United States Court of Appeals For the First Circuit Nos. 09-1038, 09-1953, 09-2184 JOSEPH IANTOSCA, Individually and as Trustee of the Faxon Heights Apartments Realty Trust and Fern Realty Trust; BELRIDGE CORPORATION; GAIL A. CAHALY; JEFFREY M. JOHNSTON; BELLEMORE ASSOCIATES, LLC; MASSACHUSETTS LUMBER COMPANY, INC., Plaintiffs, Appellees v. STEP PLAN SERVICES, INC.; BENISTAR 419 PLAN SERVICES, INC., Defendants, Appellants. __________ BENISTAR ADMIN SERVICES, INC.; DANIEL CARPENTER; MOLLY CARPENTER; BENISTAR PROPERTY EXCHANGE TRUST COMPANY, INC; BENISTAR LTD.; BENISTAR EMPLOYER SERVICES TRUST CORPORATION; CARPENTER FINANCIAL GROUP, LLC; BENISTAR INSURANCE GROUP, INC.; TRAVELERS INDEMNITY COMPANY; CERTAIN UNDERWRITERS AT LLOYD'S LONDON; TRAVELERS PROPERTY CASUALTY COMPANY OF AMERICA, Defendants.

ERRATA The opinion of this Court, issued on May 3, 2010, should be amended as follows.

On page 6, line 3 of footnote 4, replace "As of creditors' the most recent update" with "As of the creditors' most recent update".