November 3, 2007

 

STATUS OF SALE POLICIES

 

Pursuant to the Courts  September 14, 2005 Disposition Order, Order on Disposition of Policies and Proceeds”,, and following the Investor voting process, there were approximately 3700 policies with an aggregate face amount of approximately $430 million that were designated to be sold.  The Receiver determined that the best method to sell these policies was to divide them into portfolios, which would be subject to a competitive bidding process.  Policies designated for sale have thus far been categorized as Bid 1, Bid 2, which consisted of Portfolios 1, 2, 3 and 4, and Bid 3.  Any remaining policies not included in the aforementioned categories will ultimately be sold in a similar manner until all policies designated for sale have been liquidated.  The current status of the policies that have been categorized for sale is as follows:

 

 

Bid 1 – This is the initial portfolio selected for sale and consists of policies with a cash value of at least 5% or greater of the policy’s face amount.  The Court approved the sale of the Bid 1 policies on April 30, 2007, Order Approving Sale of Policies To SPCP Group, LLC”, and the closing took place on July 6, 2007.  The Bid 1 portfolio, adjusted for maturities, consisted of 1,376 policies with an aggregate face amount of $117,762,392 and an approximate net cash surrender value of $12.3 million.  The Bid 1 portfolio was sold for $13.6 million.  As of October 30, 2007, VSI has submitted the Transfer of Ownership requests of all Bid 1 policies to the various insurance carriers.

 

The Court has not yet made a determination on the distribution of these sale proceeds to Investors.

 

Bid 2, Portfolio’s 1, 2, 3 and 4 -  The Court approved the sale of the Bid 2, Portfolio’s 1,2 and 4 policies on September 26, 2007, Order Granting Receiver’s Motion to Approve Sales of Policies (“Bid 2,” Portfolios #1, 2 and 4)”, and the closing is expected to take place prior to December 31, 2007. Bid 2 (Portfolio’s 1, 2 and 4) was sold to Silver Point Capital Fund, L.P. for a total purchase price of $11 million (subject to adjustment pursuant to the terms of the purchase agreement).  Bid 2, Portfolio’s 1, 2 and 4 consisted of the following:

 

Portfolio 1 – Comprised 538 policies with an aggregate face amount of approximately $55,785,472 and an approximate net cash surrender value of $560,602.  The highest bid for Portfolio 1 was $3,750,000.

 

Portfolio 2 Comprised 660 policies with an aggregate face amount of approximately $57,187,090 and an approximate net cash surrender value of $3,010,226.  The highest bid for Portfolio 2 was $5,750,000.

 

Portfolio 4 – Comprised 749 policies with an aggregate face amount of approximately $63,698,123 and no cash surrender value.  The highest bid for Portfolio 4 was $1,500,000.

 

Portfolio 3 comprised of 6 policies with aggregate face amount of approximately $64,547,500 and an approximate net cash surrender value of $577,481 was determined by the Receiver not to be sold as part of the Bid 2 offering.  The highest offer for Portfolio 3 was $4.6 million, and the Receiver determined the offer did not represent sufficient value.  Accordingly, the Receiver has elected, in his business judgment, to evaluate alternatives for the sale of Portfolio 3 to generate higher value.   

 

The Court has not yet made a determination on the distribution of these sale proceeds to Investors.

 

Bid 3 – The Receiver’s professionals are currently preparing Bid 3 to be offered for sale very shortly.  The BID 3 portfolio is comprised of 103 policies with an approximate aggregate face amount of $19,616,523.00 and an approximate net cash surrender value of $ 7,792.83.  The results of this sale will be posted on this webpage when known.