Window Select LLC, a Menomonee Falls, Wisconsin home-improvement company that sold and installed windows, siding, and doors, filed Subchapter V on February 17, 2023 with estimated assets of $100,001-$500,000, liabilities of $1.0 million-$10.0 million, and 1,000-5,000 creditors source filing. Its schedules later listed $885,350.14 of assets against $3.82 million of secured claims, with major asset value tied to a disputed $408,000 employee-retention credit, $200,000 of warehouse items, and $84,112.75 of cash at Community State Bank source filing. The top unsecured list was dominated by money-judgment claims, led by Climate Solution Windows & Doors at $1.08 million source filing.

The court confirmed the modified liquidation plan on December 13, making the order effective on entry and shifting the case from operating restructuring to trust administration source filing. The plan puts all debtor property and causes of action into a liquidating trust, including avoidance and fraudulent-transfer claims against Justin Kiswardy and related insiders, after the debtor identified roughly $4.3 million of insider payments without apparent consideration source filing. Paul G. Swanson was designated liquidating trustee, and recoveries are to fund trust costs, capped individual customer-deposit priority claims, priority tax claims, and then general unsecured creditors source filing.