The US Bankruptcy Court approved the revised first amended plan of liquidation of LSC Communications, Inc. on February 24, 2021. The debtor has filed its revised first amended plan in the Court on February 23, 2021. As per the amended plan, LSC Communications, Inc., along with its affiliates, filed a joint plan of liquidation with related disclosure statement in the US Bankruptcy Court on November 20, 2020. As per the plan filed, administrative claim, professional claim, U.S. Trustee fees, 503(b)(9) claims, statutory fees, adequate protection fees and expenses, priority tax claims and other priority claims of $0.90 million shall be paid in full in cash. Other secured claims shall either be paid in cash or delivered collateral securing such claim, junior remaining claims of $629.95 million shall be recovered 15.5% i.e. $95.44 million and shall receive its pro rata share of the junior remaining claim distribution pool. General unsecured claims of $164.41 million shall be recovered 4.4% i.e. $7.23 million, if RRD settlement conditions are satisfied. If RRD settlement conditions are no satisfied, then general unsecured claims of $164.41 million shall be recovered 2.7% i.e. $4.44 million. SERP claims of $93.83 million shall be recovered 9.7% i.e. $9.10 million if RRD settlement conditions are satisfied. If RRD settlement conditions are not satisfied, then SERP claims of $93.83 million shall be recovered 2.7% i.e. $2.53 million. Equity interests in LSC, intercompany claims and intercompany interests shall be canceled, released or otherwise settled in full and shall not receive or retain, any property or interest in property on account of such portion. Subordinated claims shall be canceled, released and extinguished and shall be of no further force and effect. The plan shall be funded from available cash and sale of assets.