IN THE UNITED STATES BANKRUPTCY COURT … · Collins & Aikman Automotive Exteriors Inc. Collins & Aikman Automotive International, Inc. Synova Plastics, LLC Collins & Aikman Automotive

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DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000

Tax Service Providers for the Debtors and Debtors in Possession

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN

SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes

THIS SUMMARY SHEET APPLIES TO:

X All Debtors Collins & Aikman Interiors Inc

Collins & Aikman Corporation Dura Convertible Systems Inc

Collins & Aikman Products Co. Comet Acoustics Inc

1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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Gamble Development Company JPS Automotive, Inc

Collins & Aikman Properties, Inc. Collins & Aikman Accessory Mats, Inc.

Wickes Manufacturing Company Collins & Aikman Canada Domestic Holding Company

Wickes Asset Management, Inc. Collins & Aikman Carpet & Acoustics (MI), Inc.

Collins & Aikman Asset Services, Inc. Collins & Aikman Carpet & Acoustics (TN), Inc.

Carcorp, Inc. Collins & Aikman Plastics, Inc.

Waterstone Insurance, Inc. Collins & Aikman Automotive Services, LLC

Collins & Aikman Development Company CW Management Corporation

Collins & Aikman International Corporation SAF Services Corporation

Southwest Laminates, Inc. Hopkins Services, Inc

Collins & Aikman Fabrics, Inc. Collins & Aikman Europe, Inc

Collins & Aikman Automotive Exteriors Inc. Collins & Aikman Automotive International, Inc.

Synova Plastics, LLC Collins & Aikman Automotive Interiors, Inc.

Amco Convertible Fabrics, Inc. Synova Carpets LLC

ACAP LLC Becker Group LLC

Collins & Aikman (Gibraltar) Limited Collins & Aikman Automotive Mats LLC

Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Automotive Overseas Investment, Inc.

Collins & Aikman Intellimold, Inc. Owosso Thermal Forming, LLC

Collins & Aikman – MOBIS, LLC Brut Plastics, Inc.

Engineered Plastic Products, Inc. Collins & Aikman Automotive (Argentina) Inc.

Collins & Aikman International Services, Inc. New Baltimore Holdings, LLC

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SUMMARY SHEET PURSUANT TO THE UNITED STATES TRUSTEE GUIDELINES FOR REVIEWING APPLICATIONS FOR COMPENSATION

AND REIMBURSEMENT OF EXPENSES FILED UNDER 11 U.S.C. § 330

Name of Applicant: DELOITTE TAX LLP

Date of Retention: Nunc Pro Tunc to September 1, 2005

Date of Entry of Order Authorizing Employment November 10, 2005

Period for Which Compensation and Reimbursement is Sought: September 1, 2006 through and including

December 31, 2006

Amount of Compensation Sought As Actual, Necessary and Reasonable: $391681

Amount of Expense Reimbursement Sought as Actual, Necessary, and Reasonable: $3,840

This is: A Fourth Interim Fee Application

Blended Applicable Hourly Rate of Professionals And Paraprofessionals $239.85

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PROFESSIONALS RENDERING SERVICES FOR WHICH COMPENSATION IS BEING SOUGHT

From September 1, 2006 through December 31, 2006

NAME POSITION HOURS RATE

VALUE OF SERVICES

RENDERED AT APPLICABLE

HOURLY RATES

HOFFMAN, DAVID N Partner 60.1 675 40,584

ZIMET, LEE G Director 20.3 675 13,709

BOOCOCK, STEPHEN W Director 3.4 675 2,303

BOULET, WILLIAM P JR Director 10.3 675 6,954

SHEKELL, SCOTT Partner 14.0 575 8,054

SHEKELL, SCOTT Partner 26.0 175 4,550

WALTERS, PAUL J JR Principal 0.5 175 88

GIANNATTASIO, JENNIFER B Principal 1.0 675 675

ANDERSON, KEVIN D Partner 0.5 675 338

KRIZANIC, DOUGLAS Partner 1.0 575 575

CARROLL, ROBERT E Director 0.3 540 162

MARTIN, LINDA R Director 0.5 175 88

ESQUIVEL, HECTOR Partner 1.0 675 675

MCALONAN, RICHARD J Director 0.4 675 270

PENICO, VICTOR Director 0.5 675 338

PEZZITTI, MICHAEL J Senior Manager 1.5 475 713

PEZZITTI, MICHAEL J Senior Manager 10.0 175 1,750

ATHANAS, JOHN A Senior Manager 8.5 475 4,038

ATHANAS, JOHN A Senior Manager 102.5 175 17,947

BARUDIN, BENJAMIN Senior Manager 7.0 175 1,225

JORAH, CHRISTINE L Senior Manager 5.9 450 2,655

WRIGHT, CHARLES T Senior Manager 32.4 450 14,581

SQUIRES, THOMAS P Senior Manager 1.0 175 175

FORREST, JONATHAN I Senior Manager 1.5 550 826

HALE, JUNE ANNE Senior Manager 5.7 475 2,709

GERSTEL, KENNETH A Senior Manager 17.7 550 9,736

STREET, ANDREW J Senior Manager 1.8 550 990

WRIGHT, DAVID L Senior Manager 10.4 175 1,821

URBANIAK, JULIE JOHNSON Senior Manager 2.1 450 945

URBANIAK, JULIE JOHNSON Senior Manager 114.5 175 20,041

WALLACE, KORTNEY D Senior Manager 5.0 175 876

FRIESTEDT, THEIA A Manager 29.5 475 14,019

GUNDRUM, JENNIFER M Manager 4.4 475 2,091

SHUGARS, JASON DAVID Manager 4.2 175 736

GRIM, JEFFREY S Manager 17.5 175 3,063

BALRAM, RAMAKRISHNA Manager 3.0 175 525

AGNONE, MATTHEW L Manager 131.0 175 22,925

HIBNER, DAVID M Manager 7.1 175 1,244

FALES, AARON M Manager 4.0 290 1,160

MAY, MICHAEL SCOTT Manager 0.5 475 238

MINTON, JILL L Manager 1.0 475 475

SAK, JEFFREY A Manager 1.5 175 263

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STARZYNSKI, STEVEN D Senior 59.3 375 22,242

KROZEK, DEREK J Senior 41.2 290 11,948

KROZEK, DEREK J Senior 175.3 175 30,679

MARCEANTE, SAMANTHA JOSEPHINE Senior 4.5 375 1,688

CHIDAMBARAM, SHOM SUNDAR Senior 3.3 175 569

MCREAKEN, CHARLES A Senior 8.9 175 1,559

MILLER, ASHLEY ELAINE Senior 9.5 175 1,664

POHREBOVICOVA, ZUZANA Staff 108.5 175 18,988

BECKER, LAUREN BETH Staff 68.5 175 11,991

PRANO, DONNA L Staff 3.3 175 579

PRANO, DONNA L Staff 0.8 65 52

BOLAM, KATHLEEN A Staff 1.4 65 91

KONSTANTINIDIS, ANDRIANA DONNA Staff 0.5 65 33

PATTERSON, MARY ANN Staff 1.3 175 228

GUILLEN, JOHANNA TERESA Staff 30.3 140 4,235

RAVJI, SANAH A Staff 11.0 200 2,200

RICHARDSON, DANIEL WINSTON Staff 0.7 200 138

SMITH, MEKEBA W Staff 0.5 200 100

MOMIN, JASMINE SULTANALI Staff 20.0 200 4,000

BRIDENSTINE, TRAVIS J Staff 0.5 245 123

OLIVER, KRISTINE T Staff 0.3 175 53

BOOTHE, DEONNA LYNN Staff 4.0 65 260

CARROLL, WALTREESE HARVETTE Staff 19.8 140 2,772

PHELPS, MELINDA SHARELL Staff 1.5 140 210

STEINER, NANCY FERN Staff 1.3 65 86

WALLACE, MADHURA VEN Staff 1.0 65 66

TEGGART, MARK JOHN JR Staff 30.5 200 6,100

TEGGART, MARK JOHN JR Staff 146.9 175 25,712

BONDILI, SASI KIRAN SINGH Staff 24.0 175 4,200

LOMBARDI, MIA GRACE Staff 70.0 175 12,252

WU, HSIN HUA Staff 2.0 175 350

SHARMA, RAKESH Staff 18.7 175 3,273

SOTNIK, ALLISON ANN Staff 21.9 175 3,839

SHEHU, OLINDO Staff 13.5 175 2,363

BOROWICZ, KATARZYNA MARIA Staff 3.8 200 760

PARROTT, VIRGINIA Staff 1.5 65 98

PARROTT, VIRGINIA Staff 1.5 175 263

GODASI, SANDEEP KUMAR Staff 10.5 175 1,838

CILIBERTI, NICOLE E Staff 0.5 200 100

MAHENDRA, RITESH Staff 19.1 175 3,344

VENKATA PRASAD, JONNAVITTULA Staff 16.8 175 2,932

SATYA, PAPARAO BALA NAGU Staff 1.5 175 263

MCDONALD, SHARON Staff 0.2 65 13

BARNES, KIM TAMIKO Staff 0.8 65 52

WILSON, STEPHANIE REGINA Staff 1.3 200 266 TOTAL HOURS AND FEES SOUGHT HEREIN 1,633.0 $239.85

391,681

(effective blended

rate)

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DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000

Tax Service Providers for the Debtors and Debtors in Possession


SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.2 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) Honorable Steven W. Rhodes

THIS STATEMENT APPLIES TO:

X All Debtors Collins & Aikman Interiors Inc


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Collins & Aikman Corporation Dura Convertible Systems Inc

Collins & Aikman Products Co. Comet Acoustics Inc

Gamble Development Company JPS Automotive, Inc

Collins & Aikman Properties, Inc. Collins & Aikman Accessory Mats, Inc.

