Petrie stores liquidating trust - Petrie Stores to establish Liquidating Trust on January 22, 1996.

Since January 24, , Petrie and from January 22, , the Liquidating Trust has been in liquidation pursuant to Petrie's shareholder-approved Plan of Liquidation...

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The Liquidating Trust is a complete pass-through entity for federal income tax purposes and, accordingly, is not subject to federal income tax. The Liquidating Trust Agreement prohibits the Liquidating Trustees from entering into or engaging in any trade or business on behalf of the Liquidating Trust or its unit holders and from receiving any property, making any distribution, satisfying or discharging any claims, expenses, charges, liabilities or obligations or otherwise taking any action which, in any case, is inconsistent with Petrie's complete liquidation as such term is used in and interpreted under Sections a 1 C and a 2 G of the Internal Revenue Code of , as amended, and the Treasury Regulations promulgated thereunder.

See Item 7 and Notes to Financial Statements. During its fiscal year ended January 28, , Petrie undertook a reorganization of its operations in order to separate its investment in Toys "R" Us, Inc. The Liquidating Trust was established pursuant to an Agreement and Declaration of Trust, dated as of December 6, , between Petrie and the trustees named therein the "Liquidating Trust Agreement". Prior to December 9, , the date on which Petrie sold its retail operations as more fully described below , Petrie and its subsidiaries operated a chain of retail stores that specialized in the sale of women's apparel.

Other than the Liquidating Trust's principal executive offices, the Liquidating Trust neither owns nor leases any real property. The Liquidating Trust was established to enable Petrie to liquidate prior to fully winding up its. Prior to December 9, , the date on which Petrie sold its retail operations as more fully described below , Petrie and its subsidiaries operated a chain of retail stores that specialized in the sale of women's apparel.

Since January 24, , Petrie and from January 22, , the Liquidating Trust has been in liquidation pursuant to Petrie's shareholder-approved Plan of Liquidation and Dissolution the "Plan of Liquidation". Certificates representing shares of Petrie Common Stock were automatically deemed to represent a corresponding number of units of beneficial interest. The principal executive offices of the Liquidating Trust are located at Route 17, Suite , Rutherford, New Jersey telephone

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Other than the Liquidating Trust's principal executive offices, the Liquidating Trust neither owns nor leases any real property. The Liquidating Trust is a complete pass-through entity for federal income tax purposes and, accordingly, is not subject to federal income tax. The Toys Acquisition Agreement had required, among other things, that Petrie sell its retail operations prior to the consummation of the Exchange and that, following the Exchange, Petrie liquidate and dissolve and distribute to its shareholders all of its remaining assets, less an adequate provision for Petrie's actual and contingent liabilities.

As a result of the foregoing transactions, the Liquidating Trust no longer holds any shares of Toys Common Stock. Since January 24, , Petrie and from January 22, , the Liquidating Trust has been in liquidation pursuant to Petrie's shareholder-approved Plan of Liquidation and Dissolution the "Plan of Liquidation". Instead, each holder of units of beneficial interest in the Liquidating Trust is required to take into account, in accordance with such holder's method of accounting, his pro rata share of the Liquidating Trust's items of income, gain, loss, deduction or credit, regardless of the amount or timing of distributions to such holder.

The principal executive offices of the Liquidating Trust are located at Route 17, Suite , Rutherford, New Jersey telephone

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Petrie stores liquidating trust

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Petrie Stores Liquidating Trust engages in the winding up of Petrie Stores Corporation, which filed a plan of liquidation. Prior to December , Petrie Stores. Petrie Stores Liquidating Trust plans to wind up the operations...

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