Other insolvency processes including liquidation and examinership are used to deal with corporate insolvency. It filed bankruptcy and underwent liquidation in 2019. Companies can be put into Voluntary Administration, Creditors Voluntary Liquidation & Court Liquidation. Chapter 9 is a form of reorganization, not liquidation. It is the debt that has priority for repayment in a liquidation. This is part of a US$168 million asset liquidation. The final liquidation of the company in September 2018 rendered these investments completely worthless. The tax rate on dividends and liquidation proceeds is 5%. As of 2012 it still existed as a corporation in liquidation. The company also announced the liquidation and closing of 226 stores. In January 1928 it went into voluntary liquidation. If the CIRP fails in reviving the company the liquidation process is initiated. The fund Defender Limited has a $523 million claim in the BLMIS liquidation. Liquidation sales began on the same day. This claim is enforceable only when the liquidation and distribution account has been confirmed.