FORM B10 (Of?cral Form 10) (04/04) UNITED STATES BANKRUPTCY COURTSODTHEED DISTRICT OF I PROOF OF CLAIM Name of Debtor Du. we of the case CaseNumber upmzt- em. NOTE Tlus form should not be used to make a clatm for an adnumsu'auve expense ansmg after the commencement A request for payment of an adnumstratrve expense may be ?led pursuant to 11 503 Name of Credrtor (The person or other to whom the debtor owes money or property) \Nb? MA 51: MW 096?) Name and address where notrces should be sent 90.90pr mom ??304 weeps. Abuse-6015 Telephone number an age-.2135: Check box rf you are aware that anyone else has ?led a proof of clarm relatmg to your clarm Attach copy of statement partrculars Check box If you have never recelved any nonces from the bankruptcy court tlus case Check box If the address drffers from the address on the envelope sent to you by the court THIS rs FOR SOUR: USE QNLY Account or other number by credrtor Identr?es debtor Check here CI replaces 1f clarm a prevrously ?led clalm, dated '3 amends Basrs for Clarm Goods sold Servrces performed Money loaned Personal Injury/wrongful death Taxes Cl Retuee bene?ts as de?ned 11 1114(a) El Wages salarles and compensatron (?ll out below) Last four of SS Unpard compensatron for servrces performed mterest or charges from to 0th we er EN COR-M MUDN (date) (date) 2 Date debt was Incurred 3 If court Judgment, date obtained W?l 5 Acorn?? 4 Total Amounttot?Clarm at Time Case Filed WM unsecured) (secured) (pnorlty) (Total) If all or part of your clarm rs secured or to pnonty also complete Item 5 or 7 below Cl Check box If clarm Includes Interest or other charges 1n to the pr1nc1pal amount of the clarm Attach rtermzed statement of all 5 Secured Claun Check box If your clarm rs secured by collateral (mcludrng a of setoff) Brref of Collateral Real Estate Cl Motor Vehrcle Cl Other Value of Collateral Amount of arrearage and other charges at trme case ?led Included 111 secured clarm If any 6 Unsecured Nonprronty Clarm Check box rf a) there rs no collateral or hen securmg your clarm or b) your clarm exceeds the value of the property securing It or If e) none or only part of your clarm rs to pnorrty 7 Unsecured Pnorlty Clarm Cl Check box 1f you have an unsecured pnorlty clarm Amount to pnorrty Specrfy the prrorrty of the clam Cl Wages salarres or (up to $4 925) earned 90 days before ?lrng of the bankruptcy peutron or cessatlon of the debtor busmess rs earher - 11 507(a)(3) Contnbuttons to an employee bene?t plan - 11 507(a)(4) Up to $2 225* of deposrts toward purchase lease or rental of property or servrces for personal farmly or household use - 11 507(a)(6) Alunony marntenance or support owed to a spouse former spouse or - 11 507(a)(7) [3 Taxes or penaltres owed to governmental umts-ll 507(a)(8) [3 Other - Spethy paragraph of 11 507(a)( *Amounts are subject to adjustment on 4/1/07 and every 3 years thereafter respect to cases commenced on or after the date of adjustment Cl El proof of clarm 9 Supporting Documents not avarlable explain If the documents are volummous attach a summary 10 Date-Stamped Copy addressed envelope and copy of proof of clarm 8 Credits The amount of all payments on clarm has been credrted and deducted for the purpose of makrng Attach copres of supportmg documents such as pronussory notes purchase orders rnvorces rtemrzed statements of runmng accounts contracts court judgments mortgages secunty agreements and evrdence of perfectrou of hen DO NOT SEND ORIGINAL DOCUMENTS If the documents are To recerve an acknowledgment of the ?lrng of your alarm enclose a stamped self- Turs SPACE rs FOR COURT Use ONLY FILED NOV 0 1 2001: BMC Date to/27/0?I and the name and trtle If any of the credrtor or other person authonzed to ?le clatm (attach copy of power of attorney If any) BnuE DER Ass?amvsmu?k Penalty for presentmg fraudulent clatm Fme of up to $500 000 or for up to 5 years or both 18 USC 132 and 3571 IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION In Re Chapter 11 K161 Bros 011 Company, Inc and Case No KP 011, Inc Case No 04-11 Debtors o1nt1y Adm1n1stered under Case No PROTECTIVE PROOF OF CLAIM OF THE INDIANA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT AGAINST KIEL BROS OIL COMPANY, INC AND KP OIL, INC DEBTORS The Ind1ana Department of Env1ronmental Management ?les th1s protectlve proof of cla1m Th1s