section 8.6(c)(1)(B) shall be paid directly to the agent under the Term Loan. (3) For purposes of determining the amount to be deposited pursuant to the preceding sentence, all New Cash Flow Notes held in the Disputed Claims Reserve at the time of such payment shall be deemed to have accrued interest at the rate of thirteen percent (13%) per annum. The Disbursing Agent shall then make all interest payments and principal prepayments required to be made from Available Cash on New Cash Flow Notes and New Senior Notes distributed to holders of Allowed Claims. The Disbursing Agent shall hold in the Disbursement Account all funds not so paid to holders of New Senior Notes or New Cash Flow Notes. - 75 - 0 8.7 Disputed Claims Reserve. • (a) Upon the allowance of a Disputed Claim in an Unsecured Claim Class, the Disbursing Agent shall, subject to the provisions of Sections 5.4, 5.5, 5.6, 5.7, 5.8 and 5.9, distribute to the holder thereof, all New Senior Notes, New Cash Flow Notes, and shares of New Common Stock, payments of interest, principal or dividends thereon, and all interest actually earned on such payments (less amounts referred to Section 8.7(d)), retained in the applicable special account with respect to the holder's previously Disputed Claim, to the extent that it is Allowed. (b) Upon each anniversary of the Effective Date, shares of New Common Stock, New Senior Notes, and New Cash Flow Notes allocated to Disputed Claims in the Unsecured Claim Classes that have been disallowed by a Final Order, and any payments of principal, interest or dividends with respect thereto, and all interest actually earned on such payments (less amounts referred to Section 8.7(d)), shall be distributed in accordance with the provisions of Sections 5.4, 5.5, 5.6, 5.7, 5.8 and 5.9, and any securities and amounts not so distributed shall be retained in the Disputed Claims Reserve. (c) Any New Senior Notes or New Cash Flow Notes distributed to the holders of Claims in Class 4 pursuant to Section 8.7(b) shall be converted into New Secured Senior Notes or New Secured Cash Flow Notes, respectively. Holders of Class 4 - 76 - Claims who receive New -secured Senior Notes or New Secured Cash Flow Notes shall be entitled to receive payments of interest on such Notes (and interest actually earned on such payments) equal to the amount that would have been payable on such Notes from the Issuance Date until the date of distribution had such Notes been issued on such date, and any difference between such amounts and the amounts deposited with the Disbursing Agent in respect of such Notes shall be remitted to the Reorganized Company. (d) The Disbursing Agent shall deduct from all interest earned on payments of interest, principal or dividends held in the Disputed Claims Reserve the amount of any taxes it or the Reorganized Company may be required to pay in respect of such interest and, to the extent such taxes are payable by the Company, remit such amounts to the Company. 8.8 Reporting. The Disbursing Agent shall, within fifteen days after each Payment Date, prepare, file with the Bankruptcy Court, and deliver to the Creditors' Committee and the Reorganized Company, a report listing (a) all amounts deposited into the Disbursement Account and the Disputed Claims Reserve since the previous Payment Date, and the source thereof, and (b) all distributions from the Disbursement Account and the Disputed Claims Reserve since the previous Payment Date, and the recipient thereof, including all deductions made with respect to tax payments in accordance with the provisions of Section 8.7(d) hereof. - 77 - 8.9 Estate Administration. (a) Pursuant to Section 1123(b)(3)(B) of the Bankruptcy Code, the Creditors' Committee shall be appointed to act as the representative of the Debtor for purposes of retaining and enforcing any claims or interests belonging to the Debtor's estate. The Creditors' Committee shall have the following powers and duties: (1) To agree to, object to, and, subject to Bankruptcy Court approval, compromise any Claim; (2) To investigate and prosecute, in the name of "the Estate of General Development Corporation," all claims and interests possessed by the Debtor, including claims under Sections 544, 545, 547, 548, 549 and 553 of the Bankruptcy Code, and to effect recovery pursuant to Section 550. (3) To retain, subject to Sections 330 and 331 of the Bankruptcy Code, counsel and other professionals to assist it in the foregoing functions. (4) To remit to the Reorganized Company for distribution pursuant to this Plan all recoveries from causes of action brought by the Creditors' Committee. (b) The Reorganized Company shall employ one or more persons whose duties shall include the responsibility of overseeing the Estate Administration and who shall be under the direction and control of the Creditors' Committee for purposes of Estate Administration. - 78 - (c) The fees and expenses of the Creditors' Committee and of any professionals retained by the Creditors' Committee, as approved by the Bankruptcy Court, shall be funded by the Reorganized Company. (d) The management and employees of the Reorganized Company shall cooperate with and assist the Creditors' Committee in the performance of its functions. 8.10 Registration Under Securities Exchange Act. The Reorganized Company shall take all necessary steps to register the New Unsecured Senior Notes, New Unsecured Cash Flow Notes and New Common Stock under Sections 12(b) of the Securities Exchange Act of 1934, as amended, within the period prescribed by applicable law or regulations of the Securities and Exchange Commission, and shall provide to all holders of New Senior Notes, New Cash Flow Notes, and New Common Stock all reports required under that Act. 8.11 Discharge. As of the Effective Date, the Debtor shall be discharged from any debt that arose before the date of the Confirmation Order, and any debt of a kind specified in Bankruptcy Code Sections 502(g), 502(h), and 502(i), other than as provided elsewhere herein, whether or not: (a) a proof of claim based upon such debt is filed or deemed filed under Section 501 of the Bankruptcy Code; - 79 (b) a Claim or Shareholder Interest based upon such debt is allowed under Section 502 of the Bankruptcy Code; or (c) the holder of a Claim or Shareholder Interest based upon such debt has accepted the Plan. 8.12 Cancellation of Indentures'and Release of Trustees 8.12.1 Public Senior Subordinated Notes (a) Cancellation of