IN THE UNITED STATES BANKRUPTCY COURT …€¦ · Aikman Automotive Exteriors, Inc. (f/k/a Textron...

1 K&E 11416140.1

DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000 Tax Service Providers for the Debtors and Debtors in Possession

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN

SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes SUMMARY SHEET PURSUANT TO THE UNITED STATES TRUSTEE GUIDELINES

FOR REVIEWING APPLICATIONS FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FILED UNDER 11 U.S.C. § 330

Name of Applicant: DELOITTE TAX LLP

Date of Retention:

Nunc Pro Tunc to September 1, 2005

Date of Entry of Order Authorizing Employment

November 10, 2005

Period for Which Compensation and Reimbursement is Sought:

April 1, 2006 through and including August 31,

1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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2 K&E 11416140.1

2006

Amount of Compensation Sought As Actual, Necessary and Reasonable:

$737,686

Amount of Expense Reimbursement Sought as Actual, Necessary, and Reasonable:

$2,833

This is: A Third Interim Fee Application

Blended Applicable Hourly Rate of Professionals And Paraprofessionals

$282.77

- 1 -

PROFESSIONALS RENDERING SERVICES FOR WHICH COMPENSATION IS BEING

SOUGHT From April 1, 2006 through August 31, 2006

NAME POSITION HOURS RATE

VALUE OF SERVICES RENDERED AT

APPLICABLE HOURLY RATES

HOFFMAN, DAVID N Partner 128.1 675 86,473 ZIMET, LEE G Director 25.0 675 16,876 BOOCOCK, STEPHEN W Director 28.5 675 19,206 BOULET, WILLIAM P JR Director 49.2 675 33,212 SHEKELL, SCOTT Partner 6.1 675 4,118 SHEKELL, SCOTT Partner 22.2 575 12,766 SHEKELL, SCOTT Partner 5.0 175 875 AXELROD, LAWRENCE M Principal 0.7 675 473 ANDERSON, KEVIN D Partner 1.1 675 743 HALL, THERESA ANN Director 0.6 675 405 KRIZANIC, DOUGLAS Partner 3.0 540 1,620 KEENAN, JOHN R Director 1.0 675 675 CARROLL, ROBERT E Director 1.9 540 1,026 MARTIN, LINDA R Director 1.5 175 263 ATHANAS, JOHN A Senior Manager 55.0 475 26,125 ATHANAS, JOHN A Senior Manager 65.5 175 11,463 JORAH, CHRISTINE L Senior Manager 24.8 450 11,160 WRIGHT, CHARLES T Senior Manager 32.3 450 14,535 LACHOWICZ, MARK T Senior Manager 0.3 475 143 GORDON, JARED H Senior Manager 1.0 550 550 HALE, JUNE ANNE Senior Manager 0.5 475 238 HALE, JUNE ANNE Senior Manager 1.5 450 675 GERSTEL, KENNETH A Senior Manager 3.2 550 1,760 STREET, ANDREW J Senior Manager 4.9 550 2,695 WRIGHT, DAVID L Senior Manager 33.6 175 5,880 NEWMAN, DEANN F Senior Manager 11.2 175 1,960 BANSAL, AMIT Senior Manager 0.9 450 405 FRIESTEDT, THEIA A Manager 218.2 475 103,750 GUNDRUM, JENNIFER M Manager 13.7 475 6,509 VERSTRAETE, KATELIJNE Manager 7.2 475 3,420 BALRAM, RAMAKRISHNA Manager 34.4 175 6,020 URBANIAK, JULIE JOHNSON Manager 7.5 175 1,313 AGNONE, MATTHEW L Manager 50.5 175 8,838 HIBNER, DAVID M Manager 4.0 175 700 STARZYNSKI, STEVEN D Senior 188.4 375 70,655 KROZEK, DEREK J Senior 82.4 290 23,896 KROZEK, DEREK J Senior 415.3 175 72,706 MARCEANTE, SAMANTHA JOSEPHINE Senior 4.2 375 1,576 PAHWA, AMIT Senior 1.8 270 486 SHELTON, MICHELLE MARIE Senior 1.2 270 324 KONSTANTINIDIS, ANDRIANA DONNA Staff 0.9 65 56 PATTERSON, MARY ANN Staff 13.5 65 883 GUILLEN, JOHANNA TERESA Staff 76.9 140 10,766

2 K&E 11416140.1

EBENDICK, ROBIN MICHELE Staff 5.3 200 1,060 MATA, CHARIDY R Staff 0.1 65 7 HEUSTED, ELAINE F Staff 3.1 65 196 SMITH, MEKEBA W Staff 4.2 200 840 ROZYCKA, KATARZYNA MARIA Staff 4.9 200 980 MOMIN, JASMINE SULTANALI Staff 39.0 200 7,800 BRIDENSTINE, TRAVIS J Staff 4.5 245 1,103 BOOTHE, DEONNA LYNN Staff 19.5 65 1,268 STEINER, NANCY FERN Staff 0.3 200 60 WALLACE, MADHURA VEN Staff 4.0 65 260 TEGGART, MARK JOHN JR Staff 68.9 200 13,780 TEGGART, MARK JOHN JR Staff 97.6 175 17,080 BONDILI, SASI KIRAN SINGH Staff 196.5 175 34,388 SATYA, PAPARAO BALA NAGU Staff 61.5 175 10,763 SHARMA, RAKESH Staff 114.8 175 20,090 NORTHROP, THOMAS VINCENT Staff 1.5 200 300 PANCHALA, SAPTAGIRIDHARA Staff 10.0 175 1,750 GRACZYK, LAUREN CATHERINE Staff 8.0 175 1,400 HANNAH, JANICE R Staff 7.2 65 468 MAYO, JONATHAN EMMANUAL Staff 23.0 175 4,025 WILLIAMS, SHELLEY Staff 0.5 65 33 DEPP, MEGHAN KATHLEEN Staff 2.9 200 580 KALUVALA, RAJENDRA Staff 6.0 175 1,050 GOSIKONDA, ASHOK KUMAR Staff 50.5 175 8,838 BOROWICZ, KATARZYNA MARIA Staff 7.4 200 1,480 PARROTT, VIRGINIA Staff 17.9 65 1,164 GODASI, SANDEEP KUMAR Staff 80.6 175 14,105 CILIBERTI, NICOLE E Staff 0.5 200 100 GOPI, ROHAN Staff 1.3 175 228 BAGGA, GURPREET Staff 43.0 175 7,525 BARRON, LUANNE Staff 0.3 65 20 MAHENDRA, RITESH Staff 21.8 175 3,815 MALHOLTRA, RAGHAV Staff 4.2 175 735 NEWKIRK, RYAN D Staff 2.5 200 500 VENKATA PRASAD, JONNAVITTULA Staff 66.8 175 11,690 TOTAL HOURS AND FEES SOUGHT HEREIN 2,608.8 $282.77 $737,686

(effective blended

rate)

3 K&E 11416140.1

DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000 Tax Service Providers for the Debtors and Debtors in Possession


SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) Honorable Steven W. Rhodes

THIRD INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR THE DEBTORS FOR ALLOWANCE

OF INTERIM COMPENSATION FOR SERVICES RENDERED AND EXPENSES INCURRED

FROM APRIL 1, 2006 THROUGH AUGUST 31, 2006


4 K&E 11416140.1

Deloitte Tax LLP (“Deloitte Tax”), tax service providers for Collins &

Aikman Corporation (“Collins & Aikman”) and certain of its affiliates, as debtors

and debtors in possession (collectively, the “Debtors”), pursuant to sections

330(a) and 331 of title 11 of the United States Code (the “Bankruptcy Code”) and

Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy

Rules”), Rules 2016-1 and 9014-1 of the Local Rules for the United States

Bankruptcy Court, Eastern District of Michigan, the Retention Order (as defined

below) and the Administrative Order (as defined below) files this application (the

“Third Interim Fee Application”) for, and hereby applies for entry of an order,

substantially in the form of Exhibit F, allowing it interim allowance of,

compensation for professional services performed by Deloitte Tax for the period

from April 1, 2006 through August 31, 2006 (the “Compensation Period”) and for

reimbursement of expenses associated therewith. Deloitte Tax respectfully

represents:

JURISDICTION

1. This Court has jurisdiction to consider this Third Interim

Application pursuant to 28 U.S.C. §§ 157 and 1334. Consideration of this Third

Interim Application is a core proceeding pursuant to 28 U.S.C. § 157(b)(2).

Venue of this case is proper in this district pursuant to 28 U.S.C. §§ 1408 and

1409, respectively. The statutory predicate for the relief requested herein is

sections 330 and 331 of the Bankruptcy Code.

5 K&E 11416140.1

GENERAL BACKGROUND

2. On September 1, 2005 (the "Petition Date"), each of the Debtors

filed a petition with this Court under Chapter 11 of the Bankruptcy Code. The

Debtors are operating their businesses and managing their property as debtors in

possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No

request for the appointment of a trustee or examiner has been made in these

Chapter 11 cases.

THE RETENTION OF DELOITTE TAX LLP

3. On November 10, 2005 the Court entered an Order Approving the

Employment of Deloitte Tax LLP as Tax Service Providers Nunc Pro Tunc to

September 1, 2005 (the “Retention Order”), pursuant to a retention application

submitted by the Debtors (the “Retention Application”). A copy of the Retention

Order is attached hereto as Exhibit A. Pursuant to the Retention Order, Deloitte

Tax was authorized to perform and to be compensated by the Debtors, subject to

application to this Court as set forth therein, for various tax services, including

expatriate tax services, contingent fee strategic review services and other

bankruptcy-related tax consulting services, and, inter alia, tax advisory services

for the Debtors related to debt discharge issues arising in connection with this

case. The Retention Order also authorized Deloitte Tax’s reimbursement for

actual and necessary expenses incurred, subject to application to this Court as set

forth therein.

SUMMARY OF PROFESSIONAL COMPENSATION AND REIMBURSEMENT OF EXPENSES REQUESTED

6 K&E 11416140.1

4. Except as is clarified herein, Deloitte Tax has striven to prepare the

Third Interim Fee Application in accordance with applicable guidelines for fees

and disbursements of professionals in the Eastern District of Michigan bankruptcy

cases, adopted by the Court (the “Local Guidelines”), or United States Trustee

guidelines for reviewing applications for compensation and reimbursement of

expenses filed under 11 U.S.C. § 330 (the “UST Guidelines”), and with the

interim compensation Administrative Order Establishing Procedures for Monthly

Compensation and Reimbursement of Expenses of Professionals and Official

Committee Members [Docket No. 290] (the “Administrative Order,” and together

with the Local Guidelines and the UST Guidelines, the “Guidelines”).

5. Deloitte Tax seeks allowance of interim compensation for the tax

services (the “Tax Services”) rendered to the Debtors during the Compensation

Period in the amount of $737,686 as is more fully described below. Deloitte Tax

is also seeking allowance of interim reimbursement of expenses incurred in

connection with the Tax Services rendered to the Debtors during the

Compensation Period in the amount of $2,833, and reserves the right to seek

trailing expenses, including, without limitation, for August 2006, if any, in a

future interim fee application.

6. The compensation for fees being sought in this Third Interim Fee

Application is thus only for 2,608.80 hours of the Tax Services at a $282.77

blended hourly rate in the total amount of $737,686 for the Compensation Period

and, as noted above, reflects time incurred in connection with Chapter 11

administration matters.

7. Deloitte Tax has received no promises regarding compensation in

these Chapter 11 cases other than in accordance with the Bankruptcy Code and as

7 K&E 11416140.1

set forth in the Retention Application. In respect of the services to be provided by

Deloitte Tax to the Debtors in these Chapter 11 cases, Deloitte Tax has no

agreement with any nonaffiliated entity to share any revenues from such services.

8. Deloitte Tax’s fees in these cases are billed in accordance with the

existing compensation arrangements set forth in the engagement letter(s) between

the Debtors and Deloitte Tax in effect during the Compensation Period. The rates

Deloitte Tax charges for the services rendered by professionals in these Chapter

11 cases are consistent with the rates Deloitte Tax charges for professional

services rendered in comparable non-bankruptcy-related matters. Such fees are

reasonable based on the customary compensation charged by comparably skilled

practitioners in comparable non-bankruptcy cases in a competitive professional

services market.

9. Pursuant to the Guidelines, supplied herewith is a schedule setting

forth all professionals and paraprofessionals who have performed services in these

Chapter 11 cases during the Compensation Period for which interim

compensation is being sought, each such individual’s position with Deloitte Tax

the hourly rate charged by Deloitte Tax, for services performed by each such

individual, and the aggregate number of hours expended by each such individual.

10. Pursuant to the Guidelines, annexed hereto as Exhibit B is a

summary statement of the number of hours of services rendered by each

professional and the hourly rate of each by project categories for the services

performed by Deloitte Tax during the Compensation Period. Exhibit C is an

itemized time record, in chronological order, of each specific service for which an

award of compensation is sought. This is in the form of a spreadsheet reflecting

detailed descriptions of services rendered and time thereby expended (in

8 K&E 11416140.1

increments on one-tenth of an hour) sorted by each professional providing the

services by day. Exhibit D contains the biographical statements of the

engagement partners for the Tax Services rendered. Exhibit E is an itemized

statement of expenses reflecting the actual and necessary expenses incurred by

Deloitte Tax in the provision of services to the Debtor for which expenses

reimbursement is sought.

11. As noted above, the daily contemporaneous activity descriptions of

each of the Deloitte Tax professionals and paraprofessionals providing services to

the Debtors for the Third Interim Fee Application pertaining to the Compensation

Period is reflected on Exhibit C hereto.

12. Deloitte Tax has attempted to include in this Third Interim Fee

Application all time relating to the Compensation Period. Delays in processing

such time and receiving invoices for certain expenses, however, do occur.

Accordingly, Deloitte Tax reserves the right to request compensation and

reimbursement for fees and trailing expenses, if any, incurred during the period

April 1, 2006 through and including August 31, 2006, but not reflected in this

Third Interim Fee Application, in future fee applications.

REASONABLE AND NECESSARY SERVICES RENDERED BY

DELOITTE TAX (CATEGORIZED BY SUBJECT MATTER)

13. In addition to the detail supplied in Exhibit C, the description of

services of Exhibit B further summarizes the Tax Services rendered by Deloitte

Tax during the Compensation Period (including for Chapter 11 administration),

and highlights the benefits conferred upon the Debtors and their estates and

creditors as a result of Deloitte Tax’s services. The specific professional services

that Deloitte Tax rendered during the Compensation Period are listed at Exhibit B

9 K&E 11416140.1

which is a summary of the hours billed by subject matter during the

Compensation Period and include these categories: (1) general corporate history,

(2) Internal Revenue Code (“IRS”) Section 382 limitation analysis, (3)

international assignments services consulting, (4) loan staff arrangement state and

local tax consulting, (5) IRS audit support, (6) internal and external planning

meetings, (7) calculation of tax basis balance sheet, (8) assistance regarding state

of Michigan audit, (9) consultation regarding Section 9100 relief regarding IRS

audit, (10) Consolidated Return issues, (11) specialized tax issues, (12)

consultation regarding sale of European subsidiaries, (13) advice with respect to

the state tax aspects of the post-bankruptcy environment, focusing on

optimization of tax structure for state tax purposes, (14) consultation regarding

asset sale, (15) review of bankruptcy plan details, summary of tax relevant items

and potential tax consequences and assistance with determination of the state tax

consequences, (16) Value Added Tax (VAT) registration consultation, (17)

preparation of federal income tax return for Collins & Aikman Corporation and

subsidiaries, and (18) Chapter 11 administration, including, but not limited to,

billing and tracking time in anticipation of fee application preparation

computation of stock basis.

ALLOWANCE OF COMPENSATION

14. Section 331 of the Bankruptcy Code allows a bankruptcy court to

authorize interim compensation for “[a] trustee, an examiner, a debtor’s attorney,

or any professional person employed under section 327 or 1103 of this title … not

more than once every 120 days after an order for relief in a case under this title

10 K&E 11416140.1

[.]” Instruction for Section 331 disbursements is “provided under section 330 of

this title.”

15. Section 330 of the Bankruptcy Code authorizes the bankruptcy

court to award a trustee, an examiner or a professional employed pursuant to 11

U.S.C. § 327, reasonable compensation for its services and reimbursement of its

expenses. Specifically, Section 330 of the Bankruptcy Code provides as follows:

(a)(1) After notice to the parties in interest and to the United States Trustee and a

Hearing, and subject to sections 326, 328, and 329, the court may award to a trustee, an examiner, ombudsman, a professional person employed under section 327 or 1103 –

(A) reasonable compensation for actual, necessary services rendered by the trustee, examiner, professional person, or attorney and by any paraprofessional person employed by such person; and (B) reimbursement for actual, necessary expenses.

11 U.S.C. § 330(a)(1).

16. Section 330(a)(3) of the Bankruptcy Code provides that in

determining the amount of reasonable compensation to be awarded, the court

should consider the nature, extent and value of the services rendered to the estate,

taking into account all relevant factors, including:

(A) the time spent on such services;

(B) the rates charged for such services;

(C) whether the services were necessary to the administration of, or beneficial at the time, at which the service was rendered toward the completion of, a case under this title; (D) whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; and . . .

11 K&E 11416140.1

(F) whether the compensation is reasonable, based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title.

11 U.S.C. § 330(a)(3)(A)-(E).

17. As analyzed below, Deloitte Tax respectfully submits that the

elements governing awards of compensation justify the allowance requested.

(1) THE TIME AND LABOR REQUIRED

18. During the Compensation Period, 2,608.8 recorded hours have

been expended by the relevant professionals or other personnel in providing the

hourly-rate Tax Services. Exhibit C hereto details the time and labor expended by

these professionals or other personnel on behalf of the Debtors and identifies the

hours that are being billed.

(2) THE RATES CHARGED FOR SUCH SERVICES

19. During the Compensation Period, Deloitte Tax’s applicable hourly

billing rates or those of Deloitte Tax personnel involved ranged from $540.00 to

$675.00 per hour for partners, principals and directors, $450.00 to $550.00 per

hour for senior managers, $360.00 to $475.00 per hour for managers, $270.00 to

$375.00 per hour for seniors, $200.00 to $240.00 per hour for staff, and $65.00

per hour for administrative personnel. Based on the recorded billable hours

expended by Deloitte Tax’s professionals, the average hourly billing rate for such

professional services was approximately $282.77 including paraprofessionals.

20. The applicable amounts charged to the Debtors for the particular

services rendered are consistent with the approximate rates charged other clients

of Deloitte Tax for comparable services in similar situations.

12 K&E 11416140.1

(3) THE NECESSITY OF THE SERVICES AND

BENEFIT TO THE ESTATE

26. As detailed above, services provided to the Debtors were necessary

for the Debtors’ business operations and conferred substantial benefit on the

Debtors’ estates. Chapter 11 administration services were a prerequisite to

continuing to provide post-petition services to the Debtors.

(4) CUSTOMARY COMPENSATION

27. Deloitte Tax relies on the Court’s experience and knowledge with

respect to the compensation awards in similar cases. Given that frame of

reference, Deloitte Tax submits that, in light of the circumstances of the case and

the substantial benefits derived from Deloitte Tax’s assistance, compensation in

the amount requested is fair and reasonable.

(5) WHETHER SERVICES WERE PERFORMED IN A

REASONABLE AMOUNT OF TIME

28. Deloitte Tax believes that Tax Services were performed in a

reasonable amount of time, given the complexity of the issues and the scope of

services involved and that the time expended on various tasks was necessary and

appropriate.

(6) WHETHER COMPENSATION IS REASONABLE 29. The Tax Services that have been rendered in an efficient manner

by professionals with extensive experience in providing services within the scope

of the Retention Order.

13 K&E 11416140.1

30. Deloitte Tax further believes that the compensation sought for the

Tax Services rendered in connection with these Chapter 11 cases is reasonable

and commensurate with those rates charged by comparable professional services

firms.

31. As set forth in more detail above, Deloitte Tax’s time has been

appropriately spent in this case. Based upon Deloitte Tax’s blended hourly rate of

$282.77 for professionals (including paraprofessionals), Deloitte Tax submits that

its applicable rates are indeed comparable to those prevailing in the relevant

professional services market. Therefore, taking into consideration the time and

labor spent, the nature and extent of the professional services rendered and the

nature of these proceedings, Deloitte Tax believes the allowance asked for is

reasonable.

32. In sum, based on the factors to be considered under sections 330

and 331 of the Bankruptcy Code, the allowance in full of Deloitte Tax’s

compensation herein is justified.

DISBURSEMENTS

33. For this Compensation Period, in connection with its provision of

the Tax Services, Deloitte Tax is seeking in this Third Interim Fee Application

reimbursement for its reasonable and necessary expenses incurred on behalf of the

Debtors during April 1 through August 31, 2006 in the aggregate amount of

$2,833.

34. In summary, by this Third Interim Fee Application, Deloitte Tax

requests allowance and payment of any outstanding amounts of fees and expenses

in the total amount of $740,519, consisting of $737,686 for the actual, reasonable,

14 K&E 11416140.1

and necessary professional services rendered by Deloitte Tax on behalf of the

Debtors (representing 100% of fees for services rendered) and $2,833 for actual

and necessary expenses (representing 100% of the expenses incurred by Deloitte

Tax). Application of a 20% holdback to the actual amount to be paid by the

Debtors at this time upon the Court’s approval of this Third Interim Fee

Application would result in a payment of $592,982 for the tax services at this

time.

WHEREFORE, Deloitte Tax respectfully requests entry of an order,

substantially in the form attached hereto as Exhibit F (a) allowing an

administrative expense claim for Deloitte Tax for compensation and

reimbursement for its fees and expenses incurred during the Compensation

Period, (b) authorizing and directing payment of such amounts, and (c) granting

such other and further relief as is just and proper.

Dated: October 13, 2006 Detroit, Michigan

Respectfully submitted, DELOITTE TAX LLP

/s/ Scott Shekell

Scott Shekell, Partner 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3297 Facsimile: 313-392-7794

Tax Service Providers for the Debtors

EXHIBIT A

IN THE UNITED STATES BANKRUPTCY COURTEASTERN DISTRICT OF MICHIGAN

SOUTHERN DIVISION

In rc: ) Chapter I I)

COLLINS & AIKMAN CORPORATION, et al. i ) Case No. 05-55927 (SWR)) (Jointly Administered)Debtors. )) (Tax Identification #13-3489233))) Honorable Steven W. Rhodcs

ORDER AUTHORIZING DEBTORS TO RETAIN AND EMPLOY DELOITTE TAX LLPAS TAX SERVICE PROVIDERS AND TAX CONSULTANTS TO THE DEBTORS NUNC

PRO TUNC TO SEPTEMBER 1, 2005

Upon the application (the "Application") 2 of the above-captioned debtors

(collectively, the "Debtors") for cntr of an order authorizing the Dcbtors to rctain and employ

Deloitte Tax LLP ("Deloitte Tax") as tax service providers and tax consultants to the Debtors nunc

pro tunc to September I, 2005, it appearing that the relief requested is in the best interest of the

Debtors' estates, their creditors and othcr parties in interest; it appearg that the Cour has

jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334; it appeanng that this

The Debtors in the jointly administered cases include: Collns & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949;Becker Group, LLC (d//a! Collns & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collns & Aikmn(Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (£la the Ako Corporation), Case No. 05-55952; Collins &Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (fla Textron Automotive (Argentina), Inc.),Case No. 05-55965; Collns & Aikman Automotive (Asia), Inc. (£la Textron Automotive (Asia), Inc.), Case No. 05 -55991; Collins & AikmanAutomotive Exteriors, Inc. (£la Textron Automotive Exterors, Inc.), Case No. 05~55958; Collins & Aikman Automotive Interiors, Inc. (£laTextron Automotive Interiors, Inc.), Case No. 05-55956; Collns & Aikman Automotive International, Inc., Case No. 05-55980; Collins &Aikman Automotive International Services, Inc. (£la Textron Automotive International Services, Inc.), Case No. 05 -55985; Collins & AikmanAutomotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f7a Textron Automotive OverseasInvestment, Inc.), Case No. 05-55978; Collns & Aikman Automotive Services, LLC, Case No. 05-55981; Collns & Aikman Canada DomesticHolding Company, Case No. 05-55930; Collins & Aikman Caiet & AcoustI;s (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet &Acoustics (TN), Inc., Ca..e No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Ca..eNo. 05-55971; Collns & Aikman Fabrics, Inc. (d//a Joan Autom:tive Industres, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc.(d//a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interors, Inc., Case No. 05-55970; Collins & AikmanInternational Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No.05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation,Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPSAutomotive, Inc. (d//aPACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC,Case No. 05-55946; Southwest Laminat~, Inc. (d//a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc.,Ca..e No. 05-55962; and Wickes Manufacturng Company, Case No. 05 -55968.

2 Capitalized terms used but not otherwise defined herein shall have the meanings sa forth in the Application.

K&E 10797719.2

proceeding is a core proceeding pursuant to 28 U.S.c. § l57(b)(2); it appearing that venue of this

proceeding and this Application in this District is proper pursuant to 28 U.S.c. §§ 1408 and 1409;

it appearing that notice of this Application and the opportunity for a hearing on this Application was

appropriate under the paricular circumstances and that no other or further notice need by given; and

after due deliberation and sufficient causc appcaring thcrcfor, it is hereby ORDERED

I. The Application shall be, and hereby is, GRANTED.

2. Capitalizcd terms not otherwise defined herein have the meanings givcn to

them in the Application, its attachments and the Verified Statement.

3. The Debtors are authorized to retain and employ Dcloitte Tax as tax service

providers and tax consultants for thc Debtors in their chapter I I cases, pursuant to sections 327(a)

and 328(a) (for contingent fees) of the Bankruptcy Code, Bankruptcy Rules 2014 and 2016, Local

Rule 2014-1 and the terms set forth in the Application (including the Engagement Letter attached

thereto) and consistent with the Verified Statement, nunc pro tunc to September I, 2005.

4. Deloitte Tax shall be compensated for such services and reimbursed for any

related cxpenses in accordance with sections 330 and 33 I of the Banktcy Code, the Bankrptcy

Rules, the Local Rules and any other applicable orders of this Court. All fccs requested by Deloitte

Tax will be subj ect to the review and approval of the Bankptcy Court pursuant to the applicable

provisions of the Banptcy Code.

