In Re: CORNERSTONE APPAREL, INC., D/B/A Papaya Clothing, Debtor

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 1 of 25

1 TIMOTHY J. YOO (SBN 155531) EVE H. KARASIK (SBN 155356) 2 JULIET Y. OH (SBN 211414) LEVENE, NEALE, BENDER, YOO & BRILL L.L.P. 3 10250 Constellation Boulevard, Suite 1700 Los Angeles, California 90067 4 Telephone: (310) 229-1234 Facsimile: (310) 229-1244 5 Email: [email protected]; [email protected]; [email protected]

6 Attorneys for Chapter 11 Debtor And Debtor in Possession 7 8 UNITED STATES BANKRUPTCY COURT

9 CENTRAL DISTRICT OF CALIFORNIA – LOS ANGELES DIVISION

10 In re: ) Case No.: 2:17-bk-17292-VZ 11 ) CORNERSTONE APPAREL, INC., ) Chapter 11 12 d/b/a Papaya Clothing, ) EXHIBITS A AND B TO ORDER 13 Debtor. ) GRANTING MOTION TO CONFIRM ) 14 ) PLAN OF REORGANIZATION OF ) CHAPTER 11 DEBTOR WHO IS NOT AN 15 ) INDIVIDUAL

16 ) ) Hearing 17 ) ) Date: February 8, 2018 18 ) Time: 11:00 a.m. ) Courtroom: 1368 19 ) Location: 255 E. Temple Street Los Angeles, California 20 ) ) 21 )

) 22 ) 23 ) ) 24 ) 25 26 27 28 Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 2 of 25

EXHIBIT A Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 3 of 25 1 TIMOTHY J. YOO (SBN 155531) EVE H. KARASIK (SBN 155356) 2 JULIET Y. OH (SBN 211414) LEVENE, NEALE, BENDER, YOO & BRILL L.L.P. 3 10250 Constellation Boulevard, Suite 1700 4 Los Angeles, California 90067 Telephone: (310) 229-1234; Facsimile: (310) 229-1244 5 Email: [email protected], [email protected], [email protected];

6 Attorneys for Chapter 11 Debtor 7 and Debtor in Possession

8 UNITED STATES BANKRUPTCY COURT 9 CENTRAL DISTRICT OF CALIFORNIA 10 11 LOS ANGELES DIVISION

12 In re ) Case No. 2:17-bk-17292-VZ ) 13 ) Chapter 11 CORNERSTONE APPAREL, INC., ) 14 Debtor. ) ) 15 FINDINGS OF FACT AND ) CONCLUSIONS OF LAW IN SUPPORT 16 ) OF ORDER GRANTING MOTION TO ) CONFIRM PLAN OF REORGANIZATION 17 ) OF CHAPTER 11 DEBTOR WHICH IS ) NOT AN INDIVIDUAL 18 ) 19 ) Confirmation Hearing: ) 20 ) Date: February 8, 2018 ) Time: 11:00 a.m. 21 ) Place: Courtroom 1368 ) 255 East Temple Street 22 ) Los Angeles, California 90012 23 ) ) 24 ) ) 25

26 27 28

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 4 of 25 1 A hearing (the “Confirmation Hearing”) was held on February 8, 2018 at 11:00 a.m. 2 before the Honorable Vincent P. Zurzolo, United States Bankruptcy Judge for the Central 3 District of California, Los Angeles Division, in Courtroom 1368 located at 255 East Temple 4 Street, Los Angeles, California 90012, to consider confirmation of the Second Amended 5 Disclosure Statement and Plan Of Reorganization of a Debtor Who Is Not An Individual (the 6 “Disclosure Statement” and the “Plan”) [Doc. No. 296], which was proposed by Cornerstone 7 Apparel, Inc., the debtor and debtor-in-possession in the above-captioned Chapter 11 bankruptcy 8 case (“Cornerstone” or the “Debtor”). Appearances at the Confirmation Hearing were made as 9 set forth on the record of the Court. 10 The Court considered the following documents and evidence in conjunction with 11 making the findings of fact and conclusions of law as set forth on the record at the Confirmation 12 Hearing and as set forth below with respect to confirmation of the Plan: 13  the Disclosure Statement and the Plan1; 14  Declaration of Tae Y. Yi in support of and attached to the Disclosure Statement [Doc. 15 No. 296]; 16  Notice Of Dates Related To Confirmation Of Plan, And Deadlines To (A) Submit 17 Ballots; (B) File Preliminary Objection To Plan Confirmation; And (C) File Response 18 To Motion To Confirm Plan [Doc. No. 310]; 19  the Proof Of Service Of Plan Solicitation Package [Doc. No. 311]; 20  the Notice Of Motion And Motion To Confirm Plan Of Reorganization Of Debtor Who 21 Is Not An Individual (the “Confirmation Motion”) and Declaration Of Tae Y. Yi in 22 support of and attached to the Confirmation Motion [Doc. No.350]; 23  the Declaration Of Catherine Nownes-Whitaker Regarding Tabulation And 24 Certification Of Ballots Voting To Accept Or Reject Second Amended Disclosure 25 Statement And Plan of A Debtor Who Is Not An Individual [Docket 296] with attached 26 ballot analysis (the “Ballot Analysis”) and copies of original ballots [Doc. No. 354]; 27 28 1 All capitalized terms which are not specifically defined herein shall have the same meanings ascribed to them in the Disclosure Statement and the Plan.

