Comments Regarding the Proposed Second Amended Plan of Rehabilitation

The formal comments listed below were filed with the Commonwealth Court of Pennsylvania by regulators and the Actively Participating Parties in the proceeding. The Actively Participating Parties in the proceeding are the Intervenors which includes Penn Treaty's parent company - Penn Treaty American Corporation ("PTAC") and its Chairman, certain PTAC investors, certain agents and brokers, the policyholders committee, the guaranty association, and certain health insurers.