FHC Holdings Corporation filed first amended plan of liquidation with related disclosure statement in the US Bankruptcy Court on May 25, 2021. As per the amended plan filed, administrative claims of $0.01 million, priority tax claims of $1.25 million, priority non-tax claims of $0.59 million and secured claims of $0.24 million shall be paid in full in cash. General unsecured claims of $76.70 million will be recovered 30.2%, i.e., $23.16 million in cash. There is no other change in the funding or treatment of any claim class.