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

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: Date of Retention: Date of Entry of Order Authorizing Employment Period for Which Compensation and Reimbursement is Sought: DELOITTE TAX LLP Nunc Pro Tunc to September 1, 2005

November 10, 2005

April 1, 2006 through and including August 31,

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. 0555970; 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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0W[;&*-

0555927061013000000000019

3}

2006 Amount of Compensation Sought As Actual, Necessary and Reasonable: Amount of Expense Reimbursement Sought as Actual, Necessary, and Reasonable: This is: Blended Applicable Hourly Rate of Professionals And Paraprofessionals

$737,686

$2,833 A Third Interim Fee Application

$282.77

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PROFESSIONALS RENDERING SERVICES FOR WHICH COMPENSATION IS BEING SOUGHT From April 1, 2006 through August 31, 2006 VALUE OF SERVICES RENDERED AT APPLICABLE HOURLY POSITION HOURS RATE RATES NAME HOFFMAN, DAVID N Partner 128.1 675 86,473 ZIMET, LEE G Director 25.0 675 16,876 BOOCOCK, STEPHEN W Director 28.5 675 19,206 BOULET, WILLIAM P JR Director 49.2 675 33,212 SHEKELL, SCOTT Partner 6.1 675 4,118 SHEKELL, SCOTT Partner 22.2 575 12,766 SHEKELL, SCOTT Partner 5.0 175 875 AXELROD, LAWRENCE M Principal 0.7 675 473 ANDERSON, KEVIN D Partner 1.1 675 743 HALL, THERESA ANN Director 0.6 675 405 KRIZANIC, DOUGLAS Partner 3.0 540 1,620 KEENAN, JOHN R Director 1.0 675 675 CARROLL, ROBERT E Director 1.9 540 1,026 MARTIN, LINDA R Director 1.5 175 263 ATHANAS, JOHN A Senior Manager 55.0 475 26,125 ATHANAS, JOHN A Senior Manager 65.5 175 11,463 JORAH, CHRISTINE L Senior Manager 24.8 450 11,160 WRIGHT, CHARLES T Senior Manager 32.3 450 14,535 LACHOWICZ, MARK T Senior Manager 0.3 475 143 GORDON, JARED H Senior Manager 1.0 550 550 HALE, JUNE ANNE Senior Manager 0.5 475 238 HALE, JUNE ANNE Senior Manager 1.5 450 675 GERSTEL, KENNETH A Senior Manager 3.2 550 1,760 STREET, ANDREW J Senior Manager 4.9 550 2,695 WRIGHT, DAVID L Senior Manager 33.6 175 5,880 NEWMAN, DEANN F Senior Manager 11.2 175 1,960 BANSAL, AMIT Senior Manager 0.9 450 405 FRIESTEDT, THEIA A Manager 218.2 475 103,750 GUNDRUM, JENNIFER M Manager 13.7 475 6,509 VERSTRAETE, KATELIJNE Manager 7.2 475 3,420 BALRAM, RAMAKRISHNA Manager 34.4 175 6,020 URBANIAK, JULIE JOHNSON Manager 7.5 175 1,313 AGNONE, MATTHEW L Manager 50.5 175 8,838 HIBNER, DAVID M Manager 4.0 175 700 STARZYNSKI, STEVEN D Senior 188.4 375 70,655 KROZEK, DEREK J Senior 82.4 290 23,896 KROZEK, DEREK J Senior 415.3 175 72,706 MARCEANTE, SAMANTHA JOSEPHINE Senior 4.2 375 1,576 PAHWA, AMIT Senior 1.8 270 486 SHELTON, MICHELLE MARIE Senior 1.2 270 324 KONSTANTINIDIS, ANDRIANA DONNA Staff 0.9 65 56 PATTERSON, MARY ANN Staff 13.5 65 883 GUILLEN, JOHANNA TERESA Staff 76.9 140 10,766

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EBENDICK, ROBIN MICHELE MATA, CHARIDY R HEUSTED, ELAINE F SMITH, MEKEBA W ROZYCKA, KATARZYNA MARIA MOMIN, JASMINE SULTANALI BRIDENSTINE, TRAVIS J BOOTHE, DEONNA LYNN STEINER, NANCY FERN WALLACE, MADHURA VEN TEGGART, MARK JOHN JR TEGGART, MARK JOHN JR BONDILI, SASI KIRAN SINGH SATYA, PAPARAO BALA NAGU SHARMA, RAKESH NORTHROP, THOMAS VINCENT PANCHALA, SAPTAGIRIDHARA GRACZYK, LAUREN CATHERINE HANNAH, JANICE R MAYO, JONATHAN EMMANUAL WILLIAMS, SHELLEY DEPP, MEGHAN KATHLEEN KALUVALA, RAJENDRA GOSIKONDA, ASHOK KUMAR BOROWICZ, KATARZYNA MARIA PARROTT, VIRGINIA GODASI, SANDEEP KUMAR CILIBERTI, NICOLE E GOPI, ROHAN BAGGA, GURPREET BARRON, LUANNE MAHENDRA, RITESH MALHOLTRA, RAGHAV NEWKIRK, RYAN D VENKATA PRASAD, JONNAVITTULA TOTAL HOURS AND FEES SOUGHT HEREIN

Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff

5.3 0.1 3.1 4.2 4.9 39.0 4.5 19.5 0.3 4.0 68.9 97.6 196.5 61.5 114.8 1.5 10.0 8.0 7.2 23.0 0.5 2.9 6.0 50.5 7.4 17.9 80.6 0.5 1.3 43.0 0.3 21.8 4.2 2.5 66.8 2,608.8

200 65 65 200 200 200 245 65 200 65 200 175 175 175 175 200 175 175 65 175 65 200 175 175 200 65 175 200 175 175 65 175 175 200 175 $282.77 (effective blended rate)

1,060 7 196 840 980 7,800 1,103 1,268 60 260 13,780 17,080 34,388 10,763 20,090 300 1,750 1,400 468 4,025 33 580 1,050 8,838 1,480 1,164 14,105 100 228 7,525 20 3,815 735 500 11,690 $737,686

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

THIRD 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 APRIL 1, 2006 THROUGH AUGUST 31, 2006
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. 0555965; 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. 0555969; 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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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 Bankruptcy Court, Eastern District of Michigan, the Retention Order (as defined below) and the Administrative Order (as defined below) files this application (the Third 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 April 1, 2006 through August 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 Third Interim

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

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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. 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 Taxs 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 5


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4.

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

Third 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 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 $737,686 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 $2,833, and reserves the right to seek trailing expenses, including, without limitation, for August 2006, if any, in a future interim fee application. 6. The compensation for fees being sought in this Third Interim Fee

Application is thus only for 2,608.80 hours of the Tax Services at a $282.77 blended hourly rate in the total amount of $737,686 for 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 6
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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 Taxs 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 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 individuals 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 7
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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 the Debtors for the Third Interim Fee Application pertaining to the Compensation Period is reflected on Exhibit C hereto. 12. Deloitte Tax has attempted to include in this Third 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 April 1, 2006 through and including August 31, 2006, but not reflected in this Third 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 Taxs services. The specific professional services that Deloitte Tax rendered during the Compensation Period are listed at Exhibit B 8
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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) 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, 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 debtors 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

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[.] 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

(A) reasonable compensation for actual, necessary services rendered by the 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) (B) the time spent on such services; 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 . . . 10
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(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) 18.

THE TIME AND LABOR REQUIRED During the Compensation Period, 2,608.8 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 these professionals or other personnel on behalf of the Debtors and identifies the hours that are being billed.

(2) 19.

THE RATES CHARGED FOR SUCH SERVICES During the Compensation Period, Deloitte Taxs applicable hourly

billing rates or those of Deloitte Tax personnel involved ranged from $540.00 to $675.00 per hour for partners, principals and directors, $450.00 to $550.00 per hour for senior managers, $360.00 to $475.00 per hour for managers, $270.00 to $375.00 per hour for seniors, $200.00 to $240.00 per hour for staff, and $65.00 per hour for administrative personnel. Based on the recorded billable hours expended by Deloitte Taxs professionals, the average hourly billing rate for such professional services was approximately $282.77 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. 11
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(3)

THE NECESSITY OF THE SERVICES AND BENEFIT TO THE ESTATE As detailed above, services provided to the Debtors were necessary

26.

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) 27.

CUSTOMARY COMPENSATION Deloitte Tax relies on the Courts experience and knowledge with

respect to the compensation awards in similar cases. Given that frame of reference, Deloitte Tax submits that, in light of the circumstances of the case and the substantial benefits derived from Deloitte Taxs assistance, compensation in the amount requested is fair and reasonable.

(5)

WHETHER SERVICES WERE PERFORMED IN A REASONABLE AMOUNT OF TIME Deloitte Tax believes that Tax Services were performed in a

28.

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) 29.

WHETHER COMPENSATION IS REASONABLE 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.

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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 Taxs time has been

appropriately spent in this case. Based upon Deloitte Taxs blended hourly rate of $282.77 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. 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 Taxs 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 Third Interim Fee Application reimbursement for its reasonable and necessary expenses incurred on behalf of the Debtors during April 1 through August 31, 2006 in the aggregate amount of $2,833. 34. In summary, by this Third Interim Fee Application, Deloitte Tax

requests allowance and payment of any outstanding amounts of fees and expenses in the total amount of $740,519, consisting of $737,686 for the actual, reasonable, 13
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and necessary professional services rendered by Deloitte Tax on behalf of the Debtors (representing 100% of fees for services rendered) and $2,833 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 Courts approval of this Third Interim Fee Application would result in a payment of $592,982 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 Period, (b) authorizing and directing payment of such amounts, and (c) granting such other and further relief as is just and proper.

Dated:

October 13, 2006 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

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EXHIBIT A

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

In rc: ) Chapter I I
)

COLLINS & AIKMAN CORPORATION, et al. i ) Case No. 05-55927 (SWR)

Debtors. )
)

) (Jointly Administered)

) (Tax Identification #13-3489233)


) Honorable Steven W. Rhodcs

ORDER AUTHORIZING DEBTORS TO RETAIN AND EMPLOY DELOITTE TAX LLP AS TAX SERVICE PROVIDERS AND TAX CONSULTANTS TO THE DEBTORS NUNC PRO TUNC TO SEPTEMBER 1, 2005

Upon the application (the "Application") 2 of the above-captioned debtors


(collectively, the "Debtors") for cntr of an order authorizing the Dcbtors to rctain and employ
Deloitte Tax LLP ("Deloitte Tax") as tax service providers and tax consultants to the Debtors nunc

pro tunc to September I, 2005, it appearing that the relief requested is in the best interest of the
Debtors' estates, their creditors and othcr parties in interest; it appearg that the Cour has

jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appeanng that this
The Debtors in the jointly administered cases include: Collns & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d//a! Collns & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collns & Aikmn (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (la the Ako Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (fla Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collns & Aikman Automotive (Asia), Inc. (la Textron Automotive (Asia), Inc.), Case No. 05 -55991; Collins & Aikman Automotive Exteriors, Inc. (la Textron Automotive Exterors, Inc.), Case No. 05~55958; Collins & Aikman Automotive Interiors, Inc. (la Textron Automotive Interiors, Inc.), Case No. 05-55956; Collns & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (la Textron Automotive International Services, Inc.), Case No. 05 -55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f7a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collns & Aikman Automotive Services, LLC, Case No. 05-55981; Collns & Aikman Canada Domestic
Holding Company, Case No. 05-55930; Collins & Aikman Caiet & AcoustI;s (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Ca..e No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Ca..e No. 05-55971; Collns & Aikman Fabrics, Inc. (d//a Joan Autom:tive Industres, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc.

(d//a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interors, 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//aPACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Case No. 05-55946; Southwest Laminat~, Inc. (d//a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Thermal Asset

Forming, LLC,
Management, Inc.,

Ca..e No. 05-55962; and Wickes Manufacturng Company, Case No. 05 -55968.
2

Capitalized terms used but not otherwise defined herein shall have the meanings sa forth in the Application.

K&E 10797719.2

proceeding is a core proceeding pursuant to 28 U.S.c. l57(b)(2); it appearing that venue of this
proceeding and this Application in this District is proper pursuant to 28 U.S.c. 1408 and 1409;
it appearing that notice of this Application and the opportunity for a hearing on this Application was

appropriate under the paricular circumstances and that no other or further notice need by given; and
after due deliberation and sufficient causc appcaring thcrcfor, it is hereby ORDERED
I. The Application shall be, and hereby is, GRANTED.
2. Capitalizcd terms not otherwise defined herein have the meanings givcn to

them in the Application, its attachments and the Verified Statement.


3. The Debtors are authorized to retain and employ Dcloitte Tax as tax service

providers and tax consultants for thc Debtors in their chapter I I cases, pursuant to sections 327(a)
and 328(a) (for contingent fees) of the Bankruptcy Code, Bankruptcy Rules 2014 and 2016, Local

Rule 2014-1 and the terms set forth in the Application (including the Engagement Letter attached
thereto) and consistent with the Verified Statement, nunc pro tunc to September I, 2005.
4. Deloitte Tax shall be compensated for such services and reimbursed for any

related cxpenses in accordance with sections 330 and 33 I of the Banktcy Code, the Bankrptcy
Rules, the Local Rules and any other applicable orders of this Court. All fccs requested by Deloitte

Tax will be subj ect to the review and approval of the Bankptcy Court pursuant to the applicable
provisions of

the Banptcy Code.


5. Notwithstanding anything in the Engagement Letter to the contrar, prior to

the effective date of any plan of reorganization confirmed by the Court in these chapter I I cases, all

rcquests for payment of indenmity or contribution pursuant to thc Engagement Letter shall be made

by means of an application (interim or final as the case may be) and shall be subject to review by
the Court to ensure that paymcnt of such indemnity or contribution conforms to the terms of the

Engagement Letter and that thc fixing of the terms and conditions relating to such indenmity is not

2
K&E 10797719,2

determined to have becn improvident in light of developments not capable of bcing anticipated at
the time of thc fixing of the terms and conditions relating to such indemnity, provided, hovver,

that in no event shall Deloitte Tax be indemnified in the case of its own bad- faith, self-dealing,

breach of fiduciary duty (if any) (which, for the avoidance of doubt, will not include any breaches

bascd on ordinar negligcnce), gross negligcncc or wilful misconduct. Additionally, in no event


shall Deloitte Tax be indemnified if thc Committee, Offce of the U.S. Trustcc, the Debtors or a

representative of thcir estates asscrt a claim for, and a court detcrmines by final order that such

claim arose out of, Deloitte Tax's own bad-faith, self-dealing, breach of fiduciar duty (if any)
(which, for the avoidance of doubt, will not includc any breaches based on ordinary negligence),
gross negligence or wilful misconduct.

6. Prior to the cffective date of any plan of reorganization confirmed by thc

Cour for these chapter I I cases, the terms of the Engagement Letter shall be governed by the laws
of the state of Michigan.
7. Prior to the effective date of any plan of reorganization confirmed by the

Cour for these chapter I I cases, Deloitte Tax shall promptly notif' the Cour, the Debtors, counsel
for thc Debtors, the U.S. Trustee and counsel for thc Committee (the "Notice Parties") in writing of
any claim that is asserted or theatencd against Deloitte Tax or any claim that Deloitte Tax

rcasonably believcs may be asserted against Deloitte Tax relating to Dcloittc Tax's employment by

the Debtors and for which Deloittc Tax may be entitled to indemnity pursuant to the terms of the

Engagement Lcttcr (a "Claim"). If frloitte Tax fails to promptly notif' the Notice Parties of any
such Claim, then Dcloitte Tax shall not bc cntitled to any indemnity with respect to such Claim. If
Deloitte Tax complies with this paragraph as to any Claim, then Dcloitte Tax shall be entitled to

indemnification as to any such Claim pursuant to and to the extent providcd herein and in the

Engagement Lcttcr.

3
K&E 10797719,2

8. Dcloitte Tax shall submit a declaration stating whether it is aware of any

Claim that has been or may be asscrtcd against Deloittc Tax relating to Deloitte Tax's cmployment
by thc Debtors and for which Deloitte Tax may be entitled to indenmity pursuant to the tcrms hereof
and of thc Engagement Lcttcr with each and cvcry monthly invoice submitted in these cases.
9. In thc event that, durg the time which the foregoing limitations are

effectivc, Deloitte sccks reimbursement for attorneys' fees from thc Debtors pursuant to the

Application, thc invoices and supporting time records from such attorneys shall bc included in
Deloitte Tax's own application (interim or final, as the casc may be) and such invoices and time
records shall be subject to thc u.s. Trustee's guidelines for compensation and reimbursement of

expenscs and the approval of the Banptcy Cour under the standards of sections 330 and 331 of
thc Bankruptcy Codc without regard to whether such attorney has becn retained under section I i 03

of thc Bankrptcy Code and without rcgard to whether such attorney's services satisfY section
330(a)(3)(C) of the Bankptcy Code. Notwithstanding the foregoing, the Committee and the

Offce of the U.S. Trustee reserve the right to object to the allowance of any such fees (except for
any fees that arise in connection with any request for indenmity) on the grounds that such fees are
overhead and should rot be paid as reimbursable expenses.

10. The cntry of this Order does not operate to waivc any and all rights the
Debtors and their cstates may have to rccover property or to avoid liens or other propert interests

undcr the Banptcy Code.


I I. The Debtors arc authorized to take all actions necessary to effectuate the

relief granted pursuant to this Order in accordance with the Application.

12. The terms and conditions of this Order shall be immediately effcctive and

enforccable upon its entr.

4
K&E 107977J9.2

13. The Cour rctains jurisdiction with respect to all matters ansing from or
rclatcd to the implementation of this Order.

Entered: November 10, 2005


/s/ Steven W. Rhodes Steven W. Rhodes 1 . Chief Bankruptcy Judge

5
K&E 10797719.2

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO RESPOND TO THIRD 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 APRIL 1, 2006 THROUGH AUGUST 31, 2006 PLEASE TAKE NOTICE THAT Deloitte Tax LLP (Deloitte) has filed its Third 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 April 1, 2006 through August 31, 2006 (the Application) pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for

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. 0555991; 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. 0555964; 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.

K&E 11416239.1

Professionals and 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 any 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 November 2, 2006 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, 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 date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before November 2, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Compensation Procedures Order, including to: Scott Shekell Deloitte Tax LLP 600 Renaissance Center, Suite 900 Detroit, Michigan 48243-1595

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

2
K&E 11416239.1

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. Dated: October 13, 2006 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 -andDavid 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 -andCARSON 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

3
K&E 11416239.1

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that on the 13th day of October, 2006, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Third 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 April 1, 2006 through August 31, 2006.