Public Senior Subordinated Note Indenture. On the Effective Date, the Public Senior Subordinated Note Indenture shall, except as provided in Section 5.6.2 and elsewhere in the Plan, be deemed cancelled, terminated and of no further force or effect. Notwithstanding the foregoing, such cancellation of the Public Senior Subordinated Note Indenture shall not impair the rights of holders of the Public Senior Subordinated Notes to receive distributions on account of such claims pursuant to the Plan, nor shall such cancellation impair the rights and duties under the Public Senior Subordinated Notes as between U.S. Trust and the beneficiaries of the trust created thereby, or as between U.S. Trust and the Company, as set forth in the Public Senior Subordinated Note Indenture, including, inter alis, the rights of U.S. Trust to compensation and indemnity by the Company and to enforce its lien pursuant to the Public Senior Subordinated Note Indenture. The - 80 - • • Public Senior Subordinated Notes shall not be cancelled other than pursuant to Section 5.6.2 of this Plan and, until such cancellation, such debentures shall be evidence of the entitlement of the holder thereof to receive distributions of property from the Company pursuant to the Plan. Under the Public Senior Subordinated Note Indenture, U.S. Trust is entitled to apply, on a priority basis, a portion of the distributions it receives on behalf of its debenture holders under the Plan to its compensation and its costs, expenses and disbursements until its compensation and such expense reimbursement claims are satisfied in full. Furthermore, as security for such compensation and such expense reimbursements, U.S. Trust has a lien for this purpose granted to the indenture trustee under the Public Senior Subordinated Note Indenture. Consequently, amounts received by holders of the Senior Subordinated Notes issued pursuant to the Public Senior Subordinated Note Indenture may be less than the gross distributions actually provided for under the Plan after payment of such compensation and such expense reimbursement claims. (b) Termination of U.S. Trust's Duties and Release of U.S. Trust. Subsequent to the performance of U.S. Trust required under the provisions of this Plan and Confirmation Order and under the terms of the Public Senior Subordinated Note Indenture, U.S. Trust and its successors and assigns shall be - 81 - relieved of all obligations associated with the Senior Subordinated Note Indenture. 8.12.2 Junior Subordinated Notes (a) Cancellation of Junior Subordinated Debenture Indenture. On the Effective Date, the Junior Subordinated Debenture Indenture shall, except as provided in Section 5.6.3 and other sections of the Plan, be deemed cancelled, terminated and of no further force or effect. Notwithstanding the foregoing, such cancellation of the Junior Subordinated Debenture Indenture shall not impair the rights of holders of the Junior Subordinated Debentures to receive distributions on account of such claims pursuant to the Plan, nor shall such cancellation impair the rights and duties under the Junior Subordinated Debenture Indenture as between Bankers Trust, and the beneficiaries of the trust created thereby, or as between Bankers Trust and the Debtor, as set forth in the Junior Subordinated Debenture Indenture, including, inter alia, the rights of Bankers Trust to compensation and indemnity by the Debtor and to enforce its lien pursuant to the Junior Subordinated Debenture Indenture. The Junior Subordinated Debentures shall not be cancelled other than pursuant to Section 5.6.3 of this Plan and, until such cancellation, such debentures shall be evidence of the entitlement of the holder thereof to receive distributions of property from the Debtor pursuant to the Plan. - 82 - • • Under the Junior Subordinated Debenture Indenture, Bankers Trust is entitled to apply, on a priority basis, a portion of the distributions it receives on behalf of its debenture holders under the Plan to its compensation and its costs, expenses and disbursements until its compensation and such expense reimbursement claims are satisfied in full. Furthermore, as security for such compensation and such expense reimbursements, Bankers Trust has a lien for this purpose granted to the indenture trustee under the Junior Subordinated Debenture Indenture. Consequently, amounts received by holders of the Junior Subordinated Debentures issued pursuant to the Junior Subordinated Debenture Indenture may be less than the gross distributions actually provided for under the Plan after payment of such compensation and such expense reimbursement claims. (b) Termination of Bankers Trust's Duties and Releases of Bankers Trust. Subsequent to the performance of Bankers Trust required under the provisions of this Plan and Confirmation Order and under the terms of the Junior Subordinated Debenture Indenture, Bankers Trust, and its successors and assigns shall be relieved of all obligations associated with the Junior Subordinated Debenture Indenture. ARTICLE IX CONDITIONS PRECEDENT TO EFFECTIVENESS OF PLAN The Effective Date shall not occur until all of the following conditions have been satisfied: - 83 - • (1) The entry of the Confirmation Order by the Bankruptcy Court and all other necessary orders of any court having jurisdiction and expiration of the appeal period with respect to the Confirmation Order and with respect to all other such necessary orders without the filing of a notice of appeal of any such order; provided that, if an appeal of the Confirmation Order or any other such order is filed but no stay is granted in connection with the appeal, the Debtor and the Creditors' Committee may elect to permit the Effective Date to occur notwithstanding the pendency of the appeal; (2) The execution of loan agreements and other documentation converting or refinancing the DIP Financing on the terms set forth in Section 3.1; (3) The execution of loan agreements evidencing the New Revolving Credit Facility pursuant to Section 8.1; (4) The granting of any necessary tax rulings by the Internal Revenue Service unless the Debtor and the Creditors' Committee jointly determine in writing to waive such condition as to any such ruling request; (5) Entry of Final Orders in the estimation proceedings described in Section 8.2 of this Plan, unless the Debtor and the Creditors' Committee jointly determine in writing to waive such condition as to any Claims subject to such estimation