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 5 of 25 1  Objection to Confirmation of Debtor’s Second Amended Plan of Reorganization; 2 Request for Continuance to Allow Overbid for Equity Interests and Response to Motion 3 to Confirm Plan of Reorganization of Debtor Who is Not an Individual [Doc. #350] 4 filed by 2253 Apparel Inc., dba Celebrity Pink (the “Celebrity Pink”) [Doc. Nos. 348 5 and 357] with attached Declaration of Doron Kadosh; 6  Debtor’s Reply To 2253 Apparel, Inc. dba Celebrity Pink’s Objection And Response To 7 Confirmation Of Debtor’s Second Amended Plan Of Reorganization (the “Reply”) 8 [Doc. No. 368] with attached Declarations of Tae Y. Yi and Eve H. Karasik; 9  Objection of Washington Prime Group Inc.to Cure Amounts Proposed in Debtor’s 10 Second Amended Disclosure Statement and Plan of Reorganization [Doc. No. 360] 11 filed by Washington Prime Group Inc. [Doc. No. 360] (the “Washington Prime Cure 12 Objection”) and Declaration of Damian Hammond filed in support of the Washington 13 Prime Cure Objection [Doc. No. 361]; 14  Statement Re Washington Prime Group Inc. Cure Objection And Proposed Reserve 15 Language For The Texas Comptroller Of Public Accounts For Confirmation Of 16 Debtor’s Second Amended Plan Of Reorganization [Doc. No. 369] filed by the Debtor; 17  The Official Committee of Unsecured Creditors’ Reply to 2253 Apparel, Inc. d.b.a. 18 Celebrity Pink’s Objection to Confirmation of Debtor’s Second Amended Plan of 19 Reorganization and Response to Motion to Confirm Plan of Reorganization of Debtor 20 Who Is Not an Individual [Doc. No. 370] with attached Declarations of Richard Lauter, 21 Daniela Lee, and Ronald M. Tucker; 22  Notice of Withdrawal of Objection to Confirmation filed by Celebrity Pink [Doc. No. 23 379]; 24  all of the evidence proffered or adduced at, filings in connection with, and arguments of 25 counsel made at, the Confirmation Hearing; and 26  the entire record of the Debtor’s Chapter 11 Case. 27 Upon consideration of the foregoing, and good cause appearing, the Court hereby 28 makes, pursuant to Rule 7052 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 6 of 25 1 Rules”), the following Findings of Fact and Conclusions of Law, in addition to those findings of 2 fact and conclusions of law made on the record at the Confirmation Hearing, with respect to 3 confirmation of the Plan: 4 A. Jurisdiction; Venue; Core Proceeding. This Court has jurisdiction over the 5 Debtor’s Chapter 11 Cases pursuant to 28 U.S.C. §§ 157 and 1334. Venue is proper pursuant to 6 28 U.S.C. §§ 1408 and 1409. Confirmation of the Plan is a core proceeding pursuant to 7 28 U.S.C. § 157(b)(2)(L) over which this Court has exclusive jurisdiction. 8 B. Judicial Notice. This Court takes judicial notice of the docket of the Debtor’s 9 Chapter 11 Case maintained by the Clerk of the Court and/or its duly-appointed agent, including, 10 without limitation, all pleadings and other documents filed with, all orders entered by, and all 11 evidence and argument made, proffered or adduced at the hearings held before this Court during 12 the pendency of the Chapter 11 Case. 13 C. Withdrawal and Resolution of Objections. The Objection to Confirmation of 14 Debtor’s Second Amended Plan of Reorganization; Request for Continuance to Allow Overbid 15 for Equity Interests and Response to Motion to Confirm Plan of Reorganization of Debtor Who 16 is Not an Individual [Doc. #350] filed by 2253 Apparel Inc., dba Celebrity Pink (the “Celebrity 17 Pink”) [Doc. Nos. 348 and 357] have been withdrawn. The Objection of Washington Prime 18 Group Inc. to Cure Amounts Proposed in Debtor’s Second Amended Disclosure Statement and 19 Plan of Reorganization [Doc. No. 360] filed by Washington Prime Group Inc. has been 20 resolved, and is memorialized in the stipulation filed as Doc. No. 375, and order approving such 21 stipulation [Doc. No. 381]. 22 D. Transmittal and Mailing of Solicitation Materials and Notices. Service of the 23 Plan, Disclosure Statement and other solicitation materials was appropriate and sufficient. 24 Appropriate and sufficient notice of the Confirmation Hearing and the other deadlines and 25 matters was given in compliance with 11 U.S.C. § 101 et seq. (the “Bankruptcy Code”) and the 26 Bankruptcy Rules, and no other or further notice is or shall be required. 27 E. Adequacy of Solicitation Procedures. All procedures used to distribute the 28 solicitation materials to the appropriate creditors entitled to vote on the Plan and to tabulate the

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 7 of 25 1 ballots returned by creditors were fair and were conducted in accordance with the applicable 2 provisions of the Bankruptcy Code, the Bankruptcy Rules and the order entered by this Court 3 approving the Disclosure Statement as containing adequate information under Section 1125(b) 4 of the Bankruptcy Code and setting forth the solicitation procedures to be followed by the 5 Debtor [Doc. No. 302] (the “Disclosure Statement Order”). Votes for acceptance or rejection of 6 the Plan were solicited and cast in good faith, and only after transmittal of a disclosure statement 7 containing adequate information, and otherwise in compliance with 11 U.S.C. §§ 1125 and 1126 8 and Bankruptcy Rules 3017 and 3018. 9 F. Good Faith Solicitation - 11 U.S.C. § 1125(e). The Debtor and the Official 10 Committee of Unsecured Creditors in the Cornerstone bankruptcy case (the “Committee”) and 11 their respective current or former directors, officers, employees, advisors, attorneys, 12 professionals, partners, stockholders, or affiliates of the foregoing (but solely in their respective 13 capacities as such), have acted in good faith within the meaning of Sections 1125(e) and 14 1129(a)(3) of the Bankruptcy Code, and in compliance with all other applicable provisions of 15 the Bankruptcy Code, the Bankruptcy Rules and the Disclosure Statement Order, in connection 16 with all of their respective activities relating to the solicitation of acceptances of the Plan and 17 their participation in the activities described in Section 1125 of the Bankruptcy Code, and are 18 entitled to the protections afforded by Section 1125(e) of the Bankruptcy Code. 19 G. Impaired Classes that have Voted to Accept or Reject the Plan. Classes 2b is 20 Impaired under and entitled to vote on the Plan. As set forth in the Ballot Analysis, Class 2b 21 voted in favor of the Plan. 22 H. Classes Deemed to Accept Plan. With respect to the Classes of Claims against 23 the Debtor, Classes 1a and 3a-3n are Unimpaired under the Plan. Pursuant to Section 1126(f) of 24 the Bankruptcy Code, holders of such Unimpaired Claims are conclusively presumed to have 25 accepted the Plan. 26 I. Estate Releases. The Debtor has satisfied submitted the requisite evidence and 27 satisfied the necessary factors for approval of the estate releases set forth in Exhibit “G3”to the 28 Plan. The estate release provisions set forth in the Plan: (i) are within the jurisdiction of this

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 8 of 25 1 Court under 28 U.S.C. §§ 1334(a), 1334(b), and 1334(d); (ii) are an essential means of 2 implementing the Plan pursuant to 11 U.S.C. § 1123(a)(5); (iii) are an integral element of the 3 transactions incorporated into the Plan; (iv) confer material benefits on, and is in the best 4 interests of, the Debtor, its estate, and its creditors and interest holders; and (v) are consistent 5 with Sections 105, 1123 and 1129 of the Bankruptcy Code, and all other applicable provisions of 6 the Bankruptcy Code. The record of the Confirmation Hearing and the Chapter 11 Case is 7 sufficient to support the estate release provisions contained in the Plan. 8 J. Plan Compliance with Bankruptcy Code - 11 U.S.C. § 1129(a)(1). The Plan 9 complies with the applicable provisions of the Bankruptcy Code, thereby satisfying Section 10 1129(a)(1) of the Bankruptcy Code. 11 1. Proper Classification - 11 U.S.C. §§ 1122, 1123(a)(1). Aside from 12 Administrative Claims and Priority Tax Claims, which need not be classified, the Plan 13 designates three (3) Classes of Claims (with sub-classes) and Interests against the 14 Debtor. The Claims and Interests placed in each Class where applicable, are 15 substantially similar to other Claims and Interests, as the case may be, in each such 16 Class. Valid business, factual and legal reasons exist for separately classifying the 17 various Classes of Claims and Interests created under the Plan, and such Classes do not 18 unfairly discriminate among holders of Claims and Interests. Thus, the Plan satisfies 19 Sections 1122 and 1123(a)(1) of the Bankruptcy Code. 20 2. Specify Unimpaired Classes - 11 U.S.C. § 1123(a)(2). Section IV.C. of 21 the Plan specifies that Classes 1a and 3a-3n are Unimpaired under the Plan, thereby 22 satisfying Section 1123(a)(2) of the Bankruptcy Code. 23 3. Specify Treatment of Impaired Classes - 11 U.S.C. § 1123(a)(3). Sections 24 IV.C. and VII.D. of the Plan specify which Classes are Impaired as well as the treatment 25 of Claims in those Classes, thereby satisfying Section 1123(a)(3) of the Bankruptcy 26 Code. 27 4. No Discrimination - 11 U.S.C. § 1123(a)(4). The Plan provides for the 28 same treatment by the Debtor for each Claim or Interest or in each respective Class