Dated: October 13, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 10964710.2

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Dan Thiffault

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Mississauga Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro Ottawa Ottawa Dorval Belleville Ottawa Summerside Wyandotte Chicago

Canada

Canada Canada

Canada

Canada Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St Ottawa Technology Centre 275 Pope Rd Ste 102 George Tabry 780 Hillsdale St Midwest Regional Office 175 W Jackson Blvd Ste 900

875 Heron Rd

Canada Canada Canada Canada Canada Canada

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Select Industries Corp Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Climate Control

CREDITOR NOTICE NAME Christine Brown Peter Pantaleo Erin Casey & Alice Eaton Sales & Use Tax Division Lorraine Zinar Daniel Watson Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 240 Detrick St 425 Lexington Ave PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2

50 N Ripley St

CITY Dayton New York Columbia Concordville Troy Montgomery Lansing Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Atlanta Troy Ingersoll Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Greensboro Holland Auburn Hills Detroit Auburn Hills Windsor Warren

STATE OH NY SC PA MI AL MI MI MI MI MI MI MI MI MI NC CA ON GA MI ON SC IL NH NC ON RI NC SC NC MI MI NC MI MI MI MI ON MI MI CT OH IL MI

ZIP 45404-1699 10017-3954 292020101 19331-9331 48084 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 29728 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 27410-6237 49423 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 6830 44633 61866 48111

COUNTRY

Jennifer Nelles US Trustee First Plaza County Of Fresno Bruce B Galletly Raymond Soucie Of Ingersoll

PO Box 30744

PO Box 2228

Canada

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

Fsia Inc

Randy Lueth Tom Tekieke Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

Canada

Evart Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME co Lincoln Harris Llc Hal Novikoff

ADDRESS1 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

ADDRESS2

CITY Charlotte New York Bingham Farms

STATE NC NY MI

ZIP 28262-2337 10019 48025

COUNTRY

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

Page 4 of 4

EXHIBIT B

Exhibit B

Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors For the Period of April 1, 2006 through August 31, 2006 Sorted by Project and Professional for Tax Services Exhibit B Name General corporate history ATHANAS, JOHN A FRIESTEDT, THEIA A GORDON, JARED H HOFFMAN, DAVID N KROZEK, DEREK J STARZYNSKI, STEVEN D WRIGHT, CHARLES T ZIMET, LEE G BRIDENSTINE, TRAVIS J EBENDICK, ROBIN MICHELE STEINER, NANCY FERN VERSTRAETE, KATELIJNE J WALLACE, MADHURA VENI HANNAH, JANICE R NORTHROP, THOMAS VINCENT Title Service Line Hourly Rate Billable Hours Total Fees

Senior Manager Manager Senior Manager Partner Senior Senior Senior Manager Director Staff Staff Staff Manager Staff Staff Staff

TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX

475 475 550 675 290 375 450 675 245 200 200 475 65 65 200

4.5 46.2 1.0 4.2 4.7 51.3 8.0 6.0 0.5 1.3 0.3 1.2 4.0 7.2 1.5 141.9 33.9 15.9 4.2 13.2 0.8 4.0 1.8 0.5 2.4 76.7 4.0 2.8 24.4 0.1 39.0 4.9 3.9 3.0 7.4 0.9 1.9 0.5 1.5 4.2 2.5 1.8 1.2 104.0 67.3 67.3 27.7 49.2 1.0 77.9

$2,138 $21,945 $550 $2,835 $1,363 $19,238 $3,600 $4,050 $123 $260 $60 $570 $260 $468 $300 $57,759 $16,103 $10,733 $1,575 $4,950 $540 $980 $990 $238 $1,620 $37,728 $800 $179 $10,980 $7 $7,800 $980 $780 $1,620 $1,480 $405 $1,026 $100 $675 $735 $500 $486 $324 $28,876 $9,422 $9,422 $18,698 $33,217 $682 $52,597

Internal Revenue Code Section 382 Limitation Analysis FRIESTEDT, THEIA A Manager HOFFMAN, DAVID N Partner MARCEANTE, SAMANTHA JOSEPHINE Senior STARZYNSKI, STEVEN D Senior ANDERSON, KEVIN D Partner BRIDENSTINE, TRAVIS J Staff GERSTEL, KENNETH A Senior Manager GUNDRUM, JENNIFER M Manager ZIMET, LEE G Director International Assignment Services Consulting EBENDICK, ROBIN MICHELE Staff HEUSTED, ELAINE F Staff JORAH, CHRISTINE L Senior Manager Staff MATA, CHARIDY R Staff MOMIN, JASMINE SULTANALI ROZYCKA, KATARZYNA MARIA Staff Staff SMITH, MEKEBA W KRIZANIC, DOUGLAS Partner BOROWICZ, KATARZYNA MARIA Staff Senior Manager BANSAL, AMIT CARROLL, ROBERT E Director CILIBERTI, NICOLE E Staff Senior Manager HALE, JUNE ANNE MALHOLTRA, RAGHAV Staff Staff NEWKIRK, RYAN D PAHWA, AMIT Senior SHELTON, MICHELLE MARIE Senior Loan staff arrangement state and local tax consulting GUILLEN, JOHANNA TERESA Senior Internal Revenue Service audit support BOOCOCK, STEPHEN W BOULET, WILLIAM P JR KEENAN, JOHN R Internal and External planning meetings

TAX TAX TAX TAX TAX TAX TAX TAX TAX

475 675 375 375 675 245 550 475 675

TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX

200 65 450 65 200 200 200 540 200 450 540 200 450 175 200 270 270

TAX

140

Partner Partner Director

TAX TAX TAX

675 675 675

Exhibit B

Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors For the Period of April 1, 2006 through August 31, 2006 Sorted by Project and Professional for Tax Services Exhibit B Name FRIESTEDT, THEIA A HALE, JUNE ANNE HOFFMAN, DAVID N STARZYNSKI, STEVEN D ZIMET, LEE G SHEKELL, SCOTT L Chapter 11 administration ATHANAS, JOHN A FRIESTEDT, THEIA A HOFFMAN, DAVID N KONSTANTINIDIS, ANDRIANA DONNA KROZEK, DEREK J PATTERSON, MARY ANN STARZYNSKI, STEVEN D TEGGART, MARK JOHN JR BOOTHE, DEONNA LYNN HEUSTED, ELAINE F DEPP, MEGHAN KATHLEEN WILLIAMS, SHELLEY BARRON, LUANNE BOOCOCK, STEPHEN W JORAH, CHRISTINE L SHEKELL, SCOTT L Computation of stock basis HOFFMAN, DAVID N ZIMET, LEE G Calculation of tax basis balance sheet FRIESTEDT, THEIA A HOFFMAN, DAVID N STARZYNSKI, STEVEN D ATHANAS, JOHN A Title Manager Senior Manager Partner Senior Director Partner Service Line TAX TAX TAX TAX TAX TAX Hourly Rate 475 475 675 375 675 575 Billable Hours 9.0 0.5 29.2 17.5 7.2 1.0 64.4 33.5 2.2 2.1 0.9 77.7 12.0 2.6 68.3 19.5 0.3 2.9 0.5 0.3 0.8 0.4 4.0 227.9 1.3 2.6 3.9 98.1 32.5 93.9 14.0 238.5 0.3 0.3 2.0 2.0 0.7 8.1 6.5 5.1 20.4 10.8 2.7 1.4 4.5 8.0 1.0 28.4 Total Fees $4,275 $238 $19,710 $6,563 $4,860 $575 $36,220 $15,913 $1,045 $1,418 $55 $22,533 $780 $975 $13,660 $1,268 $16 $580 $33 $20 $540 $180 $2,300 $61,314 $892 $1,755 $2,647 $46,598 $21,944 $34,781 $6,653 $109,975 $203 $203 $1,350 $1,350 $473 $5,468 $3,738 $3,443 $13,120 $7,290 $1,283 $770 $2,138 $4,600 $675 $16,755

Senior Manager Manager Partner Staff Senior Staff Senior Staff Staff Staff Staff Staff Staff Director Senior Manager Partner

TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX

475 475 675 65 290 65 375 200 65 65 200 65 65 675 450 575

Partner Director

TAX TAX

675 675

Manager Partner Senior Senior Manager

TAX TAX TAX TAX

475 675 375 475

9100 relief regarding Internal Revenue Service Audit ANDERSON, KEVIN D Partner Consultation regarding sale of European subsidiaries HOFFMAN, DAVID N Partner Consolidated Return Issues AXELROD, LAWRENCE M HOFFMAN, DAVID N SHEKELL, SCOTT L SHEKELL, SCOTT L Specialized Tax Issues HOFFMAN, DAVID N FRIESTEDT, THEIA A GERSTEL, KENNETH A GUNDRUM, JENNIFER M SHEKELL, SCOTT L SHEKELL, SCOTT L

TAX

675

TAX

675

Principal Partner Partner Partner

TAX TAX TAX TAX

675 675 575 675

Partner Manager Senior Manager Manager Partner Partner

TAX TAX TAX TAX TAX TAX

675 475 550 475 575 675

Assistance regarding state of Michigan audit GUILLEN, JOHANNA TERESA Staff WRIGHT, CHARLES T Senior Manager

9.3 $1,302 14.9 $6,705 24.2 $8,007 Advice with respect to the state tax aspects of the post-bankruptcy environment, focusing on optimization of tax structure for state tax purposes. LACHOWICZ, MARK T Senior Manager TAX 475 0.3 $143 0.3 $143

TAX TAX

140 450

Exhibit B

Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors For the Period of April 1, 2006 through August 31, 2006 Sorted by Project and Professional for Tax Services Exhibit B Name Consultation regard asset sale FRIESTEDT, THEIA A HALL, THERESA ANN HOFFMAN, DAVID N STARZYNSKI, STEVEN D WRIGHT, CHARLES T ZIMET, LEE G ATHANAS, JOHN A SHEKELL, SCOTT L Title Manager Director Partner Senior Senior Manager Director Senior Manager Partner Service Line TAX TAX TAX TAX TAX TAX TAX TAX Hourly Rate 475 675 675 375 450 675 475 575 Billable Hours 28.5 0.6 17.3 9.4 5.5 6.5 3.0 1.7 72.5 6.3 4.7 2.0 13.0 0.5 4.2 4.7 4.9 6.0 10.9 50.5 61.0 34.4 196.5 8.0 415.1 23.0 11.2 10.0 1.5 61.5 114.8 97.6 7.5 33.6 4.5 50.5 4.0 6.0 18.3 43.0 80.6 1.3 21.8 1.5 5.0 66.9 1,429.6 Total Fees $13,538 $405 $11,678 $3,525 $2,475 $4,388 $1,425 $978 $38,410 $2,993 $3,173 $1,150 $7,315 $188 $1,890 $2,078 $2,695 $2,850 $5,545 $8,838 $10,675 $6,020 $34,387 $1,400 $72,868 $4,025 $1,960 $1,750 $98 $10,763 $20,090 $17,080 $1,313 $5,880 $788 $8,838 $700 $1,050 $1,190 $7,525 $14,105 $228 $3,815 $263 $875 $11,708 $248,226

Review of bankruptcy plan details, summary of tax relevant items and potential tax consequences FRIESTEDT, THEIA A Manager TAX 475 HOFFMAN, DAVID N Partner 675 TAX SHEKELL, SCOTT L Partner 575 TAX Determine the state tax consequences STARZYNSKI, STEVEN D WRIGHT, CHARLES T

Senior Senior Manager

TAX TAX

375 450

Value Added Tax (VAT) registration consultation STREET, ANDREW J Senior Manager VERSTRAETE, KATELIJNE J Manager

TAX TAX

550 475

Preparation of federal income tax return for Collins & Aikman Corporation and Subsidiaries AGNONE, MATTHEW L TAX 175 Manager ATHANAS, JOHN A TAX 175 Senior Manager BALRAM, RAMAKRISHNA TAX 175 Manager TAX 175 BONDILI, SASI KIRAN SINGH Staff GRACZYK, LAUREN CATHERINE TAX 175 Staff KROZEK, DEREK J TAX 175 Senior MAYO, JONATHAN EMMANUAL TAX 175 Staff NEWMAN, DEANN F TAX 175 Senior Manager PANCHALA, SAPTAGIRIDHARA TAX 175 Staff PATTERSON, MARY ANN TAX 65 Staff SATYA, PAPARAO BALA NAGU TAX 175 Staff SHARMA, RAKESH TAX 175 Staff TEGGART, MARK JOHN JR TAX 175 Staff URBANIAK, JULIE JOHNSON TAX 175 Manager WRIGHT, DAVID L TAX 175 Senior Manager ATHANAS, JOHN A TAX 175 Senior Manager GOSIKONDA, ASHOK KUMAR TAX 175 Staff HIBNER, DAVID M TAX 175 Manager KALUVALA, RAJENDRA TAX 175 Staff PARROTT, VIRGINIA TAX 65 Staff BAGGA, GURPREET TAX 175 Staff GODASI, SANDEEP KUMAR TAX 175 Staff GOPI, ROHAN TAX 175 Staff MAHENDRA, RITESH TAX 175 Staff MARTIN, LINDA R TAX 175 Director SHEKELL, SCOTT L TAX 175 Partner VENKATA PRASAD, JONNAVITTULA TAX 175 Staff

Total hours and amount sought

2,608.8

$737,686

EXHIBIT C

Exhibit C

Statement by Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors For the Month of April 1, 2006 through August 31, 2006 Sorted by Day and Professional for Tax Services Exhibit C Billable Time Fixed Rate Billable Fees

Initials

Date

Description

AGNONE, MATTHEW L MLA 6/13/2006 Compliance Kick off Meeting with D&T team. MLA 8/3/2006 Assist Derek with miscellaneous entities C&A Europe, Collins & Aikman Corp, Intellimold MLA 8/4/2006 Review federal returns - Hopkins, SAF Services MLA 8/14/2006 Top review federal returns - C&A Properties, C&A Interiors, Wickes Asset Management MLA 8/21/2006 Top review federal returns - Wickes Manufacturing Company MLA 8/22/2006 Review federal returns - Dura Convertible Systems and send review points back to preparer MLA 8/24/2006 Review federal returns - Dura Convertible Systems second review MLA 8/25/2006 Review federal returns - Waterstone, Gamble Development, Comet Acoustics (smaller entities) MLA 8/26/2006 Review federal returns - Collins & Aikman Development Co, C&A International Corp MLA 8/27/2006 Review federal tax returns. - follow up with Wickes Manufacturing Company re: FAS 106 liability MLA 8/28/2006 Review federal tax returns. - C&A Accessory Mats MLA 8/29/2006 Review federal tax returns. - continue with C&A Accessory Mats review MLA 8/30/2006 Review federal tax returns. - Collins & Aikman Plastics Co and send review points to preparer MLA 8/31/2006 Review federal tax returns. - second review of Collins & Aikman Plastics Co ANDERSON, KEVIN D KDA 5/31/2006 Conference call with David Hoffman to discuss section 382 value restoration election, other section 382 issues. KDA 6/1/2006 Conf. Ken Cohen to discuss 9100 relief for section 382 value restoration elections; message to David Hoffman. ATHANAS, JOHN A JAA 4/18/2006 JAA 4/3/2006 JAA 4/8/2006 JAA 4/18/2006 JAA 4/19/2006 JAA 5/25/2006 JAA 5/26/2006 JAA 5/31/2006 JAA 6/5/2006 JAA 6/6/2006 JAA 6/8/2006 JAA 6/12/2006 JAA 6/27/2006 JAA 6/13/2006 JAA 6/15/2006 JAA 6/15/2006 JAA 6/16/2006 JAA 6/27/2006 JAA 6/29/2006 JAA 7/6/2006 JAA 7/18/2006 JAA 7/19/2006 JAA 7/21/2006 JAA 7/25/2006 JAA 7/27/2006 JAA 7/31/2006 JAA 7/5/2006 JAA 7/11/2006 JAA 7/13/2006 JAA 8/8/2006

3.0 1.5 2.0 3.0 6.0 2.0 3.0 4.0 4.0 1.0 3.0 1.0 9.0 8.0 50.5 0.8 0.3 1.1 0.5 1.0 2.0 1.0 1.0 4.0 1.0 2.5 1.5 1.5 1.0 2.0 2.0 5.0 1.0 1.0 2.0 1.0 1.0 1.0 2.0 2.0 1.5 1.5 1.5 1.5 1.0 1.0 1.0 1.0

175 175 175 175 175 175 175 175 175 175 175 175 175 175

$525 $263 $350 $525 $1,050 $350 $525 $700 $700 $175 $525 $175 $1,575 $1,400 $8,838 $540 $203 $743 $238 $475 $950 $475 $475 $1,900 $475 $1,188 $713 $713 $475 $950 $950 $875 $175 $175 $350 $175 $175 $475 $950 $950 $713 $713 $713 $263 $175 $175 $175 $475

675 675

Bankruptcy administration discussions. Reviewing incorporation documents for C&A Products. C&A History - Summarizing information obtained from reviewing Articles of Incorporation documents. C&A History discussions. Reviewing billing analysis reports for the month of March. C&A bankruptcy administration and reviewing interim fee application. Reviewing monthly statement. Bankruptcy administration discussions and review of monthly statement. C&A interim fee application discussions and review. Interim Fee application and monthly statement review. Interim fee application discussions & review. C&A bankruptcy administration. C&A monthly statement review and analyzing status of project C&A cosourcing planning meeting with engagement team & meeting preparation Discussions with K. Cleveland regarding status of tax packages and trial balances Tax package review and discussions with engagement team Tax return preparation discussions and reviewing data received thus far Discussions regarding tax package data issues Discussions regarding tax package data issues Assistance in calculation of tax basis balance sheet Calculation of tax basis balance sheet Assistance in calculation of tax basis balance sheet Assistance in calculation of tax basis balance sheet Bankruptcy administration Bankruptcy administration C&A tax return discussions and review Discussions with Derek and Matt regarding status of compliance C&A co-sourcing discussions and status updates Cosourcing return discussions with Derek & Matt Chapter 11 administration

475 475 475 475 475 475 475 475 475 475 475 475 475 175 175 175 175 175 175 475 475 475 475 475 475 175 175 175 175 475

Exhibit C

Initials JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA

Date 8/1/2006 8/1/2006 8/3/2006 8/7/2006 8/8/2006 8/10/2006 8/11/2006 8/14/2006 8/15/2006 8/16/2006 8/17/2006 8/17/2006 8/18/2006 8/18/2006 8/21/2006 8/24/2006 8/28/2006 8/1/2006 8/3/2006 8/8/2006 Chapter 11 administration Update meeting on status of reorganization Chapter 11 administration C&A reorganization follow up Bankruptcy reorganization discussions C&A reorganization - Soft Trim basis Chapter 11 administration Soft-Trim tax basis calculations Soft-Trim Reorganization analysis Chapter 11 administration and follow up. Soft-Trim reorganization analysis Chapter 11 administration Following up on issues and administration Prepare summary of services provided to date per J. Heckman Soft-Trim reorganization analysis Chapter 11 administration Chapter 11 administration C&A tax return update discussions Tax return discussions C&A status call and update discussions

Description

Billable Time 1.5 1.0 1.0 1.0 1.0 1.0 1.0 2.0 1.5 1.5 1.0 1.0 1.5 2.5 2.0 2.0 1.0 1.5 1.0 2.0

Fixed Rate 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 175 175 175

Billable Fees $713 $475 $475 $475 $475 $475 $475 $950 $713 $713 $475 $475 $713 $1,188 $950 $950 $475 $263 $175 $350

Exhibit C

Initials JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA JAA

Date 8/10/2006 8/14/2006 8/15/2006 8/16/2006 8/17/2006 8/18/2006 8/21/2006 8/22/2006 8/23/2006 8/24/2006 8/28/2006 8/29/2006 8/29/2006 8/30/2006 8/30/2006 8/30/2006 8/31/2006 8/31/2006 8/31/2006 Tax return update & discussions US Federal income tax return compliance US Federal Income tax return compliance U.S. income tax return compliance US Federal income tax return compliance and follow up US Federal income tax return compliance US Federal income tax return compliance US Federal income tax return compliance US Federal income tax return compliance US Federal income tax return compliance C&A tax return issue follow up C&A tax return issue follow up C&A 2005 tax return review Preparing significant issues memo Researching worthless stock/bad debt issue Researching the deductibility of bankruptcy related professional fees Professional fee deductibility research Tax return review 2005 tax return issue follow up

Description

Billable Time 1.5 1.5 2.5 2.0 2.0 2.0 1.5 3.0 2.0 2.0 3.5 3.5 3.5 2.5 2.5 3.0 2.0 2.5 2.5 120.5 0.7 0.7 1.0 2.5 8.0 8.0 8.5 13.0 0.5 1.5 43.0 2.5 2.0 1.0 2.0 1.5 2.0 3.5 0.9 0.5 0.2 1.1 1.4 3.5 1.5 3.0 3.4 1.3 1.2 0.5 0.6 0.8 34.4

Fixed Rate 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Billable Fees $263 $263 $438 $350 $350 $350 $263 $525 $350 $350 $613 $613 $613 $438 $438 $525 $350 $438 $438 $37,588 $473 $473 $175 $438 $1,400 $1,400 $1,488 $2,275 $88 $263 $7,525 $438 $350 $175 $350 $263 $350 $613 $158 $88 $35 $193 $245 $613 $263 $525 $595 $228 $210 $88 $105 $140 $6,020

AXELROD, LAWRENCE M LMA 5/18/2006 Consolidated Return Issues. BAGGA, GURPREET GB 8/14/2006 GB 8/15/2006 GB 8/16/2006 GB 8/17/2006 GB 8/18/2006 GB 8/21/2006 GB 8/22/2006 GB 8/23/2006

675

Worked on 1122 Worked on 1122 and Worked on Mobis Worked on Collins & Aikman Mobis,LLC for 7.5hrs and 0.5 hrs on 1122 Worked for 5 hrs on C & A Carpet and Acoustics (MI), 2 hrs on C & A Accessory Mats, 1 hr on Hopkins Services Worked on Wickes Manufacturing Company for 4 hrs and for 4.5 hrs on C & A Accessory Mats Worked on Wickes Manufacturing Co and C & A Accessory Mats Worked on Wickes Manufacturing Co Made changes to C & A (Asia) and Wickes Manufacturing Company

175 175 175 175 175 175 175 175

BALRAM, RAMAKRISHNA RB 6/12/2006 Collins & Aikman - helping Rohan getting mapping of trial balance, reviewing mapping of trial balance. RB 6/19/2006 Worked on reviewing beginning of year balances for federal return. RB 6/21/2006 Worked on reviewing the beginning of year balances from p/y end of year amounts for B/S. RB 6/22/2006 Worked on reviewing the beginning of year balances from prior year end of year amounts for balance sheet. RB 6/23/2006 Collins & Aikman: Helped Saptagiri in mapping trial balance, imported into CORPTax CS. RB 6/26/2006 Explaining work to Satya and answering his questions; checking trial balances for importing; downloading p/y 5471s. RB 6/27/2006 Worked on explaining filling descriptive information in CORPTax for international entities; reviewing beginning of year balances for few international entities in CORPTax CS. RB 6/28/2006 Worked on helping Satya and Sasi Kiran on descriptive information filling and beginning of year balances of International entities RB 6/29/2006 Helping Rakesh in explaining work, answering questions, checking the differences. RB 6/30/2006 Helping Rakesh with questions RB 8/14/2006 Worked on getting 1122 reports creation, explaining, call with Derek, downloading files RB 8/15/2006 Worked in explaining work to Satya, Sasi Kiran, Gurpreet RB 8/16/2006 Helping Team with questions, explaining work, reviewing RB 8/17/2006 Helping team members with questions on mapping, lookup, prior year return M-1s RB 8/18/2006 Helping team with questions on preparation of returns, m-1 workpapers, reviewing Wps/returns RB 8/21/2006 Worked on SAF Services, Wickes Mfg, C&A Automotive Asia, C & A Acoustics RB 8/22/2006 Explaining work to Venkat, helping team with questions. RB 8/25/2006 Worked on helping Sasi kiran, Ashok with questions on review points RB 8/28/2006 Worked in helping Ashok in answering questions on R/E difference, reclasses RB 8/29/2006 Helping Sasi Kiran, Ashok with questions RB 8/31/2006 Worked on helping on questions on Collins and Aikman on R/E differences

