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IN RE PERRY H. KOPLIK & SONS, INC.

Case No. 02-B-40648 (REG), Adv. Pro. 04-02490 (REG).

In re: PERRY H. KOPLIK & SONS, INC., Chapter 11 Debtor. MICHAEL S. FOX, as Litigation Trustee of PERRY H. KOPLIK & SONS, INC., Plaintiff, v. MICHAEL KOPLIK and ALVIN SIEGEL, Defendants.

United States Bankruptcy Court, S.D. New York.

March 30, 2012.

Attorney(s) appearing for the Case

Christopher R. Belmonte, Esq. (argued), Pamela A. Bosswick, Esq. , SATTERLEE STEPHENS BURKE & BURKE LLP, New York, New York, Attorneys for Plaintiff.

Ronald L. Cohen, Esq. (argued), Walter A. Naeder, Esq. (argued), SEWARD & KISSEL LLP, New York, New York, Attorneys for Defendants.

Sanford P. Rosen, Esq. (argued), SANFORD P. ROSEN & ASSOCIATES, PC, New York, New York, Attorneys for Defendants.

PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW AFTER TRIAL

ROBERT E. GERBER, Bankruptcy Judge.

Introduction

In this adversary proceeding under the umbrella of the chapter 11 case of debtor Perry Koplik & Sons, Inc. (the "Debtor," or the "Company"), a closely held corporation organized under New York law, plaintiff Litigation Trustee Michael Fox (the "Trustee") seeks to recover $30 million from defendants...

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