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 9 of 25 1 unless the holder of a particular Claim or Interest has agreed to a less favorable treatment 2 of such Claim or Interest, thereby satisfying Section 1123(a)(4) of the Bankruptcy Code. 3 5. Implementation of Plan - 11 U.S.C. § 1123(a)(5). Sections II., III., and V. 4 of the Plan appropriately sets forth the means of implementation and execution of the 5 Plan. 6 6. Non-Voting Equity Securities - 11 U.S.C. § 1123(a)(6). To the extent 7 applicable, after the Effective Date, the Debtor will amend its Bylaws to include a 8 provision of prohibiting the issuance of nonvoting equity securities as required by 9 Section 1123(a)(6) of the Bankruptcy Code. 10 7. Selection of Officers and Directors - 11 U.S.C. § 1123(a)(7). There is no 11 provision of the Plan that is contrary to the best interests of creditors and equity holders 12 or public policy with respect to the manner of selection of any officer, director or trustee. 13 Accordingly, the requirements of Section 1123(a)(7) of the Bankruptcy Code are 14 satisfied. 15 8. Additional Plan Provisions - 11 U.S.C. § 1123(b). The Plan’s additional 16 provisions are appropriate and not inconsistent with the applicable provisions of the 17 Bankruptcy Code. 18 9. Compliance with Fed. R. Bankr. P. 3016. The Plan is dated and identifies 19 the entity submitting it, thereby satisfying Bankruptcy Rule 3016(a). The filing of the 20 Disclosure Statement with this Court satisfies Bankruptcy Rule 3016(b). Further, the 21 Plan and Disclosure Statement describe in specific and conspicuous language all acts to 22 be enjoined and identify the entities that are subject to the injunction, satisfying 23 Bankruptcy Rule 3016(c) to the extent applicable. 24 10. Compliance with Fed. R. Bankr. P. 3017. The Debtor has given 25 appropriate and sufficient notice of the Confirmation Hearing in accordance with 26 Bankruptcy Rule 3017(d). The solicitation materials prescribed by the Disclosure 27 Statement Order were transmitted to creditors entitled to vote on the Plan in accordance 28 with Bankruptcy Rule 3017(d).

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 10 of 25 1 11. Compliance with Fed. R. Bankr. P. 3018. The solicitation of votes to 2 accept or reject the Plan satisfies Bankruptcy Rule 3018. The Plan was transmitted to all 3 creditors entitled to vote on the Plan, sufficient time was prescribed for such creditors to 4 accept or reject the Plan, and the solicitation materials used and solicitation procedures 5 followed comply with Sections 1125 and 1126 of the Bankruptcy Code, thereby 6 satisfying the requirements of Bankruptcy Rule 3018. 7 K. Debtor’s Compliance with Bankruptcy Code - 11 U.S.C. § 1129(a)(2). The 8 Debtor has complied with the applicable provisions of the Bankruptcy Code, thereby satisfying 9 Section 1129(a)(2) of the Bankruptcy Code. 10 L. Plan Proposed in Good Faith - 11 U.S.C. § 1129(a)(3). The Debtor has proposed 11 the Plan in good faith and not by any means forbidden by law, thereby satisfying Section 12 1129(a)(3) of the Bankruptcy Code. In determining that the Plan has been proposed in good 13 faith, the Court has examined the totality of the circumstances surrounding the formulation of 14 the Plan. Here, the Debtor filed the Plan in good faith, after extensive negotiations with the 15 Committee. The Debtor negotiated the terms of the Plan with the Committee in good faith, at 16 arms’ length and with separate and experienced counsel of their own choosing. 17 M. Payments for Services or Costs and Expenses - 11 U.S.C. § 1129(a)(4). All 18 payments made or to be made by the Debtor or by a person issuing securities or acquiring 19 property under the Plan, for services or for costs and expenses in or in connection with the 20 Chapter 11 Case, or in connection with the Plan and incident to the Chapter 11 Case, have been 21 approved by, or are subject to the approval of, the Court as reasonable, thereby satisfying 22 Section 1129(a)(4) of the Bankruptcy Code. 23 N. Directors, Officers and Insiders - 11 U.S.C. § 1129(a)(5). The Debtor has 24 disclosed the identity and affiliations of any individuals proposed to serve, after confirmation of 25 the Plan, as a director, officer, or voting trustee of the Reorganized Debtor. Thus, the Plan 26 complies with Section 1129(a)(5) of the Bankruptcy Code. 27 O. No Rate Changes - 11 U.S.C. § 1129(a)(6). There is no regulatory commission 28 having jurisdiction after confirmation of the Plan over the rates of the Debtor and no rate change

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 11 of 25 1 provided for in the Plan requiring approval of any such commission. Therefore, Section 2 1129(a)(6) of the Bankruptcy Code is not applicable. 3 P. Best Interests of Creditors - 11 U.S.C. § 1129(a)(7). The Plan satisfies Section 4 1129(a)(7) of the Bankruptcy Code since, with respect to each Impaired Class, each holder of a 5 Claim or Interest in such Class has either (i) accepted the Plan, or (ii) will receive or retain under 6 the Plan on account of such Claim or Interest property of a value, as of the Effective Date, that is 7 not less than the amount such holder would receive or retain if the Debtor was liquidated under 8 Chapter 7 of the Bankruptcy Code. 9 Q. Acceptance or Rejection by Certain Classes - 11 U.S.C. § 1129(a)(8). Classes 1a 10 and 3a-3n are Classes of Unimpaired Claims that are conclusively presumed to have accepted 11 the Plan under Section 1126(f) of the Bankruptcy Code. Class 2b is Impaired and has voted to 12 accept the Plan. Therefore, Section 1129(a)(8) of the Bankruptcy Code has been satisfied. 13 R. Treatment of Administrative, Priority and Tax Claims -- 11 U.S.C. § 1129(a)(9). 14 There will be sufficient cash on the later of the Effective Date or 14 days after the date of entry 15 of an order allowing the applicable Administrative Claim to pay all allowed Administrative 16 Claims in full (or as otherwise agreed to by the holders of such allowed Administrative Claims). 17 There will be sufficient cash on the Effective Date to pay all Priority Non-Tax Claims and 18 Priority Tax Claims in full. Based upon the foregoing, the Plan satisfies the requirements of 19 Section 1129(a)(9) of the Bankruptcy Code. 20 S. Acceptance by Impaired Class - 11 U.S.C. § 1129(a)(10). Class 2b is the only 21 Class of Impaired Claims, is entitled to vote, and has voted to accept the Plan in accordance with 22 Section 1126(e) of the Bankruptcy Code. The accepting Class 2b does not contain insiders 23 whose votes have been counted. Therefore, the requirement of Section 1129(a)(10) of the 24 Bankruptcy Code that at least one Class of Claims against the Debtor that is Impaired under the 25 Plan has accepted the Plan, determined without including any acceptance of the Plan by any 26 insider, has been satisfied. 27 T. Feasibility - 11 U.S.C. § 1129(a)(11). The Debtor will have enough cash on hand 28 on the Effective Date to pay all the Claims that are entitled to be paid on such date. The