protectlve proof of c1a1m relates to the env1ronmental ob11gat10ns that K1el Bros 011 Company, Inc and KP 011, Inc (?K1el?) must perform 1n order to be 1n compllance w1th env1ronmental laws 1 In the State of Ind1ana, IS the regulatory agency charged w1th the respon31b111ty of enforcmg statutes and regulatlons desrgned to protect the publlc health and env1ronment These statutes 1nc1ude and are not to Ind1ana Code 13-7 et seq A1r Pollutlon Control, IC 13-18 et seq Water Pollutlon Control, IC 13-20 et seq Solld Waste Management, IC 13-22 et seq Hazardous Waste Management, IC 13?24 et seq Petroleum, IC 13-25 et seq Hazardous Substances, and IC 13-27 et seq Industnal Pollutlon and Safe Matenal These statutes 1ncorporate by reference several federal env1ronmenta1 statutes 1nc1ud1ng the Resource Conservatlon and Recovery Act (RCRA) 42 Sec 6901 et seq Clean Water Act (CWA), 33 sec 1251 et seq Clean A1r Act (CAA), 42 sect 7401 et seq and the Comprehenswe Env1ronmental Pr Response, Compensatlon, and L1ab111ty Act (CERCLA), 42 see 9601 et seq In furtherance of the goals of these statutes has promulgated several regulatlons 2 Krel owned and operated numerous fa01llt1es 1n the state of Ind1ana These famhtres con31sted mamly of but not entrrely of d1rect retall conven1ence store operatlons where petroleum products were sold and wholesale and of petroleum products bulk fac111t1es As a part of these operatlons, Klel owned and operated underground storage tanks and above ground storage tanks 3 cla1m 18 based upon a rev1ew of records whereln K161 not1f1ed of 1ts or operatlon of fac1l1t1es and later not1f1ed of a release from 1ts fac111t1es Please see attached 1ncorporated herem 4 L1ab111ty eXISts to the State of Ind1ana for the releases mto the env1ronment IC 13-23-13-1 requ1res the owner or operator of an underground storage tank to undertake correctlve actlon w1th respect to any release of a regulated substance IC 13-24-1-1 requ1res an owner or operator or a respon31ble person to perform a removal or remedlal actlon to address a release of petroleum at a petroleum fac1hty IC 13-25-4-9 requ1res a respon31ble person to conduct a removal or remedlal actlon to correct a release or threatened release of a hazardous substance from a fac111ty or Slte 1n Indlana Add1t10nally, 28 Sec 959(b) requ1res that a debtor 1n possess1on manage the property to comply WIth non-bankruptcy law Therefore, Klel must comply w1th Indlana?s env1ronmental laws See In re C0 963 2d 1449, 1460-1461 (11?h 1992), In re Wall Tube Metal Products Co, 831 2d 118, 121-122 (6th C1r 1987) 5 IDEM estrmated a contmgent est1mated cla1m for response costs that 18 at a substantlal to mom post conf1rmatlon 1f Klel falls to meet 1ts env1ronmental obhgatrons estlmate 1s pnmarrly based upon mformanon concemlng Slte and ant1c1pated remed1at10n Informatron prov1ded by Krel or 1ts agents IDEM also conSIdered hrstorlcal or past expendrture data at s1tuated srtes Indlana to est1mate a potentlal cost amount for any future clean up ob11 gat1on However, payment of these estlmated cleanup costs would not be a satlsfactory resolutlon of Klel?s 11ab111ty 6 Sectlon 502(0) of the Bankruptcy Code mandates that ?there shall be estlmated for purposes of allowance under sectron?(l) any contmgent or unhqurdated cla1m, the or 11qu1dat1on of as the case may be, would unduly delay the case 11 sec 501(c) cla1m1s contmgent because the Debtors? remed1at1on obllgatlons at the s1tes are ongomg If the K1el were to cease 1ts act1v1t1es at these Sltes, IDEM would be saddled post pet1t10n costs to complete the correct1ve actlon at the Sltes These post pet1t10n costs would be based on pre-petltron conduct and may pOSSIbly be subject to As set forth 1n the C1rcu1t deCIS1on of In re Steve Abbate United States ofAmerzca, Internal Revenue Servzce, Department of Treasury 187 9 (1995) ?a duly executed proof of cla1m ?led the Bankruptcy Court 13 puma fame ev1dence of the va11d1ty and amount of a cla1m 11 sec 502, Bakr Rule 3001 7 Th1s proof of cla1m1s protectrve as 1t relates to Kxel?s obhgatlons dlscussed hereln K161 must comply envrronmental obllgatlons 1mposed by law NotW1thstand1ng, cla1m lS ?led 1n order to protect the State of Indlana?s w1th respect to Krel?s enwronmental obhgatlons if?: i: 8 spec1flcally reserves the r1ght to take future actions to enforce