Judge Stuart M. Bernstein

Appearances:

WILMER CUTLER PICKERING HALE AND DORR LLP, Attorneys for Jacoby & Meyers LLP, New York, NY. Andrew N. Goldman, Esq., Charles C. Platt, Esq., Melanie J. Dritz, Esq., Of Counsel

RICHARD TANENBAUM, ESQ., Attorney for Kenneth Heller, Brooklyn, NY

SUSAN HARMON, ESQ., Attorney for Kenneth Heller, Hoboken, NJ

WINDELS MARX LANE & MITTENDORF, LLP, Attorneys for Trustee, New York, NY, Howard L. Simon, Esq., Of Counsel

OFFICE OF THE UNITED STATES TRUSTEE, New York, NY, Greg Zipes, Esq., Of Counsel

POST-TRIAL FINDINGS OF FACTAND CONCLUSIONS OF LAW