Tops Holding II Corp.

Tops is a confirmed-plan, post-effective-date case now centered on litigation-trust administration and claims cleanup, with recent activity focused on expunging satisfied, unsupported, amended, superseded, and duplicate claims while extending the trust runway. The company filed chapter 11 on February 21, 2018, after entering the case with roughly $714.1 million of funded debt, including $560 million of 8.000% senior secured notes, a $68 million ABL revolver, a $10 million FILO term loan, $67.5 million of 9.000% senior amortizing notes, and $8.6 million of senior notes due 2018, as described in the Rule 1007-2 declarationDkt. 4.

The case moved through a reorganization path rather than a sale posture. Tops proposed a second amended joint chapter 11 plan covering nine classes, and the court confirmed that plan in November 2018 through the confirmation order for the Second Amended Joint Chapter 11 PlanDkt. 765, following the filing of the Second Amended Joint Chapter 11 PlanDkt. 751 and a later plan supplement amendmentDkt. 772. The operating restructuring has therefore already been resolved; the remaining docket is the back end of the confirmed plan process.

The current posture is litigation-trust wind-down. On May 1, 2026, the court granted a two-year extension of the Tops Holding Litigation Trust dissolution date to November 20, 2028, with the trustee required to obtain and docket a favorable IRS letter ruling by November 20, 2026, and an interim-extension mechanism if no ruling is received by October 15, 2026, under the . The same day, the court entered a series of omnibus claims orders disallowing or reducing categories of claims, including satisfied claims, partially satisfied claims, unsupported claims, amended and superseded claims, and duplicate claims through the , , and .