Legacy was the owner of three wine labels, Freemark Abbey, Byron Vineyard & Winery and Arrowood Vineyards & Winery. In order to resolve its financial condition Legacy filed for relief under chapter 11 of the Bankruptcy Code. The cornerstone of the case was the sale of the three wineries to Kendall Jackson for an aggregate purchase price of in excess of $98,000,000.00. Subsequent to the sale ISG, pursuant to a confirmed plan of reorganization, was appointed as the responsible entity to take all steps necessary to administer and conclude the case. This included (i) prosecution of claims which the estate had against third parties including, preference claims, fraudulent transfer claims, contract claims and the like (2) claims administration and adjudication (3) conclude all administrative aspects of the case including obtaining financial data and overseeing the preparation and filing of all tax and governmental returns; (4) managing and making the distribution to creditors as required by the plan.