Sears Holdings Corporation, filed second amended joint plan of reorganization with related disclosure statement in the US Bankruptcy Court on May 28, 2019. As per the amended plan filed, Priority Non-Tax Claims (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) shall satisfied in full from proceeds of the carve out account and net proceeds of the total assets. Other Secured Claims (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) agrees to different treatment, and satisfied in full from transfer of or net cash proceeds of the relevant collateral in cash. General Unsecured Claims (Kmart Corp., & All other Debtors) 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 (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) 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. PBGC Unsecured Claims (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) will receive payment on pro rata basis from general unsecured liquidating trust interests, in full and final satisfaction, settlement, release, and discharge. General Unsecured Claims (other than Guarantee Claims) (Kmart Stores of Illinois LLC & Kmart of Washington LLC) will receive payment on pro rata basis from general unsecured liquidating trust interests, in full and final satisfaction, settlement, release, and discharge. Guarantee Claims (Kmart Stores of Illinois LLC & Kmart of Washington LLC) will receive payment on pro rata basis from general unsecured liquidating trust interests, and agrees to less favorable treatment, in full and final satisfaction, settlement, release, and discharge of an Allowed Guarantee Claim. Subordinated Securities Claims (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) shall not receive or retain any property under the Plan on account of such Subordinated Securities Claims. Intercompany Claims (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors), and Intercompany Interests (Kmart Corp., Kmart Stores of Illinois LLC, Kmart of Washington LLC, & All other Debtors) shall be cancelled. There is no other change in the payment of claims. Sears Holdings Corporation, filed second amended solicitation version joint plan of reorganization with related disclosure statement in the US Bankruptcy Court on June 28, 2019. As per the amended plan filed, there is no change in the treatment of claims. As per the modified second amended joint reorganization plan filed by Sears Holdings Corporation on July 9, 2019, there is no change in treatment of any claim. Debtor has filed second modified plan of reorganization in the Court on August 2, 2019. There are no relevant changes in the plan. Debtor has filed third modified plan of reorganization in the Court on September 13, 2019. There are no relevant changes in the plan. Debtor has filed third modified plan of reorganization in the Court on October 1, 2019. There are no relevant changes in the plan.