175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Exhibit C

Initials

Date

Description

Billable Time

Fixed Rate

Billable Fees

BANSAL, AMIT AB 8/30/2006 Review estimated tax computation for David Czupski BARRON, LUANNE LB 8/9/2006 Bankruptcy administration BONDILI, SASI KIRAN SINGH SKB 6/13/2006 Worked on entering beginning of year balances for Collins & Aikman Enterprise. SKB 6/14/2006 Worked on entering beginning of year Balances for Collins & Aikman Enterprise. SKB 6/15/2006 Worked on entering beginning of year Balances for Collins & Aikman Enterprise. SKB 6/16/2006 Worked on Reviewing Printing of 1120s for Collins & Aikman. SKB 6/20/2006 Worked on Entering and reviewing beginning of year Balances. SKB 6/22/2006 Worked on Entering and reviewing beginning of year Balances. SKB 6/23/2006 Worked on entering and reviewing beginning of year Balances. SKB 6/27/2006 Worked on Entering beginning of year Balances for International Entities SKB 6/28/2006 Worked on Entering beginning of year Balances for International Entities and Descriptive Details SKB 6/29/2006 Worked on uploading beginning of year balances and Descriptive information for 8858s SKB 6/30/2006 Worked on uploading BOY balances and Descriptive information for 8858s SSB 8/15/2006 Worked on creating workpapers for domestic entities SSB 8/16/2006 Worked on workpapers and Return of JPS Automotive, Inc. SSB 8/17/2006 Worked on workpapers and Return of C&A Interiors and C&A Automotive Interiors. SSB 8/18/2006 Worked on preparing workpapers for C&A Fabrics and JPS Automotive SSB 8/19/2006 Worked on JPS automotive and C& A Fabrics workpapers SSB 8/20/2006 Worked on JPS Automotive workpapers, Return & C & A Interiors workpapers, Return and Uploaded in eRoom and C & A Fabrics workpapers SSB 8/21/2006 Worked on workpapers and Return of C & A Fabrics entity SSB 8/22/2006 Worked on C & A Fabrics workpapers and Return SSB 8/23/2006 Worked on workpapers of C & A Auto Interiors SSB 8/24/2006 Worked on workpapers of C & A Auto Interiors SSB 8/25/2006 Worked on C & A Auto Interiors and C & A Carpet & Acoustics TN workpapers and Return SSB 8/26/2006 Worked on finalizing workpapers and Return of C & A Fabrics, Acoustics (TN) and other entities SSB 8/27/2006 Worked on finalizing workpapers and Return of C & A different entities and uploaded in eRoom SSB 8/28/2006 Worked on clearing review points of C & A Acoustics (TN) and finalizing workpapers of CA Auto Interiors SSB 8/29/2006 Worked on JPS Automotive workpapers and Return and uploaded in eRoom SSB 8/30/2006 Worked on clearing review points of C & A Accessory mats SSB 8/31/2006 Worked on Review points of C & A Accessory Mats and Carpet Acoustics (TN) and uploaded return and workpapers in eRoom BOOCOCK, STEPHEN W SWB 4/5/2006 Meet with J. Heckman, W.Boulet, R. Norred & E. White to discuss status of IRS audit and issues prior to monthly status meeting with IRS exam team, attend monthly status meeting, discuss action points resulting including use of webcast for preparing field engineers SWB 4/6/2006 Discuss plans to use Placeware/webcast technology by W. Boulet to deliver preparatory training to C&A field engineers with J. Martin of Deloitte Tax SWB 4/7/2006 Review e-mail from J. Heckman to field engineers re IRS questionnaire & Deloitte Tax webcast, forward to W. Boulet & J. Martin with instructions for arranging the webcast SWB 4/11/2006 Discuss placeware on research credit and review PowerPoint slides with W. Boulet SWB 5/9/2006 Review Gene White e-mail regarding sampling methodology & exceptions for nonrecurring items, reclassifications & e-mail response SWB 5/15/2006 Attend monthly IRS status meeting with IRS exam team together with R Norred and E.White SWB 6/27/2006 Conference call w/ Jennifer Heckman, Robin Norred & Gene White to plan for next status meeting on Thursday including discussion of strategy re: research credit audit & interview of Textron & C&A employees SWB 6/29/2006 Complete notes from conference call on Tuesday, phone conversation w/ Gene White to discuss how the monthly status meeting went. SWB 7/20/2006 Respond to e-mails from J. Heckman re IRS monthly status meeting on 7/26 and IRS meeting regarding Section 351 transactions of 8/28-29 SWB 7/31/2006 Phone conversation with E. White to discuss status of IRS audit of research & development credit, the upcoming interview regarding the contingent liability companies and other issues discussed in last progress meeting with the IRS SWB 8/1/2006 Phone conversation with J. Keenan regarding E. White questions concerning IRS process in dealing with section 351 listed transactions SWB 8/4/2006 Telephone conversation with D.Blattner, consultant, re his experience settling contingent liability transactions with the IRS including what penalties the IRS might assert, draft notes for discussion with E. White next week SWB 8/7/2006 Review IRS Engineer's worksheet supporting qualified wages together with employee questionnaires in preparation for conference call, discuss by conference call with W. Boulet, together with J. Heckman, R. Norred and E. White, the status of IRS audit of re SWB 8/14/2006 Travel Detroit to Southfield, participate in meeting with IRS Team Coordinator, Engineer & Engineer Manager; together with J. Heckman, R. Norred, E. White & W. Boulet to discuss approach to resolving differences concerning allowable research expenses for audit

0.9 0.9 0.3 0.3 1.0 10.0 8.0 3.0 5.0 8.0 8.0 8.0 10.0 2.0 9.5 2.5 8.3 10.0 9.5 6.5 8.5 9.5 9.5 3.5 3.3 8.3 4.5 9.5 8.0 8.0 6.0 8.8 196.5 4.4 0.3 0.8 0.6 0.1 3.2 1.3 0.7 0.3 0.8 0.5 0.8 2.0 3.9

450

$405 $405 $20 $20 $175 $1,750 $1,400 $525 $875 $1,400 $1,400 $1,400 $1,750 $350 $1,663 $438 $1,444 $1,750 $1,663 $1,138 $1,488 $1,663 $1,663 $613 $569 $1,444 $788 $1,663 $1,400 $1,400 $1,050 $1,531 $34,388 $2,984 $169 $506 $392 $54 $2,133 $844 $473 $169 $560 $338 $506 $1,350 $2,646

65

175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

675 675 675 675 675 675 675 675 675 675 675 675 675 675

Exhibit C

Initials SWB SWB SWB

Date

Description

Billable Time 0.8 3.1 5.2 28.5 0.3 0.3 0.3 0.3 1.5 0.3 0.3 1.0 0.5 0.5 3.0 1.5 1.0 1.5 2.0 1.0 2.0 2.0 0.5 19.5 2.8 1.5 1.8 1.3 7.4 0.5 0.4 3.3 7.7 2.6 2.5 1.7 2.4 4.5 2.6 1.2 2.1 1.7 1.3 4.5 7.0 1.2 2.0 49.2 0.5 1.0 0.5

Fixed Rate 675 675 675

Billable Fees $560 $2,079 $3,490 $19,251 $16 $16 $16 $16 $98 $16 $16 $65 $33 $33 $195 $98 $65 $98 $130 $65 $130 $130 $33 $1,268 $560 $300 $360 $260 $1,480 $338 $270 $2,228 $5,198 $1,755 $1,688 $1,148 $1,623 $3,038 $1,755 $810 $1,418 $1,148 $878 $3,038 $4,725 $810 $1,350 $33,213 $123 $245 $123

8/22/2006 Prepare analysis of activities since September 2005 relating to C&A IRS audit and forward to J. Athanas for consolidation and delivery to C&A 8/28/2006 Travel Detroit Office to Southfield for meeting with J. Heckman & E. White to prepare for IRS interview on Tuesday, Participate in conference call with outside counsel, T. Haynes, together J. Heckman & E. White, re IRS interview on Tuesday 8/29/2006 Participate in IRS interview of E. White regarding CARMI transactions, together with outside counsel, T. Maynes, and J. Heckman

BOOTHE, DEONNA LYNN DLB 5/3/2006 Chapter 11 Administration. DLB 5/3/2006 Chapter 11 Administration. DLB 5/3/2006 Chapter 11 Administration. DLB 5/3/2006 Chapter 11 Administration. DLB 5/31/2006 Chapter 11 Administration. DLB 5/3/2006 Chapter 11 Administration. DLB 5/3/2006 Chapter 11 Administration. DLB 6/13/2006 Engagement addendums. DLB 6/14/2006 Engagement addendums. DLB 6/23/2006 Collins & Aikman administration. DLB 6/29/2006 Generated billing letters and documentation, prepared UPS shipments. DLB 8/21/2006 Chapter 11 administration DLB 8/22/2006 Chapter 11 administration DLB 8/21/2006 Preparation of monthly statement DLB 8/22/2006 Preparation of monthly statement DLB 8/23/2006 Chapter 11 administration DLB 8/21/2006 Monthly statement preparation DLB 8/21/2006 Chapter 11 administration DLB 8/22/2006 Chapter 11 administration BOROWICZ, KATARZYNA MARIA KMB 7/25/2006 Clear points in T. Woody's return. Lots of foreign trips to enter to form 2555 KMB 8/11/2006 Prepare 2005 federal and state tax return KMB 8/29/2006 Prepare 2005 tax return for Christopher Thomas, prepare tax equalization, add foreign tax info to the return KMB 8/30/2006 Prepare 2005 Tax Return for Kevin Diefenbaker BOULET, WILLIAM P JR WPB 4/5/2006 Teleconference w/ Gene White and Steve Boocock. Updated and planned immediate next steps in IRS R&D audit process WPB 4/6/2006 Reviewed Jennifer Heckman's (C&A) email to sampled employees; teleconference w/ Jan Martin (D&T), discussed plans web conference for C&A employees. WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB WPB 4/7/2006 Review e-mail from J. Heckman to field engineers re IRS questionnaire & Deloitte Tax webcast, forward to W. Boulet & J. Martin with instructions for arranging the webcast 4/10/2006 Completed draft of Placeware presentation for webcast. 4/11/2006 Reviewed draft Placeware presentation w/ Steve Boocock (Deloitte); modified presentation, forwarded to Jennifer Heckman & Gene White (C&A) for comment; planned broadcast details w/ Jan Martin (Deloitte); reviewed content & process w/ Gene White. 4/12/2006 Conducted Placeware presentation; followed up w/ Jennifer Heckman (C&A) and Jan Martin (Deloitte) re: next steps for recording web access to presentation. 5/11/2006 5/17/2006 5/18/2006 5/22/2006 8/7/2006 8/7/2006 8/9/2006 8/11/2006 8/13/2006 8/14/2006 8/22/2006 8/31/2006 Conference call w Jennifer Heckman & Gene White, consulted concerning IDR response and questionnaires issued by IRS. Conferred w/ client re: responses to IRS Questionnaires Conferred w/ client re: responses to IRS Questionnaires Conferred w client (Gene White, Robin Norred) concerning responses to IRS questionnaires Conference call with Gene White, Jennifer Heckman, Robin Norred, and Steve Boocock to discuss progress and next steps in R&D credit examination Reviewed documentation provided by Gene White Teleconferenced with Gene White, Jennifer Heckman and prepared for call Reviewed materials provided by Gene White for upcoming IRS meeting; prepared materials and provided to Gene White Reviewed documents provided by Gene White in preparation for upcoming IRS meeting Conducted meetings with IRS, Gene White, Jennifer Heckman, Robin Norred, and Steve Boocock re: R&D credit claim Reviewed documentation provided by Gene White; discussed with Gene White Reviewed documentation provided by Robin Norred; teleconferenced w Gene White

65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65

200 200 200 200

675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675

BRIDENSTINE, TRAVIS J TJB 5/30/2006 Research on C&A consolidation and 2003-65 calculation TJB 5/10/2006 Researching and responding to Theia's questions about use of first tier subs for NUBIG calculation TJB 5/16/2006 Making Theia and David's changes to NUBIG calculations.

245 245 245

Exhibit C

Initials TJB

Date 6/7/2006 Lee Zimet's changes to NUBIG calc, research regarding 382(l)(1).

Description

Billable Time 2.5 4.5 0.9 0.4 0.6 1.9 0.5 0.5 0.7 2.2 2.9 4.0 1.3 5.3 2.4 1.7 0.9 5.1 6.0 0.8 3.7 2.5 4.5 2.4 1.3 1.2 0.6 1.5 3.8 2.3 4.2 5.1 2.3 3.8 0.2 6.8 3.0 5.7 5.2 4.2 3.0 5.3 1.2 7.2 4.6 2.6 5.7 2.2 4.6 1.0 8.8

Fixed Rate 245

Billable Fees $616 $1,106 $486 $216 $324 $1,026 $100 $100 $140 $440 $580 $800 $260 $1,060 $1,140 $808 $428 $2,423 $2,850 $380 $1,758 $1,188 $2,138 $1,140 $618 $570 $285 $713 $1,805 $1,093 $1,995 $2,423 $1,093 $1,805 $95 $3,230 $1,425 $2,708 $2,470 $1,995 $1,425 $2,518 $570 $3,420 $2,185 $1,235 $2,708 $1,045 $2,185 $475 $4,190

CARROLL, ROBERT E REC 8/16/2006 C. Horn - concurred 05 1040 REC 8/21/2006 Chris Horn - sign 05 return REC 8/21/2006 Chris Horn - sign 05 return CILIBERTI, NICOLE E NEC 8/10/2006 Meeting with Jasmine Momin for C&A Transition DEPP, MEGHAN KATHLEEN MKD 6/23/2006 Worked on Collins & Aikman conflicts check time for Tom N. MKD 6/27/2006 Checked conflicts for Collins & Aikman xls files for Julie and Tom. EBENDICK, ROBIN MICHELE RME 4/18/2006 Comperchio,prepared amended federal and state 2005 returns. RME 5/16/2006 Comperchio, prepared 2005 Form 1040X. FRIESTEDT, THEIA A TAF 4/3/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussed these same topics with Starzynski and Hoffman. TAF 4/3/2006 Read various correspondence, technical issues related to stock basis. TAF 4/4/2006 Read correspondence- internal and external. TAF 4/4/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). TAF 4/5/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussions about both topics with Starzynski. TAF 4/5/2006 Read correspondence- internal . TAF 4/6/2006 Worked on stock basis calculations and condensed consolidated model (COD income and attribute reduction). Discussions about both topics with Starzynski & Hoffman. TAF 4/6/2006 Read and compiled all correspondence regarding consolidation. TAF 4/7/2006 Worked on condensed consolidated model (COD income and attribute reduction). Met with Starzynski to go over changes to first draft. TAF 4/10/2006 Worked on condensed consolidated model (COD income and attributes reduction). TAF 4/10/2006 Worked on stock basis calculation. Read related correspondence. Follow up correspondence with Zimet and Shekell. TAF 4/10/2006 Prepared time report. TAF 4/11/2006 Read correspondence and prepared time report. TAF 4/11/2006 Worked on condensed consolidated model (COD income and attributes reduction). TAF 4/11/2006 Worked on tax basis model. Spoke with Hoffman (0.5) regarding basis model. TAF 4/12/2006 Worked on tax basis model. TAF 4/12/2006 Worked on condensed consolidated model (COD income and attributes reduction). TAF 4/13/2006 Worked on condensed consolidated model (COD income and attributes reduction). Discussed edits to basis schedule w/Hoffman. TAF 4/13/2006 Worked on tax basis model. TAF 4/14/2006 Worked on condensed consolidated model (COD income and attributes reduction), discussed with Starzynski. TAF 4/14/2006 Finalized tax basis model (first draft to be sent to the client). TAF 4/17/2006 Worked on the consolidated attribute reduction model. TAF 4/17/2006 Discussions with Starzynski and Hoffman regarding consolidated attribute reduction model (0.8) and work on other technical issues. TAF 4/19/2006 Participated in conference call with J. Heckman of C&A about tax basis study. Other correspondence with Hoffman and Starzynski. TAF 4/21/2006 Worked on draft of consolidated condensed model /attribute reduction. Read new information provided by C&A. TAF 4/24/2006 Worked on consolidated condensed attribute reduction model. Met with Hoffman and Steve to discuss next steps (1.0). TAF 4/24/2006 Analyzed data provided by C&A regarding potential sale of north American operations and consequences to our model. Analyzed materials related to the sale of European operations. TAF 4/25/2006 Analyzed and prepared schedules of liabilities subject to compromise, and started calculating consolidated COD income, discussed COD with Hoffman. TAF 4/25/2006 Worked on consolidated condensed attribute reduction model. TAF 4/26/2006 Worked on consolidated condensed attribute reduction model and consolidated calculation of liabilities subject to compromise and COD. TAF 4/27/2006 Worked on consolidated condensed attribute reduction model and COD income calculation, discussed with Hoffman (0.5). TAF 4/27/2006 Started analyzing 1.1501-91 regulations and its applicability to C&A attribute reduction. TAF 4/28/2006 Worked on COD income calculation and exception under Section 1017. TAF 5/1/2006 Worked on the consolidated attributes reduction model. TAF 5/2/2006 Worked on the consolidated attributes reduction model. TAF 5/2/2006 Collins & Aikman status update TAF 5/3/2006 Worked on the consolidated attributes reduction model.

540 540 540

200

200 200

200 200

475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475

Exhibit C

Initials TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF TAF

Date 5/4/2006 5/4/2006 5/10/2006 5/10/2006 5/12/2006 5/22/2006 5/23/2006 5/26/2006 5/26/2006 5/29/2006 5/1/2006 5/8/2006 5/8/2006 5/9/2006

Description Collins & Aikman status update Worked on the consolidated attributes reduction model. Completed S. Starzynski year-end evaluation. Reviewed history and Forms 5471 for Canadian entities and Luxco, as part of identification of first-tier CFCs for years 2001-2004. Collins & Aikman status update Read correspondence from last week. Revised high level work plan, including notes of current status and future analysis. Correspondence with D. Hoffman to discuss annotated work plan. Collins & Aikman status update Collins & Aikman status update Worked on identifying entities subject to 1.1502-91 regulations. Reviewed draft NUBIG model prepared by K. Gerstel & team. Worked on updating org chart with COD income, and other items. Worked on Section 382(l)(6) model. Continued review of draft NUBIG model prepared by K. Gerstel & team. Worked in other miscellaneous issues such as intercompany balances reconciliation, etc.

Billable Time 2.1 2.2 0.2 4.7 1.4 1.6 2.1 0.2 0.8 0.2 2.7 2.3 3.5 3.7 5.2 0.5 1.6 2.4 2.0 1.5 5.7 4.2 1.0 2.3 1.9 3.1 1.1 1.0 2.4 0.9 1.1 1.4 2.3 0.7 4.0 0.6 1.0 0.5 1.6 1.7 0.3 1.5 0.5 1.0 1.0 2.2 0.8 1.5 2.6 218.2

Fixed Rate 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475 475

Billable Fees $998 $1,045 $95 $2,233 $665 $760 $998 $95 $380 $95 $1,283 $1,093 $1,663 $1,758 $2,470 $238 $760 $1,140 $950 $713 $2,708 $1,995 $475 $1,093 $903 $1,473 $523 $475 $1,140 $428 $523 $665 $1,093 $333 $1,900 $285 $475 $238 $760 $808 $143 $723 $238 $475 $475 $1,045 $380 $713 $1,235 $103,665

5/11/2006 Reviewed balance sheet by country from Lazard and exchanged e-mails with J. Heckman regarding 2004 and 2005 NOLs. Finalized state analysis work plan/data request. 5/11/2006 Correspondence with D. Hoffman to discuss NUBIG calculations, asset sale, and others. 5/12/2006 Discussed next steps with D. Hoffman and S. Starzynski. Drafted e-mails to Lazard and J. Heckman at C&A regarding relative values of each entity. Drafted e-mail to K. Gerstel regarding NUBIG calculations. 5/22/2006 Read draft memorandum prepared by L. Zimet regarding ownership change consequences. Had correspondence with S. Starzynski and D. Hoffman for update on current status of project. 5/31/2006 Call with K. Anderson to discuss Section 382 matters, including new regulations. Call with J. Heckman from C&A to discuss open items and update on status of Lazard information. 5/4/2006 Begun modeling federal implications of potential asset sale. 5/5/2006 Worked on modeling federal implications of potential asset sale. 5/9/2006 Begin preparing work plan and data request for state analysis of potential asset sales. Participated on conference call with C. Wright and T. Hall regarding this new project. 5/12/2006 Prepared correspondence to C. Wright, T. Hall regarding state tax analysis of asset sale. Conversations with S. Starzynski regarding documents to be sent to these individuals. 5/23/2006 Reviewed 2005 tax basis in assets (prepared as part of asset sale analysis) prepared by S. Starzynski. 5/24/2006 Reviewed 2005 tax basis in assets (prepared as part of asset sale analysis) prepared by S. Starzynski. Continued to revise high level workplan. 5/29/2006 Worked on L. Zimet's review points regarding federal consequences of asset sale. 5/30/2006 Read correspondence regarding asset sale calculation, review of org chart, and summary slides stock v. asset restructuring. 5/1/2006 Met with Hoffman and Starzynski to discuss consolidated attribute reduction model. 5/2/2006 Analyzed 1.1502-91 regulations. Reviewed company's history to understand -91 impact. Read correspondence. 5/4/2006 Participated on call with J. Heckman of C&A and discussed next steps. 5/5/2006 Had various discussions with Starzynski about organization chart, federal implications of asset sale, and others. Read correspondence. 5/10/2006 Discussed next steps with D. Hoffman and prepared answer sent documents to T. Hall. 6/1/2006 Read correspondence. Reviewed intercompany information sent by C&A. 6/5/2006 Read correspondence. Reviewed intercompany information sent by C&A. 7/10/2006 Begun researching Section 1.1502-91 rules and their applicability to Section 382 study. 7/20/2006 Call with J. Heckman and Deloitte team about new developments and potential sale of part of the business pre-reorganization. 7/24/2006 Examined organizational structure to determine where Carpet & Acoustics business is. Begun analyzing preliminary draft spreadsheet prepared by S. Starzynski detailing tax basis (assets and stock) for each line of business. 7/25/2006 Made changes to the preliminary draft spreadsheet prepared by S. Starzynski detailing tax basis (assets and stock) for each line of business. 7/26/2006 Made changes to preliminary draft spreadsheet prepared by S. Starzynski detailing tax basis (assets and stock) for each line of business. Read various correspondence. 7/31/2006 Preparation and conference call with J. Heckman at C&A regarding proposed reorganization/plan for selling assets 8/2/2006 Various correspondence re: restructuring 8/7/2006 Gathering of information regarding asset v. stock sale scenarios. 8/8/2006 Read correspondence regarding timing of sale of assets/ other correspondence with J. Athanas regading tax basis in assets 8/10/2006 Conference call with Kroll, Kirkland & Ellis, and C&A regarding reorganization. 8/18/2006 Updated summary of analyses performed to date as requested by C&A 8/24/2006 Conference calls with J. Heckman, K&E, and Deloitte team regarding potential Bruno's transaction v. Section 382 (l)(6) stock sale. 8/29/2006 Read schedules received from J. Heckman regarding estimated value of Soft Trim business by entity/division. Call with Starzynski to discuss next steps. 8/30/2006 Call with J. heckman and Deloitte team regarding reorganization costs, valuation of Soft Trim business, and alternatives for disposing of Softrim business. Meeting with S. Starzynski, D. Hoffman, and L. Zimet regarding next steps. 8/31/2006 Prepared draft of taxable spin-off analysis (Soft Trim/Convertible businesses).