proceedings; and - 84 - • • (6) Inclusion in the Confirmation Order of an injunctive provision staying, restraining, and enjoining all individuals or entities, including governmental units, from commencing, enforcing, perfecting, or setting -off any claim, judgment, or interest against Debtor or any property thereof, or any of its transferees, or against the Reorganized Company, the Estate Administrator, the Disbursing Agent or the Disbursement Account, for the purpose of, directly or indirectly, collecting, recovering, or receiving payment of, on, or with respect to, any Claim or Shareholder Interest. ARTICLE X RETENTION OF JURISDICTION After the Effective Date, the Reorganized Company and the Disbursing Agent will be free to perform all functions assigned to them under this Plan without approval of the Bankruptcy Court, except as specifically provided herein; provided, however, that the Bankruptcy Court will continue to retain jurisdiction over this case with respect to the following matters: Interests; (1) All objections to the allowance of Claims and (2) All matters to be determined by the Bankruptcy Court in accordance with Section 3.2.1; (3) All applications for allowance of compensation and reimbursement of out-of-pocket expenses of the Reorganized - 85 - Company's bankruptcy counsel (if any), the Creditors' Committee, the members of the Creditors' Committee, and any professionals retained by the Creditors' Committee, to the extent that such compensation and out-of-pocket expenses relate to services performed after the Effective Date; provided, however, that eighty-five percent of all such obligations shall be paid by the Reorganized Company on a current basis; (4) All controversies and disputes arising under or in connection with the Plan; (5) Any applications or adversary proceedings or contested matters, including proceedings then pending or thereafter brought to recover or avoid preferences or fraudulent conveyances; (6) All Claims arising from the rejection of any executory contract or lease; (7) The enforcement of the provisions of the Plan; (8) Any application to modify the Plan in accordance with Bankruptcy Code Section 1127, or to correct any defect, cure any omission, or reconcile any inconsistency in the Plan, Disclosure Statement, or Confirmation Order as may be necessary to carry out the purposes of the Plan; (9) All claims against officers and directors of the Debtor arising before the Effective Date; and (10) Such other matters as may be provided for in the Confirmation Order. - 86 - s ARTICLE XI MISCELLANEOUS 11.1 Continued Role for Creditors' Committee. The Creditors' Committee shall remain in existence in order to oversee the Estate Administration and represent the interests of the creditors of the Debtor in matters and proceedings in regard to the Estate Administration under Section 8.9 of the Plan. The Creditors' Committee and the retention of any professionals or other agents retained thereby will terminate upon the entry of a Final order closing this Chapter 11 case. 11.2 Limitation of Liability. The Debtor and the Creditors' Committee and any of their members, directors, officers and agents, including without limitation their counsel, accountants, consultants or employees, shall not be liable to the Debtor, any holder of a Claim against or Shareholder Interest in the Debtor, or any other entity for any action taken or omitted to be taken in connection with their duties in this Chapter 11 case or under the Plan, except that such liability may be imposed for willful misconduct. The Bankruptcy Court shall have exclusive jurisdiction to resolve any questions concerning any such liability. 11.3 Amendments of the Plan. The Debtor and the Creditors' Committee reserve all rights to amend, modify, alter or withdraw this Plan before the Confirmation Date and to amend, - 87 - modify or alter this Plan after the Confirmation Date in accordance with the Bankruptcy Code. 11.4 Headings. Article, Section and subsection headings used herein are for convenience only and shall not affect the interpretation or construction of any provision of this Plan. - 88 - • WILMER, CUTLER & PICKERING Lead Counsel for the Debtor 2445 M Street, N.W. Washington, D.C. 20037-1420 Telee• 202-6 6000 By:7A A William J. Perlstein Thomas W. White Sarah H. Korn GREENBERG, TRAURIG, HOFFMAN, LIPOFF, ROSEN & QUENTEL, P.A. Attorneys for the Debtor 1221 Brick 11 Avenue Miami, F rida 33131 Te ne: 30 579-0500 � By:. Mark D. Bloom • Respectfully Submitted, GENERAL DEVELOPMENT By: H ' Larry lWtherlf 6rd; esidenand Chiefs v Office OFFICIAL UNSECURED CREDITORS' COMMITTEE By: Z4 _a�� Gera . But rly, Chai an MAGUIRE, VOORHIS & WELLS, P.A. Counsel to the Creditors' Committee Two South Orange Plaza P.O. Box 633 Orlando, Florida 32802 Telephone: 407-843-4421 // b/�ff� , \I- Michael " Michael G. -Williamson Samuel J. Zusmann, Jr. Dated: May 31, 1991 N ve Exhibits Exhibit A-1 -- Form of Unsecured Senior Note Exhibit A-2 -- Form of Unsecured Cash Flow Note Exhibit B -- Distribution Formula Exhibit C -- Identification and Treatment of Secured Claims Pursuant to Class 2.5 - 90 - EXHIBIT A-1 PROMISSORY NOTE ((Reorganized Company) 12% Unsecured Senior Note) Due December 15, 1996 , 1991 Miami, Florida FOR VALUE RECEIVED, the undersigned, (Reorganized Company], a corporation organized and existing under the laws of the State of Delaware (the "Company"), hereby promises to pay to the order of of Dollars ($ (the "Holder"), the principal amount ) on December 15, 1996, and to pay interest thereon at the rate of twelve percent (12%) per annum. 1. The Plan and the Notes. This Note is issued pursuant to the Joint Plan of Reorganization of General Development Corporation, dated , 1991 (the "Plan"), filed with the United States Bankruptcy Court for the Southern District of Florida in the proceeding captioned In Re General Development Corporation et al., No. 90-12231-BKC-AJC, and confirmed by order entered , 1991. This Note is one of a duly authorized issue of promissory notes referred to in the Plan and designated as the Company's 12% Unsecured Senior Notes due December 15, 1996 (the "Unsecured Senior Notes"), limited in aggregate principal amount, together with the Company's 0 EXHIBIT A-1 Adjustable Rate Secured Senior Notes (the "Secured Senior Notes"), to $100,000,000, issued, and to be issued, under an indenture dated , 1991 (the "Unsecured Senior Note Indenture"), between the Company and as trustee (the "Trustee," which term includes any successor trustee), to which the Unsecured Senior Note Indenture and all indentures supplemental thereto reference is hereby made for a description of the respective rights thereunder of the Company, the Trustee and the Holders of the Notes, and the terms upon which the Notes are, and are to be, authenticated and delivered. All capitalized terms used herein and not otherwise defined shall have the meanings specified in the Plan or the Unsecured Senior Note Indenture. 