envrronmental laws and regulatlons agalnst Km] 9 By f111ng protectlve proof of dam, IDEM does not walve any of the State of Indlana or IDEM nor walve any to electlon of remedles or 1mpos1tlon of env1ronmental ob11 gatlons 10 IDEM reserves the ?ght to amend proof of dam 1f necessary to assert subsequently dlscovered a State Form 4336 DEPARTMENT OF ENVIRONMENTAL MANAGEMENT INDIANAPOLIS OFFICE MEMORANDUM Date October 26, 2004 To Tom Baker, Sectlon Thru Harry Atk1nson, Sectlon Chlef, Cost Recovery Sectlon Chlef, State Cleanup Sectlon Of?ce of Legal Counsel Of?ce of Land Quahty From Lynette Schrowe Manager, State Cleanup Sect1on Of?ce of Land Quahty Subject Proof of Cla1m Bankruptcy Source K1el Bros 011 Company, Inc Faculty ID Number 1995-11-125 Franfort Bulk Termmal 1009 Rossv1lle Road Frankfort, Ind13na 46041 The s1te IS an actlve bulk termmal On November 25, 1995 an above ground storage tank was over?lled, releasmg approx1mately 2,200 gallons of red dye dresel fuel The ad] acent property to the south was a former bulk termmal, owned by I-Ilghpomt 011 and leased by K1e1 Bros The recent free product release extends onto the nghpomt property The two propertles are cons1dered as one Slte Subsurface 1nvest1gatlons began 1n November 1995 There have been 17 momtor well 1nstallatlons, 1nclud1ng four temporary momtor wells (one 1nch Geoprobe wells) The temporary mon1tor1ng wells are Inadequate and should be replaced Some mon1tonng wells have been destroyed and should be replaced A remedratlon system was 1nsta11ed Groundwater 1s pumped from the ground v1a recovery wells the water 1s then pumped 1nto an 011 water separator It rs then pumped 1nto the actrvated carbon vessel and IS 1nto the Frankfort sanltary sewer levels of TPH remaln 1n the subsurface 5011 and have not been addressed Free product recovery 18 ongomg Estlmated Cleanup 00 USA ?mi: 1 I -. 3.1.4? 4a ExpressParkageSemce Packagvsw upmsalbs Delwary may be later mas. (E St ht Fe andar Overmq Fed Join?. Next busun ss ohemoon ann "min dehvomouhcrl acarinn Senders Name FedEx ZDay [j FedEx Express Saver If econdhusmus day day A l?-S Mummumchamen Ono mutilate b. 4b EXP FrPIghtSeNIce 20 ht DC i? 5 L5 mm?) New Address MM Doomed value mm A 3w giggly FedExPa Other Includes FedEx Pak, FedEx Large PakandFedEXS?Imva 2 Your Internal Bull: Reference 1 . "9 DO 0 Spocral .n H, mm 11 SAnmAYoeiv-uv HOLDWeekday 3 Avaiabioormorh?m atFedExLocahon RecupwntMar-gm Notmilauefor Human Name 3 phone togekthIPcodu FedEwastOmmgM ?wmm?a ?Warns! ho $an goo?? selectlocmn Com an No DYes mpm?snocmmn 9335mm!) kg mm Declaration not mad Cargo Aircraft Only OH Address\ 7 Paymem am(11:10 Up To HOLD ?Wham ?r?mm DRempIent Party Credrt Card DCash/Check Deptl?mrISnnelRoom t: Dc" {0 A humus Murmur? iv 00 EHSD 3??5 Cred?n?ardAum a a as "Dur Seobackfordetalls 6" a 8 Role? Myandh? claims AsPVIsltourWobslte OGoFodEx?800 3 3 Rev mo/m Panl?l57612 ?1994 MIMEX PRINTEDINUSA WI 08 I emzmmomry OVERNIGHT MON 8450 5771 3495 5983 De'Wer By REG 90245 A1 XH AVYA WW FORM 810(Of?CIal Form 10) (04/04) UNITED STATES BANKRUPTCY COURT DISTRICT OF I PROOF OF CLAIM Case Number Name ofDebtor ClamPAnY? Ma. NOTE form should not be used to make a clalm for an expense after the commencement of the case A request for payment of an expense may be ?led pursuant to 11 503 Name of Credltor (The person or other to whom the debtor owes Ch eck box If you are aware that money or property) inb??u? I OF anyone else has ?led a proof of em EDSME ML clalm relatlng to your clalm Attach copy of statement partlculars Name and address where notlces should be sent El Check box If you have never recelved any notlces from the 30$ (,Ols bankruptcy court In case ?00 SENKTE AVE \?50 7" Cl Check box If the address dlffers ?bf L5 Abw?_ (00' 5 from the address on the envelope Te ephone number 7?