The US Bankruptcy Court approved the second amended joint plan of reorganization of Washington Prime Group Inc. on September 3, 2021. The debtor has filed its second amended joint plan in the Court on September 1, 2021. As per the amended plan, DIP claims of $100 million, administrative claims, professional fee claims, priority tax claims and statutory fees, shall be paid in full in cash. Other secured claims shall be paid in full in cash or shall be reinstated or shall receive collateral securing such claim. Other priority claims shall be paid in full in cash or shall be reinstated. Revolving and Term Loan Facilities claims shall receive its pro rata share $1,187 million plus new term loan exit facility of $1,212 million and revolving and term loan facilities cash pool. Weberstown Term Loan Facility claims shall receive its pro rata share of $25 million plus the elective exit loan amount attributable to the Weberstown Term loan facility claims and the Weberstown cash pool. Unsecured notes claim of $759.90 million shall be recovered between 39.6% - 46.50% and shall receive its pro rata share of 100% of the new common equity and the unsecured noteholder rights. Property-Level Mortgage Guarantee claims $1,751.06 million shall be reinstated. General unsecured claims of $13 million shall be paid in full in cash or shall be reinstated. Intercompany claims of $1,857 million shall be reinstated or shall be cancelled. Intercompany interests shall either be reinstated or cancelled without any distribution under the plan. Existing preferred equity interests shall receive its pro rata share of preferred equity cash pool, or if such holder is an eligible election participant, and such holder elects the preferred equity option, such Holder’s pro rata share of the preferred equity equity pool. Existing common equity interests shall receive its pro rata share of the common equity cash pool, or if such holder is an eligible election participant, and such holder elects the common equity option, such holder’s pro rata share of the common equity equity pool in lieu of the distribution from the common equity cash pool and the existing common equity interest rights. Section 510(b) Claims shall be cancelled and shall not receive any distribution under the plan. The plan shall be funded through issuance of the New Common Equity; the proceeds of the Equity Rights Offering; the issuance of or borrowings under the New Term Loan Exit Facility of $50 million and the New Revolving Exit Facility of $1,212 million; and cash.