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Special EU & EURO Warning – December 14, 2011Offshore Jurisdiction Comparison 
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Introduction – Numerous companies have filed for bankruptcy, and thousands of stores across the United States are closing and liquidating their merchandise. Below follows a list of the chain stores and the extent of their closings for 2009.
Payless
This quarter 33 stores have closed and the company has announced that in the fiscal year of 2009, 143 more are anticipated to close
Zales
In the last quarter alone 118 stores have closed and 191 in the fiscal year 2009, 160 of which were stores and the remaining 31 were kiosks.
Blockbuster Video
Blockbuster has announced that they may close up to 20% of the stores before 2011, which is in between 810 and 960 stores.
Smith and Hawken
All of its stores are being closed down
Crabtree & Evelyn
The company has filed for bankruptcy and has announced that they will be closing stores in the near future.
Big 10 Tires
They have filed for bankruptcy and they have requested release from their leases on 32 stores.
Bank of America
The number of branches will decrease by 10%
Citigroup
The number of outlets will decrease and will be limited to the largest metropolitan areas in the U.S.
PacSun
40 of its 916 stores are going to close
Bulgari
Stores have already closed in Florida, Colorado, and New York, including its Madison Avenue store.
Sears and Kmart
28 more stores will be closing in 2009 in addition to the many that have already closed.
Samsonite
The company has filed Chapter 11 bankruptcy and will be closing 83 of 173 stores.
Waldenbooks
The bookstore is part of the Borders Group and will be cutting its stores down by about 80%, from around 300 stores to 50 or 60.
Jo-Ann Stores
The company is undergoing reorganization and plans to open 20 new stores while closing 30 stores.
Rite Aid
The company has said that they will close up to 117 stores in the coming months.
J. Jill
Owned by Talbots, about 75 stores will close and the remainder will be sold to private owners.
Jones Apparel
First quarter profits were down by 98%. In response, they will shut 20% of stores, around 225 stores.
Whataburger
This year 12 restaurants in Florida have closed due to low sales.
Advanced Auto Parts
The company has announced that there are 55 unprofitable stores and they will close 40 of them.
Advance America Cash Advance Centers
60 centers have closed and 130 more are set to shut down
Ruehl Stores
Owned by Abercrombie & Fitch, all of the 29 stores will be closed.
Boater’s World
Parent company Ritz Camera Centers suffered major loses due to the switch to digital photography and will be forced to shut down all 129 Boater’s World stores
General Motors
No contracts with car dealerships will be renewed
Chrysler
25% of dealers are being shut down in the US.
Pier 1 Imports
The company has reported at up to 80 stores will be closing in the coming months
Starbucks
900 US Stores are closing, the majority of which are very new.
Ann Taylor
163 will be closing by the end of the 2010 fiscal year
Macy’s
11 stores will be closing after a $30 million loss in 2008.
Home Depot’s Expo Design Centers
All 34 centers will close
Circuit City
All stores have closed and the company has filed for bankruptcy
American Greetings
14% of the 415 stores, 60 stores, will be closing
Ruby Tuesday
70 locations will be closing
Sportsman’s Warehouse
The stores are located in 29 states. They have announced that 23 stores will close and 15 will be sold.
Iridesse
Parent company Tiffany & Co. will close all 16 Iridesse stores that have suffered losses due to low sales.
Fortunoff
The Fifth Avenue store as well as the 57th Street store have closed and will liquidate its inventory.
Phillips-Van Heusen
This is the company that owns Calvin Klein, Izod, and Van Heusen clothing. It announced that 175 stores will close, cut its warehouse capacity and cut other expenses such as for marketing and travel.
Yankee Candle
28 stores will close.
Virgin Megastore
All stores in the US have closed
Supervalu’s Cub Foods
50 grocery stores that Supervalu owns will close. The chains it owns include Albertson’s Shop ‘n Save, Shaw’s Star, and Cub Foods
Goody’s Family Clothing
Goody’s is filing for Chapter 11 bankruptcy and will liquidate all of its 282 stores.
Sweetbay Supermarkets
7 unprofitable grocery stores are closing
World Market
Parent company Cost Plus has decided to close 26 of the World Market stores and leave 8 markets.
Oneida
20 outlet stores in North America are closing
S&K Famous Brands
The company filed Chapter 11 bankruptcy and have begun to liquidate the merchandise in 30 stores and will close them in the coming reorganization.
Famous Footwear
30 of 35 stores are closing in 2009
Claire’s
119 stores have closed
Kira Plastinina
The company filed for bankruptcy protection in 2009 and will close all US stores.
Whole Foods and Wild Oats
13 stores are being sold, 12 of which are Wild Oats stores and 1 is a Whole Foods store.
Bealls
12 outlet stores out of 500 are closing.
Gap
100 stores are closing and 50 new stores are opening
Sam’s Club in Canada
All Sam’s Club stores are closing in Canada, with a loss of 1,200 jobs
Bassett Furniture
8-10 stores are slated to close in 2009
Z Gallerie
25 out of 77 stores are closing in 2009
Jimmy’Z
The parent company Aeropostale Inc. will close 11 of the Jimmy’Z concept stores.
Bruno’s
Bruno’s is a grocery store located in Alabama and Florida and has announced that 4 Bruno’s stores will close along with six Food World stores.
Filene’s Basement
The company has filed for Chapter 11 bankruptcy and all stores will close.
New York and Company
310 management jobs are being eliminated and 50 stores will close over the next 5 years
Chico’s
Up to 25 stores will close
Snyder’s Drug Stores
19 of the 47 stores will close
Better Bedding
The company has filed for Chapter 11 bankruptcy and 11 of the 21 stores will close.
Gottschalks
They have filed for Chapter 11 bankruptcy and its 58 department stores will be liquidated
Costco Home Stores
Costco’s 2 home decorating stores will close.
Ritz Camera
300 of its nationwide stores will close, about 43% of its total number.
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