Pursuant to the Plan, on the Effective Date, Interests in SUNE will be deemed automatically cancelled, released, and extinguished and the obligations of the Debtors and the Reorganized Debtors thereunder will be discharged. Accordingly, U.S. Holders of Allowed Interests in SUNE should recognize a capital loss for U.S. federal income tax purposes in an amount equal to the Holder’s adjusted tax basis of its SUNE common stock. The utilization of capital losses is subject to certain limitations under the Tax Code.