Wickes Manufacturing Company Collins & Aikman Canada Domestic Holding Company

Wickes Asset Management, Inc. Collins & Aikman Carpet & Acoustics (MI), Inc.

Collins & Aikman Asset Services, Inc. Collins & Aikman Carpet & Acoustics (TN), Inc.

Carcorp, Inc. Collins & Aikman Plastics, Inc.

Waterstone Insurance, Inc. Collins & Aikman Automotive Services, LLC

Collins & Aikman Development Company CW Management Corporation

Collins & Aikman International Corporation SAF Services Corporation

Southwest Laminates, Inc. Hopkins Services, Inc

Collins & Aikman Fabrics, Inc. Collins & Aikman Europe, Inc

Collins & Aikman Automotive Exteriors Inc. Collins & Aikman Automotive International, Inc.

Synova Plastics, LLC Collins & Aikman Automotive Interiors, Inc.

Amco Convertible Fabrics, Inc. Synova Carpets LLC

ACAP LLC Becker Group LLC

Collins & Aikman (Gibraltar) Limited Collins & Aikman Automotive Mats LLC

Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Automotive Overseas Investment, Inc.

Collins & Aikman Intellimold, Inc. Owosso Thermal Forming, LLC

Collins & Aikman – MOBIS, LLC Brut Plastics, Inc.

Engineered Plastic Products, Inc. Collins & Aikman Automotive (Argentina) Inc.

Collins & Aikman International Services, Inc. New Baltimore Holdings, LLC

FOURTH INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR THE DEBTORS FOR ALLOWANCE

OF INTERIM COMPENSATION FOR SERVICES RENDERED AND EXPENSES INCURRED

FROM SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006

Deloitte Tax LLP (“Deloitte Tax”), tax service providers for Collins &

Aikman Corporation (“Collins & Aikman”) and certain of its affiliates, as debtors

and debtors in possession (collectively, the “Debtors”), pursuant to sections

330(a) and 331 of title 11 of the United States Code (the “Bankruptcy Code”) and

Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy

Rules”), Rules 2016-1 and 9014-1 of the Local Rules for the United States

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Bankruptcy Court, Eastern District of Michigan, the Retention Order (as defined

below) and the Administrative Order (as defined below) files this application (the

“Fourth Interim Fee Application”) for, and hereby applies for entry of an order,

substantially in the form of Exhibit F, allowing it interim allowance of,

compensation for professional services performed by Deloitte Tax for the period

from September 1, 2006 through December 31, 2006 (the “Compensation

Period”) and for reimbursement of expenses associated therewith. Deloitte Tax

respectfully represents:

JURISDICTION

1. This Court has jurisdiction to consider this Fourth Interim

Application pursuant to 28 U.S.C. §§ 157 and 1334. Consideration of this Fourth

Interim Application is a core proceeding pursuant to 28 U.S.C. § 157(b)(2).

Venue of this case is proper in this district pursuant to 28 U.S.C. §§ 1408 and

1409, respectively. The statutory predicate for the relief requested herein is

sections 330 and 331 of the Bankruptcy Code.

GENERAL BACKGROUND

2. On September 1, 2005 (the "Petition Date"), each of the Debtors

filed a petition with this Court under Chapter 11 of the Bankruptcy Code. The

Debtors are operating their businesses and managing their property as debtors in

possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No

request for the appointment of a trustee or examiner has been made in these

Chapter 11 cases.

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THE RETENTION OF DELOITTE TAX LLP

3. On November 10, 2005 the Court entered an Order Approving the

Employment of Deloitte Tax LLP as Tax Service Providers Nunc Pro Tunc to

September 1, 2005 (the “Retention Order”), pursuant to a retention application

submitted by the Debtors (the “Retention Application”). A copy of the Retention

Order is attached hereto as Exhibit A. Pursuant to the Retention Order, Deloitte

Tax was authorized to perform and to be compensated by the Debtors, subject to

application to this Court as set forth therein, for various tax services, including

expatriate tax services, contingent fee strategic review services and other

bankruptcy-related tax consulting services, and, inter alia, tax advisory services

for the Debtors related to debt discharge issues arising in connection with this

case. The Retention Order also authorized Deloitte Tax’s reimbursement for

actual and necessary expenses incurred, subject to application to this Court as set

forth therein.

SUMMARY OF PROFESSIONAL COMPENSATION AND REIMBURSEMENT OF EXPENSES REQUESTED

4. Except as is clarified herein, Deloitte Tax has striven to prepare the

Fourth Interim Fee Application in accordance with applicable guidelines for fees

and disbursements of professionals in the Eastern District of Michigan bankruptcy

cases, adopted by the Court (the “Local Guidelines”), or United States Trustee

guidelines for reviewing applications for compensation and reimbursement of

expenses filed under 11 U.S.C. § 330 (the “UST Guidelines”), and with the

interim compensation Administrative Order Establishing Procedures for Monthly

Compensation and Reimbursement of Expenses of Professionals and Official

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Committee Members [Docket No. 290] (the “Administrative Order,” and together

with the Local Guidelines and the UST Guidelines, the “Guidelines”).

5. Deloitte Tax seeks allowance of interim compensation for the tax

services (the “Tax Services”) rendered to the Debtors during the Compensation

Period in the amount of $391,681 as is more fully described below. Deloitte Tax

is also seeking allowance of interim reimbursement of expenses incurred in

connection with the Tax Services rendered to the Debtors during the

Compensation Period in the amount of $3,840, and reserves the right to seek

trailing expenses, including, without limitation, for December 2006, if any, in a

future interim fee application.

6. The compensation for fees being sought in this Fourth Interim Fee

Application is thus only for 1,633.00 hours of the Tax Services at a $239.85

blended hourly rate in the total amount of $391,681for the Compensation Period

and, as noted above, reflects time incurred in connection with Chapter 11

administration matters.

7. Deloitte Tax has received no promises regarding compensation in

these Chapter 11 cases other than in accordance with the Bankruptcy Code and as

set forth in the Retention Application. In respect of the services to be provided by

Deloitte Tax to the Debtors in these Chapter 11 cases, Deloitte Tax has no

agreement with any nonaffiliated entity to share any revenues from such services.

8. Deloitte Tax’s fees in these cases are billed in accordance with the

existing compensation arrangements set forth in the engagement letter(s) between

the Debtors and Deloitte Tax in effect during the Compensation Period. The rates

Deloitte Tax charges for the services rendered by professionals in these Chapter

11 cases are consistent with the rates Deloitte Tax charges for professional

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services rendered in comparable non-bankruptcy-related matters. Such fees are

reasonable based on the customary compensation charged by comparably skilled

practitioners in comparable non-bankruptcy cases in a competitive professional

services market.

9. Pursuant to the Guidelines, supplied herewith is a schedule setting

forth all professionals and paraprofessionals who have performed services in these

Chapter 11 cases during the Compensation Period for which interim

compensation is being sought, each such individual’s position with Deloitte Tax

the hourly rate charged by Deloitte Tax, for services performed by each such

individual, and the aggregate number of hours expended by each such individual.

10. Pursuant to the Guidelines, annexed hereto as Exhibit B is a

summary statement of the number of hours of services rendered by each

professional and the hourly rate of each by project categories for the services

performed by Deloitte Tax during the Compensation Period. Exhibit C is an

itemized time record, in chronological order, of each specific service for which an

award of compensation is sought. This is in the form of a spreadsheet reflecting

detailed descriptions of services rendered and time thereby expended (in

increments on one-tenth of an hour) sorted by each professional providing the

services by day. Exhibit D contains the biographical statements of the

engagement partners for the Tax Services rendered. Exhibit E is an itemized

statement of expenses reflecting the actual and necessary expenses incurred by

Deloitte Tax in the provision of services to the Debtor for which expenses

reimbursement is sought.

11. As noted above, the daily contemporaneous activity descriptions of

each of the Deloitte Tax professionals and paraprofessionals providing services to

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the Debtors for the Fourth Interim Fee Application pertaining to the

Compensation Period is reflected on Exhibit C hereto.