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 12 of 25 1 transactions described in the Plan and the Disclosure Statement will generate sufficient funds to 2 pay all Classes of Claims in accordance with the terms of the Plan. Based upon the foregoing, 3 the Court finds that the Debtor has satisfied the requirements of Section 1129(a)(11) of the 4 Bankruptcy Code. 5 U. Payment of Fees - 11 U.S.C. § 1129(a)(12). All fees payable under 28 U.S.C. § 6 1930 on or before the Effective Date, as determined by the Court, have been paid or will be paid 7 on the Effective Date pursuant to Section V.B. of the Disclosure Statement and the Plan, thus 8 satisfying the requirements of Section 1129(a)(12) of the Bankruptcy Code. 9 V. Continuation of Retiree Benefits - 11 U.S.C. § 1129(a)(13). This provision is 10 inapplicable to these Chapter 11 Case, as there are no retiree benefits required to be paid under 11 the Plan. 12 W. Transfers of Property – 11 U.S.C. § 1129(a)(16). All payments under the Plan 13 are being and will be made in accordance with “applicable provisions of nonbankruptcy law that 14 govern the transfer of property by a corporation or trust that is not a moneyed, business, or 15 commercial corporation trust.” 16 X. Fair and Equitable; No Unfair Discrimination as to Rejecting Classes - 11 17 U.S.C. § 1129(b). No Classes of Claims have rejected or are deemed to have rejected the Plan. 18 Thus, the Plan satisfies Section 1129(b) of the Bankruptcy Code. 19 Y. Only One Plan - 11 U.S.C. § 1129(c). Other than the Plan (including previous 20 versions thereof), no other plan has been filed in this Chapter 11 Case. Accordingly, the 21 requirements of Section 1129(c) of the Bankruptcy Code have been satisfied. 22 Z. Principal Purpose - 11 U.S.C. § 1129(d). The principal purpose of the Plan is 23 neither the avoidance of taxes nor the avoidance of Section 5 of the Securities Act of 1933. The 24 Plan therefore satisfies the requirements of Section 1129(d) of the Bankruptcy Code. 25 AA. No Objection to Disposition of Contracts and Leases. Except for the Washington 26 Prime Cure Objection, no party to an executory contract or unexpired lease to be assumed by the 27 Debtor pursuant to the Plan or rejected by the Debtor pursuant to the Plan has objected to the 28 assumption or rejection thereof. The Debtor and Washington Prime have reached agreement on

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 13 of 25 1 the cure amount for the Washington Prime lease assumptions, which is memorialized in the 2 stipulation filed as Doc. No. 375, and order approving such stipulation [Doc. No. 381]. 3 BB. No Liquidation. Because the Plan does not provide for the liquidation of all or 4 substantially all of the property of the estate, Section 1141(d)(3) of the Bankruptcy Code is not 5 applicable. 6 CC. Burden of Proof. The Debtor, as proponent of the Plan, has met its burden of 7 proving the elements of Sections 1129(a) and (b) of the Bankruptcy Code by a preponderance of 8 the evidence. 9 DD. Satisfaction of Confirmation Requirements. The Plan satisfies the requirements 10 for confirmation set forth in Section 1129 of the Bankruptcy Code. 11 ### 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

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EXHIBIT B Case 2:17-bk-17292-VZ DocUnexpired 382 Real Filed Property 02/08/18 Leases To Be Assumed Entered 02/08/18 18:03:29 Desc Main Document Page 15 of 25

LOCATION ADDRESS LANDLORD INFO

Location Date of Order Code Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Assume Cure Amount

1 AZB Arizona Mills 5000 Arizona Mills Circle Tempe AZ 85282 Arizona Mills LLC 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00

Westfield Mission Mission Valley 11601 Wilshire Blvd. 2 CAC 1640 Camino del Rio North San Diego CA 92108 Los Angeles CA 90025 1/18/2018 $46,999.29 *** Valley Shoppingtown LLC 11th Fl.

Ontario Mills Limited 3 CAD Ontario Mills 1 Mills Circle Ontario CA 91764 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Partnership

Las Americas Chelsea San Diego 4 CAE 4265 Camino de la Plaza San Diego CA 92173 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Premium Outlet Finance LLC

5 CAG Galleria at Tyler 1107 Galleria at Tyler Riverside CA 92503 Tyler Limited Partnership 110 N. Wacker Dr. Chicago IL 60606 1/18/2018 $0.00

5037 E Montclair Plaza Montclair Plaza Lane Plan Effective 6 CAH Montclair Plaza Montclair CA 91763 4700 Wilshire Blvd Los Angeles CA 90010 $0.00 Lane Owner LLC Date

Orange City Mills Limited 7 CAI Outlets at Orange 20 City Boulevard West Orange CA 92868 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Partnership

The Shoppes at 1114 Avenue of the 8 CAK 2525 El Camino Real Carlsbad CA 92008 RPI Carlsbad LP New York NY 10036 1/18/2018 $0.00 Carlsbad Americas #2800

National City 11601 Wilshire Blvd. 9 CAL Westfield Plaza Bonita National City CA 91950 Plaza Bonita LLC Los Angeles CA 90025 1/18/2018 $77,279.46 3030 Plaza Bonita Road 11th Fl.

