This how it is worded in the trustee's response: Merge Beverages, L.P. f/k/a Holigan Racing (“Movant”), Inc. Not sure what it means except a different name for Holigan Racing similar to a dba. Like someone said earlier it might take a company in the same business as the original company to take advantage of the NOL's. Not sure if true or not but makes sense now after seeing the trustee's response and how it is worded.