8-K

QuickLinks -- Click here to rapidly navigate through this document

SEC 873 (10/2000) Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

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 30, 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 No.)	(IRS Employer Identification Number)

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

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

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 April 2002 Monthly Debtor in Possession Operating Reports and their April 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 99.186 through Exhibit 99.193.

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
99.186	Debtor in Possession Operating Report for the period from April 1, 2002 to April 30, 2002 (SNTL Corporation) with Schedules A through F.
99.187	Debtor in Possession Operating Report for the period from April 1, 2002 to April 30, 2002 (SNTL Holdings Corporation)(see Exhibit 99.186 for Schedules A through F).
99.188	Debtor in Possession Operating Report for the period from April 1, 2002 to April 30, 2002 (SN Insurance Administrators, Inc.)(see Exhibit 99.186 for Schedules A through F).
99.189	Debtor in Possession Operating Report for the period from April 1, 2002 to April 30, 2002 (SN Insurance Services, Inc.)(see Exhibit 99.186 for Schedules A through F).
99.190	Debtor in Possession Interim Statement for the period from April 1, 2002 to April 30, 2002 (SNTL Corporation).
99.191	Debtor in Possession Interim Statement for the period from April 1, 2002 to April 30, 2002 (SNTL Holdings Corporation).
99.192	Debtor in Possession Interim Statement for the period from April 1, 2002 to April 30, 2002 (SN Insurance Administrators, Inc.).
99.193	Debtor in Possession Interim Statement for the period from April 1, 2002 to April 30, 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 30, 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.

QuickLinks

FORM 8-K
SIGNATURES

EX-99.186

QuickLinks -- Click here to rapidly navigate through this document

Exhibit 99.186

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SNTL CORPORATION (formerly SUPERIOR NATIONAL INSURANCE GROUP	)	REPORT NUMBER 25                            Page 1 of 3
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)

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
Revised April 1989					OPERATING REPORT	UST-4

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 2 of 3

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	$351,792
Gross Sales for Period Subject to Sales Tax	$0

	Date Paid	Amount Paid*	Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	4/15/02 & 4/30/02	$113,089	0
State Payroll and Withholding Taxes	4/15/02 & 4/30/02	$22,828	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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 3 of 3

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?

o: Yes Explain:                                         

ý: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?

o: Yes Explain:                                         

ý: 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
03/31/2002	$	461,605	$	3,750	04/29/2002	$	3,750.00	1347

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: 5/23/2002                        Signed: /s/ ALEX CORBETT

SCHEDULE A

SNTL, SNTLHC, SNIA and SNIS
Schedule of Operations
One Month ended April 30, 2002
[Bankruptcy filed April 26, 2000]
[unaudited]

(In thousands)		SNTL (formerly SNIG)			SNTLHC (formerly BIG)			SNIA			SNIS			Elimination		Consolidated Total
Revenues:
Net investment income		$	1		$	—		$	—		$	8		$	—	$	9
Other income			567	(B)		—			—			—			—		567
	Total Revenues		568			—			—			8			—		576
Expenses:
Interest expense			624			—			—			—			—		624
General and administrative
	Other		(186	)		4			179			1,059			—		1,056
	Total Expenses		438			4			179			1,059			—		1,680
	Income (loss) before income taxes and preferred securities dividends and accretion		130			(4	)		(179	)		(1,051	)		—		(1,104	)
Income tax (benefit) expense			(132	)(A)		—			—			—			—		(132	)
	Income (loss) before preferred securities dividends and accretion		262			(4	)		(179	)		(1,051	)		—		(972	)
Preferred securities dividends and accretion			(1,194	)		—			—			—			—		(1,194	)
Expenses not related to business operations:
	Legal and Professional Fees		(187	)		(1	)		—			—			—		(188	)
	Other non-operating expenses		(4	)		(3	)		(1	)		(8	)		—		(16	)
			(1,123	)		(8	)		(180	)		(1,059	)		—		(2,370	)
Equity in net income (loss) from subsidiaries			(1,248	)		(1,240	)		—			—			2,487		(1	)
	Net (Loss) Income	$	(2,371	)	$	(1,248	)	$	(180	)	$	(1,059	)	$	2,487	$	(2,371	)

(A)

In April 2002, SNTL Corporation received a $132K tax refund from the State of Delaware.

