8-K

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) May 1, 2002

SNTL Corporation
(Exact name of registrant as specified in its charter)

Delaware	0-25984	95-4610936
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

30101 Agoura Court #222,
Agoura Hills, California
(Address of principal executive offices) 91301
(Zip Code)

Registrant's telephone number, including area code (818) 597-0042

Superior National Insurance Group, Inc.
(Former name or former address, if changed since last report.)

INFORMATION TO BE INCLUDED IN THE REPORT

Item 3. Bankruptcy.

        SNTL Corporation, along with its subsidiaries, SNTL Holdings Corporation (formerly, Business Insurance Group, Inc.), SN Insurance Administrators, Inc. and SN Insurance Services, Inc., filed their March 2002 Monthly Debtor in Possession Operating Reports and their March 2002 Debtor in Possession Interim Statements with the United States Bankruptcy Court for the Central District of California, copies of which are attached hereto as Exhibit 99.173 through Exhibit 99.180.

        THE MONTHLY OPERATING REPORTS CONTAIN FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION THAT HAVE NOT BEEN AUDITED OR REVIEWED BY INDEPENDENT ACCOUNTANTS AND MAY BE SUBJECT TO FUTURE RECONCILIATION AND ADJUSTMENTS.

Item 7. Financial Statements and Exhibits.

(a)

Financial Statements of Businesses Acquired.

Not Applicable.

(b)

Pro Forma Financial Information.

Not Applicable.

(c)

Exhibits.

Exhibit No.	Description
99.173	Debtor in Possession Operating Report for the period from March 1, 2002 to March 31, 2002 (SNTL Corporation) with Schedules A through F.
99.174	Debtor in Possession Operating Report for the period from March 1, 2002 to March 31, 2002 (SNTL Holdings Corporation)(see Exhibit 99.173 for Schedules A through F).
99.175	Debtor in Possession Operating Report for the period from March 1, 2002 to March 31, 2002 (SN Insurance Administrators, Inc.)(see Exhibit 99.173 for Schedules A through F).
99.176	Debtor in Possession Operating Report for the period from March 1, 2002 to March 31, 2002 (SN Insurance Services, Inc.)(see Exhibit 99.173 for Schedules A through F).
99.177	Debtor in Possession Interim Statement for the period from March 1, 2002 to March 31, 2002 (SNTL Corporation).
99.178	Debtor in Possession Interim Statement for the period from March 1, 2002 to March 31, 2002 (SNTL Holdings Corporation).
99.179	Debtor in Possession Interim Statement for the period from March 1, 2002 to March 31, 2002 (SN Insurance Administrators, Inc.).
99.180	Debtor in Possession Interim Statement for the period from March 1, 2002 to March 31, 2002 (SN Insurance Services, Inc.).

SIGNATURES

        Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	SNTL CORPORATION (Registrant)
Date May 1, 2002	/s/  ALEX CORBETT
	(Signature)* Alex Corbett Senior Vice President and Chief Financial Officer

*Print name and title of the signing officer under his signature.

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FORM 8-K
INFORMATION TO BE INCLUDED IN THE REPORT

Item 3. Bankruptcy.
Item 7. Financial Statements and Exhibits.

SIGNATURES

EX-99.173

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Exhibit 99.173

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SNTL CORPORATION (formerly SUPERIOR NATIONAL INSURANCE GROUP)	) )	REPORT NUMBER 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14099-GM	)

1. Profit and Loss Statement				Please see Attached Schedule A
A. Related to Business Operations:
	Gross Sales
	Less Sales Returns and Discounts
		Net Sales
	Less: Cost of Goods Sold
		Beginning Inventory at Cost
		Add: Purchases
		Less: Ending Inventory at Cost
			Cost of Goods Sold
	Gross Profit
	Other Operating Revenue (Specify)
Less: Operating Expenses
	Officer Compensation
	Salaries & Wages—Other Employees
		Total Salaries & Wages
		Employee Benefits
	Payroll Taxes
	Real Estate Taxes
	Federal and State Income Taxes
		Total Taxes
	Rent and Lease Exp. (Real and Personal Property)
	Interest Expense (Mortgage, Loan, etc.)
	Insurance
	Automobile Expense
	Utilities (Gas, Electric, Water, Telephone, etc.)
	Depreciation and Amortization
	Repairs and Maintenance
	Advertising
	Supplies, Office Expenses, Photocopies, etc.
	Bad Debts
	Miscellaneous Operating Expenses (Specify)
		Total Operating Expenses
	Net Gain/(Loss) from Business Operations
B. Not Related to Business Operations
	Income:
		Interest Income
		Other Non-Operating Revenues (Specify)
		Gross Proceeds on Sale of Assets
		Less: Original Cost of Assets plus Expenses of Sale
			Net Gain/(Loss) on Sale of Assets
		Total Non-Operating Income
	Expenses Not Related to Business Operations:
		Legal and Professional Fees
		Other Non-Operating Revenues (Specify)
			Total Non-Operating Expenses
	NET INCOME /(LOSS) FOR PERIOD

PAGE 1

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

2.

Aging of Accounts Payable and Receivable (exclude pre-petition debt from accounts payable):

		Accounts Payable		Accounts Receivable
Current	Under 30 days	$	0	$	0
Overdue	31 - 60 days	$	0	$	0
Overdue	61 - 90 days		PLEASE SEE ATTACHED SCHEDULE B
Overdue	91 - 120 days	$	0	$	0
Overdue	121 + days	$	0	$	0
Total		$	0	$	0

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
	NONE

4.

Tax Liability:

Gross Payroll Expense For Period	$64,904
Gross Sales for Period Subject to Sales Tax	$0

	Date Paid	Amount Paid *	Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	3/15/02 & 3/31/02	$19,586	0
State Payroll and Withholding Taxes	3/15/02 & 3/31/02	$3,739	0
State Sales and Use Tax	N/A	$0	N/A
Real Property Taxes	N/A	$0	N/A

ALL PAYROLL TAXES PAID BY ADP

* Attach photocopies of depository receipts from taxing authority or financial institution to verify that such deposits or payments have been made.

5.

Insurance Coverage

	Carrier/ Agent	Amount of Coverage	Policy Exp. Date	Premium Paid Thru Date
Worker's Compensation	See Schedule D
Liability	See Schedule E
Fire and Extended Coverage	See Schedule E
Property	See Schedule E
Theft	See Schedule E
Life (Beneficiary:            )	See Schedule E
Vehicle	See Schedule E
Other	See Schedule E

PAGE 2

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

6.

