. moreover , an ownership change subsequent to the debtors 2019 emergence from bankruptcy may further limit or effectively eliminate the ability to utilize the debtors 2019 nol carryforwards and other tax attributes . to reduce the risk of a potential adverse effect on the debtors 2019 ability to utilize the nol carryforwards , aag 2019s restated certificate of incorporation ( the certificate of incorporation ) contains transfer restrictions applicable to certain substantial stockholders