(B)

On April 19, 2002, SNTL Corporation received $567K from Arthur Andersen for litigation settlement.

SCHEDULE B

SNTL Corporation and Subsidiaries in Bankruptcy
Aging of Accounts Payable and Receivable
As of April 30, 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		796,803		1,000			—		742,774
Overdue	31 - 60 days		592,993		—			—		808,050
Overdue	61 - 90 days		781,174		—			64,359		306,168
Overdue	91 - 120 days		46,485		13,193			206,942		68,882
Overdue	121 + days		954,510		65,137			5,237,080		2,168,219	(E)
Total		$	3,171,995	$	79,330	[A]	$	5,508,381	$	4,094,093

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		—		—			—		—
Overdue	61 - 90 days		—		—			—		443,180
Overdue	91 - 120 days		—		—			—		206,942
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		318,625			(0	)		621,210		46,731
Overdue	31 - 60 days		—			(0	)		700,606		—
Overdue	61 - 90 days		2			0			490,379		—
Overdue	91 - 120 days		(0	)		(0	)		0		—
Overdue	121 + days		36,455			4,642,173			0		386,657
Total		$	355,082		$	4,642,173	[B]	$	1,812,195	$	433,388

Superior National Insurance Administrators

		Non-Intercompany Accounts						Intercompany Accounts
		Accounts Payable			Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		111,180			—			168,295		—
Overdue	31 - 60 days		—			—			107,444		—
Overdue	61 - 90 days		—			—			194,611		—
Overdue	91 - 120 days		(0	)		—			68,882		—
Overdue	121 + days		—			0			2,527,361		98,383
Total		$	111,180		$	0	[C]	$	3,066,593	$	98,383

Consolidated

		Non-Intercompany Accounts					Intercompany Accounts
		Accounts Payable		Accounts Receivable			Accounts Payable		Accounts Receivable
Current	Under 30 days		1,226,608		1,000			789,505		789,505
Overdue	31 - 60 days		592,993		(0	)		808,050		808,050
Overdue	61 - 90 days		781,176		0			749,349		749,348
Overdue	91 - 120 days		46,485		13,193			275,823		275,823
Overdue	121 + days		990,965		4,707,311			7,764,441		22,854,183
Total		$	3,638,227	$	4,721,503		$	10,387,169	$	25,476,911

[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 its ownership of these commissions receivable and will continue to pursue its 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 its ownership of these commissions receivable and will continue to pursue its rights of offset and other methods to effectuate collection.

[D]

Amounts shown in accounts receivable do not include $0.6 million receivable that was written off in December 2001. Nevertheless, Debtor continues to assert its ownership of this receivable and will continue to pursue its 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.

SCHEDULE C
APRIL 30, 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.

SCHEDULE D

SNTL Corporation and Subsidiaries in Bankruptcy
Debtor in Possession
Insurance Coverage
April 30, 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	30-Apr-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 Workmens' 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.

April 30, 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	11/01/2002	11/01/2002
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	11/01/2002	11/01/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Carpenter Moore	Directors & Officers (run-off)     Hartford     Lloyd's of London     Gulf Insurance Company     Executive Risk Indemnity     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	05/01/2003	05/01/2003
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Employment Practice Liability	$1 million per loss & in the aggregate	01/15/2003	01/15/2003
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Commercial Umbrella—CUBW 793401 Evanston Insurance Company	$10 million per occurrence $10 million aggregate	11/01/2002	11/01/2002
SNTL (formerly SNIG), SNTLHC (formerly BIG), SNIS, & SNIA	Hogan Insurance	Excess Liability United National Insurance XTA0000927	$10 million per occurrence $10 million aggregate	11/01/2002	11/01/2002
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	08/08/2002	08/08/2002
BIG only	DiBudio & DeFendis	Professional Liability Run Off BIG companies only/acts b/f 12-10-99 *$500,000 deductible	$10 million per loss & in the aggregate	12/10/2004	12/10/2004

