After Stretto noticed a December 8, 2021 general bar date and March 29, 2022 governmental bar date, the debtors moved from a February 28 Subchapter V plan to confirmation of a Modified Amended Subchapter V Plan on June 9 source filing source filing source filing. The confirmed plan paid Class 1 priority unsecured and Class 2 general unsecured claims in full in cash, left Class 4 equity in place, and isolated Class 3 settled SpECTrum claims as the impaired voting class, with recovery solely from the Insurance Settlement Amount under individual settlement agreements source filing. Non-SpECTrum allowed claims were funded from cash on hand, while SpECTrum claims were funded by insurance; the liquidation analysis showed $487,552 of cash, $668,526 of trade receivables at book value, $780,020 to $1.059 million of assets available for distribution, and $538,235 to $919,131 of net value for unsecured creditors source filing.