S and A Restaurant Corp., et al.

Based upon a review of the Debtors' Schedules and the testimony of the Debtors' representatives at the meeting of creditors held pursuant to 11 U.S.C. § 341, the Trustee believes that all employees who worked at either the Plano Headquarters or at any restaurant location were not employees of the Debtors in these bankruptcy cases. Rather, the Trustee believes they are employees of certain non-debtor affiliates known as S&A Unit Payroll Group, Inc. (generally for hourly employees and store level employees) or MRS Management Company, L.P. (for salary and management level employees). Because these non-debtor entities have not filed for bankruptcy relief, the Trustee will not be distributing any Debtor assets for the payment of payroll claims. The chapter 7 trustee is not responsible for providing you with an IRS Form W-2 for 2008 or other years. The chapter 7 trustee does not know whether employees will receive a Form W-2 from either S&A Unit Payroll Group, Inc. or MRS Management Company, L.P. If you do not receive a Form W-2, you should consult your tax advisor concerning how to proceed. You may also wish to review information at the IRS website concerning what to do if you do not receive your Form W-2. One link to the IRS website concerning this topic is: http://www.irs.gov/taxtopics/tc154.html

DISCLAIMER

This website is provided by KRCL and the Chapter 7 Trustee (the "Trustee") of the jointly administered cases of S&A Restaurant Corp. and its affiliated Debtors [1] (collectively, the "Debtors") through Trustee counsel, Kane Russell Coleman & Logan PC ("KRCL"). The information provided on this website is for the convenience of the Debtor's creditors and parties in interest in the bankruptcy case. The Trustee and KRCL have provided the information on this website for informational purposes only and it is not guaranteed to be accurate, complete and current. Further, neither the Trustee nor KRCL shall be liable to you or your company for any loss or injury that comes from or is caused in whole or in part by the acts, errors or omissions of the Trustee and KRCL, whether negligent or otherwise, in procuring, compiling, collecting, formatting, interpreting, reporting, communicating or delivering the information contained on this website. The Trustee and KRCL do not undertake any obligation to modify, update, revise or rearrange the information provided herein, or to notify you, your company or any third party should the information be updated, modified, revised or reorganized. In no event shall the Trustee and KRCL, individually or collectively, be liable to you, your company or any third party for any direct, indirect, incidental, consequential or special damages (including, but not limited to, damages arising from the disallowance of a potential claim against the Debtors, their subsidiaries and any affiliates, or damages to business reputation, lost business or lost profits), whether foreseeable or unforeseeable and however caused, even if the Trustee and KRCL is advised of the possibility of such damages.

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To obtain the official court record, please visit the official website of the United States Bankruptcy Court for the Eastern District of Texas, Sherman Division at http://www.txeb.uscourts.gov/.

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[1] The "Debtors" are comprised of S & A Restaurant Corp.; S & A Properties Corp.; Jolly Ox Club of Kansas, Inc.; S & A Payroll Agent II, Inc.; S and A Leasing Corp.; Steak and Ale of Texas, Inc.; Bennigan's of Waldorf, Inc.; Bennigan's Gift Card, Inc.; Steak and Ale of Alabama, Inc.; Steak and Ale of Virginia, Inc.; Bennigan's of Las Vegas, Inc.; Steak and Ale of Colorado, Inc.; Bennigan's of Security, Inc.; Steak and Ale of West Virginia, Inc.; Steak and Ale of Columbia, Inc.; Bennigan's of Laurel, Inc.; Steak and Ale of Florida, Inc.; Steak and Ale of Oklahoma City No. 1, Inc.; Bennigan's of Roosevelt Field, Inc.; Steak and Ale of Georgia, Inc.; Bennigan's of Maryland, Inc.; Steak and Ale of Pennsylvania, Inc.; Steak and Ale of Delaware, Inc.; Steak and Ale of Illinois, Inc.; Steak and Ale of Tennessee, Inc.; Steak and Ale of Louisiana, Inc.; Steak and Ale of Indiana, Inc.; Steak and Ale of California, Inc.; Steak and Ale of Massachusetts, Inc.; Steak and Ale of New Mexico, Inc.; Steak and Ale of Michigan, Inc.; S & A of Montgomery County, Inc.; Steak and Ale of Minnesota, Inc.; Steak and Ale of Missouri, Inc.; Steak and Ale of New Jersey, Inc.; Steak and Ale of Little Rock, Inc.; Steak and Ale of Ohio, Inc.; 100 W. Timonium Road, Inc.; Bennigan's Club of Dallas-Shiloh, Inc.; Bennigan's Club of Fort Worth, Inc.; Bennigan's Club of Mesquite, Inc.; Bennigan's Club of Tyler, Inc.; Steak and Ale No. 108 Club; Steak and Ale Club of Mesquite, Inc.; Jamie's Inc.