12. Deloitte Tax has attempted to include in this Fourth Interim Fee

Application all time relating to the Compensation Period. Delays in processing

such time and receiving invoices for certain expenses, however, do occur.

Accordingly, Deloitte Tax reserves the right to request compensation and

reimbursement for fees and trailing expenses, if any, incurred during the period

September 1, 2006 through and including December 31, 2006, but not reflected in

this Fourth Interim Fee Application, in future fee applications.

REASONABLE AND NECESSARY SERVICES RENDERED BY DELOITTE TAX (CATEGORIZED BY SUBJECT MATTER)

13. In addition to the detail supplied in Exhibit C, the description of

services of Exhibit B further summarizes the Tax Services rendered by Deloitte

Tax during the Compensation Period (including for Chapter 11 administration),

and highlights the benefits conferred upon the Debtors and their estates and

creditors as a result of Deloitte Tax’s services. The specific professional services

that Deloitte Tax rendered during the Compensation Period are listed at Exhibit B

which is a summary of the hours billed by subject matter during the

Compensation Period and include these categories: (1) general corporate history,

(2) Internal Revenue Code (“IRS”) Section 382 limitation analysis, (3)

international assignments services consulting, (4) loan staff arrangement state and

local tax consulting, (5) IRS audit support, (6) internal and external planning

meetings, (7) calculation of tax basis balance sheet, (8) assistance regarding state

of Michigan audit, (9) consultation regarding Section 9100 relief regarding IRS

audit, (10) Consolidated Return issues, (11) specialized tax issues, (12)

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consultation regarding sale of European subsidiaries, (13) advice with respect to

the state tax aspects of the post-bankruptcy environment, focusing on

optimization of tax structure for state tax purposes, (14) consultation regarding

asset sale, (15) review of bankruptcy plan details, summary of tax relevant items

and potential tax consequences and assistance with determination of the state tax

consequences, (16) Value Added Tax (VAT) registration consultation, (17)

preparation of federal income tax return for Collins & Aikman Corporation and

subsidiaries, and (18) Chapter 11 administration[DK1], including, but not limited to,

billing and tracking time in anticipation of fee application preparation

computation of stock basis.

ALLOWANCE OF COMPENSATION

14. Section 331 of the Bankruptcy Code allows a bankruptcy court to

authorize interim compensation for “[a] trustee, an examiner, a debtor’s attorney,

or any professional person employed under section 327 or 1103 of this title … not

more than once every 120 days after an order for relief in a case under this title

[.]” Instruction for Section 331 disbursements is “provided under section 330 of

this title.”

15. Section 330 of the Bankruptcy Code authorizes the bankruptcy

court to award a trustee, an examiner or a professional employed pursuant to 11

U.S.C. § 327, reasonable compensation for its services and reimbursement of its

expenses. Specifically, Section 330 of the Bankruptcy Code provides as follows:

(a)(1) After notice to the parties in interest and to the United States Trustee and a

Hearing, and subject to sections 326, 328, and 329, the court may award to a trustee, an examiner, ombudsman, a professional person employed under section 327 or 1103 –

11

(A) reasonable compensation for actual, necessary services rendered bythe trustee, examiner, professional person, or attorney and by any paraprofessional person employed by such person; and

(B) reimbursement for actual, necessary expenses.

11 U.S.C. § 330(a)(1).

16. Section 330(a)(3) of the Bankruptcy Code provides that in

determining the amount of reasonable compensation to be awarded, the court

should consider the nature, extent and value of the services rendered to the estate,

taking into account all relevant factors, including:

(A) the time spent on such services;

(B) the rates charged for such services;

(C) whether the services were necessary to the administration of, or beneficial at the time, at which the service was rendered toward the completion of, a case under this title;

(D) whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; and . . .

(F) whether the compensation is reasonable, based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title.

11 U.S.C. § 330(a)(3)(A)-(E).

17. As analyzed below, Deloitte Tax respectfully submits that the

elements governing awards of compensation justify the allowance requested.

(1) THE TIME AND LABOR REQUIRED

18. During the Compensation Period, 1,633.0 recorded hours have

been expended by the relevant professionals or other personnel in providing the

hourly-rate Tax Services. Exhibit C hereto details the time and labor expended by

12

these professionals or other personnel on behalf of the Debtors and identifies the

hours that are being billed.

(2) THE RATES CHARGED FOR SUCH SERVICES

19. During the Compensation Period, Deloitte Tax’s applicable hourly

billing rates or those of Deloitte Tax personnel involved ranged from $175.00 to

$675.00 per hour for partners, principals and directors, $175.00 to $550.00 per

hour for senior managers, $175.00 to $475.00 per hour for managers, $175.00 to

$375.00 per hour for seniors, $175.00 to $240.00 per hour for staff, and $65.00 to

$175.00 per hour for administrative personnel. Based on the recorded billable

hours expended by Deloitte Tax’s professionals, the average hourly billing rate

for such professional services was approximately $239.85 including

paraprofessionals.

20. The applicable amounts charged to the Debtors for the particular

services rendered are consistent with the approximate rates charged other clients

of Deloitte Tax for comparable services in similar situations.

(3) THE NECESSITY OF THE SERVICES AND BENEFIT TO THE ESTATE

26. As detailed above, services provided to the Debtors were necessary

for the Debtors’ business operations and conferred substantial benefit on the

Debtors’ estates. Chapter 11 administration services were a prerequisite to

continuing to provide post-petition services to the Debtors.

(4) CUSTOMARY COMPENSATION

27. Deloitte Tax relies on the Court’s experience and knowledge with

respect to the compensation awards in similar cases. Given that frame of

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reference, Deloitte Tax submits that, in light of the circumstances of the case and

the substantial benefits derived from Deloitte Tax’s assistance, compensation in

the amount requested is fair and reasonable.

(5) WHETHER SERVICES WERE PERFORMED IN A REASONABLE AMOUNT OF TIME

28. Deloitte Tax believes that Tax Services were performed in a

reasonable amount of time, given the complexity of the issues and the scope of

services involved and that the time expended on various tasks was necessary and

appropriate.

(6) WHETHER COMPENSATION IS REASONABLE

29. The Tax Services that have been rendered in an efficient manner

by professionals with extensive experience in providing services within the scope

of the Retention Order.

30. Deloitte Tax further believes that the compensation sought for the

Tax Services rendered in connection with these Chapter 11 cases is reasonable

and commensurate with those rates charged by comparable professional services

firms.

31. As set forth in more detail above, Deloitte Tax’s time has been

appropriately spent in this case. Based upon Deloitte Tax’s blended hourly rate of

$239.85 for professionals (including paraprofessionals), Deloitte Tax submits that

its applicable rates are indeed comparable to those prevailing in the relevant

professional services market. Therefore, taking into consideration the time and

labor spent, the nature and extent of the professional services rendered and the

nature of these proceedings, Deloitte Tax believes the allowance asked for is

reasonable.

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32. In sum, based on the factors to be considered under sections 330

and 331 of the Bankruptcy Code, the allowance in full of Deloitte Tax’s

compensation herein is justified.

DISBURSEMENTS

33. For this Compensation Period, in connection with its provision of

the Tax Services, Deloitte Tax is seeking in this Fourth Interim Fee Application

reimbursement for its reasonable and necessary expenses incurred on behalf of the

Debtors during September 1 through December 31, 2006 in the aggregate amount

of $3,840.

34. In summary, by this Fourth Interim Fee Application, Deloitte Tax

requests allowance and payment of any outstanding amounts of fees and expenses

in the total amount of $395,521, consisting of $391,681 for the actual, reasonable,

and necessary professional services rendered by Deloitte Tax on behalf of the

Debtors (representing 100% of fees for services rendered) and $3,840 for actual

and necessary expenses (representing 100% of the expenses incurred by Deloitte

Tax). Application of a 20% holdback to the actual amount to be paid by the

Debtors at this time upon the Court’s approval of this Fourth Interim Fee

Application would result in a payment of $317,186 for the tax services at this

time.

WHEREFORE, Deloitte Tax respectfully requests entry of an order,

substantially in the form attached hereto as Exhibit F (a) allowing an

administrative expense claim for Deloitte Tax for compensation and

reimbursement for its fees and expenses incurred during the Compensation

15

Period, (b) authorizing and directing payment of such amounts, and (c) granting

such other and further relief as is just and proper.

Dated: February 11, 2007 Detroit, Michigan

Respectfully submitted, DELOITTE TAX LLP

/s/ Scott Shekell Scott Shekell, Partner

600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3297 Facsimile: 313-392-7794

Tax Service Providers for the Debtors

K&E 11632799.2


SOUTHERN DIVISION

In re: ) Chapter 11 ) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO RESPOND TO THE FOURTH INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR

THE DEBTORS FOR ALLOWANCE OF INTERIM COMPENSATION FORSERVICES RENDERED AND EXPENSES INCURRED FROM

SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006

PLEASE TAKE NOTICE THAT Deloitte Tax LLP have filed their Fourth Interim Fee

Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for Allowance of Interim

Compensation for Services Rendered and Expenses Incurred from September 31, 2006 through

December 31, 2006 (the “Application”) pursuant to the Administrative Order Establishing

Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and


2 K&E 11632799.2

Official Committee Members dated June 9, 2005 [Docket No. 290] (the “Compensation Procedures

Order”).

PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish

to review the Application and discuss it with your attorney, if you have one in these cases. (If

you do not have an attorney, you may wish to consult one.)

PLEASE TAKE FURTHER NOTICE THAT in accordance with the Compensation

Procedures Order, if you wish to object to the Court granting the relief sought in the Application, or

if you want the Court to otherwise consider your views on the Application, no later than

March 12, 2007 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may

hereafter order and of which you may receive subsequent notice (the “Objection Deadline”),

you or your attorney must file with the Court a written response, explaining your position at:2

United States Bankruptcy Court 211 West Fort Street, Suite 2100

Detroit, Michigan 48226

PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for

filing, you must mail it early enough so the Court will receive it on or before the

Objection Deadline.

PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they

are received on or before the Objection Deadline, in accordance with the Compensation Procedures

Order, including to:

2 Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

3 K&E 11632799.2

Scott Shekell Deloitte Tax LLP

600 Renaissance Center, Suite 900 Detroit, Michigan 48243-1595

PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely

filed and served, the Court may grant the Application and enter the order without a hearing as set

forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the

Eastern District of Michigan.

K&E 11632799.2

Dated: February 15, 2007 KIRKLAND & ELLIS LLP

/s/ Marc J. Carmel Richard M. Cieri (NY RC 6062)

Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900

-and-

David L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200

-and-

CARSON FISCHER, P.L.C.

Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832

Co-Counsel for the Debtors

K&E 11632799.2

CERTIFICATE OF SERVICE

I, Marc Carmel, an attorney, certify that no later than the 16th day of February, 2007, I caused to be served, by e-mail and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fourth Interim Fee Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for Allowance of Interim Compensation for Services Rendered and Expenses Incurred from September 1, 2006 through December 31, 2006.

Dated: February 15, 2007 /s/ Marc J. Carmel Marc J. Carmel

Served via Electronic Mail

CREDITOR NAME CREDITOR NOTICE NAME EMAIL

A Freeman [email protected]

Acord Inc John Livingston [email protected]

Adrian City Hall John Fabor [email protected]

Alice B Eaton [email protected]

Athens City Tax Collector Mike Keith [email protected]

Basell USA Inc Scott Salerni [email protected]

Brendan G Best [email protected]

Bryan Clay [email protected]

Champaign County Collector Barb Neal [email protected]

Chris Kocinski [email protected]

City Of Eunice The Mayor at City Hall [email protected]

City Of Evart Roger Elkins City Manager [email protected]

City Of Kitchener Finance Dept Pauline Houston [email protected]

City Of Lowell Lowell Regional Wastewater [email protected]

City Of Marshall Maurice S Evans City Manager [email protected]

City Of Muskegon Derrick Smith [email protected]

City Of Port Huron Treasurer's Office [email protected]

City Of Rialto City Treasurer [email protected]

City Of Rochester Hills Kurt A Dawson City Assesor Treasurer [email protected]

City Of Salisbury Business License Div [email protected]

City Of Westland [email protected]

City Of Woonsocket Ri Pretreatment Division [email protected]

City Treasurer Tracy Horvarter [email protected]

City Treasurer [email protected]

DaimlerChrysler [email protected]

DaimlerChrysler [email protected]

Daniella Saltz [email protected]

Danielle Kemp [email protected]

David H Freedman [email protected]

David Heller [email protected]

David Youngman [email protected]

Dow Chemical Company Kathleen Maxwell [email protected]

DuPont Bruce Tobiansky [email protected]

Earle I Erman [email protected]

Erin M Casey [email protected]

Frank Gorman [email protected]

Gail Perry [email protected]

Ge Capital [email protected]

GE Polymerland Val Venable [email protected]

George E Schulman [email protected]

Gold Lange & Majoros PC Stuart A Gold & Donna J Lehl

[email protected]

[email protected]

Hal Novikoff [email protected]

Heather Sullivan [email protected]

James A Plemmons [email protected]

Jim Clough [email protected]

Joe LaFleur [email protected]

Joe Saad [email protected]

John A Harris [email protected]

John Green [email protected]

John J Dawson [email protected]

John S Sawyer [email protected]

Josef Athanas [email protected]

Joseph Delehant Esq [email protected]

Joseph M Fischer Esq [email protected]

K Crumbo [email protected]

K Schultz [email protected]

Kim Stagg [email protected]

Kimberly Davis Rodriguez [email protected]

Leigh Walzer [email protected]

Levine Fricke Inc [email protected]

M Crosby [email protected]

Macomb Intermediate School [email protected]

Marc J Carmel [email protected]

In re: Collins & Aikman Corp., et al.

Case No. 05-55927 (SWR) Page 1 of 2

Served via Electronic Mail

CREDITOR NAME CREDITOR NOTICE NAME EMAIL

Mark Fischer [email protected]

Michael R Paslay [email protected]

Michael Stamer [email protected]

Michigan Department Of Treasury [email protected]

Mike O'Rourke [email protected]

Mike Paslay [email protected]

Ministry Of Finance Corp Tax Branch [email protected]

Missouri Dept Of Revenue 15663507 [email protected]

Municipalite Du Village De Lacolle [email protected]

Nick Shah [email protected]

Nina Rosete [email protected]

Paul Hoffman [email protected]

Pension Benefit Guaranty Corporation Sara Eagle & Gail Perry [email protected]

Pension Benefit Guaranty Corporation Sara Eagle & Gail Perry [email protected]

Peter Schmidt [email protected]

Peter V Pantaleo [email protected]

Phh Canada Inc [email protected]

Philip Dublin [email protected]

Phoenix Contracting Company Tricia Sommers [email protected]

R Aurand [email protected]

R J Sidman [email protected]

Ralph E McDowell [email protected]

Ray C Schrock [email protected]

Rick Feinstein [email protected]

Ricoh Canada Inc [email protected]

Robert J Diehl Jr [email protected]

Robert Weiss [email protected]

Ronald A Leggett Collector Of Revenue [email protected]

Ronald R Rose [email protected]

Sarah Eagle [email protected]

Sean P Corcoran [email protected]

Sheryl Toby [email protected]

Stark County Treasurer PA Powers [email protected]

State Of Michigan

Michigan Dept Of Environmental Quality

Environmental Assistance Div [email protected]

State Of Michigan

Michigan Dept Of Treasury Collection Div

Office of Financial Mgmt

Cashiers Office [email protected]

State Of Michigan Michigan Unemployment Insurance Agency [email protected]

Stephen E Spence US Trustee [email protected]

Stephen S LaPlante [email protected]

T Pryce [email protected]

Tax Administrator Jim Cambio [email protected]

Thomas Radom [email protected]

Treasurer Of State Joseph T. Deters [email protected]

Tricia Sherick [email protected]

Tyco Capital Inc [email protected]

United Rentals Of Canada Inc [email protected]

Ville De Farnham Service de la Tresorerie [email protected]

Voridian Canada Company [email protected]

William C Andrews [email protected]

William G Diehl [email protected]

William J Byrne [email protected]

In re: Collins & Aikman Corp., et al.

Case No. 05-55927 (SWR) Page 2 of 2

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EXHIBIT A

EXHIBIT B

Name Title Service Line Hourly Rate Billable Hours Total Fees

Planning meetings to discuss C&A History and Bankruptcy workplan - internal and externalSTARZYNSKI, STEVEN D Senior TAX 375 2.8 1,050$ WRIGHT, CHARLES T Senior Manager TAX 450 0.5 225$

3.3 1,275$ Internal Revenue Code Section 382 Limitation Analysis

FRIESTEDT, THEIA A Manager TAX 475 3.1 1,476$ HOFFMAN, DAVID N Partner TAX 675 2.5 1,688$ STARZYNSKI, STEVEN D Senior TAX 375 9.0 3,376$

14.6 6,539$ International Assignment Services Assistance

BOROWICZ, KATARZYNA MARIA Staff TAX 200 3.8 760$ CARROLL, ROBERT E Director TAX 540 0.3 162$ HALE, JUNE ANNE Senior Manager TAX 475 5.7 2,708$ JORAH, CHRISTINE L Senior Manager TAX 450 5.9 2,655$ KRIZANIC, DOUGLAS Partner TAX 575 1.0 575$ MINTON, JILL L Manager TAX 475 1.0 475$ MOMIN, JASMINE SULTANALI Staff TAX 200 20.0 4,000$RICHARDSON, DANIEL WINSTON Staff TAX 200 0.7 130$ SMITH, MEKEBA W Staff TAX 200 0.5 101$ CILIBERTI, NICOLE E Staff TAX 200 0.5 100$