Questions:

A.

Has the Debtor provided to any officers, directors, shareholders, or other principals compensation without the approval of the Office of the United States Trustee?

/ /: Yes            Explain:                                         

/X/ : No

B.

Has the Debtor, subsequent to the filing of the petition made any payments on its pre-petition unsecured debt, except as have been authorized by the Court?

/ /: Yes            Explain:                                         

/X/ : No

7.

Statement of Unpaid Professional Fees (Post-Petition Only):

Name of Professional	Type Professional	Post-Petition Unpaid Total
See Schedule F

8.

Narrative Report of Significant Events And Events Out Of The Ordinary Course Of Business:

9.

Quarterly Fees: (This Fee must be paid to the United States Trustee every calendar quarter)

Quarterly Period Ending	Quarterly Disbursements for Quarter		Quarterly Fee		Date Paid	Amount Paid	Check No.	Quarterly Fee Still Owing
3/31/2002	$	461,605	$	3,750				$	3,750

I, Alex Corbett—Chief Financial Officer, declare under penalty of perjury that the information contained in the above Debtor in Possession Operating Report is true and complete to the best of my knowledge.

Dated: 4/24/2002 Signed: /s/  ALEX CORBETT

PAGE 3

SCHEDULE A

SNTL, SNTLHC, SNIA, SNIS
Schedule of Operations
One Month ended March 31, 2002
[Bankruptcy filed April 26, 2000]
[unaudited]

(In thousands)		SNTL (formerly SNIG)			SNTLHC (formerly BIG)			SNIA			SNIS			Elimination		Consolidated Total
Revenues:
Net investment income		$	9		$	—		$	1		$	9		$	—	$	19
	Total Revenues		9			—			1			9			—		19
Expenses:
Interest expense			645			—			—			—			—		645
General and administrative
	Other		(147	)		—			160			770			—		783
	Total Expenses		498			—			160			770			—		1,428
	Income (loss) before income taxes and preferred securities dividends and accretion		(489	)		—			(159	)		(761	)		—		(1,409	)
Income tax (benefit) expense			85	(A)		—			2	(A)		1	(A)		—		88
Income (loss) before preferred securities dividends and accretion			(574	)		—			(161	)		(762	)		—		(1,497	)
Preferred securities dividends and accretion			(1,193	)		—			—			—			—		(1,193	)
Expenses not related to business operations:
	Legal and Professional Fees		(149	)		—			—			—			—		(149	)
	Other non-operating expenses		—			—			—			—			—		—
			(1,916	)		—			(161	)		(762	)		—		(2,839	)
Equity in net income (loss) from subsidiaries			(922	)		(922	)		—			—			1,845		1
Net (Loss) Income		$	(2,838	)	$	(922	)	$	(161	)	$	(762	)	$	1,845	$	(2,838	)

(A)

All amounts reflect tax expense associated with the payment of taxes to various state tax authorities.

PAGE 4

SCHEDULE B

SNTL Corporation and Subsidiaries in Bankruptcy
Aging of Accounts Payable and Receivable
As of March 31, 2002

SNTL Corporation
(formerly Superior National Insurance Group)

		Non-Intercompany Accounts					Intercompany Accounts
		Accounts Payable		Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		945,070		—			—		792,568
Overdue	31 - 60 days		781,174		—			64,359		306,168
Overdue	61 - 90 days		46,485		29,946			206,942		68,882
Overdue	91 - 120 days		—		14,162			—		189,085
Overdue	121 + days		954,510		50,975			5,237,080		1,979,134	(E)
Total		$	2,727,239	$	95,083	[A]	$	5,508,381	$	3,335,836

SNTL Holdings Corporation
(formerly Business Insurance Group)

		Non-Intercompany Accounts					Intercompany Accounts
		Accounts Payable		Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		—		—			—		—
Overdue	31 - 60 days		—		—			—		443,180
Overdue	61 - 90 days		—		—			—		206,942
Overdue	91 - 120 days		—		—			—		—
Overdue	121 + days		—		0			—		20,200,924	(E)
Total		$	—	$	0	(D)	$	—	$	20,851,047

Superior National Insurance Services

		Non-Intercompany Accounts						Intercompany Accounts
		Accounts Payable			Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		299,047			(0	)		700,606		—
Overdue	31 - 60 days		—			(0	)		490,379		—
Overdue	61 - 90 days		2			0			0		—
Overdue	91 - 120 days		(0	)		(0	)		—		—
Overdue	121 + days		36,455			6,816,907			0		386,657
Total		$	335,504		$	6,816,907	[B]	$	1,190,985	$	386,657

PAGE 5

Superior National Insurance Administrators

		Non-Intercompany Accounts						Intercompany Accounts
		Accounts Payable			Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		106,715			—			91,962		—
Overdue	31 - 60 days		—			—			194,611		—
Overdue	61 - 90 days		—			—			68,882		—
Overdue	91 - 120 days		(0	)		—			189,085		—
Overdue	121 + days		—			0			2,338,276		98,383
Total		$	106,715		$	0	[C]	$	2,882,815	$	98,383

Consolidated

		Non-Intercompany Accounts						Intercompany Accounts
		Accounts Payable			Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		1,350,832			(0	)		792,568		792,568
Overdue	31 - 60 days		781,174			(0	)		749,349		749,348
Overdue	61 - 90 days		46,487			29,946			275,823		275,823
Overdue	91 - 120 days		(0	)		14,162			189,085		189,085
Overdue	121 + days		990,965			6,867,882			7,575,356		22,665,098
Total		$	3,169,458		$	6,911,991		$	9,582,181	$	24,671,923

[A]

Amounts in accounts payable do not include interest due and accrued on bank loan and Trust Preferred Securities.

[B]

Amounts shown in accounts receivable do not include $13.8 million commissions receivable that were written off in December 2001. Nevertheless, Debtor continues to assert it's ownership of these commissions receivable and will continue to pursue it's rights of offset and other methods to effectuate collection.

[C]

Amounts shown in accounts receivable do not include $7.1 million commissions receivable that were written off in December 2001. Nevertheless, Debtor continues to assert it's ownership of these commissions receivable and will continue to pursue it's rights of offset and other methods to effectuate collection.

