Would appear the trustee couldn't agree what ANF assets were worth to meet some ratio. Nobody can really argue over what one owes but what happens if i reckon my house is worth $1m but the bank says its worth only $800k .... I say I am solvent but the bank says i am insolvent

One day we might know who was right but I would conjecture that in this case both the trustee and ANF were wrong ... prob both made their reasonable assessment of what ANF assets were worth when in reality prob less than both estimates.

At least ALF lives for another day while the taxpayer picks up the mess for ANF