Net Assets in Liquidation (Tables)

9 Months Ended

Dec. 31, 2012

Net Assets in Liquidation [Abstract]

Schedule of GUC Trust Units

	Trust Units
Outstanding or issuable at September 30, 2012		30,187,804
Issued during the quarter ended December 31, 2012		29,209
Less: Issuable at September 30, 2012		(29,209	)
Add: Issuable at December 31, 2012		10,631
Outstanding or issuable at December 31, 2012		30,198,435

Allowed and Disputed General Unsecured Claims and potential Term Loan Avoidance Action 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, October 1, 2012	$	30,187,736	$	4,060,584		$	1,500,000	$	5,560,584		$	35,748,320
New Allowed General Unsecured Claims, net(3)		10,629		—			—		—			10,629
Disputed General Unsecured Claims resolved or disallowed		—		(301,332	)		—		(301,332	)		(301,332	)
Total, December 31, 2012	$	30,198,365	$	3,759,252		$	1,500,000	$	5,259,252		$	35,457,617

(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.

(3) New Allowed General Unsecured Claims have been reduced for a previously allowed claim of approximately $17.1 million, held by the United States of America that was reduced during the quarter via a setoff of obligations as contemplated by settlement agreements previously approved by the Bankruptcy Court.