5. Notwithstanding anything in the Engagement Letter to the contrar, prior to

the effective date of any plan of reorganization confirmed by the Court in these chapter I I cases, all

rcquests for payment of indenmity or contribution pursuant to thc Engagement Letter shall be made

by means of an application (interim or final as the case may be) and shall be subject to review by

the Court to ensure that paymcnt of such indemnity or contribution conforms to the terms of the

Engagement Letter and that thc fixing of the terms and conditions relating to such indenmity is not

2K&E 10797719,2

determined to have becn improvident in light of developments not capable of bcing anticipated at

the time of thc fixing of the terms and conditions relating to such indemnity, provided, hovæver,

that in no event shall Deloitte Tax be indemnified in the case of its own bad- faith, self-dealing,

breach of fiduciary duty (if any) (which, for the avoidance of doubt, will not include any breaches

bascd on ordinar negligcnce), gross negligcncc or wilful misconduct. Additionally, in no event

shall Deloitte Tax be indemnified if thc Committee, Offce of the U.S. Trustcc, the Debtors or a

representative of thcir estates asscrt a claim for, and a court detcrmines by final order that such

claim arose out of, Deloitte Tax's own bad-faith, self-dealing, breach of fiduciar duty (if any)

(which, for the avoidance of doubt, will not includc any breaches based on ordinary negligence),

gross negligence or wilful misconduct.

6. Prior to the cffective date of any plan of reorganization confirmed by thc

Cour for these chapter I I cases, the terms of the Engagement Letter shall be governed by the laws

of the state of Michigan.

7. Prior to the effective date of any plan of reorganization confirmed by the

Cour for these chapter I I cases, Deloitte Tax shall promptly notif' the Cour, the Debtors, counsel

for thc Debtors, the U.S. Trustee and counsel for thc Committee (the "Notice Parties") in writing of

any claim that is asserted or theatencd against Deloitte Tax or any claim that Deloitte Tax

rcasonably believcs may be asserted against Deloitte Tax relating to Dcloittc Tax's employment by

the Debtors and for which Deloittc Tax may be entitled to indemnity pursuant to the terms of the

Engagement Lcttcr (a "Claim"). If frloitte Tax fails to promptly notif' the Notice Parties of any

such Claim, then Dcloitte Tax shall not bc cntitled to any indemnity with respect to such Claim. If

Deloitte Tax complies with this paragraph as to any Claim, then Dcloitte Tax shall be entitled to

indemnification as to any such Claim pursuant to and to the extent providcd herein and in the

Engagement Lcttcr.

3

K&E 10797719,2

8. Dcloitte Tax shall submit a declaration stating whether it is aware of any

Claim that has been or may be asscrtcd against Deloittc Tax relating to Deloitte Tax's cmployment

by thc Debtors and for which Deloitte Tax may be entitled to indenmity pursuant to the tcrms hereof

and of thc Engagement Lcttcr with each and cvcry monthly invoice submitted in these cases.

9. In thc event that, durg the time which the foregoing limitations are

effectivc, Deloitte sccks reimbursement for attorneys' fees from thc Debtors pursuant to the

Application, thc invoices and supporting time records from such attorneys shall bc included in

Deloitte Tax's own application (interim or final, as the casc may be) and such invoices and time

records shall be subject to thc u.s. Trustee's guidelines for compensation and reimbursement of

expenscs and the approval of the Banptcy Cour under the standards of sections 330 and 331 of

thc Bankruptcy Codc without regard to whether such attorney has becn retained under section I i 03

of thc Bankrptcy Code and without rcgard to whether such attorney's services satisfY section

330(a)(3)(C) of the Bankptcy Code. Notwithstanding the foregoing, the Committee and the

Offce of the U.S. Trustee reserve the right to object to the allowance of any such fees (except for

any fees that arise in connection with any request for indenmity) on the grounds that such fees are

overhead and should rot be paid as reimbursable expenses.

10. The cntry of this Order does not operate to waivc any and all rights the

Debtors and their cstates may have to rccover property or to avoid liens or other propert interests

undcr the Banptcy Code.

I I. The Debtors arc authorized to take all actions necessary to effectuate the

relief granted pursuant to this Order in accordance with the Application.

12. The terms and conditions of this Order shall be immediately effcctive and

enforccable upon its entr.

4K&E 107977J9.2

13. The Cour rctains jurisdiction with respect to all matters ansing from or

rclatcd to the implementation of this Order.

Entered: November 10, 2005

/s/ Steven W. RhodesSteven W. Rhodes

1 . Chief Bankruptcy Judge

5

K&E 10797719.2

K&E 11416239.1


SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO RESPOND TO THIRD INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR

THE DEBTORS FOR ALLOWANCE OF INTERIM COMPENSATION FOR SERVICES RENDERED AND EXPENSES INCURRED FROM

APRIL 1, 2006 THROUGH AUGUST 31, 2006

PLEASE TAKE NOTICE THAT Deloitte Tax LLP (“Deloitte”) has filed its

Third Interim Fee Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for

Allowance of Interim Compensation for Services Rendered and Expenses Incurred from

April 1, 2006 through August 31, 2006 (the “Application”) pursuant to the Administrative Order

Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for


2 K&E 11416239.1

Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290]

(the “Compensation Procedures Order”).

PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You

may wish to review the Application and discuss it with your attorney, if you have one in

these cases. (If you do not have any attorney, you may wish to consult one.)

PLEASE TAKE FURTHER NOTICE THAT in accordance with the

Compensation Procedures Order, if you wish to object to the Court granting the relief sought in

the Application, or if you want the Court to otherwise consider your views on the Application, no

later than November 2, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as

the Court may hereafter order and of which you may receive subsequent notice, you or your

attorney must file with the Court a written response, explaining your position at:2

United States Bankruptcy Court 211 West Fort Street, Suite 2100

Detroit, Michigan 48226

PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the

Court for filing, you must mail it early enough so the court will receive it on or before the date

above.

PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents

so that they are received on or before November 2, 2006 at 4:00 p.m. prevailing Eastern

Time, in accordance with the Compensation Procedures Order, including to:

Scott Shekell Deloitte Tax LLP

600 Renaissance Center, Suite 900 Detroit, Michigan 48243-1595

2 Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

3 K&E 11416239.1

PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application

are timely filed and served, the Court may grant the Application and enter the order without a

hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for

the Eastern District of Michigan.

Dated: October 13, 2006 KIRKLAND & ELLIS LLP

/s/ Marc J. Carmel Richard M. Cieri (NY RC 6062)

Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900

-and-

David L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200

-and-

CARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

K&E 10964710.2

CERTIFICATE OF SERVICE

I, Marc Carmel, an attorney, certify that on the 13th day of October, 2006, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Third Interim Fee Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for Allowance of Interim Compensation for Services Rendered and Expenses Incurred from April 1, 2006 through August 31, 2006.

Dated: October 13, 2006

/s/ Marc J. Carmel Marc J. Carmel

Served via Electronic Mail

CREDITOR NAME CREDITOR NOTICE NAME EMAILA Freeman [email protected] Inc John Livingston [email protected] City Hall John Fabor [email protected] B Eaton [email protected] City Tax Collector Mike Keith [email protected] USA Inc Scott Salerni [email protected] G Best [email protected] Clay [email protected] County Collector Barb Neal [email protected] Kocinski [email protected] Of Eunice The Mayor at City Hall [email protected] Of Evart Roger Elkins City Manager [email protected] Of Kitchener Finance Dept Pauline Houston [email protected] Of Lowell Lowell Regional Wastewater [email protected] Of Marshall Maurice S Evans City Manager [email protected] Of Muskegon Derrick Smith [email protected] Of Port Huron Treasurer's Office [email protected] Of Rialto City Treasurer [email protected] Of Rochester Hills Kurt A Dawson City Assesor Treasurer [email protected] Of Salisbury Business License Div [email protected] Of Westland [email protected] Of Woonsocket Ri Pretreatment Division [email protected] Treasurer Tracy Horvarter [email protected] Treasurer [email protected] [email protected] [email protected] Saltz [email protected] Kemp [email protected] H Freedman [email protected] Heller [email protected] Youngman [email protected] Bruce Tobiansky [email protected] I Erman [email protected] M Casey [email protected] Gorman [email protected] Perry [email protected] Capital [email protected] Polymerland Val Venable [email protected] E Schulman [email protected]

Gold Lange & Majoros PC Stuart A Gold & Donna J [email protected]@glmpc.com

Hal Novikoff [email protected] Sullivan [email protected] A Plemmons [email protected] Clough [email protected] LaFleur [email protected] Saad [email protected] A Harris [email protected] Green [email protected] J Dawson [email protected] S Sawyer [email protected] Athanas [email protected] Delehant Esq [email protected] M Fischer Esq [email protected] Crumbo [email protected] Schultz [email protected] Stagg [email protected] Davis Rodriguez [email protected] Walzer [email protected] Fricke Inc [email protected] Crosby [email protected] Intermediate School [email protected] J Carmel [email protected] Fischer [email protected]

In re: Collins & Aikman Corp., et al.Case No. 05-55927 (SWR) Page 1 of 2

Served via Electronic Mail

CREDITOR NAME CREDITOR NOTICE NAME EMAILMichael R Paslay [email protected] Stamer [email protected] Department Of Treasury [email protected] O'Rourke [email protected] Paslay [email protected] Of Finance Corp Tax Branch [email protected] Dept Of Revenue 15663507 [email protected] Du Village De Lacolle [email protected] Nick Shah [email protected] Rosete [email protected] Hoffman [email protected] Benefit Guaranty Corporation Sara Eagle & Gail Perry [email protected] Benefit Guaranty Corporation Sara Eagle & Gail Perry [email protected] Schmidt [email protected] V Pantaleo [email protected] Canada Inc [email protected] Dublin [email protected] Contracting Company Tricia Sommers [email protected] Aurand [email protected] J Sidman [email protected] E McDowell [email protected] C Schrock [email protected] Feinstein [email protected] Canada Inc [email protected] J Diehl Jr [email protected] Weiss [email protected] A Leggett Collector Of Revenue [email protected] R Rose [email protected] Eagle [email protected] P Corcoran [email protected] Toby [email protected] County Treasurer PA Powers [email protected]

State Of MichiganMichigan Dept Of Environmental QualityEnvironmental Assistance Div [email protected]

State Of Michigan

Michigan Dept Of Treasury Collection DivOffice of Financial MgmtCashiers Office [email protected]

State Of Michigan Michigan Unemployment Insurance Agency [email protected] E Spence US Trustee [email protected] S LaPlante [email protected] Pryce [email protected] Administrator Jim Cambio [email protected] Radom [email protected] Of State Joseph T. Deters [email protected] Sherick [email protected] Capital Inc [email protected] Rentals Of Canada Inc [email protected] De Farnham Service de la Tresorerie [email protected] Canada Company [email protected] C Andrews [email protected] G Diehl [email protected] J Byrne [email protected]


Served via Overnight Mail

CREDITOR NAME CREDITOR NOTICE NAME ADDRESS1 ADDRESS2 CITY STATE ZIP COUNTRYAdvanced Composites Inc Rob Morgan 1062 S 4th Ave Sidney OH 45365-8977Akin Gump Strauss Hauer & Feld LLP Michael S Stamer Philip C Dublin 590 Madison Ave New York NY 10022American General Finance 505 S Neil St Champaign IL 61820-2500Assoc Receivables Funding Inc PO Box 16253 Greenville SC 29606Athens City Tax Collector Mike Keith PO Box 849 Athens TN 37371-0849Basf Corporation Charlie Burrill 1609 Biddle Ave Wyandotte MI 48192Bayer Material Sciences Linda Vesci 100 Bayer Rd Bldg 16 Pittsburgh PA 15205-9707BNY Midwest Trust Company Mary Callahan 2 North LaSalle St Ste 1020 Chicago IL 60602BNY Midwest Trust Company Roxane Ellwalleger 2 North LaSalle St Ste 1020 Chicago IL 60602Brown Corporation Mark Ferderber 401 S Steele Ste Ionia MI 48846Butzel Long PC Thomas B Radom 100 Bloomfield Hills Pkwy Ste 100 Bloomfield Hills MI 48304Canada Customs & Rev Agency Attn Receiver General 1 5 Notre Ave Sudbury ON P3A 5C2 CanadaCanada Customs & Rev Agency International Tax Service 2204 Walkley Rd Ottawa ON K1A 1B1 CanadaCharter Township Of Plymouth PO Box 8040 Plymouth MI 48170-4394City Of Albemarle Utilities Department 144 N Second St PO Box 190 Albemarle NC 28002-0190City Of Barberton Income Tax Division 104 3rd St NW Barberton OH 44203City Of Battle Creek Income Tax Division 10 N Division St Suite 114 49014 PO Box 1717 Battle Creek MI 49014City Of Canton Canton Income Tax Dept PO Box 9951 Canton OH 44711-9951City Of Dover Wastewater Labroratory 484 Middle Rd Dover NH 3820City Of Dover PO Box 818 Dover NH 03820-0818City Of Evart Recreation Dept 200 South Main St Evart MI 49631City Of Fullerton 303 W Commonwealth Ave Fullerton CA 92632City Of Havre De Grace Mary Ellen Hinckle 711 Pennington Ave Havre De Grace MD 21078City Of Longview Water Utilities PO Box 1952 Longview TX 75606City Of Los Angeles Dept Of Building And Safety 201 N Figueroa St No 786 File 54563 Los Angeles CA 90012City Of Phoenix City Attorneys Office 200 W Washington St 13th Fl Phoenix AZ 85003City Of Roxboro Tax Department PO Box 128 Roxboro NC 27573City Of St Joseph Water Department 700 BRd St St Joseph MI 49085-1355City Of Sterling Heights James P Bulhinger City Treasurer 40555 Utica Rd PO Box 8099 Sterling Heights MI 48311-8009City Of Williamston 161 E Grand River Williamston MI 48895City Treasurer Port Huron Police Department 100 Mcmorran Port Huron MI 48060Colbond Inc Don Brown Sand Hill Rd PO Box 1057 Enka NC 28782Collector Of Revenue Barbara J Walker 201 N Second St St Charles MO 63301Collins & Aikman Corp Stacy Fox 250 Stephenson Hwy Troy MI 48083Dayton Bag & Burlap Co Jeff Rutter 322 Davis Ave Dayton OH 45403-2910Dow Chemical Co David Brasseur 23030 Dow Center Midland MI 48674-0001DuPont Susan F Herr DuPont Legal D 7156 1007 N Market St Wilmington DE 19898Dykema Gossett PLLC Ronald Rose & Brendan Best 400 Renaissance Center Detroit MI 48243Enerflex Solutions LLC Todd McCallum 1515 Equity Dr 200 Troy MI 48084-8084ER Wagner Manufacturing Gary Torke 4611 North 32nd St Milwaukee WI 53209-6023Exxon Chemicals Law Dept 13501 Katy Fwy Houston TX 77079-1305Fisher Automotive Systems Fisher America Inc William Stiefel 1084 Doris Rd Auburn Hills MI 48326-2613Freudenberg Nok Inc 47690 E Anchor Ct Plymouth MI 48170

Ga Dept Of Revenue Director's Office for Taxpayer Services Division PO Box 105499 Atlanta GA 30348-5499Gaston County PO Box 890691 Charlotte NC 28289-0691Ge Capital PO Box 740434 Atlanta GA 30374Ge Capital PO Box 640387 Pittsburgh PA 15264-0387



CREDITOR NAME CREDITOR NOTICE NAME ADDRESS1 ADDRESS2 CITY STATE ZIP COUNTRYGe Capital PO Box 642444 Pittsburgh PA 15264Ge Capital Comm Serv Astro Dye PO Box 60500 Charlotte NC 28260Harford County Revenue 220 South Main St Bel Air MD 21014

Highwoods Forsyth Lp co Highwoods Properties Llc Attn Lease Administration2120 West End Ave Ste 100 Nashville TN 37203-5223

Highwoods Forsyth Lp co Highwoods Properties Llc Attn Lease Administration3100 Smoketree Ct Ste 600 Raleigh NC 27604

Hnk Michigan Properties co Rudolph libbe Properties 7255 Crossleigh Court Ste 108 Toledo OH 43617Indiana Department Of Revenue 100 N Senate Ave Indianapolis IN 46204-2253Indiana Dept Of Revenue PO Box 7218 Indianapolis IN 46207-7218Industrial Development Board of the City of Montgomery PO Box 4660 Montgomery AL 36103-4660Industrial Leasing Company PO Box 1803 Grand Rapids MI 49501Industrial Truck Sales & Svc PO Box 1807 Durham NC 27702-1807Inmet Division of Multimatic 35 West Milmot St Richmond Hill ON L4B 1L7 CanadaInternal Revenue Service SBSE Insolvency Unit Box 330500 Stop 15 Detroit MI 48232Intertex World Resources Trintex Corp Bill Weeks 500 Wedowee St Bowdon GA 30108-1541Invista 601 S LA Salle St Ste 310 Chicago IL 60605-1725ISP Elastomer Tim Gorman PO Box 4346 Houston TX 77210Janesville Products Laura Kelly 2700 Patterson Ave Grand Rapids MI 49546Keith Milligan 3745 C Us Hwy 80 W Phenix AL 36870Lake Erie Products Lilia Roman 321 Foster Ave Wood Dale IL 60191Lear Corp 21557 Telegraph Rd Southfield MI 48034Manpower C Garland Waller 30800 Northwestern Hwy Farmington Hills MI 48334Meridian Magnesium 2001 Industrial Dr Eaton Rapids MI 48827Meridian Park 2707 Meridian Dr Greenville NC 27834Ministre Du Revenu Du Quebec 3800 Marly Ste Foy QC G1X 4A5 CanadaMunicipality Of Port Hope PO Box 117 Port Hope ON L1A 3V9 CanadaNorth Loop Partners Ltd co Beer Wells Real Estate PO Box 3449 Longview TX 75606Office of Finance of Los Angeles Bankruptcy Auditor 3700 Wilshire Ste 310 Los Angeles CA 90010Orlando Corporation 6205 Airport Rd Mississauga ON L4V 1E3 Canada

Pension Benefit Guaranty Corporation Sara Eagle & Gail Perry 1200 K St NWOffice of the Chief Counsel Washington DC 20005-4026

Pine River Plastics Inc Barb Krzywiecki 1111 Fred W Moore Hwy St Clair MI 48079-4967PolyOne Corp Woody Ban 33587 Walker Rd Avon Lake OH 44012Prestige Property Tax Special 1025 King St East Cambridge ON N3H 3P5 CanadaPrinceton Properties 678 Princeton Blvd Lowell MA 1851Progressive Moulded Products Dan Thiffault 9024 Keele St Concord ON L4K 2N2 CanadaQrs 14 Paying Agent Church St Station PO Box 6529 New York NY 10249Qrs 14 Paying Agent Inc 50 Rockefeller Lobby 2 New York NY 10020-1605Railroad Drive Lp 100 Vesper Executive Pk Tyngsboro MA 01879-2710

Receiver General For Canada Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Ottawa ON K1A 1B1 CanadaReceiver General For Canada Industry Canada Als Financial Postal Station D Box 2330 Ottawa ON K1P 6K1 CanadaReceiver General for Canada 700 Leigh Capreol Dorval QC H4Y 1G7 CanadaReceiver General For Canada 11 Station St Belleville ON K8N 2S3 CanadaRevenue Canada Ottawa Technology Centre 875 Heron Rd Ottawa ON K1A 9Z9 CanadaRevenue Canada 275 Pope Rd Ste 102 Summerside PE C1N 5Z7 CanadaRiverfront Plastic Products Inc George Tabry 780 Hillsdale St Wyandotte MI 48192-7120Securities and Exchange Commission Midwest Regional Office 175 W Jackson Blvd Ste 900 Chicago IL 60604



CREDITOR NAME CREDITOR NOTICE NAME ADDRESS1 ADDRESS2 CITY STATE ZIP COUNTRYSelect Industries Corp Christine Brown 240 Detrick St Dayton OH 45404-1699Simpson Thacher & Bartlett LLP Peter Pantaleo Erin Casey & Alice Eaton 425 Lexington Ave New York NY 10017-3954South Carolina Dept Of Revenue Sales & Use Tax Division PO Box 125 Columbia SC 292020101Southco Lorraine Zinar 210 N Brinton Lake Rd Concordville PA 19331-9331Standard Federal Bank Daniel Watson 2600 West Big Beaver Rd Troy MI 48084State Of Alabama Department Of Revenue 50 N Ripley St Montgomery AL 36104State Of Michigan Dept Of Commerce & Nat Res PO Box 30004 Lansing MI 48909State Of Michigan Linda King PO Box 30457 Lansing MI 48909-7957State Of Michigan Matthew Rick Asst Attorney General PO Box 30754 Lansing MI 48909State Of Michigan State Of Michigan Mc Dept 77833 Detroit MI 48277-0833State Of Michigan State Secondary Complex 7150 Harris Dr PO Box 30015 Lansing MI 48909State of Michigan 430 W Allegan St Lansing MI 48918-0001

State of Michigan Central Functions Unit Jennifer Nelles Office of Child Support PO Box 30744 Lansing MI 48909-8244Stephen E Spence US Trustee 211 W Fort St Ste 700 Detroit MI 48226Summit Property Management Inc 24901 Northwestern Hwy 302 Southfield MI 48075Tate Boulevard I Llc First Plaza 1985 Blvd Se PO Box 2228 Hickory NC 28602Tax Collector County Of Fresno PO Box 1192 Fresno CA 937151192Tcs Realty Ltd 21 Albert St Trenton ON K8V 5R1 CanadaTeknor Financial Corporation Bruce B Galletly PO Box 538308 Atlanta GA 30353TG North America Raymond Soucie 1400 Stephenson Hwy Troy MI 48083The Corporation Of The Town Of Ingersoll 130 Oxford St 2nd Fl Ingersoll ON N5C 2V5 CanadaThe Town Of Pageland 126 North Pearl St PO Box 67 Pageland SC 29728Tom Heck Truck Service 1306 E Triumph Dr Urbana IL 61802Town Of Farmington 356 Main St Farmington NH 3835Town Of Farmville Farmville Downtown Partnership 115 West Church St Farmville NC 27828-1621Town Of Gananoque 30 King St East PO Box 100 Gananoque ON K7G 2T6 CanadaTown Of Lincoln Finance Office 100 Old River Rd PO Box 100 Lincoln RI 2865Town Of Old Fort PO Box 520 Old Fort NC 28762Town Of Pageland PO Box 67 Pageland SC 29728Town Of Troy 315 North Main St Troy NC 27371Tr Associates Fsia Inc 200 E Big Beaver Troy MI 48083Treasurer City Of Detroit PO Box 33525 Detroit MI 48232Unifi Inc 7201 W Friendly Ave Greensboro NC 27410-6237Uniform Color Co Randy Lueth 942 Brooks Ave Holland MI 49423Unique Fabricating Inc Tom Tekieke 800 Standard Pkwy Auburn Hills MI 48326-1415United States Attorney for the Eastern District of Michigan Attn Civil Division 211 W Fort St Ste 2001 Detroit MI 48226Valeo Inc Jerry Dittrich 3000 University Dr Auburn Hills MI 48326-2356Valiant Tool & Mold Inc General Fax 6775 Hawthorne Dr Windsor ON N8T 3B8 CanadaVari Form Inc Terry Nardone 12341 E 9 Mile Rd Warren MI 48089Vericorr Packaging fka CorrFlex Packaging Adriana Avila 251 Industrial Dr Evart MI 49631-8517Vespera Lowell Llc Blue Point Capital Bpv Lowell LLC 10 Livingston Pl 2nd Fl Greenwichn CT 6830Village Of Holmesville 205 Millersburg Rd PO Box 113 Holmesville OH 44633Village Of Rantoul 333 S Tanner Rantoul IL 61866

Visteon Climate Control One Village Center Dr Ste PO RFQ OfficeVan Buren Township MI 48111



CREDITOR NAME CREDITOR NOTICE NAME ADDRESS1 ADDRESS2 CITY STATE ZIP COUNTRY

W9 Lws Real Estate Limited co Lincoln Harris Llc 10101 Claude Freeman Dr Ste 200 N Charlotte NC 28262-2337Wachtell Lipton Rosen & Katz Hal Novikoff 51 W 52nd St New York NY 10019Wellington Green LLC 31100 Telegraph Rd Ste 200 Bingham Farms MI 48025


EXHIBIT B

Exhibit B

Name Title Service Line Hourly Rate Billable Hours Total Fees

General corporate historyATHANAS, JOHN A Senior Manager TAX 475 4.5 $2,138FRIESTEDT, THEIA A Manager TAX 475 46.2 $21,945GORDON, JARED H Senior Manager TAX 550 1.0 $550HOFFMAN, DAVID N Partner TAX 675 4.2 $2,835KROZEK, DEREK J Senior TAX 290 4.7 $1,363STARZYNSKI, STEVEN D Senior TAX 375 51.3 $19,238WRIGHT, CHARLES T Senior Manager TAX 450 8.0 $3,600ZIMET, LEE G Director TAX 675 6.0 $4,050BRIDENSTINE, TRAVIS J Staff TAX 245 0.5 $123EBENDICK, ROBIN MICHELE Staff TAX 200 1.3 $260STEINER, NANCY FERN Staff TAX 200 0.3 $60VERSTRAETE, KATELIJNE J Manager TAX 475 1.2 $570WALLACE, MADHURA VENI Staff TAX 65 4.0 $260HANNAH, JANICE R Staff TAX 65 7.2 $468NORTHROP, THOMAS VINCENT Staff TAX 200 1.5 $300

141.9 $57,759Internal Revenue Code Section 382 Limitation Analysis

FRIESTEDT, THEIA A Manager TAX 475 33.9 $16,103HOFFMAN, DAVID N Partner TAX 675 15.9 $10,733MARCEANTE, SAMANTHA JOSEPHINE Senior TAX 375 4.2 $1,575STARZYNSKI, STEVEN D Senior TAX 375 13.2 $4,950ANDERSON, KEVIN D Partner TAX 675 0.8 $540BRIDENSTINE, TRAVIS J Staff TAX 245 4.0 $980GERSTEL, KENNETH A Senior Manager TAX 550 1.8 $990GUNDRUM, JENNIFER M Manager TAX 475 0.5 $238ZIMET, LEE G Director TAX 675 2.4 $1,620