}2 75 1'6 sent to you by the court THIS Is FQR COURT USE ONLY Account or other number by credltor Identl?es debtor Check here replaces 1f clalm a prevrously ?led clalm, dated. \?lcn? l- 0'5 [3 amends 1 Basrs for Clalm cows 501d Retlree bene?ts as de?ned In 11 1114(a) Servrces performed Wages salarles and compensatlon (?ll out below) Cl Money loaned Last four d1ng of SS Cl Personal Injury/wrongful death Unpald compensatlon for servrces performed Taxes )9 Other aw MICK) ?0 (date) (date) 2 Date debt was Incurred 3 If court Judgment, date obtalned HTotal Amount of Clalm at Time Case ?led 2MWM (unsecured) (secured) (pnonty) (Total) If all or part of your clalm 15 secured or to pnonty also complete Item 5 or 7 below El Check box If clalm Includes Interest or other charges In to the prInpral amount of the clalm Attach Itermzed statement of all Interest or charges 5 Secured Clalm 7 Unsecured Prlorlty Clalm Check box If your clalm 15 secured by collateral (Includlng a Check box If you have an unsecured prlorlty clalm of setofl) Amount to prlorlty Bflef 0f Collateral Spec1fy the pnonty of the Real Estate Cl Motor Vehlcle Wages salanes or (up to $4 925) earned 90 Other??__ days before ?llng of the bankruptcy petltlon or cessatlon of the debtor busmess lS earller - 11 507(a)(3) Value of Collateral 3 Cl to an employee bene?t plan - 11 507(a)(4) Up to $2 225* of deposrts toward purchase lease or rental of Amount of arrearage and other charges case ?led Included In proper or SCWICCS for personal fanuly 0T use 11 507(a)(6) Allmony mamtenance or support owed to a spouse former spouse or 11 507(a)(7) Taxes or penaltles owed to governmental unlts-ll 507(a)(8) secured clalm If any 6 Unsecured Nonprlorlty Clalm Check box If a) there Is no collateral or llen securlng your Other - SpeCIfy paragraph 0f 11 507(a)( clalm or b) your clalm exceeds the value of the property securmg It or *Amouuts are subject to adjustment on 4/1/07 and every 3 years thereafter 1f c) none or only part of your damn 15 to prlorlty respect to cases commenced on or after the date of adjustment 8 Credits The amount of all payments on clalm has been credtted and deducted for the purpose of maklng THIS SPACE Is FOR COURT USE ONLY proof of clalm Fl LED 9 Documents Attach coples of supportmg documents such as pronussory notes purchase orders Invmces Itemlzed statements of accounts contracts court Judgments mortgages securlty NOV 0 1 2001} agreements and evrdence of perfectlon of hen DO NOT SEND ORIGINAL DOCUMENTS If the documents are not avallable explaln If the documents are volurmnous attach a summary 10 Date-Stamped Copy To recelve an acknowledgment of the ?llng of your clalm enclose a stamped self- addressed envelope and copy of proof of clalm Date and the name and tltle If any of the credltor or other person authonzed to ?le Bros clalm (attach copy of power of attorney lf any) 10/17/57 35.4ka Baa-ca 11? PM 05?. #5877 Cam-tam All!? Penalty for presentmg fraudulent clatm ?ne of up to $500000 or Impnsoument for up to 5 years or both 18 152 and 3571 IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION In Re Chapter 11 Krel Bros 011 Company, Inc and Case No 04-11121-BHL-11 KP 011, Inc Case No 04-11 167-FJO-11 Debtors Jomtly Adm1mstered under Case No 04-11121-BHL-11 PROTECTIVE PROOF OF CLAIM OF THE INDIANA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT AGAINST KIEL BROS OIL COMPANY, INC AND KP OIL, INC DEBTORS The Ind1ana Department of Envrronmental Management ?les th1s protectrve proof of cla1m protectlve proof of cla1m relates to the env1ronmental obllgatlons that Klel Bros 011 Company, Inc and KP 011, Inc (?Klel?) must perform 1n order to be 1n comphance w1th env1ronmental laws 1 In the State of Ind1ana, rs the regulatory agency charged W1th the respon31b111ty of statutes and regulatlons des1gned to protect the publlc health and env1ronment These statutes Include and are not l1m1tedto Ind1ana Code 13?7 et seq A1r Pollutlon Control, IC 13?18 et seq Water Pollutlon Control, IC 13-20 et seq Waste Management, IC 13-22 et seq Hazardous Waste Management, IC 13-24 et seq Petroleum, IC 13-25 et seq Hazardous Substances, and IC 13-27 et seq Industnal Pollutron and Safe Materlal These statutes 1ncorporate by reference several federal env1ronmental statutes 1nclud1ng the Resource Conservatron and Recovery Act (RCRA) 42 Sec 6901 et seq Clean Water Act (CWA), 33 sec 1251 et seq Clean A1r Act (CAA), 42 sect 7401 et seq and the Comprehenswe Envrronmental EXHIBITL. Response, Compensatlon, and L1ab111ty Act (CERCLA), 42 sec 9601 et seq In furtherance of the goals of these statutes IDEM has promulgated several regulatlons 2 Klel owned and operated numerous fac111tles 1n the state of Ind1ana These fa0111t1es con31sted mamly of but not entlrely of d1rect retall convenlence store operat10ns where petroleum products were sold and wholesale and d1str1butlon