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Anatomy of a Bankruptcy

20 largest creditors in Allegheny bankruptcy*

Friday, January 22, 1999

Name   Nature of claim   Amount
1. MBIA Insurance Corp. insured series of 1996 bonds $306.15 million
2. Graduate Health System bondholders, as a group $160.56 million
3. PNC Bank note and letter-of-credit for 1996 bonds $98 million
4. Aetna/U.S. Healthcare shared-risk contract, premiums $23.64 million
5. HealthAmerica shared-risk contract $16 million
6. Allegiance Healthcare Corp. medical supplies $13.4 million
7. Independence Blue Cross shared-risk contract, premiums $8.68 million
8. Ernst & Young LLP consulting services $6.9 million
9. Amerisource Corp. pharmaceutical supplies $3.57 million
10. Shared Medical Systems Corp. software/consulting $3.49 million
11. Medtronic Inc. medical supplies $2.64 million
12. Guidant pharmaceutical supplies $2.29 million
13. IBM Corp. equipment lease $2.23 million
14. Siemens Medical Systems Inc. equipment lease $1.98 million
15. Deloitte & Touche LLP consulting services $1.45 million
16. Qualmed management services contract $1.34 million
17. Peco Energy utilities $1.22 million
18. Aramark Healthcare Support Service management services $1.21 million
19. Health Data Sciences Corp. patient billing systems $1.19 million
20. The Hartford premiums $1.17 million

*Estimated claims as of July 21, 1998, filing. Total estimated claims have since grown from $1.3 billion to more than $1.5 billion.

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