"Creditors with Canadian-dollar claims will receive between 45 cents and 49 cents on the dollar for their claims, Ernst & Young said, while those with U.S.-dollar claims will get between 41.5 cents and 45 cents on the dollar."

The pensioners get less than half of what they should have gotten while Roth's pension is made whole and Zafirovski's is much higher than warranted.  Now they have to deal with Dunn.  

These guys ruined the company through incompetence, recklessness and possible malfeasance yet the pensioners, who should have first claim, are screwed.