of petroleum products bulk As a part of these operat10ns, Klel owned and operated underground storage tanks and above ground storage tanks 3 cla1m 13 based upon a rev1ew of records whereln K161 not1f1ed IDEM of 1ts or operat10n of fa0111tles and later not1f1ed IDEM of a release from 1ts Please see attached 1ncorporated herem 4 L1ab111ty ex13ts to the State of Indlana for the releases Into the env1ronment IC 13-23-13-1 requ1res the owner or operator of an underground storage tank to undertake correctlve actlon W1th respect to any release of a regulated substance IC 13-24-1-1 requ1res an owner or operator or a person to perform a removal or remedlal actlon to address a release of petroleum at a petroleum IC 13-25?4-9 requ1res a responSIble person to conduct a removal or remedlal actron to correct a release or threatened release of a hazardous substance from a fac1hty or Slte 1n Ind1ana 28 Sec 959(b) requ1res that a debtor 1n possess10n manage the property to comply W1th non-bankruptcy law Therefore, Klel must comply W1th Ind1ana?s env1ronmental laws See In re C0 963 2d 1449, 1460-1461 (11';h 1992), In re Wall Tube Metal Products Co, 831 2d 118, 121-122 (6th Cll? 1987) A 5 IDEM estlmated a contmgent estrmated cla1m for response costs that IDEM 13 at a substantlal ask to 1ncur post con?rmatlon 1f Klel falls to meet 1ts env1ronmental obl1gatlons Th1s estlmate IS pnmanly based upon mformatlon concemlng s1te and ant1c1pated remed1at1on Informatlon prov1ded by Klel or 1ts agents IDEM also con31dered hlstorlcal or past expendlture data at 51m11arly Sltuated s1tes 1n Indlana to estlmate a potentral cost amount for any future clean up obhganon However, payment of these estlmated cleanup costs would not be a satlsfactory resolutlon of Klel?s 11ab111ty 6 Sectlon 502(c) of the Bankruptcy Code mandates that ?there shall be estlmated for purposes of allowance under sect1on?(1) any contmgent or unllquldated cla1m, the f1x1ng or l1qu1datlon of wh1ch, as the case may be, would unduly delay the case 11 sec 501(c) cla1m lS contmgent because the Debtors? remedlatlon obllgatlons at the Sltes are ongomg If the Klel were to cease 1ts act1v1t1es at these s1tes, IDEM would be saddled w1th post petltron costs to complete the correctrve act1on at the srtes These post petltron costs would be based on pre-petltlon conduct and may poss1bly be subject to As set forth 1n the C1rcu1t dec1s10n of In re Steve Abbate Unzted States ofAmerzca, Internal Revenue Servzce, Department of Treasury 187 9 (1995) ?a duly executed proof of cla1m ?led w1th the Bankruptcy Court IS pnma fac1e ev1dence of the va11d1ty and amount of a cla1m 11 sec 502, Bakr Rule 3001 7 proof of cla1m IS protectlve as 1t relates to Klel?s Injuncuve obhgatmns dlscussed hereln Klel must comply W1th env1ronmental obhgatlons Imposed by law Notwuhstandmg, th1s cla1m 1s ?led 1n order to protect the State of Indlana?s respect to Klel?s env1ronmental obllgat1ons EXHIBIT Pl 8 IDEM reserves the to take future actlons to enforce envxronmental laws and regulatrons agalnst Klel 9 By th1s protectlve proof of dam, IDEM does not walve any of the State of Indlana or nor walve any to electlon of remedles or 1mpos1t10n of envrronmental obllgatlons 10 IDEM reserves the to amend proof of dam If necessary to assert subsequently dlscovered 11ab111t1es State Form 4336 DEPARTMENT OF ENVIRONNIENTAL MANAGENIENT INDIANAPOLIS OFFICE MEMORANDUM Date October 26, 2004 To Tom Baker, Sectlon Thru Harry Atkmson, Sectlon Chlef, Cost Recovery Sectlon Chlef, State Cleanup Sectlon Of?ce of Legal Counsel Of?ce of Land Quahty From Ryan Groves Pro_]ect Manager, State Cleanup Sectlon Of?ce of Land Quahty Subject Proof of C1a1m Bankruptcy Source K1e1 Bros 011 Company, Inc Fac1llty ID Number 1997-01?034 Franklm, Johnson County A petroleum occurred at K161 Bros locatlon due to over?lhng of a tank The petroleum sp1ll ran offs1te down the street and Into a storm dram From that po1nt 1t ran mto Youngs Creek 1n contammatlon of $011 and poss1bly groundwater contammatlon In add1tlon, Klel Brothers whrle excavatmg contammated sorl dlscovered that there was h1stonca1 contammatlon at th1s s1te The envrronmental 1nvest1gat10n IS on gom ML FORM 1310 (Of?CIal Form 10) (04/04) 7 UNITED STATES BANKRUPTCY COURT Eggs-:82 DISTRICT OF tht??JA I PROOF OF CLAIM Name of Debtor Case Number Du. Canteens. DL