Exhibit C

Initials

Date

Description

Billable Time

Fixed Rate

Billable Fees

GERSTEL, KENNETH A KAG 5/16/2006 review & consults on changes to 03-65 call, L2 comments KAG 5/30/2006 consults on 03.65 calculations, call w/ L. Zimet & J. Gundrum. KAG 5/2/2006 Built in Gains calculation KAG 5/19/2006 382 consultations on BIG calculation KAG 6/29/2006 Consultation re: Nubig calculation GODASI, SANDEEP KUMAR SKG 8/23/2006 Preparation of returns for Synova and Carcorp SKG 8/24/2006 Preparation of returns for C&A Plastics. SKG 8/25/2006 Preparation of returns for C&A Plastics. SKG 8/26/2006 Preparation of international returns SKG 8/27/2006 Clear review points of C&A Plastics SKG 8/28/2006 Preparation of return for C&A Plastics SKG 8/29/2006 Preparation of returns for C&A Plastics and Synova Plastics SKG 8/30/2006 Clear review points SKG 8/31/2006 Preparation of returns for Synova Plastics and worked on reviews of C&A Plastics GOPI, ROHAN RG 8/17/2006 Clear review points RG 8/31/2006 Worked on C & A Fabrics GORDON, JARED H JHG 4/4/2006 Read correspondence- internal and external. GOSIKONDA, ASHOK KUMAR AKG 7/6/2006 Entering income and expenditure amounts in excel sheets of Collins and Aikman. AKG 8/21/2006 Preparation of Return and Workpapers of C&A Automotive(Asia)Inc AKG 8/22/2006 Preparation of Returns and Workpapers of Carcorp Inc entity and entering amounts in Corptax of C&A Holdings S.A.d.e.cv entity. AKG 8/23/2006 Cosmetic changes done to miscellaneous C&A returns AKG 8/27/2006 Cosmetic changes done to the C&A Accessory mats and worked on C&A Automotive Asia review points. AKG 8/28/2006 Cosmetic changes done to the Wickes Asset Mgmt, inc and Checking the new Book to Tax Report with old one due to difference this is solved by Venkat. AKG 8/16/2006 Mapping done to 6 entities from Corp tax AKG 8/23/2006 Entering trial balance amounts in Corp tax of miscellaneous foreign entities AKG 8/24/2006 Change the signs and tallying the trial balance of C&A de Mexico SA de cv and C&A Dura convertible System de Mexico SA.de.cv entities . Entering Balance sheets amounts in Corp tax of first entity.Tallying the Hermosillo two entities in Corp tax. AKG 8/25/2006 Account mapping of foreign entities AKG 8/26/2006 Entering the trial balance amounts in Corp tax of Dura convertible system and printing Mexico entities from Corptax. AKG 8/27/2006 Prepare international returns in a format to send to Derek for review GRACZYK, LAUREN CATHERINE LCG 6/12/2006 Assisted David Wright with the intial set up of the trial balances for importing GUILLEN, JOHANNA TERESA JTG 4/5/2006 Called state of MI along with C. Wright to discuss previous assessment notices to Collins & Aikman. JTG 4/10/2006 Met with J. Heckman, R. Norred, and C. Wright to discuss C&A Products MI tax claim. JTG 4/10/2006 Met with C. Wright to discuss effect of auditor proposed changes to C&A Products SBT liability. JTG 4/10/2006 Calculated effect of auditor proposed changes to C&A Products SBT liability. JTG 4/27/2006 Called the state of Michigan to inquire about Notice of Taxes Due received by Collins & Aikman. JTG 4/11/2006 Met with J. Heckman, R. Norred, and C. Wright to discuss SBT liability after accepted auditor adjustments. JTG 4/11/2006 Prepared sales and use tax exemption certificate requested by Ferro. JTG 4/11/2006 Prepared sales and use tax exemption certificate requested by Flextronics. JTG 4/11/2006 Drove to/from Collins & Aikman. JTG 4/11/2006 Recalculated SBT adopting changes accepted from auditor. JTG 4/11/2006 Called C. Wright to discuss detail of changes for C&A Products. JTG 4/11/2006 Researched detail for C&A Products changes proposed by auditor. JTG 5/9/2006 Prepared C&A Automotive Exteriors tax liability scheduled based on auditor proposed changes. JTG 5/9/2006 Prepared C&A Automotive Interiors tax liability schedule based on auditor proposed changes. JTG 5/10/2006 Meet with C. Wright to discuss results of changes proposed by auditor.

0.8 0.6 0.3 1.0 0.5 3.2 8.5 9.5 9.5 7.8 7.5 10.8 8.5 8.8 9.8 80.6 0.8 0.5 1.3 1.0 1.0 1.5 4.0 8.0 3.0 4.0 2.0 1.0 5.0 8.0 8.0 4.5 1.5 50.5 8.0 8.0 0.5 0.5 0.5 3.0 0.5 0.5 0.5 0.5 0.5 2.3 0.7 4.0 3.5 3.0 1.0

550 550 550 550 550

$440 $330 $165 $550 $275 $1,760 $1,488 $1,663 $1,663 $1,365 $1,313 $1,890 $1,488 $1,531 $1,706 $14,105 $140 $88 $228 $550 $550 $263 $700 $1,400 $525 $700 $350 $175 $875 $1,400 $1,400 $788 $263 $8,838 $1,400 $1,400 $70 $70 $70 $420 $70 $70 $70 $70 $70 $322 $98 $560 $490 $420 $140

175 175 175 175 175 175 175 175 175

175 175

550

175 175 175 175 175 175 175 175 175 175 175 175

175

140 140 140 140 140 140 140 140 140 140 140 140 140 140 140

Exhibit C

Initials JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG JTG

Date 5/11/2006 5/11/2006 5/15/2006 5/17/2006 5/23/2006 5/31/2006 5/31/2006 5/31/2006 5/15/2006 5/16/2006 5/17/2006 5/17/2006 5/18/2006 5/18/2006 5/18/2006 5/18/2006 5/18/2006 6/1/2006 6/1/2006 6/1/2006 6/2/2006 6/5/2006 6/5/2006 6/5/2006 6/6/2006 6/6/2006 6/8/2006 6/8/2006 6/13/2006 6/13/2006 6/16/2006 6/19/2006 6/19/2006 6/19/2006 6/20/2006 6/20/2006 6/23/2006 6/28/2006 6/28/2006 6/28/2006 6/15/2006 7/12/2006 7/12/2006 7/17/2006 7/24/2006 8/2/2006 8/7/2006 8/22/2006 8/22/2006

Description Finalized and reviewed with C. Wright, auditor changes to C&A Automotive Interiors and C&A Automotive Exteriors liability Called J. Heckman and R. Norred, along with C. Wright, to discuss tax liability calculation results from auditor proposed changes. Wrote informal conference request letter. Wrote informal conference request letter. Reviewed and corrected informal conference letter, met with C. Wright to discuss. Calculated C&A Products liability based in updated auditor proposed adjustments. Met with C. Wright to prepare for call re: C&A Products Co Called in to meeting with J. Heckman, R. Norred., S. Owens., and C. Wright to discuss updated proposed auditor adjustments to C&A Products MI returns Met with C. Wright to prepare information request list for state liability calculation after sale of asset scenario Called R. Norred to discuss information request for sale of assets analysis Data gathering regarding asset sale Gathered data necessary to calculate effect of sale of assets on C&A's state tax liability Entered 2004 C&A Automotive Interiors state return data into excel spreadsheet that will be used to calculate state liability from sale of assets Entered 2004 C&A Fabrics state return data into excel spreadsheet that will be used to calculate state liability from sale of assets Entered 2004 C&A Automotive Exteriors state return data into excel spreadsheet that will be used to calculate state liability from sale of assets Entered 2004 C&A Products Co state return data into excel spreadsheet that will be used to calculate state liability from sale of assets Entered 2004 JPS Automotive state return data into excel spreadsheet that will be used to calculate state liability from sale of assets Called J. Heckman, R. Norred., and C. Wright to review new Products liability Met with C. Wright to review results of auditor changes to Products Updated Products Co schedules to account for auditor changes Called J. Heckman and R. Norred re: follow-up questions for C&A Products Gathered 2000-2003 detail of Other Income and Sales for C&A Products Co. Consultation re: Products Co Gathered information for Collins & Aikman Products Co Analyzed data gathered on C&A Products Other Income and Sales. Met with J Heckman, R Norred, and C Wright to discuss detail found for C&A Products on Other Income and Sales. Gather data related to Collins & Aikman Products Co Gathered data on C&A Products Co sales apportionment for 2000 - 2003. Met (call) with C Wright to discuss findings on C&A Products' Other Income. Met (call) with J Heckman, R Norred, and C Wright to review finds on items in Other Income for C&A Products. Updated MI calculations for C&A Products. Met with J Heckman, R Norred, C Wright, and S Owens (over phone) to discuss C&A Products MI audit. Traveled to/from Collins & Aikman. Wrote memo for S Owens explaining interest income adjustment for C&A Products. Adjusted liability schedules to account for new changes. Correspondence with C Wright to discuss changes to C&A Products liability calculation. Organize and send credit forms and statement to auditor. Quantified effect of auditor accepted and rejected changes on C&A Products' MI liability Met with C Wright re: email received with C&A Products' MI auditor response to proposed changes and information requested on C&A Auto Exteriors Calculated the effect on MI liability of adding $13M in wages to C&A Auto Exteriors for 2001 Read through various state statute updates Met with C Wright, J Heckman, and R Norred to review effect on SBT liability for Products Co of auditor proposed adjustments Met with C. Wright to prepare for call with J Heckman and R Norred re: C&A Products MI auditor proposed adjustments Reviewed updated C&A Products Co. SBT liability calculations from S. Owens Met (phone meeting) with J. Heckman, R. Norred, and C. Wright to discuss liability calculated by S Owens for C&A Products Co. Researched reason for notices of tax due received from the state of Michigan and called state to resolve issue Called state of Michigan re: sales and use tax notice received for C&A Plastics Prepared list of work completed to date for C&A Follow-up call to state re: Sales and use tax notice received for C&A Plastics

Billable Time 1.0 1.0 1.5 0.5 2.0 1.5 0.3 1.2 0.5 0.5 0.5 3.0 1.5 1.0 0.4 1.3 1.0 0.5 1.0 0.5 0.5 4.0 0.3 1.0 1.0 0.5 0.8 4.0 0.5 0.5 1.0 2.5 0.5 1.0 0.8 0.5 3.0 1.0 0.5 1.0 0.5 0.8 0.5 1.0 0.5 4.0 0.3 1.0 1.5 76.9 3.7 3.6 1.1 0.3 1.0 2.5 1.0 0.5 13.7

Fixed Rate 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140 140

Billable Fees $140 $140 $210 $70 $280 $210 $35 $168 $70 $70 $70 $420 $210 $140 $56 $175 $140 $70 $140 $70 $70 $560 $35 $140 $140 $70 $112 $560 $70 $70 $140 $350 $70 $140 $105 $70 $420 $140 $70 $140 $70 $105 $70 $140 $70 $560 $35 $140 $210 $10,766 $1,758 $1,710 $523 $143 $475 $1,188 $475 $238 $6,508

GUNDRUM, JENNIFER M JMG 4/1/2006 Reviewed Textron base case calculation and modified Investment Advisor version. JMG 4/6/2006 Updated Textron 382 calc. and Prepared analysis without preferred stock. JMG 4/7/2006 Organize Textron 382 files. JMG 4/10/2006 Discussed Textron trust research with S. Merceante. JMG 5/11/2006 Review Textron trust preferred securities descriptions and business trust rules JMG 5/12/2006 Finalize documentation on trust securities for Textron analysis JMG 5/15/2006 Finalize Textron documentation and email to K. Gerstel JMG 5/30/2006 Conference call with K. Gerstel, L. Zimet regarding NUBIG calc.

475 475 475 475 475 475 475 475

Exhibit C

Initials

Date

Description

Billable Time

Fixed Rate

Billable Fees

HALE, JUNE ANNE JAH 5/26/2006 Discuss via conference call with company Amy Mucenski's payroll for assignment in Canada. JAH 8/27/2006 Reviewing US, Canadian and tax equalization returns HALL, THERESA ANN TAH 5/9/2006 Internal call with Hoffman et al to discuss how to estimate the state income taxes on a proposed asset sale. HEUSTED, ELAINE F EFH 5/4/2006 EFH 4/6/2006 EFH 4/10/2006 EFH 4/13/2006 EFH 4/14/2006 EFH 4/17/2006

0.5 1.5 2.0 0.6 0.6 0.3 0.3 1.0 0.5 0.5 0.5 3.0 7.2 7.2 0.2 0.1 0.2 0.5 0.5 0.5 0.5 0.5 0.5 0.5 4.0 0.6 0.4 0.7 2.0 1.5 0.5 1.4 2.9 1.2 0.6 0.6 0.8 0.5 2.3 0.4 1.0 0.5 0.6 3.6 0.4 1.4 0.9 1.3 3.1 0.8 1.0 1.6 0.4

475 450

$238 $675 $913 $405 $405 $16 $16 $65 $33 $33 $33 $195 $468 $468 $35 $18 $35 $88 $88 $88 $88 $88 $88 $88 $700 $405 $270 $473 $1,350 $1,013 $338 $945 $1,958 $810 $405 $405 $540 $338 $1,553 $270 $675 $338 $405 $2,430 $270 $945 $608 $878 $2,093 $540 $675 $1,080 $270

675

Chapter 11 Administration. Bankruptcy court administration. Bankruptcy court administration. Bankruptcy court administration. Bankruptcy court administration. Bankruptcy court administration.

65 65 65 65 65 65

HANNAH, JANICE R JRH 6/7/2006 Collins & Aikman administration. HIBNER, DAVID M DMH 7/5/2006 DMH 7/6/2006 DMH 7/7/2006 DMH 7/10/2006 DMH 7/17/2006 DMH 7/26/2006 DMH 7/31/2006 DMH 8/7/2006 DMH 8/14/2006 DMH 8/21/2006 HOFFMAN, DAVID N DNH 4/3/2006 DNH 4/3/2006 DNH 4/3/2006 DNH 4/3/2006 DNH 4/3/2006 DNH 4/4/2006 DNH 4/4/2006 DNH 4/6/2006 DNH 4/6/2006 DNH 4/7/2006 DNH 4/10/2006 DNH 4/11/2006 DNH 4/11/2006 DNH 4/13/2006 DNH 4/13/2006 DNH 4/14/2006 DNH 4/14/2006 DNH 4/14/2006 DNH 4/17/2006 DNH 4/18/2006 DNH 4/18/2006 DNH 4/19/2006 DNH 4/19/2006 DNH 4/19/2006 DNH 4/21/2006 DNH 4/24/2006 DNH 4/24/2006 DNH 4/24/2006

65

CORPTax backup - return preparation CORPTax backup - return preparation CORPTax backup & Support time CORPTax backup - return preparation CORPTax backup - return preparation CORPTax backup - return preparation CORPTax backup - return preparation CORPTax Backup & Support CORPTax Backup & Support CORPTax Backup & Support

175 175 175 175 175 175 175 175 175 175

Discuss NUBIG computation w/ T. Maynes at Kirkland and related preparation. Call w/ S. Shekell regarding various engagement matters. Discuss consolidated return issues w/ J. Kushner. Meet w/ S. Starzynski and T. Friestedt regarding stock basis computations Research select 382 and 1502 issues. Detail review February billing report. Study additional correspondence regarding consolidated return issues. Detail review stock basis model and discuss edits with S. Starzynski and T. Friestedt Study H. Enterprises case regarding consolidated return issues. Basis schedule edits. Basis schedule details and correspondence. Study Athanas Products history summary for basis implications. Discuss basis schedule refinements w/ T. Friestedt and S. Starzynski Review edits to basis schedule and make additional edits and discuss same w. T. Friestedt Consider Fabrics wind-down tax implications and correspondence with S. Shekell Initial quick review of the C&A "mini-model". Detail review Swallows case. Send draft basis model to J. Heckman and related correspondence. Detail review draft mini-model and discuss related issues w/ S. Starzynski and T. Friestedt (0.8). Review consolidated return issue slides. Work through additional tax model issues including correspondence with S. Starzynski and T. Friestedt. Preparation for call with J. Heckman, including call with L. Zimet and correspondence with S. Shekell Call with J. Heckman at C&A regarding stock basis computations and related follow-up. Review C&A Lazard transaction analysis and preliminarily consider tax implications and model iterations. Work with S. Starzynski on tax model issues Meet with S. Starzynski and T. Friestedt to discuss tax model Detail review Europe sale documents and evaluate impact on NUBIG and other tax computations. Additional correspondence with L. Zimet and others regarding Europe sale impact

675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675

Exhibit C

Initials DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH

Date 4/25/2006 4/26/2006 4/27/2006 4/27/2006 4/27/2006 4/28/2006 5/2/2006 5/8/2006 5/9/2006 5/31/2006 5/2/2006 5/5/2006 5/10/2006 5/10/2006 5/11/2006 5/12/2006 5/1/2006 5/1/2006 5/2/2006 5/3/2006 5/3/2006 5/31/2006 5/2/2006 5/5/2006 5/5/2006 5/5/2006 5/10/2006 5/12/2006 5/16/2006 5/17/2006 5/18/2006 5/18/2006 5/19/2006 5/30/2006 5/31/2006 5/31/2006 5/9/2006 5/4/2006 5/4/2006 5/4/2006 5/5/2006 5/8/2006 5/9/2006 5/10/2006 5/12/2006 5/12/2006 5/15/2006 5/16/2006 5/17/2006 5/18/2006 5/22/2006 5/23/2006 5/24/2006 5/25/2006 5/26/2006 5/26/2006 5/31/2006 5/2/2006 6/1/2006 6/1/2006

Description Evaluate LSTC/COD with T. Friestedt Address miscellaneous technical questions with S. Starzyninski Review COD calculations and related analysis. Call with S. Shekell re consolidated return issues. Discuss COD calculation edits with T. Friestedt. Detail review next draft of mini-model. Begin to evaluate restructuring model provided by J. Heckman Preparation for Lazard call. Read new turn of Lazard restructuring model. Update draft client deliverables including annotated work plan. Correspondence with Heckman, Shekell, and others regarding update meeting. Review various memos. Research issues: contingent asset COD computations; reorganizations. Review intercompany loan information developments and evaluate impact on tax basis calculations. Review state gain calculation plan and issues. Review annotated organization structure chart. Call with L. Zimet to discuss C&A model and related conclusions. Meetings with S. Starzynski and T. Friestedt to discuss model issues and related model review. Correspondence with S. Starzynski and T. Friestedt regarding model discussion and analysis. Call with Zimet to discuss mini-model edits and Thursday call Review next turn of mini-model. Call with S. Shekell regarding issue status. Preliminarily review 2002 Section 382 analysis from K. Gerstel. Detail review 2002 NUBIG and RBIG 382 analysis. Meeting with S. Starzynski and T. Friestedt to discuss computations and next steps Review initial gain/loss calcs. Meet with T. Friestedt regarding 2002 section 382 computations and related matters Correspondence with K. Gerstel and L. Zimet regarding 2002 NUBIG analysis. Work related to gain computations, including model analysis with S. Starzynski & L. Zimet Call with L. Zimet regarding gain computations Work on gain/loss computations, including discussions with S. Starzynski and L. Zimet Consider NUBIG refinements and implications. Review Gerstel NUBIG comments and analysis. Taxable gain computations and analysis, including correspondence with Heckman and discussions with T. Friestedt and S. Starzynski. Study new regulations regarding 382 elections and related correspondence. Call with K. Anderson in Washington National Tax regarding various section 382 issues Various issue analysis. Call w/T. Hall to discuss estimate of the state income taxes on proposed asset sale. Call with J. Heckman of C&A and related follow-up regarding model analysis. Evaluate state tax computation approach for taxable transaction. Preliminarily study taxable transaction options and implications and plan next steps. Call with T. Maynes at Kirkland regarding status of tax issues. Call with Lazard and J. Heckman regarding restructuring model and related follow-up Call with C. Wright and others regarding state gain computations in a taxable deal and follow-up Call with S. Shekell and T. Maynes regarding Trenary conversations and related tax positions; follow-up documentation Correspondence regarding state computations and balance sheet details and review of same. Meet with S. Starzynski and T. Friestedt regarding analysis in progress Various modeling work. Call with E. Gellar of Lazard regarding projections. Work with S. Starzynski on gain computations and related analysis Work on transaction structure comparison charts. Meet with T. Friestedt to discuss ongoing analysis Review draft consolidation memo by Zimet and various Lazard financial data Work on annotated summary work plan. Additional annotated work plan analysis and other open issue analysis. Various analysis and correspondence including taxable gain calculation and consolidated return matters. Finalize draft annotated work plan and distribute for internal comments. Call with J. Heckman at C&A and related follow-up. Review status of billing/fees to-date. Finalize workplan, org chart, sale documentation deliverables and correspondence with J. Heckman regarding same Call with L. Zimet regarding C&A deliverables and issues

