5)	Other Assets

The Company’s other assets as of December 31, 2020, with comparative information as of June 30, 2020, are as follows ($ in thousands):

	December 31, 2020		June 30, 2020

Insurance claim receivable	$	1,900	$	1,900

Escrow receivables (a)		-		1,500

Settlement installment receivables, net (b)		305		575

Other (c)		430		208

Total other assets	$	2,635	$	4,183

(a) Escrow holdbacks relating to two single-family homes that were sold at June 30, 2020, respectively; amounts were released upon completion of repairs and construction.

(b) The allowance for uncollectible settlement installment receivables was approximately $129,000 and $40,000 at December 31, 2020 and June 30, 2020, respectively.

(c) The Trust entered into a resolution agreement with the United States Department of Justice which provided that the Trust would receive the assets forfeited (Forfeited Assets) by, among others, Robert and Jeri Shapiro. The agreement provides for the release of specified forfeited assets by the United States Department of Justice to the Trust, and for the Trust to liquidate those assets and distribute the net sale proceeds to “Qualifying Victims,” which include the vast majority of Trust beneficiaries (specifically, all former holders of Class 3 and 5 claims and their permitted assigns), but do not include former holders of Class 4 claims. The Bankruptcy Court approved this settlement on September 17, 2020 and the District Court approved the settlement on October 1, 2020. The Trust is in the process of transferring the Forfeited Assets from the United States Department of Justice. As of December 31, 2020, the Trust is in the process of transferring the Forfeited Assets.