NOTE ThIs form should not be used to make a clan for a?dnumstrauve expense after the commencement of the case A request for payment of an admmIstratIve expense may be ?led pursuant to ll 503 Name of CredItor (The person or other to whom the debtor owes money or property) ?9 DEPA RT Mm bF Check box If you are aware that anyone else has ?led a proof of clarm relatmg to your claIm Attach ENVI RON mnmewm (I DEM) copy of statement gIvmg partIculars Name and address where notlces should be sent Cl Check box 1f you have never \bb (no! 6 recelved any notrces from the bankruptcy court In case ?00 AT: PA) ?3 0 q? Check box If the address drffers tr)? LS A9201, @075? from the address on the envelope Te ep one number 3 (7&2 $1 6? sent to you by the court THIS Specs 15 FOR COURT USE ONLY Account or other number by credItor Identi?es debtor Check here replaces a 1f clarm Cl amends a preVIously ?led claIm, dated 1 8355 for ClaIm ?3 Goods sold Retrree bene?ts as de?ned 11 1114(a) Servrces performed Wages salartes and compensatlon (?ll out below) Money loaned Last four of SS CI Personal Injury/wrongful death Unpard compensatton for servrces performed Taxes Other aw Leak Mum {mm (date) (date) 2 Date debt was Incurred 3 If court Judgment, date obtained ?olo- zoo; 4 Total Amount of Claim at Time Case Filed 2. cecal? \05 Ghent/l ?om (secured) non Tatar I Ball or part of your clarm IS secured or to pn?t?y Item 5 or 7 below ty Plus Cl Check box If claIm Includes Interest or other charges In addItIon to the amount of the clam Attach Itermzed statement of all I) Interest or addItIonal charges 5 Secured ClaIm 7 Unsecured Pnonty Clatm Check thIs box If your clarm 18 secured by collateral (IncludIng a [3 Check thIs box If you have an unsecured pnorrty clarm ht ?g 0 SC 0 0 Amount entItled to prlonty Brlef DescrIptIon of Collateral Specrfy the pnonty of the clarm Real Estate Cl Motor Vehrcle Wages salarres or (up to $4 925) earned 90 days before ?llug of the bankruptcy petItIon or cessatton of the debtor busmess lS earlIer 11 507(a)(3) to an employee bene?t plan - 11 507(a)(4) Up to $2 225* of deposrts toward purchase lease or rental of Amount of arrearage and other charges at t1me cge ?leg Included In property or SBWICCS for per 5003] famIly or household use 11 5 secured claIm If any 507(a)(6) El AlImony marntenance or support owed to a spouse former spouse or - 11 507(a)(7) [1 Taxes or penaltres owed to governmental unIts-ll 507(a)(8) Value of Collateral 6 Unsecured Nonprlorlty Claim 3 Check thIs box If a) there IS no collateral or lIen securmg your Other SPec?fy paragraph 0f 11 507(a)( clam or b) your clatm exceeds the value of the property securmg It or *Amounts are subject to adjustment on 4/1/07 and every 3 years thereafter If C) none or only part of your clarm 15 to pnonty respect to cases commenced on or after the date of adjustment 8 Credlts The amount of all payments on clatm has been credIted and deducted for the purpose of making thIs proof of dam THIS SPACE Is FOR COURT USE ONLY 9 Supporting Documents Attach copies of supportmg documents such as pronussory notes purchase LED orders Invorces ItemIzed statements of runmng accounts contracts court Judgments mortgages secunty agreements and evrdence of perfection of hen DO NOT SEND ORIGINAL DOCUMENTS If the documents are NOV 0 1 2001? not avaIlable explam If the documents are volummous attach a summary 10 Date-Stamped Copy To recerve an acknowledgment of the ?lmg of your clarm enclose a stamped self- BMC addressed envelope and copy of thIs proof of clarm Date and the name and ntle If any of the credItor or other person authonzed to ?le Kw. Bros thIs clalm (attach copy of power of attorney If any) 0 2 mm 7/9" 8m Dev. #557: mesa/m ?452 Penalty for presentmg fraudulent claim ?ne of up to $500000 or Impnsonment for up to 5 years or both 18 152 and 3571 IN THE UNITED STATES BANKRUPTCY COURT FOR TIE SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION In Re Chapter 11 K161 Bros 011 Company, Inc and Case No KP 011, Inc Case No Debtors Jomtly Adm1n1stered under Case No 04-11121-BHL-11 PROTECTIVE PROOF OF CLAIM OF THE INDIANA DEPARTMENT OF ENVIRONMENTAL MANAGEMENT AGAINST KIEL BROS OIL COMPANY, INC AND KP OIL, INC DEBTORS The Ind1ana Department of Env1ronmental Management ?les protectlve proof of c1a1m Th1s protectlve proof of cla1m relates