Billable Time 0.4 0.4 1.6 0.6 0.5 2.0 1.0 0.5 0.9 0.9 0.3 1.0 1.7 0.5 0.8 0.4 0.5 2.7 1.8 0.5 1.3 0.4 0.8 2.2 0.5 0.6 1.0 0.8 1.5 0.5 1.0 0.6 0.5 1.9 1.7 0.8 1.0 2.6 0.4 2.9 0.5 1.1 0.8 1.4 1.0 0.7 0.5 0.4 1.8 0.8 1.0 1.6 1.0 1.8 1.5 0.9 1.2 0.4 1.9 0.5

Fixed Rate 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675

Billable Fees $270 $270 $1,080 $405 $338 $1,350 $675 $338 $608 $608 $203 $675 $1,148 $338 $540 $270 $338 $1,823 $1,215 $338 $878 $270 $540 $1,485 $338 $405 $675 $540 $1,013 $338 $675 $405 $338 $1,283 $1,148 $540 $675 $1,755 $270 $1,958 $338 $743 $540 $945 $675 $473 $338 $270 $1,215 $540 $675 $1,080 $675 $1,215 $1,013 $608 $810 $270 $1,283 $338

Exhibit C

Initials DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH DNH

Date 6/2/2006 6/7/2006 6/19/2006 6/22/2006 6/29/2006 7/13/2006 7/20/2006 7/20/2006 7/25/2006 7/26/2006 7/28/2006 7/31/2006 8/1/2006 8/1/2006 8/1/2006 8/2/2006 8/2/2006 8/2/2006 8/7/2006 8/8/2006 8/8/2006 8/9/2006 8/10/2006 8/21/2006 8/22/2006 8/23/2006 8/23/2006 8/24/2006 8/24/2006 8/29/2006 8/29/2006 8/30/2006 8/30/2006 8/30/2006 8/31/2006

Description Finalize and send to J. Heckman annotated workplan and issues list. Evaluate engagement developments, correspondence with S. Starzynski re. engagement status. Call with S. Shekell regarding engagement status Follow case developments, including Fabrics decisions. Review billing summary from Athanas and related analysis Correspondence with L. Zimet and S. Shekell regarding issue/case status Call with J. Heckman at C&A regarding new transaction developments and related follow-up Call with S. Shekell regarding C&A transaction developments Review preliminary data regarding soft trim basis and transactions Evaluate additional transaction proposals and discussions with Starzynski and Friestedt regarding tax basis implications Call with Todd Maynes at Kirkland regarding transactions Correspondence with T. Friestedt regarding tax basis analysis and related preparation for Tuesday client call Review initial Trim sale tax computations and discuss with S. Starzynski and T. Friestedt Call with J. Heckman at C&A regarding Trim sale tax implications and related follow-up Chapter 11 administration Call with T. Maynes at Kirkland regarding tax transactions and related analysis Evaluate situation regarding reorganization costs treatment and correspondence re same with S. Shekell Call with J. Heckman, Capstone, and Kroll regarding tax implications of transactions and related preparation and follow-up Call with T. Maynes at Kirkland Analysis of tax implications of timing of restructuring transactions and correspondence with J. Heckman at C&A Correspondence with Heckman at C&A, L. Zimet, and S. Shekell regarding restructuring call Planning for Thursday Kirkland call Conference call with C&A and Kirkland regarding entity elimination in reorganization and follow-up Discuss computation status with team Call with Shekell regarding reorganization costs and related follow-up Call with L. Zimet regarding professional fees and other transaction issues Call with J. Heckman at C&A regarding transaction and professional fees and related follow-up Call with J. Heckman at C&A and T. Maynes at Kirkland regarding transaction structure, and related preparation and follow-up Call with L. Zimet regarding Brunos model computations Consider reorganization fee allocation methodologies Evaluate valuation data from client and related correspondence with J. Heckman at C&A Detail review draft reorganization costs tax treatment matrix and consider alternative approaches Call with J. Heckman at C&A regarding new financial data tax implications and reorganization costs treatment Review and analyze new sources and uses analysis Team correspondence regarding model issues

Billable Time 1.0 0.5 0.4 1.0 0.8 0.5 1.5 0.4 0.9 1.0 0.4 0.7 2.5 1.2 0.4 0.8 0.4 1.5 0.3 1.2 0.5 0.5 1.4 0.4 0.5 0.8 1.0 2.0 0.9 0.5 0.7 2.2 2.2 0.9 0.4 128.1 0.7 0.3 0.6 0.5 0.3 0.2 0.1 0.3 0.3 0.1 0.2 1.6 0.5 0.5 0.3 0.3 0.3 0.1 0.3 0.3 0.3 0.1 0.9

Fixed Rate 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675

Billable Fees $675 $338 $270 $675 $540 $338 $1,013 $270 $608 $675 $270 $473 $1,688 $810 $270 $540 $270 $1,013 $203 $810 $338 $338 $945 $270 $338 $540 $675 $1,350 $608 $338 $473 $1,485 $1,485 $608 $270 $86,468 $315 $135 $270 $225 $135 $90 $45 $135 $135 $45 $90 $720 $225 $225 $135 $135 $135 $45 $135 $135 $135 $45 $405

JORAH, CHRISTINE L CLJ 4/1/2006 CLJ 4/1/2006 CLJ 4/1/2006 CLJ 4/2/2006 CLJ 4/4/2006 CLJ 4/4/2006 CLJ 4/4/2006 CLJ 4/4/2006 CLJ 4/4/2006 CLJ 4/6/2006 CLJ 4/6/2006 CLJ 4/7/2006 CLJ 4/9/2006 CLJ 4/9/2006 CLJ 4/11/2006 CLJ 4/11/2006 CLJ 4/11/2006 CLJ 4/11/2006 CLJ 4/11/2006 CLJ 4/17/2006 CLJ 4/27/2006 CLJ 4/27/2006 CLJ 4/27/2006

Review John Kauten's return and EQ. Email to Ellery Nickerson regarding return status. Prepare extension for Ellery Nickerson and discuss process with Elaine Heusted. Re-review John Kauten's return and EQ. Follow-up with Debra Johnson re: monthly payroll for 3 individuals/also discussed Czupski's EQ. Follow-up with Debra Johnson re: monthly payroll for 3 individuals/also discussed Czupski's EQ Chapter 11 administration Re-review Quillen's return and EQ, sign all and take to processing. Re-review Kauten's return and EQ, sign all and take to processing. Email to Ellery Nickerson regarding the status of his return. Package Kauten's return. Prepare extension and gatekeep return (Tim Woody) Fix Kevin Stine's return and review tax equalization. Review Kevin Stine's tax return. Re-review Kevin Stine's return and eQ. Phone call with Debra Kauten (John's wife) and message left for Debra Johnson re: same. Look for Tim's extension message (and phone him regarding $2,000 payment due). Talk to Mekeba about Dan Bechlem's e-filing forms, email with Dan re: same. Prepare extension requests and update Tracker. Extend Joshua Dorn's return (because e-filing form not received). Research re: short-term assignments in Canada and email re: same (at Debra's request). Chapter 11 administration Phone calls with Debra Johnson and Jasmine Momin re: Howard Burton's Canadian tax liability and how to pay.

450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450

Exhibit C

Initials CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ CLJ

Date 4/27/2006 4/27/2006 4/28/2006 4/28/2006 4/28/2006 5/2/2006 5/2/2006 5/2/2006 5/3/2006 5/3/2006 5/4/2006 5/8/2006 5/8/2006 5/9/2006 5/9/2006 5/12/2006 5/22/2006 5/23/2006 5/24/2006 5/26/2006 5/26/2006 6/7/2006 6/8/2006 6/8/2006 6/8/2006 6/12/2006 6/12/2006 7/6/2006 7/7/2006 7/18/2006 7/18/2006 7/18/2006 7/19/2006 7/19/2006 7/19/2006 7/21/2006 7/24/2006 7/24/2006 7/25/2006 7/26/2006 7/28/2006 8/7/2006 8/9/2006 8/9/2006 8/13/2006 8/13/2006 8/14/2006 8/14/2006 8/15/2006 8/18/2006 8/21/2006 8/23/2006

Description Review invoice and send email to Deloitte (Netherlands) requesting additional info regarding an invoice received. Email to Jasmine regarding info needed for Amy Mucenski. Phone call with June Hale and Jasmine regarding H. Burton's tax EQ and what would be fair for prorating. Chapter 11 administration Look up John Dorn's e-filing status on Tracker, forward forms to Mekeba and email to John re: same. Phone call with Debra Johnson regarding Kevin Stine & Claire Isaac (authorization for U.K. return) Telephone call with Debra Johnson and Barbara Watters (all C&A) regarding Amy Mucenski's payroll Telephone call with Debra, Marilyn & Tonya (all C&A) to discuss tax equalization payments made to the Company (and documentation thereof) Spoke with Doug Krizanic regarding Dave McMaster's departure. Send an email to Bonnie regarding giving Tracker rights to Debra Johnson's replacements Email to Claire Isaac regarding Kevin Stine and services in the U.K. Reviewed copies of Dutch returns received for Quillen & Woody. Phone call with Debra Johnson re: Mexican tax payments. Reviewed Tim Woody's return and EQ. Phone call with Debra Johnson regarding the fact that the Mexican taxes were not paid. Reviewed James Comperchio's amended return and TEQ. Phone call with Claire Isaac regarding Kevin Stine. Barbara Watters (and June Hale) regarding Amy Mucenski. Set-up appt. with Barbara Watters, myself, Dave Edwards and June to discuss Amy Mucenski. Call with June Hale, Barbara Watters & Dave Edwards regarding Amy Mucenski. Document my earlier phone call with Dave, June & Barbara. Forward email (and provide additional guidance) from our Dutch office to Tonya regarding Comperchio payment and Woody refund Emails with John Athanas re: David Czupski and India Correspondence w/D. Krozek regarding billing questions Answer Tonya Wood's questions regarding gross-downs. Phone call with Tonya Woods regarding wire transfer for Jim Comperchio and how to report. Follow-up with Ellery Nickerson regarding status of FM3 visa. Response to Tonya Woods' email re: Czupski notice Follow-up with Tonya Woods regarding the fax that she sent - missing pages Answered R. Arregui's email regarding status of E. Nickerson's FM3 visa Follow-up with Jasmine on status of the returns that she's working on Send an email to Tonya Woods advising her to reimburse Dave Czupski for the IRS balance due Re-reviewed James Comperchio's 2005 amended return and tax equalization Prepare a transmittal letter for James Comperchio's 2005 returns Telephone call with Tim Woody to collect missing information for his tax return Call with Czupski re: status of his return Update the reviewers' point sheet re: new information provided by Tim Woody Update Tracker for e-filing of states Email to Tonya Woods Re-review and fix Tim Woody's 2005 tax return and tax equalization Telephoned Tim Woody and discussed his return; updated Tracker, send out package Phone call with Tonya Woods and Carmalita Lee re: Individuals approaching 183 days in Mexico Reviewed the status of all returns and sent an email to Jasmine asking her to update Tracker where appropriate Mail a check for Tim Woody's return and discuss with E. Heusted Answer Mexico City office's question about Dylan Thomas' real name (Christopher Dylan Thomas) Answer J. Comperchio's question about his amended tax return Talk with Jasmine (DT) regarding status of all returns Phone call with Jim Comperchio re: why the amended return Another phone call with Jim Comperchio re: amended return Prepared a status report for John Athanas Phone call with Carmalita Lee (C&A) and an email requesting 2006 Mexican details E-delivery Chris Horn's tax returns and email a copy of tax equalization to Tonya Woods

Billable Time 0.4 0.2 0.2 0.2 0.4 0.3 0.6 0.8 0.2 0.2 0.2 0.2 0.3 1.4 0.3 0.5 0.3 0.3 0.3 0.5 0.5 0.1 0.1 0.1 0.3 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.7 0.2 0.3 0.1 0.2 0.2 0.1 0.7 0.4 0.4 0.3 0.3 0.2 0.2 0.2 0.3 0.3 0.4 0.2 0.3 24.8 6.0 6.0 1.0 1.0

Fixed Rate 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450

Billable Fees $180 $90 $90 $90 $180 $135 $270 $360 $90 $90 $90 $90 $135 $630 $135 $225 $135 $135 $135 $225 $225 $45 $45 $45 $135 $90 $45 $45 $45 $45 $45 $45 $315 $90 $135 $45 $90 $90 $45 $315 $180 $180 $135 $135 $90 $90 $90 $135 $135 $180 $90 $135 $11,160 $1,050 $1,050 $675 $675

KALUVALA, RAJENDRA RK 7/14/2006 Created hyperlinks for Collins & Aikman INTL_FED_IT_WP_2005.pdf KEENAN, JOHN R JRK 8/2/2006 Conference call w/Steve Boocock on 8/1; calls with Dave Blattner to discuss IRS examination procedures in contingent liability management company examinations; etc.

175

675

Exhibit C

Initials

Date

Description

Billable Time

Fixed Rate

Billable Fees

KONSTANTINIDIS, ANDRIANA DONNA ADK 4/6/2006 Chapter 11 administration ADK 4/10/2006 Chapter 11 administration KRIZANIC, DOUGLAS DK 6/5/2006 Top review of individual returns KROZEK, DEREK J DJK 4/1/2006 DJK 4/2/2006 DJK 4/23/2006 DJK 4/24/2006 DJK 4/25/2006 DJK 4/28/2006 DJK 5/16/2006 DJK 5/17/2006 DJK 5/23/2006 DJK 5/24/2006 DJK 5/25/2006 DJK 5/26/2006 DJK 5/29/2006 DJK 5/30/2006 DJK 5/31/2006 DJK 6/20/2006 DJK 6/22/2006 DJK 6/26/2006 DJK 6/27/2006 DJK 6/28/2006 DJK 6/22/2006 DJK 6/23/2006 DJK 6/26/2006 DJK 6/30/2006 DJK 6/13/2006 DJK 6/14/2006 DJK 6/28/2006 DJK 6/29/2006 DJK 7/3/2006 DJK 7/24/2006 DJK 7/25/2006 DJK 7/28/2006 DJK 7/3/2006 DJK 7/3/2006 DJK 7/3/2006 DJK 7/3/2006 DJK 7/4/2006 DJK 7/4/2006 DJK 7/4/2006 DJK 7/4/2006 DJK 7/5/2006 DJK 7/5/2006 DJK 7/5/2006 DJK 7/5/2006 DJK 7/6/2006 DJK 7/6/2006 DJK 7/6/2006 DJK 7/7/2006 DJK 7/7/2006 DJK 7/7/2006 DJK 7/7/2006 DJK 7/8/2006

0.8 0.1 0.9 3.0 3.0 4.7 4.2 2.1 8.1 7.1 4.2 3.1 2.5 2.0 3.0 3.0 2.0 2.1 1.7 1.3 2.1 2.1 1.7 2.1 1.7 1.5 2.1 2.3 3.7 2.1 1.3 2.7 2.1 4.5 2.3 1.2 6.2 1.8 2.1 2.5 2.3 2.2 2.5 1.7 1.3 3.4 2.1 2.1 1.8 2.1 1.8 2.2 1.9 1.9 1.7 2.4 3.0

65 65

$49 $7 $56 $1,620 $1,620 $1,363 $1,218 $609 $2,349 $2,059 $1,218 $899 $725 $580 $870 $870 $580 $609 $493 $377 $368 $368 $298 $368 $298 $263 $368 $403 $648 $609 $377 $783 $609 $1,305 $667 $348 $1,798 $315 $368 $438 $403 $385 $438 $298 $228 $595 $368 $368 $315 $368 $315 $385 $333 $333 $298 $420 $525

540

Prepared analysis of corporate history and changes in ownership since incorporation. Corporate history research. Chapter 11 administration month of March Chapter 11 analysis for month of March. Chapter 11 analysis for March and prepare monthly statement. Finalize March billing analysis and put together the monthly statement. April Billing Analysis. April Billing Analysis. Interim Fee application preparation. Interim fee application and monthly statement preparation. Interim fee application and monthly statement preparation. Account analysis - Chapter 11 administration. Go over April monthly statement with counsel of Deloitte (.4); make necessary edits (1.7) finalize the April monthly statement. April monthly statement - assemble for mail to all related parties Set up federal compliance. Follow up on trial balance import and tax packages. Set up of compliance re: federal 1120. Set up and correspondence with preparers re: federal 1120. Tax packages review. Tax Package Issues at division level - inquire with K Cleveland of C&A Perform analysis of structure at division level and necessity of combining tax packages. Go through tax packages. Engagement management. Entity set up and sorting out of trial balance to begin tying out. Prepared billing analysis. Prepared billing analysis. Finalize billing with counsel and set up for mailing to related parties. Start update of billing to where it stands as of today. Update Collins & Aikman account analysis Review June Monthly Fee statement Review June Monthly statement and assemble actual monthly statement Make necessary edits to June Monthly statement and change statement Review Wickes Asset Management book return Tie out beginning balances of Schedule L to prior year tax return Review Wickes Manufacturing Company book return Review Southwest Laminates book return Tie out beginning balances of Schedule L to prior year tax return Tie out beginning balances of Schedule L to prior year tax return Review South West Laminates book return Review miscellaneous entities (AMCO and CW Management) book returns Review of Collins & Aikman entities Calculation of depreciation at miscellaneous entities Set up of partnership returns for preparation in Corptax Review of Collins & Aikman Auto Interiors Reviewed trial balance mapping for Collins & Aikman Carpet & Acoustics (TN) Tie out Collins & Aikman Automotive (Argentina) book return Tie out Collins & Aikman Automotive (Asia) book return Reviewed tax package for Collins & Aikman Carpet & Acoustics (TN) Tie out beginning balances of Schedule L to prior year tax return Tie out beginning balances of Schedule L to prior year tax return Reviewed trial balance mapping for Collins & Aikman Carpet & Acoustics (TN) book return Review of trial balance accounts and book return for JPS

290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 175 175 175 175 175 175 175 175 175 290 290 290 290 290 290 290 290 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Exhibit C

Initials DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK

Date 7/9/2006 7/9/2006 7/9/2006 7/9/2006 7/10/2006 7/10/2006 7/10/2006 7/10/2006 7/11/2006 7/11/2006 7/11/2006 7/11/2006 7/12/2006 7/12/2006 7/12/2006 7/12/2006 7/13/2006 7/13/2006 7/13/2006 7/13/2006 7/14/2006 7/14/2006 7/17/2006 7/17/2006 7/18/2006 7/18/2006 7/20/2006 7/21/2006 7/22/2006 7/22/2006 7/24/2006 7/24/2006 7/25/2006 7/25/2006 7/26/2006 7/26/2006 7/29/2006 7/29/2006 7/29/2006 7/29/2006 7/30/2006 7/30/2006 7/30/2006 7/30/2006 7/31/2006 8/20/2006 8/21/2006 8/1/2006 8/2/2006 8/3/2006 8/4/2006 8/5/2006 8/6/2006 8/7/2006 8/8/2006 8/9/2006 8/10/2006 8/11/2006 8/12/2006 8/14/2006

Description Collins & Aikman trial balance import coding review Collins & Aikman trial balance import coding review Collins & Aikman trial balance import coding review Update compliance tracker Collins & Aikman trial balance import coding review update compliance tracker Collins & Aikman trial balance import coding review Collins & Aikman trial balance import coding review Collins & Aikman trial balance import coding review Collins & Aikman trial balance import coding review update compliance tracker Book return review book return review book return review update compliance tracker book return review Update tracking template for open items Review prior year and current year import of Gibraltar Review prior year and current year import of Carcorp Review prior year and current year import of Intellimold Review prior numbers and mapping of Collins & Aikman Accessory Mats Review current year mapping and import of trial balance of Collins & Aikman Accessory Mats Update compliance tracker for open items Review C& A Products book return, assemble open items Coordinate with David Wright of Deloitte re: outstanding trial balances and trial balances received that do not know legal entity book income reconciliation trial balance and book income reconciliation Book return reviews of Collins & Aikman entities update compliance trackers and assemble open items for K. Cleveland of Collins & Aikman book return reviews and tie items to pbc financial statements Review mapping and corporate structure. Make necessary changes to corptax for preparation of return Review information provided by K. Cleveland at C&A Meet out at C&A with K. Cleveland; R. Norred and J. Heckman Tie out beginning balances for stand alone entity returns to the prior year consolidated return Assemble information needs for preparation of return Review SAF services and assemble questions Wickes Asset Management review and assemble questions Review Southwest Laminates and assemble questions and review notes Review of Wickes Manufacturing Company and assemble questions and review notes Gamble Development Company review and assemble open items Collins & Aikman account management; organize compliance work Hopkins Management review and assemble open items CW Management review and assemble open items Review of various C&A entities, assemble open items list for follow up Prepare July Monthly billing analysis (4.4); prepare statements (2.4) Finalize July Monthly statement for submittal to the bankruptcy court Review of C&A stand alone returns (C&A Europe, Intellimold, Collins & Aikman Corp) Review of C&A stand alone returns and send review points back to preparers (C&A Argentina and C&A Asia) Review of C&A stand alone returns (Collins & Aikman Gibraltar, Collins & Aikman Interiors) Review of C&A stand alone returns (Collins & Aikman Carpet & Acoustics (TN) 6 hours; Collins & Aikman Carpet & Acoustics (MI) 2 hours) Review of C&A stand alone returns and send review points back to preparers (Wickes Asset Manufacturing, Wickes Management Co) Review of C&A stand alone returns - follow up re: Wickes Manufacturing and FAS 106 liability and other miscellaneous smaller entities Review of C&A stand alone returns and send review points back to preparers - second review and finalize C&A Europe, Intellimold, Gibraltar Review of C&A stand alone return and send review points back to preparers - C&A Accessory Mats Continue with review of C&A Accessory Mats Review of C&A stand alone returns - second review of Wickes Manufacturing, Wickes Management, Collins & Aikman Interiors, Review of C&A stand alone returns and send review points back to preparers Review of C&A stand alone returns and send review points back to preparers (Collins & Aikman Asset Services) Review of Collins & Aikman Consolidated Return - tie out beginning balances

