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IN RE ISAACSON STEEL, INC.

Bk. Nos. 11-12415-JMD, 11-12416-JMD.

In re: Isaacson Steel, Inc. Isaacson Structural Steel, Inc., Chapter 11, Debtors.

United States Bankruptcy Court, D.N. New Hampshire.

September 25, 2013.

Attorney(s) appearing for the Case

William S. Gannon, Esq. , William S. Gannon PLLC, Manchester, New Hampshire, Attorney for Debtors.

Daniel W. Sklar , Nixon Peabody LLP, Manchester, New Hampshire, Attorney for the Official Committee of Unsecured Creditors.

George E. Marcus, Esq. , Marcus, Clegg & Mistretta, P.C., Portland, Maine, Attorney for New Hampshire Business Finance Authority.

D. Ethan Jeffery Murphy & King, P.C., Boston, Massachusetts, Attorney for Turner Construction, Inc.

Daniel P. Luker , Preti Flaherty Pachios & Beliveau, PLLP, Concord, New Hampshire, Attorney for Passumpsic Savings Bank.

MEMORANDUM OPINION

J. MICHAEL DEASY, Bankruptcy Judge.

I. INTRODUCTION

Debtors Isaacson Steel Inc. and Isaacson Structural Steel Inc. (the "Debtors") have entered into a settlement agreement with their largest creditors, Passumpsic Savings Bank ("Passumpsic), Turner Construction Company, Inc. ("Turner"), the New Hampshire Business Finance Authority (the "BFA"), and with the Official Committee of Unsecured Creditors (the "Committee") (collectively...

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