to the env1ronmental obllgatlons that Kiel Bros 011 Company, Inc and KP 011, Inc (?K1el?) must perform 1n order to be 1n compllance w1th envrronmental laws 1 In the State of Ind1ana, IDEM IS the regulatory agency charged W1th the of statutes and regulatrons des1gned to protect the publlc health and env1ronment These statutes 1nclude and are not hmlted to Ind1ana Code 13-7 et seq A1r Pollutron Control, IC 13-18 et seq Water Pollutlon Control, IC 13-20 et seq Sohd Waste Management, IC 13-22 et seq Hazardous Waste Management, IC 13-24 et seq Petroleum, IC 13-25 et seq Hazardous Substances, and IC 13-27 et seq Industrral Pollutron and Safe Matenal These statutes 1ncorporate by reference several federal env1ronmental statutes 1nclud1ng the Resource Conservatlon and Recovery Act (RCRA) 42 Sec 6901 et seq Clean Water Act (CWA), 33 sec 1251 et seq Clean Arr Act (CAA), 42 sect 7401 et seq and the Comprehens1ve Envrronmental EXHIBIT 9 Response, Compensatlon, and L1ab111ty Act (CERCLA), 42 sec 9601 et seq In furtherance of the goals of these statutes IDEM has promulgated several regulatlons 2 Km] owned and operated numerous facr11t1es 1n the state of Ind1ana These fac111tles ma1nly of but not entlrely of d1rectreta11 convemence store operatrons where petroleum products were sold and wholesale and d1stnbut1on of petroleum products bulk faC111t1es As a part of these operatlons, Klel owned and operated underground storage tanks and above ground storage tanks 3 cla1m1s based upon a rev1ew of records whereln Klel notr?ed IDEM of 1ts ownersh1p or operatlon of faCIhtles and later notrerd IDEM of a release from 1ts fac111t1es Please see attached Exh1b1t 1ncorporated herem 4 L1ab111ty ex1sts to the State of Ind1ana for the releases mto the envrronment IC 13?23-13-1 requ1res the owner or operator of an underground storage tank to undertake correct1ve actlon w1th respect to any release of a regulated substance IC 13-24-1?1 requ1res an owner or operator or a responS1ble person to perform a removal or remedlal actlon to address a release of petroleum at a petroleum fac111ty IC 13-25-4?9 requ1res a respons1ble person to conduct a removal or remedlal act1on to correct a release or threatened release of a hazardous substance from a faCIhty or s1te 1n Ind1ana Add1t10nally, 28 Sec 959(b) requ1res that a debtor 1n possess1on manage the property to comply W1th non-bankruptcy law Therefore, must comply w1th Ind1ana?s env1ronmental laws See In re C0 963 2d 1449, 1460-1461 (11th C1r 1992), In re Wall Tube Metal Products Co 831 2d 118, 121?122 (6th C1r 1987) 5 IDEM estlmated a estlmated cla1m for response costs that IDEM Is at a substantlal to 1ncur post 1f Klel falls to meet 1ts env1ronmental ob11 gatlons estlmate 1s prlmanly based upon 1nformat1on concernln Slte and remedlatlon 1nformatlon prov1ded by Krel or 1ts agents also cons1dered hlstoncal or past expendlture data at Sltuated srtes 1n Ind1ana to estrmate a potentlal cost amount for any future clean up obhgatlon However, payment of these estlmated cleanup costs would not be a satlsfactory resolutlon of Klel?s 11ab111ty 6 Sectlon 502(0) of the Bankruptcy Code mandates that ?there shall be estlmated for purposes of allowance under sectlon?(l) any or unhquldated cla1m, the ?xmg or l1qu1dat10n of Wthh, as the case may be, would unduly delay the case 11 see 501(c) cla1m lS because the Debtors? remedlatlon obhgatlons at the s1tes are ongomg If the were to cease act1v1t1es at these Sltes, IDEM would be saddled w1th post petrtlon costs to complete the correctlve actlon at the srtes These post petltlon costs would be based on pre-petltlon conduct and may poss1bly be subject to d1scharge As set forth 1n the C1rcu1tdec1sron of In re Steve Abbate Unzted States ofAmerzca, Internal Revenue Servzce, Department of Treasury 187 9 (1995) ?a duly executed proof of dam flled W1th the Bankruptcy Court IS pnma fame ev1dence of the va11d1ty and amount of a cla1m 11 sec 502, Bakr Rule 3001 7 proof of cla1m lS protect1ve as 1t relates to Klel?s obllgatlons dlscussed herem Klel must comply w1th envrronmental ob11 gatrons Imposed by law th1s cla1m 1s f11ed1n order to protect the State of Ind1ana?s w1th respect to Klel?s envrronmental ob11 gatlons EXHIBIT 9' 8 speCIflcally reserves the to take future actlons to enforce env1ronmental laws and regulatlons agamst Km] 9 By