Billable Time 2.5 2.5 2.5 1.1 2.5 1.5 2.5 2.5 2.5 2.5 1.5 2.5 2.5 2.5 1.5 2.5 1.2 3.3 3.3 3.3 4.1 3.9 3.1 4.9 4.5 4.4 6.7 4.5 3.7 4.2 3.4 3.8 3.2 3.6 3.1 3.0 0.9 1.1 1.6 2.3 0.9 2.5 1.1 2.9 8.0 6.8 2.1 8.0 8.0 8.0 8.0 4.0 4.1 8.0 8.0 8.0 8.0 8.0 4.0 3.1

Fixed Rate 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 290 290 175 175 175 175 175 175 175 175 175 175 175 175 175

Billable Fees $438 $438 $438 $193 $438 $263 $438 $438 $438 $438 $263 $438 $438 $438 $263 $438 $210 $578 $578 $578 $718 $683 $543 $858 $788 $770 $1,173 $788 $648 $735 $595 $665 $560 $630 $543 $525 $158 $193 $280 $403 $158 $438 $193 $508 $1,400 $1,972 $609 $1,400 $1,400 $1,400 $1,400 $700 $718 $1,400 $1,400 $1,400 $1,400 $1,400 $700 $543

Exhibit C

Initials DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK DJK

Date 8/15/2006 8/16/2006 8/17/2006 8/18/2006 8/21/2006 8/22/2006 8/22/2006 8/23/2006 8/23/2006 8/24/2006 8/24/2006 8/25/2006 8/26/2006 8/27/2006 8/28/2006 8/29/2006 8/30/2006 8/31/2006

Description Review of Collins & Aikman stand alone returns Collins & Aikman preparation of 1122's Get returns ready for preparers, along with instructions for what is going on Final run through of workpapers still outstanding from PWC Review Collins & Aikman stand alone entity returns and put workpapers in eroom Review Collins & Aikman stand alone returns and put workpapers in eroom - C&A Auto Overseas Investment Co (2.1 hours); Upload all workpapers to date (7.1 hours) Review Collins & Aikman Auto Services Return Go through open items with Mark Teggart re: Collins & Aikman Products Co Review Collins & Aikman stand alone returns (5.1); update return status tracker Meeting out at C&A with Mark Teggart of Deloitte, Kathy Cleveland of C&A and Robin Norred of C&A re: C&A Products Review C&A stand alone returns (C&A Canada Domestic Holding Company) Review C&A stand alone entity returns and update status tracker, send open items back to preparer Review C&A stand alone entity returns and send review points back to preparer Review of C&A stand alone returns and send review points back to preparers - Dura Convertible Systems - 6.1; follow up with client (K. Lerchenfeld) re FAS 106 liability at all related entities and determine the proper tax treatment Finalize C&A stand alone returns - Comet Acoustics, CW Management, Gamble Development, Hopkin Services, Asset Service and upload all into eRoom Review of C&A stand alone returns and send review points back to preparers - Collins & Aikman Fabrics Review of C&A stand alone returns - Carcorp (2.1 hours); Collins & Aikman Products Co workpaper review and fixed asset follow up (9.9 hours) Set up C&A return for electronic filing (7.5 hours); run diagnostic test to see if set up correctly (3.5 hours)

Billable Time 7.0 1.2 2.4 8.0 8.2 9.2 1.8 3.5 7.1 3.0 8.1 7.5 7.9 12.0 12.0 12.0 12.0 11.0 497.7 0.3 0.3 1.8 2.5 6.8 4.0 3.5 3.3 21.8 4.2 4.2 3.7 0.5 4.2 1.0 0.5 1.5 0.1 0.1 2.0 0.8 3.8 2.3 0.8 1.0 8.0 4.1 0.3 23.0

Fixed Rate 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Billable Fees $1,225 $210 $420 $1,400 $1,435 $1,610 $315 $613 $1,243 $525 $1,418 $1,313 $1,383 $2,100 $2,100 $2,100 $2,100 $1,925 $96,574 $143 $143 $306 $438 $1,181 $700 $613 $578 $3,815 $735 $735 $1,388 $188 $1,575 $175 $88 $263 $7 $7 $350 $140 $656 $394 $131 $175 $1,400 $718 $53 $4,016

LACHOWICZ, MARK T MTL 4/11/2006 Met w/ Chuck Wright re SBT & FAS 106. MAHENDRA, RITESH RM 8/28/2006 RM 8/29/2006 RM 8/31/2006 RM 8/23/2006 RM 8/24/2006 RM 8/31/2006

475

Prepared 1120 of CW Management Clear review points of CW Management Preparation 1120 of Dura Convertible & Southwest Laminates Clear review points on C&A Fabrics Worked on trial balances of 3 entities Worked on International returns of C & A

175 175 175 175 175 175

MALHOLTRA, RAGHAV RM 8/25/2006 Prepare estimated tax computation for David Czupski MARCEANTE, SAMANTHA JOSEPHINE SJM 4/10/2006 Research business trusts and preferred securities and 382. SJM 4/11/2006 Research trusts and sec. 382. MARTIN, LINDA R LRM 8/22/2006 Consultation re: international reporting requirements LRM 8/24/2006 Consultation re: statement to attach to 5471's MATA, CHARIDY R CRM 4/10/2006 Preparation of extension for D. Czupski. MAYO, JONATHAN EMMANUAL JEM 6/27/2006 Assemble tax packages and account mapping reports. JEM 6/28/2006 Assemble tax packages and account mapping reports. JEM 7/5/2006 Organize audit conversion reports by legal entity JEM 7/6/2006 Organize audit conversion reports by legal entity JEM 7/17/2006 Go through prior year work papers for possible missing information JEM 7/21/2006 Go through prior year work papers for possible missing information JEM 7/25/2006 Meeting out at C&A with K. Cleveland, R. Norred to gather initial information JEM 7/31/2006 Organize tax depreciation and other miscellaneous information JEM 8/9/2006 Assistance re: depreciation schedules MOMIN, JASMINE SULTANALI

175

375 375

175 175

65

175 175 175 175 175 175 175 175 175

Exhibit C

Initials JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM

Date

Description

Billable Time 1.3 0.4 0.2 0.2 0.3 3.5 0.5 0.5 0.2 1.0 0.4 0.3 2.0 0.3 0.2 7.0 3.0 0.4 0.2 0.4 0.2 1.0 0.3 0.8 2.0 0.2 1.0 2.5 0.3 3.8 0.3 0.2 0.1 1.8 0.4 0.1 0.1 0.5 0.3 0.3 0.2 0.3 39.0

Fixed Rate 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200

Billable Fees $260 $80 $40 $40 $60 $700 $100 $105 $40 $200 $80 $60 $400 $60 $40 $1,400 $600 $80 $40 $80 $40 $200 $60 $160 $405 $40 $200 $500 $60 $760 $60 $40 $20 $360 $80 $20 $20 $100 $60 $60 $40 $55 $7,805

4/4/2006 Butch Quillen: Clear points, discuss IRA contributions with Chris Jorah, call Taxpayer for confirmation of IRA contributions-document conversation in file, change in return, update EQ, t-letter, update tracker. 4/4/2006 Chris Horn: Review compensation breakdown received from C&A, check for Thomas Dylan as well, discuss difference in compensation and W-2 with Chris Jorah for Chris Horn, send email to Chris Horn on status of returns. 4/4/2006 Walter Schade: Call from client regarding receipt of 8453, confirm with Mekeba if we received 8453's, call back client with update and that the returns are being efiled. 4/5/2006 Butch Quillen: Review processed returns from processing, tab pages to sign, send out the returns, update tracker. 4/6/2006 Review compensation for Mexican commuters, forward to Roxana in Mexico office for mexican tax calculations. 4/6/2006 Stine: Upfront organizer, enter faxed information in organizer, print organizer, send email for missing information, receive call from client in regards to missing information, explain what we need, rollover locator to 2005, prepare returns and extension. 4/7/2006 Stine: E-mail client back for confirmation of stock basis, discuss with Chris Foreign tax accrual number for 2005, use paid amount for extension purposes, prepare extension, print emails for file. 4/10/2006 Stine: Finalize returns and equalization, prepare t-letter. 4/11/2006 Stine: Call taxpayer to discuss status of returns and amount due on the federal return. 4/11/2006 Ami Mucenksi: Prepare extension calculation and extension, discuss results with Chris Jorah, give extension to charity, update tracker. 4/12/2006 Prepare extensions for Chris Thomas, Chris Horn, Kevin Diefenbaker, make copies and update tracker. 4/12/2006 Stine: Receive returns from processing, review processed returns, mail them out, update tracker, put file in Doug's office for sign off. 4/12/2006 Burton: Prepare extension calculation, convert all Canadian amounts into US dollars, tie out compensation to W-2, prepare Equalization for extension purposes. 4/13/2006 4/17/2006 4/27/2006 4/28/2006 6/6/2006 6/9/2006 6/19/2006 6/23/2006 7/21/2006 7/21/2006 7/21/2006 7/21/2006 7/24/2006 7/26/2006 7/26/2006 7/28/2006 8/10/2006 8/10/2006 8/10/2006 8/11/2006 8/14/2006 8/14/2006 8/15/2006 8/17/2006 8/24/2006 8/24/2006 8/25/2006 8/25/2006 8/29/2006 Burton: Prepare extension per Chris's voicemail, make copy for file, update tracker. Stine: Send email response regarding equalization payment and due date of return and payment. Burton: 4 hours prepare US returns, 3 hours prepare Canadian return. Spoke with Chris regarding H. Burton's Canadian tax liability. Burton: Discuss with June and Chris on how to breakdown the Company and Individual portion of Canadian tax liability, finalize Canadian and US returns, call Debra Johnson at C&A for check to cover the tax liability, email and call Burton re: payment due. Follow up with Mexican office for tax calculations for Mexican commuters, follow up with Chris Horn on status of the return. Amy Mucenski: follow up with Amy regarding questions on organizer. Amy Mucenski: Call from Amy regarding payroll switch and how this will effect her taxes in US and Canada, question on organizer on supporting documents, provide with fax number to fax supporting documents Howard Burton: Send PDF via email with instructions, update tracker Amy Mucenski: Discuss with Chris Jorah for returns to be prepared by Paola in Windsor office, call Amy back regarding questions on organizer Chris Horn: Follow up with Mexico office for Mexican tax calculation, follow up with Chris Horn on status of return Diefenbaker: Upfront organizer, request missing information, update tracker Burton: Finalize US & Canadian returns, Equalization, T-letter, update tracker, give to June to review Chris Horn: Send Email to Mexico office again on status of Mexican calculations Amy Mucenski: Upfront organizer and Calendar, request missing information, organize file and give to June for delivery to Paola to prepare returns Chris Horn: Receive Mexican tax calculations from Mexico office, prepare and finalize returns, equalization, t-letter, update tracker Amy Mucenski: respond to questions on missing information email Review Expat Payroll for the months of March-July, follow up with Tonya Woods on clarification and corrections on the monthly payroll, Organize the 2006 Payroll binder and meet with Nicole Ciliberti to discuss the monthly and year end payroll details Thomas Dylan: Follow up with Mexico office on status of Mexican tax calculation, give file to Kaisa to prepare return, send follow up email to Thomas on status of his returns Diefenbaker: Respond to email on fax not received, update tracker for missing information received Forward Natalia Diaz email from Mexico office to Chris for response if we are authorized to make Mexican payments Give status update to Chris on all C&A returns, Thomas Dylan: discuss with Chris regarding email to ignore one W-2, give files back to Kaisa to prepare returns, Mucenski: call from Paola regarding Amy's return information Comperchio: Discuss with Chris Jorah regarding Dutch tax assessments, email Richard Van Laangevelde in Netherlands office for copies of Dutch assessments to support the tax refunds on the compensation Comperchio: receive email from Richard in Netherlands office regarding Dutch assessments, forward to Chris Fax Chris Horn extension to Ryan in Cincinnati office Mucenski: call with Poala for questions and clarification on tax return data provided by client, answer questions on PPT and BFR test and Dual FTC Chris Horn: call from client for clarification on what forms need to be signed and faxed to us Mucenski: Help Paola to clear e-file diagnostic Thomas Dylan: send follow up email to Ana Arregui in Mexico office on update of Mexican tax calculation Thomas Dylan: review foreign taxes received from Mexico office, compare with the ones received previously and advise Kaisa as to which number should be used on return

NEWKIRK, RYAN D RDN 8/17/2006 Preparation of Chris Horn return NEWMAN, DEANN F

2.5 2.5

200

$500 $500

Exhibit C

Initials DFN DFN DFN DFN DFN DFN DFN DFN DFN DFN

Date 6/23/2006 6/28/2006 6/29/2006 7/20/2006 7/21/2006 7/25/2006 7/31/2006 8/1/2006 8/3/2006 8/15/2006 Follow up on Trial Balance import and coding issues Trial balance open items resolution, assemble questions relating to them Trial balance open items resolution Update call with Krozek and Athanas; prep for call Deloitte OnLine customization Deloitte OnLine demonstration and status meeting; prep for meeting Review emails on open items and status reporting Status call preparation, call and follow-up Open items emails Review status documents

Description

Billable Time 2.5 0.4 0.3 0.7 2.0 3.2 0.5 0.6 0.5 0.5 11.2 0.5 1.0 1.5 1.8 1.8 6.0 2.0 2.0 10.0 4.0 7.5 2.0 2.0 1.0 1.5 18.0 0.3 0.3 0.3 0.3 0.3 0.3 4.0 0.5 0.5 0.3 0.3 0.3 0.5 0.3 1.0 0.7 0.5 2.0 0.8 13.5 2.8 2.1 4.9 5.0 6.0

Fixed Rate 175 175 175 175 175 175 175 175 175 175

Billable Fees $438 $70 $53 $123 $350 $560 $88 $105 $88 $88 $1,960 $100 $200 $300 $486 $486 $1,050 $350 $350 $1,750 $260 $488 $130 $130 $65 $98 $1,170 $20 $20 $20 $20 $20 $20 $260 $33 $33 $20 $20 $20 $33 $20 $65 $46 $33 $130 $52 $878 $560 $420 $980 $875 $1,050

NORTHROP, THOMAS VINCENT TVN 6/23/2006 Collins & Aikman Conflicts Check relating to R10. TVN 6/26/2006 Work on region 10 conflicts check. PAHWA, AMIT AP 8/27/2006 Review and finalize estimated tax computation for David Czupski PANCHALA, SAPTAGIRIDHARA SP 6/23/2006 Collins and Aikman Mapping Work with Ramakrishna SP 6/26/2006 Working on File conversion of TB's. SP 8/20/2006 Working on the Wickes Asset Management PARROTT, VIRGINIA VP 7/27/2006 VP 7/28/2006 VP 7/30/2006 VP 7/20/2006 VP 8/29/2006 VP 8/30/2006

200 200

270

175 175 175

Eroom maintenance and set up Prepared prior year work papers in a format to be uploaded to the eRoom Uploaded prior year workpapers to the eRoom organized eRoom and entered all entities Prepared and uploaded documents to eroom Scanned in draft 1120s into the eRoom

65 65 65 65 65 65

PATTERSON, MARY ANN MAP 4/25/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 4/25/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 4/25/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 4/28/2006 Monthly Statement Overnighted, copies, etc. MAP 4/4/2006 Redo Invoice because of Date Error. MAP 4/25/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 4/27/2006 Chapter 11 administration MAP 5/1/2006 Chapter 11 administration procedures MAP 5/4/2006 Chapter 11 administration MAP 5/31/2006 Finalize the merge letter so it is all set to pass on to Deonna MAP 6/19/2006 Set up new WBS with Divisions. MAP 6/26/2006 Set up of new WBS for Deann Newman MAP 7/31/2006 Collins & Aikman monthly Letters MAP 8/28/2006 Information gathering for Julie Urbaniak ROZYCKA, KATARZYNA MARIA KMR 4/10/2006 Prepare 2005 tax return for Tim Woody, experienced problems with CCH connection. KMR 4/11/2006 Prepare 2005 tax return for Tim Woody. SATYA, PAPARAO BALA NAGU PBS 6/26/2006 Filling Descriptive information in on 5471s. PBS 6/27/2006 Filling Descriptive information in on 5471s.

65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65

200 200

175 175

Exhibit C

Initials PBS PBS PBS PBS PBS PBS PBS PBS PBS PBS

Date 6/28/2006 6/30/2006 8/28/2006 8/29/2006 8/30/2006 8/14/2006 8/15/2006 8/16/2006 8/17/2006

Description

Billable Time 4.0 2.0 3.5 5.0 3.5 1.0 7.5 5.5 9.5 9.0 61.5 1.5 7.0 4.0 1.0 7.0 4.0 3.0 1.8 1.0 5.3 8.7 2.2 2.0 2.0 2.0 2.0 1.2 5.5 1.5 1.5 6.6 4.0 0.4 9.1 7.0 2.1 0.5 1.0 2.5 1.0 5.8 2.7 4.4 2.5 1.0 114.8 1.5 1.5 1.5 1.0 0.6 2.0 0.5 2.0 3.0 0.5

Fixed Rate 175 175 175 175 175 175 175 175 175 175

Billable Fees $700 $350 $613 $875 $613 $175 $1,313 $963 $1,663 $1,575 $10,763 $263 $1,225 $700 $175 $1,225 $700 $525 $315 $175 $928 $1,523 $385 $350 $350 $350 $350 $210 $963 $263 $263 $1,155 $700 $70 $1,593 $1,225 $368 $88 $175 $438 $175 $1,015 $473 $770 $438 $175 $20,090 $1,013 $1,013 $1,013 $675 $425 $1,150 $288 $1,150 $1,725 $288

Entering Descriptive Inf. and Entering other inf. for International Entities. Federal return preparation Worked on Wickes Asset Management WPS and return, C&A Acoustics (TN) and replacing in eRoom, and worked on Form 8594 and uploading in eRoom Preparing workpapers and Return for Amco Fabric Convertibles and uploading to eRoom Worked on clearing review points for Amco Convertible Fabrics Creating reports in Corptax for 1122 Checking descriptive information for 39 entities, Worked on preparing WPS for Synova Plastics and worked on 263A for Synova Plastics. Preparing WPS for CW Management Corp and worked on Synova Plastics Worked on finding difference in trial balance for Wickes Asset Mgt., prepared workpapers and return for Wickes Asset Mgt. and CW Management Corp. Copying and formatting TB for Carpet Acoustics. 8/18/2006 Worked on Mapping for C&A Carpet & Acoustics (TN) Inc., Worked on Review points for Wickes Asset Management

SHARMA, RAKESH RS 6/28/2006 RS 6/30/2006 RS 7/3/2006 RS 7/5/2006 RS 7/6/2006 RS 7/13/2006 RS 7/14/2006 RS 7/17/2006 RS 8/15/2006 RS 8/16/2006 RS 8/17/2006 RS 8/21/2006 RS 8/23/2006 RS 8/24/2006 RS 8/25/2006 RS 8/26/2006 RS 8/28/2006 RS 8/29/2006 RS 8/2/2006 RS 8/10/2006 RS 8/14/2006 RS 8/15/2006 RS 8/16/2006 RS 8/18/2006 RS 8/19/2006 RS 8/21/2006 RS 8/22/2006 RS 8/23/2006 RS 8/24/2006 RS 8/25/2006 RS 8/27/2006 RS 8/31/2006 RS 8/1/2006 RS 8/2/2006 RS 8/3/2006 SHEKELL, SCOTT L SLS 4/3/2006 SLS 4/11/2006 SLS 4/13/2006 SLS 4/19/2006 SLS 4/27/2006 SLS 5/30/2006 SLS 5/10/2006 SLS 5/3/2006 SLS 5/8/2006 SLS 5/9/2006

Enter the Net Income in CorpTax and call with Senior Entered the Enter the Net Income in CorpTax,Pass the reclass entries to reconcile the Balance Sheet Enter the reclass entry to adjust the difference in retained earning in various entities Search the M Adjustments in CorpTax and list the required custom Adjustments Prepare the provision work paper Find out the Net profit of various entities from Infinium GL Data Find out the Net profit of various entities from Infinium GL Data Worked on figure out the Book Income in Infinium TB's Extract TB from CorpTax for C&A Auto Exterior and customize it Pull out the TB's from F Drive and figure out the various Entities TB from one file, Correct the amounts of C&A Exteriors. Extract TB from Infinium TB and customize it for C&A Exterior and SAF services Corp., Helped S. Bondili and G. Bagga in their work Clear the review points of SAF services and create the workpapers for C&A Exteriors Cleared the review points on SAF services Helped S. Godasi in finding TB from combined Hyperion TB Create the workpaper for C&A Exterior Create the workpapers for C& A Exteriors Helped S. Godasi and R. Mahendra in their work Create the custom workpapers and helped P. Satya and R. Mahendra in their work Prepare TB from client provided workpapers and call with senior Prepare the TB from tax package for various Interational Canada Entities Enter the data manually in CorpTax for various International Entities Entered amounts in CorpTax for various Entities Explain work to A. Gosikanda regarding mapping Helped G. Bagga and S. Bondili in their work. Create Data collect package and workpapers for SAF services Create the workpapers for SAF Services and C&A Exteriors Clear review points for return Helped A. Gosikanda in entering the amount in CorpTax Explain A. Gosikanda and R. Mahendra about the work to be done Call with senior, prepare the statements for 5471. Explain and helped A. Gosikanda in returns and 5471 statement attached Create the workpapers for C&A Exterior Balance the Balance Sheet of C&A Auto Exterior and help V. Jonnivitula on his work Mapped the Unmapped accounts in CorpTax, Mapped the unmapped Accounts in CorpTax and find out the Accounts for various Entities for which accounts are not mapped Prepare Excel report of unmapped accounts in CorpTax for various Entities

175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Misc. issues including Call with Hoffman (0.40). .5 property taxes, 1 discussions with J. Heckman on Consolidated return issues then with D hoffman on basis. Consolidated return issues. Internal update. Call with Zimet to discuss Lazard valuation. Call w/Hoffman to discuss consolidated return issues. Misc review, presentations, memo, etc. Updates on CRI and other. Call w/ Hoffman re:Trenary conversations and related tax positions. consolidated return issues, including call with L. Zimet. Consolidated return issues and meeting with T. Trenary consolidated return issues.