2. Manner of Payment. All payments on this Note shall be made to the Holder at the Holder's address as reflected on the Note Register of the Company. Payment will be made by check in such coin or currency of the United States of America as at the time of payment is legal tender for payment of public and private debts. 3. Unsecured Senior Note Payments and Maturity. Interest shall accrue on the outstanding principal amount of this Note at the rate of twelve percent (12%) per annum (calculated on - 2 - • • EXHIBIT A-1 the basis of a 365 -day year, actual days elapsed). On each August 1 or February 1 following the last day of a Payment Period (as hereinafter defined) ("Payment Date"), or if such date is not a business day (defined as a day in which depository institutions located in the State of Florida are open for business), the next business day thereafter, the Holder shall be paid the accrued interest for the preceding Payment Period. Payment Period means (i) the period commencing on the Effective Date of the Plan and ending on either the next June 30 or the next December 31, whichever is at least four (4) months after the Effective Date; and (ii) each six-month period thereafter ending June 30 or December 31. All unpaid principal and accrued interest on this Note shall be due and payable in full on or before December 15, 1996. 4. Mandatory Prepayment. The principal balance of this Note is subject to mandatory prepayment on each Payment Date in an amount equal to the Holder's pro rata share of Available Cash, as defined in the Plan, remaining after the following payments: (a) Payments of accrued and unpaid interest on the outstanding principal balances of the Company's Adjustable - 3 - 0 0 EXHIBIT A-1 Rate Secured Cash Flow Notes and the Company's 13% Unsecured Cash Flow Notes; and (b) Prepayment of principal on the Term Loan until the Term Loan is repaid in full. For purposes of this paragraph, a Holder's "pro rata share of Available Cash" shall be calculated on the basis of the ratio of the outstanding principal balance of this Note on a Payment Date to the aggregate outstanding principal balance of all the Secured Senior Notes and the Unsecured Senior Notes on such Payment Date. All such prepayments shall be made without premium or penalty. In the event of any such prepayment, the principal amount of each of the Notes shall be reduced by the amount of such prepayment. 5. Events of Default. The following events shall be considered "Events of Default" and the Holder shall have the following rights and remedies: (a) In the event the Company shall fail to make any payment hereunder as and when the same is due by the terms of this Note and such failure shall continue for a period of ten (10) days after the date on which such payment is due, then, and - 4 - • • EXHIBIT A-1 in any such event, the Trustee or the Holders of not less than twenty-five percent (25%) of the aggregate principal amount of the Unsecured Senior Notes outstanding may, by notice in writing to the Company (and to the Trustee if given by Holders), declare all outstanding Unsecured Senior Notes immediately due and payable in full, provided, however, that the Holders of a majority of the principal amount of the Unsecured Senior Notes outstanding may rescind and annul such declaration in accordance with the provisions of the Unsecured Senior Note Indenture. (b) If the Company shall fail to make any payment under the Secured Senior Notes as and when the same is due by the terms of such Notes and an Event of Default is declared pursuant to the terms of such Notes, then the entire unpaid principal amount of this Note shall become immediately due and payable in full. (c) If the Company shall make an assignment for the benefit of creditors, or apply for or consent to the appointment of any receiver, trustee or similar officer for it or for any substantial part of its property; or such trustee, receiver or similar officer shall be appointed without the application or consent of the Company; or the Company shall institute (by petition, application, answer, consent or - 5 - r: • EXHIBIT A-1 otherwise) any bankruptcy, insolvency, reorganization, arrangement, readjustment of debt, dissolution, liquidation or similar proceeding relating to it under the laws of any jurisdiction; or any such proceeding shall be instituted (by petition, application or otherwise) against the Company and shall remain undismissed for a period of sixty (60) days, the entire unpaid principal amount of this Note shall become immediately due and payable in full. 6. Transfer. As provided in the Unsecured Senior Note Indenture and subject to certain limitations therein set forth, this Note is transferable by the registered Holder hereof on the Note Register of the Company, upon surrender of the original of this Note for transfer to the Trustee at the office designated by the Company, duly endorsed or accompanied by a written instrument of transfer in form satisfactory to the Company duly executed by the registered Holder or his or her attorney duly authorized in writing, and thereupon one or more new registered Unsecured Senior Notes, of authorized denominations and for the same aggregate principal amount, will be issued to the designated transferee or transferees. The Company, or any agent thereof, may treat the person in whose name this Note is registered as the absolute owner for - 6 - EXHIBIT A-1 all purposes whether or not this Note is in default, and the Company, or any agent thereof, shall not be affected by notice to the contrary. The Unsecured Senior Notes are issuable as registered Notes in denominations of $100 and any multiple thereof. Unless the certificate of authentication hereon has been executed by the Trustee by the manual signature of one of its authorized officers, this Note shall not be entitled to any benefit under the Unsecured Senior Note Indenture, or be valid, or otherwise obligatory for any purpose. 