39.4 11,666$ Consultation regarding asset sale/restructuring

ANDERSON, KEVIN D Partner TAX 675 0.5 338$ FRIESTEDT, THEIA A Manager TAX 475 26.4 12,548$ HOFFMAN, DAVID N Partner TAX 675 41.5 28,013$ SHEKELL, SCOTT L Partner TAX 575 1.0 575$ STARZYNSKI, STEVEN D Senior TAX 375 32.5 12,188$ WALLACE, MADHURA VENI Staff TAX 65 1.0 65$ WRIGHT, CHARLES T Senior Manager TAX 450 12.2 5,490$ ZIMET, LEE G Director TAX 675 12.3 8,310$ ATHANAS, JOHN A Senior Manager TAX 475 4.0 1,900$ GUILLEN, JOHANNA TERESA Staff TAX 140 20.8 2,912$ MAY, MICHAEL SCOTT Manager TAX 475 0.5 238$ ESQUIVEL, HECTOR Client Service TAX 675 1.0 675$ PEZZETTI, MICHAEL J Senior Manager TAX 475 1.0 475$

154.7 73,725$ Assistance regarding state of Michigan audit

GUILLEN, JOHANNA TERESA Staff TAX 140 8.0 1,120$WRIGHT, CHARLES T Senior Manager TAX 450 0.7 315$RAVJI, SANAH A Staff TAX 200 11.0 2,200$STARZYNSKI, STEVEN D Senior TAX 375 2.5 938$

22.2 4,573$Internal Revenue Service audit support

BARNES, KIM TAMIKO Staff TAX 65 0.8 49$BOOCOCK, STEPHEN W Director TAX 675 3.4 2,305$BOULET, WILLIAM P JR Director TAX 675 10.3 6,953$MCALONAN, RICHARD J Director TAX 675 0.4 270$PHELPS, MELINDA SHARELL Staff TAX 140 1.5 210$

16.4 9,786$Preparation of federal income tax return for Collins & Aikman Corporation and Subsidiaries

AGNONE, MATTHEW L Manager TAX 175 131.0 22,925$ ATHANAS, JOHN A Senior Manager TAX 175 102.5 17,945$ BALRAM, RAMAKRISHNA Manager TAX 175 3.0 525$ BARUDIN, BENJAMIN Senior Manager TAX 175 7.0 1,225$ BECKER, LAUREN BETH Staff TAX 175 68.5 11,991$ BOLAM, KATHLEEN A Staff TAX 65 1.4 91$ BONDILI, SASI KIRAN SINGH Staff TAX 175 24.0 4,200$ CHIDAMBARAM, SHOM SUNDAR Senior TAX 175 3.3 578$ GODASI, SANDEEP KUMAR Staff TAX 175 10.5 1,838$ GRIM, JEFFREY S Manager TAX 175 17.5 3,063$ HIBNER, DAVID M Manager TAX 175 7.1 1,245$ KROZEK, DEREK J Senior TAX 175 175.3 30,746$ LOMBARDI, MIA GRACE Staff TAX 175 70.0 12,252$ MAHENDRA, RITESH Staff TAX 175 19.1 3,344$ MARTIN, LINDA R Director TAX 175 0.5 88$ MCREAKEN, CHARLES A Senior TAX 175 8.9 1,558$ MILLER, ASHLEY ELAINE Senior TAX 175 9.5 1,663$ OLIVER, KRISTINE T Staff TAX 175 0.3 53$ PARROTT, VIRGINIA Staff TAX 65 1.5 98$ PARROTT, VIRGINIA Staff TAX 175 1.5 263$ PATTERSON, MARY ANN Staff TAX 175 1.3 228$ PEZZETTI, MICHAEL J Senior Manager TAX 175 10.0 1,750$ POHREBOVICOVA, ZUZANA Staff TAX 175 108.5 18,988$ PRANO, DONNA L Staff TAX 65 0.8 53$ PRANO, DONNA L Staff TAX 175 3.3 580$ SAK, JEFFREY A Manager TAX 175 1.5 263$ SATYA, PAPARAO BALA NAGU Staff TAX 175 1.5 263$ SHARMA, RAKESH Staff TAX 175 18.7 3,273$ SHEHU, OLINDO Staff TAX 175 13.5 2,363$ SHEKELL, SCOTT L Partner TAX 175 26.0 4,550$ SHUGARS, JASON DAVID Manager TAX 175 4.2 736$ SOTNIK, ALLISON ANN Staff TAX 175 21.9 3,839$ SQUIRES, THOMAS P Senior Manager TAX 175 1.0 175$ TEGGART, MARK JOHN JR Staff TAX 175 146.9 25,709$ URBANIAK, JULIE JOHNSON Manager TAX 175 114.5 20,040$ VENKATA PRASAD, JONNAVITTULA Staff TAX 175 16.8 2,940$ WALLACE, KORTNEY D Senior TAX 175 5.0 875$ WALTERS, PAUL J JR Partner TAX 175 0.5 88$ WRIGHT, DAVID L Senior Manager TAX 175 10.4 1,821$ WU, HSIN HUA Staff TAX 175 2.0 350$

1,170.7 204,563$

Exhibit B

Deloitte Tax LLPTax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors

For the Period of September 1, 2006 through December 31, 2006Sorted by Project and Professional for Tax Services

FALES, AARON M Senior TAX 290 4.0 1,160$ PEZZETTI, MICHAEL J Senior Manager TAX 475 0.5 239$ STARZYNSKI, STEVEN D Senior TAX 375 6.3 2,363$ WILSON, STEPHANIE REGINA Staff TAX 200 1.3 266$

12.1 4,027$

CARROLL, WALTREESE HARVETTE Staff TAX 140 12.1 1,694$ HOFFMAN, DAVID N Partner TAX 675 5.4 3,645$ MARCEANTE, SAMANTHA JOSEPHINE Senior TAX 375 3.0 1,125$ SHEKELL, SCOTT L Partner TAX 575 5.0 2,875$ URBANIAK, JULIE JOHNSON Senior Manager TAX 450 2.1 946$ WRIGHT, CHARLES T Senior Manager TAX 450 1.2 540$

28.8 10,825$

WRIGHT, CHARLES T Senior Manager TAX 450 13.5 6,075$ GUILLEN, JOHANNA TERESA Detroit TAX 140 1.5 210$ CARROLL, WALTREESE HARVETTE Staff TAX 140 2.9 406$

17.9 6,691$

CARROLL, WALTREESE HARVETTE Staff TAX 140 4.8 672$ GIANNATTASIO, JENNIFER B Principal TAX 675 1.0 675$ STREET, ANDREW J Senior Manager TAX 550 1.8 990$

7.6 2,337$

HOFFMAN, DAVID N Partner TAX 675 4.6 3,109$ SHEKELL, SCOTT L Partner TAX 575 1.5 863$ STARZYNSKI, STEVEN D Senior TAX 375 1.4 525$ ZIMET, LEE G Director TAX 675 4.4 2,970$

11.9 7,467$

ATHANAS, JOHN A Senior Manager TAX 475 4.5 2,138$ BOOTHE, DEONNA LYNN Staff TAX 65 4.0 261$ KONSTANTINIDIS, ANDRIANA DONNA Staff TAX 65 0.5 33$ KROZEK, DEREK J Senior TAX 290 35.6 10,324$ MCDONALD, SHARON Staff TAX 65 0.2 13$ SHEKELL, SCOTT L Partner TAX 575 4.0 2,301$ STARZYNSKI, STEVEN D Senior TAX 375 2.6 975$ STEINER, NANCY FERN Staff TAX 65 1.3 87$ TEGGART, MARK JOHN JR Staff TAX 200 15.5 3,100$

68.2 19,231$382 Analysis

FORREST, JONATHAN I Senior Manager TAX 550 1.5 $ 825 HOFFMAN, DAVID N Partner TAX 675 3.3 $ 2,228 MARCEANTE, SAMANTHA JOSEPHINE Senior TAX 375 1.5 $ 564

6.3 $ 3,616

BRIDENSTINE, TRAVIS J Staff TAX 245 0.5 123$ GERSTEL, KENNETH A Senior Manager TAX 550 15.6 8,580$ GUNDRUM, JENNIFER M Manager TAX 475 4.4 2,090$ HOFFMAN, DAVID N Partner TAX 675 2.7 1,826$ PENICO, VICTOR Director TAX 675 0.5 338$ SHEKELL, SCOTT L Partner TAX 575 2.5 1,440$ STARZYNSKI, STEVEN D Senior TAX 375 2.2 825$ WRIGHT, CHARLES T Senior Manager TAX 450 4.3 1,935$ ZIMET, LEE G Director TAX 675 3.6 2,430$ GERSTEL, KENNETH A Senior Manager TAX 550 2.1 1,155$

38.4 20,740$

KROZEK, DEREK J Senior TAX 290 5.6 1,624$ TEGGART, MARK JOHN JR Staff TAX 200 15.0 3,000$

20.6 4,624$

Total 1,633.0 391,681

Calculation of tax basis balance sheet

Documentation of tax analysis, opinions, recommendations, conclusions, and correspondence for restructuring alternatives or other tax matters

Consultation regarding deconsolidation

Chapter 11 Billing and Administration

Analyzing the effects of post-bankruptcy net operating loss carryovers and limitation on utilization

General corporate history background information gathering, summary of attributes, tax profile, acquisitions/reorganizations,

Review of bankruptcy plan details, summary of tax relevant items and potential tax consequences, creation of bankruptcy work plan/action

Advice with respect to the state tax aspects of the post-bankruptcy environment, focusing on optimization of tax structure for state tax purposes.

