Panel I

Ms. Linda Ekstrom Stanley
United States Trustee
San Francisco, California


Mr. Philip J. Handel
Handle, Collins & Newton, P. C.
Springfield, Massachusetts
(Testifying on behalf of the Commercial Law League)


Jere W. Glover
Chief Counsel for Advocacy
Office of Advocacy
Small Business Administration
Washington, D. C.


Mr. Steve Case
Law Offices of Davis, Polk & Wardwell
Former Advisor National Bankruptcy Review Commission
New York City, New York


Panel II

Mr. Roger Anderson
Deputy Assistant Secretary for Federal Finance
Department of the Treasury
Washington, D.C.


Panel III

Ms. Ann Stern
Chairman and CEO
Financial Guarantee Insurance Corporation
New York City, New York
(Testifying on behalf of Association of Financial Guaranty Insurors)


Mr. David Warren
Managing Director
Mortgage Department
Morgan Stanley Dean Witter & Co., Inc.
New York City, New York
(Testifying on behalf of Bond Market Association)


Mr. Randy Picker
National Bankruptcy Conference
Chicago, Illinois


Panel IV


Elizabeth H. Baird
Senior Counsel, Nations Bank
Charlotte, North Carolina
(Testifying on behalf of Bankers Association)


Joyce Kuhns
Law Offices Weinberg & Green
Baltimore, Maryland
(Testifying on behalf of International Council of Shopping Centers)


Grant Newton
Professor of Accounting
Association of Insolvency Accountants
Medford, Oregon


Kathleen J. Cahill
Assistant Corporation Counsel
The City of New York
(Testifying on behalf of the National League of Cities)


James D. Newbold
Assistant Attorney General
Chicago, Illinois
(Testifying on behalf of the National Association of Attorneys General)


Damon Silver
Associate General Counsel
AFL-CIO
Washington, D.C.