7. Notices. All notices, requests, demands, and other communications provided for hereunder shall be in writing and shall be sent in accordance with the provisions of the Unsecured Senior Note Indenture. 8. Attorneys Fees. The Company agrees to pay all costs and expenses incurred by the Holder in any action to enforce the provisions of this Note, or to collect sums due hereunder, including, but not limited to, reasonable attorneys fees and costs. - 7 - • EXHIBIT A-1 9. Miscellaneous. Any modification or waiver of any provision of this Note or the rights and obligations of the Company and the rights and obligations of the Holders shall be effected only in accordance with the terms of the Unsecured Senior Note Indenture. Any such consent or waiver by a Holder of this Note shall be conclusive and binding upon such Holder and upon all future Holders of this Note and of any Note issued on the transfer of this Note or in exchange therefor or in lieu thereof whether or not notation of such consent or waiver is made upon this Note. Any provision of this Note that is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective only to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof or affecting the validity or enforceability of such provision in any other jurisdiction. All covenants and agreements contained herein or made in writing in connection herewith shall survive the execution and delivery hereof and shall continue in full force and effect until all sums due and to become due hereunder from the Company shall have been paid in full and the same shall bind and inure to the - 8 - • EXHIBIT A-1 benefit of the respective successors and assigns of the parties hereto. No reference herein to the Unsecured Senior Note Indenture and no provision of this Note or of the Unsecured Senior Note Indenture shall alter or impair the obligation of the Company, which is absolute and unconditional, to pay the principal of and interest on this Note at the times, place and rate, and in the coin and currency, herein prescribed. This Note and all rights and duties hereunder, including matters of construction, validity and performance, shall be governed by the laws of the State of New York. Any action or proceeding to enforce payment of this Note or to interpret any provision hereof shall be brought in the United States Bankruptcy Court for the Southern District of Florida. IN WITNESS WHEREOF, the Company has duly executed this Note on the date first above written. [REORGANIZED COMPANY] EXHIBIT A-1 [Seal] By: President ATTESTED: By: Secretary - 10 - EXHIBIT A-2 PROMISSORY NOTE ((Reorganized Company] 13% Unsecured Cash Flow Note) Due December 15, 1998 1991 Miami, Florida FOR VALUE RECEIVED, the undersigned, (Reorganized Company], a corporation organized and existing under the laws of the State of Delaware (the "Company"), hereby promises to pay to the order of (the "Holder"), the principal amount Dollars ($ ) on December 15, 1998, and to pay interest thereon at the rate of thirteen percent (13%) per annum to the extent there is Available Cash (as hereinafter defined). 1. The Plan and the Notes. This Note is issued pursuant to the Joint Plan of Reorganization of General Development Corporation, dated , 1991 (the "Plan"), filed with the United States Bankruptcy Court for the Southern District of Florida in the proceeding captioned In Re General Development Corporation et al., No. 90-12231-BKC-AJC, and confirmed by order entered , 1991. This Note is one of a duly authorized issue of promissory notes referred to in the Plan and designated as the Company's 13% Unsecured Cash Flow Notes due December 15, 1998 (the "Unsecured Cash Flow Notes"), EXHIBIT A-2 limited in aggregate principal amount, together with the Company's Adjustable Rate Secured Cash Flow Notes (the "Secured Cash Flow Notes"), to $100,000,000, issued, and to be issued, under an indenture dated 1991 (the "Unsecured Cash Flow Note Indenture"), between the Company and as trustee (the "Trustee," which term includes any successor trustee), to which the Unsecured Cash Flow Note Indenture and all indentures supplemental thereto reference is hereby made for a description of the respective rights thereunder of the Company, the Trustee and the Holders of the Notes, and the terms upon which the Notes are, and are to be, authenticated and delivered. All capitalized terms used herein and not otherwise defined shall have the meanings specified in the Plan'or the Unsecured Cash Flow Note Indenture. 2. Manner of Payment. All payments on this Note shall be made to the Holder at the Holders address as reflected on the Note Register of the Company. Payment will be made by check.in such coin or currency of the United States of America as at the time of payment is legal tender for payment of public and private debts. 3. Unsecured Cash Flow Payments and Maturit . Interest shall accrue on the outstanding principal amount of this - 2 - • EXHIBIT A-2 Note at the rate of thirteen percent (13%) per annum (calculated on the basis of a 365 -day year, actual days elapsed). On each August 1 or February 1 following the last day of a Payment Period (as hereinafter defined) ("Payment Date"), or if such date is not a business day (defined as a day in which depository institutions located in the State of Florida are open for business), the next business day thereafter, interest shall be paid to the Holder in an amount equal to the Available Cash, as defined in the Plan, up to the amount of interest accrued and not paid through the end of the preceding Payment Period. Payment Period means (i) the period commencing on the Effective Date of the Plan and ending on either the next June 30 or the next December 31, whichever is at least four (4) months after the Effective Date; and (ii) each six-month period thereafter ending June 30 or December 31. For purposes of this paragraph, the Holder's "pro rata portion of the Available Cash" shall be calculated on the basis of the ratio of all accrued and unpaid interest on this Note on the Payment Date to all accrued and unpaid interest on all the Secured Cash Flow Notes and the Unsecured Cash Flow Notes on the Payment Date. Payments under this Note shall be applied to accrued and unpaid interest in the order such interest accrued, until all accrued and unpaid interest on this Note is paid. All unpaid principal and accrued and unpaid interest on this Note shall be due and payable in full on or before December 15, 1998. - 3 - EXHIBIT A-2 4. Mandatory Prepayment. The