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IN THE UNITED STATES BANKRUPTCY COURT <br /> FOR THE DISTRICT OF DELAWARE <br /> - - - - - - - - - - - - -x <br /> In re: Chapter 11 <br /> GWI, Inc . , et al . , Case No . 00-3647 (MFW) <br /> Debtors . Jointly Administered <br /> - - - - - - - - - - - - - - -x <br /> FINDINGS OF FACT AND CONCLUSIONS OF LAW WITH RESPECT <br /> TO THE JOINT PLAN OF LIQUIDATION OF GWI, INC. AND CERTAIN <br /> AFFILIATES AND ORDER APPROVING TECHNICAL MODIFICATIONS, <br /> OVERRULING OBJECTIONS TO CONFIRMATION AND CONFIRMING PLAN <br /> RECITALS <br /> WHEREAS, on November 2 , 2000, GWI, Inc . and <br /> certain of its affiliates , debtors and debtors-in-posses- <br /> sion in the above-captioned cases (collectively, the "Debt- <br /> ors" ) , filed the Joint Liquidating Plan of GWI, Inc . and <br /> Certain Affiliates, dated as of November 2, 2000 (as modi- <br /> fied and amended on December 11, 2000, each referred to <br /> herein as the "Plan" ) ', and the Disclosure Statement with <br /> 1 Unless otherwise defined, capitalized terms used <br /> herein shall have the meanings ascribed to them in the <br /> Plan. Any term used in the Plan or this Confirmation <br /> Order that is not defined in the Plan or this <br /> Confirmation Order, but that is used in the United <br /> (continued. . . ) <br />