Net Assets in Liquidation (Tables)

3 Months Ended

Jun. 30, 2012

Net Assets in Liquidation [Abstract]

Schedule of GUC Trust Units

	Trust Units
Total units outstanding or issuable at March 31, 2012		30,036,945
Units issued during the quarter ended June 30, 2012		113,112
Less: Units issuable at March 31, 2012		(113,114	)
Add: Units issuable at June 30, 2012		121,652
Total units outstanding or issuable at June 30, 2012		30,158,595

Summary of the Allowed and Disputed General Unsecured Claims and potential Avoidance Action General Unsecured Claims

(in thousands)	Allowed General Unsecured Claims		Disputed General Unsecured Claims			Avoidance  Action General Unsecured Claims		Maximum Amount of Unresolved Claims (1)			Total Claim Amount (2)
Total, April 1, 2012	$	30,036,882	$	5,205,266		$	1,500,000	$	6,705,266		$	36,742,148
New Allowed General Unsecured Claims		121,650		—			—		—			121,650
Disputed General Unsecured Claims resolved or disallowed		—		(882,736	)		—		(882,736	)		(882,736	)
Total, June 30, 2012	$	30,158,532	$	4,322,530		$	1,500,000	$	5,822,530		$	35,981,062

(1) Maximum Amount of Unresolved Claims represents the sum of Disputed General Unsecured Claims and Avoidance Action General Unsecured Claims.

(2) Total Claim Amount represents the sum of Allowed General Unsecured Claims and Maximum Amount of Unresolved Claims.