principal balance of this Note is subject to mandatory prepayment on each Payment Date in an amount equal to the Holder's pro rata share of Available Cash remaining after the following payments: (a) Payments of accrued and unpaid interest on the outstanding principal balances of the Secured Cash Flow Notes and the Unsecured Cash Flow Notes; (b) Prepayment of principal of the Term Loan until the Term Loan is repaid in full; and (c) Prepayments of principal outstanding under the Company's Adjustable Rate Secured Senior Notes and the Company's 12% Unsecured Senior Notes until such Notes are repaid in full. For purposes of this paragraph, a Holder's "pro rata share of Available Cash" shall be calculated on the basis of the ratio of the outstanding principal balance of this Note on a Payment Date to the aggregate outstanding principal balance of all the Secured Cash Flow Notes and the Unsecured Cash Flow Notes on such Payment Date. All such prepayments shall be made without premium or penalty. In the event of any such prepayment, the - 4 - EXHIBITA-2 Principal amount of each of the Notes shall be reduced b amount of such prepayment.Y the 5• Events of Default. The following events shall be considered "Events of Default#, and the Holder shall have the following rights and remedies: (a) In the event the Company shall fail to make any payment hereunder as and when the same is due by the terms of this Note and such failure shall continue for a period of ten (10) days after the date on which such payment is due, then a in any such event the Trustee or � and ' the Holders of not less than twenty-five percent (25%) of the aggregate principal amount of the Unsecured Cash Flow Notes outstanding may, by notice in writing to the Company (and to the Trustee if given by Holders), declare all outstanding Unsecured Cash Flow Notes immediately due and payable in full, provided, however, that the Holders of a majority of the principal amount of the Unsecured Cash Flow Notes outstanding may rescind and annul such declaration in accordance with the provisions of the Unsecured Cash Flow Note Indenture. (b) If the Company shall fail to make any payment under the Secured Cash Flow Notes as and when the same is due by the terms of such Notes and an Event of Default is declared - 5 - EXHIBIT A-2 pursuant to the terms of such Notes, then the entire unpaid principal amount of this Note shall become immediately due and payable in full. (c) If the Company shall make an assignment for the benefit of creditors, or apply for or consent to the appointment of any receiver, trustee or similar officer for it or for any substantial part of its property; or such trustee, receiver or similar officer shall be appointed without the application or consent of the Company; or the Company shall institute (by petition, application, answer, consent or otherwise) any bankruptcy, insolvency, reorganization, arrangement, readjustment of debt, dissolution, liquidation or similar proceeding relating to it under the laws of any jurisdiction; or any such proceeding shall be instituted (by petition, application or otherwise) against the Company and shall remain undismissed for a period of sixty (60) days, the entire unpaid principal amount of this Note shall become immediately due and payable in full. 6. Transfer. As provided in the Unsecured Cash Flow Note Indenture and subject to certain limitations therein set forth, this Note is transferable by the registered Holder hereof on the Note Register of the Company, upon surrender of the - 6 - • EXHIBIT A-2 original of this Note for transfer to the Trustee at the office designated by the Company, duly endorsed or accompanied by a written instrument of transfer in form satisfactory to the Company duly executed by the registered Holder or his or her attorney duly authorized in writing, and thereupon one or more new registered Unsecured Cash Flow Notes, of authorized denominations and for the same aggregate principal amount, will be issued to the designated transferee or transferees. The Company, or any agent thereof, may treat the person in whose name this Note is registered as the absolute owner for all purposes whether or not this Note is in default, and the Company, or any agent thereof, shall not be affected by notice to the contrary. The Unsecured Cash Flow Notes are issuable as registered Notes in denominations of $100 and any multiple thereof. Unless the certificate of authentication hereon has been executed by the Trustee by the manual signature of one of its authorized officers, this Note shall not be entitled to any benefit under the Unsecured Cash Flow Note Indenture, or be valid, or otherwise obligatory for any purpose. - 7 - EXHIBIT A-2 7. Notices. All notices, requests, demands, and other communications provided for hereunder shall be in writing and shall be sent in accordance with the provisions of the Unsecured Cash Flow Note Indenture. 8. Attorneys Fees. The Company agrees to pay all costs and expenses incurred by the Holder in any action to enforce the provisions of this Note, or to collect sums due hereunder, including, but not limited to, reasonable attorneys fees and costs. 9. Miscellaneous. Any modification or waiver of any provision of this Note or the rights and obligations of the Company and the rights and obligations of the Holders shall be effected only in accordance with the terms of the Unsecured Cash Flow Note Indenture. Any such consent or waiver by a Holder of this Note shall be conclusive and binding upon such Holder and upon all future Holders of this Note and of any Note issued on the transfer of this Note or in exchange therefor or in lieu thereof whether or not notation of such consent or waiver is made upon this Note. Any provision of this Note that is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, - 8 - • EXHIBIT A-2 be ineffective only to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof or affecting the validity or enforceability of such provision in any other jurisdiction. All covenants and agreements contained herein or made in writing in connection herewith shall survive the execution and delivery hereof and shall continue in full force and effect until all sums due and to become due hereunder from the Company shall have been paid in full and the same shall bind and inure to the benefit of the respective successors and assigns of the parties hereto. No reference herein to the Unsecured Cash Flow Note Indenture and no provision of