76.7 $37,728International Assignment Services Consulting

EBENDICK, ROBIN MICHELE Staff TAX 200 4.0 $800HEUSTED, ELAINE F Staff TAX 65 2.8 $179JORAH, CHRISTINE L Senior Manager TAX 450 24.4 $10,980MATA, CHARIDY R Staff TAX 65 0.1 $7MOMIN, JASMINE SULTANALI Staff TAX 200 39.0 $7,800ROZYCKA, KATARZYNA MARIA Staff TAX 200 4.9 $980SMITH, MEKEBA W Staff TAX 200 3.9 $780KRIZANIC, DOUGLAS Partner TAX 540 3.0 $1,620BOROWICZ, KATARZYNA MARIA Staff TAX 200 7.4 $1,480BANSAL, AMIT Senior Manager TAX 450 0.9 $405CARROLL, ROBERT E Director TAX 540 1.9 $1,026CILIBERTI, NICOLE E Staff TAX 200 0.5 $100HALE, JUNE ANNE Senior Manager TAX 450 1.5 $675MALHOLTRA, RAGHAV Staff TAX 175 4.2 $735NEWKIRK, RYAN D Staff TAX 200 2.5 $500PAHWA, AMIT Senior TAX 270 1.8 $486SHELTON, MICHELLE MARIE Senior TAX 270 1.2 $324

104.0 $28,876Loan staff arrangement state and local tax consulting

GUILLEN, JOHANNA TERESA Senior TAX 140 67.3 $9,42267.3 $9,422

Internal Revenue Service audit supportBOOCOCK, STEPHEN W Partner TAX 675 27.7 $18,698BOULET, WILLIAM P JR Partner TAX 675 49.2 $33,217KEENAN, JOHN R Director TAX 675 1.0 $682

77.9 $52,597Internal and External planning meetings

Exhibit B

Deloitte Tax LLPTax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors

For the Period of April 1, 2006 through August 31, 2006Sorted by Project and Professional for Tax Services

Exhibit B


Exhibit B



FRIESTEDT, THEIA A Manager TAX 475 9.0 $4,275HALE, JUNE ANNE Senior Manager TAX 475 0.5 $238HOFFMAN, DAVID N Partner TAX 675 29.2 $19,710STARZYNSKI, STEVEN D Senior TAX 375 17.5 $6,563ZIMET, LEE G Director TAX 675 7.2 $4,860SHEKELL, SCOTT L Partner TAX 575 1.0 $575

64.4 $36,220Chapter 11 administration

ATHANAS, JOHN A Senior Manager TAX 475 33.5 $15,913FRIESTEDT, THEIA A Manager TAX 475 2.2 $1,045HOFFMAN, DAVID N Partner TAX 675 2.1 $1,418KONSTANTINIDIS, ANDRIANA DONNA Staff TAX 65 0.9 $55KROZEK, DEREK J Senior TAX 290 77.7 $22,533PATTERSON, MARY ANN Staff TAX 65 12.0 $780STARZYNSKI, STEVEN D Senior TAX 375 2.6 $975TEGGART, MARK JOHN JR Staff TAX 200 68.3 $13,660BOOTHE, DEONNA LYNN Staff TAX 65 19.5 $1,268HEUSTED, ELAINE F Staff TAX 65 0.3 $16DEPP, MEGHAN KATHLEEN Staff TAX 200 2.9 $580WILLIAMS, SHELLEY Staff TAX 65 0.5 $33BARRON, LUANNE Staff TAX 65 0.3 $20BOOCOCK, STEPHEN W Director TAX 675 0.8 $540JORAH, CHRISTINE L Senior Manager TAX 450 0.4 $180SHEKELL, SCOTT L Partner TAX 575 4.0 $2,300

227.9 $61,314Computation of stock basis

HOFFMAN, DAVID N Partner TAX 675 1.3 $892ZIMET, LEE G Director TAX 675 2.6 $1,755

3.9 $2,647Calculation of tax basis balance sheet

FRIESTEDT, THEIA A Manager TAX 475 98.1 $46,598HOFFMAN, DAVID N Partner TAX 675 32.5 $21,944STARZYNSKI, STEVEN D Senior TAX 375 93.9 $34,781ATHANAS, JOHN A Senior Manager TAX 475 14.0 $6,653

238.5 $109,9759100 relief regarding Internal Revenue Service Audit

ANDERSON, KEVIN D Partner TAX 675 0.3 $2030.3 $203

Consultation regarding sale of European subsidiariesHOFFMAN, DAVID N Partner TAX 675 2.0 $1,350

2.0 $1,350Consolidated Return Issues

AXELROD, LAWRENCE M Principal TAX 675 0.7 $473HOFFMAN, DAVID N Partner TAX 675 8.1 $5,468SHEKELL, SCOTT L Partner TAX 575 6.5 $3,738SHEKELL, SCOTT L Partner TAX 675 5.1 $3,443

20.4 $13,120Specialized Tax Issues

HOFFMAN, DAVID N Partner TAX 675 10.8 $7,290FRIESTEDT, THEIA A Manager TAX 475 2.7 $1,283GERSTEL, KENNETH A Senior Manager TAX 550 1.4 $770GUNDRUM, JENNIFER M Manager TAX 475 4.5 $2,138SHEKELL, SCOTT L Partner TAX 575 8.0 $4,600SHEKELL, SCOTT L Partner TAX 675 1.0 $675

28.4 $16,755Assistance regarding state of Michigan audit

GUILLEN, JOHANNA TERESA Staff TAX 140 9.3 $1,302WRIGHT, CHARLES T Senior Manager TAX 450 14.9 $6,705

24.2 $8,007

LACHOWICZ, MARK T Senior Manager TAX 475 0.3 $1430.3 $143

Advice with respect to the state tax aspects of the post-bankruptcy environment, focusing on optimization of tax structure for state tax purposes.

Exhibit B


Exhibit B



Consultation regard asset saleFRIESTEDT, THEIA A Manager TAX 475 28.5 $13,538HALL, THERESA ANN Director TAX 675 0.6 $405HOFFMAN, DAVID N Partner TAX 675 17.3 $11,678STARZYNSKI, STEVEN D Senior TAX 375 9.4 $3,525WRIGHT, CHARLES T Senior Manager TAX 450 5.5 $2,475ZIMET, LEE G Director TAX 675 6.5 $4,388ATHANAS, JOHN A Senior Manager TAX 475 3.0 $1,425SHEKELL, SCOTT L Partner TAX 575 1.7 $978

72.5 $38,410Review of bankruptcy plan details, summary of tax relevant items and potential tax consequences

FRIESTEDT, THEIA A Manager TAX 475 6.3 $2,993HOFFMAN, DAVID N Partner TAX 675 4.7 $3,173SHEKELL, SCOTT L Partner TAX 575 2.0 $1,150

13.0 $7,315Determine the state tax consequences

STARZYNSKI, STEVEN D Senior TAX 375 0.5 $188WRIGHT, CHARLES T Senior Manager TAX 450 4.2 $1,890

4.7 $2,078Value Added Tax (VAT) registration consultation

STREET, ANDREW J Senior Manager TAX 550 4.9 $2,695VERSTRAETE, KATELIJNE J Manager TAX 475 6.0 $2,850

10.9 $5,545Preparation of federal income tax return for Collins & Aikman Corporation and Subsidiaries

AGNONE, MATTHEW L Manager TAX 175 50.5 $8,838ATHANAS, JOHN A Senior Manager TAX 175 61.0 $10,675BALRAM, RAMAKRISHNA Manager TAX 175 34.4 $6,020BONDILI, SASI KIRAN SINGH Staff TAX 175 196.5 $34,387GRACZYK, LAUREN CATHERINE Staff TAX 175 8.0 $1,400KROZEK, DEREK J Senior TAX 175 415.1 $72,868MAYO, JONATHAN EMMANUAL Staff TAX 175 23.0 $4,025NEWMAN, DEANN F Senior Manager TAX 175 11.2 $1,960PANCHALA, SAPTAGIRIDHARA Staff TAX 175 10.0 $1,750PATTERSON, MARY ANN Staff TAX 65 1.5 $98SATYA, PAPARAO BALA NAGU Staff TAX 175 61.5 $10,763SHARMA, RAKESH Staff TAX 175 114.8 $20,090TEGGART, MARK JOHN JR Staff TAX 175 97.6 $17,080URBANIAK, JULIE JOHNSON Manager TAX 175 7.5 $1,313WRIGHT, DAVID L Senior Manager TAX 175 33.6 $5,880ATHANAS, JOHN A Senior Manager TAX 175 4.5 $788GOSIKONDA, ASHOK KUMAR Staff TAX 175 50.5 $8,838HIBNER, DAVID M Manager TAX 175 4.0 $700KALUVALA, RAJENDRA Staff TAX 175 6.0 $1,050PARROTT, VIRGINIA Staff TAX 65 18.3 $1,190BAGGA, GURPREET Staff TAX 175 43.0 $7,525GODASI, SANDEEP KUMAR Staff TAX 175 80.6 $14,105GOPI, ROHAN Staff TAX 175 1.3 $228MAHENDRA, RITESH Staff TAX 175 21.8 $3,815MARTIN, LINDA R Director TAX 175 1.5 $263SHEKELL, SCOTT L Partner TAX 175 5.0 $875VENKATA PRASAD, JONNAVITTULA Staff TAX 175 66.9 $11,708

1,429.6 $248,226

Total hours and amount sought 2,608.8 $737,686

EXHIBIT C

Exhibit C

Exhibit C

Billable Fixed BillableInitials Date Description Time Rate Fees

AGNONE, MATTHEW LMLA 6/13/2006 Compliance Kick off Meeting with D&T team. 3.0 175 $525MLA 8/3/2006 Assist Derek with miscellaneous entities C&A Europe, Collins & Aikman Corp, Intellimold 1.5 175 $263MLA 8/4/2006 Review federal returns - Hopkins, SAF Services 2.0 175 $350MLA 8/14/2006 Top review federal returns - C&A Properties, C&A Interiors, Wickes Asset Management 3.0 175 $525MLA 8/21/2006 Top review federal returns - Wickes Manufacturing Company 6.0 175 $1,050MLA 8/22/2006 Review federal returns - Dura Convertible Systems and send review points back to preparer 2.0 175 $350MLA 8/24/2006 Review federal returns - Dura Convertible Systems second review 3.0 175 $525MLA 8/25/2006 Review federal returns - Waterstone, Gamble Development, Comet Acoustics (smaller entities) 4.0 175 $700MLA 8/26/2006 Review federal returns - Collins & Aikman Development Co, C&A International Corp 4.0 175 $700MLA 8/27/2006 Review federal tax returns. - follow up with Wickes Manufacturing Company re: FAS 106 liability 1.0 175 $175MLA 8/28/2006 Review federal tax returns. - C&A Accessory Mats 3.0 175 $525MLA 8/29/2006 Review federal tax returns. - continue with C&A Accessory Mats review 1.0 175 $175MLA 8/30/2006 Review federal tax returns. - Collins & Aikman Plastics Co and send review points to preparer 9.0 175 $1,575MLA 8/31/2006 Review federal tax returns. - second review of Collins & Aikman Plastics Co 8.0 175 $1,400

50.5 $8,838ANDERSON, KEVIN DKDA 5/31/2006 Conference call with David Hoffman to discuss section 382 value restoration election, other section 382 issues. 0.8 675 $540KDA 6/1/2006 Conf. Ken Cohen to discuss 9100 relief for section 382 value restoration elections; message to David Hoffman. 0.3 675 $203

1.1 $743ATHANAS, JOHN AJAA 4/18/2006 Bankruptcy administration discussions. 0.5 475 $238JAA 4/3/2006 Reviewing incorporation documents for C&A Products. 1.0 475 $475JAA 4/8/2006 C&A History - Summarizing information obtained from reviewing Articles of Incorporation documents. 2.0 475 $950JAA 4/18/2006 C&A History discussions. 1.0 475 $475JAA 4/19/2006 Reviewing billing analysis reports for the month of March. 1.0 475 $475JAA 5/25/2006 C&A bankruptcy administration and reviewing interim fee application. 4.0 475 $1,900JAA 5/26/2006 Reviewing monthly statement. 1.0 475 $475JAA 5/31/2006 Bankruptcy administration discussions and review of monthly statement. 2.5 475 $1,188JAA 6/5/2006 C&A interim fee application discussions and review. 1.5 475 $713JAA 6/6/2006 Interim Fee application and monthly statement review. 1.5 475 $713JAA 6/8/2006 Interim fee application discussions & review. 1.0 475 $475JAA 6/12/2006 C&A bankruptcy administration. 2.0 475 $950JAA 6/27/2006 C&A monthly statement review and analyzing status of project 2.0 475 $950JAA 6/13/2006 C&A cosourcing planning meeting with engagement team & meeting preparation 5.0 175 $875JAA 6/15/2006 Discussions with K. Cleveland regarding status of tax packages and trial balances 1.0 175 $175JAA 6/15/2006 Tax package review and discussions with engagement team 1.0 175 $175JAA 6/16/2006 Tax return preparation discussions and reviewing data received thus far 2.0 175 $350JAA 6/27/2006 Discussions regarding tax package data issues 1.0 175 $175JAA 6/29/2006 Discussions regarding tax package data issues 1.0 175 $175JAA 7/6/2006 Assistance in calculation of tax basis balance sheet 1.0 475 $475JAA 7/18/2006 Calculation of tax basis balance sheet 2.0 475 $950JAA 7/19/2006 Assistance in calculation of tax basis balance sheet 2.0 475 $950JAA 7/21/2006 Assistance in calculation of tax basis balance sheet 1.5 475 $713JAA 7/25/2006 Bankruptcy administration 1.5 475 $713JAA 7/27/2006 Bankruptcy administration 1.5 475 $713JAA 7/31/2006 C&A tax return discussions and review 1.5 175 $263JAA 7/5/2006 Discussions with Derek and Matt regarding status of compliance 1.0 175 $175JAA 7/11/2006 C&A co-sourcing discussions and status updates 1.0 175 $175JAA 7/13/2006 Cosourcing return discussions with Derek & Matt 1.0 175 $175JAA 8/8/2006 Chapter 11 administration 1.0 475 $475

Statement by Deloitte Tax LLPTax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors

For the Month of April 1, 2006 through August 31, 2006Sorted by Day and Professional for Tax Services

Exhibit C


JAA 8/1/2006 Chapter 11 administration 1.5 475 $713JAA 8/1/2006 Update meeting on status of reorganization 1.0 475 $475JAA 8/3/2006 Chapter 11 administration 1.0 475 $475JAA 8/7/2006 C&A reorganization follow up 1.0 475 $475JAA 8/8/2006 Bankruptcy reorganization discussions 1.0 475 $475JAA 8/10/2006 C&A reorganization - Soft Trim basis 1.0 475 $475JAA 8/11/2006 Chapter 11 administration 1.0 475 $475JAA 8/14/2006 Soft-Trim tax basis calculations 2.0 475 $950JAA 8/15/2006 Soft-Trim Reorganization analysis 1.5 475 $713JAA 8/16/2006 Chapter 11 administration and follow up. 1.5 475 $713JAA 8/17/2006 Soft-Trim reorganization analysis 1.0 475 $475JAA 8/17/2006 Chapter 11 administration 1.0 475 $475JAA 8/18/2006 Following up on issues and administration 1.5 475 $713JAA 8/18/2006 Prepare summary of services provided to date per J. Heckman 2.5 475 $1,188JAA 8/21/2006 Soft-Trim reorganization analysis 2.0 475 $950JAA 8/24/2006 Chapter 11 administration 2.0 475 $950JAA 8/28/2006 Chapter 11 administration 1.0 475 $475JAA 8/1/2006 C&A tax return update discussions 1.5 175 $263JAA 8/3/2006 Tax return discussions 1.0 175 $175JAA 8/8/2006 C&A status call and update discussions 2.0 175 $350

Exhibit C


JAA 8/10/2006 Tax return update & discussions 1.5 175 $263JAA 8/14/2006 US Federal income tax return compliance 1.5 175 $263JAA 8/15/2006 US Federal Income tax return compliance 2.5 175 $438JAA 8/16/2006 U.S. income tax return compliance 2.0 175 $350JAA 8/17/2006 US Federal income tax return compliance and follow up 2.0 175 $350JAA 8/18/2006 US Federal income tax return compliance 2.0 175 $350JAA 8/21/2006 US Federal income tax return compliance 1.5 175 $263JAA 8/22/2006 US Federal income tax return compliance 3.0 175 $525JAA 8/23/2006 US Federal income tax return compliance 2.0 175 $350JAA 8/24/2006 US Federal income tax return compliance 2.0 175 $350JAA 8/28/2006 C&A tax return issue follow up 3.5 175 $613JAA 8/29/2006 C&A tax return issue follow up 3.5 175 $613JAA 8/29/2006 C&A 2005 tax return review 3.5 175 $613JAA 8/30/2006 Preparing significant issues memo 2.5 175 $438JAA 8/30/2006 Researching worthless stock/bad debt issue 2.5 175 $438JAA 8/30/2006 Researching the deductibility of bankruptcy related professional fees 3.0 175 $525JAA 8/31/2006 Professional fee deductibility research 2.0 175 $350JAA 8/31/2006 Tax return review 2.5 175 $438JAA 8/31/2006 2005 tax return issue follow up 2.5 175 $438

120.5 $37,588AXELROD, LAWRENCE MLMA 5/18/2006 Consolidated Return Issues. 0.7 675 $473

0.7 $473BAGGA, GURPREET GB 8/14/2006 Worked on 1122 1.0 175 $175GB 8/15/2006 Worked on 1122 and Worked on Mobis 2.5 175 $438GB 8/16/2006 Worked on Collins & Aikman Mobis,LLC for 7.5hrs and 0.5 hrs on 1122 8.0 175 $1,400GB 8/17/2006 Worked for 5 hrs on C & A Carpet and Acoustics (MI), 2 hrs on C & A Accessory Mats, 1 hr on Hopkins Services 8.0 175 $1,400GB 8/18/2006 Worked on Wickes Manufacturing Company for 4 hrs and for 4.5 hrs on C & A Accessory Mats 8.5 175 $1,488GB 8/21/2006 Worked on Wickes Manufacturing Co and C & A Accessory Mats 13.0 175 $2,275GB 8/22/2006 Worked on Wickes Manufacturing Co 0.5 175 $88GB 8/23/2006 Made changes to C & A (Asia) and Wickes Manufacturing Company 1.5 175 $263

43.0 $7,525BALRAM, RAMAKRISHNA RB 6/12/2006 Collins & Aikman - helping Rohan getting mapping of trial balance, reviewing mapping of trial balance. 2.5 175 $438RB 6/19/2006 Worked on reviewing beginning of year balances for federal return. 2.0 175 $350RB 6/21/2006 Worked on reviewing the beginning of year balances from p/y end of year amounts for B/S. 1.0 175 $175RB 6/22/2006 Worked on reviewing the beginning of year balances from prior year end of year amounts for balance sheet. 2.0 175 $350RB 6/23/2006 Collins & Aikman: Helped Saptagiri in mapping trial balance, imported into CORPTax CS. 1.5 175 $263RB 6/26/2006 Explaining work to Satya and answering his questions; checking trial balances for importing; downloading p/y 5471s. 2.0 175 $350RB 6/27/2006 Worked on explaining filling descriptive information in CORPTax for international entities; reviewing beginning of year balances for few international entities in

CORPTax CS. 3.5 175 $613

RB 6/28/2006 Worked on helping Satya and Sasi Kiran on descriptive information filling and beginning of year balances of International entities 0.9 175 $158RB 6/29/2006 Helping Rakesh in explaining work, answering questions, checking the differences. 0.5 175 $88RB 6/30/2006 Helping Rakesh with questions 0.2 175 $35RB 8/14/2006 Worked on getting 1122 reports creation, explaining, call with Derek, downloading files 1.1 175 $193RB 8/15/2006 Worked in explaining work to Satya, Sasi Kiran, Gurpreet 1.4 175 $245RB 8/16/2006 Helping Team with questions, explaining work, reviewing 3.5 175 $613RB 8/17/2006 Helping team members with questions on mapping, lookup, prior year return M-1s 1.5 175 $263RB 8/18/2006 Helping team with questions on preparation of returns, m-1 workpapers, reviewing Wps/returns 3.0 175 $525RB 8/21/2006 Worked on SAF Services, Wickes Mfg, C&A Automotive Asia, C & A Acoustics 3.4 175 $595RB 8/22/2006 Explaining work to Venkat, helping team with questions. 1.3 175 $228RB 8/25/2006 Worked on helping Sasi kiran, Ashok with questions on review points 1.2 175 $210RB 8/28/2006 Worked in helping Ashok in answering questions on R/E difference, reclasses 0.5 175 $88RB 8/29/2006 Helping Sasi Kiran, Ashok with questions 0.6 175 $105RB 8/31/2006 Worked on helping on questions on Collins and Aikman on R/E differences 0.8 175 $140

34.4 $6,020

Exhibit C


BANSAL, AMITAB 8/30/2006 Review estimated tax computation for David Czupski 0.9 450 $405

0.9 $405BARRON, LUANNE LB 8/9/2006 Bankruptcy administration 0.3 65 $20

0.3 $20BONDILI, SASI KIRAN SINGH SKB 6/13/2006 Worked on entering beginning of year balances for Collins & Aikman Enterprise. 1.0 175 $175SKB 6/14/2006 Worked on entering beginning of year Balances for Collins & Aikman Enterprise. 10.0 175 $1,750SKB 6/15/2006 Worked on entering beginning of year Balances for Collins & Aikman Enterprise. 8.0 175 $1,400SKB 6/16/2006 Worked on Reviewing Printing of 1120s for Collins & Aikman. 3.0 175 $525SKB 6/20/2006 Worked on Entering and reviewing beginning of year Balances. 5.0 175 $875SKB 6/22/2006 Worked on Entering and reviewing beginning of year Balances. 8.0 175 $1,400SKB 6/23/2006 Worked on entering and reviewing beginning of year Balances. 8.0 175 $1,400SKB 6/27/2006 Worked on Entering beginning of year Balances for International Entities 8.0 175 $1,400SKB 6/28/2006 Worked on Entering beginning of year Balances for International Entities and Descriptive Details 10.0 175 $1,750SKB 6/29/2006 Worked on uploading beginning of year balances and Descriptive information for 8858s 2.0 175 $350SKB 6/30/2006 Worked on uploading BOY balances and Descriptive information for 8858s 9.5 175 $1,663SSB 8/15/2006 Worked on creating workpapers for domestic entities 2.5 175 $438SSB 8/16/2006 Worked on workpapers and Return of JPS Automotive, Inc. 8.3 175 $1,444SSB 8/17/2006 Worked on workpapers and Return of C&A Interiors and C&A Automotive Interiors. 10.0 175 $1,750SSB 8/18/2006 Worked on preparing workpapers for C&A Fabrics and JPS Automotive 9.5 175 $1,663SSB 8/19/2006 Worked on JPS automotive and C& A Fabrics workpapers 6.5 175 $1,138SSB 8/20/2006 Worked on JPS Automotive workpapers, Return & C & A Interiors workpapers, Return and Uploaded in eRoom and C & A Fabrics workpapers 8.5 175 $1,488SSB 8/21/2006 Worked on workpapers and Return of C & A Fabrics entity 9.5 175 $1,663SSB 8/22/2006 Worked on C & A Fabrics workpapers and Return 9.5 175 $1,663SSB 8/23/2006 Worked on workpapers of C & A Auto Interiors 3.5 175 $613SSB 8/24/2006 Worked on workpapers of C & A Auto Interiors 3.3 175 $569SSB 8/25/2006 Worked on C & A Auto Interiors and C & A Carpet & Acoustics TN workpapers and Return 8.3 175 $1,444SSB 8/26/2006 Worked on finalizing workpapers and Return of C & A Fabrics, Acoustics (TN) and other entities 4.5 175 $788SSB 8/27/2006 Worked on finalizing workpapers and Return of C & A different entities and uploaded in eRoom 9.5 175 $1,663SSB 8/28/2006 Worked on clearing review points of C & A Acoustics (TN) and finalizing workpapers of CA Auto Interiors 8.0 175 $1,400SSB 8/29/2006 Worked on JPS Automotive workpapers and Return and uploaded in eRoom 8.0 175 $1,400SSB 8/30/2006 Worked on clearing review points of C & A Accessory mats 6.0 175 $1,050SSB 8/31/2006 Worked on Review points of C & A Accessory Mats and Carpet Acoustics (TN) and uploaded return and workpapers in eRoom 8.8 175 $1,531

196.5 $34,388BOOCOCK, STEPHEN WSWB 4/5/2006 Meet with J. Heckman, W.Boulet, R. Norred & E. White to discuss status of IRS audit and issues prior to monthly status meeting with IRS exam team, attend monthly

status meeting, discuss action points resulting including use of webcast for preparing field engineers4.4 675 $2,984

SWB 4/6/2006 Discuss plans to use Placeware/webcast technology by W. Boulet to deliver preparatory training to C&A field engineers with J. Martin of Deloitte Tax 0.3 675 $169SWB 4/7/2006 Review e-mail from J. Heckman to field engineers re IRS questionnaire & Deloitte Tax webcast, forward to W. Boulet & J. Martin with instructions for arranging the

webcast0.8 675 $506

SWB 4/11/2006 Discuss placeware on research credit and review PowerPoint slides with W. Boulet 0.6 675 $392SWB 5/9/2006 Review Gene White e-mail regarding sampling methodology & exceptions for nonrecurring items, reclassifications & e-mail response 0.1 675 $54SWB 5/15/2006 Attend monthly IRS status meeting with IRS exam team together with R Norred and E.White 3.2 675 $2,133SWB 6/27/2006 Conference call w/ Jennifer Heckman, Robin Norred & Gene White to plan for next status meeting on Thursday including discussion of strategy re: research credit

audit & interview of Textron & C&A employees 1.3 675 $844

SWB 6/29/2006 Complete notes from conference call on Tuesday, phone conversation w/ Gene White to discuss how the monthly status meeting went. 0.7 675 $473SWB 7/20/2006 Respond to e-mails from J. Heckman re IRS monthly status meeting on 7/26 and IRS meeting regarding Section 351 transactions of 8/28-29 0.3 675 $169SWB 7/31/2006 Phone conversation with E. White to discuss status of IRS audit of research & development credit, the upcoming interview regarding the contingent liability companies

and other issues discussed in last progress meeting with the IRS 0.8 675 $560

SWB 8/1/2006 Phone conversation with J. Keenan regarding E. White questions concerning IRS process in dealing with section 351 listed transactions 0.5 675 $338SWB 8/4/2006 Telephone conversation with D.Blattner, consultant, re his experience settling contingent liability transactions with the IRS including what penalties the IRS might

assert, draft notes for discussion with E. White next week 0.8 675 $506

SWB 8/7/2006 Review IRS Engineer's worksheet supporting qualified wages together with employee questionnaires in preparation for conference call, discuss by conference call with W. Boulet, together with J. Heckman, R. Norred and E. White, the status of IRS audit of re

