5 billion $ would be sufficient to pay "back dividends" on all outstanding JPS for the last 2.5 years, if you apply an average dividend of 6 % (as Gary E. Hindes does).
Market cap of all JPS is 35 billion $ at par. 6 % to 35 billion is 2.1 billion.
Legal expenses might also include compensatory damages the Collins plaintiffs ask for.