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<br />Debtors or their creditors to require that each Debtor reteiin <br />separate counsel. <br />a. CF6I Steel Corporation is the 100$ <br />shareholdex• of all of the other Debtors. <br />b. Debtors are engaged in highly interrel~sted <br />businesses. Debtors have operated and intend to continue to <br />function as a unitary economic enterprise operated for the <br />benefit of the whole. <br />c. Debtors have issued consolidated financial <br />statements and have filed consolidated tax returns. <br />d. Prior to the commencement of their Chapter 11 <br />cases, Debtors and the Railroad have shared administrative and <br />support services based within CF6I Steel Corpozation and have, by <br />agreement, jointly managed their excess cash through joint <br />investments. <br />e. Prior to the commencement of their cases, <br />Debtors frequently relied jointly on attorneys, accountants, and <br />other professionals to represent their common interests. <br />f. Debtors have common officers and directors. <br />q. Debtors have a unity of interest and <br />singleness of purpose in connection with their Chapter 11 <br />reorganization cases. <br />(1) Debtors are, by federal statute, jointly <br />and severally lisble for substantial pension related obligations <br />arising under both ERISA and the Internal Revenue Code estimated <br />in excess o! 5140 million. ~g 26 U.S.C. § 412(c)(11)(8) and <br />29 U.S.C. § 1082(c)(11)(8) (pension contributions); 26 U.S.C. <br />6 <br />