2.0 675 $1,350

SWB 8/14/2006 Travel Detroit to Southfield, participate in meeting with IRS Team Coordinator, Engineer & Engineer Manager; together with J. Heckman, R. Norred, E. White & W. Boulet to discuss approach to resolving differences concerning allowable research expenses for audit

3.9 675 $2,646

Exhibit C


SWB 8/22/2006 Prepare analysis of activities since September 2005 relating to C&A IRS audit and forward to J. Athanas for consolidation and delivery to C&A 0.8 675 $560SWB 8/28/2006 Travel Detroit Office to Southfield for meeting with J. Heckman & E. White to prepare for IRS interview on Tuesday, Participate in conference call with outside

counsel, T. Haynes, together J. Heckman & E. White, re IRS interview on Tuesday 3.1 675 $2,079

SWB 8/29/2006 Participate in IRS interview of E. White regarding CARMI transactions, together with outside counsel, T. Maynes, and J. Heckman 5.2 675 $3,49028.5 $19,251

BOOTHE, DEONNA LYNNDLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 5/31/2006 Chapter 11 Administration. 1.5 65 $98DLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 5/3/2006 Chapter 11 Administration. 0.3 65 $16DLB 6/13/2006 Engagement addendums. 1.0 65 $65DLB 6/14/2006 Engagement addendums. 0.5 65 $33DLB 6/23/2006 Collins & Aikman administration. 0.5 65 $33DLB 6/29/2006 Generated billing letters and documentation, prepared UPS shipments. 3.0 65 $195DLB 8/21/2006 Chapter 11 administration 1.5 65 $98DLB 8/22/2006 Chapter 11 administration 1.0 65 $65DLB 8/21/2006 Preparation of monthly statement 1.5 65 $98DLB 8/22/2006 Preparation of monthly statement 2.0 65 $130DLB 8/23/2006 Chapter 11 administration 1.0 65 $65DLB 8/21/2006 Monthly statement preparation 2.0 65 $130DLB 8/21/2006 Chapter 11 administration 2.0 65 $130DLB 8/22/2006 Chapter 11 administration 0.5 65 $33

19.5 $1,268BOROWICZ, KATARZYNA MARIA KMB 7/25/2006 Clear points in T. Woody's return. Lots of foreign trips to enter to form 2555 2.8 200 $560KMB 8/11/2006 Prepare 2005 federal and state tax return 1.5 200 $300KMB 8/29/2006 Prepare 2005 tax return for Christopher Thomas, prepare tax equalization, add foreign tax info to the return 1.8 200 $360KMB 8/30/2006 Prepare 2005 Tax Return for Kevin Diefenbaker 1.3 200 $260

7.4 $1,480BOULET, WILLIAM P JRWPB 4/5/2006 Teleconference w/ Gene White and Steve Boocock. Updated and planned immediate next steps in IRS R&D audit process 0.5 675 $338WPB 4/6/2006 Reviewed Jennifer Heckman's (C&A) email to sampled employees; teleconference w/ Jan Martin (D&T), discussed plans web conference for C&A employees. 0.4 675 $270

WPB 4/7/2006 Review e-mail from J. Heckman to field engineers re IRS questionnaire & Deloitte Tax webcast, forward to W. Boulet & J. Martin with instructions for arranging the webcast

3.3 675 $2,228

WPB 4/10/2006 Completed draft of Placeware presentation for webcast. 7.7 675 $5,198WPB 4/11/2006 Reviewed draft Placeware presentation w/ Steve Boocock (Deloitte); modified presentation, forwarded to Jennifer Heckman & Gene White (C&A) for comment;

planned broadcast details w/ Jan Martin (Deloitte); reviewed content & process w/ Gene White.2.6 675 $1,755

WPB 4/12/2006 Conducted Placeware presentation; followed up w/ Jennifer Heckman (C&A) and Jan Martin (Deloitte) re: next steps for recording web access to presentation. 2.5 675 $1,688

WPB 5/11/2006 Conference call w Jennifer Heckman & Gene White, consulted concerning IDR response and questionnaires issued by IRS. 1.7 675 $1,148WPB 5/17/2006 Conferred w/ client re: responses to IRS Questionnaires 2.4 675 $1,623WPB 5/18/2006 Conferred w/ client re: responses to IRS Questionnaires 4.5 675 $3,038WPB 5/22/2006 Conferred w client (Gene White, Robin Norred) concerning responses to IRS questionnaires 2.6 675 $1,755WPB 8/7/2006 Conference call with Gene White, Jennifer Heckman, Robin Norred, and Steve Boocock to discuss progress and next steps in R&D credit examination 1.2 675 $810WPB 8/7/2006 Reviewed documentation provided by Gene White 2.1 675 $1,418WPB 8/9/2006 Teleconferenced with Gene White, Jennifer Heckman and prepared for call 1.7 675 $1,148WPB 8/11/2006 Reviewed materials provided by Gene White for upcoming IRS meeting; prepared materials and provided to Gene White 1.3 675 $878WPB 8/13/2006 Reviewed documents provided by Gene White in preparation for upcoming IRS meeting 4.5 675 $3,038WPB 8/14/2006 Conducted meetings with IRS, Gene White, Jennifer Heckman, Robin Norred, and Steve Boocock re: R&D credit claim 7.0 675 $4,725WPB 8/22/2006 Reviewed documentation provided by Gene White; discussed with Gene White 1.2 675 $810WPB 8/31/2006 Reviewed documentation provided by Robin Norred; teleconferenced w Gene White 2.0 675 $1,350

49.2 $33,213BRIDENSTINE, TRAVIS JTJB 5/30/2006 Research on C&A consolidation and 2003-65 calculation 0.5 245 $123TJB 5/10/2006 Researching and responding to Theia's questions about use of first tier subs for NUBIG calculation 1.0 245 $245TJB 5/16/2006 Making Theia and David's changes to NUBIG calculations. 0.5 245 $123

Exhibit C


TJB 6/7/2006 Lee Zimet's changes to NUBIG calc, research regarding 382(l)(1). 2.5 245 $6164.5 $1,106

CARROLL, ROBERT E REC 8/16/2006 C. Horn - concurred 05 1040 0.9 540 $486REC 8/21/2006 Chris Horn - sign 05 return 0.4 540 $216REC 8/21/2006 Chris Horn - sign 05 return 0.6 540 $324

1.9 $1,026CILIBERTI, NICOLE E NEC 8/10/2006 Meeting with Jasmine Momin for C&A Transition 0.5 200 $100

0.5 $100DEPP, MEGHAN KATHLEEN MKD 6/23/2006 Worked on Collins & Aikman conflicts check time for Tom N. 0.7 200 $140MKD 6/27/2006 Checked conflicts for Collins & Aikman xls files for Julie and Tom. 2.2 200 $440

2.9 $580EBENDICK, ROBIN MICHELERME 4/18/2006 Comperchio,prepared amended federal and state 2005 returns. 4.0 200 $800RME 5/16/2006 Comperchio, prepared 2005 Form 1040X. 1.3 200 $260

5.3 $1,060FRIESTEDT, THEIA ATAF 4/3/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussed these same topics with Starzynski and

Hoffman.2.4 475 $1,140

TAF 4/3/2006 Read various correspondence, technical issues related to stock basis. 1.7 475 $808TAF 4/4/2006 Read correspondence- internal and external. 0.9 475 $428TAF 4/4/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). 5.1 475 $2,423TAF 4/5/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussions about both topics with Starzynski. 6.0 475 $2,850TAF 4/5/2006 Read correspondence- internal . 0.8 475 $380TAF 4/6/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussions about both topics with Starzynski &

Hoffman.3.7 475 $1,758

TAF 4/6/2006 Read and compiled all correspondence regarding consolidation. 2.5 475 $1,188TAF 4/7/2006 Worked on condensed consolidated model (COD income and attribute reduction). Met with Starzynski to go over changes to first draft. 4.5 475 $2,138TAF 4/10/2006 Worked on condensed consolidated model (COD income and attributes reduction). 2.4 475 $1,140TAF 4/10/2006 Worked on stock basis calculation. Read related correspondence. Follow up correspondence with Zimet and Shekell. 1.3 475 $618TAF 4/10/2006 Prepared time report. 1.2 475 $570TAF 4/11/2006 Read correspondence and prepared time report. 0.6 475 $285TAF 4/11/2006 Worked on condensed consolidated model (COD income and attributes reduction). 1.5 475 $713TAF 4/11/2006 Worked on tax basis model. Spoke with Hoffman (0.5) regarding basis model. 3.8 475 $1,805TAF 4/12/2006 Worked on tax basis model. 2.3 475 $1,093TAF 4/12/2006 Worked on condensed consolidated model (COD income and attributes reduction). 4.2 475 $1,995TAF 4/13/2006 Worked on condensed consolidated model (COD income and attributes reduction). Discussed edits to basis schedule w/Hoffman. 5.1 475 $2,423TAF 4/13/2006 Worked on tax basis model. 2.3 475 $1,093TAF 4/14/2006 Worked on condensed consolidated model (COD income and attributes reduction), discussed with Starzynski. 3.8 475 $1,805TAF 4/14/2006 Finalized tax basis model (first draft to be sent to the client). 0.2 475 $95TAF 4/17/2006 Worked on the consolidated attribute reduction model. 6.8 475 $3,230TAF 4/17/2006 Discussions with Starzynski and Hoffman regarding consolidated attribute reduction model (0.8) and work on other technical issues. 3.0 475 $1,425TAF 4/19/2006 Participated in conference call with J. Heckman of C&A about tax basis study. Other correspondence with Hoffman and Starzynski. 5.7 475 $2,708TAF 4/21/2006 Worked on draft of consolidated condensed model /attribute reduction. Read new information provided by C&A. 5.2 475 $2,470TAF 4/24/2006 Worked on consolidated condensed attribute reduction model. Met with Hoffman and Steve to discuss next steps (1.0). 4.2 475 $1,995TAF 4/24/2006 Analyzed data provided by C&A regarding potential sale of north American operations and consequences to our model. Analyzed materials related to the sale of

European operations.3.0 475 $1,425

TAF 4/25/2006 Analyzed and prepared schedules of liabilities subject to compromise, and started calculating consolidated COD income, discussed COD with Hoffman. 5.3 475 $2,518TAF 4/25/2006 Worked on consolidated condensed attribute reduction model. 1.2 475 $570TAF 4/26/2006 Worked on consolidated condensed attribute reduction model and consolidated calculation of liabilities subject to compromise and COD. 7.2 475 $3,420TAF 4/27/2006 Worked on consolidated condensed attribute reduction model and COD income calculation, discussed with Hoffman (0.5). 4.6 475 $2,185TAF 4/27/2006 Started analyzing 1.1501-91 regulations and its applicability to C&A attribute reduction. 2.6 475 $1,235TAF 4/28/2006 Worked on COD income calculation and exception under Section 1017. 5.7 475 $2,708TAF 5/1/2006 Worked on the consolidated attributes reduction model. 2.2 475 $1,045TAF 5/2/2006 Worked on the consolidated attributes reduction model. 4.6 475 $2,185TAF 5/2/2006 Collins & Aikman status update 1.0 475 $475TAF 5/3/2006 Worked on the consolidated attributes reduction model. 8.8 475 $4,190

Exhibit C


TAF 5/4/2006 Collins & Aikman status update 2.1 475 $998TAF 5/4/2006 Worked on the consolidated attributes reduction model. 2.2 475 $1,045TAF 5/10/2006 Completed S. Starzynski year-end evaluation. 0.2 475 $95TAF 5/10/2006 Reviewed history and Forms 5471 for Canadian entities and Luxco, as part of identification of first-tier CFCs for years 2001-2004. 4.7 475 $2,233TAF 5/12/2006 Collins & Aikman status update 1.4 475 $665TAF 5/22/2006 Read correspondence from last week. 1.6 475 $760TAF 5/23/2006 Revised high level work plan, including notes of current status and future analysis. 2.1 475 $998TAF 5/26/2006 Correspondence with D. Hoffman to discuss annotated work plan. 0.2 475 $95TAF 5/26/2006 Collins & Aikman status update 0.8 475 $380TAF 5/29/2006 Collins & Aikman status update 0.2 475 $95TAF 5/1/2006 Worked on identifying entities subject to 1.1502-91 regulations. 2.7 475 $1,283TAF 5/8/2006 Reviewed draft NUBIG model prepared by K. Gerstel & team. 2.3 475 $1,093TAF 5/8/2006 Worked on updating org chart with COD income, and other items. Worked on Section 382(l)(6) model. 3.5 475 $1,663TAF 5/9/2006 Continued review of draft NUBIG model prepared by K. Gerstel & team. Worked in other miscellaneous issues such as intercompany balances reconciliation, etc. 3.7 475 $1,758

TAF 5/11/2006 Reviewed balance sheet by country from Lazard and exchanged e-mails with J. Heckman regarding 2004 and 2005 NOLs. Finalized state analysis work plan/data request.

5.2 475 $2,470

TAF 5/11/2006 Correspondence with D. Hoffman to discuss NUBIG calculations, asset sale, and others. 0.5 475 $238TAF 5/12/2006 Discussed next steps with D. Hoffman and S. Starzynski. Drafted e-mails to Lazard and J. Heckman at C&A regarding relative values of each entity. Drafted e-mail to

K. Gerstel regarding NUBIG calculations.1.6 475 $760

TAF 5/22/2006 Read draft memorandum prepared by L. Zimet regarding ownership change consequences. Had correspondence with S. Starzynski and D. Hoffman for update on current status of project.

2.4 475 $1,140

TAF 5/31/2006 Call with K. Anderson to discuss Section 382 matters, including new regulations. Call with J. Heckman from C&A to discuss open items and update on status of Lazard information.

2.0 475 $950

TAF 5/4/2006 Begun modeling federal implications of potential asset sale. 1.5 475 $713TAF 5/5/2006 Worked on modeling federal implications of potential asset sale. 5.7 475 $2,708TAF 5/9/2006 Begin preparing work plan and data request for state analysis of potential asset sales. Participated on conference call with C. Wright and T. Hall regarding this new

project.4.2 475 $1,995

TAF 5/12/2006 Prepared correspondence to C. Wright, T. Hall regarding state tax analysis of asset sale. Conversations with S. Starzynski regarding documents to be sent to these individuals.

1.0 475 $475

TAF 5/23/2006 Reviewed 2005 tax basis in assets (prepared as part of asset sale analysis) prepared by S. Starzynski. 2.3 475 $1,093TAF 5/24/2006 Reviewed 2005 tax basis in assets (prepared as part of asset sale analysis) prepared by S. Starzynski. Continued to revise high level workplan. 1.9 475 $903TAF 5/29/2006 Worked on L. Zimet's review points regarding federal consequences of asset sale. 3.1 475 $1,473TAF 5/30/2006 Read correspondence regarding asset sale calculation, review of org chart, and summary slides stock v. asset restructuring. 1.1 475 $523TAF 5/1/2006 Met with Hoffman and Starzynski to discuss consolidated attribute reduction model. 1.0 475 $475TAF 5/2/2006 Analyzed 1.1502-91 regulations. Reviewed company's history to understand -91 impact. Read correspondence. 2.4 475 $1,140TAF 5/4/2006 Participated on call with J. Heckman of C&A and discussed next steps. 0.9 475 $428TAF 5/5/2006 Had various discussions with Starzynski about organization chart, federal implications of asset sale, and others. Read correspondence. 1.1 475 $523TAF 5/10/2006 Discussed next steps with D. Hoffman and prepared answer sent documents to T. Hall. 1.4 475 $665TAF 6/1/2006 Read correspondence. Reviewed intercompany information sent by C&A. 2.3 475 $1,093TAF 6/5/2006 Read correspondence. Reviewed intercompany information sent by C&A. 0.7 475 $333TAF 7/10/2006 Begun researching Section 1.1502-91 rules and their applicability to Section 382 study. 4.0 475 $1,900TAF 7/20/2006 Call with J. Heckman and Deloitte team about new developments and potential sale of part of the business pre-reorganization. 0.6 475 $285TAF 7/24/2006 Examined organizational structure to determine where Carpet & Acoustics business is. Begun analyzing preliminary draft spreadsheet prepared by S. Starzynski

detailing tax basis (assets and stock) for each line of business. 1.0 475 $475

TAF 7/25/2006 Made changes to the preliminary draft spreadsheet prepared by S. Starzynski detailing tax basis (assets and stock) for each line of business. 0.5 475 $238TAF 7/26/2006 Made changes to preliminary draft spreadsheet prepared by S. Starzynski detailing tax basis (assets and stock) for each line of business. Read various

correspondence. 1.6 475 $760

TAF 7/31/2006 Preparation and conference call with J. Heckman at C&A regarding proposed reorganization/plan for selling assets 1.7 475 $808TAF 8/2/2006 Various correspondence re: restructuring 0.3 475 $143TAF 8/7/2006 Gathering of information regarding asset v. stock sale scenarios. 1.5 475 $723TAF 8/8/2006 Read correspondence regarding timing of sale of assets/ other correspondence with J. Athanas regading tax basis in assets 0.5 475 $238TAF 8/10/2006 Conference call with Kroll, Kirkland & Ellis, and C&A regarding reorganization. 1.0 475 $475TAF 8/18/2006 Updated summary of analyses performed to date as requested by C&A 1.0 475 $475TAF 8/24/2006 Conference calls with J. Heckman, K&E, and Deloitte team regarding potential Bruno's transaction v. Section 382 (l)(6) stock sale. 2.2 475 $1,045TAF 8/29/2006 Read schedules received from J. Heckman regarding estimated value of Soft Trim business by entity/division. Call with Starzynski to discuss next steps. 0.8 475 $380TAF 8/30/2006 Call with J. heckman and Deloitte team regarding reorganization costs, valuation of Soft Trim business, and alternatives for disposing of Softrim business. Meeting

with S. Starzynski, D. Hoffman, and L. Zimet regarding next steps. 1.5 475 $713

TAF 8/31/2006 Prepared draft of taxable spin-off analysis (Soft Trim/Convertible businesses). 2.6 475 $1,235218.2 $103,665

Exhibit C


GERSTEL, KENNETH AKAG 5/16/2006 review & consults on changes to 03-65 call, L2 comments 0.8 550 $440KAG 5/30/2006 consults on 03.65 calculations, call w/ L. Zimet & J. Gundrum. 0.6 550 $330KAG 5/2/2006 Built in Gains calculation 0.3 550 $165KAG 5/19/2006 382 consultations on BIG calculation 1.0 550 $550KAG 6/29/2006 Consultation re: Nubig calculation 0.5 550 $275

3.2 $1,760GODASI, SANDEEP KUMAR SKG 8/23/2006 Preparation of returns for Synova and Carcorp 8.5 175 $1,488SKG 8/24/2006 Preparation of returns for C&A Plastics. 9.5 175 $1,663SKG 8/25/2006 Preparation of returns for C&A Plastics. 9.5 175 $1,663SKG 8/26/2006 Preparation of international returns 7.8 175 $1,365SKG 8/27/2006 Clear review points of C&A Plastics 7.5 175 $1,313SKG 8/28/2006 Preparation of return for C&A Plastics 10.8 175 $1,890SKG 8/29/2006 Preparation of returns for C&A Plastics and Synova Plastics 8.5 175 $1,488SKG 8/30/2006 Clear review points 8.8 175 $1,531SKG 8/31/2006 Preparation of returns for Synova Plastics and worked on reviews of C&A Plastics 9.8 175 $1,706

80.6 $14,105GOPI, ROHAN RG 8/17/2006 Clear review points 0.8 175 $140RG 8/31/2006 Worked on C & A Fabrics 0.5 175 $88

1.3 $228GORDON, JARED HJHG 4/4/2006 Read correspondence- internal and external. 1.0 550 $550

1.0 $550GOSIKONDA, ASHOK KUMAR AKG 7/6/2006 Entering income and expenditure amounts in excel sheets of Collins and Aikman. 1.5 175 $263AKG 8/21/2006 Preparation of Return and Workpapers of C&A Automotive(Asia)Inc 4.0 175 $700AKG 8/22/2006 Preparation of Returns and Workpapers of Carcorp Inc entity and entering amounts in Corptax of C&A Holdings S.A.d.e.cv entity. 8.0 175 $1,400AKG 8/23/2006 Cosmetic changes done to miscellaneous C&A returns 3.0 175 $525AKG 8/27/2006 Cosmetic changes done to the C&A Accessory mats and worked on C&A Automotive Asia review points. 4.0 175 $700AKG 8/28/2006 Cosmetic changes done to the Wickes Asset Mgmt, inc and Checking the new Book to Tax Report with old one due to difference this is solved by Venkat. 2.0 175 $350AKG 8/16/2006 Mapping done to 6 entities from Corp tax 1.0 175 $175AKG 8/23/2006 Entering trial balance amounts in Corp tax of miscellaneous foreign entities 5.0 175 $875AKG 8/24/2006 Change the signs and tallying the trial balance of C&A de Mexico SA de cv and C&A Dura convertible System de Mexico SA.de.cv entities . Entering Balance sheets

amounts in Corp tax of first entity.Tallying the Hermosillo two entities in Corp tax. 8.0 175 $1,400

AKG 8/25/2006 Account mapping of foreign entities 8.0 175 $1,400AKG 8/26/2006 Entering the trial balance amounts in Corp tax of Dura convertible system and printing Mexico entities from Corptax. 4.5 175 $788AKG 8/27/2006 Prepare international returns in a format to send to Derek for review 1.5 175 $263

50.5 $8,838GRACZYK, LAUREN CATHERINE LCG 6/12/2006 Assisted David Wright with the intial set up of the trial balances for importing 8.0 175 $1,400

8.0 $1,400GUILLEN, JOHANNA TERESAJTG 4/5/2006 Called state of MI along with C. Wright to discuss previous assessment notices to Collins & Aikman. 0.5 140 $70JTG 4/10/2006 Met with J. Heckman, R. Norred, and C. Wright to discuss C&A Products MI tax claim. 0.5 140 $70JTG 4/10/2006 Met with C. Wright to discuss effect of auditor proposed changes to C&A Products SBT liability. 0.5 140 $70JTG 4/10/2006 Calculated effect of auditor proposed changes to C&A Products SBT liability. 3.0 140 $420JTG 4/27/2006 Called the state of Michigan to inquire about Notice of Taxes Due received by Collins & Aikman. 0.5 140 $70JTG 4/11/2006 Met with J. Heckman, R. Norred, and C. Wright to discuss SBT liability after accepted auditor adjustments. 0.5 140 $70JTG 4/11/2006 Prepared sales and use tax exemption certificate requested by Ferro. 0.5 140 $70JTG 4/11/2006 Prepared sales and use tax exemption certificate requested by Flextronics. 0.5 140 $70JTG 4/11/2006 Drove to/from Collins & Aikman. 0.5 140 $70JTG 4/11/2006 Recalculated SBT adopting changes accepted from auditor. 2.3 140 $322JTG 4/11/2006 Called C. Wright to discuss detail of changes for C&A Products. 0.7 140 $98JTG 4/11/2006 Researched detail for C&A Products changes proposed by auditor. 4.0 140 $560JTG 5/9/2006 Prepared C&A Automotive Exteriors tax liability scheduled based on auditor proposed changes. 3.5 140 $490JTG 5/9/2006 Prepared C&A Automotive Interiors tax liability schedule based on auditor proposed changes. 3.0 140 $420JTG 5/10/2006 Meet with C. Wright to discuss results of changes proposed by auditor. 1.0 140 $140