EXHIBIT C

Exh

ibit

C

Bill

able

F

ixed

B

illab

leIn

itia

lsD

ate

Des

crip

tio

nT

ime

Rat

eF

ees

AG

NO

NE

, MA

TT

HE

W L

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ax r

etur

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all

min

or e

ntiti

es8.

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1,40

0$

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9/2/

2006

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iew

fede

ral t

ax r

etur

n fo

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ollin

s &

Aik

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Acc

esso

ry M

ats

4.0

17

570

0$

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9/3/

2006

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iew

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ral t

ax r

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s &

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Car

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Aco

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4.0

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0$

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9/4/

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4/20

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7.5

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LA9/

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3.0

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2006

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0.5

67

533

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0.5

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H11

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0.5

67

533

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H11

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0.4

67

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H11

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file

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0.

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0.1

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0.

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450

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Fol

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n F

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Tax

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LJ10

/11/

2006

Jasm

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rega

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exic

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ques

tion

abou

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tric

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for

runn

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the

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pay

roll.

0.

2

450

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10/1

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06R

evie

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450

360

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LJ10

/12/

2006

Rev

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evin

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proc

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0.6

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0.2

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LJ10

/18/

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0.

1

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0.1

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LJ10

/30/

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Em

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11/1

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06Lo

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0.

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11/2

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RIZ

AN

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0

575

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RO

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Pre

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290

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1.1

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DJK

9/1/

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Col

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9/1/

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4.0

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Rev

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4.0

17

570

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DJK

9/3/

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6.0

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5.0

17

587

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9/4/

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3.0

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9/5/

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3.0

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552

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DJK

9/5/

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9)5.

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175

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4.0

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570

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9/7/

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Rev

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4.0

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570

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9/7/

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4.0

17

570

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DJK

9/8/

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Wor

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3.0

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552

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9/8/

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3.0

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552

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9/8/

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Rev

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mis

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175

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9/9/

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Wor

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2.0

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535

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9/9/

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pdat

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JK10

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5.3

29

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JK10

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2006

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10/1

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and

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subm

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to B

ankr

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ourt

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1

290

319

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JK10

/26/

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Rev

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Sep

tem

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mon

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ark

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eloi

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3.1

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089

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10/2

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evie

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mon

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3.9

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01,

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$D

JK10

/30/

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Fin

al e

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375

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375

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issu

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530

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17

570

0$

JJU

9/12

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

$JJ

U9/

12/2

006

Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

1.4

17

524

5$

JJU

9/13

/200

6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

$JJ

U9/

13/2

006

Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

4.0

17

570

0$

JJU

9/13

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.1.

6

175

280

$JJ

U9/

13/2

006

Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

4.0

17

570

0$

JJU

9/14

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.2.

1

175

368

$JJ

U9/

14/2

006

Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

4.0

17

570

0$

JJU

9/14

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

$JJ

U9/

14/2

006

Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

4.0

17

570

0$

JJU

9/15

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

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U9/

15/2

006

Rev

iew

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orm

547

1s a

nd p

repa

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chan

ges.

0.6

17

510

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JJU

9/15

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

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U9/

15/2

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Rev

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orm

547

1s a

nd p

repa

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chan

ges.

4.0

17

570

0$

JJU

9/16

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6R

evie

wed

For

m 5

471s

and

pre

pare

d ch

ange

s.4.

0

175

700

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U9/

16/2

006

Rev

iew

ed F

orm

547

1s a

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chan

ges.

0.4

17

570

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U9/

16/2

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Rev

iew

ed F

orm

547

1s a

nd p

repa

red

chan

ges.

4.0

17

570

0$

JJU

9/25

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6R

evie

wed

pap

er c

opy

filin

g of

For

ms

5471

for

tran

smis

sion

to th

e In

tern

al R

even

ue S

ervi

ce.

0.8

17

514

3$

JJU

11/1

4/20

06C

onf c

all w

ith A

ydin

reg

ardi

ng p

oten

tial I

P p

lann

ing

stra

tegi

es.

1.2

45

0 54

0$

JJU

11/1

5/20

06D

iscu

ssed

pla

nnin

g co

nsid

erat

ions

rel

ated

to p

endi

ng s

ale

of C

ollin

s &

Aik

man

Mex

ico.

0.

9

450

405

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U11

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006

Pre

parin

g w

ork

pape

rs fo

r D

eloi

tte O

nlin

e up

load

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2

175

560

$JJ

U11

/16/

2006

Fin

aliz

ed w

orkp

aper

s fo

r 20

05 n

on-U

S c

ompl

ianc

e.

4.0

17

5 70

0$

JJU

11/2

0/20

06R

evie

wed

non

-US

wor

kpap

ers

for

2005

com

plia

nce.

2.

3

175

403

$JJ

U11

/27/

2006

Rev

iew

ed n

on-U

S in

com

e ta

x w

orkp

aper

s.

1.2

17

5 21

0$

116.

6

20

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$V

EN

KA

TA

PR

AS

AD

, JO

NN

AV

ITT

UL

A

JVP

9/1/

2006

Pre

para

tion

of T

ax R

etur

n fo

r C

&A

Mob

is, L

LC a

nd S

ynov

a P

last

ics.

8.

5

175

1,47

9$

JVP

9/2/

2006

Pre

para

tion

of T

ax R

etur

n fo

r C

&A

Pla

stic

s -

Bec

ker

Gro

up L

LC.

8.3

17

51,

454

$16

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2,93

2$

WA

LL

AC

E, K

OR

TN

EY

D

KD

W9/

7/20

06R

evie

w 5

471s

Can

adia

n en

titie

s.

1.5

17

526

3$

KD

W9/

8/20

06R

evie

w 5

471s

Can

adia

n en

titie

s.

3.5

17

561

4$

5.0

87

6$

WA

LL

AC

E, M

AD

HU

RA

VE

NI

MV

W9/

14/2

006

Wor

king

on

diag

ram

s fo

r ta

xabl

e sp

in-o

ff pr

esen

tatio

n.

0.5

65

33$

MV

W9/

15/2

006

Wor

king

on

diag

ram

s fo

r ta

xabl

e sp

in-o

ff pr

esen

tatio

n.

0.5

65

34$

1.0

66

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AL

TE

RS

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UL

J J

R

PJW

9/11

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6R

evie

w o

f C &

A p

artn

ersh

ip r

etur

ns.

0.5

17

588

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5

88$

WIL

SO

N, S

TE

PH

AN

IE R

EG

INA

9/21

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6P

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nal P

rope

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ust a

sset

det

ail a

nd m

ake

chan

ges

to c

lass

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tions

to d

eter

min

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gs.

1.3

20

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6$

1.3

26

6$

WR

IGH

T, C

HA

RL

ES

TC

TW

9/18

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6P

artic

i pat

ed in

con

f cal

l with

J. H

eckm

an a

nd R

. Nor

red

of C

&A

re:

Pla

stic

s co

sal

es a

nd u

se a

udit.

0.6

45

027

0$

CT

W9/

21/2

006

E-m

aile

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lex

Mel

eney

and

Bar

b R

enne

r re

: Ban

krup

tcy

tool

s an

d st

ate

gain

cal

c m

odel

s, c

orre

spon

denc

e w

ith J

ohan

na G

uille

n re

; Mod

el

1.2

45

054

0$

CT

W9/

22/2

006

Rev

iew

ed c

hang

es to

lette

r to

Dep

t of T

reas

ury

re: p

last

ics

co s

ales

and

use

ass

essm

ent,

call

to D

ept r

e: c

ance

llatio

n of

Ass

essm

ent.

0.7

45

031

5$

CT

W9/

25/2

006

Cor

resp

onde

nce

with

J. G

uille

n of

D&

T r

e: s

tate

tax

mod

el fo

r ga

in o

n sa

le o

f sof

t trim

bus

ines

s, m

odel

des

ign.

0.

7

450

315

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TW

9/25

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6A

naly

zed

gain

, app

ortio

nmen

t, en

titie

s in

sof

t trim

sal

e.

0.9

45

040

5$

CT

W9/

26/2

006

Fin

aliz

ed le

tter

to D

ept o

f tre

asur

y re

Pla

stic

s au

dit.

0.5

45

022

5$

CT

W9/

26/2

006

Cor

resp

onde

nce

with

Joh

n A

than

as o

f D&

T r

e:im

pact

of s

ale

of s

oft t

rim b

usin

ess,

J. G

uille

n of

D&

T r

e: S

tate

tax

mod

el fo

r ga

in c

alc

on

sale

of s

oft t

rim.