[D]

Amount shown in accounts receivable does not include a $0.6 million receivable that was written off in December 2001. Nevertheless, Debtor continues to assert it's ownership of this receivable and will continue to pursue it's rights of offset and other methods to effectuate collection.

[E]

Amounts include a payment of $5.4 million pursuant to an Order Authorizing Release of Escrowed Funds to the Bank Group Pursuant to Stipulation dated November 9, 2000. The $5.4 million was paid from BIG for interest expense accrued on SNIG.

PAGE 6

SCHEDULE C
March 31, 2002

SNTL (formerly SNIG)

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
NONE

        Amounts above do not include bank loan in default, which are partially secured by stock of Superior National Insurance Group, Inc. and its subsidiaries.

SNTLHC (formerly BIG)

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
NONE

Amounts above do not include bank loan in default, which are partially secured by stock of Superior National Insurance Group, Inc. and its subsidiaries.

SNIA

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
NONE

Amounts above do not include bank loan in default, which are partially secured by stock of Superior National Insurance Group, Inc. and its subsidiaries.

SNIS

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
NONE

Amounts above do not include bank loan in default, which are partially secured by stock of Superior National Insurance Group, Inc. and its subsidiaries.

PAGE 7

SCHEDULE D

SNTL Corporation and Subsidiaries in Bankruptcy
Debtor in Possession
Insurance Coverage
March 31, 2002

State	Carrier	Agent	Amount of Coverage	Policy Exp. Date	Premium Paid Thru Date
Arizona	Liberty Mutual Group	Di Buduo & De Fendis Insurance Group	Statutory	12-Jul-02	12-Jul-02
California	State Compensation Insurance Fund	Hogan Insurance	Statutory	01-Jun-02	31-Mar-02
Colorado	Pinnacol Assurance	Di Buduo & De Fendis Insurance Group	Statutory	01-Jun-02	01-Jun-02
Illinois	Liberty Mutual Group	Di Buduo & De Fendis Insurance Group	Statutory	12-Jul-02	12-Jul-02
Kansas	Liberty Mutual Group	Di Buduo & De Fendis Insurance Group	Statutory	11-Aug-02	11-Aug-02
Missouri	Travelers Property & Casualty	Di Buduo & De Fendis Insurance Group	Statutory	02-Jun-02	02-Jun-02
New Jersey	Granite State Insurance Company	Di Buduo & De Fendis Insurance Group	Statutory	02-Jun-02	02-Jun-02
New York	The State Insurance Fund (N.Y.)	Hogan Insurance	Statutory	01-Jun-02	01-Jun-02
Oklahoma	First American Insurance Company	IRAA (MGA)	Statutory	15-Nov-02	15-Nov-02
Pennsylvania	State Workrmens' Insurance Fund	Di Buduo & De Fendis Insurance Group	Statutory	03-Jun-02	03-Jun-02
Texas	Texas Mutual	Hogan Insurance	Statutory	15-Nov-02	15-Nov-02
Virginia	Liberty Mutual Group	Di Buduo & De Fendis Insurance Group	Statutory	11-Aug-02	11-Aug-02

Note 1:	Within all of the policies identified above the following entities are covered for Workers' Comp.: SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIA, and SNIS.
Note 2:	A Virginia employee was added to the Kansas policy
Note 3:	The AZ, ILL policy was renewed and the AR & GA states were removed
Note 4:	California is a monthly reporting policy. At the conclusion of each month we receive a voluntary payroll report request. We complete the report, calculate the premium and remit the premium after the fact.

PAGE 8

March 31, 2002 Company	Agent	Type of Insurance	Amount of Coverage	Policy Exp. Date	Schedule E Premium paid thru date
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Commercial General Liability Package     BWCP 001385     General Liability     Advertising Injury     Employee Benefit Liability	$1 million per occurrence $2 million aggregate excluded $1 million per claim $1 million aggregate	11/1/2002	11/1/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Automobile (non-owned) RPC 435072     Liability     Physical Damage/Comp/Collision	$1 million $30,000 $100 deductible comp/ $250 collision	11/1/2002	11/1/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Carpenter Moore	Directors & Officers (run-off)     Hartford     Lloyd's of London     Gulf Insurance Company     Executive Risk Indeminity     Philadelphia Indemnity	$5,000,000 $5,000,000 xs $5,000,000 $10,000,000 xs $10,000,000 $10,000,000 xs $20,000,000 $10,000,000 xs $30,000,000	5/1/2003	5/1/2003
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Employment Practice Liability	$1 million per loss & in the aggregate	1/15/2003	1/15/2003
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Commercial Umbrella — CUBW 793401Evanston Insurance Company	$10 million per occurrence $10 million aggregate	11/1/2002	11/1/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Excess Liability United National InsuranceXTA0000927	$10 million per occurrence $10 million aggregate	11/1/2002	11/1/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Andreini & Co	Accident Policy (Trip/Travel)     Hartford	$500,000 to $1,000,000 $5 million aggregate (single accident)	12/31/2002	12/31/2002
SNTL CORP & Sub's	Hogan Insurance	Professional Liability — (Binder)     Indian Harbor Insurance     ELU 8286301	$1 million per occurrence $1 million aggregate	8/8/2002	8/8/2002
BIG only	DiBudio & DeFendis	Professional Liability Run OffBIG companies only/acts b/f 12-10-99     *$500,000 deductible	$10 million per loss & in the aggregate	12/10/2004	12/10/2004

PAGE 9

SCHEDULE F
March 31, 2002

SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, SNIA

Name of Professional	Type Professional	Post-Petition Unpaid Total
Paul, Weiss, Rifkind, Wharton & Garrison	Legal fees	$	72,729	Note A
Latham & Watkins	Counsel for Official Committee of Unsecured Creditors	$	293,550	Note A
Steve Eldrige	Tax consulting	$	9,293
Quinn Emanuel Urquhart Oliver & Hedges LLP	Special litigation counsel	$	1,903,955	Note A
Mannat Phelps	Legal fees	$	58,967	Note A & E
KPMG LLP	Audit & consulting fees	$	582,282	Note A
Riordan & McKinzie	Corporate counsel	$	116,942	Note A, C & E
Pachulski, Stang, Ziehl, Young & Jones LLP	General bankruptcy counsel	$	226,959	Note A & D
Miller, Herbers, Lehmann & Assoc.	Legal fees	$	203,095	Note A
Davis, Fox & Berke	Legal fees - Hanover lawsuit	$	8,122	Note A & B
Edward Shoop	Actuarial consulting fees	$	144,349	Note A

Note A - Amount includes 20% hold back on professional fees sanctioned by the Bankruptcy Court.

