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Released On:
Wednesday, February 18, 2009
United States Bankruptcy Court
Eastern District of Texas


STEAK & ALE/BENNIGAN'S EMPLOYEES W-2S

Q. I am an employee, what should I do?

A. Based upon a review of the Debtors' Schedules and the testimony of the Debtors' representatives at the meeting of creditors held pursuant to 11 U.S.C. § 341, the Trustee believes that all employees who worked at either the Plano Headquarters or at any restaurant location were not employees of the Debtors in these bankruptcy cases. Rather, the Trustee believes they are employees of certain non-debtor affiliates known as S&A Unit Payroll Group, Inc. (generally for hourly employees and store level employees) or MRS Management Company, L.P. (for salary and management level employees). Because these non-debtor entities have not filed for bankruptcy relief, the Trustee will not be distributing any Debtor assets for the payment of payroll claims.

The chapter 7 trustee is not responsible for providing you with an IRS Form W-2 for 2008 or other years. The chapter 7 trustee does not know whether employees will receive a Form W-2 from either S&A Unit Payroll Group, Inc. or MRS Management Company, L.P.

If you do not receive a Form W-2, you should consult your tax advisor concerning how to proceed. You may also wish to review information at the IRS website concerning what to do if you do not receive your Form W-2. One link to the IRS website concerning this topic is: http://www.irs.gov/taxtopics/tc154.html



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