1.1

45

049

5$

CT

W9/

8/20

06C

orre

spon

denc

e w

ith S

. She

kell,

O'B

rien

and

A. M

elen

y re

: MT

S is

sues

in B

ankr

uptc

y.

0.5

45

022

5$

CT

W9/

11/2

006

Met

with

W. C

arro

ll of

D&

T r

e: L

ette

r to

MI D

ept r

e sa

les

and

use

tax

asse

ssm

ent a

gain

st C

&A

Pla

stic

s.

0.8

45

036

0$

CT

W9/

12/2

006

Met

with

W. C

arro

ll re

Res

earc

h in

to T

extr

on A

utom

otiv

e E

xter

iors

acq

uisi

tion

and

Pla

stic

Co

Ass

essm

ent f

or M

I sal

es a

nd U

se ta

x.

Rev

iew

ed 8

-k in

form

atio

n an

d am

ende

d re

spon

se to

MI D

ept r

eque

st fo

r cl

arifi

catio

n of

tran

sact

ion.

2.

3

450

1,03

5$

CT

W9/

13/2

006

Cor

resp

onde

nce

with

J. G

uille

n an

d W

. Car

roll

of D

&T

and

R. N

orre

d of

C&

A r

e A

cqui

sitio

n te

rms,

0.

4

450

180

$C

TW

9/22

/200

6D

iscu

ssed

Gai

n ca

lc r

e: s

ale

of tr

im b

usin

ess,

dis

cuss

ed m

odel

with

J. G

uille

n of

D&

T. c

all w

ith D

. Hof

fman

, tel

epho

ne c

all t

o B

. Ren

ner

re: B

ankr

uptc

y sp

read

shee

t.1.

6

450

720

$

CT

W10

/4/2

006

Cor

resp

onde

nce

with

J. G

uille

n of

D&

T r

e: s

tate

tax

impa

ct o

f gai

n on

sal

e of

trim

bus

ines

s. e

-mai

l d. H

offm

an o

f D&

T C

hica

go r

e; s

tate

tax

mod

el.

0.5

45

022

5$

CT

W10

/5/2

006

Dis

cuss

ed s

ale

of S

oft -

trim

bus

ines

s w

ith J

. Gui

llen

of D

&T

, sta

te ta

x im

pact

mod

el a

nd e

ntiti

es to

be

incl

uded

in c

alcu

latio

n.

0.5

45

022

5$

CT

W10

/6/2

006

Rev

iew

ed g

ain

calc

ulat

ions

for

sale

of s

oft-

trim

bus

ines

s.

0.9

45

040

5$

CT

W10

/9/2

006

Rev

iew

ed s

tate

tax

mod

el a

nd g

ain

calc

ulat

ion

on S

oft t

rim s

ale.

0.

8

450

360

$C

TW

10/1

2/20

06D

iscu

ssed

sof

t-tr

im s

tate

tax

impl

icat

ions

with

J. G

uille

n of

D&

T, m

odel

and

app

ortio

nmen

t of g

ain.

0.

6

450

270

$C

TW

10/1

6/20

06R

evie

wed

upd

ates

to S

tate

tax

mod

el c

alcu

latin

g st

ate

tax

impa

ct o

f sal

e of

Sof

t -tr

im b

usin

ess,

cor

r. w

ith J

., G

uille

n of

D&

T r

e: c

hang

es to

as

sum

ptio

ns o

n N

OL

carr

y fo

rwar

ds, t

elep

hone

d J.

Hec

kman

of C

&A

pro

duct

s co

re:

ass

umpt

ions

and

dat

a.

5.2

45

02,

340

$

CT

W10

/17/

2006

Rev

iew

ed s

tate

tax

calc

ulat

ions

, con

form

ing

SC

and

GA

liab

ility

and

car

ry fo

rwar

d st

atus

. 2.

1

450

945

$C

TW

10/1

8/20

06R

evie

wed

fax

of F

inal

ass

essm

ent s

ent f

rom

R. N

orre

d of

C&

A p

rodu

cts

Co.

, rev

iew

ed fi

les

and

corr

espo

nden

ce o

n P

last

ics

co A

udit.

1.

2

450

540

$

CT

W10

/19/

2006

Tel

epho

ne c

all w

ith J

. D'S

ouza

of M

I Dep

t re:

ass

essm

ent a

gain

st P

altic

s co

., re

ceip

t of 9

/27

lette

r an

d co

rres

pond

ence

to d

ept,

e-m

ail t

o J.

Hec

kman

of C

&A

. 1.

4

450

630

$

CT

W10

/23/

2006

Re-

draf

t of a

udit

lette

r to

MI d

ept o

f Tre

asur

y re

: Pla

stic

s C

o an

d T

extr

on E

xter

iors

. 0.

6

450

270

$C

TW

10/2

3/20

06R

evie

wed

and

upd

ated

sta

te ta

x ca

lcul

atio

ns fo

r sa

le o

f sof

t-tr

im b

usin

ess,

ass

umin

g lo

wer

bas

is.

1.8

45

081

0$

CT

W10

/26/

2006

Rev

iew

ed s

ales

and

use

tax

asse

ssm

ents

for

Pro

duct

s C

o, c

ondu

cted

tele

phon

e ca

ll w

ith J

. D's

ouza

of M

I dep

t of t

reas

ury,

res

olve

d as

sess

men

t , S

ent e

-mai

l to

J. H

eckm

an o

f C&

A.

1.2

45

054

0$

CT

W11

/2/2

006

Con

sulta

tion

rega

rdin

g C

&A

Aut

o E

xter

iors

and

sta

tus

of S

BT

aud

it0.

7

450

316

$C

TW

11/3

/200

6P

artic

ipat

ed in

con

fere

nce

call

with

R. N

orre

d of

C&

A r

e: A

sses

smen

t for

Tex

tron

aut

omot

ive

Ext

erio

rs 2

000.

0.

5

450

225

$C

TW

11/6

/200

6R

evie

wed

lien

doc

umen

ts s

ent f

rom

R. N

orre

d of

C&

A r

e: r

eins

tate

men

t of a

sses

smen

t aga

inst

Tex

tron

ext

erio

rs, m

ade

phon

e ca

ll to

J.

D's

ouza

of T

reas

ury

re: a

sses

smen

t, 2

conf

eren

ce c

alls

with

J. H

eckm

an a

nd R

. Nor

red

of C

&A

re;

ass

essm

ent,

fax

to D

'sou

z.

1.6

45

072

0$

CT

W11

/8/2

006

Con

sulta

tion

rega

rdin

g st

ate

of M

ichi

gan

SB

T a

udit

1.0

45

045

0$

CT

W11

/28/

2006

Dis

cuss

ed th

e st

atus

of u

se ta

x as

sess

men

t aga

inst

C&

A A

uto

Ext

erio

rs w

ith J

. D's

ouza

of T

reas

ury.

rev

iew

ed fa

x of

trea

sury

lette

r up

ho

ldin

g th

e as

sess

men

t.0.

5

450

225

$

32.4

14

,581

$W

RIG

HT

, DA

VID

L

DLW

9/5/

2006

Pre

parin

g fo

r ef

ile a

nd c

lear

ing

retu

rn e

rror

s.

1.7

17

529

8$

DLW

9/7/

2006

Pre

parin

g fo

r ef

ile a

nd c

lear

ing

retu

rn e

rror

s.

2.2

17

538

5$

DLW

9/8/

2006

Pre

parin

g fo

r ef

ile a

nd c

lear

ing

retu

rn e

rror

s.

0.2

17

535

$D

LW9/

11/2

006

Pre

parin

g el

ectr

onic

file

s fo

r su

bmis

sion

to IR

S.

0.6

17

510

5$

DLW

9/13

/200

6P

repa

ring

elec

tron

ic fi

les

for

subm

issi

on to

IRS

. 1.

7

175

298

$D

LW9/

14/2

006

Pre

parin

g el

ectr

onic

file

s fo

r su

bmis

sion

to IR

S.

4.0

17

570

1$

10.4

1,

821

$W

U, H

SIN

HU

A

HH

W9/

10/2

006

Pre

pare

d F

orm

547

1 fo

r va

rious

Can

adia

n E

ntiti

es -

Col

lins

& A

ikm

an C

anad

a, In

c.

2.0

17

535

0$

2.0

35

0$

ZIM

ET

, LE

E G

LG

Z9/

1/20

06R

evie

w T

axab

le s

pin-

off s

truc

ture

mem

o.

0.9

67

560

8$

LGZ

9/5/

2006

Dis

cuss

ion

w/ J

ohn

Ath

anas

re;

ded

uctib

ility

of p

ost-

petit

ion

inte

rest

. 0.

3

675

203

$LG

Z9/

7/20

06T

elep

hone

cal

l w/ M

r. H

offm

an r

e: ta

xabl

e sp

in-o

ffs.