Note B - Amount represents fees & expenses through November 30, 2001.

Note C - SNIG has a retainer with Riordan & McKinzie. $500,000 of the retainer was returned to SNTL Corp. on March 15, 2002, therefore the retainer balance as of 3/31/02 is $48,373.40.

Note D - Amount represents fees & expenses through December 31, 2001.

Note E - Amount represents fees & expenses through February 28, 2002.

PAGE 10

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Exhibit 99.173
SCHEDULE A

SNTL, SNTLHC, SNIA, SNIS Schedule of Operations One Month ended March 31, 2002 [Bankruptcy filed April 26, 2000] [unaudited]

SCHEDULE B
SCHEDULE C March 31, 2002
SCHEDULE D
SCHEDULE F March 31, 2002

EX-99.174

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Exhibit 99.174

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SNTL HOLDINGS CORPORATION (formerly BUSINESS INSURANCE GROUP)	) )	REPORT NUMBER    24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14101-GM	)

1. Profit and Loss Statement				Please see Attached Schedule A
A. Related to Business Operations:
	Gross Sales
	Less Sales Returns and Discounts
		Net Sales
	Less: Cost of Goods Sold
		Beginning Inventory at Cost
		Add: Purchases
		Less: Ending Inventory at Cost
			Cost of Goods Sold
		Gross Profit
		Other Operating Revenue (Specify)
Less: Operating Expenses
	Officer Compensation
	Salaries & Wages — Other Employees
		Total Salaries & Wages
		Employee Benefits
	Payroll Taxes
	Real Estate Taxes
	Federal and State Income Taxes
		Total Taxes
	Rent and Lease Exp. (Real and Personal Property)
	Interest Expense (Mortgage, Loan, etc.)
	Insurance
	Automobile Expense
	Utilities (Gas, Electric, Water, Telephone, etc.)
	Depreciation and Amortization
	Repairs and Maintenance
	Advertising
	Supplies, Office Expenses, Photocopies, etc.
	Bad Debts
	Miscellaneous Operating Expenses (Specify)
		Total Operating Expenses
	Net Gain/(Loss) from Business Operations
B. Not Related to Business Operations
	Income:
		Interest Income
		Other Non-Operating Revenues (Specify)
		Gross Proceeds on Sale of Assets
		Less: Original Cost of Assets plus Expenses of Sale
			Net Gain/(Loss) on Sale of Assets
		Total Non-Operating Income
	Expenses Not Related to Business Operations:
		Legal and Professional Fees
		Other Non-Operating Revenues (Specify)
			Total Non-Operating Expenses
	NET INCOME /(LOSS) FOR PERIOD
Revised April 1989				OPERATING REPORT	UST-4

PAGE 1

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

2.

Aging of Accounts Payable and Receivable (exclude pre-petition debt from accounts payable):

		Accounts Payable		Accounts Receivable
Current	Under 30 days	$	0	$	0
Overdue	31 - 60 days	$	0	$	0
Overdue	61 - 90 days		PLEASE SEE ATTACHED SCHEDULE B
Overdue	91 - 120 days	$	0	$	0
Overdue	121 + days	$	0	$	0
Total		$	0	$	0

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
	NONE

4.

Tax Liability:

Gross Payroll Expense For Period	$	0
Gross Sales for Period Subject to Sales Tax	$	0

	Date Paid	Amount Paid *		Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	N/A	$	0	N/A
State Payroll and Withholding Taxes	N/A	$	0	N/A
State Sales and Use Tax	N/A	$	0	N/A
Real Property Taxes	N/A	$	0	N/A

* Attach photocopies of depository receipts from taxing authority or financial institution to verify that such deposits or payments have been made.

5.

Insurance Coverage

	Carrier/ Agent	Amount of Coverage	Policy Exp. Date	Premium Paid Thru Date
Worker's Compensation	See Schedule D
Liability	See Schedule E
Fire and Extended Coverage	See Schedule E
Property	See Schedule E
Theft	See Schedule E
Life (Beneficiary:            )	See Schedule E
Vehicle	See Schedule E
Other	See Schedule E

PAGE 2

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

6.

Questions:

A.

Has the Debtor provided to any officers, directors, shareholders, or other principals compensation without the approval of the Office of the United States Trustee?

/ /: Yes            Explain:                                         

/X/ : No

B.

Has the Debtor, subsequent to the filing of the petition made any payments on its pre-petition unsecured debt, except as have been authorized by the Court?

/ /: Yes            Explain:                                         

/X/ : No

7.

Statement of Unpaid Professional Fees (Post-Petition Only):

Name of Professional	Type Professional	Post-Petition Unpaid Total
See Schedule F

8.

Narrative Report of Significant Events And Events Out Of The Ordinary Course Of Business:

9.

Quarterly Fees: (This Fee must be paid to the United States Trustee every calendar quarter)

Quarterly Period Ending	Quarterly Disbursements for Quarter		Quarterly Fee		Date Paid	Amount Paid	Check No.	Quarterly Fee Still Owing
3/31/2002	$	982,868	$	3,750				$	3,750

I, Alex Corbett—Chief Financial Officer, declare under penalty of perjury that the information contained in the above Debtor in Possession Operating Report is true and complete to the best of my knowledge.

