Exhibit 10.2 NewPage - Executed ABL Agreement

liability results, this claim will be handled as a general unsecured claim in the
bankruptcy.
3. In the United States of America and State of Wisconsin v. NCR Corporation, et al, the
United States and the State of Wisconsin filed a clean up action pursuant to the
Comprehensive Environmental Response, Compensation and Liability Act (CERCLA)
against a number of parties, including NewPage Wisconsin System Inc., which claim also
seeks compensation for natural resource damages caused by PCBs released into the Fox
River. This action is pending. The United States Department of Justice orally offered,
and the company agreed, to settle all components of this claim, including natural
resources and cleanup costs, for a $1,157,253 general unsecured proof of claim. The
company has not received a draft settlement from the United States Department of
Justice. This matter will be handled through the bankruptcy process but may be pending
post-emergence.
4. Luke Paper Company is an Intervener in United States of America v. Westvaco
Corporation; Civil Action No. MJF-00-2602, in the United States District Court for the
District of Maryland, in connection with potential liability for increased operational costs
related to the potential remedies to be imposed by the court for Westvaco’s (predecessor
of Luke Paper Company) construction of the Digester and Expansion Project between
1981 and 1985, which triggered compliance obligations under the Clean Air Act
Prevention of Significant Deterioration program. This case may be impacted by the
potential rejection of the MeadWestvaco Equity and Asset Purchase Agreement in the
bankruptcy case. Litigation in this matter is pending.
4.13-2