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IN RE BANK OF NEW ENGLAND CORP.

No. 91-10126-WCH.

404 B.R. 17 (2009)

In re BANK OF NEW ENGLAND CORP., Debtor.

United States Bankruptcy Court, D. Massachusetts.

April 10, 2009.

Attorney(s) appearing for the Case

Hugh Ray, Robin Russell, Andrews & Kurth L.L.P., Houston, TX, for Trustee.

Douglas B. Rosner, Goulston & Storrs, P.C., Boston, MA, Sarah L. Reid, William A. Escobar, Alison L. MacGregor, Kelley, Drye & Warren, LLP, New York, NY, for HSBC Bank USA.

Daniel Zinman, Kasowitz, Benson, Torres & Freedman, LLP, New York, NY, for Gabriel Capital, L.P. and Ariel Fund, Ltd.

Dianne F. Coffino, C. William Phillips, Jennifer O. Farina, Robert Hemm, Covington & Burling, LLP, New York, NY, for Bank of New York Trust Company, N.A.

Patrick J. McLaughlin, Katherine Constantine, Todd Pearson, Dorsey & Whitney, LLP, Minneapolis, MN, for U.S. Bank, N.A.

DECISION ON REMAND REGARDING THE TRUSTEE'S MOTION FOR ORDER AUTHORIZING A FOURTH INTERIM DISTRIBUTION

WILLIAM C. HILLMAN, Bankruptcy Judge.

Introduction

Dr. Ben S. Branch, the Chapter 7 Trustee of the Debtor (the "Trustee") has filed the present Motion for Order Authorizing a Fourth Interim Distribution (the "Motion"), as more particularly described below.1

In summary, the issue before me concerns interpretation...

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