Dated: 4/24/2002 Signed: /s/  ALEX CORBETT

PAGE 3

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Exhibit 99.174

EX-99.175

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Exhibit 99.175

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SN INSURANCE ADMINISTRATORS	) )	REPORT NUMBER 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14102-GM	)

1. Profit and Loss Statement				Please see Attached Schedule A
A. Related to Business Operations:
	Gross Sales
	Less Sales Returns and Discounts
		Net Sales
	Less: Cost of Goods Sold
		Beginning Inventory at Cost
		Add: Purchases
		Less: Ending Inventory at Cost
			Cost of Goods Sold
		Gross Profit
		Other Operating Revenue (Specify)
Less: Operating Expenses
	Officer Compensation
	Salaries & Wages—Other Employees
		Total Salaries & Wages
		Employee Benefits
	Payroll Taxes
	Real Estate Taxes
	Federal and State Income Taxes
		Total Taxes
	Rent and Lease Exp. (Real and Personal Property)
	Interest Expense (Mortgage, Loan, etc.)
	Insurance
	Automobile Expense
	Utilities (Gas, Electric, Water, Telephone, etc.)
	Depreciation and Amortization
	Repairs and Maintenance
	Advertising
	Supplies, Office Expenses, Photocopies, etc.
	Bad Debts
	Miscellaneous Operating Expenses (Specify)
		Total Operating Expenses
	Net Gain/(Loss) from Business Operations
B. Not Related to Business Operations
	Income:
		Interest Income
		Other Non-Operating Revenues (Specify)
		Gross Proceeds on Sale of Assets
		Less: Original Cost of Assets plus Expenses of Sale
			Net Gain/(Loss) on Sale of Assets
		Total Non-Operating Income
	Expenses Not Related to Business Operations:
		Legal and Professional Fees
		Other Non-Operating Revenues (Specify)
			Total Non-Operating Expenses
	NET INCOME /(LOSS) FOR PERIOD
Revised April 1989				OPERATING REPORT	UST-4

PAGE 1

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

2.

Aging of Accounts Payable and Receivable (exclude pre-petition debt from accounts payable):

		Accounts Payable		Accounts Receivable
Current	Under 30 days	$	0	$	0
Overdue	31 - 60 days	$	0	$	0
Overdue	61 - 90 days		PLEASE SEE ATTACHED SCHEDULE B
Overdue	91 - 120 days	$	0	$	0
Overdue	121 + days	$	0	$	0
Total		$	0	$	0

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
	NONE

4.

Tax Liability:

Gross Payroll Expense For Period	$	37,348
Gross Sales for Period Subject to Sales Tax	$	0

	Date Paid	Amount Paid *		Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	3/15/02 & 3/31/02	$	9,578	0
State Payroll and Withholding Taxes	3/15/02 & 3/31/02	$	1,524	0
State Sales and Use Tax	N/A	$	0	N/A
Real Property Taxes	N/A	$	0	N/A

ALL PAYROLL TAXES PAID BY ADP

* Attach photocopies of depository receipts from taxing authority or financial institution to verify that such deposits or payments have been made.

5.

Insurance Coverage

	Carrier/ Agent	Amount of Coverage	Policy Exp. Date	Premium Paid Thru Date
Worker's Compensation	See Schedule D
Liability	See Schedule E
Fire and Extended Coverage	See Schedule E
Property	See Schedule E
Theft	See Schedule E
Life (Beneficiary:            )	See Schedule E
Vehicle	See Schedule E
Other	See Schedule E

PAGE 2

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

6.

Questions:

A.

Has the Debtor provided to any officers, directors, shareholders, or other principals compensation without the approval of the Office of the United States Trustee?

/ /: Yes            Explain:                                         

/X/ : No

B.

Has the Debtor, subsequent to the filing of the petition made any payments on its pre-petition unsecured debt, except as have been authorized by the Court?

/ /: Yes            Explain:                                         

/X/ : No

7.

Statement of Unpaid Professional Fees (Post-Petition Only):

Name of Professional	Type Professional	Post-Petition Unpaid Total
See Schedule F

8.

Narrative Report of Significant Events And Events Out Of The Ordinary Course Of Business:

9.

Quarterly Fees: (This Fee must be paid to the United States Trustee every calendar quarter)

Quarterly Period Ending	Quarterly Disbursements for Quarter		Quarterly Fee		Date Paid	Amount Paid	Check No.	Quarterly Fee Still Owing
3/31/2002	$	213,359	$	1,250				$	1,250

I, Alex Corbett—Chief Financial Officer, declare under penalty of perjury that the information contained in the above Debtor in Possession Operating Report is true and complete to the best of my knowledge.

Dated: 4/24/2002 Signed: /s/  ALEX CORBETT

PAGE 3

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Exhibit 99.175

EX-99.176

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Exhibit 99.176

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SN INSURANCE SERVICES	) )	REPORT NUMBER 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

1. Profit and Loss Statement				Please see Attached Schedule A
A. Related to Business Operations:
	Gross Sales
	Less Sales Returns and Discounts
		Net Sales
	Less: Cost of Goods Sold
		Beginning Inventory at Cost
		Add: Purchases
		Less: Ending Inventory at Cost
			Cost of Goods Sold
	Gross Profit
	Other Operating Revenue (Specify)
Less: Operating Expenses
	Officer Compensation
	Salaries & Wages—Other Employees
		Total Salaries & Wages
		Employee Benefits
	Payroll Taxes
	Real Estate Taxes
	Federal and State Income Taxes
		Total Taxes
	Rent and Lease Exp. (Real and Personal Property)
	Interest Expense (Mortgage, Loan, etc.)
	Insurance
	Automobile Expense
	Utilities (Gas, Electric, Water, Telephone, etc.)
	Depreciation and Amortization
	Repairs and Maintenance
	Advertising
	Supplies, Office Expenses, Photocopies, etc.
	Bad Debts
	Miscellaneous Operating Expenses (Specify)
		Total Operating Expenses
	Net Gain/(Loss) from Business Operations
B. Not Related to Business Operations
	Income:
		Interest Income
		Other Non-Operating Revenues (Specify)
		Gross Proceeds on Sale of Assets
		Less: Original Cost of Assets plus Expenses of Sale
			Net Gain/(Loss) on Sale of Assets
		Total Non-Operating Income
	Expenses Not Related to Business Operations:
		Legal and Professional Fees
		Other Non-Operating Revenues (Specify)
			Total Non-Operating Expenses
	NET INCOME /(LOSS) FOR PERIOD
Revised April 1989				OPERATING REPORT	UST-4

PAGE 1

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

2.

Aging of Accounts Payable and Receivable (exclude pre-petition debt from accounts payable):

		Accounts Payable		Accounts Receivable
Current	Under 30 days	$	0	$	0
Overdue	31 - 60 days	$	0	$	0
Overdue	61 - 90 days		PLEASE SEE ATTACHED SCHEDULE B
Overdue	91 - 120 days	$	0	$	0
Overdue	121 + days	$	0	$	0
Total		$	0	$	0

3.