Exhibit C


JTG 5/11/2006 Finalized and reviewed with C. Wright, auditor changes to C&A Automotive Interiors and C&A Automotive Exteriors liability 1.0 140 $140JTG 5/11/2006 Called J. Heckman and R. Norred, along with C. Wright, to discuss tax liability calculation results from auditor proposed changes. 1.0 140 $140JTG 5/15/2006 Wrote informal conference request letter. 1.5 140 $210JTG 5/17/2006 Wrote informal conference request letter. 0.5 140 $70JTG 5/23/2006 Reviewed and corrected informal conference letter, met with C. Wright to discuss. 2.0 140 $280JTG 5/31/2006 Calculated C&A Products liability based in updated auditor proposed adjustments. 1.5 140 $210JTG 5/31/2006 Met with C. Wright to prepare for call re: C&A Products Co 0.3 140 $35JTG 5/31/2006 Called in to meeting with J. Heckman, R. Norred., S. Owens., and C. Wright to discuss updated proposed auditor adjustments to C&A Products MI returns 1.2 140 $168JTG 5/15/2006 Met with C. Wright to prepare information request list for state liability calculation after sale of asset scenario 0.5 140 $70JTG 5/16/2006 Called R. Norred to discuss information request for sale of assets analysis 0.5 140 $70JTG 5/17/2006 Data gathering regarding asset sale 0.5 140 $70JTG 5/17/2006 Gathered data necessary to calculate effect of sale of assets on C&A's state tax liability 3.0 140 $420JTG 5/18/2006 Entered 2004 C&A Automotive Interiors state return data into excel spreadsheet that will be used to calculate state liability from sale of assets 1.5 140 $210JTG 5/18/2006 Entered 2004 C&A Fabrics state return data into excel spreadsheet that will be used to calculate state liability from sale of assets 1.0 140 $140JTG 5/18/2006 Entered 2004 C&A Automotive Exteriors state return data into excel spreadsheet that will be used to calculate state liability from sale of assets 0.4 140 $56JTG 5/18/2006 Entered 2004 C&A Products Co state return data into excel spreadsheet that will be used to calculate state liability from sale of assets 1.3 140 $175JTG 5/18/2006 Entered 2004 JPS Automotive state return data into excel spreadsheet that will be used to calculate state liability from sale of assets 1.0 140 $140JTG 6/1/2006 Called J. Heckman, R. Norred., and C. Wright to review new Products liability 0.5 140 $70JTG 6/1/2006 Met with C. Wright to review results of auditor changes to Products 1.0 140 $140JTG 6/1/2006 Updated Products Co schedules to account for auditor changes 0.5 140 $70JTG 6/2/2006 Called J. Heckman and R. Norred re: follow-up questions for C&A Products 0.5 140 $70JTG 6/5/2006 Gathered 2000-2003 detail of Other Income and Sales for C&A Products Co. 4.0 140 $560JTG 6/5/2006 Consultation re: Products Co 0.3 140 $35JTG 6/5/2006 Gathered information for Collins & Aikman Products Co 1.0 140 $140JTG 6/6/2006 Analyzed data gathered on C&A Products Other Income and Sales. 1.0 140 $140JTG 6/6/2006 Met with J Heckman, R Norred, and C Wright to discuss detail found for C&A Products on Other Income and Sales. 0.5 140 $70JTG 6/8/2006 Gather data related to Collins & Aikman Products Co 0.8 140 $112JTG 6/8/2006 Gathered data on C&A Products Co sales apportionment for 2000 - 2003. 4.0 140 $560JTG 6/13/2006 Met (call) with C Wright to discuss findings on C&A Products' Other Income. 0.5 140 $70JTG 6/13/2006 Met (call) with J Heckman, R Norred, and C Wright to review finds on items in Other Income for C&A Products. 0.5 140 $70JTG 6/16/2006 Updated MI calculations for C&A Products. 1.0 140 $140JTG 6/19/2006 Met with J Heckman, R Norred, C Wright, and S Owens (over phone) to discuss C&A Products MI audit. 2.5 140 $350JTG 6/19/2006 Traveled to/from Collins & Aikman. 0.5 140 $70JTG 6/19/2006 Wrote memo for S Owens explaining interest income adjustment for C&A Products. 1.0 140 $140JTG 6/20/2006 Adjusted liability schedules to account for new changes. 0.8 140 $105JTG 6/20/2006 Correspondence with C Wright to discuss changes to C&A Products liability calculation. 0.5 140 $70JTG 6/23/2006 Organize and send credit forms and statement to auditor. 3.0 140 $420JTG 6/28/2006 Quantified effect of auditor accepted and rejected changes on C&A Products' MI liability 1.0 140 $140JTG 6/28/2006 Met with C Wright re: email received with C&A Products' MI auditor response to proposed changes and information requested on C&A Auto Exteriors 0.5 140 $70JTG 6/28/2006 Calculated the effect on MI liability of adding $13M in wages to C&A Auto Exteriors for 2001 1.0 140 $140JTG 6/15/2006 Read through various state statute updates 0.5 140 $70JTG 7/12/2006 Met with C Wright, J Heckman, and R Norred to review effect on SBT liability for Products Co of auditor proposed adjustments 0.8 140 $105JTG 7/12/2006 Met with C. Wright to prepare for call with J Heckman and R Norred re: C&A Products MI auditor proposed adjustments 0.5 140 $70JTG 7/17/2006 Reviewed updated C&A Products Co. SBT liability calculations from S. Owens 1.0 140 $140JTG 7/24/2006 Met (phone meeting) with J. Heckman, R. Norred, and C. Wright to discuss liability calculated by S Owens for C&A Products Co. 0.5 140 $70JTG 8/2/2006 Researched reason for notices of tax due received from the state of Michigan and called state to resolve issue 4.0 140 $560JTG 8/7/2006 Called state of Michigan re: sales and use tax notice received for C&A Plastics 0.3 140 $35JTG 8/22/2006 Prepared list of work completed to date for C&A 1.0 140 $140JTG 8/22/2006 Follow-up call to state re: Sales and use tax notice received for C&A Plastics 1.5 140 $210

76.9 $10,766GUNDRUM, JENNIFER MJMG 4/1/2006 Reviewed Textron base case calculation and modified Investment Advisor version. 3.7 475 $1,758JMG 4/6/2006 Updated Textron 382 calc. and Prepared analysis without preferred stock. 3.6 475 $1,710JMG 4/7/2006 Organize Textron 382 files. 1.1 475 $523JMG 4/10/2006 Discussed Textron trust research with S. Merceante. 0.3 475 $143JMG 5/11/2006 Review Textron trust preferred securities descriptions and business trust rules 1.0 475 $475JMG 5/12/2006 Finalize documentation on trust securities for Textron analysis 2.5 475 $1,188JMG 5/15/2006 Finalize Textron documentation and email to K. Gerstel 1.0 475 $475JMG 5/30/2006 Conference call with K. Gerstel, L. Zimet regarding NUBIG calc. 0.5 475 $238

13.7 $6,508

Exhibit C


HALE, JUNE ANNEJAH 5/26/2006 Discuss via conference call with company Amy Mucenski's payroll for assignment in Canada. 0.5 475 $238JAH 8/27/2006 Reviewing US, Canadian and tax equalization returns 1.5 450 $675

2.0 $913HALL, THERESA ANNTAH 5/9/2006 Internal call with Hoffman et al to discuss how to estimate the state income taxes on a proposed asset sale. 0.6 675 $405

0.6 $405HEUSTED, ELAINE FEFH 5/4/2006 Chapter 11 Administration. 0.3 65 $16EFH 4/6/2006 Bankruptcy court administration. 0.3 65 $16EFH 4/10/2006 Bankruptcy court administration. 1.0 65 $65EFH 4/13/2006 Bankruptcy court administration. 0.5 65 $33EFH 4/14/2006 Bankruptcy court administration. 0.5 65 $33EFH 4/17/2006 Bankruptcy court administration. 0.5 65 $33

3.0 $195HANNAH, JANICE R JRH 6/7/2006 Collins & Aikman administration. 7.2 65 $468

7.2 $468HIBNER, DAVID M DMH 7/5/2006 CORPTax backup - return preparation 0.2 175 $35DMH 7/6/2006 CORPTax backup - return preparation 0.1 175 $18DMH 7/7/2006 CORPTax backup & Support time 0.2 175 $35DMH 7/10/2006 CORPTax backup - return preparation 0.5 175 $88DMH 7/17/2006 CORPTax backup - return preparation 0.5 175 $88DMH 7/26/2006 CORPTax backup - return preparation 0.5 175 $88DMH 7/31/2006 CORPTax backup - return preparation 0.5 175 $88DMH 8/7/2006 CORPTax Backup & Support 0.5 175 $88DMH 8/14/2006 CORPTax Backup & Support 0.5 175 $88DMH 8/21/2006 CORPTax Backup & Support 0.5 175 $88

4.0 $700HOFFMAN, DAVID NDNH 4/3/2006 Discuss NUBIG computation w/ T. Maynes at Kirkland and related preparation. 0.6 675 $405DNH 4/3/2006 Call w/ S. Shekell regarding various engagement matters. 0.4 675 $270DNH 4/3/2006 Discuss consolidated return issues w/ J. Kushner. 0.7 675 $473DNH 4/3/2006 Meet w/ S. Starzynski and T. Friestedt regarding stock basis computations 2.0 675 $1,350DNH 4/3/2006 Research select 382 and 1502 issues. 1.5 675 $1,013DNH 4/4/2006 Detail review February billing report. 0.5 675 $338DNH 4/4/2006 Study additional correspondence regarding consolidated return issues. 1.4 675 $945DNH 4/6/2006 Detail review stock basis model and discuss edits with S. Starzynski and T. Friestedt 2.9 675 $1,958DNH 4/6/2006 Study H. Enterprises case regarding consolidated return issues. 1.2 675 $810DNH 4/7/2006 Basis schedule edits. 0.6 675 $405DNH 4/10/2006 Basis schedule details and correspondence. 0.6 675 $405DNH 4/11/2006 Study Athanas Products history summary for basis implications. 0.8 675 $540DNH 4/11/2006 Discuss basis schedule refinements w/ T. Friestedt and S. Starzynski 0.5 675 $338DNH 4/13/2006 Review edits to basis schedule and make additional edits and discuss same w. T. Friestedt 2.3 675 $1,553DNH 4/13/2006 Consider Fabrics wind-down tax implications and correspondence with S. Shekell 0.4 675 $270DNH 4/14/2006 Initial quick review of the C&A "mini-model". 1.0 675 $675DNH 4/14/2006 Detail review Swallows case. 0.5 675 $338DNH 4/14/2006 Send draft basis model to J. Heckman and related correspondence. 0.6 675 $405DNH 4/17/2006 Detail review draft mini-model and discuss related issues w/ S. Starzynski and T. Friestedt (0.8). 3.6 675 $2,430DNH 4/18/2006 Review consolidated return issue slides. 0.4 675 $270DNH 4/18/2006 Work through additional tax model issues including correspondence with S. Starzynski and T. Friestedt. 1.4 675 $945DNH 4/19/2006 Preparation for call with J. Heckman, including call with L. Zimet and correspondence with S. Shekell 0.9 675 $608DNH 4/19/2006 Call with J. Heckman at C&A regarding stock basis computations and related follow-up. 1.3 675 $878DNH 4/19/2006 Review C&A Lazard transaction analysis and preliminarily consider tax implications and model iterations. 3.1 675 $2,093DNH 4/21/2006 Work with S. Starzynski on tax model issues 0.8 675 $540DNH 4/24/2006 Meet with S. Starzynski and T. Friestedt to discuss tax model 1.0 675 $675DNH 4/24/2006 Detail review Europe sale documents and evaluate impact on NUBIG and other tax computations. 1.6 675 $1,080DNH 4/24/2006 Additional correspondence with L. Zimet and others regarding Europe sale impact 0.4 675 $270

Exhibit C


DNH 4/25/2006 Evaluate LSTC/COD with T. Friestedt 0.4 675 $270DNH 4/26/2006 Address miscellaneous technical questions with S. Starzyninski 0.4 675 $270DNH 4/27/2006 Review COD calculations and related analysis. 1.6 675 $1,080DNH 4/27/2006 Call with S. Shekell re consolidated return issues. 0.6 675 $405DNH 4/27/2006 Discuss COD calculation edits with T. Friestedt. 0.5 675 $338DNH 4/28/2006 Detail review next draft of mini-model. 2.0 675 $1,350DNH 5/2/2006 Begin to evaluate restructuring model provided by J. Heckman 1.0 675 $675DNH 5/8/2006 Preparation for Lazard call. 0.5 675 $338DNH 5/9/2006 Read new turn of Lazard restructuring model. 0.9 675 $608DNH 5/31/2006 Update draft client deliverables including annotated work plan. 0.9 675 $608DNH 5/2/2006 Correspondence with Heckman, Shekell, and others regarding update meeting. 0.3 675 $203DNH 5/5/2006 Review various memos. 1.0 675 $675DNH 5/10/2006 Research issues: contingent asset COD computations; reorganizations. 1.7 675 $1,148DNH 5/10/2006 Review intercompany loan information developments and evaluate impact on tax basis calculations. 0.5 675 $338DNH 5/11/2006 Review state gain calculation plan and issues. 0.8 675 $540DNH 5/12/2006 Review annotated organization structure chart. 0.4 675 $270DNH 5/1/2006 Call with L. Zimet to discuss C&A model and related conclusions. 0.5 675 $338DNH 5/1/2006 Meetings with S. Starzynski and T. Friestedt to discuss model issues and related model review. 2.7 675 $1,823DNH 5/2/2006 Correspondence with S. Starzynski and T. Friestedt regarding model discussion and analysis. 1.8 675 $1,215DNH 5/3/2006 Call with Zimet to discuss mini-model edits and Thursday call 0.5 675 $338DNH 5/3/2006 Review next turn of mini-model. 1.3 675 $878DNH 5/31/2006 Call with S. Shekell regarding issue status. 0.4 675 $270DNH 5/2/2006 Preliminarily review 2002 Section 382 analysis from K. Gerstel. 0.8 675 $540DNH 5/5/2006 Detail review 2002 NUBIG and RBIG 382 analysis. 2.2 675 $1,485DNH 5/5/2006 Meeting with S. Starzynski and T. Friestedt to discuss computations and next steps 0.5 675 $338DNH 5/5/2006 Review initial gain/loss calcs. 0.6 675 $405DNH 5/10/2006 Meet with T. Friestedt regarding 2002 section 382 computations and related matters 1.0 675 $675DNH 5/12/2006 Correspondence with K. Gerstel and L. Zimet regarding 2002 NUBIG analysis. 0.8 675 $540DNH 5/16/2006 Work related to gain computations, including model analysis with S. Starzynski & L. Zimet 1.5 675 $1,013DNH 5/17/2006 Call with L. Zimet regarding gain computations 0.5 675 $338DNH 5/18/2006 Work on gain/loss computations, including discussions with S. Starzynski and L. Zimet 1.0 675 $675DNH 5/18/2006 Consider NUBIG refinements and implications. 0.6 675 $405DNH 5/19/2006 Review Gerstel NUBIG comments and analysis. 0.5 675 $338DNH 5/30/2006 Taxable gain computations and analysis, including correspondence with Heckman and discussions with T. Friestedt and S. Starzynski. 1.9 675 $1,283DNH 5/31/2006 Study new regulations regarding 382 elections and related correspondence. 1.7 675 $1,148DNH 5/31/2006 Call with K. Anderson in Washington National Tax regarding various section 382 issues 0.8 675 $540DNH 5/9/2006 Various issue analysis. Call w/T. Hall to discuss estimate of the state income taxes on proposed asset sale. 1.0 675 $675DNH 5/4/2006 Call with J. Heckman of C&A and related follow-up regarding model analysis. 2.6 675 $1,755DNH 5/4/2006 Evaluate state tax computation approach for taxable transaction. 0.4 675 $270DNH 5/4/2006 Preliminarily study taxable transaction options and implications and plan next steps. 2.9 675 $1,958DNH 5/5/2006 Call with T. Maynes at Kirkland regarding status of tax issues. 0.5 675 $338DNH 5/8/2006 Call with Lazard and J. Heckman regarding restructuring model and related follow-up 1.1 675 $743DNH 5/9/2006 Call with C. Wright and others regarding state gain computations in a taxable deal and follow-up 0.8 675 $540DNH 5/10/2006 Call with S. Shekell and T. Maynes regarding Trenary conversations and related tax positions; follow-up documentation 1.4 675 $945DNH 5/12/2006 Correspondence regarding state computations and balance sheet details and review of same. 1.0 675 $675DNH 5/12/2006 Meet with S. Starzynski and T. Friestedt regarding analysis in progress 0.7 675 $473DNH 5/15/2006 Various modeling work. 0.5 675 $338DNH 5/16/2006 Call with E. Gellar of Lazard regarding projections. 0.4 675 $270DNH 5/17/2006 Work with S. Starzynski on gain computations and related analysis 1.8 675 $1,215DNH 5/18/2006 Work on transaction structure comparison charts. 0.8 675 $540DNH 5/22/2006 Meet with T. Friestedt to discuss ongoing analysis 1.0 675 $675DNH 5/23/2006 Review draft consolidation memo by Zimet and various Lazard financial data 1.6 675 $1,080DNH 5/24/2006 Work on annotated summary work plan. 1.0 675 $675DNH 5/25/2006 Additional annotated work plan analysis and other open issue analysis. 1.8 675 $1,215DNH 5/26/2006 Various analysis and correspondence including taxable gain calculation and consolidated return matters. 1.5 675 $1,013DNH 5/26/2006 Finalize draft annotated work plan and distribute for internal comments. 0.9 675 $608DNH 5/31/2006 Call with J. Heckman at C&A and related follow-up. 1.2 675 $810DNH 5/2/2006 Review status of billing/fees to-date. 0.4 675 $270DNH 6/1/2006 Finalize workplan, org chart, sale documentation deliverables and correspondence with J. Heckman regarding same 1.9 675 $1,283DNH 6/1/2006 Call with L. Zimet regarding C&A deliverables and issues 0.5 675 $338

Exhibit C


DNH 6/2/2006 Finalize and send to J. Heckman annotated workplan and issues list. 1.0 675 $675DNH 6/7/2006 Evaluate engagement developments, correspondence with S. Starzynski re. engagement status. 0.5 675 $338DNH 6/19/2006 Call with S. Shekell regarding engagement status 0.4 675 $270DNH 6/22/2006 Follow case developments, including Fabrics decisions. 1.0 675 $675DNH 6/29/2006 Review billing summary from Athanas and related analysis 0.8 675 $540DNH 7/13/2006 Correspondence with L. Zimet and S. Shekell regarding issue/case status 0.5 675 $338DNH 7/20/2006 Call with J. Heckman at C&A regarding new transaction developments and related follow-up 1.5 675 $1,013DNH 7/20/2006 Call with S. Shekell regarding C&A transaction developments 0.4 675 $270DNH 7/25/2006 Review preliminary data regarding soft trim basis and transactions 0.9 675 $608DNH 7/26/2006 Evaluate additional transaction proposals and discussions with Starzynski and Friestedt regarding tax basis implications 1.0 675 $675DNH 7/28/2006 Call with Todd Maynes at Kirkland regarding transactions 0.4 675 $270DNH 7/31/2006 Correspondence with T. Friestedt regarding tax basis analysis and related preparation for Tuesday client call 0.7 675 $473DNH 8/1/2006 Review initial Trim sale tax computations and discuss with S. Starzynski and T. Friestedt 2.5 675 $1,688DNH 8/1/2006 Call with J. Heckman at C&A regarding Trim sale tax implications and related follow-up 1.2 675 $810DNH 8/1/2006 Chapter 11 administration 0.4 675 $270DNH 8/2/2006 Call with T. Maynes at Kirkland regarding tax transactions and related analysis 0.8 675 $540DNH 8/2/2006 Evaluate situation regarding reorganization costs treatment and correspondence re same with S. Shekell 0.4 675 $270DNH 8/2/2006 Call with J. Heckman, Capstone, and Kroll regarding tax implications of transactions and related preparation and follow-up 1.5 675 $1,013DNH 8/7/2006 Call with T. Maynes at Kirkland 0.3 675 $203DNH 8/8/2006 Analysis of tax implications of timing of restructuring transactions and correspondence with J. Heckman at C&A 1.2 675 $810DNH 8/8/2006 Correspondence with Heckman at C&A, L. Zimet, and S. Shekell regarding restructuring call 0.5 675 $338DNH 8/9/2006 Planning for Thursday Kirkland call 0.5 675 $338DNH 8/10/2006 Conference call with C&A and Kirkland regarding entity elimination in reorganization and follow-up 1.4 675 $945DNH 8/21/2006 Discuss computation status with team 0.4 675 $270DNH 8/22/2006 Call with Shekell regarding reorganization costs and related follow-up 0.5 675 $338DNH 8/23/2006 Call with L. Zimet regarding professional fees and other transaction issues 0.8 675 $540DNH 8/23/2006 Call with J. Heckman at C&A regarding transaction and professional fees and related follow-up 1.0 675 $675DNH 8/24/2006 Call with J. Heckman at C&A and T. Maynes at Kirkland regarding transaction structure, and related preparation and follow-up 2.0 675 $1,350DNH 8/24/2006 Call with L. Zimet regarding Brunos model computations 0.9 675 $608DNH 8/29/2006 Consider reorganization fee allocation methodologies 0.5 675 $338DNH 8/29/2006 Evaluate valuation data from client and related correspondence with J. Heckman at C&A 0.7 675 $473DNH 8/30/2006 Detail review draft reorganization costs tax treatment matrix and consider alternative approaches 2.2 675 $1,485DNH 8/30/2006 Call with J. Heckman at C&A regarding new financial data tax implications and reorganization costs treatment 2.2 675 $1,485DNH 8/30/2006 Review and analyze new sources and uses analysis 0.9 675 $608DNH 8/31/2006 Team correspondence regarding model issues 0.4 675 $270

128.1 $86,468JORAH, CHRISTINE LCLJ 4/1/2006 Review John Kauten's return and EQ. 0.7 450 $315CLJ 4/1/2006 Email to Ellery Nickerson regarding return status. 0.3 450 $135CLJ 4/1/2006 Prepare extension for Ellery Nickerson and discuss process with Elaine Heusted. 0.6 450 $270CLJ 4/2/2006 Re-review John Kauten's return and EQ. 0.5 450 $225CLJ 4/4/2006 Follow-up with Debra Johnson re: monthly payroll for 3 individuals/also discussed Czupski's EQ. 0.3 450 $135CLJ 4/4/2006 Follow-up with Debra Johnson re: monthly payroll for 3 individuals/also discussed Czupski's EQ 0.2 450 $90CLJ 4/4/2006 Chapter 11 administration 0.1 450 $45CLJ 4/4/2006 Re-review Quillen's return and EQ, sign all and take to processing. 0.3 450 $135CLJ 4/4/2006 Re-review Kauten's return and EQ, sign all and take to processing. 0.3 450 $135CLJ 4/6/2006 Email to Ellery Nickerson regarding the status of his return. 0.1 450 $45CLJ 4/6/2006 Package Kauten's return. 0.2 450 $90CLJ 4/7/2006 Prepare extension and gatekeep return (Tim Woody) 1.6 450 $720CLJ 4/9/2006 Fix Kevin Stine's return and review tax equalization. 0.5 450 $225CLJ 4/9/2006 Review Kevin Stine's tax return. 0.5 450 $225CLJ 4/11/2006 Re-review Kevin Stine's return and eQ. 0.3 450 $135CLJ 4/11/2006 Phone call with Debra Kauten (John's wife) and message left for Debra Johnson re: same. 0.3 450 $135CLJ 4/11/2006 Look for Tim's extension message (and phone him regarding $2,000 payment due). 0.3 450 $135CLJ 4/11/2006 Talk to Mekeba about Dan Bechlem's e-filing forms, email with Dan re: same. 0.1 450 $45CLJ 4/11/2006 Prepare extension requests and update Tracker. 0.3 450 $135CLJ 4/17/2006 Extend Joshua Dorn's return (because e-filing form not received). 0.3 450 $135CLJ 4/27/2006 Research re: short-term assignments in Canada and email re: same (at Debra's request). 0.3 450 $135CLJ 4/27/2006 Chapter 11 administration 0.1 450 $45CLJ 4/27/2006 Phone calls with Debra Johnson and Jasmine Momin re: Howard Burton's Canadian tax liability and how to pay. 0.9 450 $405

Exhibit C


CLJ 4/27/2006 Review invoice and send email to Deloitte (Netherlands) requesting additional info regarding an invoice received. 0.4 450 $180CLJ 4/27/2006 Email to Jasmine regarding info needed for Amy Mucenski. 0.2 450 $90CLJ 4/28/2006 Phone call with June Hale and Jasmine regarding H. Burton's tax EQ and what would be fair for prorating. 0.2 450 $90CLJ 4/28/2006 Chapter 11 administration 0.2 450 $90CLJ 4/28/2006 Look up John Dorn's e-filing status on Tracker, forward forms to Mekeba and email to John re: same. 0.4 450 $180CLJ 5/2/2006 Phone call with Debra Johnson regarding Kevin Stine & Claire Isaac (authorization for U.K. return) 0.3 450 $135CLJ 5/2/2006 Telephone call with Debra Johnson and Barbara Watters (all C&A) regarding Amy Mucenski's payroll 0.6 450 $270CLJ 5/2/2006 Telephone call with Debra, Marilyn & Tonya (all C&A) to discuss tax equalization payments made to the Company (and documentation thereof) 0.8 450 $360CLJ 5/3/2006 Spoke with Doug Krizanic regarding Dave McMaster's departure. 0.2 450 $90CLJ 5/3/2006 Send an email to Bonnie regarding giving Tracker rights to Debra Johnson's replacements 0.2 450 $90CLJ 5/4/2006 Email to Claire Isaac regarding Kevin Stine and services in the U.K. 0.2 450 $90CLJ 5/8/2006 Reviewed copies of Dutch returns received for Quillen & Woody. 0.2 450 $90CLJ 5/8/2006 Phone call with Debra Johnson re: Mexican tax payments. 0.3 450 $135CLJ 5/9/2006 Reviewed Tim Woody's return and EQ. 1.4 450 $630CLJ 5/9/2006 Phone call with Debra Johnson regarding the fact that the Mexican taxes were not paid. 0.3 450 $135CLJ 5/12/2006 Reviewed James Comperchio's amended return and TEQ. 0.5 450 $225CLJ 5/22/2006 Phone call with Claire Isaac regarding Kevin Stine. 0.3 450 $135CLJ 5/23/2006 Barbara Watters (and June Hale) regarding Amy Mucenski. 0.3 450 $135CLJ 5/24/2006 Set-up appt. with Barbara Watters, myself, Dave Edwards and June to discuss Amy Mucenski. 0.3 450 $135CLJ 5/26/2006 Call with June Hale, Barbara Watters & Dave Edwards regarding Amy Mucenski. 0.5 450 $225CLJ 5/26/2006 Document my earlier phone call with Dave, June & Barbara. 0.5 450 $225CLJ 6/7/2006 Forward email (and provide additional guidance) from our Dutch office to Tonya regarding Comperchio payment and Woody refund 0.1 450 $45CLJ 6/8/2006 Emails with John Athanas re: David Czupski and India 0.1 450 $45CLJ 6/8/2006 Correspondence w/D. Krozek regarding billing questions 0.1 450 $45CLJ 6/8/2006 Answer Tonya Wood's questions regarding gross-downs. 0.3 450 $135CLJ 6/12/2006 Phone call with Tonya Woods regarding wire transfer for Jim Comperchio and how to report. 0.2 450 $90CLJ 6/12/2006 Follow-up with Ellery Nickerson regarding status of FM3 visa. 0.1 450 $45CLJ 7/6/2006 Response to Tonya Woods' email re: Czupski notice 0.1 450 $45CLJ 7/7/2006 Follow-up with Tonya Woods regarding the fax that she sent - missing pages 0.1 450 $45CLJ 7/18/2006 Answered R. Arregui's email regarding status of E. Nickerson's FM3 visa 0.1 450 $45CLJ 7/18/2006 Follow-up with Jasmine on status of the returns that she's working on 0.1 450 $45CLJ 7/18/2006 Send an email to Tonya Woods advising her to reimburse Dave Czupski for the IRS balance due 0.1 450 $45CLJ 7/19/2006 Re-reviewed James Comperchio's 2005 amended return and tax equalization 0.7 450 $315CLJ 7/19/2006 Prepare a transmittal letter for James Comperchio's 2005 returns 0.2 450 $90CLJ 7/19/2006 Telephone call with Tim Woody to collect missing information for his tax return 0.3 450 $135CLJ 7/21/2006 Call with Czupski re: status of his return 0.1 450 $45CLJ 7/24/2006 Update the reviewers' point sheet re: new information provided by Tim Woody 0.2 450 $90CLJ 7/24/2006 Update Tracker for e-filing of states 0.2 450 $90CLJ 7/25/2006 Email to Tonya Woods 0.1 450 $45CLJ 7/26/2006 Re-review and fix Tim Woody's 2005 tax return and tax equalization 0.7 450 $315CLJ 7/28/2006 Telephoned Tim Woody and discussed his return; updated Tracker, send out package 0.4 450 $180CLJ 8/7/2006 Phone call with Tonya Woods and Carmalita Lee re: Individuals approaching 183 days in Mexico 0.4 450 $180CLJ 8/9/2006 Reviewed the status of all returns and sent an email to Jasmine asking her to update Tracker where appropriate 0.3 450 $135CLJ 8/9/2006 Mail a check for Tim Woody's return and discuss with E. Heusted 0.3 450 $135CLJ 8/13/2006 Answer Mexico City office's question about Dylan Thomas' real name (Christopher Dylan Thomas) 0.2 450 $90CLJ 8/13/2006 Answer J. Comperchio's question about his amended tax return 0.2 450 $90CLJ 8/14/2006 Talk with Jasmine (DT) regarding status of all returns 0.2 450 $90CLJ 8/14/2006 Phone call with Jim Comperchio re: why the amended return 0.3 450 $135CLJ 8/15/2006 Another phone call with Jim Comperchio re: amended return 0.3 450 $135CLJ 8/18/2006 Prepared a status report for John Athanas 0.4 450 $180CLJ 8/21/2006 Phone call with Carmalita Lee (C&A) and an email requesting 2006 Mexican details 0.2 450 $90CLJ 8/23/2006 E-delivery Chris Horn's tax returns and email a copy of tax equalization to Tonya Woods 0.3 450 $135

