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IN RE MORAN

Case No. 10-03696.

In re: ROBERT N. MORAN, Chapter 11 Debtor and Debtor-in-Possession.

United States Bankruptcy Court, D. Hawaii.

March 17, 2014.

Attorney(s) appearing for the Case

Cynthia M. Johiro, Esq. , Attorney for State of Hawaii, Department of Taxation.

Yuklin Aluli, Esq. , Attorney for Gerald Watts, Successor Trustee Under the Last Will and Testament of Manuel Guerreiro, Deceased, by S.P. No. 86-0107, as Special Administrator of the Estate of Nuha Kahalewai, Deceased, and Special Administrator of the Estate of Nana Kahalewai, Deceased.

James N. Duca, Esq. , Attorney for James N. Duca individually and as Trustee of the Kessner Umebayashi Bain & Matsunaga 401K PSP fbo James Duca.

WAGNER CHOI & VERBRUGGE CHUCK C. CHOI , ALLISON A. ITO , Honolulu, Hawaii, Telephone: (808) 533-1877, Facsimile: (808) 566-6900, [email protected]., [email protected]. Attorneys for ROBERT N. MORAN Debtor and Debtor-in-Possession.

FINDINGS OF FACT AND CONCLUSIONS OF LAW CONFIRMING DEBTOR'S FIFTH AMENDED CHAPTER 11 PLAN OF REORGANIZATION DATED AS OF OCTOBER 25, 2013

ROBERT J. FARIS, Bankruptcy Judge.

The hearing to consider confirmation ("Confirmation Hearing") of the Debtor's Fifth Amended Plan of Reorganization Dated as of October 25, 2013, was held on February 10, 2014, at 2:00 p.m., before the Honorable Robert J. Faris, United States Bankruptcy Judge, District of Hawaii...

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