675 675 675 675 675 575 575 575 575 575

Exhibit C

Initials SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS SLS

Date 6/19/2006 7/25/2006 8/1/2006 8/10/2006 8/22/2006 8/23/2006 8/24/2006 8/28/2006 8/29/2006 8/30/2006 8/31/2006 8/15/2006 8/22/2006 8/28/2006 8/29/2006 8/31/2006

Description Compliance and bankruptcy project review, billing, call with Hoffman to discuss status. Consolidation memo and discussion with J Heckman Chapter 11 administration Compliance consultation Chapter 11 administration Correspondence re: transaction costs, service matters Consultation regarding return items Review of financial data Consultation re: deductibility of professional fees in the 2005 return Re-organization costs discussion with J Heckman Professional fees deductibility review Miscellaneous timing issues related to the 2005 return Compliance /status update Miscellaneous compliance update Status review, other misc tech items. Consultation re: many 2005 tax return issues

Billable Time 1.0 1.0 2.0 0.5 2.0 2.0 1.0 0.5 2.0 1.2 1.0 1.0 1.0 1.0 1.5 0.5 33.3 1.2 1.2 0.3 0.3 0.3 0.3 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.4 4.2 0.8 5.4 1.4 0.5 6.6 5.4 4.3 3.5 3.8 3.4 5.2 4.9 4.1 0.8 1.6 2.9 1.8 1.0

Fixed Rate 575 575 575 575 575 575 575 575 575 575 575 175 175 175 175 175

Billable Fees $575 $575 $1,150 $288 $1,150 $1,150 $575 $288 $1,150 $690 $595 $175 $175 $175 $263 $88 $17,798 $324 $324 $60 $60 $60 $60 $40 $60 $60 $60 $60 $60 $60 $60 $60 $80 840 $300 $2,025 $525 $188 $2,475 $2,025 $1,613 $1,317 $1,425 $1,275 $1,950 $1,838 $1,538 $300 $600 $1,088 $675 $375

SHELTON, MICHELLE MARIE MMS 8/10/2006 Chris Horn - Reviewed 2005 returns SMITH, MEKEBA W MWS 4/3/2006 MWS 4/4/2006 MWS 4/11/2006 MWS 4/12/2006 MWS 4/13/2006 MWS 4/14/2006 MWS 4/15/2006 MWS 4/19/2006 MWS 4/28/2006 MWS 5/1/2006 MWS 8/9/2006 MWS 8/16/2006 MWS 8/24/2006 MWS 8/30/2006

270

Mailed G. Donovan 8453 to IRS and updated tracker. E-filed W. Schade 8453 to IRS and updated tracker. E-filed D. Bechlem 8453 to IRS and updated tracker. Mailed W. Schade 8453 to IRS and updated tracker. Request 2005 tax file for R. Verman. Mailed D. Bechlem 8453 to IRS and updated tracker. E-filed D. Czupski 8453 to IRS and updated tracker. Mailed D. Czupski 8453 to IRS and updated tracker E-Filed J. Dorn 8453 to IRS and updated tracker. Mailed J. Dorn 8453 to iris and updated tracker. E-filed T. Woody 8453 to IRS and updated tracker Mailed T. Woody 8453 to IRS and updated tracker E-filed C. Horn 8453 to IRS and updated tracker Mailed C. Horn 8453 to IRS and updated tracker & put tax file in partners office for signature

200 200 200 200 200 200 200 200 200 200 200 200 200 200

STARZYNSKI, STEVEN D STS 4/3/2006 Meeting with T. Friestedt and D. Hoffman to discuss C&A engagement, stock basis study STS 4/3/2006 Worked on updating C&A Stock basis model, looked into tax vs goodwill amortization and potential disconformities issues between asset and stock basis for tax purposes. STS 4/4/2006 Looked at mini-model and laid out outline for analyzing 382(l)(6) attribute reduction. STS 4/4/2006 Looked at billing analysis for February, compared to amounts in the system. STS 4/4/2006 Made adjustments and updated our stock basis model to make it easier to read and follow. Updated footnotes and worked on formatting. STS 4/5/2006 Met with T. Friestedt to discuss stock basis model. Updated model according to her review notes and to make it printer friendly for client use STS 4/6/2006 Worked on changes to stock basis model, discussed model with D. Hoffman and T. Friestedt, made changes to reflect certain items that were brought up in the meeting STS 4/6/2006 Worked on the mini-model, specifically application of 382(l)(6). Sent to T. Friestedt for her review. STS 4/7/2006 Met with T. Friestedt to discuss mini-model and worked on appropriate follow-up and changes to the model STS 4/10/2006 Made changes to stock basis model based on suggestions from D. Hoffman. STS 4/10/2006 Worked on consolidated nubig calc/mini model. STS 4/11/2006 Worked on stock basis model final modifications and formatting. Spoke with Hoffman (0.5) re basis model. STS 4/14/2006 Worked on formatting client deliverable for stock basis study, made changes and discussed mini model scenarios and tax basis balance sheets with T. Friestedt STS STS STS STS STS 4/17/2006 Meeting with D. Hoffman and T. Friestedt to discuss consolidated model for 382(l)(6) purposes 4/17/2006 Worked on changes to consolidated model and 2005 tax basis balance sheets. Modified the model to better reflect FMV adjustments to the balance sheet. 4/18/2006 Worked on stock basis study, documented the methodology and issues we ran into while performing the work to help us identify potential holes in our data that may need clarification from the client 4/18/2006 Worked on C&A model, NUBIG/NUBIL calc and 382(l)(6) attribute reduction summary. 4/19/2006 Phone call and related follow up w/ J. Heckman at C&A and the Deloitte team to walk through stock basis study and fill us in on new information related to any reorganization plans

375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375

Exhibit C

Initials STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS STS SDS SDS SDS SDS SDS SDS

Date 4/19/2006 4/20/2006 4/21/2006 4/24/2006 4/24/2006 4/25/2006 4/26/2006 4/27/2006 4/28/2006 4/28/2006 5/2/2006 5/2/2006 5/2/2006 5/3/2006 5/3/2006 5/5/2006 5/5/2006 5/8/2006 5/9/2006 5/10/2006 5/10/2006 5/11/2006 5/11/2006 5/12/2006 5/16/2006 5/22/2006 5/23/2006 5/9/2006 5/1/2006

Description Worked on stock basis study and updated amounts to better reflect net inside tax basis in the equity. Additions to tax model. Updates to consolidated model per changes from T. Friestedt and D. Hoffman regarding NUBIG/NUBIL calc. Meeting with D. Hoffman and T. Friestedt to discuss information received from bankers regarding various possible transactions and implications on our bankruptcy modeling Updated mini-model for Lazard tear-sheet and changes from T. Friestedt, spent time looking at a different bankruptcy model to determine best way to show COD income and attribute reduction for all the entities. Worked on updating mini-model for Lazard information, looked through PBC balance sheets and compared to MOR for 2005 to determine which information to use for the model. Worked on updating separate company tax basis balance sheets for 2005 data from the MOR, compared LSTC from MOR to PBC information, analyzed changes in goodwill from 2004 to 2005. Spoke with Hoffman (0.4) addressing these issues. Worked on updates to model with LSTC, worked on separate company tax basis balance sheets for 2005 data, prepared a summary level attribute reduction sheet to test if 1017 liability floor applies. Worked on updating the C&A bankruptcy model for 2005 information on a separate company basis. Worked on changes to consolidated attribute reduction schedule in the C&A consolidated mini-model. Worked on the big C&A model by linking up consolidated schedules with separate company supporting schedules, including tax basis balance sheets. Worked on consolidated summary of tax analysis (mini-model) with T. Friestedt, discussed changes after receiving draft model from Lazard, updated footnotes to reflect all the changes. Had correspondence about Lazard model implications with D. Hoffman and T. Friestedt, i.e. Equity value and estimated COD Phone conversation L. Zimet to discuss client deliverable of mini-model and changes to summary of tax analysis Worked on updating summary of tax analysis to compare stock vs. asset deal, updated tax basis balance sheet, NUBIG calc and related footnotes. Worked on calculating estimated COD income per entity, analyzing structure of org chart and how to show various important tax data on the org chart. Made changes to mini-model, reviewed analysis of potential asset sale, research on Bruno's transaction. Had discussion with T. Friestedt and Hoffman regard various issues. Worked on allocation of estimated COD income by entity, filled in Org Chart with NOL information, COD information, and Basis information. Worked on finishing up changes to org chart, compared ownership change analysis to our stock basis analysis to determine differences in investment in foreign subsidiaries Updated our consolidated model based on Lazard's model, account for Mexican and Canadian subs. Updated org chart to include stock basis information. Correspondence with T. Friestedt regarding allocation of COD income and stock basis numbers on the org chart. Update stock basis study, changes to Products investment in foreign subsidiaries. Worked on updating stock basis study, changes to org chart per D. Hoffman's comments, send out emails to US team Worked on separate company balance sheet roll forward for 2005 information. Discussion with Lazard regarding valuation on entity by entity basis to help determine impact of sale of assets on state level Updated stock basis study to include changes to CFC equity and set up schedule to roll forward basis in assets to 2005 . Worked on updating Stock Basis study for changes to calculation of basis in CFCs. Updated taxable asset sale calculation to work with Lazard numbers Phone conversation with T. Hall and Deloitte Chicago team to discuss state tax implications of potential asset sales Worked on updating C&A mini-model, tax attribute reduction summary, 1017 analysis, read through -91 regulations to try and understand impact on NUBIG calc.

Billable Time 2.9 2.6 2.4 1.0 3.1 1.3 8.6 2.6 2.7 1.4 3.6 4.6 0.5 1.3 3.8 3.7 2.7 5.8 1.8 1.7 0.8 0.6 0.5 4.6 3.3 3.8 3.8 0.5 3.2 1.1 5.1 0.4 4.1 1.8 0.8 2.3 4.6 1.9 3.9 3.2 0.7 0.7 0.7 1.5 2.0 1.5 1.2 0.7

Fixed Rate 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375 375

Billable Fees $1,088 $975 $900 $375 $1,163 $488 $3,225 $975 $1,013 $525 $1,350 $1,730 $188 $488 $1,425 $1,388 $1,013 $2,175 $675 $638 $300 $225 $188 $1,725 $1,238 $1,425 $1,425 $192 $1,200 $413 $1,913 $150 $1,538 $675 $300 $863 $1,725 $713 $1,463 $1,200 $263 $263 $263 $563 $750 $563 $450 $263

5/12/2006 Updated 382(l)(6) scenario with new Lazard information, finished creating US balance sheets for 2005 based on Lazard data. Meeting with Friestedt and Hoffman. 5/15/2006 5/12/2006 5/17/2006 5/22/2006 5/23/2006 5/30/2006 5/1/2006 5/17/2006 5/17/2006 5/18/2006 5/31/2006 5/1/2006 7/17/2006 7/20/2006 7/25/2006 7/28/2006 8/1/2006 8/3/2006 Worked on updating 382(l)(6) analysis. Gathered certain PBC data and Lazard data together and distribute to team working on state impact of possible asset sale Updated consolidated sale of asset calculation, followed up with Lazard re: our request for EBITDA information Worked on changes to the consolidated sale of asset calculation. Correspondence to follow up and discuss taxable asset sale calculation with T. Friestedt Made changes per L. Zimet's points to the Estimated gain calc on sale of assets, updated stock basis model for state tax purposes Worked on updating C&A consolidated model on a company by company basis. Meetings with Hoffman and Friestedt. Conversations with D. Hoffman and L. Zimet and follow-up modeling regarding determination of separate company tax basis for 2005 Worked on power point presentation that laid out differences between taxable and tax-free reorganization and discussed presentation with D. Hoffman Had phone conversation with L. Zimet and D. Hoffman to walk through gain/loss calculation on entity by entity basis once we receive information from Lazard. Updated model to rollforward our basis in assets for 2005 information Phone call with J. Heckman to discuss various open items, reorganization plan Worked on C&A time to date and various other chapter 11 administrative items Filing of C&A documents, reports sent to client Phone call with J. Heckman to discuss the latest plan by the Company, organize our stock basis/asset basis study for analysis based on latest information Extracted information from stock basis study to separate out divisions that might be sold as part of restructuring Discussed billing items with D Krozek, updated our separate company stock basis calculations based on responses from J. Heckman Preparation for and conf call with J. Heckman to discuss various sales scenarios Read through sep. division trial balances for Products trying to isolate soft-trim divisions

Exhibit C

Initials SDS SDS SDS SDS SDS SDS SDS

Date 8/10/2006 8/24/2006 8/25/2006 8/25/2006 8/29/2006 8/30/2006 8/31/2006

Description C&A restructuring call Conf call with client and related follow up re: enterprise value and impact of stock vs. asset sale Look through C&A mini-model and analyze how new information related to enterprise value would impact it Chapter 11 administration Discussed C&A to-do's and updated 382(l)(6) model based on changes in enterprise value C&A conference call to discuss restructuring possibilities and related follow-up work including updating model Researched the history of C&A to see understand implications of potential

Billable Time 1.0 2.2 1.8 0.7 1.2 3.3 3.4 188.4 0.3 0.3 0.3 1.0 0.6 0.4 0.7 0.6 0.2 0.9 0.2 4.9

Fixed Rate 375 375 375 375 375 375 375

Billable Fees $375 $830 $675 $263 $450 $1,238 $1,275 $70,668 $60 $60 $165 $550 $330 $220 $385 $330 $110 $495 $110 $2,695

STEINER, NANCY FERN NFS 5/23/2006 Process letter and certified. STREET, ANDREW J AJS 6/1/2006 Brief review of documents received from Robin Norred re VAT registration; send German contact phone number to Robin; forward documents to Deloitte Germany AJS AJS AJS AJS AJS AJS AJS AJS 6/2/2006 Review of VAT registration documentation; discuss status and next steps with Katelijne Verstraete 6/8/2006 Review comments received from Deloitte Germany; discuss with Katelijne Verstraete 6/16/2006 Review e-mail of June 14; forward e-mail to Robin Norred and Jennifer Heckman with additional question and comments including potential need to file a non-resident reclaim 6/21/2006 Review draft non-resident VAT refund claim form from Germany; send e-mail to Robin Norred and Jennifer Heckman attaching the draft claim form for Germany, along with completion guidelines 6/22/2006 Review questions from Jennifer Heckman; send e-mails (3) to Alex Neumann and Sonja Muehleisen of Deloitte Germany to clarify answers to those questions, and review their responses 6/27/2006 Review e-mails to and from client and Deloitte Germany regarding status of claim 6/28/2006 Discussion with Robin Norred concerning additional information pertinent to the VAT claim; send e-mail to Sonja Muehleisen and Alex Neumann summarizing the information; review responses from Sonja 6/29/2006 Review confirmation from Deloitte Germany that the non-resident VAT claim had been received and subsequently filed with the tax authorities; e-mail to Jennifer Heckman and Robin Norred confirming the same

200

550 550 550 550 550 550 550 550 550

TEGGART, MARK JOHN JR MJT 4/4/2006 Discussed with D. Krozek procedure for month billing analysis, then began compiling info for March monthly billing analysis for C&A. MJT 4/12/2006 Continued working on March billing analysis. MJT 4/13/2006 Continued working on March billing analysis. MJT 4/14/2006 Continued C&A March billing analysis. MJT 4/19/2006 Finished working on March monthly billing analysis, emailed to D Krozek. MJT 5/16/2006 Began preparation of 2nd interim fee application MJT 5/17/2006 Prepared exhibit C,D, and E along with other supporting schedule for C&A interim fee application #2 MJT 5/18/2006 Began preparing April billing analysis. MJT 5/19/2006 Continue working on April billing analysis. MJT 5/22/2006 Continued working on C&A billing analysis for April. MJT 5/23/2006 Finished working on C&A Billing analysis for April gave to D. Krozek for review. MJT 6/13/2006 Collins and Aikman kick off meeting with D&T engagement team. MJT 6/14/2006 Began prep of May billing analysis. MJT 6/15/2006 Continued working on May billing analysis. MJT 6/16/2006 Finished May billing analysis and exhibits a, b, and c. Turned into D. Krozek for review. MJT 6/23/2006 Began check C&A tax packages, realized they were all sent on a division level. MJT 6/28/2006 Worked on matching up received tax packages to a provided list of divisions of C&A. MJT 7/17/2006 Began prep of June billing analysis. MJT 7/21/2006 Finished Collins & Aikman billing analysis, gave to D. Krozek for review. MJT 7/25/2006 Finish June billing analysis, prepared exhibits A,B,C MJT 7/20/2006 Meeting with D. Krozek and J. Athanas to discuss status, had Gina set up eRoom, went through C&A Products WPs to see what info we still need, began setup of C&A Products 2005 WPs. MJT 7/6/2006 Gathered tax data for each division of C&A. MJT 7/7/2006 Set up packages on eroom, had discussion with Gina Parrott re: how to put them in the eroom MJT 8/17/2006 Began preparation of July monthly billing statement. MJT 8/8/2006 Began preparing Products Co. M-1s, started with Corporate Division. MJT 8/9/2006 Continued working on Products Co M-1s - Corporate division. MJT 8/10/2006 Continued working on Products Co. - Corporate division M-1s. MJT 8/15/2006 C&A weekly update call with C&A team. Began preparation of CAP Corporate M-1s and info request. MJT 8/16/2006 Continued gather information and preparing Corp M-1s. MJT 8/17/2006 Wrapped up CAP Corporate M-1 information request.

3.1 1.5 0.8 1.8 0.8 1.4 4.8 4.1 4.6 7.2 5.4 2.5 3.7 6.4 6.5 2.0 3.0 3.0 7.6 4.2 7.0 3.0 0.5 2.0 4.0 5.0 3.5 2.4 1.3 3.0

200 200 200 200 200 200 200 200 200 200 200 175 200 200 200 175 175 200 200 200 175 175 175 200 175 175 175 175 175 175

$620 $300 $160 $360 $160 $280 $960 $820 $920 $1,440 $1,080 $438 $740 $1,280 $1,300 $350 $525 $600 $1,520 $840 $1,225 $525 $88 $400 $700 $875 $613 $420 $228 $525

Exhibit C

Initials MJT MJT MJT MJT MJT MJT MJT

Date

Description

Billable Time 9.0 9.0 9.5 9.5 4.3 11.0 8.1 166.5 2.3 1.2 0.3 0.1 0.1 1.2 0.6 1.4 0.3 7.5 8.5 10.6 9.1 10.4 1.8 5.3 3.1 4.5 13.7 66.9 0.7 0.5 1.0 1.4 0.9 0.6 0.2 0.8 0.8 0.3 7.2 2.0 1.0 1.0 4.0 0.5 0.5

Fixed Rate 175 175 175 175 175 175 175

Billable Fees $1,575 $1,575 $1,663 $1,663 $753 $1,925 $1,418 $30,860 $403 $210 $53 $18 $18 $210 $105 $245 $53 $1,313 $1,488 $1,855 $1,593 $1,837 $306 $919 $543 $788 $2,398 $11,725 $333 $238 $475 $665 $428 $285 $95 $380 $380 $143 $3,420 $130 $65 $65 $260 $33 $33

8/22/2006 C&A weekly update call, continued working on the m-1 prep for the rest of the divisions on CAP including Owosso, Canada Mfg, Plymouth, US Auto Carpet, EDC and Purchase Acct. 8/23/2006 Continued working on C&A book to tax work papers, met with Derek to discuss open points for client meeting on Thursday. 8/24/2006 Meeting at C&A with D. Krozek, R. Norred, and K. Cleveland to discuss open items on Products return, prepared 4562 summary spread sheet, 4797 comparison, and prepared C&A Auto 8/28/2006 Continued working on CA Products Co workpapers, updated open items list, prepared 4562 and 4797 summary work papers, correspondence with Derek about Sale Leaseback M-1. 8/29/2006 C&A weekly update call, continued work on M-1s sent email to Sharon Willey of C&A regarding open items. 8/30/2006 Clear points on Gamble Development Co, C&A Automotive Asia, and CW Mgmt Corp. Finished calculating M-1s for Products Co., reference work papers. 8/31/2006 Fixed M-2 schedule on Products return, fixed Sch L on Products return, finished referencing of Products WPs turn in for review.