24.8 $11,160KALUVALA, RAJENDRA RK 7/14/2006 Created hyperlinks for Collins & Aikman INTL_FED_IT_WP_2005.pdf 6.0 175 $1,050

6.0 $1,050KEENAN, JOHN R JRK 8/2/2006 Conference call w/Steve Boocock on 8/1; calls with Dave Blattner to discuss IRS examination procedures in contingent liability management company examinations;

etc. 1.0 675 $675

1.0 $675

Exhibit C


KONSTANTINIDIS, ANDRIANA DONNAADK 4/6/2006 Chapter 11 administration 0.8 65 $49ADK 4/10/2006 Chapter 11 administration 0.1 65 $7

0.9 $56KRIZANIC, DOUGLAS DK 6/5/2006 Top review of individual returns 3.0 540 $1,620

3.0 $1,620KROZEK, DEREK JDJK 4/1/2006 Prepared analysis of corporate history and changes in ownership since incorporation. 4.7 290 $1,363DJK 4/2/2006 Corporate history research. 4.2 290 $1,218DJK 4/23/2006 Chapter 11 administration month of March 2.1 290 $609DJK 4/24/2006 Chapter 11 analysis for month of March. 8.1 290 $2,349DJK 4/25/2006 Chapter 11 analysis for March and prepare monthly statement. 7.1 290 $2,059DJK 4/28/2006 Finalize March billing analysis and put together the monthly statement. 4.2 290 $1,218DJK 5/16/2006 April Billing Analysis. 3.1 290 $899DJK 5/17/2006 April Billing Analysis. 2.5 290 $725DJK 5/23/2006 Interim Fee application preparation. 2.0 290 $580DJK 5/24/2006 Interim fee application and monthly statement preparation. 3.0 290 $870DJK 5/25/2006 Interim fee application and monthly statement preparation. 3.0 290 $870DJK 5/26/2006 Account analysis - Chapter 11 administration. 2.0 290 $580DJK 5/29/2006 Go over April monthly statement with counsel of Deloitte (.4); make necessary edits (1.7) 2.1 290 $609DJK 5/30/2006 finalize the April monthly statement. 1.7 290 $493DJK 5/31/2006 April monthly statement - assemble for mail to all related parties 1.3 290 $377DJK 6/20/2006 Set up federal compliance. 2.1 175 $368DJK 6/22/2006 Follow up on trial balance import and tax packages. 2.1 175 $368DJK 6/26/2006 Set up of compliance re: federal 1120. 1.7 175 $298DJK 6/27/2006 Set up and correspondence with preparers re: federal 1120. 2.1 175 $368DJK 6/28/2006 Tax packages review. 1.7 175 $298DJK 6/22/2006 Tax Package Issues at division level - inquire with K Cleveland of C&A 1.5 175 $263DJK 6/23/2006 Perform analysis of structure at division level and necessity of combining tax packages. 2.1 175 $368DJK 6/26/2006 Go through tax packages. 2.3 175 $403DJK 6/30/2006 Engagement management. Entity set up and sorting out of trial balance to begin tying out. 3.7 175 $648DJK 6/13/2006 Prepared billing analysis. 2.1 290 $609DJK 6/14/2006 Prepared billing analysis. 1.3 290 $377DJK 6/28/2006 Finalize billing with counsel and set up for mailing to related parties. 2.7 290 $783DJK 6/29/2006 Start update of billing to where it stands as of today. 2.1 290 $609DJK 7/3/2006 Update Collins & Aikman account analysis 4.5 290 $1,305DJK 7/24/2006 Review June Monthly Fee statement 2.3 290 $667DJK 7/25/2006 Review June Monthly statement and assemble actual monthly statement 1.2 290 $348DJK 7/28/2006 Make necessary edits to June Monthly statement and change statement 6.2 290 $1,798DJK 7/3/2006 Review Wickes Asset Management book return 1.8 175 $315DJK 7/3/2006 Tie out beginning balances of Schedule L to prior year tax return 2.1 175 $368DJK 7/3/2006 Review Wickes Manufacturing Company book return 2.5 175 $438DJK 7/3/2006 Review Southwest Laminates book return 2.3 175 $403DJK 7/4/2006 Tie out beginning balances of Schedule L to prior year tax return 2.2 175 $385DJK 7/4/2006 Tie out beginning balances of Schedule L to prior year tax return 2.5 175 $438DJK 7/4/2006 Review South West Laminates book return 1.7 175 $298DJK 7/4/2006 Review miscellaneous entities (AMCO and CW Management) book returns 1.3 175 $228DJK 7/5/2006 Review of Collins & Aikman entities 3.4 175 $595DJK 7/5/2006 Calculation of depreciation at miscellaneous entities 2.1 175 $368DJK 7/5/2006 Set up of partnership returns for preparation in Corptax 2.1 175 $368DJK 7/5/2006 Review of Collins & Aikman Auto Interiors 1.8 175 $315DJK 7/6/2006 Reviewed trial balance mapping for Collins & Aikman Carpet & Acoustics (TN) 2.1 175 $368DJK 7/6/2006 Tie out Collins & Aikman Automotive (Argentina) book return 1.8 175 $315DJK 7/6/2006 Tie out Collins & Aikman Automotive (Asia) book return 2.2 175 $385DJK 7/7/2006 Reviewed tax package for Collins & Aikman Carpet & Acoustics (TN) 1.9 175 $333DJK 7/7/2006 Tie out beginning balances of Schedule L to prior year tax return 1.9 175 $333DJK 7/7/2006 Tie out beginning balances of Schedule L to prior year tax return 1.7 175 $298DJK 7/7/2006 Reviewed trial balance mapping for Collins & Aikman Carpet & Acoustics (TN) book return 2.4 175 $420DJK 7/8/2006 Review of trial balance accounts and book return for JPS 3.0 175 $525

Exhibit C


DJK 7/9/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/9/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/9/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/9/2006 Update compliance tracker 1.1 175 $193DJK 7/10/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/10/2006 update compliance tracker 1.5 175 $263DJK 7/10/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/10/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/11/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/11/2006 Collins & Aikman trial balance import coding review 2.5 175 $438DJK 7/11/2006 update compliance tracker 1.5 175 $263DJK 7/11/2006 Book return review 2.5 175 $438DJK 7/12/2006 book return review 2.5 175 $438DJK 7/12/2006 book return review 2.5 175 $438DJK 7/12/2006 update compliance tracker 1.5 175 $263DJK 7/12/2006 book return review 2.5 175 $438DJK 7/13/2006 Update tracking template for open items 1.2 175 $210DJK 7/13/2006 Review prior year and current year import of Gibraltar 3.3 175 $578DJK 7/13/2006 Review prior year and current year import of Carcorp 3.3 175 $578DJK 7/13/2006 Review prior year and current year import of Intellimold 3.3 175 $578DJK 7/14/2006 Review prior numbers and mapping of Collins & Aikman Accessory Mats 4.1 175 $718DJK 7/14/2006 Review current year mapping and import of trial balance of Collins & Aikman Accessory Mats 3.9 175 $683DJK 7/17/2006 Update compliance tracker for open items 3.1 175 $543DJK 7/17/2006 Review C& A Products book return, assemble open items 4.9 175 $858DJK 7/18/2006 Coordinate with David Wright of Deloitte re: outstanding trial balances and trial balances received that do not know legal entity 4.5 175 $788DJK 7/18/2006 book income reconciliation 4.4 175 $770DJK 7/20/2006 trial balance and book income reconciliation 6.7 175 $1,173DJK 7/21/2006 Book return reviews of Collins & Aikman entities 4.5 175 $788DJK 7/22/2006 update compliance trackers and assemble open items for K. Cleveland of Collins & Aikman 3.7 175 $648DJK 7/22/2006 book return reviews and tie items to pbc financial statements 4.2 175 $735DJK 7/24/2006 Review mapping and corporate structure. 3.4 175 $595DJK 7/24/2006 Make necessary changes to corptax for preparation of return 3.8 175 $665DJK 7/25/2006 Review information provided by K. Cleveland at C&A 3.2 175 $560DJK 7/25/2006 Meet out at C&A with K. Cleveland; R. Norred and J. Heckman 3.6 175 $630DJK 7/26/2006 Tie out beginning balances for stand alone entity returns to the prior year consolidated return 3.1 175 $543DJK 7/26/2006 Assemble information needs for preparation of return 3.0 175 $525DJK 7/29/2006 Review SAF services and assemble questions 0.9 175 $158DJK 7/29/2006 Wickes Asset Management review and assemble questions 1.1 175 $193DJK 7/29/2006 Review Southwest Laminates and assemble questions and review notes 1.6 175 $280DJK 7/29/2006 Review of Wickes Manufacturing Company and assemble questions and review notes 2.3 175 $403DJK 7/30/2006 Gamble Development Company review and assemble open items 0.9 175 $158DJK 7/30/2006 Collins & Aikman account management; organize compliance work 2.5 175 $438DJK 7/30/2006 Hopkins Management review and assemble open items 1.1 175 $193DJK 7/30/2006 CW Management review and assemble open items 2.9 175 $508DJK 7/31/2006 Review of various C&A entities, assemble open items list for follow up 8.0 175 $1,400DJK 8/20/2006 Prepare July Monthly billing analysis (4.4); prepare statements (2.4) 6.8 290 $1,972DJK 8/21/2006 Finalize July Monthly statement for submittal to the bankruptcy court 2.1 290 $609DJK 8/1/2006 Review of C&A stand alone returns (C&A Europe, Intellimold, Collins & Aikman Corp) 8.0 175 $1,400DJK 8/2/2006 Review of C&A stand alone returns and send review points back to preparers (C&A Argentina and C&A Asia) 8.0 175 $1,400DJK 8/3/2006 Review of C&A stand alone returns (Collins & Aikman Gibraltar, Collins & Aikman Interiors) 8.0 175 $1,400DJK 8/4/2006 Review of C&A stand alone returns (Collins & Aikman Carpet & Acoustics (TN) 6 hours; Collins & Aikman Carpet & Acoustics (MI) 2 hours) 8.0 175 $1,400DJK 8/5/2006 Review of C&A stand alone returns and send review points back to preparers (Wickes Asset Manufacturing, Wickes Management Co) 4.0 175 $700DJK 8/6/2006 Review of C&A stand alone returns - follow up re: Wickes Manufacturing and FAS 106 liability and other miscellaneous smaller entities 4.1 175 $718DJK 8/7/2006 Review of C&A stand alone returns and send review points back to preparers - second review and finalize C&A Europe, Intellimold, Gibraltar 8.0 175 $1,400DJK 8/8/2006 Review of C&A stand alone return and send review points back to preparers - C&A Accessory Mats 8.0 175 $1,400DJK 8/9/2006 Continue with review of C&A Accessory Mats 8.0 175 $1,400DJK 8/10/2006 Review of C&A stand alone returns - second review of Wickes Manufacturing, Wickes Management, Collins & Aikman Interiors, 8.0 175 $1,400DJK 8/11/2006 Review of C&A stand alone returns and send review points back to preparers 8.0 175 $1,400DJK 8/12/2006 Review of C&A stand alone returns and send review points back to preparers (Collins & Aikman Asset Services) 4.0 175 $700DJK 8/14/2006 Review of Collins & Aikman Consolidated Return - tie out beginning balances 3.1 175 $543

Exhibit C


DJK 8/15/2006 Review of Collins & Aikman stand alone returns 7.0 175 $1,225DJK 8/16/2006 Collins & Aikman preparation of 1122's 1.2 175 $210DJK 8/17/2006 Get returns ready for preparers, along with instructions for what is going on 2.4 175 $420DJK 8/18/2006 Final run through of workpapers still outstanding from PWC 8.0 175 $1,400DJK 8/21/2006 Review Collins & Aikman stand alone entity returns and put workpapers in eroom 8.2 175 $1,435DJK 8/22/2006 Review Collins & Aikman stand alone returns and put workpapers in eroom - C&A Auto Overseas Investment Co (2.1 hours); Upload all workpapers to date (7.1

hours)9.2 175 $1,610

DJK 8/22/2006 Review Collins & Aikman Auto Services Return 1.8 175 $315DJK 8/23/2006 Go through open items with Mark Teggart re: Collins & Aikman Products Co 3.5 175 $613DJK 8/23/2006 Review Collins & Aikman stand alone returns (5.1); update return status tracker 7.1 175 $1,243DJK 8/24/2006 Meeting out at C&A with Mark Teggart of Deloitte, Kathy Cleveland of C&A and Robin Norred of C&A re: C&A Products 3.0 175 $525DJK 8/24/2006 Review C&A stand alone returns (C&A Canada Domestic Holding Company) 8.1 175 $1,418DJK 8/25/2006 Review C&A stand alone entity returns and update status tracker, send open items back to preparer 7.5 175 $1,313DJK 8/26/2006 Review C&A stand alone entity returns and send review points back to preparer 7.9 175 $1,383DJK 8/27/2006 Review of C&A stand alone returns and send review points back to preparers - Dura Convertible Systems - 6.1; follow up with client (K. Lerchenfeld) re FAS 106

liability at all related entities and determine the proper tax treatment12.0 175 $2,100

DJK 8/28/2006 Finalize C&A stand alone returns - Comet Acoustics, CW Management, Gamble Development, Hopkin Services, Asset Service and upload all into eRoom 12.0 175 $2,100DJK 8/29/2006 Review of C&A stand alone returns and send review points back to preparers - Collins & Aikman Fabrics 12.0 175 $2,100DJK 8/30/2006 Review of C&A stand alone returns - Carcorp (2.1 hours); Collins & Aikman Products Co workpaper review and fixed asset follow up (9.9 hours) 12.0 175 $2,100DJK 8/31/2006 Set up C&A return for electronic filing (7.5 hours); run diagnostic test to see if set up correctly (3.5 hours) 11.0 175 $1,925

497.7 $96,574LACHOWICZ, MARK TMTL 4/11/2006 Met w/ Chuck Wright re SBT & FAS 106. 0.3 475 $143

0.3 $143MAHENDRA, RITESH RM 8/28/2006 Prepared 1120 of CW Management 1.8 175 $306RM 8/29/2006 Clear review points of CW Management 2.5 175 $438RM 8/31/2006 Preparation 1120 of Dura Convertible & Southwest Laminates 6.8 175 $1,181RM 8/23/2006 Clear review points on C&A Fabrics 4.0 175 $700RM 8/24/2006 Worked on trial balances of 3 entities 3.5 175 $613RM 8/31/2006 Worked on International returns of C & A 3.3 175 $578

21.8 $3,815MALHOLTRA, RAGHAVRM 8/25/2006 Prepare estimated tax computation for David Czupski 4.2 175 $735

4.2 $735MARCEANTE, SAMANTHA JOSEPHINESJM 4/10/2006 Research business trusts and preferred securities and 382. 3.7 375 $1,388SJM 4/11/2006 Research trusts and sec. 382. 0.5 375 $188

4.2 $1,575MARTIN, LINDA R LRM 8/22/2006 Consultation re: international reporting requirements 1.0 175 $175LRM 8/24/2006 Consultation re: statement to attach to 5471's 0.5 175 $88

1.5 $263MATA, CHARIDY RCRM 4/10/2006 Preparation of extension for D. Czupski. 0.1 65 $7

0.1 $7MAYO, JONATHAN EMMANUAL JEM 6/27/2006 Assemble tax packages and account mapping reports. 2.0 175 $350JEM 6/28/2006 Assemble tax packages and account mapping reports. 0.8 175 $140JEM 7/5/2006 Organize audit conversion reports by legal entity 3.8 175 $656JEM 7/6/2006 Organize audit conversion reports by legal entity 2.3 175 $394JEM 7/17/2006 Go through prior year work papers for possible missing information 0.8 175 $131JEM 7/21/2006 Go through prior year work papers for possible missing information 1.0 175 $175JEM 7/25/2006 Meeting out at C&A with K. Cleveland, R. Norred to gather initial information 8.0 175 $1,400JEM 7/31/2006 Organize tax depreciation and other miscellaneous information 4.1 175 $718JEM 8/9/2006 Assistance re: depreciation schedules 0.3 175 $53

23.0 $4,016MOMIN, JASMINE SULTANALI

Exhibit C


JSM 4/4/2006 Butch Quillen: Clear points, discuss IRA contributions with Chris Jorah, call Taxpayer for confirmation of IRA contributions-document conversation in file, change in return, update EQ, t-letter, update tracker.

1.3 200 $260

JSM 4/4/2006 Chris Horn: Review compensation breakdown received from C&A, check for Thomas Dylan as well, discuss difference in compensation and W-2 with Chris Jorah for Chris Horn, send email to Chris Horn on status of returns.

0.4 200 $80

JSM 4/4/2006 Walter Schade: Call from client regarding receipt of 8453, confirm with Mekeba if we received 8453's, call back client with update and that the returns are being e-filed.

0.2 200 $40

JSM 4/5/2006 Butch Quillen: Review processed returns from processing, tab pages to sign, send out the returns, update tracker. 0.2 200 $40JSM 4/6/2006 Review compensation for Mexican commuters, forward to Roxana in Mexico office for mexican tax calculations. 0.3 200 $60JSM 4/6/2006 Stine: Upfront organizer, enter faxed information in organizer, print organizer, send email for missing information, receive call from client in regards to missing

information, explain what we need, rollover locator to 2005, prepare returns and extension.3.5 200 $700

JSM 4/7/2006 Stine: E-mail client back for confirmation of stock basis, discuss with Chris Foreign tax accrual number for 2005, use paid amount for extension purposes, prepare extension, print emails for file.

0.5 200 $100

JSM 4/10/2006 Stine: Finalize returns and equalization, prepare t-letter. 0.5 200 $105JSM 4/11/2006 Stine: Call taxpayer to discuss status of returns and amount due on the federal return. 0.2 200 $40JSM 4/11/2006 Ami Mucenksi: Prepare extension calculation and extension, discuss results with Chris Jorah, give extension to charity, update tracker. 1.0 200 $200JSM 4/12/2006 Prepare extensions for Chris Thomas, Chris Horn, Kevin Diefenbaker, make copies and update tracker. 0.4 200 $80JSM 4/12/2006 Stine: Receive returns from processing, review processed returns, mail them out, update tracker, put file in Doug's office for sign off. 0.3 200 $60JSM 4/12/2006 Burton: Prepare extension calculation, convert all Canadian amounts into US dollars, tie out compensation to W-2, prepare Equalization for extension purposes. 2.0 200 $400

JSM 4/13/2006 Burton: Prepare extension per Chris's voicemail, make copy for file, update tracker. 0.3 200 $60JSM 4/17/2006 Stine: Send email response regarding equalization payment and due date of return and payment. 0.2 200 $40JSM 4/27/2006 Burton: 4 hours prepare US returns, 3 hours prepare Canadian return. Spoke with Chris regarding H. Burton's Canadian tax liability. 7.0 200 $1,400JSM 4/28/2006 Burton: Discuss with June and Chris on how to breakdown the Company and Individual portion of Canadian tax liability, finalize Canadian and US returns, call Debra

Johnson at C&A for check to cover the tax liability, email and call Burton re: payment due.3.0 200 $600

JSM 6/6/2006 Follow up with Mexican office for tax calculations for Mexican commuters, follow up with Chris Horn on status of the return. 0.4 200 $80JSM 6/9/2006 Amy Mucenski: follow up with Amy regarding questions on organizer. 0.2 200 $40JSM 6/19/2006 Amy Mucenski: Call from Amy regarding payroll switch and how this will effect her taxes in US and Canada, question on organizer on supporting documents, provide

with fax number to fax supporting documents 0.4 200 $80

JSM 6/23/2006 Howard Burton: Send PDF via email with instructions, update tracker 0.2 200 $40JSM 7/21/2006 Amy Mucenski: Discuss with Chris Jorah for returns to be prepared by Paola in Windsor office, call Amy back regarding questions on organizer 1.0 200 $200JSM 7/21/2006 Chris Horn: Follow up with Mexico office for Mexican tax calculation, follow up with Chris Horn on status of return 0.3 200 $60JSM 7/21/2006 Diefenbaker: Upfront organizer, request missing information, update tracker 0.8 200 $160JSM 7/21/2006 Burton: Finalize US & Canadian returns, Equalization, T-letter, update tracker, give to June to review 2.0 200 $405JSM 7/24/2006 Chris Horn: Send Email to Mexico office again on status of Mexican calculations 0.2 200 $40JSM 7/26/2006 Amy Mucenski: Upfront organizer and Calendar, request missing information, organize file and give to June for delivery to Paola to prepare returns 1.0 200 $200JSM 7/26/2006 Chris Horn: Receive Mexican tax calculations from Mexico office, prepare and finalize returns, equalization, t-letter, update tracker 2.5 200 $500JSM 7/28/2006 Amy Mucenski: respond to questions on missing information email 0.3 200 $60JSM 8/10/2006 Review Expat Payroll for the months of March-July, follow up with Tonya Woods on clarification and corrections on the monthly payroll, Organize the 2006 Payroll

binder and meet with Nicole Ciliberti to discuss the monthly and year end payroll details 3.8 200 $760

JSM 8/10/2006 Thomas Dylan: Follow up with Mexico office on status of Mexican tax calculation, give file to Kaisa to prepare return, send follow up email to Thomas on status of his returns

0.3 200 $60

JSM 8/10/2006 Diefenbaker: Respond to email on fax not received, update tracker for missing information received 0.2 200 $40JSM 8/11/2006 Forward Natalia Diaz email from Mexico office to Chris for response if we are authorized to make Mexican payments 0.1 200 $20JSM 8/14/2006 Give status update to Chris on all C&A returns, Thomas Dylan: discuss with Chris regarding email to ignore one W-2, give files back to Kaisa to prepare returns,

Mucenski: call from Paola regarding Amy's return information 1.8 200 $360

JSM 8/14/2006 Comperchio: Discuss with Chris Jorah regarding Dutch tax assessments, email Richard Van Laangevelde in Netherlands office for copies of Dutch assessments to support the tax refunds on the compensation

0.4 200 $80

JSM 8/15/2006 Comperchio: receive email from Richard in Netherlands office regarding Dutch assessments, forward to Chris 0.1 200 $20JSM 8/17/2006 Fax Chris Horn extension to Ryan in Cincinnati office 0.1 200 $20JSM 8/24/2006 Mucenski: call with Poala for questions and clarification on tax return data provided by client, answer questions on PPT and BFR test and Dual FTC 0.5 200 $100JSM 8/24/2006 Chris Horn: call from client for clarification on what forms need to be signed and faxed to us 0.3 200 $60JSM 8/25/2006 Mucenski: Help Paola to clear e-file diagnostic 0.3 200 $60JSM 8/25/2006 Thomas Dylan: send follow up email to Ana Arregui in Mexico office on update of Mexican tax calculation 0.2 200 $40JSM 8/29/2006 Thomas Dylan: review foreign taxes received from Mexico office, compare with the ones received previously and advise Kaisa as to which number should be used on

return 0.3 200 $55

39.0 $7,805NEWKIRK, RYAN D RDN 8/17/2006 Preparation of Chris Horn return 2.5 200 $500

2.5 $500NEWMAN, DEANN F

Exhibit C


DFN 6/23/2006 Follow up on Trial Balance import and coding issues 2.5 175 $438DFN 6/28/2006 Trial balance open items resolution, assemble questions relating to them 0.4 175 $70DFN 6/29/2006 Trial balance open items resolution 0.3 175 $53DFN 7/20/2006 Update call with Krozek and Athanas; prep for call 0.7 175 $123DFN 7/21/2006 Deloitte OnLine customization 2.0 175 $350DFN 7/25/2006 Deloitte OnLine demonstration and status meeting; prep for meeting 3.2 175 $560DFN 7/31/2006 Review emails on open items and status reporting 0.5 175 $88DFN 8/1/2006 Status call preparation, call and follow-up 0.6 175 $105DFN 8/3/2006 Open items emails 0.5 175 $88DFN 8/15/2006 Review status documents 0.5 175 $88