Statement of Status of Payments to Secured Creditors and Lessors:

				Post-Petition Payments Not Made
	Frequency of Payments per Lease/Contract	Amount of Each Payment	Next Payment Due
Creditor/Lessor				Number	Amount
	NONE

4.

Tax Liability:

Gross Payroll Expense For Period	$	136,724
Gross Sales for Period Subject to Sales Tax	$	0

	Date Paid	Amount Paid *		Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	3/15/02 & 3/31/02	$	36,984	0
State Payroll and Withholding Taxes	3/15/02 & 3/31/02	$	4,851	0
State Sales and Use Tax	N/A	$	0	N/A
Real Property Taxes	N/A	$	0	N/A

ALL PAYROLL TAXES PAID BY ADP

* Attach photocopies of depository receipts from taxing authority or financial institution to verify that such deposits or payments have been made.

5.

Insurance Coverage

	Carrier/ Agent	Amount of Coverage	Policy Exp. Date	Premium Paid Thru Date
Worker's Compensation	See Schedule D
Liability	See Schedule E
Fire and Extended Coverage	See Schedule E
Property	See Schedule E
Theft	See Schedule E
Life (Beneficiary:            )	See Schedule E
Vehicle	See Schedule E
Other	See Schedule E

PAGE 2

DEBTOR IN POSSESSION OPERATING REPORT NO. 24

6.

Questions:

A.

Has the Debtor provided to any officers, directors, shareholders, or other principals compensation without the approval of the Office of the United States Trustee?

/ /: Yes            Explain:                                         

/X/ : No

B.

Has the Debtor, subsequent to the filing of the petition made any payments on its pre-petition unsecured debt, except as have been authorized by the Court?

/ /: Yes            Explain:                                         

/X/ : No

7.

Statement of Unpaid Professional Fees (Post-Petition Only):

Name of Professional	Type Professional	Post-Petition Unpaid Total
See Schedule F

8.

Narrative Report of Significant Events And Events Out Of The Ordinary Course Of Business:

9.

Quarterly Fees: (This Fee must be paid to the United States Trustee every calendar quarter)

Quarterly Period Ending	Quarterly Disbursements for Quarter		Quarterly Fee		Date Paid	Amount Paid	Check No.	Quarterly Fee Still Owing
3/31/2002	$	3,653,581	$	8,000				$	8,000

I, Alex Corbett—Chief Financial Officer, declare under penalty of perjury that the information contained in the above Debtor in Possession Operating Report is true and complete to the best of my knowledge.

Dated: 4/24/2002 Signed: /s/  ALEX CORBETT

PAGE 3

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Exhibit 99.176

EX-99.177

Exhibit 99.177

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Corporation (formerly Superior National Insurance Group)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14099-GM	)

	DIP Payroll Account		DIP WCMA/MLIF Account		DIP Operating Account		Pre-Petition Payroll Account		Pre-Petition Operating Account Imperial Bank		Pre-Petition Operating Account Bank of Bermuda		Pre-Petition Investment Account
CASH ACTIVITY ANALYSIS								CLOSED 5/12/00		CLOSED 5/15/00		CLOSED 5/19/00		CLOSED 5/31/00
A. Total Receipts Per All Prior Interim Statements	$	8,302,985.84	$	5,142,068.11	$	900,319.36	$	127,139.87	$	84.46	$	45.84	$	12.16
B. Less: Total Disbursements Per All Prior Interim Statements	$	8,296,178.27	$	5,126,574.85	$	861,267.11	$	127,139.87	$	84.46	$	45.84	$	12.16
C. Beginning Balance	$	6,807.57	$	15,493.26	$	39,052.25	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	871,285.54	$	120,000.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	6,807.57	$	886,778.80	$	159,052.25	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	1,079.82	$	384,149.31	$	119,717.49	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	5,727.75	$	502,629.49	$	39,334.76	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). DIP Payroll Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15818-20438
	(2). DIP WCMA/MLIF Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W63
	(3). DIP Operating Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15815-16527
	(4). Pre-Petition Payroll Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14173-04996                      CLOSED 5/12/00
	(5). Pre-Petition Operating Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-061-275                      CLOSED 5/15/00
	(6). Pre-Petition Operating Account
		(a) Depository Name and Location	Bank of Bermuda, 6 Front Street, Hamilton HM 11, Bermuda
		(b) Account Number	1010-584560                      CLOSED 5/19/00
	(7). Pre-Petition Investment Account
		(a) Depository Name and Location	Bank of New York, 700 S. Flower Street, 2nd Floor, Los Angeles, CA 90017
		(b) Account Number	350776                      CLOSED 5/31/00
I. Other Monies On Hand: None

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: 4/17/2002 Signed: /s/  ALEX CORBETT

PAGE 1

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISCTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Corporation (formerly Superior National Insurance Group)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14099-GM	)

	Pre-Petition MLIF Account		Pre-Petition Monarch Funds Account		Pre-Petition Preemptive Rights Holding Account		Pre-Petition Operating Account Chase		Pre-Petition Equity Account		Pre-Petition] Concentration Acct Bank of America		Pre-Petition Accounts Payable Bank of America
CASH ACTIVITY ANALYSIS		CLOSED 6/6/00		CLOSED 6/6/00		CLOSED 5/15/00		CLOSED 5/18/00		CLOSED 5/15/00		CLOSED 5/10/00		CLOSED 5/15/00
A. Total Receipts Per All Prior Interim Statements	$	1,215,440.20	$	173.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
B. Less: Total Disbursements Per All Prior Interim Statements	$	1,215,439.74	$	173.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
C. Beginning Balance	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	0.46	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	Pre-Petition MLIF Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07K15                      CLOSED 6/6/00
	(8). Pre-Petition Monarch Funds Account
		(a) Depository Name and Location	Imperial Bank-Monarch Funds, PO Box 446, Portland, ME 04112
		(b) Account Number	10-00054585-31-01                      CLOSED 6/6/00
	(9). Pre-Petition Preemptive Rights Holding Account
		(a) Depository Name and Location	Imperial Bank-Monarch Funds, PO Box 446, Portland, ME 04112
		(b) Account Number	17-108-832                      CLOSED 5/15/00
	(10). Pre-Petition Operating Account
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	910-2-662864                      CLOSED 5/18/00
	(11). Pre-Petition Equity Account
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	910-2-662856                      CLOSED 5/15/00
	(12). Pre-Petition Concentration Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14173-04939                      CLOSED 5/10/00
	(13). Pre-Petition Accounts Payable Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	77650-01167                      CLOSED 5/15/00

