Net Assets in Liquidation (Tables)

3 Months Ended

Jun. 30, 2013

Net Assets in Liquidation [Abstract]

Schedule of GUC Trust Units

	Trust Units
Outstanding or issuable at March 31, 2013		30,227,314
Issued during the period		28,879
Less: Issuable at beginning of period		(28,879	)
Add: Issuable at end of period		55,487
Outstanding or issuable at June 30, 2013		30,282,801

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, March 31, 2013	$	30,227,244	$	3,604,871		$	1,500,000	$	5,104,871		$	35,332,115
New Allowed General Unsecured Claims, net		55,486		—			—		—			55,486
Disputed General Unsecured Claims resolved or disallowed		—		(200,705	)		—		(200,705	)		(200,705	)
Total, June 30, 2013	$	30,282,730	$	3,404,166		$	1,500,000	$	4,904,166		$	35,186,896

(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.