SCHEDULE F
April 30, 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	$	89,629	Note A
Latham & Watkins	Counsel for Official Committee of Unsecured Creditors	$	392,654	Note A
Steve Eldrige	Tax consulting	$	7,980
Quinn Emanuel Urquhart Oliver & Hedges LLP	Special litigation counsel	$	2,057,553	Note A
Mannat Phelps	Legal fees	$	188,032	Note A & E
KPMG LLP	Audit & consulting fees	$	661,408	Note A
Riordan & McKinzie	Corporate counsel	$	123,205	Note A, C & E
Pachulski, Stang, Ziehl, Young & Jones LLP	General bankruptcy counsel	$	226,959	Note A & D
Miller, Herbers, Lehmann & Assoc.	Legal fees	$	218,148	Note A
Davis, Fox & Berke	Legal fees—Hanover lawsuit	$	8,122	Note A & B
Edward Shoop	Actuarial counseling fees	$	148,354	Note A

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

Note B—Amount represents fees & expense 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 4/30/02 is $48,422.57.

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

Note E—Amount represents fees & expenses through March 31, 2002.

QuickLinks

SNTL, SNTLHC, SNIA and SNIS Schedule of Operations One Month ended April 30, 2002 [Bankruptcy filed April 26, 2000] [unaudited]

EX-99.187

Exhibit 99.187

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SNTL HOLDINGS CORPORATION (formerly BUSINESS INSURANCE GROUP)	)	REPORT NUMBER 25                            Page 1 of 3
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)
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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 2 of 3

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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 3 of 3

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?

o: Yes Explain:                                         

ý: 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?

o: Yes Explain:                                         

ý: 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
03/31/2002	$	982,868	$	3,750	04/29/2002	$	3,750.00	1197

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: 5/23/2002                        Signed: /s/ ALEX CORBETT

EX-99.188

Exhibit 99.188

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SN INSURANCE ADMINISTRATORS	)	REPORT NUMBER 25                                               Page 1 of 3
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)
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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 2 of 3

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	4/15/02 & 4/30/02	$9,676	0
State Payroll and Withholding Taxes	4/15/02 & 4/30/02	$1,258	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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 3 of 3

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?

o:

Yes Explain:                                           

ý:

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?

o:

Yes Explain:                                           

ý:

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
03/31/2002	$	213,359	$	1,250	04/29/2002	$	1,250.00	1236	$

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: 5/23/2002 Signed: /s/  ALEX CORBETT

EX-99.189

Exhibit 99.189

OFFICE OF THE UNITED STATES TRUSTEE

IN RE:	)	DEBTOR IN POSSESSION OPERATING REPORT
	)
SN INSURANCE SERVICES	)	REPORT NUMBER 25                            Page 1 of 3
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)
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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 2 of 3

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	$303,725
Gross Sales for Period Subject to Sales Tax	$0

	Date Paid	Amount Paid*	Post Petition Taxes Still Owing
Federal Payroll and Withholding Taxes	4/15/02 & 4/30/02	$97,509	0
State Payroll and Withholding Taxes	4/15/02 & 4/30/02	$12,248	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

DEBTOR IN POSSESSION OPERATING REPORT NO. 25

        Page 3 of 3

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?

o: Yes Explain:                                         

ý: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?

o: Yes Explain:                                         

ý: 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
03/31/2002	$	3,653,581	$	8,000	04/29/2002	$	8,000.00	2136

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: 5/23/2002                        Signed: /s/ ALEX CORBETT