PAGE 2

EX-99.178

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Exhibit 99.178

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Holdings Corporation (formerly Business Insurance Group, Inc.)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14101-GM	)

	DIP General Account		DIP Accounts Payable Account		DIP WCMA/MLIF Account		Pre-Petition Concentration Acct(1)		Pre-Petition Money Market Account		Pre-Petition Investment Acct(1)		Pre-Petition Investment Acct(2)
CASH ACTIVITY ANALYSIS				CLOSED 7/31/00				CLOSED 5/11/00		CLOSED 5/18/00		CLOSED 5/31/00		CLOSED 5/31/00
A. Total Receipts Per All Prior Interim Statements	$	690,073.06	$	0.00	$	6,402,459.05	$	544,242.11	$	105,830.95	$	0.36	$	0.97
B. Less: Total Disbursements Per All Prior Interim Statements	$	680,773.32	$	0.00	$	6,397,954.81	$	544,242.11	$	105,830.95	$	0.36	$	0.97
C. Beginning Balance	$	9,299.74	$	0.00	$	4,504.24	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	7.13	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	9,299.74	$	0.00	$	4,511.37	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	133.13	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	9,166.61	$	0.00	$	4,511.37	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). DIP General Account
		(a) Name and Location of Bank	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15819-20485
	(2). DIP Accounts Payable Account
		(a) Name and Location of Bank	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15816-20491                      CLOSED 7/31/00
	(3). DIP WCMA/MLIF Account
		(a) Name and Location of Bank	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W61
	(4). Pre-Petition Concentration Account
		(a) Name and Location of Bank	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14176-00505                      CLOSED 5/11/00
	(5). Pre-Petition Money Market Account
		(a) Name and Location of Bank	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14179-03328                      CLOSED 5/18/00
	(6). Pre-Petition Investment Account(1)
		(a) Name and Location of Bank	Bank of New York, 700 S. Flower Street, 2nd Floor, Los Angeles, CA 90017
		(b) Account Number	046705                      CLOSED 5/31/00
	(7). Pre-Petition Investment Account(2)
		(a) Name and Location of Bank	Bank of New York, 700 S. Flower Street, 2nd Floor, Los Angeles, CA 90017
		(b) Account Number	046706                      CLOSED 5/31/00
I. Other Monies On Hand: None

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: 4/17/2002 Signed: /s/  ALEX CORBETT

PAGE 1

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SNTL Holdings Corporation (formerly Business Insurance Group, Inc.)	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14101-GM	)

	Pre-Petition Concentration Acct(2)		Pre-Petition Accounts Payable Account		Pre-Petition Payroll Account		NOT APPLICABLE		NOT APPLICABLE		NOT APPLICABLE
CASH ACTIVITY ANALYSIS		CLOSED 5/10/00		CLOSED 5/15/00		CLOSED 5/12/00
A. Total Receipts Per All Prior Interim Statements	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
B. Less: Total Disbursements Per All Prior Interim Statements	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
C. Beginning Balance	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). Pre-Petition Concentration Account
		(a) Name and Location of Bank	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	14999-02337                      CLOSED 5/10/00
	(2). Pre-Petition Accounts Payable Account
		(a) Name and Location of Bank	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	77651-00780                      CLOSED 5/15/00
	(3). Pre-Petition Payroll Account
		(a) Name and Location of Bank	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	12336-23733                      CLOSED 5/12/00
	(4). NOT APPLICABLE
		(a) Name and Location of Bank
		(b) Account Number
	(5). NOT APPLICABLE
		(a) Name and Location of Bank
		(b) Account Number
	(6). NOT APPLICABLE
		(a) Name and Location of Bank
		(b) Account Number
I. Other Monies On Hand: None

I,                                                  , declare under penalty that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: Signed:

PAGE 2

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Exhibit 99.178

EX-99.179

Exhibit 99.179

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Administrators, Inc.	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 03/01/2002
	)	TO: 03/31/2002
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14102-GM	)

	DIP Payroll Account		DIP Operating Account		DIP WCMA/MLIF Account		DIP Operating Account		Pre-Petition Payroll Account		Pre-Petition Operating Account		Pre-Petition Concentration Acct		Pre-Petition Account Payable Acct
			CLOSED 2/01						CLOSED 5/12/00		CLOSED 6/1/00		CLOSED 5/10/00		CLOSED 5/15/00
CASH ACTIVITY ANALYSIS
A. Total Receipts Per All Prior Interim Statements	$	12,735,019.47	$	201,886.69	$	745,314.46	$	186,003.59	$	89,716.19	$	55.00	$	0.00	$	0.00
B. Less: Total Disbursements Per All Prior Interim Statements	$	12,733,839.92	$	201,886.69	$	616,295.17	$	179,452.44	$	89,716.19	$	55.00	$	0.00	$	0.00
C. Beginning Balance	$	1,179.55	$	0.00	$	129,019.29	$	6,551.15	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	82.92	$	10,000.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	1,179.55	$	0.00	$	129,102.21	$	16,551.15	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	15.18	$	0.00	$	128,006.11	$	7,808.37	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	1,164.37	$	0.00	$	1,096.10	$	8,742.78	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). DIP Payroll Account
		(a) Bank name and location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15811-20465
	(2). DIP Operating Account
		(a) Bank name and location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-402-552                      CLOSED 2/01
	(3). DIP WCMA/MLIF Account
		(a) Bank name and location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W62
	(4). DIP Operating Account
		(a) Bank name and location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15816-16574
	(5). Pre-Petition Payroll Account
		(a) Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14177-04994                      CLOSED 5/12/00
	(6). Pre-Petition Operating Account
		(a) Bank name and location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-401-289                      CLOSED 6/1/00
	(7). Pre-Petition Concentration Account
		(a) Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14178-04941                      CLOSED 5/10/00
	(8). Pre-Petition Accounts Payable Account
		(a) Bank name and location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	77652-01166                      CLOSED 5/15/00
I. Other Monies On Hand: None

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: 4/17/2002 Signed: /s/  ALEX CORBETT

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EX-99.180

Exhibit 99.180

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Services, Inc.	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

