All priority unsecured claims and administrative claims will be paid in full, through either: (i) payment on the effective date of the Plan; (ii) payment through an escrow account established with the Plan Administration Trust (as defined in the Plan); or (iii) payment from the reorganized Registrant following the allowance of a claim. To facilitate a distribution to the Registrant's general unsecured creditors, the Plan calls for the formation of a Plan Administration Trust. The initial funding for the Plan Administration Trust will be $250,000.00 less certain professional fees and other charges set forth in more detail in the Plan. This initial funding will be provided from funds that were otherwise distributable to SDS. The Plan Administration Trust will be responsible for, among other things, objecting to general unsecured claims and making distributions, as appropriate, to holders of general unsecured claims. The Plan also permits general unsecured claimants and preferred shareholders to participate in an equity financing ("Equity Financing"), pursuant to which each party is permitted to purchase a portion of 30,000 shares of new Common Stock at $1.00 per share, based upon the terms and conditions set forth in the Plan.

Pursuant to the terms of the Plan and the Registrant's proposed Amended Certificate of Incorporation, the Registrant will have authorized 250,000 shares of Common Stock. Under the Plan, the Registrant will issue 100,000 shares of Common Stock, 70,000 shares of which will be issued to SDS, and the remaining 30,000 will be issued to participants in the Equity Financing.