11.2 $1,960NORTHROP, THOMAS VINCENT TVN 6/23/2006 Collins & Aikman Conflicts Check relating to R10. 0.5 200 $100TVN 6/26/2006 Work on region 10 conflicts check. 1.0 200 $200

1.5 $300PAHWA, AMITAP 8/27/2006 Review and finalize estimated tax computation for David Czupski 1.8 270 $486

1.8 $486PANCHALA, SAPTAGIRIDHARA SP 6/23/2006 Collins and Aikman Mapping Work with Ramakrishna 6.0 175 $1,050SP 6/26/2006 Working on File conversion of TB's. 2.0 175 $350SP 8/20/2006 Working on the Wickes Asset Management 2.0 175 $350

10.0 $1,750PARROTT, VIRGINIA VP 7/27/2006 Eroom maintenance and set up 4.0 65 $260VP 7/28/2006 Prepared prior year work papers in a format to be uploaded to the eRoom 7.5 65 $488VP 7/30/2006 Uploaded prior year workpapers to the eRoom 2.0 65 $130VP 7/20/2006 organized eRoom and entered all entities 2.0 65 $130VP 8/29/2006 Prepared and uploaded documents to eroom 1.0 65 $65VP 8/30/2006 Scanned in draft 1120s into the eRoom 1.5 65 $98

18.0 $1,170PATTERSON, MARY ANNMAP 4/25/2006 Chapter 11 administration 0.3 65 $20MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 4/25/2006 Chapter 11 administration 0.3 65 $20MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 4/25/2006 Chapter 11 administration 0.3 65 $20MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 4/28/2006 Monthly Statement Overnighted, copies, etc. 4.0 65 $260MAP 4/4/2006 Redo Invoice because of Date Error. 0.5 65 $33MAP 4/25/2006 Chapter 11 administration 0.5 65 $33MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 4/27/2006 Chapter 11 administration 0.3 65 $20MAP 5/1/2006 Chapter 11 administration procedures 0.5 65 $33MAP 5/4/2006 Chapter 11 administration 0.3 65 $20MAP 5/31/2006 Finalize the merge letter so it is all set to pass on to Deonna 1.0 65 $65MAP 6/19/2006 Set up new WBS with Divisions. 0.7 65 $46MAP 6/26/2006 Set up of new WBS for Deann Newman 0.5 65 $33MAP 7/31/2006 Collins & Aikman monthly Letters 2.0 65 $130MAP 8/28/2006 Information gathering for Julie Urbaniak 0.8 65 $52

13.5 $878ROZYCKA, KATARZYNA MARIAKMR 4/10/2006 Prepare 2005 tax return for Tim Woody, experienced problems with CCH connection. 2.8 200 $560KMR 4/11/2006 Prepare 2005 tax return for Tim Woody. 2.1 200 $420

4.9 $980SATYA, PAPARAO BALA NAGU PBS 6/26/2006 Filling Descriptive information in on 5471s. 5.0 175 $875PBS 6/27/2006 Filling Descriptive information in on 5471s. 6.0 175 $1,050

Exhibit C


PBS 6/28/2006 Entering Descriptive Inf. and Entering other inf. for International Entities. 4.0 175 $700PBS 6/30/2006 Federal return preparation 2.0 175 $350PBS 8/28/2006 Worked on Wickes Asset Management WPS and return, C&A Acoustics (TN) and replacing in eRoom, and worked on Form 8594 and uploading in eRoom 3.5 175 $613PBS 8/29/2006 Preparing workpapers and Return for Amco Fabric Convertibles and uploading to eRoom 5.0 175 $875PBS 8/30/2006 Worked on clearing review points for Amco Convertible Fabrics 3.5 175 $613PBS 8/14/2006 Creating reports in Corptax for 1122 1.0 175 $175PBS 8/15/2006 Checking descriptive information for 39 entities, Worked on preparing WPS for Synova Plastics and worked on 263A for Synova Plastics. 7.5 175 $1,313PBS 8/16/2006 Preparing WPS for CW Management Corp and worked on Synova Plastics 5.5 175 $963PBS 8/17/2006 Worked on finding difference in trial balance for Wickes Asset Mgt., prepared workpapers and return for Wickes Asset Mgt. and CW Management Corp. Copying and

formatting TB for Carpet Acoustics. 9.5 175 $1,663

PBS 8/18/2006 Worked on Mapping for C&A Carpet & Acoustics (TN) Inc., Worked on Review points for Wickes Asset Management 9.0 175 $1,57561.5 $10,763

SHARMA, RAKESH RS 6/28/2006 Enter the Net Income in CorpTax and call with Senior 1.5 175 $263RS 6/30/2006 Entered the Enter the Net Income in CorpTax,Pass the reclass entries to reconcile the Balance Sheet 7.0 175 $1,225RS 7/3/2006 Enter the reclass entry to adjust the difference in retained earning in various entities 4.0 175 $700RS 7/5/2006 Search the M Adjustments in CorpTax and list the required custom Adjustments 1.0 175 $175RS 7/6/2006 Prepare the provision work paper 7.0 175 $1,225RS 7/13/2006 Find out the Net profit of various entities from Infinium GL Data 4.0 175 $700RS 7/14/2006 Find out the Net profit of various entities from Infinium GL Data 3.0 175 $525RS 7/17/2006 Worked on figure out the Book Income in Infinium TB's 1.8 175 $315RS 8/15/2006 Extract TB from CorpTax for C&A Auto Exterior and customize it 1.0 175 $175RS 8/16/2006 Pull out the TB's from F Drive and figure out the various Entities TB from one file, Correct the amounts of C&A Exteriors. 5.3 175 $928RS 8/17/2006 Extract TB from Infinium TB and customize it for C&A Exterior and SAF services Corp., Helped S. Bondili and G. Bagga in their work 8.7 175 $1,523RS 8/21/2006 Clear the review points of SAF services and create the workpapers for C&A Exteriors 2.2 175 $385RS 8/23/2006 Cleared the review points on SAF services 2.0 175 $350RS 8/24/2006 Helped S. Godasi in finding TB from combined Hyperion TB 2.0 175 $350RS 8/25/2006 Create the workpaper for C&A Exterior 2.0 175 $350RS 8/26/2006 Create the workpapers for C& A Exteriors 2.0 175 $350RS 8/28/2006 Helped S. Godasi and R. Mahendra in their work 1.2 175 $210RS 8/29/2006 Create the custom workpapers and helped P. Satya and R. Mahendra in their work 5.5 175 $963RS 8/2/2006 Prepare TB from client provided workpapers and call with senior 1.5 175 $263RS 8/10/2006 Prepare the TB from tax package for various Interational Canada Entities 1.5 175 $263RS 8/14/2006 Enter the data manually in CorpTax for various International Entities 6.6 175 $1,155RS 8/15/2006 Entered amounts in CorpTax for various Entities 4.0 175 $700RS 8/16/2006 Explain work to A. Gosikanda regarding mapping 0.4 175 $70RS 8/18/2006 Helped G. Bagga and S. Bondili in their work. Create Data collect package and workpapers for SAF services 9.1 175 $1,593RS 8/19/2006 Create the workpapers for SAF Services and C&A Exteriors 7.0 175 $1,225RS 8/21/2006 Clear review points for return 2.1 175 $368RS 8/22/2006 Helped A. Gosikanda in entering the amount in CorpTax 0.5 175 $88RS 8/23/2006 Explain A. Gosikanda and R. Mahendra about the work to be done 1.0 175 $175RS 8/24/2006 Call with senior, prepare the statements for 5471. 2.5 175 $438RS 8/25/2006 Explain and helped A. Gosikanda in returns and 5471 statement attached 1.0 175 $175RS 8/27/2006 Create the workpapers for C&A Exterior 5.8 175 $1,015RS 8/31/2006 Balance the Balance Sheet of C&A Auto Exterior and help V. Jonnivitula on his work 2.7 175 $473RS 8/1/2006 Mapped the Unmapped accounts in CorpTax, 4.4 175 $770RS 8/2/2006 Mapped the unmapped Accounts in CorpTax and find out the Accounts for various Entities for which accounts are not mapped 2.5 175 $438RS 8/3/2006 Prepare Excel report of unmapped accounts in CorpTax for various Entities 1.0 175 $175

114.8 $20,090SHEKELL, SCOTT LSLS 4/3/2006 Misc. issues including Call with Hoffman (0.40). 1.5 675 $1,013SLS 4/11/2006 .5 property taxes, 1 discussions with J. Heckman on Consolidated return issues then with D hoffman on basis. 1.5 675 $1,013SLS 4/13/2006 Consolidated return issues. 1.5 675 $1,013SLS 4/19/2006 Internal update. Call with Zimet to discuss Lazard valuation. 1.0 675 $675SLS 4/27/2006 Call w/Hoffman to discuss consolidated return issues. 0.6 675 $425SLS 5/30/2006 Misc review, presentations, memo, etc. 2.0 575 $1,150SLS 5/10/2006 Updates on CRI and other. Call w/ Hoffman re:Trenary conversations and related tax positions. 0.5 575 $288SLS 5/3/2006 consolidated return issues, including call with L. Zimet. 2.0 575 $1,150SLS 5/8/2006 Consolidated return issues and meeting with T. Trenary 3.0 575 $1,725SLS 5/9/2006 consolidated return issues. 0.5 575 $288

Exhibit C


SLS 6/19/2006 Compliance and bankruptcy project review, billing, call with Hoffman to discuss status. 1.0 575 $575SLS 7/25/2006 Consolidation memo and discussion with J Heckman 1.0 575 $575SLS 8/1/2006 Chapter 11 administration 2.0 575 $1,150SLS 8/10/2006 Compliance consultation 0.5 575 $288SLS 8/22/2006 Chapter 11 administration 2.0 575 $1,150SLS 8/23/2006 Correspondence re: transaction costs, service matters 2.0 575 $1,150SLS 8/24/2006 Consultation regarding return items 1.0 575 $575SLS 8/28/2006 Review of financial data 0.5 575 $288SLS 8/29/2006 Consultation re: deductibility of professional fees in the 2005 return 2.0 575 $1,150SLS 8/30/2006 Re-organization costs discussion with J Heckman 1.2 575 $690SLS 8/31/2006 Professional fees deductibility review 1.0 575 $595SLS 8/15/2006 Miscellaneous timing issues related to the 2005 return 1.0 175 $175SLS 8/22/2006 Compliance /status update 1.0 175 $175SLS 8/28/2006 Miscellaneous compliance update 1.0 175 $175SLS 8/29/2006 Status review, other misc tech items. 1.5 175 $263SLS 8/31/2006 Consultation re: many 2005 tax return issues 0.5 175 $88

33.3 $17,798SHELTON, MICHELLE MARIE MMS 8/10/2006 Chris Horn - Reviewed 2005 returns 1.2 270 $324

1.2 $324SMITH, MEKEBA WMWS 4/3/2006 Mailed G. Donovan 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/4/2006 E-filed W. Schade 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/11/2006 E-filed D. Bechlem 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/12/2006 Mailed W. Schade 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/13/2006 Request 2005 tax file for R. Verman. 0.2 200 $40MWS 4/14/2006 Mailed D. Bechlem 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/15/2006 E-filed D. Czupski 8453 to IRS and updated tracker. 0.3 200 $60MWS 4/19/2006 Mailed D. Czupski 8453 to IRS and updated tracker 0.3 200 $60MWS 4/28/2006 E-Filed J. Dorn 8453 to IRS and updated tracker. 0.3 200 $60MWS 5/1/2006 Mailed J. Dorn 8453 to iris and updated tracker. 0.3 200 $60MWS 8/9/2006 E-filed T. Woody 8453 to IRS and updated tracker 0.3 200 $60MWS 8/16/2006 Mailed T. Woody 8453 to IRS and updated tracker 0.3 200 $60MWS 8/24/2006 E-filed C. Horn 8453 to IRS and updated tracker 0.3 200 $60MWS 8/30/2006 Mailed C. Horn 8453 to IRS and updated tracker & put tax file in partners office for signature 0.4 200 $80

4.2 840 STARZYNSKI, STEVEN DSTS 4/3/2006 Meeting with T. Friestedt and D. Hoffman to discuss C&A engagement, stock basis study 0.8 375 $300STS 4/3/2006 Worked on updating C&A Stock basis model, looked into tax vs goodwill amortization and potential disconformities issues between asset and stock basis for tax

purposes.5.4 375 $2,025

STS 4/4/2006 Looked at mini-model and laid out outline for analyzing 382(l)(6) attribute reduction. 1.4 375 $525STS 4/4/2006 Looked at billing analysis for February, compared to amounts in the system. 0.5 375 $188STS 4/4/2006 Made adjustments and updated our stock basis model to make it easier to read and follow. Updated footnotes and worked on formatting. 6.6 375 $2,475STS 4/5/2006 Met with T. Friestedt to discuss stock basis model. Updated model according to her review notes and to make it printer friendly for client use 5.4 375 $2,025STS 4/6/2006 Worked on changes to stock basis model, discussed model with D. Hoffman and T. Friestedt, made changes to reflect certain items that were brought up in the

meeting4.3 375 $1,613

STS 4/6/2006 Worked on the mini-model, specifically application of 382(l)(6). Sent to T. Friestedt for her review. 3.5 375 $1,317STS 4/7/2006 Met with T. Friestedt to discuss mini-model and worked on appropriate follow-up and changes to the model 3.8 375 $1,425STS 4/10/2006 Made changes to stock basis model based on suggestions from D. Hoffman. 3.4 375 $1,275STS 4/10/2006 Worked on consolidated nubig calc/mini model. 5.2 375 $1,950STS 4/11/2006 Worked on stock basis model final modifications and formatting. Spoke with Hoffman (0.5) re basis model. 4.9 375 $1,838STS 4/14/2006 Worked on formatting client deliverable for stock basis study, made changes and discussed mini model scenarios and tax basis balance sheets with T. Friestedt 4.1 375 $1,538

STS 4/17/2006 Meeting with D. Hoffman and T. Friestedt to discuss consolidated model for 382(l)(6) purposes 0.8 375 $300STS 4/17/2006 Worked on changes to consolidated model and 2005 tax basis balance sheets. Modified the model to better reflect FMV adjustments to the balance sheet. 1.6 375 $600STS 4/18/2006 Worked on stock basis study, documented the methodology and issues we ran into while performing the work to help us identify potential holes in our data that may

need clarification from the client2.9 375 $1,088

STS 4/18/2006 Worked on C&A model, NUBIG/NUBIL calc and 382(l)(6) attribute reduction summary. 1.8 375 $675STS 4/19/2006 Phone call and related follow up w/ J. Heckman at C&A and the Deloitte team to walk through stock basis study and fill us in on new information related to any

reorganization plans1.0 375 $375

Exhibit C


STS 4/19/2006 Worked on stock basis study and updated amounts to better reflect net inside tax basis in the equity. 2.9 375 $1,088STS 4/20/2006 Additions to tax model. 2.6 375 $975STS 4/21/2006 Updates to consolidated model per changes from T. Friestedt and D. Hoffman regarding NUBIG/NUBIL calc. 2.4 375 $900STS 4/24/2006 Meeting with D. Hoffman and T. Friestedt to discuss information received from bankers regarding various possible transactions and implications on our bankruptcy

modeling1.0 375 $375

STS 4/24/2006 Updated mini-model for Lazard tear-sheet and changes from T. Friestedt, spent time looking at a different bankruptcy model to determine best way to show COD income and attribute reduction for all the entities.

3.1 375 $1,163

STS 4/25/2006 Worked on updating mini-model for Lazard information, looked through PBC balance sheets and compared to MOR for 2005 to determine which information to use for the model.

1.3 375 $488

STS 4/26/2006 Worked on updating separate company tax basis balance sheets for 2005 data from the MOR, compared LSTC from MOR to PBC information, analyzed changes in goodwill from 2004 to 2005. Spoke with Hoffman (0.4) addressing these issues.

8.6 375 $3,225

STS 4/27/2006 Worked on updates to model with LSTC, worked on separate company tax basis balance sheets for 2005 data, prepared a summary level attribute reduction sheet to test if 1017 liability floor applies.

2.6 375 $975

STS 4/28/2006 Worked on updating the C&A bankruptcy model for 2005 information on a separate company basis. 2.7 375 $1,013STS 4/28/2006 Worked on changes to consolidated attribute reduction schedule in the C&A consolidated mini-model. 1.4 375 $525STS 5/2/2006 Worked on the big C&A model by linking up consolidated schedules with separate company supporting schedules, including tax basis balance sheets. 3.6 375 $1,350STS 5/2/2006 Worked on consolidated summary of tax analysis (mini-model) with T. Friestedt, discussed changes after receiving draft model from Lazard, updated footnotes to

reflect all the changes.4.6 375 $1,730

STS 5/2/2006 Had correspondence about Lazard model implications with D. Hoffman and T. Friestedt, i.e. Equity value and estimated COD 0.5 375 $188STS 5/3/2006 Phone conversation L. Zimet to discuss client deliverable of mini-model and changes to summary of tax analysis 1.3 375 $488STS 5/3/2006 Worked on updating summary of tax analysis to compare stock vs. asset deal, updated tax basis balance sheet, NUBIG calc and related footnotes. 3.8 375 $1,425STS 5/5/2006 Worked on calculating estimated COD income per entity, analyzing structure of org chart and how to show various important tax data on the org chart. 3.7 375 $1,388STS 5/5/2006 Made changes to mini-model, reviewed analysis of potential asset sale, research on Bruno's transaction. Had discussion with T. Friestedt and Hoffman regard

various issues.2.7 375 $1,013

STS 5/8/2006 Worked on allocation of estimated COD income by entity, filled in Org Chart with NOL information, COD information, and Basis information. 5.8 375 $2,175STS 5/9/2006 Worked on finishing up changes to org chart, compared ownership change analysis to our stock basis analysis to determine differences in investment in foreign

subsidiaries1.8 375 $675

STS 5/10/2006 Updated our consolidated model based on Lazard's model, account for Mexican and Canadian subs. 1.7 375 $638STS 5/10/2006 Updated org chart to include stock basis information. 0.8 375 $300STS 5/11/2006 Correspondence with T. Friestedt regarding allocation of COD income and stock basis numbers on the org chart. 0.6 375 $225STS 5/11/2006 Update stock basis study, changes to Products investment in foreign subsidiaries. 0.5 375 $188STS 5/12/2006 Worked on updating stock basis study, changes to org chart per D. Hoffman's comments, send out emails to US team 4.6 375 $1,725STS 5/16/2006 Worked on separate company balance sheet roll forward for 2005 information. Discussion with Lazard regarding valuation on entity by entity basis to help determine

impact of sale of assets on state level3.3 375 $1,238

STS 5/22/2006 Updated stock basis study to include changes to CFC equity and set up schedule to roll forward basis in assets to 2005 . 3.8 375 $1,425STS 5/23/2006 Worked on updating Stock Basis study for changes to calculation of basis in CFCs. Updated taxable asset sale calculation to work with Lazard numbers 3.8 375 $1,425STS 5/9/2006 Phone conversation with T. Hall and Deloitte Chicago team to discuss state tax implications of potential asset sales 0.5 375 $192STS 5/1/2006 Worked on updating C&A mini-model, tax attribute reduction summary, 1017 analysis, read through -91 regulations to try and understand impact on NUBIG calc. 3.2 375 $1,200

STS 5/12/2006 Updated 382(l)(6) scenario with new Lazard information, finished creating US balance sheets for 2005 based on Lazard data. Meeting with Friestedt and Hoffman. 1.1 375 $413

STS 5/15/2006 Worked on updating 382(l)(6) analysis. 5.1 375 $1,913STS 5/12/2006 Gathered certain PBC data and Lazard data together and distribute to team working on state impact of possible asset sale 0.4 375 $150STS 5/17/2006 Updated consolidated sale of asset calculation, followed up with Lazard re: our request for EBITDA information 4.1 375 $1,538STS 5/22/2006 Worked on changes to the consolidated sale of asset calculation. 1.8 375 $675STS 5/23/2006 Correspondence to follow up and discuss taxable asset sale calculation with T. Friestedt 0.8 375 $300STS 5/30/2006 Made changes per L. Zimet's points to the Estimated gain calc on sale of assets, updated stock basis model for state tax purposes 2.3 375 $863STS 5/1/2006 Worked on updating C&A consolidated model on a company by company basis. Meetings with Hoffman and Friestedt. 4.6 375 $1,725STS 5/17/2006 Conversations with D. Hoffman and L. Zimet and follow-up modeling regarding determination of separate company tax basis for 2005 1.9 375 $713STS 5/17/2006 Worked on power point presentation that laid out differences between taxable and tax-free reorganization and discussed presentation with D. Hoffman 3.9 375 $1,463STS 5/18/2006 Had phone conversation with L. Zimet and D. Hoffman to walk through gain/loss calculation on entity by entity basis once we receive information from Lazard.

Updated model to rollforward our basis in assets for 2005 information3.2 375 $1,200

STS 5/31/2006 Phone call with J. Heckman to discuss various open items, reorganization plan 0.7 375 $263STS 5/1/2006 Worked on C&A time to date and various other chapter 11 administrative items 0.7 375 $263SDS 7/17/2006 Filing of C&A documents, reports sent to client 0.7 375 $263SDS 7/20/2006 Phone call with J. Heckman to discuss the latest plan by the Company, organize our stock basis/asset basis study for analysis based on latest information 1.5 375 $563SDS 7/25/2006 Extracted information from stock basis study to separate out divisions that might be sold as part of restructuring 2.0 375 $750SDS 7/28/2006 Discussed billing items with D Krozek, updated our separate company stock basis calculations based on responses from J. Heckman 1.5 375 $563SDS 8/1/2006 Preparation for and conf call with J. Heckman to discuss various sales scenarios 1.2 375 $450SDS 8/3/2006 Read through sep. division trial balances for Products trying to isolate soft-trim divisions 0.7 375 $263

Exhibit C


SDS 8/10/2006 C&A restructuring call 1.0 375 $375SDS 8/24/2006 Conf call with client and related follow up re: enterprise value and impact of stock vs. asset sale 2.2 375 $830SDS 8/25/2006 Look through C&A mini-model and analyze how new information related to enterprise value would impact it 1.8 375 $675SDS 8/25/2006 Chapter 11 administration 0.7 375 $263SDS 8/29/2006 Discussed C&A to-do's and updated 382(l)(6) model based on changes in enterprise value 1.2 375 $450SDS 8/30/2006 C&A conference call to discuss restructuring possibilities and related follow-up work including updating model 3.3 375 $1,238SDS 8/31/2006 Researched the history of C&A to see understand implications of potential 3.4 375 $1,275

188.4 $70,668STEINER, NANCY FERNNFS 5/23/2006 Process letter and certified. 0.3 200 $60

0.3 $60STREET, ANDREW J AJS 6/1/2006 Brief review of documents received from Robin Norred re VAT registration; send German contact phone number to Robin; forward documents to Deloitte Germany 0.3 550 $165

AJS 6/2/2006 Review of VAT registration documentation; discuss status and next steps with Katelijne Verstraete 1.0 550 $550AJS 6/8/2006 Review comments received from Deloitte Germany; discuss with Katelijne Verstraete 0.6 550 $330AJS 6/16/2006 Review e-mail of June 14; forward e-mail to Robin Norred and Jennifer Heckman with additional question and comments including potential need to file a non-resident

reclaim 0.4 550 $220

AJS 6/21/2006 Review draft non-resident VAT refund claim form from Germany; send e-mail to Robin Norred and Jennifer Heckman attaching the draft claim form for Germany, along with completion guidelines

0.7 550 $385

AJS 6/22/2006 Review questions from Jennifer Heckman; send e-mails (3) to Alex Neumann and Sonja Muehleisen of Deloitte Germany to clarify answers to those questions, and review their responses

0.6 550 $330

AJS 6/27/2006 Review e-mails to and from client and Deloitte Germany regarding status of claim 0.2 550 $110AJS 6/28/2006 Discussion with Robin Norred concerning additional information pertinent to the VAT claim; send e-mail to Sonja Muehleisen and Alex Neumann summarizing the

information; review responses from Sonja 0.9 550 $495

AJS 6/29/2006 Review confirmation from Deloitte Germany that the non-resident VAT claim had been received and subsequently filed with the tax authorities; e-mail to Jennifer Heckman and Robin Norred confirming the same

0.2 550 $110

4.9 $2,695TEGGART, MARK JOHN JRMJT 4/4/2006 Discussed with D. Krozek procedure for month billing analysis, then began compiling info for March monthly billing analysis for C&A. 3.1 200 $620MJT 4/12/2006 Continued working on March billing analysis. 1.5 200 $300MJT 4/13/2006 Continued working on March billing analysis. 0.8 200 $160MJT 4/14/2006 Continued C&A March billing analysis. 1.8 200 $360MJT 4/19/2006 Finished working on March monthly billing analysis, emailed to D Krozek. 0.8 200 $160MJT 5/16/2006 Began preparation of 2nd interim fee application 1.4 200 $280MJT 5/17/2006 Prepared exhibit C,D, and E along with other supporting schedule for C&A interim fee application #2 4.8 200 $960MJT 5/18/2006 Began preparing April billing analysis. 4.1 200 $820MJT 5/19/2006 Continue working on April billing analysis. 4.6 200 $920MJT 5/22/2006 Continued working on C&A billing analysis for April. 7.2 200 $1,440MJT 5/23/2006 Finished working on C&A Billing analysis for April gave to D. Krozek for review. 5.4 200 $1,080MJT 6/13/2006 Collins and Aikman kick off meeting with D&T engagement team. 2.5 175 $438MJT 6/14/2006 Began prep of May billing analysis. 3.7 200 $740MJT 6/15/2006 Continued working on May billing analysis. 6.4 200 $1,280MJT 6/16/2006 Finished May billing analysis and exhibits a, b, and c. Turned into D. Krozek for review. 6.5 200 $1,300MJT 6/23/2006 Began check C&A tax packages, realized they were all sent on a division level. 2.0 175 $350MJT 6/28/2006 Worked on matching up received tax packages to a provided list of divisions of C&A. 3.0 175 $525MJT 7/17/2006 Began prep of June billing analysis. 3.0 200 $600MJT 7/21/2006 Finished Collins & Aikman billing analysis, gave to D. Krozek for review. 7.6 200 $1,520MJT 7/25/2006 Finish June billing analysis, prepared exhibits A,B,C 4.2 200 $840MJT 7/20/2006 Meeting with D. Krozek and J. Athanas to discuss status, had Gina set up eRoom, went through C&A Products WPs to see what info we still need, began setup of

C&A Products 2005 WPs. 7.0 175 $1,225

MJT 7/6/2006 Gathered tax data for each division of C&A. 3.0 175 $525MJT 7/7/2006 Set up packages on eroom, had discussion with Gina Parrott re: how to put them in the eroom 0.5 175 $88MJT 8/17/2006 Began preparation of July monthly billing statement. 2.0 200 $400MJT 8/8/2006 Began preparing Products Co. M-1s, started with Corporate Division. 4.0 175 $700MJT 8/9/2006 Continued working on Products Co M-1s - Corporate division. 5.0 175 $875MJT 8/10/2006 Continued working on Products Co. - Corporate division M-1s. 3.5 175 $613MJT 8/15/2006 C&A weekly update call with C&A team. Began preparation of CAP Corporate M-1s and info request. 2.4 175 $420MJT 8/16/2006 Continued gather information and preparing Corp M-1s. 1.3 175 $228MJT 8/17/2006 Wrapped up CAP Corporate M-1 information request. 3.0 175 $525

Exhibit C


MJT 8/22/2006 C&A weekly update call, continued working on the m-1 prep for the rest of the divisions on CAP including Owosso, Canada Mfg, Plymouth, US Auto Carpet, EDC and Purchase Acct.