this Note or of the Unsecured Cash Flow Note Indenture shall alter or impair the obligation of the Company, which is absolute and unconditional, to pay the principal of and interest on this Note at the times, place and rate, and in the coin and currency, herein prescribed. This Note and all rights and duties hereunder, including matters of construction, validity and performance, shall be governed by the laws of the State of New York. EXHIBIT A-2 Any action or proceeding to enforce payment of this Note or to interpret any provision hereof shall be brought in the United States Bankruptcy Court for the Southern District of Florida. IN WITNESS WHEREOF, the Company has duly executed this Note on the date first above written. [REORGANIZED COMPANY] [Seal] By: President ATTESTED: By: Secretary - 10 - a 0 0 EXHIBIT B Allocation of Securities Among Unsecured Claims This Exhibit B to the Joint Plan of Reorganization of General Development Corporation sets out the method for implementing the allocation of the New Senior Notes, the New Cash Flow Notes and the New Common Stock among the Unsecured Claims Classes in accordance with Sections 5.4 to 5.9 'of the Plan. In the event of any inconsistency between this Exhibit B and the Plan, the terms of this Exhibit shall control. Capitalized terms not otherwise defined herein shall have the meanings ascribed to such terms in the Plan. The New Senior Notes, the New Cash Flow Notes and the New Common Stock (together the "Securities," and each of which may be separately referred to as a "Security") shall each be allocated pursuant to the following steps: STEP 1 For each holder of an Allowed Claim- in the Unsecured Claims Classes, perform the following calculations for each Security: New Senior Notes: New Cash Flow Notes: New Common Stock: PAS = 100,000,000 * IAR PAS = 100,000,000 * IAR NCS = 9,750,000 * IAR where: PAS = the principal amount of New Senior Notes or New Cash Flow Notes; NCS = the number of shares of New Common Stock ; and IAR = the Initial Allocation Ratio (as defined in the Plan). The principal amounts (PAS) of New Senior Notes and New Cash Flow Notes allocated to holders of Allo wed Claims in Classes 10, 11 and 12 in STEP 1 shall constitute the INTERIM CALCULATION AMOUNTS for the New Senior Notes and the New Cash Flow Notes for each such Class. STEP 2 The amounts of each Security determined in STEP 1 for holders of Allowed Claims in Class 9 ("Class 9 Calculation") shall be reallocated to holders of Allowed Claims in Classes 4, 5, 6, 7 and 8 (the "S2 Classes"): A. As to each Security, calculate a "beginning amount" for each S2 Class: BA = C9 * S2DFR where: BA = the beginning amount of an S2 Class; C9 = the Class 9 Calculation with respect to each Security (i.e., the aggregate PAS or NCS); and S2DFR = the S2 Deficiency Ratio. For purposes of the calculation of STEP 2(A): (i) the S2 Deficiency Ratio for any S2 Class means the ratio of the S2 Deficiency of that S2 Class to the sum of S2 Deficiencies of all S2 Classes; and (ii) the S2 Deficiency of an S2 Class equals the difference between (a) the total Allowed Claims for that S2 Class and (b) the sum of: (1) the aggregate PAS of New Senior Notes calculated for that S2 Class pursuant to STEP 1; (2) the aggregate PAS of New Cash Flow Notes calculated for that S2 Class pursuant to STEP 1; and (3) the aggregate NCS of New Common -Stock calculated for that S2 Class pursuant to STEP 1 multiplied by (amount that will be assumed for purposes of this Exhibit, to be determined prior to the Confirmation Date) per share. B. Adjust the amounts determined pursuant to STEP 2(A): For Class 5: D9(c) = BA * .60 For Class 6: D9(c) = BA * .30 -2- • For Class 4, 7 or 8: D9(c) = BA + (MS2DFR * RST) where: D9(c) = the amount of the Class 9 Calculation allocable to a particular S2 Class; BA = the beginning amount for the particular S2 Class calculated in STEP 2(A); MS2DFR = the Modified S2 Deficiency Ratio for the particular S2 Class; and RST = the difference between: (i) the sum of the BAs for S2 Classes 5 and 6 and (ii) the sum of the D9(c)s for S2 Classes 5 and 6. For purposes of the calculation of STEP 2(B): (i) the Modified S2 Deficiency Ratio for any S2 Class means the ratio of the Modified S2 Deficiency of an S2 Class to the sum of the Modified S2 Deficiencies of S2 Classes 4, 7 and 8; and (ii) the Modified S2 Deficiency of an S2 Class equals the difference between (a) the total Allowed Claims- for the S2 Class and (b) the sum of: (1) the aggregate PAS of New Senior Notes calculated for that S2 Class pursuant to STEP 1; (2) the aggregate PAS of New Cash Flow Notes calculated for that S2 Class pursuant to STEP 1; (3) the aggregate NCS of New Common Stock calculated for that S2 Class pursuant to STEP 1 multiplied- by (amount that will be assumed for purposes of this Exhibit, to be determined prior to the Confirmation Date) per share; and (4) the beginning amount of that S2 Class as calculated in STEP 2(A). ME • STEP 3 The amounts of each Security determined in STEPS 1 and 2 for holders of Allowed Claims in Class 8 ("Class 8 Calculation") shall be reallocated to holders of Allowed Claims in Classes 4, 5 and 6 (the "S3 Classes"): Class: A. As to each Security, calculate a "new beginning amount" for each S3 NBA = C8 * S3DFR where: NBA = the new beginning amount of an S3 Class; C8 = the Class 8 Calculation with respect to each Security (i.e., the aggregate PAS or NCS plus the D9(c) calculated in STEP 2(B)); and S3DFR = the S3 Deficiency Ratio. For purposes of the calculation of STEP 3(A): (i) the S3 Deficiency Ratio for any S3 Class means the ratio of the S3 Deficiency of that S3 Class to the sum of S3 Deficiencies of all S3 Classes; (ii) the S3 Deficiency of an S3 Class, subject to adjustment in clause (iii), equals the difference between (a) the total Allowed Claims for that S3 Class and (b) the sum of: (1) the aggregate PAS and D9(c) of New Senior Notes calculated for that S3 Class pursuant to STEPS 1 and 2; (2) the aggregate PAS and D9(c) of New Cash Flow Notes calculated for that S3 Class pursuant to STEPS 1 and 2; and (3) the aggregate NCS and D9(c) of New Common Stock calculated for that S3 Class pursuant to STEPS 1 and 2 multiplied by (amount that will be assumed for purposes of this Exhibit, to be determined prior to the Confirmation Date) per share; (iii) solely for purposes of calculating the S3 Deficiency Ratio, the S3 Deficiency of S3 Class 4 calculated in clause 00 shall be adjusted by an amount