Sears Holdings Corporation, filed an amended joint plan of reorganization with related disclosure statement in the US Bankruptcy Court on May 16, 2019. As per the amended plan filed, Priority Non-Tax Claims in the amount of $2 million shall be paid in full in cash. General Unsecured Claims in the amount of $3,940 million and PBGC Unsecured Claims of $800 million, will receive payment on pro rata basis from general unsecured liquidating trust interests, in full and final satisfaction, settlement, release, and discharge. ESL Unsecured Claims in the amount of $1,761 million agrees to less favorable treatment, in full and final satisfaction, settlement, release, and discharge of an allowed ESL unsecured claim, each such holder thereof shall receive its pro rata share of the general unsecured liquidating trust interests. All Intercompany Claims shall be cancelled and Holders of Intercompany Claims shall not receive any Distributions on account of such Intercompany Claims. Treatment for all other claim classes remains same.