Craig Realty Group Newport 10 CAM Citadel Outlets 5675 E Telegraph Road Commerce CA 90040 4100 MacArthur Blvd. #200 CA 92660 11/15/2017 $0.00 Citadel LLC Beach

Glendale I Mall 11 CAO Glendale Galleria 1186 Glendale Galleria Glendale CA 91210 110 N. Wacker Dr. Chicago IL 60606 1/18/2018 $0.00 Associates LP

Camarillo Premium 12 CAP 610 Ventura Blvd Camarillo CA 93010 CPG Partners LP 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets

13 CAS Brea Mall 1065 Brea Mall Brea CA 92821 The Retail Property Trust 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00

1735 Montebello Town Montebello Town Center 14 CAY Shops at Montebello Montebello CA 90640 2134 Town Center Drive Montebello CA 90640 1/18/2018 $0.00 Center Investors LLC

15 CAZ Shops at Dos Lagos 2785 Cabot Dr Corona CA 92883 Dos Lago CRN LLC 2780 Cabot Dr. #140 Corona CA 92883 1/18/2018 $0.00

c/o Excel property Mgmt West 16 CBA Gran Plaza Outlets 888 2nd Ave. Calexico CA 92231 Gran Plaza LP CA 90069 11/15/2017 $0.00 9034 W. Sunset Blvd Hollywood

Unexpired Real Property Leases To Be Assumed Case 2:17-bk-17292-VZ DocUnexpired 382 Real Filed Property 02/08/18 Leases To Be Assumed Entered 02/08/18 18:03:29 Desc Main Document Page 16 of 25

LOCATION ADDRESS LANDLORD INFO

Location Date of Order Code Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Assume Cure Amount

Outlets at San 101 W. Avenida Vista Newport 17 CBC San Clemente CA 92672 Villa San Clemente LLC 4100 MacArthur Blvd. #200 CA 92660 1/18/2018 $0.00 Clemente Hermosa Beach

11601 Wilshire Blvd. 18 CNA Westfield Oakridge 925 Blossom Hill Road San Jose CA 95123 Oakridge Mall LLC Los Angeles CA 90025 1/18/2018 $1,000.00 11th Fl.

Milpitas Mills Limited 19 CNB Great Mall 447 Great Mall Drive Milpitas CA 95035 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Partnership

Sunvalley Shopping 200 East Long Lake Road 20 CNC Sun Valley Mall 232 Sunvalley Mall Concord CA 94520 Bloomfield MI 48303 11/15/2017 $0.00 Center LLC PO Box 200

San Francisco Livermore Premium 21 CNF 3220 Livermore Outlets Dr Livermore CA 94550 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Premium Outlets Outlets LLC

Chelsea Orlando Orlando Premium 22 FLA 8200 Vineland Avenue Orlando FL 32821 Development Limited 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets Partnership

Dolphin Mall Associates 200 East Long Lake Road, 23 FLB Dolphin Mall 11401 N.W. 12 Street Miami FL 33172 Bloomfield MI 48303 11/15/2017 $0.00 LLC PO Box 200

8001 S. Orange Blossom Florida Mall Associates 24 FLF Florida Mall Orlando FL 32809 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Trail LTD

27001 US Highway 19 11601 Wilshire Blvd. 25 FLG Westfield Countryside Clearwater FL 33761 Countryside Mall LLC Los Angeles CA 90025 1/18/2018 $5,683.88 *** North 11th Fl.

c/o Washing Prime Group 26 FLH Edison Mall 4125 Cleveland Avenue Fort Myers FL 33901 Edison Mall LLC Inc. Columbus OH 43215 11/15/2017 $6,070.71 180 East Broad Street

Coral-CS/LTD. 27 FLI Coral Square 9469 W Atlantic Blvd Coral Springs FL 33071 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Associates

c/o Washing Prime Group Plan Effective 28 FLL Westshore Plaza 250 Westshore Plaza Tampa FL 33609 WPG Westshore LLC Inc. Columbus OH 43215 $1,881.17 Date 180 East Broad Street

Westfield Brandon Brandon Shopping 11601 Wilshire Blvd. 29 FLM 459 Brandon Town Center Brandon FL 33511 Los Angeles CA 90025 1/18/2018 $1,000.00 Town Center Center Partners LTD 11th Fl.

c/o SRP Property 30 FLP Westland Mall 1665 West 49th st. Hialeah FL 33013 Westland Mall LLC Management LLC Chicago IL 60601 1/18/2018 $0.00 1 East Wacker Dr. #3700 c/o Mall Management Orlando Fashion 31 FLQ 3201 E. Colonial Dr Orlando FL 32803 TBB Orlando LLC Office Orlando FL 32803 Order Pending $118,842.69 Square 3201 E. Colonial Dr.

11601 Wilshire Blvd. 32 FLS Westfield Broward 8000 W. Broward Blvd Plantation FL 33388 Broward Mall LLC Los Angeles CA 90025 1/18/2018 $1,000.00 11th Fl.

Unexpired Real Property Leases To Be Assumed Case 2:17-bk-17292-VZ DocUnexpired 382 Real Filed Property 02/08/18 Leases To Be Assumed Entered 02/08/18 18:03:29 Desc Main Document Page 17 of 25

LOCATION ADDRESS LANDLORD INFO

Location Date of Order Code Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Assume Cure Amount

Tampa Premium Tampa Premium Outlets 33 FLT 2312 Grand Cypress Dr Lutz FL 33559 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets LLC

Tanger Outlets Daytona 34 FLU 4173 Cornerstone Blvd FL 32117 Tanger Daytona LLC 3200 Northline Ave. #360 Greensboro NC 27408 Order Pending $1,775.60 Daytona Beach Beach

Sugarloaf Mills Limited 35 GAA Sugarloaf Mills 5900 Sugarloaf Parkway Lawrenceville GA 30043 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Partnership

36 GAB Mall of Georgia 3333 Buford Drive Buford GA 30519 Mall of Georgia LLA 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00

400 Ernest W Barrett Pkwy Town Center at Cobb 37 GAC Town Center at Cobb Kennesaw GA 30144 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 NW LLC

Tanger Outlets Locust Tanger Properties 38 GAD 1000 Tanger Dr Locust Grove GA 30248 3200 Northline Ave. #360 Greensboro NC 27408 1/18/2018 $0.00 Grove Limited Partnership

North Georgia 39 GAE 800 Highway 400 South Dawsonville GA 30534 CPG Partners LP 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Premium Outlets

c/o Horizon Group Outlet Shops at Atlanta Outlet Shoppes 40 GAG 915 Ridgewalk Pkwy Woodstock GA 30188 Properties LP Muskegon MI 49441 1/18/2018 $0.00 Atlanta LLC 5000 Hakes Drive, #500 c/o Washing Prime Group Pearlridge Shopping Plan Effective 41 HIE 98-1005 Moanalua Road Aiea HI 28027 BRE/Pearlridge LLC Inc. Columbus OH 43215 $33,305.50 Center Date 180 East Broad Street c/o The Woodmont Co. Louisiana Boardwalk 42 LAA 350 Boardwalk Blvd. Bossier City LA 71111 Garrison Boardwalk LLC Attn: Bill McFadden Bossier City LA 71111 11/15/2017 $0.00 Outlets 540 Boardwalk Blvd.

Ariundel Mills Limited 43 MDA Arundel Mills 7000 Arundel Mills Circle Hanover MD 21076 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Partnership

Annapolis Mall Owner 11601 Wilshire Blvd. 44 MDB Westfield Annapolis 2002 Annapolis Mall Annapolis MD 21401 Los Angeles CA 90025 1/18/2018 $1,012.74 LLC 11th Fl.

