TransformCo sold DieHard for $200 million. Filings indicate that TransformCo also owns the KCD notes now, after the Bermuda Monetary Authority approved the transfer.

This was lower than the up to 40 cents that those claims are expected to receive in Barneys New York's bankruptcy.

Sears and ESL are happy to offload the underfunded pension to the PBGC, given that benefit payments are expected to only decline slowly.

As Sears Holdings' (OTCPK:SHLDQ) bankruptcy case moves along, there continues to be evidence that there is little of value left. DieHard was sold for $200 million, but TransformCo owned that business and also

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