URBANIAK, JULIE JOHNSON JJU 6/26/2006 Foreign Entity analysis relate dot federal filing requirements JJU 6/27/2006 Filing requirements for international entities of C&A JJU 7/26/2006 Compliance update with Derek JJU 7/31/2006 Review agenda for update call JJU 8/2/2006 Voicemail to J Heckman re: 5471's JJU 8/23/2006 Prepared missing information statement and discussed same with D. Krozek JJU 8/24/2006 Discussed missing entities with D. Krozek JJU 8/24/2006 Prepared 5471 statement revisions JJU 8/29/2006 Update Call with Derek VENKATA PRASAD, JONNAVITTULA JVP 8/22/2006 Review of workpapers of C & A Accessory Mats and Carcorp JVP 8/23/2006 Review of C&A Automobile(Asia), Carcorp, Wickes Manufacturing Co, JPS automotive JVP 8/24/2006 Review of JPS Automotive, C&A Accessory and C&A Fabrics JVP 8/25/2006 Review of C&A Carpets and Acoustics - TN and MI JVP 8/26/2006 Review of C&A Fabrics JVP 8/28/2006 Review of CW Management C&A Fabrics JVP 8/29/2006 Review of JPS Automotive and C&A Fabrics JVP 8/30/2006 Working on Tax Return for Mobis and C&A Auto Interiors JVP 8/31/2006 Preparation of Tax Return for C&A Mobis, LLC and Synova Plastics VERSTRAETE, KATELIJNE J KJV 5/24/2006 VAT issues - VAT registration in Germany - email correspondence with Robin Norred and Jennifer Heckman re documentation, form to complete and Power of Attorney KJV 5/25/2006 VAT issues - VAT registration in Germany - email correspondence with Robin Norred and Jennifer Heckman re documentation, form to complete and Power of Attorney KJV 6/9/2006 German VAT registration - prepare email to Robin Norred and Jennifer Heckman (tax dep C&A) on additional questions (email sent on Wed 6/14 after review by Andrew Street) KJV 6/2/2006 Review of VAT registration documentation; discuss status and next steps with Andrew Street KJV 6/8/2006 VAT - Discuss Germany comments with Andrew Street; draft e-mail to Robin Norred with additional questions KJV 6/14/2006 VAT - Revise draft email, send email to Robin Norred KJV 6/16/2006 VAT - Follow-up on status of response to additional questions with Robin Norred and Jennifer Heckman (via email) and touch base with VAT team in Deloitte Germany (via email) KJV 6/21/2006 VAT - Prepare draft e-mail to Robin Norred and Jennifer Heckman attaching non-resident VAT refund claim form for Germany and providing guidance on how to finalize the claim KJV 6/27/2006 VAT - Send e-mails (2) to Robin Norred and Jennifer Heckman regarding follow-up on outstanding questions from Deloitte Germany and status of the courier package containing the finalized non-resident VAT refund claim for Germany KJV 6/27/2006 VAT - Send e-mails (2) to Sonja Muehleisen and Alex Neumann advising them of the status of the claim WALLACE, MADHURA VENI MVW 5/4/2006 Preparation of organization chart for T Friestedt. MVW 5/5/2006 Preparation of organizational chart for T Friestedt. MVW 5/8/2006 Preparation of organizational chart for T. Friestedt. WILLIAMS, SHELLEY SW 6/12/2006 Collins & Aikman administration.

175 175 175 175 175 175 175 175 175

175 175 175 175 175 175 175 175 175

475 475 475 475 475 475 475 475 475 475

65 65 65

65

Exhibit C

Initials

Date

Description

Billable Time

Fixed Rate

Billable Fees

WRIGHT, CHARLES T CTW 4/5/2006 Placed call to An Donley of MI dept of Treasury regarding SBT assessments for Products Co, Plastics co and Exteriors. Discussed call with jen Heckman of C&A CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW 4/10/2006 Initiated telephone discussion with J. Heckman and R. Norred of C&A RE: Products co SBT audit 2000-03, analyzed auditors draft determination for fiscal impact 4/11/2006 4/27/2006 5/16/2006 5/23/2006 5/10/2006 5/11/2006 5/15/2006 5/31/2006 5/9/2006 5/11/2006 5/15/2006 5/16/2006 6/1/2006 6/6/2006 6/13/2006 6/19/2006 6/19/2006 6/19/2006 6/28/2006 6/28/2006 7/12/2006 7/17/2006 7/24/2006 8/22/2006 8/22/2006 8/30/2006 Analyzed and discussed Products Co. Audit adjustments with J. guillen of D&T, discussed impact with J. Heckmand and R. Norred of C&A Reviewed Notice of Intent to Assess for Exteriors 2000 Sales and Use tax. Discussed with J. guillen of D&T , and R. Norred of C&A Discussed sales tax appeal with J. Heckman of C&A re:plastics Co. Reviewed Informal Conference request letter for Exteriors/Plastics and discussed with J. Guillen of D&T Reviewed auditor's SBT liability calcs for Interiors and Exteriors with J. Guillen of D&T. Reviews w/J. Guillen and analyze auditors SBT calcs for Exteriors and Interiors, participated in conference call with R. Norred and J. Heckman of C&A re: SBT exposure and refund opportunity. Discussed state assessment and calls re: Sales and use tax on plastics co with J. Heckman of C&A Participated in conference call with MI auditor re: SBT adjustments proposed for Products Co. Participated in conference call with J. Heckman and R. Norred re: followup steps to obtain documentation for auditor re; adjustments Met with J. Guillen to prep for call. Participated in Conference call with M&A team Theia Friestedt of D&T re: state tax calc on sale of assets, reviewed work plan Meeting M. O'Brien of D&T re: tax basis for asset sale, draft amendments to workplan and doc request for asset sale, and e-mails with T. Friestedt of Chicago M&A group of D&T Discussed asset sale doc request with J.Guillen of D&T reviewed doc request for sale of assets. Review auditor's proposed adjustments with J. guillen of D&T, participated in conference call with J. Heckman and Dept Auditor re: Proposed SBT adjustments for Products Co Participated in conference call with J. Heckman and R. Norred re: SBT assessments on Products Co Set up call with C&A tax personnel, call on audit adjustments with J. Guillen of D&T, participated in call with J. Heckman of C&A re: Audit adjustments and tax impact. Correspondence with J. Guillen of D&T re: audit adjustments for Products Co. Traveled to and from C&A HQ for meeting with J. Heckman and auditor Meeting with J. Heckman and R. Norred, J. Guillen conference call with auditor re: SBT adjustments for Products Co. Reviewed products Co audit adjustments . Reviewed Plastics Co. Use Tax assessment, called MI Dept of treasury re: nature of adjustments, call to j. Heckman of C&A re: Status Reviewed liability calculations for Products co and Exteriors audits with J. guile of D&T, participated in telephone meeting with J. Heckman of C&A re audit adjustments Reviewed e-mail form R. Norred of C&A re: MI auditors findings, analyzed proposed assessment with J. Guillen of D&T, identified differences Participated in conference call with J. Heckman and R. Norred of C&A and J. Guillen of D&T re: Products co SBT audit determination Reviewed Sales and Use Tax Assessment against Plastics Co., discussed Assessment with Dan Greenburg of MI Treasury Discussed facts of Exteriors acquisition and assessment with Jen Heckman of C&A, faxed POAs to Greenburg Participated in teleconference with Joe D'souza of MI Dept re: Plastics co Sales and use tax audit

0.9 1.8 2.9 0.8 0.8 0.8 0.8 1.7 0.5 1.2 1.8 2.3 0.6 0.8 1.6 0.7 1.3 0.6 1.4 1.1 0.9 1.4 1.3 0.6 0.6 1.6 0.9 0.6 32.3 3.3 2.2 2.3 3.7 3.0 0.3 1.3 1.4 1.5 1.3 1.2 2.4 0.3 0.4 1.0 0.7 2.4 0.4 0.4 0.2 0.4

450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450

$405 $810 $1,305 $360 $360 $360 $360 $765 $225 $540 $810 $1,035 $270 $360 $720 $315 $585 $270 $630 $495 $405 $630 $585 $270 $270 $720 $405 $270 $14,535 $578 $385 $403 $648 $525 $53 $228 $245 $263 $228 $210 $420 $53 $70 $175 $123 $420 $70 $70 $35 $70

WRIGHT, DAVID L DLW 6/12/2006 DLW 6/12/2006 DLW 6/13/2006 DLW 6/13/2006 DLW 6/14/2006 DLW 6/26/2006 DLW 6/27/2006 DLW 6/28/2006 DLW 6/30/2006 DLW 7/13/2006 DLW 7/17/2006 DLW 7/17/2006 DLW 7/18/2006 DLW 7/20/2006 DLW 7/26/2006 DLW 7/31/2006 DLW 8/10/2006 DLW 8/2/2006 DLW 8/3/2006 DLW 8/8/2006 DLW 8/8/2006

Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A. Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A Implementing CORPTax CS including corporation mapping, account mapping, etc. for C&A Time reviewing trial balances for import into CORPTax CS for Tax Year 2005. Time reviewing revised trial balances and preparing files for import. Time reviewing revised trial balances and preparing files for import. Importing trial balances and producing audit conversion reports. Time supporting delivery team on account mapping changes and net income reconciliations. Assisting delivery team in reconciling net income per books by business unit to legal entities in CORPTax. Assisting delivery team in reconciling net income per books by business unit to legal entities in CORPTax. Assisting in reconciliation of net income per books by business unit. Assisting in reconciling net income per books by Business Unit. Time reloading trial balances after mapping corrections. Mapping and reviewing Hyperion trial balances. Mapping and reloading revised trial balances from Hyperion. Extracting trial balances from master download for analysis. Reviewing trial balance mapping and Hyperion extracts. Time separating Products trial balances from downloads for the engagement team. Reviewing new trial balances for Becker LLC, Exteriors, Plastics, and JPS Auto.

175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175 175

Exhibit C

Initials DLW DLW DLW

Date

Description

Billable Time 1.2 1.7 0.6 33.6 1.2 0.3 0.2 1.1 0.3 0.3 0.4 0.4 1.3 0.7 0.6 1.8 1.6 0.8 1.0 0.3 0.3 1.2 0.4 0.9 0.3 0.3 0.7 2.1 0.3 0.4 0.8 0.7 0.7 0.4 0.7 1.1 0.3 1.1 25.0 2,608.8

Fixed Rate 175 175 175

Billable Fees $210 $298 $105 $5,880 $810 $206 $135 $743 $203 $203 $270 $270 $878 $473 $405 $1,215 $1,064 $540 $675 $203 $203 $810 $270 $608 $203 $203 $473 $1,418 $203 $270 $540 $473 $473 $270 $473 $743 $203 $743 $16,862 $737,686

8/11/2006 Deleting and re-entering trial balances for corrections to presentation, mapping, etc. 8/14/2006 Mapping and reimporting Products trial balance. 8/25/2006 Loading check the box entities and reprocessing audit conversion reports.

ZIMET, LEE G LGZ 4/10/2006 LGZ 4/19/2006 LGZ 4/19/2006 LGZ 4/19/2006 LGZ 4/20/2006 LGZ 5/2/2006 LGZ 5/3/2006 LGZ 5/4/2006 LGZ 5/4/2006 LGZ 5/15/2006 LGZ 5/26/2006 LGZ 5/26/2006 LGZ 5/15/2006 LGZ 5/30/2006 LGZ 5/26/2006 LGZ 5/1/2006 LGZ 5/3/2006 LGZ 5/3/2006 LGZ 5/3/2006 LGZ 5/4/2006 LGZ 5/4/2006 LGZ 5/4/2006 LGZ 5/17/2006 LGZ 5/18/2006 LGZ 5/18/2006 LGZ 6/1/2006 LGZ 8/2/2006 LGZ 8/8/2006 LGZ 8/10/2006 LGZ 8/10/2006 LGZ 8/24/2006 LGZ 8/30/2006 LGZ 8/30/2006 LGZ 8/31/2006

Review - stock basis model. Telephone call w/ D. Hoffman re: basis study. Telephone call w/ S. Shekell re: Lazard valuation. Telephone call w/ J. Heckman re: basis computation. Read proposed term sheet. Read Company financial projections Review tax model Analysis of stock v. asset deal Review & comment on tax model Review Taxable gain or loss calculation Review asset v stock transaction slides Memo on Products preferred stock Review - section 382 limit calculation Telephone call w/J. Gundrum & Mr. Gerstel re: built-in gain calc Review asset sale calcs Telephone call w/ D. Hoffman re: tax model Telephone call w/ S. Shekell re: valuation Telephone call w/ S. Starzynski re: tax model Telephone call w/ D. Hoffman re: tax model Telephone call w/ J. Heckman re: tax model Correspondence w/ D. Hoffman re; step-up tax calculation Correspondence w/ Mr. Gerstel re: status Telephone call w/ d. Hoffman & S. Starzynski re: status Draft memo on Products preferred stock issue Telephone call w/ D. Hoffman & S. Starzynski re: separate company gain or loss calcs Telephone call w/ D. Hoffman re: status Teleconference w/ J. Heckman re: sale of divisions Correspondence to D. Hoffman re: sale of assets Teleconference w/ M Carmel re: structure of corporate group Teleconference w/ Mr. Hoffman re: treatment of professional fees Teleconference w/ D. Hoffman re: new reorganization plan Teleconference w/ J. Hecman re: structure of transaction Teleconference w/ D. Hoffman re: treatment of professional fees Review - Taxable spin-off structure memo

675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675

Total hours and amount sought

EXHIBIT D

Deloitte.
M&A TRANSACTION SERVICES
David N. Hoffman

Partner
Deloitte Tax LLP Chicago Office

Tel: 312-486-2283
Email: dhoffman(adeloitte.com

In his role in the M&A Transaction Services Group, David specializes in delivering tax consultative services relating to mergers and acquisitions, and other significant capital transactions such as restructurings, dispositions, and debt work-outs. He has worked with many of Deloitte's most prominent strategic and private equity clients, leading due diligence, structuring, and other tax planning for domestic and international transactions.

A significant portion of David's practice involves working with financially troubled or bankrupt entities, addressing complex tax issues and helping them reorganize in a tax-efficient manner. In connection with his work, David has developed expertise in maximizing the value of tax attributes such as net operating losses and tax basis, designing and implementing tax-advantaged acquisition and financing structures, and minimizing effective tax rates.
David has advised in a wide variety of industries, including retail and distribution, manufacturing, aviation, health care, consulting, and energy. He is a frequent lecturer and instructor on M&A and

other corporate tax matters.


Representative reorganization clients:
. United Airlines

. Collins & Aikman

. Tower Automotive
. Northwest Airlines

. McLeod USA
. Cooker Restaurant Corporation
. Various privately held companies

. Coram Healthcare's Equity Committee

. AmeriKing

. USG Corporation

David earned his J.D. degree from the University of Baltimore School of Law and his B.S. in Business Administration from the University of Richmond. He is a member of the AICPA and the

American, Maryland, and Chicago Bar Associations. David currently serves on the Board of
Directors of the Family Network, Inc. in Highland Park, Illinois.

Name: Scott L. Shekell Title: Partner - Lead Tax Services Location: Detroit Tel: (313) 396 3297 Fax: (313) 392 7794 Email: sshekell(Ideloitte.com

Relevant Experience
Scott is a Partner in our Lead Tax Service Group. Scott has over fourteen years of experience including three years of auditing. Scott serves several US based multi-national companies including General Motors Corporation, ArinMeritor, Inc., Compuware Corporation, Metaldyne, Inc. and Collins & Aikman Corporation. Scott's role on these engagements includes global coordination and delivery of all tax services. His direct experience in tax includes consultation and advice on a wide range of issues including:
. Tax accounting (SFAS 109);
. Mergers & acquisitions;

. Accounting methods; and


. Tax due diligence

Education/Professional affiliations
Scott received a bachelor's degree from Walsh College with a major in accounting. He received a Masters in Business Administration from the University of Chicago with concentrations in
accounting, finance and economics. He is a Certified Public Accountant in the State of Michigan and

a member ofthe AlCPA and MACPA.

Industry Experience
. Automotive . Manufacturing . Software

EXHIBIT E

Exhibit E

Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors For the Period of April 1, 2006 to August 31, 2006 Expenses

Category Airfare

Date

Amount N/A $ N/A $ -

Person

Description

Lodging

Meals and Incidentals 4/25/2006 4/25/2006 4/1/2006 5/4/2006 5/27/2006 5/13/2006 5/9/2006 5/22/2006 6/7/2006 8/12/2006 8/12/2006 Transportation 4/10/2006 4/6/2006 5/27/2006 6/15/2006

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

12.00 15.25 16.25 24.00 20.99 16.50 31.75 5.60 26.66 42.00 20.00 231.00

HOFFMAN, DAVID N HOFFMAN, DAVID N HOFFMAN, DAVID N BRIDENSTINE, TRAVIS J HOFFMAN, DAVID N HOFFMAN, DAVID N HOFFMAN, DAVID N TEGGART, MARK JOHN JR HOFFMAN, DAVID N KROZEK, DEREK J KROZEK, DEREK J

Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals Business Meals

62.57 BOOCOCK, STEPHEN W 66.80 GUILLEN, JOHANNA TERESA 13.36 GUILLEN, JOHANNA TERESA 17.80 WRIGHT, CHARLES T 160.53

Mileage Mileage Mileage Mileage

Miscellaneous - Courier, Postage, Telephone, Parking - out of town travel) 4/25/2006 $ 35.66 HOFFMAN, DAVID N 4/6/2006 $ 5.58 N/A 4/26/2006 $ 7.00 N/A 4/26/2006 4/5/2006 4/27/2006 4/6/2006 4/26/2006 4/17/2006 4/5/2006 4/26/2006 4/5/2006 4/5/2006 4/26/2006 4/15/2006 5/3/2006 5/13/2006 5/18/2006 5/26/2006 5/4/2006 5/4/2006 5/27/2006 5/23/2006 5/23/2006 5/26/2006 6/5/2006 6/7/2006 6/26/2006 6/2/2006 6/16/2006 7/5/2006 7/7/2006 7/26/2006 7/2/2006 7/16/2006 7/29/2006 7/17/2006 7/12/2006 8/24/2006 8/5/2006 8/29/2006 8/5/2006 8/29/2006 8/5/2006 8/22/2006 8/22/2006 8/22/2006 8/26/2006 8/12/2006 8/12/2006 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 7.53 9.89 17.82 45.06 55.00 59.50 70.00 76.52 125.00 125.00 125.00 17.62 52.06 372.31 14.46 23.02 31.52 34.52 3.63 27.14 30.66 13.94 55.00 7.22 52.06 10.10 16.97 125.00 125.00 15.01 10.20 52.21 74.43 31.47 20.86 45.00 52.21 87.50 7.22 175.00 20.86 8.60 4.06 1.01 22.70 10.00 26.70 2,441.83 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A BOOCOCK, STEPHEN W N/A BOULET, WILLIAM P JR N/A FRIESTEDT, THEIA A FRIESTEDT, THEIA A FRIESTEDT, THEIA A HOFFMAN, DAVID N STARZYNSKI, STEVEN D STARZYNSKI, STEVEN D ZIMET, LEE G N/A N/A N/A FRIESTEDT, THEIA A FRIESTEDT, THEIA A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A FRIESTEDT, THEIA A FRIESTEDT, THEIA A FRIESTEDT, THEIA A ATHANAS, JOHN A KROZEK, DEREK J KROZEK, DEREK J

Cellular Phone Postage/Cour/Freight -1 PKG Postage/Cour/Freight -1 PKG COL10042-01-01-0000 Postage/Cour/Freight -1 PKG Postage/Cour/Freight -2 PKG Postage/Cour/Freight -3 PKG Postage/Cour/Freight -7 PKG Word Process-Client Temporary Personnel -DCS Chicago 4-17-06 Computer-Tax Svcs -Tax processing usage charges Postage/Cour/Freight -5 PKG Computer-Tax Svcs -Tax processing usage charges Computer-Tax Svcs -Tax processing usage charges Computer-Tax Svcs -Tax processing usage charges Teleconferencing USPS/DHL/Airborne/Ot -8 PKG Teleconferencing USPS/DHL/Airborne/Ot -1 PKG Cellular Phone PERS DIG ASST CHARGS Cellular Phone Teleconferencing Cellular Phone PERS DIG ASST CHARGS Teleconferencing Word Process-Client UPS Courier Fees onl -1 PKG UPS Courier Fees onl -8 PKG Teleconferencing PERS DIG ASST CHARGS Computer-Tax Svcs -Tax processing usage charges Computer-Tax Svcs -Tax processing usage charges UPS Courier Fees onl -1 PKG UPS Courier Fees onl -1 PKG UPS Courier Fees onl -8 PKG UPS Courier Fees onl -11 PKG COL10042-01-01-0000 Computer-Tax Svcs -Tax processing usage charges UPS Courier Fees onl -2 PKG Computer-Tax Svcs -Tax processing usage charges UPS Courier Fees onl -8 PKG Prof/Consult Fees -*CONSULTING SERVICES UPS Courier Fees onl -1 PKG COL10041-01-01-0000 Prof/Consult Fees -*CONSULTING SERVICES UPS Courier Fees onl -2 PKG Cellular Phone PERS DIG ASST CHARGS Teleconferencing Telephone Parking-Auto Weekend Mileage

2,833.36 Total expenses (amount sought is $2,833) 2,833.00 0.36


Total per monthly statements Difference - Pass