f111ng th1s protectlve proof of dam, does not wa1ve any of the State of Indlana or IDEM nor wa1ve any to electlon of remedles or Imposmon of env1ronmental obllgatlons 10 IDEM reserves the to amend proof of c1a1m1f necessary to assert subsequently dlscovered 11ab111t1es TWL i3 EXHE )3 f? KIel Brothers (Owner #924), Active LUST Sltes 09l17/2004 Est Cost for Ho LUST LUST Status Cleanup Faculty Name Street Address City Zip Code 11 199801548 CAP Approved 100,000 Johnson OII Blgfoot #067 5208 10th St Speedway 46224 529 200003522 CAP Approved 50,000 Versailles Pump Us 50 421 Versailles 47042 200004503 666 199312542 Recd 30,000 Newburgh Puck Pump 4011 Hwy 261 Newburgh 476302660 138 2533 199906525 CAP Approved 200,000 Marathon 729 Sr 39 Bypass 46151 Bulk Plant 4801 199806511 CAP Approved 35 100,000 Klel Bros 31 3175 Washington St Columbus 47201 Washington St Bulk Plant 4862 199003558 CAP Approved 200,000 Klel Bros OII Garden CIty 850 JoneSVIlle Rd Columbus 47201 Servuce 4868 199110546 Release only 150,000 Bargersvulle Marathon Sr 135 Sr 144 Bargersvulle 46106 Station 4870 199002041 CAP Approved 100,000 Wanamaker PIck Pump 8404 Southeastern I Indianapolis 46239 199002523 199205164 5387 199306533 CAP Approved 110,000 Oak 2119 Morgan Ave Evansvulle 47711 199401509 Marathon 5391 199511543 CAP Approved 195,000 Marathon OII North Park 4701 1st Ave 47711 5422 199210516 CAP Approved 210,000 Gas and Food 1600 Green RIver 47715 199901076 7279 200312192 No ISC 500,000 Oakland City 76 #150 111 Morton St Oakland 47660 7280 200202073 CAP Approved 240,000 Wlnsow Tobacco Road Hwy 61 Winslow 47598 1486 7282 199902179 CAP Approved 140,000 Princeton North Tobacco 403 Main St Princeton 47670 Road 152 7283 200010500 SC Approved 275,000 Petersburg Tobacco Road Sr 57 56 Petersburg 47567 151 8033 200207516 Recd 385,000 Wally Gas 335 Mam St JasonVIlle 47438 Grocery 9609 199903503 CAP Approved 50,000 Johnson Junction #7 9107 Hwy 24 Roanoke 46783 10153 199301538 NFA pending 75,000 Johnson Oll Blgfoot #045 5273 38th St Indianapolis 46218 disposal documentation 11207 200212508 CAP 240,000 Splceland Marathon #257 5709 Sr 3 Splceland 47385 11668 199301012 FSI Recd 200,000 Hucks Food Stores 309 915 Mam Dunkirk 47336 199503543 13748 No report Unknown Unknown Cypress Servnce 10366 SR 11 Seymour 47229 14788 200008516 CAP Approved 265,000 123 3rd Ave Tobacco Road 123 3rd Ave Jasper 47546 226 17694 200303513 SC Approved 335,000 3100 FIrst Ave Tobacco 3100 1st Ave Evansvulle 47710 Rd 17695 199201598 GW data only 140,000 Jr Food Mart 520 Barker Ave 47712 17697 199202527 Need so:l data 150,000 Jr Food Mart 3500 Hogue Rd 47712 19889 199606175 CAP Approved 200,000 Marathon Old 37 5425 Hwy 37 Bloommgto 47401 20266 199201510 lnactIve, no data 500,000 Marathon Oll Randall's 10666 Sr 662 Newburgh 47630 Newburgh SerVIce 22697 199011014 ISC Received 300,000 Mulberry Tobacco Road 202 Jackson Mulberry 46058 199402184 #18 23020 200104501 No data, INDOT 200,000 Stones Marathon 2710 Sr 135 Ste I Greenwood 46142 #161 Subtotal $5,640,000 Operated Kleld Brothers But Not Owned By Klel Brothers LUST LUST Status Est Cost Name Street Address City le Code for Cleanup 4451 198906510 Received, $500,000 Davrs Automotive of 300 West 11th St Bloommgto 47404 Inactive Indiana 4660 199507518 No $500,000 Broadway Marathon #115 2905 Broadway Evansvulle 47712 5380 199210149 CAP Approved $50,000 Highland Village Marathon 4001 3rd St Bloommgto 47404 5588 200107511 FSI Recelved $300,000 Tobacco Road 3401 Memorial DI Muncne 47302 8959 199403534 ISC Received $500,000 Union 76 Liberty Carter's 101 MaIn Liberty 47353 199911531 Servnce 12629 199306501 No ISC $500,000 Storm Mart 358 Buckeye Osgood 47037 15197 199304511 FSI Received $300,000 Shegog's l-65 Chevron 400 Court Ave JeffersonVIl 47130 Subtotal $2,650,000 Total $8,290,000 EXHIBIT Rf) Imp-4M genegge gill: 1 From - Date at; '95, 1:15:53? . ,e Senders N__ame (K lek\ - .4.sz l?pa?Mm MW. Melee; 4a Express Packaqe Semre Package sup to 150115 Delivery may be [nor sorm area Wedlix Pnonty LJ FedEx Standard Fede ?rst thusmess rmmang Next busrness allemuon Earhn ewhuslm to ?but lac anon ?a ?g?mr?s Saver FedEx Enva rvatonotavmlabls Mrmmum cm a One rate 4b Express Freight Servrce Park 1501b: very may be later In some areas BM FedEx mayW Freught? [j FedEx ZDay Freught ma 3Dax?recght Address\ 0 To HOLD ?Wm Addre