calculated as follows: dcr = C7 * (AC7/(AC7 +AC8)) where: dcr = the amount by which the S3 Deficiency of S3 Class 4 shall be decreased; C7 = the sum of: (i) the aggregate PAS and D9(c) of New Senior Notes and of New Cash Flow Notes calculated for Class 7 pursuant to STEPS 1 and 2; and (ii) the aggregate NCS and D9(c) of New Common Stock calculated for Class 7 pursuant to STEPS 1 and 2 multiplied by (amount that will be assumed for purposes of this Exhibit, to be determined prior to the Confirmation Date) per share; AC7 = total Class 7 Allowed Claims; and AC8 = total Class 8 Allowed Claims. B. Adjust the amounts determined pursuant to STEP 3(A): For Class 5: D8(c) = NBA * .60 For Class 6: D8(c) = NBA * .30 For Class 4: D8(c) = NBA + RST where: D8(c) = the amount of the Class 8 Calculation allocable to a particular S3 Class; NBA = the new beginning amount for the particular S3 Class calculated in STEP 3(A); and RST = the difference between: (i) the sum of the NBAs for S3 Classes 5 and 6 and (ii) the sum of the D8(c)s for S3 Classes 5 and 6. - 5 - The principal amounts of New Senior Notes and New Cash Flow Notes allocated to holders of Allowed Claims in Classes 5 and 6 in STEPS 1 through 3 shall constitute the INTERIM CALCULATIONAMOUNTS for the New Senior Notes and the New Cash Flow Notes for each such Class. STEP 4 The amounts of each Security determined in STEPS 1 and 2 for holders of Allowed Claims in Class 7 shall be reallocated to holders of Allowed Claims in Class 4. The principal amounts of New Senior Notes and New Cash Flow Notes allocated to holders of Allowed Claims in Class 4 in STEPS 1 through 4 shall constitute the INTERIM CLASS 4 CALCULATIONAMOUNT for the New Senior Notes and the New Cash Flow Notes. STEP 5 Notwithstanding the calculations performed in STEPS 1 through 4, above, from the 9,750,000 shares of New Common Stock to be issued under the Plan, allocate 1,330,000 shares to holders of Allowed Claims in Classes 7, 8 and 9 as follows: Class 7 424,000 shares Class 8 706,000 shares Class 9 200,000 shares Total 1,330,000 shares Allocate the remaining 8,420,000 shares of New Common Stock to be issued under the Plan to holders of Allowed Claims in Classes 4, 5 and 6 (together the "Senior Debt Classes," each separately a "Senior Debt Class") -and to holders of Allowed Claims in Classes 10, 11 and 12 (the "General Unsecured Claim Classes"): A. Allocate shares to each Senior Debt Class: SDS = 8,420,000 * (TSD/9,750,000) * (SD/TSD) where: SDS = the total number of shares allocated to a particular Senior Debt Class; TSD = the total number of shares calculated for all the Senior Debt Classes in STEPS 1 through 4; and SD = the total number of shares calculated for the particular Senior Debt Class in STEPS 1 through 4. B. Allocate shares to each holder of an Allowed Claim in the General Unsecured Claim Class: ICA = 8,420,000 * IAR where: ICA = Interim Calculation Amount for New Common Stock for a holder of an Allowed Claim in a General Unsecured Claim Class; and IAR = the Initial Allocation Ratio (as defined in the Plan). The number of shares of New Common Stock allocated to holders of A//owed Claims in Classes 4, 5, 6, 10, 11 and 12 in STEP 5 shall constitute the INTERIM CALCULATION AMOUNT for the New Common Stock for each such Class. STEP 6 A. Allocate the principal amounts of the New Senior Notes and New Cash Flow Notes to holders of Allowed Claims in Classes 5, 6, 10, 11 and 12 (the "Classes"): D = NNDA * DR where: D = the principal amounts of New Senior Notes or New Cash Flow Notes to be allocated to holders of Allowed Claims in a particular Class; NNDA = the New Note Distribution Amount for the New Senior Notes (as defined in the Plan, i.e., $85,000,000 less the Interim Class 4 Calculation Amount for the New Senior Notes) for that Class; -7- LI DR = the Distribution Ratio (as defined in the Plan, i.e., the ratio of (i) the Interim Calculation Amount for the New Senior Notes to (ii) $100,000,000 less the Interim Class 4 Calculation Amount for the New Senior Notes) for that Class. B. Allocate the principal amounts of the New Senior Notes and New Cash Flow Notes to holders of Allowed Claims in Class 4: D4 = ICA4 + 15,000,000 where: D4 = the principal amounts of New Senior Notes or New Cash Flow Notes to be allocated to holders of Allowed Claims in Class 4; and ICA4 = the Interim Class 4 Calculation Amount for the New Senior Notes or the New Cash Flow Notes. C. Distribute the first (number to be determined prior to the Confirmation Date) shares of New Common Stock allocated to holders of Allowed Claims in Class 4 to holders of Allowed Claims in Classes 5, 6, 10, 11 and 12: CSD = (number of shares to be determined) * DR where: CSD = the number of shares of New Common Stock to be distributed to the holders of Allowed Claims in a particular Class; DR = the Distribution Ratio (as defined in the Plan, i.e., the ratio of (i) the Interim Calculation Amount for the New Senior Notes to (ii) 4100,000,000 less the Interim Class 4 Calculation Amount for the New Senior Notes) for that Class. WO v » a Exhibit C Identification and Treatment of Secured Claims Pursuant to Class 2.5 StanChart Claim StanChart Business Credit Secured Claim consists of any Claim of Stanchart Business Credit, for itself and as agent for Daiwa Bank Limited, as successor in interest to Lloyds Bank, PLC and National Bank of Canada (collectively, "StanChart") arising from the following Agreements between the Company and StanChart: (a) the Inducement Agreement dated as of June 23, 1986, as amended, (b) the Stock Pledge Agreement dated as of June 24, 1986 And all other related documents, as amended ("StanChart Claim"), to the extent that such Claim is a Secured Claim secured by a security interest in all the shares of capital stock of General Development Financial Services, Inc. ("GDFS"). With respect to the StanChart Claim, StanChart shall retain its security interests in the capital stock of GDFS until its total allowed StanChart Claim, plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such claim are satisfied. In the event that StanChart receives its total Allowed StanChart Claim plus any amounts allowed by Final Order under Section 506(b) of the Bankruptcy Code in respect of such Claim, all security interest in the capital stock of GDFS shall terminate. All other duties and obligations of the Company to StanChart in respect of the StanChart transaction, shall be extinguished as of the Effective Date.