EX-99.190

Exhibit 99.190

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:		DEBTOR IN POSSESSION INTERIM STATEMENT
	SNTL Corporation	STATEMENT NO. 25
	(formerly Superior National	FOR THE PERIOD FROM: 01-Apr-02
	Insurance Group)	TO: 30-Apr-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	$	6,013,353.65	$	1,020,319.36	$	127,139.87	$	84.46	$	45.84	$	12.16
B.	Less: Total Disbursements Per All Prior Interim Statements	$	8,297,258.09	$	5,510,724.16	$	980,984.60	$	127,139.87	$	84.46	$	45.84	$	12.16
C.	Beginning Balance	$	5,727.75	$	502,629.49	$	39,334.76	$	0.00	$	0.00	$	0.00	$	0.00
D.	Receipts During Current Period Per Attached Schedule	$	162,000.00	$	699,325.44	$	50,030.37	$	0.00	$	0.00	$	0.00	$	0.00
E.	Balance Available	$	167,727.75	$	1,201,954.93	$	89,365.13	$	0.00	$	0.00	$	0.00	$	0.00
F.	Less: Disbursements During Period Per Attached Schedule	$	164,350.17	$	497,995.60	$	61,295.53	$	0.00	$	0.00	$	0.00	$	0.00
G.	Ending Balance	$	3,377.58	$	703,959.33	$	28,069.60	$	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 knowlege:

Dated: 5/23/2002 Signed: /s/ ALEX CORBETT

PAGE 1

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:		DEBTOR IN POSSESSION INTERIM STATEMENT
	SNTL Corporation	STATEMENT NO. 25
	(formerly Superior National	FOR THE PERIOD FROM: 01-Apr-02
	Insurance Group)	TO: 30-Apr-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
	(7).	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-99.191

Exhibit 99.191

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. 25
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)
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)
				CLOSED 7/31/00				CLOSED 5/11/00		CLOSED 5/18/00		CLOSED 5/31/00		CLOSED 5/31/00
CASH ACTIVITY ANALYSIS
A.	Total Receipts Per All Prior Interim Statements	$	690,073.06	$	0.00	$	6,402,466.18	$	544,242.11	$	105,830.95	$	0.36	$	0.97
B.	Less: Total Disbursements Per All Prior Interim Statements	$	680,906.45	$	0.00	$	6,397,954.81	$	544,242.11	$	105,830.95	$	0.36	$	0.97
C.	Beginning Balance	$	9,166.61	$	0.00	$	4,511.37	$	0.00	$	0.00	$	0.00	$	0.00
D.	Receipts During Current Period Per Attached Schedule	$	0.00	$	0.00	$	300,314.24	$	0.00	$	0.00	$	0.00	$	0.00
E.	Balance Available	$	9,166.61	$	0.00	$	304,825.61	$	0.00	$	0.00	$	0.00	$	0.00
F.	Less: Disbursements During Period Per Attached Schedule	$	7,485.17	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00	$	0.00
G.	Ending Balance	$	1,681.44	$	0.00	$	304,825.61	$	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	Merril 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 knowlege:

Dated: 05/23/2002 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. 25
	)	FOR THE PERIOD FROM: 01-Apr-02
DEBTOR	)	TO: 30-Apr-02
	)
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
		CLOSED 5/10/00		CLOSED 5/15/00		CLOSED 5/12/00
CASH ACTIVITY ANALYSIS
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 knowlege:

Dated: Signed:

Page 2

EX-99.192

Exhibit 99.192

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:	)	DEBTOR IN POSSESSION INTERIM STATEMENT
	)
SN Insurance Administrators, Inc.	)	STATEMENT NO. 25
	)	FOR THE PERIOD FROM: 04/01/2002
DEBTOR	)	TO: 04/30/2002
	)
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	$	745,397.38	$	196,003.59	$	89,716.19	$	55.00	$	0.00	$	0.00
B.	Less: Total Disbursements Per All Prior Interim Statements	$	12,733,855.10	$	201,886.69	$	744,301.28	$	187,260.81	$	89,716.19	$	55.00	$	0.00	$	0.00
C.	Beginning Balance	$	1,164.37	$	0.00	$	1,096.10	$	8,742.78	$	0.00	$	0.00	$	0.00	$	0.00
D.	Receipts During Current Period Per Attached Schedule	$	5,000.00	$	0.00	$	1.63	$	20,000.00	$	0.00	$	0.00	$	0.00	$	0.00
E.	Balance Available	$	6,184.37	$	0.00	$	1,097.73	$	28,742.78	$	0.00	$	0.00	$	0.00	$	0.00
F.	Less: Disbursements During Period Per Attached Schedule	$	2,317.52	$	0.00	$	0.00	$	13,814.95	$	0.00	$	0.00	$	0.00	$	0.00
G.	Ending Balance	$	3,846.85	$	0.00	$	1,097.73	$	14,927.83	$	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 knowlege:

