The First Amended Joint Plan of Liquidation filed by Eddie Bauer and its official committee of unsecured creditors became effective, and the Company emerged from Chapter 11 protection. According to documents filed with the Court, “The Plan contemplates and is predicated upon the substantive consolidation of all the Debtors with respect to the voting and treatment of all Claims and Interest other than General Secured Claims. This means that the Debtors propose to satisfy the claims of all their respective creditors from a common pool comprised of their collective assets. The Plan divides the Claims against and Interests in the Debtors into Classes. Certain Claims – in particular, Administrative Expense Claims, Statutory Fees, Professional Claims and Priority Tax Claims - remain unclassified in accordance with section 1123(a)(1) of the Bankruptcy Code.”