Wheaton Plaza Regional 11601 Wilshire Blvd. 45 MDC Westfield Wheaton 11160 Veirs Mill RD Wheaton MD 20902 Los Angeles CA 90025 1/18/2018 $1,000.00 Shopping Center LLP 11th Fl.

Taubman Prestige Prestige Outlets of 200 East Long Lake Road 46 MOC 17057 North Outer 40 Rd Chesterfield MO 63005 Outlets of Chesterfield Bloomfield MI 48303 11/15/2017 $0.00 Chesterfield PO Box 200 LLC

Concord Mills Mall 47 NCB Concord Mills 8111 Concord Mills Blvd Concord NC 28027 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Limited Partnership

11/15/2017 48 NJA Jersey Gardens 651 Kapkowski Road Elizabeth NJ 7201 JG Elizabeth II LLC 225 W. Washington St Indianapolis IN 46204 $0.00 (new lease)

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LOCATION ADDRESS LANDLORD INFO

Location Date of Order Code Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Assume Cure Amount

3482 Palisades Center c/o Pyramid Mgmt Group 49 NYA Palisades Center West Nyack NY 10994 Eklecco Newco LLC Syarcuse NY 13202 11/15/2017 $2,197.64 Drive 4 Clinton Square

3000 Grapevine Mills Grapevine Mills Limited 50 TXA Grapevine Mills Grapevine TX 76051 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Parkway Partnership

San Marcos Premium San Marcos Factory 51 TXB 3939 IH-35 South San Marcos TX 78666 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets Shops LTD

Galleria Mall Investors 52 TXC Galleria Dallas 13350 Dallas Parkway Dallas TX 75240 13350 Dallas Pkwy. #3080 Dallas TX 75240 1/18/2018 $0.00 LP

Firewheel Town Simon Property Group 53 TXD 410 Coneflower Dr Garland TX 75040 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Center (Texas) LP

Round Rock Premium Round Rock Premium 54 TXH 4401 North IH-35 Round Rock TX 78664 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets Outlets LP

Rio Grande Valley 55 TXI 5001 East Expressway 83 Mercedes TX 78570 CPG Mercedes LP 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Premium Outlets

Houston Premium CPG Houston Holdings 56 TXJ 29300 Hempstead Road Cypress TX 77433 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets LP

Uptown Village at Cedar 305 W. FM 1382 57 TXO Hillside Village 305 W. FM 13825 Cedar Hill TX 75104 Cedar Hill TX 75104 1/18/2018 $2,000.00 Hill LP Suite 590

Simon Property Group 58 TXR La Plaza 2200 South 10th St McAllen TX 78503 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 (Texas) LP

Simon Property Group 59 TXS North East Mall 1101 Melbourne St Hurst TX 76053 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 (Texas) LP

Simon Property Group 60 TXT Cielo Vista Mall 8401 Gateway Blvd West West El Paso TX 79925 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 (Texas) LP

61 TXU Ingram Park 6301 NW Loop 410 San Antonio TX 78238 Ingram Park Mall LP 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00

Grand Prairie Grand Prairie Premium 62 TXV 2950 West Interstate 20 Grand Praire TX 75052 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Premium Outlets Outlets LP

Corpus Christi Retail 5488 South Padre Island 63 TXW La Palmera 5488 S. Padre Island Dr Corpus Christi TX 78411 Corpus Christi TX 78411 1/18/2018 $0.00 Venture LP Dr.

Tanger Outlet 64 TXX 5885 Gulf Freeway Texas City TX 77591 Galveston Outlets LLC 3200 Northline Ave. #360 Greensboro NC 27408 Order Pending $0.00 Galveston

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LOCATION ADDRESS LANDLORD INFO

Location Date of Order Code Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Assume Cure Amount c/o Horizon Group Outlet Shoppes at El El Paso Outlet Center 65 TXY 7051 S. Desert Blvd Canutillo TX 79835 Properties LP Muskegon MI 49441 1/18/2018 $0.00 Paso LLC 5000 Hakes Drive, #500 c/o Horizon Group Outlet Shoopes at 66 TZA 1600 Waters St Laredo TX 78040 El Portal Center LLC Properties LP Muskegon MI 49441 1/18/2018 $0.00 Laredo 5000 Hakes Drive, #500

Outlets at Corpus Lockard Outlets Corpus Plan Effective 67 TZB 500 N. IH 69 Robstown TX 78380 4501 Prairie Parkway Cedar Falls IA 50613 $0.00 Christi Bay Christi Bay LLC Date

Tanger Outlet Ft. 15837 North Freeway 68 TZC Ft. Worth TX 76177 Tanger Fort Worth LLC 3200 Northline Ave. #360 Greensboro NC 27408 11/15/2017 $0.00 Worth #1015

Mall at Potomac Mills 69 VAA Potomac Mills 2700 Potomac Mills Circle Prince William VA 22192 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 LLC

Williamsburg Premium 70 VAF 5625-165 Richmond Rd Williamsburg VA 23188 Williamsburg Mazel LLC 225 W. Washington St Indianapolis IN 46204 1/18/2018 $0.00 Outlets

Fairfax Company of 200 East Long Lake Road 71 VAG Fair Oaks Mall 11934 U Fair Oaks Fairfax VA 22033 Bloomfield MI 48303 11/15/2017 $0.00 Virginia LLC PO Box 200

Springfield Town PR Springfield Town c/o PREIT Services LLC 72 VAH 6500 Springfield Mall Springfield VA 22150 Philadelphia PA 19102 11/15/2017 $0.00 Center Center LLC 200 S. Broad St, 3rd Fl.

73 ZION Smithway Warehouse 5807 Smithway Street Commerce CA 90040 Zion Property Group Inc. 5807 Smithway Street Commerce CA 90040 1/18/2018 $0.00

TOTAL: $301,048.68

*** The cure amounts listed for the Westfield Countryside and Westfield Mission Valley leases are estimates. The Debtor and the respective landlords are currently in the process of resolving the final cure amounts for these leases.