Dated: 5/23/2002 Signed: /s/ ALEX CORBETT

PAGE 1

EX-99.193

Exhibit 99.193

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:
SN Insurance Services, Inc.
DEBTOR
CHAPTER 11 CASE NO. SV00-14100-GM

DEBTOR IN POSSESSION INTERIM STATEMENT
STATEMENT NO. 25
FOR THE PERIOD FROM: 01-Apr-02
TO: 30-Apr-02

CASH ACTIVITY ANALYSIS	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
A. Total Receipts Per All Prior Interim Statements	$	36,174,392.96	$	11,046,077.09	$	24,056,282.18	$	32,478,124.19	$	766,173.14
B. Less: Total Disbursements Per All Prior Interim Statements	$	36,110,027.20	$	11,042,373.09	$	24,056,282.18	$	32,478,124.19	$	766,173.14
C. Beginning Balance	$	64,365.76	$	3,704.00	$	0.00	$	0.00	$	0.00
D. Receipts During Current Period Per Attached Schedule	$	502,107.44	$	20,000.00	$	0.00	$	0.00	$	0.00
E. Balance Available	$	566,473.20	$	23,704.00	$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period Per Attached Schedule	$	479,663.31	$	9,593.13	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	86,809.89	$	14,110.87	$	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 knowlege:

Dated: 5/23/2002 Signed: /s/ ALEX CORBETT

PAGE 1

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:
SN Insurance Services, Inc.
DEBTOR
CHAPTER 11 CASE NO. SV00-14100-GM

DEBTOR IN POSSESSION INTERIM STATEMENT
STATEMENT NO. 25
FOR THE PERIOD FROM: 01-Apr-02
TO: 30-Apr-02

CASH ACTIVITY ANALYSIS	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
A. Total Receipts Per All Prior Interim Statements	$	203,544.36	$	91,817,816.13	$	4,031,849.10	$	1,707,301.41	$	229,040.31
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	$	18,705.11	$	4,031,399.10	$	1,706,851.41	$	228,590.31
D. Receipts During Current Period     Per Attached Schedule	$	0.00	$	2,314,901.15	$	3,061.68	$	2,571.59	$	344.43
E. Balance Available	$	0.00	$	2,333,606.26	$	4,034,460.78	$	1,709,423.00	$	228,934.74
F. Less: Disbursements During Period Per Attached Schedule	$	0.00	$	732,840.55	$	2,310,843.00	$	0.00	$	0.00
G. Ending Balance	$	0.00	$	1,600,765.71	$	1,723,617.78	$	1,709,423.00	$	228,934.74

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

PAGE 2

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:
SN Insurance Services, Inc.
DEBTOR
CHAPTER 11 CASE NO. SV00-14100-GM

DEBTOR IN POSSESSION INTERIM STATEMENT
STATEMENT NO. 25
FOR THE PERIOD FROM: 01-Apr-02
TO: 30-Apr-02

CASH ACTIVITY ANALYSIS	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
A. Total Receipts Per All Prior Interim Statements	$	5,136,266.04		$	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	$	5,392.59		$	0.00	$	0.00	$	0.00
D. Receipts During Current Period     Per Attached Schedule	$	63.84		$	0.00	$	0.00	$	0.00
E. Balance Available	$	5,456.43		$	0.00	$	0.00	$	0.00
F. Less: Disbursements During Period     Per Attached Schedule	$	(46,409.90	)	$	0.00	$	0.00	$	0.00
G. Ending Balance	$	51,866.33		$	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-Petiton 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

PAGE 3

OFFICE OF THE UNITED STATES TRUSTEE
CENTRAL DISTRICT OF CALIFORNIA

IN RE:
SN Insurance Services, Inc.
DEBTOR
CHAPTER 11 CASE NO. SV00-14100-GM

DEBTOR IN POSSESSION INTERIM STATEMENT
STATEMENT NO. 25
FOR THE PERIOD FROM: 01-Apr-02
TO: 30-Apr-02

CASH ACTIVITY ANALYSIS	(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
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

PAGE 4