9.0 175 $1,575

MJT 8/23/2006 Continued working on C&A book to tax work papers, met with Derek to discuss open points for client meeting on Thursday. 9.0 175 $1,575MJT 8/24/2006 Meeting at C&A with D. Krozek, R. Norred, and K. Cleveland to discuss open items on Products return, prepared 4562 summary spread sheet, 4797 comparison, and

prepared C&A Auto 9.5 175 $1,663

MJT 8/28/2006 Continued working on CA Products Co workpapers, updated open items list, prepared 4562 and 4797 summary work papers, correspondence with Derek about Sale Leaseback M-1.

9.5 175 $1,663

MJT 8/29/2006 C&A weekly update call, continued work on M-1s sent email to Sharon Willey of C&A regarding open items. 4.3 175 $753MJT 8/30/2006 Clear points on Gamble Development Co, C&A Automotive Asia, and CW Mgmt Corp. Finished calculating M-1s for Products Co., reference work papers. 11.0 175 $1,925MJT 8/31/2006 Fixed M-2 schedule on Products return, fixed Sch L on Products return, finished referencing of Products WPs turn in for review. 8.1 175 $1,418

166.5 $30,860URBANIAK, JULIE JOHNSON JJU 6/26/2006 Foreign Entity analysis relate dot federal filing requirements 2.3 175 $403JJU 6/27/2006 Filing requirements for international entities of C&A 1.2 175 $210JJU 7/26/2006 Compliance update with Derek 0.3 175 $53JJU 7/31/2006 Review agenda for update call 0.1 175 $18JJU 8/2/2006 Voicemail to J Heckman re: 5471's 0.1 175 $18JJU 8/23/2006 Prepared missing information statement and discussed same with D. Krozek 1.2 175 $210JJU 8/24/2006 Discussed missing entities with D. Krozek 0.6 175 $105JJU 8/24/2006 Prepared 5471 statement revisions 1.4 175 $245JJU 8/29/2006 Update Call with Derek 0.3 175 $53

7.5 $1,313VENKATA PRASAD, JONNAVITTULA JVP 8/22/2006 Review of workpapers of C & A Accessory Mats and Carcorp 8.5 175 $1,488JVP 8/23/2006 Review of C&A Automobile(Asia), Carcorp, Wickes Manufacturing Co, JPS automotive 10.6 175 $1,855JVP 8/24/2006 Review of JPS Automotive, C&A Accessory and C&A Fabrics 9.1 175 $1,593JVP 8/25/2006 Review of C&A Carpets and Acoustics - TN and MI 10.4 175 $1,837JVP 8/26/2006 Review of C&A Fabrics 1.8 175 $306JVP 8/28/2006 Review of CW Management C&A Fabrics 5.3 175 $919JVP 8/29/2006 Review of JPS Automotive and C&A Fabrics 3.1 175 $543JVP 8/30/2006 Working on Tax Return for Mobis and C&A Auto Interiors 4.5 175 $788JVP 8/31/2006 Preparation of Tax Return for C&A Mobis, LLC and Synova Plastics 13.7 175 $2,398

66.9 $11,725VERSTRAETE, KATELIJNE JKJV 5/24/2006 VAT issues - VAT registration in Germany - email correspondence with Robin Norred and Jennifer Heckman re documentation, form to complete and Power of

Attorney0.7 475 $333

KJV 5/25/2006 VAT issues - VAT registration in Germany - email correspondence with Robin Norred and Jennifer Heckman re documentation, form to complete and Power of Attorney

0.5 475 $238

KJV 6/9/2006 German VAT registration - prepare email to Robin Norred and Jennifer Heckman (tax dep C&A) on additional questions (email sent on Wed 6/14 after review by Andrew Street)

1.0 475 $475

KJV 6/2/2006 Review of VAT registration documentation; discuss status and next steps with Andrew Street 1.4 475 $665KJV 6/8/2006 VAT - Discuss Germany comments with Andrew Street; draft e-mail to Robin Norred with additional questions 0.9 475 $428KJV 6/14/2006 VAT - Revise draft email, send email to Robin Norred 0.6 475 $285KJV 6/16/2006 VAT - Follow-up on status of response to additional questions with Robin Norred and Jennifer Heckman (via email) and touch base with VAT team in Deloitte

Germany (via email) 0.2 475 $95

KJV 6/21/2006 VAT - Prepare draft e-mail to Robin Norred and Jennifer Heckman attaching non-resident VAT refund claim form for Germany and providing guidance on how to finalize the claim

0.8 475 $380

KJV 6/27/2006 VAT - Send e-mails (2) to Robin Norred and Jennifer Heckman regarding follow-up on outstanding questions from Deloitte Germany and status of the courier package containing the finalized non-resident VAT refund claim for Germany

0.8 475 $380

KJV 6/27/2006 VAT - Send e-mails (2) to Sonja Muehleisen and Alex Neumann advising them of the status of the claim 0.3 475 $1437.2 $3,420

WALLACE, MADHURA VENIMVW 5/4/2006 Preparation of organization chart for T Friestedt. 2.0 65 $130MVW 5/5/2006 Preparation of organizational chart for T Friestedt. 1.0 65 $65MVW 5/8/2006 Preparation of organizational chart for T. Friestedt. 1.0 65 $65

4.0 $260WILLIAMS, SHELLEY SW 6/12/2006 Collins & Aikman administration. 0.5 65 $33

0.5 $33

Exhibit C


WRIGHT, CHARLES TCTW 4/5/2006 Placed call to An Donley of MI dept of Treasury regarding SBT assessments for Products Co, Plastics co and Exteriors. Discussed call with jen Heckman of C&A 0.9 450 $405

CTW 4/10/2006 Initiated telephone discussion with J. Heckman and R. Norred of C&A RE: Products co SBT audit 2000-03, analyzed auditors draft determination for fiscal impact 1.8 450 $810

CTW 4/11/2006 Analyzed and discussed Products Co. Audit adjustments with J. guillen of D&T, discussed impact with J. Heckmand and R. Norred of C&A 2.9 450 $1,305CTW 4/27/2006 Reviewed Notice of Intent to Assess for Exteriors 2000 Sales and Use tax. Discussed with J. guillen of D&T , and R. Norred of C&A 0.8 450 $360CTW 5/16/2006 Discussed sales tax appeal with J. Heckman of C&A re:plastics Co. 0.8 450 $360CTW 5/23/2006 Reviewed Informal Conference request letter for Exteriors/Plastics and discussed with J. Guillen of D&T 0.8 450 $360CTW 5/10/2006 Reviewed auditor's SBT liability calcs for Interiors and Exteriors with J. Guillen of D&T. 0.8 450 $360CTW 5/11/2006 Reviews w/J. Guillen and analyze auditors SBT calcs for Exteriors and Interiors, participated in conference call with R. Norred and J. Heckman of C&A re: SBT

exposure and refund opportunity.1.7 450 $765

CTW 5/15/2006 Discussed state assessment and calls re: Sales and use tax on plastics co with J. Heckman of C&A 0.5 450 $225CTW 5/31/2006 Participated in conference call with MI auditor re: SBT adjustments proposed for Products Co. Participated in conference call with J. Heckman and R. Norred re: follow-

up steps to obtain documentation for auditor re; adjustments Met with J. Guillen to prep for call.1.2 450 $540

CTW 5/9/2006 Participated in Conference call with M&A team Theia Friestedt of D&T re: state tax calc on sale of assets, reviewed work plan 1.8 450 $810CTW 5/11/2006 Meeting M. O'Brien of D&T re: tax basis for asset sale, draft amendments to workplan and doc request for asset sale, and e-mails with T. Friestedt of Chicago M&A

group of D&T2.3 450 $1,035

CTW 5/15/2006 Discussed asset sale doc request with J.Guillen of D&T 0.6 450 $270CTW 5/16/2006 reviewed doc request for sale of assets. 0.8 450 $360CTW 6/1/2006 Review auditor's proposed adjustments with J. guillen of D&T, participated in conference call with J. Heckman and Dept Auditor re: Proposed SBT adjustments for

Products Co 1.6 450 $720

CTW 6/6/2006 Participated in conference call with J. Heckman and R. Norred re: SBT assessments on Products Co 0.7 450 $315CTW 6/13/2006 Set up call with C&A tax personnel, call on audit adjustments with J. Guillen of D&T, participated in call with J. Heckman of C&A re: Audit adjustments and tax impact. 1.3 450 $585

CTW 6/19/2006 Correspondence with J. Guillen of D&T re: audit adjustments for Products Co. 0.6 450 $270CTW 6/19/2006 Traveled to and from C&A HQ for meeting with J. Heckman and auditor 1.4 450 $630CTW 6/19/2006 Meeting with J. Heckman and R. Norred, J. Guillen conference call with auditor re: SBT adjustments for Products Co. 1.1 450 $495CTW 6/28/2006 Reviewed products Co audit adjustments . 0.9 450 $405CTW 6/28/2006 Reviewed Plastics Co. Use Tax assessment, called MI Dept of treasury re: nature of adjustments, call to j. Heckman of C&A re: Status 1.4 450 $630CTW 7/12/2006 Reviewed liability calculations for Products co and Exteriors audits with J. guile of D&T, participated in telephone meeting with J. Heckman of C&A re audit

adjustments 1.3 450 $585

CTW 7/17/2006 Reviewed e-mail form R. Norred of C&A re: MI auditors findings, analyzed proposed assessment with J. Guillen of D&T, identified differences 0.6 450 $270CTW 7/24/2006 Participated in conference call with J. Heckman and R. Norred of C&A and J. Guillen of D&T re: Products co SBT audit determination 0.6 450 $270CTW 8/22/2006 Reviewed Sales and Use Tax Assessment against Plastics Co., discussed Assessment with Dan Greenburg of MI Treasury 1.6 450 $720CTW 8/22/2006 Discussed facts of Exteriors acquisition and assessment with Jen Heckman of C&A, faxed POAs to Greenburg 0.9 450 $405CTW 8/30/2006 Participated in teleconference with Joe D'souza of MI Dept re: Plastics co Sales and use tax audit 0.6 450 $270

32.3 $14,535WRIGHT, DAVID L DLW 6/12/2006 Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A 3.3 175 $578DLW 6/12/2006 Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A. 2.2 175 $385DLW 6/13/2006 Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A 2.3 175 $403DLW 6/13/2006 Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A 3.7 175 $648DLW 6/14/2006 Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A 3.0 175 $525DLW 6/26/2006 Time reviewing trial balances for import into CORPTax CS for Tax Year 2005. 0.3 175 $53DLW 6/27/2006 Time reviewing revised trial balances and preparing files for import. 1.3 175 $228DLW 6/28/2006 Time reviewing revised trial balances and preparing files for import. 1.4 175 $245DLW 6/30/2006 Importing trial balances and producing audit conversion reports. 1.5 175 $263DLW 7/13/2006 Time supporting delivery team on account mapping changes and net income reconciliations. 1.3 175 $228DLW 7/17/2006 Assisting delivery team in reconciling net income per books by business unit to legal entities in CORPTax. 1.2 175 $210DLW 7/17/2006 Assisting delivery team in reconciling net income per books by business unit to legal entities in CORPTax. 2.4 175 $420DLW 7/18/2006 Assisting in reconciliation of net income per books by business unit. 0.3 175 $53DLW 7/20/2006 Assisting in reconciling net income per books by Business Unit. 0.4 175 $70DLW 7/26/2006 Time reloading trial balances after mapping corrections. 1.0 175 $175DLW 7/31/2006 Mapping and reviewing Hyperion trial balances. 0.7 175 $123DLW 8/10/2006 Mapping and reloading revised trial balances from Hyperion. 2.4 175 $420DLW 8/2/2006 Extracting trial balances from master download for analysis. 0.4 175 $70DLW 8/3/2006 Reviewing trial balance mapping and Hyperion extracts. 0.4 175 $70DLW 8/8/2006 Time separating Products trial balances from downloads for the engagement team. 0.2 175 $35DLW 8/8/2006 Reviewing new trial balances for Becker LLC, Exteriors, Plastics, and JPS Auto. 0.4 175 $70

Exhibit C


DLW 8/11/2006 Deleting and re-entering trial balances for corrections to presentation, mapping, etc. 1.2 175 $210DLW 8/14/2006 Mapping and reimporting Products trial balance. 1.7 175 $298DLW 8/25/2006 Loading check the box entities and reprocessing audit conversion reports. 0.6 175 $105

33.6 $5,880ZIMET, LEE GLGZ 4/10/2006 Review - stock basis model. 1.2 675 $810LGZ 4/19/2006 Telephone call w/ D. Hoffman re: basis study. 0.3 675 $206LGZ 4/19/2006 Telephone call w/ S. Shekell re: Lazard valuation. 0.2 675 $135LGZ 4/19/2006 Telephone call w/ J. Heckman re: basis computation. 1.1 675 $743LGZ 4/20/2006 Read proposed term sheet. 0.3 675 $203LGZ 5/2/2006 Read Company financial projections 0.3 675 $203LGZ 5/3/2006 Review tax model 0.4 675 $270LGZ 5/4/2006 Analysis of stock v. asset deal 0.4 675 $270LGZ 5/4/2006 Review & comment on tax model 1.3 675 $878LGZ 5/15/2006 Review Taxable gain or loss calculation 0.7 675 $473LGZ 5/26/2006 Review asset v stock transaction slides 0.6 675 $405LGZ 5/26/2006 Memo on Products preferred stock 1.8 675 $1,215LGZ 5/15/2006 Review - section 382 limit calculation 1.6 675 $1,064LGZ 5/30/2006 Telephone call w/J. Gundrum & Mr. Gerstel re: built-in gain calc 0.8 675 $540LGZ 5/26/2006 Review asset sale calcs 1.0 675 $675LGZ 5/1/2006 Telephone call w/ D. Hoffman re: tax model 0.3 675 $203LGZ 5/3/2006 Telephone call w/ S. Shekell re: valuation 0.3 675 $203LGZ 5/3/2006 Telephone call w/ S. Starzynski re: tax model 1.2 675 $810LGZ 5/3/2006 Telephone call w/ D. Hoffman re: tax model 0.4 675 $270LGZ 5/4/2006 Telephone call w/ J. Heckman re: tax model 0.9 675 $608LGZ 5/4/2006 Correspondence w/ D. Hoffman re; step-up tax calculation 0.3 675 $203LGZ 5/4/2006 Correspondence w/ Mr. Gerstel re: status 0.3 675 $203LGZ 5/17/2006 Telephone call w/ d. Hoffman & S. Starzynski re: status 0.7 675 $473LGZ 5/18/2006 Draft memo on Products preferred stock issue 2.1 675 $1,418LGZ 5/18/2006 Telephone call w/ D. Hoffman & S. Starzynski re: separate company gain or loss calcs 0.3 675 $203LGZ 6/1/2006 Telephone call w/ D. Hoffman re: status 0.4 675 $270LGZ 8/2/2006 Teleconference w/ J. Heckman re: sale of divisions 0.8 675 $540LGZ 8/8/2006 Correspondence to D. Hoffman re: sale of assets 0.7 675 $473LGZ 8/10/2006 Teleconference w/ M Carmel re: structure of corporate group 0.7 675 $473LGZ 8/10/2006 Teleconference w/ Mr. Hoffman re: treatment of professional fees 0.4 675 $270LGZ 8/24/2006 Teleconference w/ D. Hoffman re: new reorganization plan 0.7 675 $473LGZ 8/30/2006 Teleconference w/ J. Hecman re: structure of transaction 1.1 675 $743LGZ 8/30/2006 Teleconference w/ D. Hoffman re: treatment of professional fees 0.3 675 $203LGZ 8/31/2006 Review - Taxable spin-off structure memo 1.1 675 $743

25.0 $16,862

Total hours and amount sought 2,608.8 $737,686

EXHIBIT D

Deloitte.M&A TRANSACTION SERVICES

David N. HoffmanPartnerDeloitte Tax LLPChicago OfficeTel: 312-486-2283Email: dhoffman(adeloitte.com

In his role in the M&A Transaction Services Group, David specializes in delivering tax consultativeservices relating to mergers and acquisitions, and other significant capital transactions such asrestructurings, dispositions, and debt work-outs. He has worked with many of Deloitte's mostprominent strategic and private equity clients, leading due diligence, structuring, and other taxplanning for domestic and international transactions.

A significant portion of David's practice involves working with financially troubled or bankruptentities, addressing complex tax issues and helping them reorganize in a tax-efficient manner. Inconnection with his work, David has developed expertise in maximizing the value of tax attributessuch as net operating losses and tax basis, designing and implementing tax-advantagedacquisition and financing structures, and minimizing effective tax rates.

David has advised in a wide variety of industries, including retail and distribution, manufacturing,aviation, health care, consulting, and energy. He is a frequent lecturer and instructor on M&A andother corporate tax matters.

Representative reorganization clients:

. United Airlines

. Tower Automotive

. Northwest Airlines

. Coram Healthcare's Equity Committee

. AmeriKing

. Collins & Aikman

. McLeod USA

. Cooker Restaurant Corporation

. Various privately held companies

. USG Corporation

David earned his J.D. degree from the University of Baltimore School of Law and his B.S. inBusiness Administration from the University of Richmond. He is a member of the AICPA and theAmerican, Maryland, and Chicago Bar Associations. David currently serves on the Board ofDirectors of the Family Network, Inc. in Highland Park, Illinois.

Name: Scott L. ShekellTitle: Partner - Lead Tax ServicesLocation: DetroitTel: (313) 396 3297Fax: (313) 392 7794Email: sshekell(Ideloitte.com

Relevant Experience

Scott is a Partner in our Lead Tax Service Group. Scott has over fourteen years of experienceincluding three years of auditing. Scott serves several US based multi-national companies includingGeneral Motors Corporation, ArinMeritor, Inc., Compuware Corporation, Metaldyne, Inc. andCollins & Aikman Corporation. Scott's role on these engagements includes global coordination anddelivery of all tax services. His direct experience in tax includes consultation and advice on a widerange of issues including:

. Tax accounting (SFAS 109);

. Mergers & acquisitions;

. Accounting methods; and

. Tax due diligence

Education/Professional affiliations

Scott received a bachelor's degree from Walsh College with a major in accounting. He received aMasters in Business Administration from the University of Chicago with concentrations inaccounting, finance and economics. He is a Certified Public Accountant in the State of Michigan anda member ofthe AlCPA and MACPA.

Industry Experience

. Automotive

. Manufacturing

. Software

EXHIBIT E

Exhibit E

Category Date Amount Person Description

Airfare N/A-$

Lodging N/A-$

Meals and Incidentals4/25/2006 12.00$ HOFFMAN, DAVID N Business Meals4/25/2006 15.25$ HOFFMAN, DAVID N Business Meals4/1/2006 16.25$ HOFFMAN, DAVID N Business Meals5/4/2006 24.00$ BRIDENSTINE, TRAVIS J Business Meals

5/27/2006 20.99$ HOFFMAN, DAVID N Business Meals5/13/2006 16.50$ HOFFMAN, DAVID N Business Meals5/9/2006 31.75$ HOFFMAN, DAVID N Business Meals

5/22/2006 5.60$ TEGGART, MARK JOHN JR Business Meals6/7/2006 26.66$ HOFFMAN, DAVID N Business Meals

8/12/2006 42.00$ KROZEK, DEREK J Business Meals8/12/2006 20.00$ KROZEK, DEREK J Business Meals

231.00$ Transportation

4/10/2006 62.57$ BOOCOCK, STEPHEN W Mileage4/6/2006 66.80$ GUILLEN, JOHANNA TERESA Mileage

5/27/2006 13.36$ GUILLEN, JOHANNA TERESA Mileage6/15/2006 17.80$ WRIGHT, CHARLES T Mileage

160.53$

Miscellaneous - Courier, Postage, Telephone, Parking - out of town travel)4/25/2006 35.66$ HOFFMAN, DAVID N Cellular Phone4/6/2006 5.58$ N/A Postage/Cour/Freight -1 PKG

4/26/2006 7.00$ N/A Postage/Cour/Freight -1 PKG COL10042-01-01-0000

4/26/2006 7.53$ N/A Postage/Cour/Freight -1 PKG4/5/2006 9.89$ N/A Postage/Cour/Freight -2 PKG

4/27/2006 17.82$ N/A Postage/Cour/Freight -3 PKG4/6/2006 45.06$ N/A Postage/Cour/Freight -7 PKG

4/26/2006 55.00$ N/A Word Process-Client4/17/2006 59.50$ N/A Temporary Personnel -DCS Chicago 4-17-064/5/2006 70.00$ N/A Computer-Tax Svcs -Tax processing usage charges

4/26/2006 76.52$ N/A Postage/Cour/Freight -5 PKG4/5/2006 125.00$ N/A Computer-Tax Svcs -Tax processing usage charges4/5/2006 125.00$ N/A Computer-Tax Svcs -Tax processing usage charges

4/26/2006 125.00$ N/A Computer-Tax Svcs -Tax processing usage charges4/15/2006 17.62$ BOOCOCK, STEPHEN W Teleconferencing5/3/2006 52.06$ N/A USPS/DHL/Airborne/Ot -8 PKG

5/13/2006 372.31$ BOULET, WILLIAM P JR Teleconferencing5/18/2006 14.46$ N/A USPS/DHL/Airborne/Ot -1 PKG5/26/2006 23.02$ FRIESTEDT, THEIA A Cellular Phone5/4/2006 31.52$ FRIESTEDT, THEIA A PERS DIG ASST CHARGS5/4/2006 34.52$ FRIESTEDT, THEIA A Cellular Phone

5/27/2006 3.63$ HOFFMAN, DAVID N Teleconferencing5/23/2006 27.14$ STARZYNSKI, STEVEN D Cellular Phone5/23/2006 30.66$ STARZYNSKI, STEVEN D PERS DIG ASST CHARGS5/26/2006 13.94$ ZIMET, LEE G Teleconferencing6/5/2006 55.00$ N/A Word Process-Client6/7/2006 7.22$ N/A UPS Courier Fees onl -1 PKG

6/26/2006 52.06$ N/A UPS Courier Fees onl -8 PKG 6/2/2006 10.10$ FRIESTEDT, THEIA A Teleconferencing

6/16/2006 16.97$ FRIESTEDT, THEIA A PERS DIG ASST CHARGS 7/5/2006 125.00$ N/A Computer-Tax Svcs -Tax processing usage charges7/7/2006 125.00$ N/A Computer-Tax Svcs -Tax processing usage charges

7/26/2006 15.01$ N/A UPS Courier Fees onl -1 PKG 7/2/2006 10.20$ N/A UPS Courier Fees onl -1 PKG

7/16/2006 52.21$ N/A UPS Courier Fees onl -8 PKG 7/29/2006 74.43$ N/A UPS Courier Fees onl -11 PKG COL10042-01-01-0000

7/17/2006 31.47$ N/A Computer-Tax Svcs -Tax processing usage charges7/12/2006 20.86$ N/A UPS Courier Fees onl -2 PKG 8/24/2006 45.00$ N/A Computer-Tax Svcs -Tax processing usage charges8/5/2006 52.21$ N/A UPS Courier Fees onl -8 PKG

8/29/2006 87.50$ N/A Prof/Consult Fees -*CONSULTING SERVICES 8/5/2006 7.22$ N/A UPS Courier Fees onl -1 PKG COL10041-01-01-0000

8/29/2006 175.00$ N/A Prof/Consult Fees -*CONSULTING SERVICES 8/5/2006 20.86$ N/A UPS Courier Fees onl -2 PKG

8/22/2006 8.60$ FRIESTEDT, THEIA A Cellular Phone 8/22/2006 4.06$ FRIESTEDT, THEIA A PERS DIG ASST CHARGS 8/22/2006 1.01$ FRIESTEDT, THEIA A Teleconferencing 8/26/2006 22.70$ ATHANAS, JOHN A Telephone 8/12/2006 10.00$ KROZEK, DEREK J Parking-Auto Weekend 8/12/2006 26.70$ KROZEK, DEREK J Mileage

2,441.83$

2,833.36$ Total expenses (amount sought is $2,833)

2,833.00$ Total per monthly statements0.36$ Difference - Pass

Deloitte Tax LLPTax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors

For the Period of April 1, 2006 to August 31, 2006Expenses

IN THE UNITED STATES BANKRUPTCY COURT …€¦ · Aikman Automotive Exteriors, Inc. (f/k/a Textron...

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