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LOCATION ADDRESS LANDLORD INFO

Location Date of Order Effective No. Location Name Location Address City State Zip Landlord Name Landlord Address City State Zip to Reject Rejection Date c/o Macerich Company 16 AZA Superstition Springs 6555 E. Southern Ave Mesa AZ 85206 East Mesa Mall LLC 401 Wilshire Blvd., Suite Santa Monica CA 90401 6/21/2017 6/30/2017 700 c/o Macerich Company Westday Associates 17 AZC Paradise Valley Mall 4568 E. Cactus Rd. #B022 Phoenix AZ 85032 401 Wilshire Blvd., Suite Santa Monica CA 90401 6/21/2017 6/30/2017 Limited Partnership 700 c/o Macerich Company Desert Sky Mall LLC and 18 AZD Desert Sky Mall 7611 W. Thomas Rd. #G5 Phoenix AZ 85033 401 Wilshire Blvd., Suite Santa Monica CA 90401 6/21/2017 6/30/2017 JCP Realty TIC LLC 700

Tucson Premium 6401 West Marana Center Tucson Premium Outlets 1 AZF Tucson AZ 85742 225 W. Washington St Indianapolis IN 46204 6/21/2017 6/30/2017 Outlet Blvd LLC

Temecula Towne Center 50 Public Square, Suite 19 CAA Promenade Mall 40820 Winchester Rd. Temecula CA 92591 Cleveland OH 44113 6/21/2017 6/30/2017 Associates LLC 1360

411 E. Huntington Dr., 20 CAB Puente Hills Mall 1600 Azusa Ave City of Industry CA 91748 Newage PHM LLC Arcadia CA 91006 6/21/2017 6/30/2017 #305

c/o Macerich Company 500 Lakewood Center Dr. 21 CAR Lakewood Center Lakewood CA 90712 Macerich Lakewood LP 401 Wilshire Blvd., Suite Santa Monica CA 90401 6/21/2017 6/30/2017 #C-103 700 c/o CBL & Associates 3451 S. Dogwood Rd 22 CAT Imperial Valley Mall El Centro CA 92243 Imperial Valley Mall II LP 2030 Hamilton Place Chattanooga TN 37421 6/21/2017 6/30/2017 #1140 Blvd, Suite 500

6600 Topanga Canyon Westfield Topanga 11601 Wilshire Blvd. 11 CAU Westfield Topanga Canoga Park CA 91303 Los Angeles CA 90025 TBD 9/30/2017 Blvd Owner LLC 11th fl.

400 South Baldwin Rd. Santa Anita Fashion 11601 Wilshire Blvd. 23 CAV Westfield Santa Anita Arcadia CA 91007 Los Angeles CA 90025 6/21/2017 6/30/2017 #1100 Park LLC 11th fl.

c/o Starwood Capital 24 CAW Parkway Plaza 467 Parkway Plaza #N16 El Cajon CA 92020 Parkway Plaza LP Group, 591 West Greenwich CT 6830 6/21/2017 6/30/2017 Putnam Avenue c/o Forest City 1233 Rancho Vista Rd. 25 CBB Antelope Valley Mall Palmdale CA 93551 Antelope Valley Mall LLC Commercial Mgmt 50 Cleveland OH 44113 6/21/2017 6/30/2017 #409 Public Square #700

Westfield North 272 E. Via Rancho EWH Escondido 11601 Wilshire Blvd. 12 CBD Escondido CA 92025 Los Angeles CA 90025 TBD 9/30/2017 County Parkway Associates LP 11th fl.

11601 Wilshire Blvd. 13 CBE Westfield Palm Desert 72-840 Highway 111 Palm Desert CA 92260 WEA Palm Desert LLC Los Angeles CA 90025 TBD 9/30/2017 11th fl.

EMI Santa Rosa Limited 2 CNE Santa Rosa Plaza 1003A Santa Rosa Plaza Santa Rosa CA 95401 225 W. Washington St Indianapolis IN 46204 6/21/2017 6/30/2017 Partnership

Westfield Galleria at Roseville Shoppingtown 11601 Wilshire Blvd. 3 CNG 1151 Galleria Blvd Roseville CA 95678 Los Angeles CA 90025 6/21/2017 6/30/2017 Roseville LLC 11th fl.

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Colorado Mills Mall 26 COA Colorado Mills 14500 W. Colfax Avenue Lakewood CO 80401 225 W. Washington St Indianapolis IN 46204 6/21/2017 6/30/2017 Limited Partnership

c/o RD Management University Mall Owners 9 FLD University Mall 2200 East Fowler Avenue Tampa FL 33612 LLC 810 Seventh Ave. New York NY 10019 8/30/2017 8/31/2017 LLC 10th fl. c/o Washing Prime Seminole Towne Center 27 FLE Seminole Town Center 257 Towne Center Circle Sanford FL 32771 Group Inc. 180 East Columbus OH 43215 6/21/2017 6/30/2017 Limited Partnership Broad Street

LVP St. Augustine 1985 Cedar Bridge Ave. 10 FLJ St. Augustine Outlets 500 Outlet Mall Blvd Augustine FL 32084 Lakewood NJ 8701 8/30/2017 8/31/2017 Outlets LLC Suite 1

Mall at Wellington TM Wellington Green 591 West Putnam 28 FLK 10300 W. Forest Hill Blvd. Wellington FL 33414 Greenwich CT 6830 6/21/2017 6/30/2017 Green Mall LP Avenue

14 FLN The Avenues 10300 Southside Blvd Jacksonville FL 32256 Avenues Mall LLC 225 W. Washington St Indianapolis IN 46204 TBD 9/30/2017

8021 Citrus Park Town Citrus Park Mall Owner 11601 Wilshire Blvd. 29 FLO Westfield Citrus Park Citrus Park FL 33625 Los Angeles CA 90025 6/21/2017 6/30/2017 Center Blvd LLC 11th fl.

c/o CBL & Associates 30 GAH Arbor Place Mall 1080 Douglas Blvd. Douglasville GA 30135 Arbor Place II LLC 2030 Hamilton Place Chattanooga TN 37421 6/21/2017 6/30/2017 Blvd, Suite 500

Tanger Outlets Outlet Mall of Savannah 3200 Northline Ave. 31 GAI 200 Tanger Outlet Blvd. Pooler GA 31322 Greensboro NC 27408 6/21/2017 6/30/2017 Savannah LLC #360

Tanger Outlet National Tanger National Harbor 3200 Northline Ave. 32 MDD 6800 Oxon Hill Road National Harbor MD 20745 Greensboro NC 27408 6/21/2017 6/30/2017 Harbor LLC #360

Paragon Outlet Paragon Outlet White 217 East Redwood St. 4 MDE Unknown Baltimore MD 21202 6/21/2017 6/30/2017 Baltimore Marsh LLC 21st fl.

Carousel Center c/o Pyramid Mgmt 34 MYD Destiny USA 9090 Carousel Center Dr. Syracuse NY 13290 Syarcuse NY 13202 6/21/2017 6/30/2017 Company LP Group, 4 Clinton Square

Pyramid Wanden c/o Pyramid Mgmt 33 NYC Walden Galleria One Walden Galleria Buffalo NY 14225 Syarcuse NY 13202 6/21/2017 6/30/2017 Company LP Group, 4 Clinton Square

35 ORB Clackamas Mall 12000 SE 82nd Ave. Portland OR 97086 Clackamas Mall LLC 110 N. Wacker Dr. Chicago IL 60606 6/21/2017 6/30/2017

Opry Mills Mall Limited 5 TNA Opry Mills 127 Opry Mills Dr Nashville Nashville TN 37214 225 W. Washington St Indianapolis IN 46204 6/21/2017 6/30/2017 Partnership

Galleria at Wolfchase 6 TNB Wolfchase Galleria 2760 N. Germantown Plwy Memphis TN 38133 225 W. Washington St Indianapolis IN 46204 6/21/2017 6/30/2017 LLC

