RTW Retailwinds, Inc., along with it affiliates filed a joint plan of liquidation with related disclosure statement in the US Bankruptcy Court on September 30, 2020. As per the plan filed, administrative claims of $0.76 million, statutory fees, professional fee claims, priority tax claims of $0, secured tax claims of $0, other secure claims of $0 and other priority claims of $0.39 million will be paid full in cash. Prepetition Credit Party Claims of $0 will be paid in cash. General unsecured claims of $235.82 million will have a recovery range of 31%-38% and will be paid through pro rata share of the beneficial trust interests, which shall entitle the holders to receive their pro rata share of the liquidation trust assets. Intercompany claims and subordinated claims will be cancelled and receive no distribution. All interests will be cancelled. The plan will be funded through cash in hand, sale of assets and Beneficial Trust Interests funded by Liquidation Trust claims reserve and the Professional Fee claims reserve.