	DIP General Account		DIP Payroll Account		DIP General Account - Chase		DIP Fiduciary Account		DIP Cananwill Trust Account
					CLOSED 3/5/02				CLOSED 3/7/01
CASH ACTIVITY ANALYSIS
A. Total Receipts Per All Prior Interim Statements	$	35,858,254.28	$	11,046,077.09	$	24,056,282.18	$	32,478,124.19	$	766,173.14
B. Less: Total Disbursements Per All Prior Interim Statements	$	35,787,434.02	$	11,040,417.07	$	23,943,537.44	$	32,478,124.19	$	766,173.14
C. Beginning Balance	$	70,820.26	$	5,660.02	$	112,744.74	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	316,138.68	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	386,958.94	$	5,660.02	$	112,744.74	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	322,593.18	$	1,956.02	$	112,744.74	$	0.00	$	0.00
G. Ending Balance	$	64,365.76	$	3,704.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(1). DIP General Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15819-20480
	(2). DIP Payroll Account
		(a) Depository Name and Location	Bank of America, 345 Montgomery Street, LL1, San Francisco, CA 94104
		(b) Account Number	15812-20431
	(3). DIP General Account - Chase
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	323-894984
	(4). DIP Fiduciary Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-402-536
	(5). DIP Cananwill Trust Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-402-528

I, Alex Corbett, Chief Financial Officer, declare under penalty of perjury, that the information contained in the above Debtor in Possession Interim Statement is true and complete to the best of my knowledge:

Dated: 4/17/2002 Signed: /s/  ALEX CORBETT

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OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Services, Inc.	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

	DIP Operating Account		DIP WCMA/MLIF Account		DIP WCMA UIC Fiduciary Account		DIP WCMA CIC Fiduciary Account		DIP WCMA ZCIC Fiduciary Account
	CLOSED 3/7/01
CASH ACTIVITY ANALYSIS
A. Total Receipts Per All Prior Interim Statements	$	203,544.36	$	91,803,634.88	$	4,025,503.85	$	1,704,614.87	$	228,680.55
B. Less: Total Disbursements Per All Prior Interim Statements	$	203,544.36	$	91,799,111.02	$	450.00	$	450.00	$	450.00
C. Beginning Balance	$	0.00	$	4,523.86	$	4,025,053.85	$	1,704,164.87	$	228,230.55
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	14,181.25	$	6,345.25	$	2,686.54	$	359.76
E. Balance Available	$	0.00	$	18,705.11	$	4,031,399.10	$	1,706,851.41	$	228,590.31
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	0.00	$	18,705.11	$	4,031,399.10	$	1,706,851.41	$	228,590.31

H. ACCOUNT INFORMATION
	(6). DIP Operating Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-402-544
	(7). DIP WCMA/MLIF Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W64
	(8). DIP WCMA UIC Fiduciary Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W77
	(9). DIP WCMA CIC Fiduciary Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W78
	(10). DIP WCMA ZCIC Fiduciary Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W79

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OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Services, Inc.	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

	DIP WCMA Creditors Fiduciary Account		(1) Pre-Petition Concentration Account		(2) Pre-Petition Concentration Account		Pre-Petition Payroll Account
			CLOSED 5/11/00		CLOSED 6/12/00		CLOSED 5/11/00
CASH ACTIVITY ANALYSIS
A. Total Receipts Per All Prior Interim Statements	$	5,136,257.58	$	0.00	$	4,941,903.92	$	116,548.20
B. Less: Total Disbursements Per All Prior Interim Statements	$	5,130,873.45	$	0.00	$	4,941,903.92	$	116,548.20
C. Beginning Balance	$	5,384.13	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	8.46	$	0.00	$	0.00	$	0.00
E. Balance Available	$	5,392.59	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	5,392.59	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(11). DIP WCMA Creditors Fiduciary Account
		(a) Depository Name and Location	Merrill Lynch, 10 West Second Street, #400, Dayton, OH 45402
		(b) Account Number	77M07W80
	(12). Pre-Petition Concentration Account (1)
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14172-03510                      CLOSED 5/11/00
	(13). Pre-Petition Concentration Account (2)
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14175-03509                      CLOSED 6/12/00
	(14). Pre-Petition Payroll Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	14175-04995                      CLOSED 5/11/00

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OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Services, Inc.	) )	STATEMENT NO. 24 FOR THE PERIOD FROM: 01-Mar-02
	)	TO: 31-Mar-02
DEBTOR	)
CHAPTER 11 CASE NO. SV00-14100-GM	)

	(3) Pre-Petition Concentration Account		(4) Pre-Petition Concentration Account		Pre-Petition Operating Account		Pre-Petition Cananwill Trust Acct.		Pre-Petition Fiduciary Account		Pre-Petition Accounts Payable Acct
	CLOSED 5/26/00		CLOSED 5/31/00		CLOSED 6/1/00		CLOSED 6/8/00		CLOSED 6/30/00		CLOSED 5/15/00
CASH ACTIVITY ANALYSIS
A. Total Receipts Per All Prior Interim Statements	$	915,515.91	$	6,717,253.96	$	203,544.36	$	766,173.14	$	34,083,192.19	$	0.00
B. Less: Total Disbursements Per All Prior Interim Statements	$	915,515.91	$	6,717,253.96	$	203,544.36	$	766,173.14	$	34,083,192.19	$	0.00
C. Beginning Balance	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00

H. ACCOUNT INFORMATION
	(15). Pre-Petition Concentration Account (3)
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	73662-11040                      CLOSED 5/26/00
	(16). Pre-Petition Concentration Account (4)
		(a) Depository Name and Location	Chase Manhattan Bank, 4 Chase MetroTech Center, 18th Floor, Brooklyn, NY 11245
		(b) Account Number	323-892531                      CLOSED 5/31/00
	(17). Pre-Petition Operating Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-061-429                      CLOSED 6/1/00
	(18). Pre-Petition Cananwill Trust Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-400-738                      CLOSED 6/8/00
	(19). Pre-Petition Fiduciary Account
		(a) Depository Name and Location	Imperial Bank, 226 Airport Parkway, San Jose, CA 95110
		(b) Account Number	17-400-967                      CLOSED 6/30/00
	(20). Pre-Petition Accounts Payable Account
		(a) Depository Name and Location	Bank of America, 2049 Century Park East, 2nd Floor, Los Angeles, CA 90067
		(b) Account Number	77658-01168                      CLOSED 5/15/00
I. Other Monies On Hand: None

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