X0202 4 2006-02-10 0 0000831327 IMPERIAL SUGAR CO /NEW/ IPSU 0000806085 LEHMAN BROTHERS HOLDINGS INC 745 SEVENTH AVENUE NEW YORK NY 10019 0 0 1 0 Common Stock 2006-02-10 4 J 0 68559 0 A 3315715 I See footnote Received as a final distribution of the Issuer's Common Stock, effective dated February 9, 2006, under the Issuer's Second Amended and Restated Joint Plan of Reorganization dated June 5, 2001, as further described in the Reporting Person's Schedule 13D (as amended) filed with the Commission in respect of the Issuer's Common Stock. This form is a joint filing with Lehman Brothers Inc., a wholly owned subsidiary of the Reporting Person and a broker-dealer registered under Section 15 of the 1934 Act. JOINT FILER INFORMATION Title of Security: Common Stock Issuer & Ticker Symbol: Imperial Sugar Company (IPSU) Designated Filer: Lehman Brothers Holdings Inc. Other Joint Filer(s): Lehman Brothers Inc. 745 Seventh Avenue New York, New York 10019 Date of Event Requiring Statement: February 10, 2006 Signature on behalf of other above filer: /s/ Barrett S. DiPaolo Senior Vice President /s/ Barrett S. DiPaolo, Vice President 2006-03-07