0.2

67

513

5$

LGZ

9/7/

2006

Dra

ft m

emo

on ta

xabl

e sp

in-o

ff.

0.6

67

540

5$

LGZ

9/12

/200

6C

orre

spon

denc

e to

D. H

offm

an r

e: ta

xabl

e sp

in-o

ff.

0.4

67

527

0$

LGZ

9/15

/200

6T

elep

hone

cal

l w/ K

. And

erso

n re

: tax

able

spi

n-of

f. 0.

6

675

405

$LG

Z9/

18/2

006

Rev

ise

taxa

ble

spin

-off

slid

es.

1.8

67

51,

215

$LG

Z9/

20/2

006

Tel

epho

ne c

all w

/ D. H

offm

an r

e: a

sset

v. s

tock

dea

l. 0.

3

675

203

$LG

Z9/

20/2

006

Tel

epho

ne c

all w

/ J. H

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EXHIBIT D

EXHIBIT E

Category Date Amount Person Description

Airfare N/A N/A N/A-$

Lodging N/A N/A N/A-$

Meals and Incidentals9/5/2006 20$ HOFFMAN, DAVID N Business Meals9/6/2006 24$ ATHANAS, JOHN A Business Meals9/9/2006 13$ HOFFMAN, DAVID N Business Meals9/9/2006 31$ KROZEK, DEREK J Business Meals9/9/2006 35$ KROZEK, DEREK J Business Meals9/9/2006 80$ KROZEK, DEREK J Business Meals for M. Teggart, J. Athanas, M. Agnone and myself

9/15/2006 266$ URBANIAK, JULIE JOHNSON Business Meals for C&A engagement team (10 people)9/23/2006 36$ SHEKELL, SCOTT L Business Meals9/23/2006 20$ ATHANAS, JOHN A Business Meals 9/23/2006 22$ TEGGART, MARK JOHN JR Business Meals9/23/2006 310$ URBANIAK, JULIE JOHNSON Business Meals for C&A engagement team (10 people)9/23/2006 245$ ATHANAS, JOHN A Business Meals for C&A engagement team (10 people)10/7/2006 15$ HOFFMAN, DAVID N Business Meals

10/21/2006 16$ HOFFMAN, DAVID N Business Meals10/25/2006 94$ URBANIAK, JULIE JOHNSON Business Meals

1,225$

Transportation9/8/2006 9$ SHARMA, RAKESH Mileage9/9/2006 107$ KROZEK, DEREK J Mileage9/9/2006 31$ TEGGART, MARK JOHN JR Mileage9/9/2006 31$ ATHANAS, JOHN A Mileage9/9/2006 16$ ATHANAS, JOHN A Mileage9/9/2006 33$ URBANIAK, JULIE JOHNSON Mileage

9/13/2006 5$ GODASI, SANDEEP KUMAR Mileage9/15/2006 127$ URBANIAK, JULIE JOHNSON Mileage9/23/2006 142$ AGNONE, MATTHEW L Mileage9/23/2006 16$ ATHANAS, JOHN A Mileage10/2/2006 48$ ATHANAS, JOHN A Mileage11/4/2006 40$ STARZYNSKI, STEVEN D Mileage

11/25/2006 125$ AGNONE, MATTHEW L Mileage730$

Miscellaneous - Courier, Postage, Telephone, Parking - out of town travel)9/1/2006 824$ N/A Computer-Tax Svcs -Tax processing usage charges_d 9/2/2006 6$ N/A UPS Courier Fees onl -1 PKG COL00185-01-01-1000 9/2/2006 67$ N/A UPS Courier Fees onl -10 PKG COL10042-01-01-0000 9/6/2006 4$ ATHANAS, JOHN A Telephone-Business 9/6/2006 5$ ATHANAS, JOHN A Telephone-Business 9/6/2006 5$ ATHANAS, JOHN A Parking-Auto Weekend 9/6/2006 10$ FRIESTEDT, THEIA A Cellular Phone/PDA 9/9/2006 17$ ATHANAS, JOHN A Parking-Auto Weekend 9/9/2006 7$ URBANIAK, JULIE JOHNSON Parking-Auto Weekend

9/15/2006 56$ URBANIAK, JULIE JOHNSON Parking-Local 9/15/2006 14$ URBANIAK, JULIE JOHNSON Parking-Auto Weekend 9/15/2006 7$ URBANIAK, JULIE JOHNSON Firm Provided Meals 9/18/2006 4$ MILLER, ASHLEY ELAINE Parking-Local 9/19/2006 7$ FRIESTEDT, THEIA A Cellular Phone/PDA 9/19/2006 45$ N/A Computer-Tax Svcs -Tax processing usage charges_d 9/23/2006 14$ N/A UPS Courier Fees onl -1 PKG 9/23/2006 9$ N/A UPS Courier Fees onl -1 PKG 9/23/2006 29$ ATHANAS, JOHN A Telephone-Business 9/23/2006 11$ ATHANAS, JOHN A Parking-Auto Weekend 9/23/2006 5$ TEGGART, MARK JOHN JR Parking-Auto Weekend 9/23/2006 29$ URBANIAK, JULIE JOHNSON Cellular Phone/PDA 9/27/2006 45$ N/A Computer-Tax Svcs -Tax processing usage charges_d 9/29/2006 8$ FRIESTEDT, THEIA A Video Conferencing 9/29/2006 11$ FRIESTEDT, THEIA A Telephone-Business 9/30/2006 24$ N/A UPS Courier Fees onl -2 PKG 10/2/2006 2$ ATHANAS, JOHN A Telephone-Business10/2/2006 17$ HOFFMAN, DAVID N Cellular Phone/PDA 10/7/2006 146$ N/A UPS Courier Fees onl -10 PKG COL10042-01-01-0000

10/14/2006 23$ N/A UPS Courier Fees onl -1 PKG 10/14/2006 10$ N/A UPS Courier Fees onl -1 PKG 10/15/2006 28$ N/A Local Courier Fees -*Courier Delivery 10/15/2006 0$ ATHANAS, JOHN A Telephone-Business10/19/2006 45$ N/A Computer-Tax Svcs -Tax processing usage charges_d 10/21/2006 6$ ATHANAS, JOHN A Telephone-Business10/21/2006 77$ SHEKELL, SCOTT L Conference Call 11/4/2006 60$ N/A UPS Courier Fees onl -9 PKG 11/4/2006 81$ STARZYNSKI, STEVEN D Telephone-Business

11/27/2006 128$ N/A Overnight Fees re: monthly statement1,885$

3,840$ Total expenses (amount sought is $3,840)

Exhibit E

Deloitte Tax LLPTax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors

For the Period of September 1, 2006 to December 31, 2006Expenses

EXHIBIT F


SOUTHERN DIVISION

In re: ) Chapter 11

) COLLINS & AIKMAN CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes

ORDER GRANTING FOURTH INTERIM FEE APPLICATION OF DELOITTE TAX LLP FOR ALLOWANCE OF INTERIM COMPENSATION FOR

SERVICES RENDERED AND EXPENSES INCURRED FROM SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006

Upon the fourth interim fee application (the “Fourth Interim Fee Application”)2 of

Deloitte Tax LLP (“Deloitte Tax”) for compensation and reimbursement of expenses for

services renders as tax service providers for the Debtors for the period from September 1,


2 Capitalized terms not otherwise defined herein have the meaning ascribed to them in the Second Interim Fee Application.

2

2006 through December 31, 2006; and it appearing that the relief requested is in the best

interest of the Debtors’ estates, their creditors and other parties in interest; it appearing

that the Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334; its

appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. § 157(b)(2); it

appearing that venue of this proceeding and the Second Interim Fee Application in this

District is proper pursuant to 28 U.S.C. §§ 1408 and 1409; notice of the Fourth Interim

Fee Application was appropriate under the circumstances and that no other or further

notice need be given; and after due deliberation and sufficient cause appearing therefor; it

is hereby ORDERED THAT:

1. The Fourth Interim Fee Application is granted in its entirety, on an interim

basis.

2. The Court allows an administrative expense claim for Deloitte Tax in the

amount of $391,681 for necessary professional services and $3,804 for expenses incurred

during the Compensation Period.

3. The Debtors are hereby authorized and directed to pay the outstanding

amount of the sums described in paragraph 2 hereof representing 100% of the unpaid fees

(subject to the 20% holdback) pursuant to the Administrative Order governing interim

compensation and 100% of the unpaid expenses for the period of September 1, 2006

through December 31, 2006.

4. The Debtors are authorized to take all actions necessary to effectuate the

relief granted pursuant to this Order in accordance with the Fourth Interim Fee

Application.

3

5. The terms and conditions of this Order shall be immediately effective and

enforceable upon it entry.

6. The Court retains jurisdiction with respect to all matters arising from or

related to the implementation of this Order.

Documents

IN THE UNITED STATES BANKRUPTCY COURT … · Collins & Aikman Automotive Exteriors Inc. Collins & Aikman Automotive International, Inc. Synova Plastics, LLC Collins & Aikman Automotive