Nitram and Desseaux

On December 6, 2000, together with Armstrong World Industries, two of Armstrong's affiliate companies, Nitram Liquidators, Inc. and Desseaux Corporation of North America, commenced cases under chapter 11 of the Bankruptcy Code. Nitram and Desseaux were not co-proponents of Armstrong's Plan of Reorganization, dated May 23, 2003, and, on October 26, 2007, Nitram and Desseaux filed their First Amended Joint Plan of Liquidation, which was confirmed by an order of the United States Bankruptcy Court for the District of Delaware dated December 17, 2007.

Nitram

Nitram formerly, sold, installed, and manufactured synthetic running tracks and athletic flooring, artificial grass surfaces, and maintenance products.

Previously known in the marketplace as DD Martin Surfacing, Inc., the business was renamed DD Nitram, Inc. and, then, Nitram Liquidators, Inc. in 1999 after the sale of substantially all of its assets. Nitram no longer has any operations or employees and very little cash on hand.

Following the sale of Nitram's business, Nitram was faced with numerous existing and potential claims, including claims from former employees and warranty claims from former customers.

Chapter 11 provided a mechanism by which Nitram was be able to address those claims in an orderly manner.

Desseaux North America

Desseaux Corporation of North America is the direct parent corporation of Nitram. Desseaux has no employees and no operations. At the time Desseaux commenced its chapter 11 case, it did not believe that any unaffiliated entities had valid claims against it. During the course of its chapter 11 case, Desseaux objected to and the Bankruptcy Court disallowed all the unaffiliated claims filed against the company.

Chapter 11 provided a mechanism by which Desseaux was able to address these issues in an orderly fashion.