New Rivercenter Mall II, 849 E. Commerce, Suite 7 TXF River Center 849 E. Commerce St San Antonio TX 78205 San Antonio TX 78205 6/21/2017 6/30/2017 LP 895

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36 TXK Parks at Arlington 3811 So. Cooper St Arlington TX 76015 Parks at Arlington LLC 110 N. Wacker Dr. Chicago IL 60606 6/21/2017 6/30/2017

Simon Property Group 15 TXZ Broadway Square 4601 S. Broadway Ave Tyler TX 75703 225 W. Washington St Indianapolis IN 46204 TBD 12/31/2017 (Texas) LP

Paragon Outlets Paragon Outlet 217 East Redwood St. 8 TZD Unknown Rosenberg Limited Baltimore MD 21202 6/21/2017 6/30/2017 Houston 21st fl. Partnership

Spotsylvania Towne Spotsylvania Mall 5577 Youngstown- 37 VAE 3102 Plank Road Fredericksburg VA 22407 Niles OH 44446 6/21/2017 6/30/2017 Center Company Warren Road

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Name Address City State Zip Description Cure Amount Cooperation agreement (for Dolphin Mall store located at 11401 Kim, Richard 4820 NE 15th Terrace Oakland Park FL 33334 N.W. 12 Street #428, Miami, FL 33172) $0.00 Cooperation agreement (for Galleria at Tyler store located at 1107 Bai, Stella and Hee Young 1756 Milano Montebello Montebello CA 90640 Galleria at Tyler, Riverside, CA 92503) $0.00 Cooperation agreement (for Great Mall Milpitas store, located at An, Michelle 561 Elm Avenue Milpitas CA 95035 447 Great Mall Drive, Milpitas, CA 95035) $0.00 Cooperation agreement (for Potomac Mills store located at 2700 Choi, Suk Hwan & Sohyun 13673 Sweet Woodruff Lane Centreville VA 20120 Potomac Mills Circle #619, Prince William, VA 22192) $0.00 Cooperation agreement (for Sunvalley Mall store located at 232 Kim, Hae Sook 1415 Mesa Verde Fullerton CA 92833 Sunvalley Mall, Concord, CA 94520) $0.00 Cooperation agreement (for The Outlet at Orange store located at Seo, Choon Hee 1103 Creekside Drive Fullerton CA 92833 20 City Boulevard West, Orange, CA 92868) $0.00 Cooperation agreement (for Westfield Carlsbad store located at Lee, Dong Soo & Ji Sun 6843 Helenite Carlsbad CA 92009 2525 El Camino Real, Carlsbad, CA 92008) $0.00 Cooperation agreement (for Westfield Mission Valley store located Choi, Sang Heup 16839 Abundante Street San Diego CA 92127 at 1640 Camino del Rio North, San Diego, CA 92108) $0.00 Cooperation agreement (for Westfield Oakridge store located at Yi, Kenneth & Nicole 2310 Camino Monte Fullerton CA 92833 925 Blossom Hill Road, San Jose, CA 95123) $0.00

Cooperation agreements (for Louisiana Boardwalk store located at 350 Boardwalk, Bossier City, LA 71111)(for Broadway Square Choi, Jin Hwan & Mikyung Kelly 2202 Kennebunk Lane Centreville VA 20120 store located at 4601 S. Broadway Avenue #C08, Tyler, TX 75703) $0.00 Cooperation agreements(for Orlando Premium Outlets store located at 8200 Vineland Avenue, Orlando, FL 32821)(for University Mall store located at 2200 East Fowler Avenue, Tampa, FL 33612)(for The Florida Mall store located at 8001 S. Orange Kim, Dal Hang & Leslie N. 2309 Ridgewind Way Windermere FL 34786 Blossom Trail, Orlando, FL 32809) $0.00 Cooperation agreements (for Sugarloaf Mills store located at 5900 Sugarloaf Parkway #208, Lawrenceville, GA 30043)(for Mall of Georgia store located at 3333 Buford Drive #2078, Buford, GA 30519)(for Town Center at Cobb store located at 400 Ernest W. Kim, Jonathan C. & Jin Sook 2395 Devon Leigh Walk Duluth GA 30096 Barrett Pkwy NW, Suite 216, Kennesaw, GA 30144) $0.00 Cigna Health and Life Insurance Company 26 Executive Park, Suite 200 Irvine CA 92614 Administrative Services Contract and a Stop Loss Policy $10,819.74

Sompo International Insurance 601 S. Figueroa Street, Suite 1900 Los Angeles CA 90017 Worker's Compensation and Liability Policy $0.00

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1 PROOF OF SERVICE OF DOCUMENT

2 I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: 10250 Constellation Boulevard, Suite 1700, Los Angeles, CA 90067 3 A true and correct copy of the foregoing document entitled: EXHIBITS A AND B TO ORDER 4 GRANTING MOTION TO CONFIRM PLAN OF REORGANIZATION OF CHAPTER 11 DEBTOR WHO IS NOT AN INDIVIDUAL will be served or was served (a) on the judge in chambers in the form and 5 manner required by LBR 5005-2(d); and (b) in the manner stated below:

6 1. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF): Pursuant to controlling General Orders and LBR, the foregoing document will be served by the court via NEF and 7 hyperlink to the document. On February 8, 2018, I checked the CM/ECF docket for this bankruptcy case or adversary proceeding and determined that the following persons are on the Electronic Mail Notice List 8 to receive NEF transmission at the email addresses stated below:

This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California. June 2012 F 9013-3.1.PROOF.SERVICE

Case 2:17-bk-17292-VZ Doc 382 Filed 02/08/18 Entered 02/08/18 18:03:29 Desc Main Document Page 25 of 25

Service information continued on attached page 1 2. SERVED BY UNITED STATES MAIL: On February 8, 2018, I served the following persons and/or 2 entities at the last known addresses in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States mail, first class, postage prepaid, and 3 addressed as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed. 4

5 Service information continued on attached page

6 3. SERVED BY PERSONAL DELIVERY, OVERNIGHT MAIL, FACSIMILE TRANSMISSION OR EMAIL (state method for each person or entity served): Pursuant to F.R.Civ.P. 5 and/or controlling LBR, 7 on February 8, 2018, I served the following persons and/or entities by personal delivery, overnight mail service, or (for those who consented in writing to such service method), by facsimile transmission and/or 8 email as follows. Listing the judge here constitutes a declaration that personal delivery on, or overnight mail to, the judge will be completed no later than 24 hours after the document is filed. 9 Served via Attorney Service 10 Hon. Vincent P. Zurzolo United States Bankruptcy Court 11 Edward R. Roybal Federal Building 255 E. Temple Street, Suite 1360 / Ctrm 1368 12 Los Angeles, CA 90012

13 I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. 14 February 8, 2018 Lisa Masse /s/ Lisa Masse 15 Date Type Name Signature

16 17 18 19 20 21 22 23 24 25 26 27 28

This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California. June 2012 F 9013-3.1.PROOF.SERVICE