Bernhard Steiner Pianos was established in Europe in 1886. In 1903, the company moved operations to South Africa. P was a part of the Kahn Pianos Group, a family business. The Kahn family enjoys an international reputation in the piano industry, with Ivan Kahn being the fourth generation of piano makers in the family. In 1976, Ivan Kahn and family relocated to the United States and established P in North Dallas. The company deals in the sale and service of new and used pianos of all descriptions. The company sells new pianos, consigns used pianos, and repairs and refurbishes pianos. By 2001, annual sales had reached over $3.3 million. The family entered into a very bad business deal with the Nigerian government. They spent their family resources trying to get payment but failed. P began to finance some of its pianos. P found financing through Bombardier Capital (Bombardier), Textron Financial Corporation (Textron), and Transamerica Commercial Finance Corporation (Transamerica). These creditors provided pianos to the company on a floor plan basis. Kahn provided individual guarantees to these lenders. Kahn began borrowing funds from P without repaying on a timely basis, if at all. After the 9-11 terrorist attacks, piano sales fell dramatically. P filed Chapter 11 on March 14, 2002. The Objecting Creditors obtained relief from the automatic stay and repossessed their remaining collateral. P entered into a Court-approved agreement with a third party whereby the third party would provide pianos to P and would also pay for the cost of operations for a 90 day period. In return, Debtor and the third party split the profits from the sale. During this 90 day period, P sold $ 1 million worth of pianos and netted $45,000. P entered into another Court-approved agreement with another third party who presently provides pianos to P for sale. P filed a Plan on September 13, 2002. The Plan contemplates 100% repayment. The key to that success was that P attract good consignment pianos. Kahn testified that the quicker P repays the consignment class, the quicker they will get new consignment pianos. The Plan was approved by all the impaired classes except for Class 6, of which the Objecting Creditors, the floor plan lenders, are members.