Where to begin? Marshalling of assets isn't a process that is applicable here, at least not in the way you need it to be. It's a process for determining relative priority between creditor classes....ie sharing....it's not a process for sharing between creditors on one hand and equity on the other. The interco claims may be different if they are subordinated to unsecured claims, which they usually are....but even if they aren't, interco claims only divert more money up to the holdco where unsecured claims still stand in front of equity....ie it won't make a difference here.
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