1031 Tax Group
Abitibi Bowater
All American Semiconductor, Inc.
American Business Financial
Armstrong World Industries
Asarco
Austin Companies
Calpine
Chemtura
Chrysler
Circuit City
Delphi Corp
Delta Air Lines
EaglePicher Holdings, Inc.
Enron
Fibermark
Filene?s Basement
Flying J
Foamex
Friedman?s
General Growth Properties
Grede Founderies
Hoop Holdings
K B Toys
Kara Homes
Kimball Hill

LandAmerica Financial Group
Lehman Brothers
Le-Nature?s
Lyondell Bassell
MarchFirst
Mervyn?s
Mirant
Muzak
Nortel
Northwest Airlines
Nutritional Sourcing
Owens Corning
Pilgrim?s Pride
Refco
Ritz Camera
SemGroup
Sentinel Management
Six Flags
Smurfit Stone
Superior Offshore
Tribune
Tronox
United Air Lines (UAL Corp.)
Washington Mutual
Winn-Dixie
WR Grace