Net Assets in Liquidation (Tables)

6 Months Ended

Sep. 30, 2012

Net Assets in Liquidation [Abstract]

Schedule of GUC Trust Units

Total units outstanding or issuable at June 30, 2012	30,158,595
Units issued during the quarter ended September 30, 2012	121,652
Less: Units issuable at June 30, 2012	(121,652	)
Add: Units issuable at September 30, 2012	29,209
Total units outstanding or issuable at September 30, 2012	30,187,804

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			Term Loan Avoidance Action Claims		Maximum Amount of Unresolved Claims (1)			Total Claim Amount (2)
Total, July 1, 2012	$	30,158,532	$	4,322,530		$	1,500,000	$	5,822,530		$	35,981,062
New Allowed General Unsecured Claims		29,204		—			—		—			29,204
Disputed General Unsecured Claims resolved or disallowed		—		(261,946	)		—		(261,946	)		(261,946	)
Total, September 30, 2012	$	30,187,736	$	4,060,584		$	1,500,000	$	5,560,584		$	35,748,320

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

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